EmployerRecords Free Tool
Employer Payroll Tax Rates by Country
Look up every employer social security, pension, health and unemployment contribution in 184 countries, with legal ceilings and the effective rate at any salary.
- 184countries
- 28with ceilings
- 46itemised line by line
- Freeno sign-up
All countries
Employer Payroll Tax Rates: All 184 Countries
Headline rate is the sum of every employer contribution rate. Effective rate is what the employer actually pays at the salary above, after contribution ceilings. Click any column to re-sort.
National statutory rates with contribution ceilings applied line by line. State and provincial levies in the United States, Canada, Australia and India are left out. Currency conversion uses fixed rates dated 1 September 2026. Figures are planning estimates, not payroll advice.
How it works
How to Use the Payroll Tax Rates Lookup
Pick a country and a salary to see each employer contribution, what it is charged on and what it costs. For the full cost of a hire, including 13th month pay and EOR fees, use the employer cost calculator.
Choose a country
Pick any of 184 countries, or click View on a row in the table to load it.
Set the salary
Contribution ceilings mean the effective rate depends on salary. Enter an annual gross salary in US dollars to see where each cap bites.
Read each line
Every contribution shows its rate, its annual ceiling in local currency and dollars, the salary it is charged on and its yearly cost.
Key findings
Employer Payroll Tax Rates in 2026: Key Findings
Headline employer contribution rates across all 184 countries in the dataset, and how ceilings change what employers actually pay.
Median headline rate
Across 184 countries
Highest, in France
Before any ceilings
Countries at 0%
Employee pays all contributions
Countries with ceilings
Effective rate falls with salary
Highest headline rates
Employer rateLowest headline rates
Above zeroMajor markets at $60,000
Effective rateHeadline rate is the sum of statutory employer contribution rates for a citizen employee. Effective rate applies each contribution ceiling at a $60,000 salary. Excludes 13th month pay and accruals. Rates as of September 2026.
Headline vs effective
Why the Headline Rate Is Rarely What You Pay
The headline employer rate is a sum of percentages. Ceilings, salary bands and nationality rules change what an employer actually pays.
Ceilings
Spain, headline vs effective at $150,000
Spanish social security stops at a monthly ceiling, so a senior hire costs far less in contributions than the headline suggests. China and Poland behave the same way.
China: 34.4% to 13.9%. Poland: 22.0% to 12.9%
Low caps
effective in India at $60,000
Provident Fund is charged on a statutory wage base of INR 15,000 a month, so the 12.5% headline barely applies at professional salaries. Gratuity is a separate accrual.
Philippines: 14.5% headline, 2.2% effective
No ceiling
headline rate in France
Most French contributions are uncapped, so the effective rate stays close to the headline at every salary. Brazil and Mexico charge on the full salary too.
France effective at $150,000: 38.7%
Who pays
employer rate in Romania
Romania and Lithuania moved almost all social contributions onto the employee. Employer cost is low, but gross salaries are set higher to compensate.
Lithuania: 1.8%
Nationality
CPF in Singapore, citizens only
Pension contributions in Singapore, the UAE, Saudi Arabia and Malaysia depend on citizenship. Tick the foreign national box to see the difference.
Employment Pass holders carry no CPF
United States
federal headline rate
Social Security, Medicare and FUTA only. State unemployment and disability programmes add more and vary by state and employer rating.
See the EOR cost calculator for states
Our data
Built From Statutory Rates, Not Rough Averages
Each employer contribution is applied separately with its own legal ceiling, then the extra salary months and accruals each country requires are added. Read how the data is sourced in our editorial guidelines.
countries with employer cost data, every rate reviewed as of September 2026
countries costed contribution by contribution, each line capped at its legal ceiling
countries with 13th or 14th month pay modelled, statutory or customary
FAQs
Employer Payroll Tax Rates: FAQs
Quick answers on employer contribution rates, ceilings and effective rates.
Which country has the highest employer payroll tax rate?
France, with a headline employer rate of 44.4%. Belgium, Sweden and Brazil follow, each above 35%. Ceilings can lower what employers actually pay at higher salaries.
Which countries have no employer social security contribution?
Armenia, Bangladesh, Botswana, North Macedonia and Tonga levy no employer social contribution in our dataset. In these countries contributions fall on the employee, or there is no national scheme.
What is the difference between the headline and effective rate?
The headline rate adds up every employer contribution rate. The effective rate is what the employer pays as a share of salary after contribution ceilings. In countries with low ceilings, such as India or the Philippines, the effective rate can be a fraction of the headline.
What is a contribution ceiling?
A ceiling is the maximum salary a contribution is charged on. Above it, the employer pays a fixed maximum, so the percentage falls as salary rises. 28 of the 184 countries have at least one ceiling.
Are US state payroll taxes included?
No. The US figure covers federal Social Security, Medicare and FUTA. State unemployment, disability and paid leave programmes vary by state and employer rating, and are covered state by state in the EOR cost calculator.
How current are these rates?
Rates are as of September 2026. 46 countries are itemised contribution by contribution; the rest use the combined published employer rate. Confirm with a payroll provider or EOR before making an offer.