Employer pension
Mandatory employer pension contributions by country
The pension contribution employers must pay by law in 90 countries, each linked to the agency or law that sets it. Where the law states a separate employer pension rate, it runs from 1%↗ in Kyrgyzstan to 28%↗ in Belarus.
Employer pension contribution, highest first
The rate as its source states it, with any ceiling or band, links to the page that sets it. The total employer cost beside it includes the pension contribution and every other statutory employer charge.
* One employer social-insurance rate that funds pension together with other branches, as the law sets it; not ranked against pension-only rates. Rates apply to gross salary within the ceilings or bands each source states. Countries whose employer cost is not yet broken into components are not listed here; their total employer cost is on each country page.
Employer pension contributions: common questions
Which country has the highest employer pension contribution?
Among the 82 countries in our data whose law states a separate employer pension rate, the highest is 28%↗ in Belarus and the lowest is 1%↗ in Kyrgyzstan. 37 of them require the employer to pay at least 10% of salary toward pension. Ceilings and salary bands often apply; each country's wording, linked to its source, states them.
Is the pension contribution part of the employer cost of an employee?
Yes. A mandatory employer pension contribution is paid on top of gross salary, like other social contributions, so it is part of the total statutory employer cost shown beside it. An employer of record charges it through to the client in the same way: the provider's own fee comes on top.
Why do some countries show social insurance rather than pension?
In Spain, Azerbaijan, Albania, Cyprus, United States, Lebanon, Jamaica and Mauritius, the law sets one employer social-insurance rate that funds pension together with other branches, without a separate pension share. The table shows that combined rate as the source states it, marked, and does not rank it against pension-only rates.
How current are these rates?
Each rate carries the date it was last read at its source (the newest on Nov 2, 2026), and a weekly check confirms that every cited page still answers. A corrected rate changes this page and the country's page the same day it is published.
Hiring someone in another country? Pick the country and we rank the employer of record providers that employ there, with their published fees on top of these contributions.
Get matchedSee also minimum wage by country, paid annual leave by country, 13th month salary by country, the employment cost calculator and how we verify.