{ "_meta": { "dataset_id": "employer-burden", "schema_version": "1.0", "generated_at": "2026-07-02T21:11:06+00:00", "generated_by": "cite_extract.py", "record_count": 40, "publisher": { "name": "Whichapp", "url": "https://whichapp.site", "contact": "https://whichapp.site/about/" }, "license": "CC-BY-4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Whichapp — https://whichapp.site/cite/citation/", "canonical_url": "https://whichapp.site/data/api/datasets/employer-burden.json", "description": "Statutory employer cost stack per country." }, "records": [ { "record_id": "employer-burden-ie", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/ireland/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline total set to 11.25%, the Class A1 employer PRSI rate used in the main dataset worked example: 10.25% social insurance plus 1.0% National Training Fund levy. The previous 12.75% added the 1.5% auto-enrolment pension into the headline, which breaks the worked-example scope; auto-enrolment stays as a line item with its earnings band stated. PRSI (employer and employee) rises 0.1% from 1 October 2026, taking the employer rate to 11.40%. SOURCE: https://taxsummaries.pwc.com/ireland/individual/other-taxes | QUOTE: \"Class A1: Most employed persons | Employer (%) 11.25. From 1 October 2026, the rate of PRSI (employer and employee) will increase by 0.1%.\" || Employer PRSI Class A at 11.25% applies to weekly earnings above EUR 552; there is no wage ceiling. The NTF levy remains 1.0% in 2026, collected inside employer PRSI for Classes A and H, per gov.ie operational guidelines. || The My Future Fund auto-enrolment scheme went live on 1 January 2026 (rescheduled from September 2025), with the employer paying 1.5% in years 1 to 3, rising to 6% by year 10. It applies to qualifying earnings between EUR 20,000 and EUR 80,000 for eligible employees without an occupational pension, so it is a real but conditional extra cost on top of the 11.25% headline. No separate employer healthcare levy exists; health services are funded from general taxation and the Social Insurance Fund.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 10.25, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/ireland/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Social insurance element of employer PRSI Class A1; with the 1.0% National Training Fund levy the combined employer rate is 11.25%, applying to weekly earnings above EUR 552 with no ceiling. Rises to a combined 11.40% from 1 October 2026. QUOTE: \"Class A1: Most employed persons | Employer (%) 11.25.\"" }, "employer_pension_rate_pct": { "value": 1.5, "unit": "% of qualifying earnings", "source_url": "https://www.gov.ie/en/department-of-social-protection/press-releases/collection-of-contributions-for-my-future-fund-rescheduled-to-1st-january-2026/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Employer contribution to the My Future Fund auto-enrolment scheme, with contribution collection live from 1 January 2026 (rescheduled from 30 September 2025), at 1.5% for years 1 to 3, rising to 6% by year 10. Applies to qualifying earnings between EUR 20,000 and EUR 80,000 for eligible employees without an occupational pension. Conditional and capped, so excluded from the headline employer burden total. QUOTE: \"Collection of contributions for My Future Fund rescheduled to 1st January 2026.\"" }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.revenue.ie/en/employing-people/prsi-for-employers/index.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "No separate employer healthcare levy in Ireland. Health services funded via general taxation and Social Insurance Fund." }, "employer_other_levies": [ { "name": "National Training Fund Levy", "value": 1.0, "unit": "% of gross wage", "source_url": "https://www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-pay-related-social-insurance-contributions-and-classes/", "source_type": "government", "effective_from": "2020-01-01", "confidence": "high", "note": "[2026-07-02 verified] Collected as part of employer PRSI for Classes A and H; the 11.25% Class A1 employer rate comprises 10.25% social insurance plus this 1.0% levy, so it is already inside the headline total, not additional. QUOTE: \"The employer's contribution for classes A and H includes a 1% National Training Fund Levy.\"" } ], "contribution_ceiling_annual_eur": null, "contribution_ceiling_note": "No annual wage ceiling for employer PRSI contributions (Class A). Mandatory auto-enrolment pension contribution has upper earnings ceiling of €80,000 per annum.", "total_employer_burden_pct": { "value": 11.25, "unit": "% of gross wage", "note": "[2026-07-02 verified] Composition: 10.25 social insurance + 1.0 National Training Fund levy = 11.25, the Class A1 employer PRSI used in the main dataset worked example; no wage ceiling. Auto-enrolment pension (1.5% on qualifying earnings between EUR 20,000 and EUR 80,000, eligible employees only) is a conditional extra cost excluded from this headline. Rises to 11.40% from 1 October 2026. QUOTE: \"Class A1 ... Employer (%) 11.25. From 1 October 2026, the rate of PRSI (employer and employee) will increase by 0.1%.\"", "source_url": "https://taxsummaries.pwc.com/ireland/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" } } }, { "record_id": "employer-burden-fr", "jurisdiction": "FR", "jurisdiction_name": "France", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/france/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline employer figure aligned to the main dataset worked example: cotisations patronales average about 45% of gross (PwC 2026), the prior 42.4% would have contradicted the worked example (EUR 18,000 on EUR 40,000). France has no single statutory employer rate; main components below the ceiling are health 13.00, pension 15.29 combined, unemployment 4.05, family allowances 5.25, plus CSA 0.30, FNAL, training and apprenticeship levies. Ceiling corrected from the stale EUR 47,760 to the 2026 PASS of EUR 48,060/yr (EUR 4,005/month), confirmed by URSSAF. Work accident insurance and the versement mobilite vary by company, sector and location and stay excluded from the headline figure; the RGDU single degressive reduction (from 1 Jan 2026, up to 3x SMIC) lowers the effective burden at low and mid salaries.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 45.0, "unit": "% of gross wage (representative average)", "source_url": "https://taxsummaries.pwc.com/france/individual/other-taxes", "note": "[2026-07-02 verified] Representative average employer rate for 2026, matching the main dataset worked example. France has no single statutory rate; components stack to roughly 42 to 50% depending on salary, size, sector and location. QUOTE: on average, the employer's share of contributions represents 45% of the gross salary.", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "employer_pension_rate_pct": { "value": 15.29, "unit": "% of gross wage", "source_url": "https://www.urssaf.fr/portail/home/taux-et-baremes/taux-de-cotisations/les-taux-de-cotisations-de-droit-2026.html", "note": "Combined rate for salary up to annual social security ceiling (PASS). Comprises: Base old-age insurance (Assurance vieillesse) 8.55% on earnings up to PASS and 2.02% on total earnings; Mandatory complementary pension (AGIRC-ARRCO) 4.72% on earnings up to PASS. Higher AGIRC-ARRCO rate applies to salary slice between 1 and 8 times PASS." }, "employer_healthcare_rate_pct": { "value": 13.0, "unit": "% of gross wage", "source_url": "https://www.urssaf.fr/portail/home/taux-et-baremes/taux-de-cotisations/les-taux-de-cotisations-de-droit-2026.html", "note": "Assurance maladie (health insurance). Standard rate 13.00%; reduced rate 7.00% applies to gross annual remuneration below 2.5 times SMIC." }, "employer_other_levies": [ { "name": "Unemployment Insurance (Assurance chômage)", "value": 4.05, "unit": "% of gross wage", "source_url": "https://www.urssaf.fr/portail/home/taux-et-baremes/taux-de-cotisations/les-taux-de-cotisations-de-droit-2026.html", "note": "Contribution is capped at 4 times the annual social security ceiling (PASS)." }, { "name": "Work Accident Insurance (Accidents du travail)", "value": null, "unit": "% of gross wage", "source_url": "https://www.ameli.fr/entreprise/vos-demarches/taux-cotisation-accidents-travail-maladies-professionnelles", "note": "Rate is variable and set annually for each company based on industry sector and accident history. National average typically around 2.2%." }, { "name": "Solidarity Contribution (Contribution solidarité autonomie - CSA)", "value": 0.3, "unit": "% of gross wage", "source_url": "https://www.urssaf.fr/portail/home/taux-et-baremes/taux-de-cotisations/les-taux-de-cotisations-de-droit-2026.html", "note": "Applied to total gross salary." }, { "name": "Housing Assistance Fund (FNAL)", "value": 0.5, "unit": "% of gross wage", "source_url": "https://www.urssaf.fr/portail/home/taux-et-baremes/taux-de-cotisations/les-taux-de-cotisations-de-droit-2026.html", "note": "Rate 0.50% on total salary for companies with 50+ employees. For companies with fewer than 50 employees, rate is 0.10% on salary up to PASS." }, { "name": "Vocational Training & Apprenticeship Tax", "value": 1.68, "unit": "% of gross wage", "source_url": "https://www.urssaf.fr/portail/home/taux-et-baremes/contribution-formation-professionnelle-taxe-apprentissage.html", "note": "Contribution unique à la formation professionnelle et à l'alternance. Rate varies by company size and sector. 1.68% is common rate for companies with 11+ employees." }, { "name": "Transport Levy (Versement mobilité)", "value": null, "unit": "% of gross wage", "source_url": "https://www.urssaf.fr/portail/home/taux-et-baremes/versement-mobilite.html", "note": "Applicable to employers with 11+ employees in most urban areas. Rate is set locally and varies from 0% to over 2.95% in Paris region." } ], "contribution_ceiling_annual": { "value": 48060, "unit": "EUR", "source_url": "https://www.urssaf.fr/accueil/actualites/plafond-annuel-securite-sociale.html", "note": "[2026-07-02 verified] Plafond Annuel de la Securite Sociale (PASS) for 2026: EUR 48,060/yr, EUR 4,005/month, a 2% rise on 2025 (order of 22 December 2025). Many contributions are calculated on earnings up to this ceiling; unemployment contributions are capped at 4x PASS. QUOTE: le plafond annuel de la Securite sociale est fixe a 48 060 euros au 1er janvier 2026.", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "total_employer_burden_pct": { "value": 45.0, "unit": "% of gross wage (representative average)", "source_url": "https://taxsummaries.pwc.com/france/individual/other-taxes", "note": "[2026-07-02 verified] PwC average of 45% of gross, the same figure as the main dataset worked example (EUR 18,000 on EUR 40,000). Main components below the PASS: health 13.00 + pension 15.29 (base plus AGIRC-ARRCO) + unemployment 4.05 + family 5.25 + CSA 0.30 + FNAL and training levies, with capped and uncapped bases mixing to the average. Work accident insurance and versement mobilite vary by company and location and are excluded; the RGDU reduction lowers the effective rate up to 3x SMIC.", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" } } }, { "record_id": "employer-burden-es", "jurisdiction": "ES", "jurisdiction_name": "Spain", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "medium", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/spain/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline employer rate confirmed at 30.65% for 2026, now with the correct composition per the main dataset: common contingencies 23.60 + unemployment 5.50 + FOGASA 0.20 + training 0.60 + MEI 0.75 = 30.65 (the prior description wrongly labelled 30.65 as common contingencies only). MEI employer share corrected 0.70 to 0.75 for 2026 (total MEI 0.90%, split 0.75 employer / 0.15 employee, rising 0.1pt per year to 1.2% by 2029). Contribution ceiling corrected from the EUR 59,607.60 projection to the confirmed 2026 maximum base of EUR 5,101.20/month, EUR 61,214.40/yr. Headline total set to 30.65% to match the worked example scope; the occupational-accident premium (AT/EP, 1.5% for office work up to 7.15% for high-risk sectors) varies by CNAE activity code and is excluded from the headline total. Rates apply to the Regimen General on the monthly contribution base between EUR 1,381.20 and EUR 5,101.20 (2026).", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 30.65, "unit": "% of gross wage", "description": "Contingencias Comunes (Common Contingencies) - covers non-work illness/accidents, maternity/paternity, retirement pensions, healthcare", "source_url": "https://taxsummaries.pwc.com/spain/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Composition per the main dataset: common contingencies 23.60 + unemployment 5.50 + FOGASA 0.20 + training 0.60 + MEI 0.75 = 30.65. Applies on the monthly base up to EUR 5,101.20 (2026). QUOTE: The general contribution rates are 6.5% for employees... and 30.65% for employers, plus a variable rate for occupational accidents (e.g. 1.50% for office work)." }, "employer_pension_rate_pct": { "value": 0.75, "unit": "% of gross wage", "description": "Mecanismo de Equidad Intergeneracional (MEI - Intergenerational Equity Mechanism) employer portion for pension system support", "source_url": "https://taxsummaries.pwc.com/spain/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] MEI total is 0.90% for 2026, split 0.75% employer / 0.15% employee, per the main dataset; it rises 0.1pt per year to 1.2% by 2029. The prior 0.70% was the 2024 employer share. Included in the 30.65% headline total." }, "employer_healthcare_rate_pct": { "value": null, "unit": "% of gross wage", "description": "No separate employer healthcare levy; funded within Contingencias Comunes", "source_url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacion/35383/35386", "source_type": "government", "confidence": "high" }, "employer_unemployment_rate_pct": { "value": 5.5, "unit": "% of gross wage", "description": "Desempleo (Unemployment) - standard rate for indefinite contracts", "source_url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacion/35383/35386", "source_type": "government", "effective_from": "2013-02-17", "confidence": "high", "note": "Higher rate of 6.70% applies to temporary contracts" }, "employer_training_rate_pct": { "value": 0.6, "unit": "% of gross wage", "description": "Formación Profesional (Professional Training)", "source_url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacion/35383/35386", "source_type": "government", "effective_from": "2013-02-17", "confidence": "high" }, "employer_wage_guarantee_rate_pct": { "value": 0.2, "unit": "% of gross wage", "description": "FOGASA (Wage Guarantee Fund) - guarantees employee salary payment in case of employer insolvency", "source_url": "https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacion/35383/35386", "source_type": "government", "effective_from": "2013-02-17", "confidence": "high" }, "employer_work_accidents_rate_pct": { "value": "1.5 - 7.15", "unit": "% of gross wage", "description": "AT/EP (Work Accidents & Occupational Diseases) - variable by company activity code (CNAE)", "source_url": "https://www.boe.es/buscar/act.php?id=BOE-A-2014-13565", "source_type": "government", "effective_from": "2015-01-01", "confidence": "high", "note": "Varies by industry; not included in the headline total. Minimum 1.5% for office-based work, up to 7.15% for high-risk activities such as mining." }, "contribution_ceiling_annual_eur": { "value": 61214.4, "unit": "EUR", "description": "Base máxima de cotización (Maximum contribution base) for 2026", "source_url": "https://taxsummaries.pwc.com/spain/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] 2026 maximum monthly base EUR 5,101.20, so EUR 61,214.40/yr; minimum monthly base EUR 1,381.20. Replaces the prior EUR 59,607.60 projection. QUOTE: minimum monthly contribution base for 2026 is EUR 1,381.20 and the maximum is EUR 5,101.20." }, "total_employer_burden_pct": { "value": 30.65, "unit": "% of gross wage", "description": "Sum of all mandatory employer contributions", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] 23.60 common contingencies + 5.50 unemployment + 0.20 FOGASA + 0.60 training + 0.75 MEI = 30.65, the same composition as the main dataset worked example (EUR 9,195 on EUR 30,000). The AT/EP occupational-accident premium (1.5% office work to 7.15% high-risk) varies by industry and is excluded from the headline total. Contributions apply on the monthly base up to EUR 5,101.20 (2026), so the effective rate falls above the ceiling.", "source_url": "https://taxsummaries.pwc.com/spain/individual/other-taxes", "source_type": "government" }, "regime": "Régimen General", "currency": "EUR" } }, { "record_id": "employer-burden-nl", "jurisdiction": "NL", "jurisdiction_name": "Netherlands", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch-medium", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/netherlands/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline total 17.13% confirmed with the main dataset composition: Zvw 6.10 + Aof low 6.27 + Awf low 2.74 + Whk average 1.52 + Wko 0.50 = 17.13. Component fields updated to the 2026 figures: Zvw employer contribution is 6.10% (was stored as 6.57) and the maximum contribution wage (maximum premieloon) is EUR 79,409 (was stored as EUR 71,628). SOURCE: https://taxsummaries.pwc.com/netherlands/individual/other-taxes | QUOTE: \"an income-related contribution (6.10% on income up to a maximum of EUR 79,409), to be paid ... by the employer.\" || 2026 differentiated rates per the SZW premium regulation published in the Staatscourant on 5 December 2025: Awf (WW) 2.74% low for permanent contracts and 7.74% high for flexible contracts; Aof 6.27% for small employers and 7.63% for medium and large employers. Whk (return to work) is employer specific; the 1.52% figure is the sector average used in the main dataset worked example. All employer premiums apply to wages up to the EUR 79,409 ceiling. || There is no single statutory headline rate because Awf, Aof and Whk are differentiated. Employee social contributions are not an extra employer cost; occupational pensions are set by CAOs (typically 5 to 20% of pensionable salary) and are excluded here. Primary authorities: Belastingdienst, UWV, Ministry of SZW.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_healthcare_rate_pct": { "value": 6.1, "unit": "% of gross wage up to EUR 79,409", "source_url": "https://taxsummaries.pwc.com/netherlands/individual/other-taxes", "source_type": "institutional", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Employer income-related contribution under the Health Insurance Act (Zorgverzekeringswet, Zvw) for 2026. QUOTE: \"an income-related contribution (6.10% on income up to a maximum of EUR 79,409), to be paid ... by the employer.\" The previously stored 6.57% was the 2025 rate." }, "employer_other_levies": [ { "levy_name": "Unemployment insurance (Awf/WW)", "value_low": 2.74, "value_high": 7.74, "unit": "% of gross wage up to EUR 79,409", "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/content/premiedifferentiatie-ww-lage-en-hoge-ww-premie", "note": "2026 low rate per the SZW premium regulation of 5 December 2025 (high rate 7.74 for flexible contracts); the worked example uses the low rate. 2026 rates per the SZW premium regulation of 5 December 2025: low 2.74% for permanent written contracts with fixed hours, high 7.74% for temporary and flexible contracts. The low rate is in the headline total, matching the main dataset worked example.", "value": 2.74 }, { "levy_name": "Disability fund (Aof) plus Wko surcharge base", "value_low": 6.27, "value_high": 7.63, "unit": "% of gross wage up to EUR 79,409", "source_url": "https://www.salarisvanmorgen.nl/2025/12/05/premiepercentages-werknemers-en-volksverzekeringen-2026-vastgesteld/", "note": "2026 small-employer Aof rate per the SZW premium regulation of 5 December 2025 (7.63 for large employers); the worked example uses the small-employer rate. 2026 differentiated Aof premium: 6.27% for small employers, 7.63% for medium and large employers. The low rate is in the headline total, matching the main dataset worked example.", "value": 6.27 }, { "levy_name": "Return-to-work fund (Whk)", "value": 1.52, "unit": "% of gross wage up to EUR 79,409 (sector average)", "source_url": "https://taxsummaries.pwc.com/netherlands/individual/other-taxes", "note": "Differentiated per employer by UWV based on sector and claims history; 1.52% is the average used in the main dataset worked example and in the headline total. Actual employer rates vary." }, { "levy_name": "Childcare surcharge (Wko)", "value": 0.5, "unit": "% of gross wage up to EUR 79,409", "source_url": "https://www.salarisvanmorgen.nl/2025/12/05/premiepercentages-werknemers-en-volksverzekeringen-2026-vastgesteld/", "note": "General employer contribution for the Childcare Act, 0.50% for 2026. Included in the headline total." } ], "employer_ss_rate_pct": { "value": null, "unit": "% of gross wage", "source_url": "https://www.rijksoverheid.nl/onderwerpen/sociale-zekerheid/documenten/circulaires/2025/11/26/premies-werknemers-en-volksverzekeringen-2026", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Social security comprises multiple levies with variable rates detailed in employer_other_levies section." }, "employer_pension_rate_pct": { "value": null, "unit": "% of gross wage", "source_url": "https://www.pensionsfederatie.nl/english", "source_type": "institutional", "effective_from": null, "confidence": "high", "note": "No single government-mandated employer pension rate. Occupational pension contributions mandatory in most sectors, determined by CAOs. Rates typically 5-20% of pensionable salary, shared between employer and employee." }, "contribution_ceiling_annual": { "value": 79409, "unit": "EUR", "source_url": "https://open.overheid.nl/documenten/916b30f3-eafd-4acf-bd5a-f58319dae544/file", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Maximum contribution wage (maximum premieloon) per 1 January 2026, the base cap for employer Awf, Aof, Whk, Wko and Zvw contributions. The same EUR 79,409 ceiling applies to all these employer premiums. Confirmed by PwC: QUOTE: \"6.10% on income up to a maximum of EUR 79,409\"." }, "total_employer_burden_pct": { "value": 17.13, "unit": "% of gross wage up to EUR 79,409", "source_url": "https://taxsummaries.pwc.com/netherlands/individual/other-taxes", "source_type": "institutional", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Composition per the main dataset worked example: Zvw 6.10 + Aof low 6.27 + Awf low 2.74 + Whk average 1.52 + Wko 0.50 = 17.13. Assumes a permanent contract at a small employer with the sector-average Whk; all components are capped at the EUR 79,409 maximum premieloon. Awf and Aof rise for flexible contracts and larger employers, see employer_other_levies." }, "total_employer_burden_pct_range": { "value_low": 16.82, "value_high": 22.4, "unit": "% of gross wage up to EUR 79,409", "source_url": "https://www.salarisvanmorgen.nl/2025/12/05/premiepercentages-werknemers-en-volksverzekeringen-2026-vastgesteld/", "source_type": "modelled", "effective_from": "2026-01-01", "confidence": "medium", "note": "Lower end: small employer, permanent contract (6.10 + 6.27 + 2.74 + 1.52 + 0.50 = 17.13). Upper end: medium or large employer, flexible contract (6.10 + 7.63 + 7.74 + 1.52 + 0.50 = 23.49). Whk held at the sector average of 1.52% in both bounds; actual Whk is employer specific, and mandatory CAO sector pensions are excluded." } } }, { "record_id": "employer-burden-pt", "jurisdiction": "PT", "jurisdiction_name": "Portugal", "effective_from": "2011-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/portugal/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline total changed from 24.75% to 23.75% to match the main dataset worked example scope (employer side is TSU only, EUR 4,750 on EUR 20,000). The previous 24.75% bundled a ~1% average work-accident insurance premium, which is paid to private insurers and varies by industry, so per the total scope convention it now sits in employer_other_levies and is excluded from the headline. SOURCE: https://taxsummaries.pwc.com/portugal/individual/other-taxes | QUOTE: the contributions are due on the employee's gross remuneration at rates of 11% and 23.75% by the employee and the employer, respectively. TSU 23.75% covers pensions, healthcare financing, unemployment and family benefits; no upper wage ceiling for the general employee scheme. FCT and FGCT contributions remain suspended or extinguished following Decree-Law No. 115/2023; reduced rates can apply when hiring young people or the long-term unemployed.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 23.75, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/portugal/individual/other-taxes", "source_type": "government", "effective_from": "2011-01-01", "confidence": "high", "note": "[2026-06-06 verified] headline employer rate. TSU 23.75% confirmed; total 24.75% adds the variable mandatory work-accident premium (~1%)." }, "employer_pension_rate_pct": { "value": null, "unit": "% of gross wage", "confidence": "high", "note": "Pension contributions are not a separate levy but are included within the main employer social security rate of 23.75%. The notional allocation for pensions (disability, old-age, and death) within this rate is 15.5%.", "source_url": "http://www.seg-social.pt/taxas-contributivas" }, "employer_healthcare_rate_pct": { "value": null, "unit": "% of gross wage", "confidence": "high", "note": "Healthcare in Portugal is funded through the general social security budget and general taxation. There is no separate, distinct employer healthcare levy.", "source_url": "http://www.seg-social.pt/taxas-contributivas" }, "employer_other_levies": [ { "levy_name": "Mandatory Work Accident Insurance (Seguro de Acidentes de Trabalho)", "value": 1.0, "unit": "% of gross wage (typical average)", "source_url": "https://taxsummaries.pwc.com/portugal/individual/other-taxes", "note": "Mandatory cover bought from a private insurer, not a state contribution; the premium is not fixed by the government and depends on the company's activity and the employee's risk level, typically averaging near 1%. Varies by industry; not included in the headline total." } ], "contribution_ceiling_annual": { "value": null, "unit": "EUR", "source_url": "http://www.seg-social.pt/documents/10152/14954/taxas_contributivas_ss.pdf", "source_type": "government", "effective_from": "2011-01-01", "confidence": "high", "note": "For the general scheme of employees, there is no upper ceiling on earnings subject to social security contributions. An annual ceiling of 12 times the Social Support Index (IAS) applies to members of statutory bodies (e.g., directors)." }, "total_employer_burden_pct": { "value": 23.75, "unit": "% of gross wage", "note": "Composition: 23.75 TSU = 23.75, matching the main dataset worked example (EUR 4,750 on EUR 20,000 gross). Mandatory work-accident insurance (average near 1%) is paid to private insurers and varies by industry, so it is listed in employer_other_levies and not included in this headline. No upper wage ceiling applies under the general employee scheme. QUOTE: the contributions are due on the employee's gross remuneration at rates of 11% and 23.75% by the employee and the employer, respectively.", "source_url": "https://taxsummaries.pwc.com/portugal/individual/other-taxes", "source_type": "professional_services", "effective_from": "2011-01-01", "confidence": "high" } } }, { "record_id": "employer-burden-it", "jurisdiction": "IT", "jurisdiction_name": "Italy", "effective_from": "2024-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/italy/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline employer burden aligned to the main dataset at 30.0 percent of gross (worked example: 9,000 on 30,000), composed of IVS pension 23.81 plus minor INPS funds of about 6.19 points; the stored 30.98 and its 7.17 residual contradicted the worked example. The 2026 contribution ceiling (massimale contributivo) is EUR 122,295 per INPS Circolare n. 6 of 30 January 2026 and applies only to workers first insured after 31 December 1995. SOURCE: https://taxsummaries.pwc.com/italy/individual/other-taxes | QUOTE: \"The total social security rate is around 40%... Employer's charge is around 30%. Employee's charge is around 10%.\" || Figures are representative for the commercial sector, more than 15 employees, white-collar worker; the Italian system varies by sector, company size and classification. INAIL work-accident premium is industry-rated and excluded from the headline total. TFR severance accrual (about 7.41 percent, gross divided by 13.5) is a mandatory employer cost but not a monthly contribution to the state.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 6.19, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/italy/individual/other-taxes", "source_type": "derived", "effective_from": "2026-01-01", "confidence": "medium", "note": "Residual minor INPS funds, derived as the around 30 percent PwC employer charge minus the 23.81 IVS pension rate. Covers NASpI unemployment, CIG or FIS wage guarantee and family allowance funds; not a single published statutory rate, it varies by sector and company size. Replaces the stored 7.17, which summed with 23.81 to 30.98 and contradicted the 30 percent total." }, "employer_pension_rate_pct": { "value": 23.81, "unit": "% of gross wage", "source_url": "https://www.inps.it/it/it/inps-comunica/atti/circolari-messaggi-e-normativa/dettaglio.circolari-e-messaggi.2024.01.circolare-numero-21-del-25-01-2024_14469.html", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high", "note": "Standard IVS (Invalidità, Vecchiaia e Superstiti) contribution rate for most employers. Subject to annual contribution ceiling." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.salute.gov.it/portale/ministro/p3_2_1_1.jsp?lingua=italiano&id=10", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Italy's National Health Service (SSN) is funded through general taxation (IRAP, VAT), not by employer payroll levy." }, "employer_other_levies": [ { "name": "INAIL - Workplace Accident Insurance", "value": null, "unit": "Annual premium based on risk classification", "source_url": "https://www.inail.it/cs/internet/attivita/assicurazione/premio-assicurativo.html", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Mandatory insurance against workplace accidents and occupational diseases. Premium calculated based on sector risk classification and employee duties, not a fixed salary percentage." }, { "name": "TFR - Trattamento di Fine Rapporto (Severance Pay)", "value": 7.41, "unit": "% of gross wage (approx.)", "source_url": "https://taxsummaries.pwc.com/italy/corporate/other-taxes", "source_type": "provider", "effective_from": null, "confidence": "medium", "note": "Severance accrual paid on termination, not part of the standard headline total of 30%. Mandatory severance pay provision, accrued annually as gross salary divided by 13.5. Mandatory employer payroll cost but not monthly contribution to state." }, { "levy_name": "Minor social funds (NASpI, CIG or FIS, CUAF), aggregated", "value": 6.19, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/italy/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium", "note": "[2026-07-02] Arithmetic residual of two verified figures: the 30.0% commerce-sector employer total minus the 23.81% IVS pension rate. The individual fund rates were not verified line by line for 2026; treat as an aggregate only." } ], "contribution_ceiling_annual": { "value": 122295, "unit": "EUR", "source_url": "https://www.consulentidellavoro.it/home/storico-articoli/19330-contributi-2026-aggiornati-minimali-e-massimali", "source_type": "provider", "effective_from": "2026-01-01", "confidence": "high", "note": "2026 massimale contributivo per INPS Circolare n. 6 of 30 January 2026. QUOTE: \"il massimale annuo della base contributiva raggiunge i 122.295 euro\". Applies to IVS contributions only for workers first enrolled on or after 1 January 1996; no ceiling for earlier entrants; adjusted annually for inflation." }, "total_employer_burden_pct": { "value": 30.0, "unit": "% of gross wage (approx)", "source_url": "https://taxsummaries.pwc.com/italy/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Matches the main dataset worked example: employer social contributions of about 30 percent, 9,000 on 30,000 gross. Composition: 23.81 IVS pension + about 6.19 minor INPS funds (NASpI unemployment, wage guarantee funds, family allowances) = 30.0. Representative for commercial sector with over 15 employees; INAIL and TFR are excluded. QUOTE: \"Employer's charge is around 30%.\"" } } }, { "record_id": "employer-burden-pl", "jurisdiction": "PL", "jurisdiction_name": "Poland", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://www.zus.pl/en/-/nowe-wysoko%C5%9Bci-sk%C5%82adek-na-ubezpieczenia-spo%C5%82eczne-w-2026-r.", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] The 30-krotnosc annual cap for pension and disability contributions was stale (PLN 257,370) and is corrected to PLN 282,600 for 2026, which is 30 x the projected average monthly wage of PLN 9,420, matching the main dataset. SOURCE: https://www.zus.pl/en/-/nowe-wysoko%C5%9Bci-sk%C5%82adek-na-ubezpieczenia-spo%C5%82eczne-w-2026-r. | QUOTE: the annual limit for 2026 is 282,600 zl, based on the forecasted average monthly salary of 9,420 zl multiplied by 30. Headline total 20.48% confirmed against the main dataset worked example (PLN 17,203 on PLN 84,000): 9.76 pension + 6.5 disability + 1.67 accident + 2.45 Labour Fund + 0.10 FGSP = 20.48. The accident rate varies from 0.67 to 3.33 by risk class (1.67 is the standard rate and the one used in the worked example); the cap applies to pension and disability only; Labour Fund and FGSP are uncapped; the 1.5% Bridging Pensions Fund applies only to special-conditions roles and stays out of the total.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 17.93, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/poland/individual/other-taxes", "effective_from": "2026-01-01", "note": "Sum of the employer social insurance contributions: 9.76 pension + 6.5 disability + 1.67 standard accident = 17.93. Disability and accident also appear as line items in employer_other_levies. The full employer burden including Labour Fund and FGSP is 20.48.", "source_type": "professional_services", "confidence": "high" }, "employer_pension_rate_pct": { "value": 9.76, "unit": "% of gross wage", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19981370887/U/D19980887.pdf", "effective_from": "1999-01-01", "note": "Rate defined in Art. 22 par. 1 of the Act on the Social Insurance System. Stable for many years. Subject to annual contribution ceiling." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.nfz.gov.pl/dla-pacjenta/ubezpieczenia-w-nfz/jakie-sa-zasady-opłacania-skladek-na-ubezpieczenie-zdrowotne/", "effective_from": "2022-01-01", "note": "No direct employer contribution for healthcare. Employee pays 9% with no ceiling." }, "employer_other_levies": [ { "name": "Disability Insurance (Ubezpieczenie rentowe)", "value": 6.5, "unit": "% of gross wage", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19981370887/U/D19980887.pdf", "effective_from": "1999-01-01", "note": "Subject to annual contribution ceiling." }, { "name": "Accident Insurance (Ubezpieczenie wypadkowe)", "value": 1.67, "unit": "% of gross wage", "source_url": "https://www.zus.pl/baza-wiedzy/skladki-wskazniki-odsetki/skladki/stopa-procentowa-skladki-na-ubezpieczenie-wypadkowe", "effective_from": "2024-04-01", "note": "Variable rate. 1.67% is standard for employers with up to 9 people. For larger employers ranges 0.67% to 3.33% based on business risk category (PKD code). Set annually from April 1st." }, { "name": "Labour Fund (Fundusz Pracy - FP)", "value": 2.45, "unit": "% of gross wage", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20041001024/U/D20041024.pdf", "effective_from": "2009-01-01", "note": "Not subject to annual social security ceiling. Exemptions apply for parental leave returnees and employees over 55 (women) or 60 (men)." }, { "name": "Guaranteed Employee Benefits Fund (Fundusz Gwarantowanych Świadczeń Pracowniczych - FGŚP)", "value": 0.1, "unit": "% of gross wage", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20061581121/U/D20061121.pdf", "effective_from": "2006-10-01", "note": "Not subject to annual social security ceiling." }, { "name": "Bridging Pensions Fund (Fundusz Emerytur Pomostowych - FEP)", "value": 1.5, "unit": "% of gross wage", "source_url": "https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU20082371656/U/D20081656.pdf", "effective_from": "2010-01-01", "note": "Mandatory only for employers with employees performing work under special conditions or special character as defined by law." } ], "contribution_ceiling_annual": { "value": 282600, "unit": "PLN", "source_url": "https://www.zus.pl/en/-/nowe-wysoko%C5%9Bci-sk%C5%82adek-na-ubezpieczenia-spo%C5%82eczne-w-2026-r.", "effective_from": "2026-01-01", "note": "Applies to pension and disability insurance only; set at 30 times the projected average national monthly wage (PLN 9,420 for 2026). Was PLN 260,190 in 2025; the previously stored PLN 257,370 was stale. Accident insurance, Labour Fund and FGSP are not capped. QUOTE: the annual limit for 2026 is 282,600 zl, based on the forecasted average monthly salary of 9,420 zl multiplied by 30.", "source_type": "government", "confidence": "high" }, "total_employer_burden_pct": { "value": 20.48, "unit": "% of gross wage", "effective_from": "2026-01-01", "note": "Composition: 9.76 pension + 6.5 disability + 1.67 accident + 2.45 Labour Fund + 0.10 FGSP = 20.48, matching the main dataset worked example (PLN 17,203 on PLN 84,000). The accident element varies from 0.67 to 3.33 by risk class; 1.67 is the standard rate and is included here because the worked example includes it. Pension and disability are capped at PLN 282,600 in 2026; the QUOTE from PwC: the employer pays total contributions in a range of 19.21% to 22.41% of the employee's gross salary.", "source_url": "https://taxsummaries.pwc.com/poland/individual/other-taxes", "source_type": "professional_services", "confidence": "high" } } }, { "record_id": "employer-burden-se", "jurisdiction": "SE", "jurisdiction_name": "Sweden", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/sweden/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Total arbetsgivaravgifter 31.42% confirmed with no cap, matching the main dataset worked example (SEK 150,816 on SEK 480,000). Composition: 10.21 old-age pension + 0.60 survivor + 3.55 sickness + 2.60 parental + 0.20 work injury + 2.64 labour market + 11.62 general payroll tax = 31.42. SOURCE: https://taxsummaries.pwc.com/sweden/individual/other-taxes | QUOTE: Social security contributions are levied at 31.42% of the total taxable remuneration (no cap) in cash and in kind paid by a Swedish employer. The employer_ss_rate_pct note was corrected: its 19.8 value is the sum of the six social insurance components excluding the 11.62% general payroll tax, but its old note wrongly described it as the single 31.42% rate. The standard rate applies to employees born 1958 or later; for those 66 or older only the 10.21% old-age pension contribution is due, and reduced rates can apply for R&D roles and vaxa-stod first hires.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 19.8, "unit": "% of gross wage", "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/arbetsgivaravgifterochskatteavdrag/arbetsgivaravgifter.html", "effective_from": "2026-01-01", "note": "Sum of the six social insurance components: 10.21 old-age pension + 0.60 survivor + 3.55 sickness + 2.60 parental + 0.20 work injury + 2.64 labour market = 19.80. The 11.62% general payroll tax (allman loneavgift) is listed in employer_other_levies; the full statutory arbetsgivaravgifter is 31.42% with no cap.", "source_type": "government", "confidence": "high" }, "employer_pension_rate_pct": { "value": 10.21, "unit": "% of gross wage", "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/arbetsgivaravgifterochskatteavdrag/arbetsgivaravgifter.html", "effective_from": "2026-01-01", "note": "This is the 'Ålderspensionsavgift' (Old-age pension contribution) component of the total employer contribution." }, "employer_healthcare_rate_pct": { "value": 3.55, "unit": "% of gross wage", "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/arbetsgivaravgifterochskatteavdrag/arbetsgivaravgifter.html", "effective_from": "2026-01-01", "note": "This is the 'Sjukförsäkringsavgift' (Sickness insurance contribution) component of the total employer contribution." }, "employer_other_levies": [ { "name": "General Payroll Tax (Allmän löneavgift)", "value": 11.62, "unit": "% of gross wage", "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/arbetsgivaravgifterochskatteavdrag/arbetsgivaravgifter.html", "effective_from": "2026-01-01", "note": "This is a general tax and does not entitle the employee to any specific social security benefits." } ], "contribution_ceiling_annual": { "value": null, "unit": "SEK", "source_url": "https://www.skatteverket.se/foretag/arbetsgivare/arbetsgivaravgifterochskatteavdrag/arbetsgivaravgifter.html", "effective_from": "2026-01-01", "note": "There is no upper ceiling for employer social security contributions; they are levied on the employee's entire gross salary. However, the employee's benefit entitlements (e.g., pension, sickness benefit) are calculated on income up to a certain annual limit ('inkomstbasbelopp')." }, "total_employer_burden_pct": { "value": 31.42, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/sweden/individual/other-taxes", "effective_from": "2026-01-01", "note": "Composition: 10.21 old-age pension + 0.60 survivor + 3.55 sickness + 2.60 parental + 0.20 work injury + 2.64 labour market + 11.62 general payroll tax = 31.42, a single statutory rate on all remuneration with no cap, matching the main dataset worked example (SEK 150,816 on SEK 480,000). Standard rate for employees born 1958 or later; only the 10.21% old-age pension part is due for those 66 or older. QUOTE: Social security contributions are levied at 31.42% of the total taxable remuneration (no cap) in cash and in kind paid by a Swedish employer.", "source_type": "professional_services", "confidence": "high" } } }, { "record_id": "employer-burden-dk", "jurisdiction": "DK", "jurisdiction_name": "Denmark", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Denmark levies fixed DKK amounts per employee via Samlet Betaling, not a payroll percentage; healthcare is funded from general taxation. Fixed levies aligned to the main dataset worked example composition for 2026: employer ATP DKK 2,376/yr (DKK 198/month, employer two thirds of the DKK 297/month full-time contribution), AUB DKK 2,821/yr (705.25/qtr), Barsel.dk DKK 2,200/yr (550/qtr), Finansieringsbidrag DKK 328/yr (82/qtr), FerieKonto admin DKK 48/yr and Loenmodtagernes Feriemidler admin DKK 20/yr, totalling DKK 7,793/yr. The prior total of DKK 8,582 mixed the full ATP contribution (employee plus employer) with stale AUB, Barsel and FIB rates; AFU is DKK 0 in 2026 per virk.dk. Industry-variable AES occupational-injury insurance is billed by sector and excluded from the fixed total; statutory holiday pay (Feriepenge, 12.5%) is an employee entitlement, not a levy, and remains excluded.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": null, "unit": "% of gross wage", "source_url": "https://virk.dk/vejledninger/samlet-betaling/satser-for-samlet-betaling-2026/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Denmark's employer social security system is not based on a percentage of gross wage. Instead, it consists of several fixed-amount contributions per employee. The effective percentage therefore varies inversely with the employee's salary." }, "employer_pension_rate_pct": { "value": null, "unit": "% of gross wage", "source_url": "https://virk.dk/vejledninger/samlet-betaling/satser-for-samlet-betaling-2026/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "The mandatory state pension (ATP) is a fixed DKK amount, not a percentage of salary. See 'employer_other_levies' for details. Occupational pensions, often percentage-based, are common due to collective bargaining agreements but are not a universal statutory requirement." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://skm.dk/skattetal/satser/generelt-om-skattesystemet", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Healthcare in Denmark is financed through general taxation, not a specific employer payroll levy." }, "employer_other_levies": [ { "levy_name": "Arbejdsmarkedets Tillaegspension (ATP), employer share", "value": 2376.0, "unit": "DKK/year", "source_url": "https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Employer two thirds of the full-time ATP contribution: DKK 198/month of the DKK 297/month total, the employee pays DKK 99/month. Matches the main dataset worked example (DKK 2,376/yr). Rates fall for part-time workers by hours worked." }, { "levy_name": "Arbejdsgivernes Uddannelsesbidrag (AUB)", "value": 2821.0, "unit": "DKK/year", "source_url": "https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "DKK 705.25 per quarter per full-time employee in 2026. Finances vocational training schemes. QUOTE: employers pay 705.25 kr. per quarter in 2026 to the Employers Reimbursement System (AUB)." }, { "levy_name": "Barsel.dk (Maternity Leave Fund)", "value": 2200.0, "unit": "DKK/year", "source_url": "https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "DKK 550.00 per quarter per full-time employee in 2026. QUOTE: employers pay 550.00 kr. per quarter in 2026 to Barsel.dk." }, { "levy_name": "Finansieringsbidrag (FIB)", "value": 328.0, "unit": "DKK/year", "source_url": "https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "DKK 82 per quarter per full-time employee in 2026, per the main dataset worked example. Finances labour market schemes including the wage guarantee fund." }, { "levy_name": "FerieKonto administration", "value": 48.0, "unit": "DKK/year", "source_url": "https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "DKK 4 per month per employee in 2026 for months reported to FerieKonto. QUOTE: employers pay 4.00 kr. per month in 2026 for the months in which they report to FerieKonto." }, { "levy_name": "Loenmodtagernes Feriemidler administration", "value": 20.0, "unit": "DKK/year", "source_url": "https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "DKK 5.00 per quarter per full-time employee in 2026. QUOTE: employers pay 5.00 kr. per quarter in 2026 to Loenmodtagernes Feriemidler." }, { "levy_name": "Arbejdsmarkedets Fond for Udstationerede (AFU)", "value": 0.0, "unit": "DKK/year", "source_url": "https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "The AFU rate is DKK 0 per quarter in 2026, so no charge applies this year. QUOTE: employers pay 0 kr. per quarter in 2026 to the Labour Market Fund for Posted Workers (AFU)." }, { "levy_name": "Arbejdsmarkedets Erhvervssikring (AES)", "value": null, "unit": "DKK/year", "source_url": "https://virk.dk/vejledning/aes/aes-bidrag/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Varies by industry; not included in the headline fixed total. Mandatory occupational-injury insurance, risk-assessed by sector code and billed directly by AES." } ], "contribution_ceiling_annual": { "value": null, "unit": "DKK", "source_url": null, "source_type": null, "effective_from": null, "confidence": "high", "note": "Contributions are primarily fixed amounts per employee, not a percentage of salary, so a wage ceiling is not applicable." }, "total_employer_burden_pct": { "value": 1.62, "unit": "% of gross wage (effective, salary-dependent)", "source_url": "https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Denmark uses fixed DKK levies, not a payroll percentage; 1.62% is the effective rate at the worked example salary (DKK 7,793 on DKK 480,000 gross) and falls as salary rises. Excludes industry-variable AES. Genuinely near-zero payroll social security." }, "total_employer_burden_fixed_annual": { "value": 7793.0, "unit": "DKK/year", "source_url": "https://virk.dk/vejledning/samlet-betaling/sb-arbejdsgiver/sb-tidligere-satser/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Total mandatory fixed levies for 2026 per full-time employee: ATP 2,376 + AUB 2,821 + Barsel.dk 2,200 + FIB 328 + FerieKonto 48 + Feriemidler admin 20 = DKK 7,793. Matches the main dataset worked example (480,000 + 7,793 = 487,793). Excludes industry-variable AES; AFU is DKK 0 in 2026." } } }, { "record_id": "employer-burden-cz", "jurisdiction": "CZ", "jurisdiction_name": "Czech Republic", "effective_from": "2024-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/czech-republic/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Rates confirmed for 2026: employer 24.8% social security (21.5 pension + 2.1 sickness + 1.2 state employment policy) plus 9% health insurance, total 33.8% of gross, matching the main dataset worked example exactly. The social security assessment base cap updated to the 2026 figure of CZK 2,350,416 (48 times the 2026 average wage of CZK 48,967 per government decree); the stored CZK 2,110,416 was the 2024 value. Health insurance has no ceiling, and a minimum assessment base tied to the minimum wage applies to health contributions. QUOTE: \"The employer: 24.8% for social security and 9% for health insurance.\" SOURCE: https://taxsummaries.pwc.com/czech-republic/individual/other-taxes", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 24.8, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/czech-republic/individual/other-taxes", "source_type": "government", "effective_from": "2009-01-01", "confidence": "high", "note": "[2026-06-06 verified] headline employer rate. Both exact. SS base capped at 48x average wage (~CZK 2.35m, 2026); health uncapped." }, "employer_pension_rate_pct": { "value": 21.5, "unit": "% of gross wage", "source_url": "https://www.cssz.cz/web/cz/sazby-pojistneho", "source_type": "government", "effective_from": "2009-01-01", "confidence": "high" }, "employer_healthcare_rate_pct": { "value": 9.0, "unit": "% of gross wage", "source_url": "https://www.vzp.cz/platci/informace/pojistne", "source_type": "government", "effective_from": "1993-01-01", "confidence": "high" }, "employer_other_levies": [ { "levy_name": "Sickness Insurance", "value": 2.1, "unit": "% of gross wage", "source_url": "https://www.cssz.cz/web/cz/sazby-pojistneho", "source_type": "government", "effective_from": "2019-07-01", "confidence": "high" }, { "levy_name": "State Employment Policy Contribution", "value": 1.2, "unit": "% of gross wage", "source_url": "https://www.cssz.cz/web/cz/sazby-pojistneho", "source_type": "government", "effective_from": "1993-01-01", "confidence": "high" } ], "contribution_ceiling_annual": { "value": 2350416, "unit": "CZK", "source_url": "https://taxsummaries.pwc.com/czech-republic/individual/other-taxes", "source_type": "big4", "effective_from": "2026-01-01", "confidence": "high", "note": "Maximum assessment base for 2026: 48 times the average wage of CZK 48,967 per government decree = CZK 2,350,416, per main dataset verification of 2026-07-02 (Financni sprava thresholds). Applies to the combined social security contributions (pension, sickness, employment policy); health insurance is uncapped. Replaces the 2024 figure of CZK 2,110,416." }, "total_employer_burden_pct": { "value": 33.8, "unit": "% of gross wage", "note": "21.5 pension + 2.1 sickness + 1.2 employment policy + 9 health = 33.8. Matches the main dataset worked example (16,900 on CZK 50,000 gross). The 24.8 social security portion is capped at CZK 2,350,416 a year for 2026; the 9 health portion is uncapped.", "source_url": "https://taxsummaries.pwc.com/czech-republic/individual/other-taxes", "source_type": "big4", "effective_from": "2019-07-01", "confidence": "high" } } }, { "record_id": "employer-burden-ae", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "effective_from": "2023-10-31", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://mercans.com/resources/statutory-alerts/gpssa-introduces-a-new-pension-law/", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Aligned with the main dataset's reversal of the 2026-06-06 fix: this record models the Law 57/2023 new-joiner scenario, so the headline employer GPSSA rate is 15%, not 12.5%. The 12.5% employer figure belongs to the old regime (Law 7/1999, pre 31 Oct 2023 joiners) and to new joiners earning under AED 20,000 per month, where the government bears 2.5% of the employer share. SOURCE: https://mercans.com/resources/statutory-alerts/gpssa-introduces-a-new-pension-law/ | QUOTE: \"Private (contribution account salary more than 20,000 AED): employee 11%, employer 15%, total 26%.\" || Contributions apply only to UAE and GCC nationals; expatriates (the bulk of the workforce) have no payroll contributions and receive end-of-service gratuity instead. Contribution salary runs from a floor of AED 3,000 to a ceiling of AED 70,000 per month (AED 840,000 per year). ILOE unemployment insurance is an employee-borne flat fee, mandatory health insurance in Dubai and Abu Dhabi is a benefit-in-kind, and Abu Dhabi-headquartered entities follow the Abu Dhabi pension law instead of GPSSA.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 15.0, "unit": "% of contribution salary", "source_url": "https://mercans.com/resources/statutory-alerts/gpssa-introduces-a-new-pension-law/", "source_type": "institutional", "effective_from": "2023-10-31", "confidence": "high", "note": "[2026-07-02 verified] Headline employer GPSSA rate under Federal Decree Law 57/2023 for members joining on/after 31 Oct 2023, the scenario the main dataset models (contribution salary at or above AED 20,000 per month). Below AED 20,000 the government bears 2.5%, leaving the employer 12.5%; pre Oct 2023 joiners stay under Law 7/1999 at employer 12.5%. Applies to UAE/GCC nationals only, 0% for expatriates. QUOTE: \"Private (contribution account salary more than 20,000 AED): employee 11%, employer 15%, total 26%.\"" }, "employer_pension_rate_pct": { "value": 15, "unit": "% of contribution salary", "source_url": "https://www.gpssa.gov.ae/en/services/faq/", "source_type": "government", "effective_from": "2023-10-31", "confidence": "high", "note": "This is the employer contribution rate for UAE national employees in the private sector under Federal Decree-Law No. 57 of 2023. The employee contributes 11%." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": null, "source_type": null, "effective_from": null, "confidence": "high", "note": "There is no government-mandated healthcare levy or payroll tax. However, employers in the Emirates of Dubai and Abu Dhabi are legally required to provide mandatory private health insurance for their employees. This is a benefit-in-kind, not a payroll contribution." }, "employer_other_levies": [], "contribution_ceiling_annual": { "value": 840000, "unit": "AED", "source_url": "https://www.gpssa.gov.ae/en/media-center/news/31/10/2023/the-pensions-and-social-security-law-for-emirati-s-working-in-the-government-and-private-sectors-comes-into-effect/", "source_type": "government", "effective_from": "2023-10-31", "confidence": "high", "note": "The monthly contribution salary is capped at AED 70,000 (AED 840,000 annually). The contribution salary is also subject to a minimum floor of AED 3,000 per month." }, "total_employer_burden_pct": { "value": 15.0, "unit": "% of contribution salary", "source_url": "https://mercans.com/resources/statutory-alerts/gpssa-introduces-a-new-pension-law/", "source_type": "institutional", "effective_from": "2023-10-31", "confidence": "high", "note": "[2026-07-02 verified] Composition: 15.0 GPSSA employer pension = 15.0, matching the main dataset worked example (AED 4,500 on AED 30,000). Levied on the contribution account salary between AED 3,000 and AED 70,000 per month, UAE/GCC nationals only, 0% for expatriates. Employer pays 12.5% instead of 15% where the contribution salary is below AED 20,000 (2.5% government subsidy) or for pre Oct 2023 joiners under Law 7/1999." } } }, { "record_id": "employer-burden-sg", "jurisdiction": "SG", "jurisdiction_name": "Singapore", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/singapore/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] CPF employer 17% (citizens and PRs, age 55 and below), OW ceiling SGD 8,000/month from 1 Jan 2026, CPF annual salary ceiling SGD 102,000 (Ordinary plus Additional Wages, unchanged in 2026). Corrected the annual ceiling from 136,000 to 102,000 to match the main dataset. Headline total set to 17% (CPF only) to match the main dataset worked example, with SDL 0.25% listed as a separate capped levy. SOURCE: https://taxsummaries.pwc.com/singapore/individual/other-taxes | QUOTE: \"Employers and employees contribute 17% and 20%, respectively, of monthly ordinary wages (OW), up to an OW ceiling of SGD 8,000.\" || SDL applies to the first SGD 4,500 of monthly wages at 0.25%, minimum SGD 2 and maximum SGD 11.25 per employee per month, payable for all employees including foreigners. Foreigners on work passes attract 0% CPF. CPF rates are graduated by age; rates shown are for employees aged 55 and below.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/singapore/individual/other-taxes", "note": "No separate social security levy in Singapore: CPF is the umbrella scheme, captured under employer_pension_rate_pct at 17% for citizens and PRs aged 55 and below. Foreigners on work passes attract 0% CPF. QUOTE: \"Employers and employees contribute 17% and 20%, respectively, of monthly ordinary wages (OW), up to an OW ceiling of SGD 8,000.\"", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "employer_pension_rate_pct": { "value": 17, "unit": "% of gross wage", "source_url": "https://www.cpf.gov.sg/employer/employer-obligations/cpf-contribution-rates", "note": "Standard employer CPF contribution rate for employees aged 55 and below." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.cpf.gov.sg/member/cpf-overview/what-are-the-different-cpf-accounts", "note": "No separate employer healthcare levy; portion of CPF contribution allocated to MediSave account." }, "employer_other_levies": [ { "levy_name": "Skills Development Levy (SDL)", "value": 0.25, "unit": "% of first SGD 4,500 of monthly wages", "source_url": "https://www.cpf.gov.sg/employer/employer-obligations/skills-development-levy", "note": "Capped levy: minimum SGD 2 and maximum SGD 11.25 per employee per month, payable for all employees including foreigners. Not included in the headline total to match the main dataset worked example (employer CPF only). Verified 2026-07-02, QUOTE: \"The levy payable for each employee is at 0.25% of their monthly total wages, with the minimum payable of $2 ... and the maximum of $11.25\"." } ], "contribution_ceiling_annual": { "value": 102000, "unit": "SGD", "source_url": "https://www.cpf.gov.sg/employer/employer-obligations/cpf-contribution-ceiling", "note": "CPF annual salary ceiling (Ordinary plus Additional Wages) is SGD 102,000 per calendar year, unchanged in 2026, per the CPF Board and the main dataset. The monthly OW ceiling is SGD 8,000 from 1 Jan 2026, the final step of the phased raise (6,300 Sep 2023, 6,800 in 2024, 7,400 in 2025). MAIN DATASET QUOTE: \"The CPF annual salary ceiling (Ordinary + Additional Wages) is SGD 102,000 per calendar year, unchanged in 2026.\"", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "contribution_ceiling_monthly": { "value": 8000, "unit": "SGD", "source_url": "https://www.cpf.gov.sg/employer/employer-obligations/cpf-contribution-ceiling", "effective_from": "2026-01-01" }, "total_employer_burden_pct": { "value": 17, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/singapore/individual/other-taxes", "note": "Composition: 17 CPF = 17, matching the main dataset worked example (employer CPF only, SGD 15,300 on SGD 90,000 gross). SDL 0.25% is excluded from the headline and shown as a capped line item, maximum SGD 11.25/month. Applies to citizens and PRs aged 55 and below on Ordinary Wages up to SGD 8,000/month (2026 ceiling); foreigners on work passes attract 0% CPF.", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" } } }, { "record_id": "employer-burden-in", "jurisdiction": "IN", "jurisdiction_name": "India", "effective_from": "2019-07-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch-medium", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/india/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Base made explicit throughout per the main dataset methodology correction of 2026-07-02: employer statutory contributions are computed on PF wages (Basic plus DA), NOT on full gross. Total is 13% of PF wages: EPF 12% (split 3.67% EPF + 8.33% EPS, EPS capped at INR 15,000/month wages) + EDLI 0.5% + EPF admin charges 0.5%, which is about 5.2% of gross in the worked example where Basic+DA is 40% of gross. SOURCE: https://taxsummaries.pwc.com/india/individual/other-taxes | QUOTE: \"Employees... contribute towards the provident fund at the fixed rate of 12% of salary. The employer is required to make the matching contribution... 8.33% of salary (capped at INR 15,000 per month) is allocated to the pension fund.\" || Applicability: EPF schemes generally apply to establishments with 20 or more employees; ESI applies to non-seasonal establishments with 10 or more employees in ESI-notified areas. ESI (employer 3.25% of gross) is payable only for employees earning up to INR 21,000/month gross, an eligibility ceiling rather than a contribution cap, so it does not apply to the standard white-collar persona and is excluded from the headline total. For PF wages above the INR 15,000/month statutory ceiling the employer contributes on actual Basic+DA or at least on the ceiling, with the EPS portion always capped at INR 1,250/month. || Labour Welfare Fund: most states levy small fixed amounts on employer and employee, semi-annual or annual, varying by state; not a percentage of wages. The Code on Social Security, 2020 is passed but not yet in force as of July 2026; implementation may change rates, wage definitions and ceilings.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 12.0, "unit": "% of PF wages (basic wage + dearness allowance)", "source_url": "https://taxsummaries.pwc.com/india/individual/other-taxes", "source_type": "government", "effective_from": "1997-09-22", "confidence": "high", "note": "[2026-07-02 verified] Employer EPF contribution of 12% of PF wages (Basic plus DA), not of gross salary, split 3.67% to EPF and 8.33% to EPS with the EPS portion capped at INR 15,000/month wages (INR 1,250/month). Statutory coverage ceiling is INR 15,000/month Basic+DA; for higher earners the employer contributes on actual Basic+DA or at least on the ceiling. QUOTE: \"The employer is required to make the matching contribution... 8.33% of salary (capped at INR 15,000 per month) is allocated to the pension fund.\"" }, "employer_pension_rate_pct": { "value": 8.33, "unit": "% of basic wage + dearness allowance", "source_url": "https://www.epfindia.gov.in/site_en/For_Employers.php", "source_type": "government", "effective_from": "1997-09-22", "confidence": "high", "note": "This is the employer's contribution to the Employees' Pension Scheme (EPS). The contribution is capped at 8.33% of the statutory wage ceiling of INR 15,000 per month (i.e., a maximum of INR 1,250 per month)." }, "employer_healthcare_rate_pct": { "value": 3.25, "unit": "% of gross wage", "source_url": "https://www.esic.gov.in/contribution", "source_type": "government", "effective_from": "2019-07-01", "confidence": "high", "note": "[2026-07-02 verified] ESI employer rate of 3.25% of gross wages, payable only for employees earning up to INR 21,000/month gross in covered establishments. Not payable for the standard white-collar persona, so it is excluded from the headline employer burden total. INR 21,000 is an eligibility ceiling, not a contribution cap: for an eligible employee the 3.25% applies to full gross wages." }, "employer_other_levies": [ { "name": "Employees' Deposit Linked Insurance (EDLI) Scheme", "value": 0.5, "unit": "% of basic wage + dearness allowance", "source_url": "https://www.epfindia.gov.in/site_en/For_Employers.php", "source_type": "government", "effective_from": "2018-02-21", "confidence": "high", "note": "Contribution is calculated on the statutory wage ceiling of INR 15,000 per month." }, { "name": "EPF Administrative Charges", "value": 0.5, "unit": "% of basic wage + dearness allowance", "source_url": "https://www.epfindia.gov.in/site_en/For_Employers.php", "source_type": "government", "effective_from": "2018-06-01", "confidence": "high", "note": "Contribution is calculated on the statutory wage ceiling of INR 15,000 per month. A minimum of INR 500 per month is payable for non-functional establishments with no members." } ], "contribution_ceiling_annual": { "value": 180000, "unit": "INR", "source_url": "https://www.epfindia.gov.in/site_en/faqs.php", "source_type": "government", "effective_from": "2014-09-01", "confidence": "high", "note": "This is the statutory annual wage ceiling (INR 15,000 per month) for mandatory contributions to the Employees' Provident Fund (EPF), Pension Scheme (EPS), and EDLI. For employees earning above this, the employer must contribute on at least this ceiling." }, "total_employer_burden_pct": { "value": 13.0, "unit": "% of PF wages (basic wage + dearness allowance)", "source_url": "https://taxsummaries.pwc.com/india/individual/other-taxes", "source_type": "government", "effective_from": "2019-07-01", "confidence": "high", "note": "[2026-07-02 verified] Composition: 12 EPF employer (3.67 EPF + 8.33 EPS, EPS capped at INR 15,000/month wages) + 0.5 EDLI + 0.5 EPF admin charges = 13, on PF wages (Basic plus DA), NOT on full gross. In the main dataset worked example Basic+DA is 40% of gross, so this equals about 5.2% of gross (INR 78,000 on Basic+DA of INR 6,00,000 against gross of INR 15,00,000). Employer ESI 3.25% of gross applies only when gross is INR 21,000/month or below, so it is excluded from this headline." } } }, { "record_id": "employer-burden-br", "jurisdiction": "BR", "jurisdiction_name": "Brazil", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://www.gov.br/inss/pt-br/assuntos/com-reajuste-de-3-9-teto-do-inss-chega-a-r-8-475-55-em-2026", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Employer charges verified for 2026: INSS patronal 20% of total payroll with no cap, RAT work-accident 1 to 3% by activity (FAP-adjustable), terceiros 5.8% (a bundle that already contains salario-educacao 2.5% and INCRA 0.2% plus Sistema S entities), FGTS 8%. Headline total corrected to 35.8% (20 + 2 RAT typical + 5.8 + 8) to match the main dataset worked example; the prior 37.3 to 39.3 range double counted salario-educacao 2.5% on top of the 5.8% terceiros bundle that already includes it. The 2026 INSS ceiling is R$ 8,475.55 a month (R$ 101,706.60 a year) per Portaria MPS/MF no 13/2026 and applies to the employee contribution only; the employer 20% is uncapped. Lei 15.270/2025 changed 2026 employee IRRF thresholds; it does not change employer rates. SOURCE: https://www.gov.br/inss/pt-br/assuntos/com-reajuste-de-3-9-teto-do-inss-chega-a-r-8-475-55-em-2026 | QUOTE: \"Com reajuste de 3,9%, teto do INSS chega a R$ 8.475,55 em 2026.\" || Rates apply to companies under standard Lucro Presumido or Lucro Real regimes; Simples Nacional uses consolidated rates. Base for some terceiros components is capped at 20 minimum wages per STJ case law.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 20, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/brazil/individual/other-taxes", "source_type": "big4", "effective_from": "1999-02-01", "confidence": "high", "note": "INSS patronal (CPP) 20% of total payroll, no per-employee cap. QUOTE: \"Social security contributions due by the employer are calculated considering a flat rate of 20% or 22.5%\". Standard Lucro Real and Lucro Presumido regimes; Simples Nacional differs." }, "employer_pension_rate_pct": { "value": null, "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high", "note": "Brazil has unified social security system (INSS) covering pensions, disability, and benefits. Main 20% employer contribution not separated into distinct funds." }, "employer_healthcare_rate_pct": { "value": null, "unit": null, "source_url": null, "source_type": null, "effective_from": null, "confidence": "high", "note": "Public healthcare system (SUS) funded from general tax revenues, not specific employer payroll levy." }, "employer_other_levies": [ { "name": "Severance Indemnity Fund (FGTS)", "value": 8, "unit": "% of gross wage", "source_url": "http://www.planalto.gov.br/ccivil_03/leis/l8036consol.htm", "source_type": "government", "effective_from": "1988-10-05", "confidence": "high", "note": "Fundo de Garantia do Tempo de Servico, deposited to the worker's account. No ceiling. Included in the headline total." }, { "name": "Work Accident Insurance (RAT/SAT)", "value": "1 to 3", "unit": "% of gross wage", "source_url": "http://www.planalto.gov.br/ccivil_03/leis/l8212.htm", "source_type": "government", "effective_from": "1991-07-24", "confidence": "high", "note": "Varies by industry: 1% low, 2% medium, 3% high risk, adjustable by the FAP multiplier (0.5 to 2.0). Included in the headline total at the typical 2% because the main dataset worked example models RAT at about 2%." }, { "name": "Third-Party Contributions (terceiros: Sistema S, salario-educacao, INCRA)", "value": 5.8, "unit": "% of gross wage", "source_url": "https://www.gov.br/pgfn/pt-br/cidadania-tributaria/por-assunto/tributacao-sobre-a-folhas-de-salarios-e-outras/contribuicoes-devidas-a-terceiros", "source_type": "government", "effective_from": null, "confidence": "high", "note": "Standard industry/commerce bundle: salario-educacao 2.5 + INCRA 0.2 + SENAI 1.0 + SESI 1.5 + SEBRAE 0.6 = 5.8; exact mix varies by FPAS activity code. QUOTE: \"totalizam uma aliquota de 5,8%\" (contributions to INCRA, SEBRAE, Salario Educacao, SESC, SENAC, SESI, SENAI). Salario-educacao is inside this 5.8%, do not list it separately; base for some components capped at 20 minimum wages per STJ case law." } ], "contribution_ceiling_annual_brl": { "value": 101706.6, "unit": "BRL", "source_url": "https://www.gov.br/inss/pt-br/assuntos/com-reajuste-de-3-9-teto-do-inss-chega-a-r-8-475-55-em-2026", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Monthly teto of R$ 8,475.55 for 2026 (Portaria MPS/MF no 13/2026) times 12. Applies to the employee INSS calculation only; the employer 20% INSS is levied on total payroll with no cap. QUOTE: \"teto do INSS chega a R$ 8.475,55 em 2026\"." }, "total_employer_burden_pct": { "value": 35.8, "unit": "% of gross wage", "note": "20 INSS + 2 RAT (typical class, varies 1 to 3 by industry) + 5.8 terceiros + 8 FGTS = 35.8. Matches the main dataset worked example (approx 36% of gross). Effective range 34.8 to 36.8 with RAT class; the prior 37.3 to 39.3 double counted salario-educacao, which is already inside the 5.8% terceiros.", "source_url": "https://taxsummaries.pwc.com/brazil/individual/other-taxes", "source_type": "big4", "effective_from": "2026-01-01", "confidence": "high" } } }, { "record_id": "employer-burden-mx", "jurisdiction": "MX", "jurisdiction_name": "Mexico", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "medium", "source_class": "A", "display_confidence": "verified-websearch-medium", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/mexico/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 review fix] employer_ss_rate_pct (a 2.25% to 16.75% range) removed: its composition could not be reconstructed from 2026 official sources in the 2026-07-02 reconciliation, and per the never-invent rule an unverifiable range must not render. || [2026-07-02 reconciliation | partially_unverified | confidence=medium] Headline total re-anchored to the main dataset worked example: 22.65 percent of gross at MXN 30,000 per month (employer cost 6,794 on 30,000, 2026 rates, lowest risk class, ISN excluded); the former 17.40 to 36.14 range is retired because its composition mixed risk classes, state taxes and pre-2026 CEAV rates. The 2026 UMA is MXN 117.31 per day from 1 February 2026 (INEGI), so the 25 UMA SBC cap equals 25 x 117.31 x 365 = MXN 1,070,453.75 per year. SOURCE: https://taxsummaries.pwc.com/mexico/individual/other-taxes | QUOTE: \"The maximum annual contribution for employees is MXN 29,103.\" || Employer CEAV is on the 2023 to 2030 phase-in: for 2026 it runs 3.150 percent at 1 minimum wage to 7.513 percent at an SBC of 4.01 UMA or more, so the pension line (2.00 retiro plus CEAV) spans 5.150 to 9.513. The work-risk premium is employer-only and experience-rated within statutory bounds of 0.50 to 15.00 percent; state payroll tax (ISN) runs about 1 to 4 percent for 2026 (Mexico City and Chihuahua 4 percent) and is excluded from the headline. Contributions legally apply to the integrated SBC (minimum factor about 1.0452), so treating SBC as plain gross understates employer quotas by roughly 4.5 percent relative; the employer_ss_rate_pct range of 2.25 to 16.75 percent could not be reconstructed and is left for central review.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_pension_rate_pct": { "value": "5.150% to 9.513%", "unit": "% of gross wage", "source_url": "https://www.dof.gob.mx/nota_detalle.php?codigo=5607729&fecha=16/12/2020", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Retiro fixed at 2.00 percent plus the employer-only CEAV on the 2023 to 2030 phase-in: for 2026 CEAV runs from 3.150 percent at 1 minimum wage to 7.513 percent at an SBC of 4.01 UMA or more (IMSS 2026 tables, per the main dataset), giving 5.150 to 9.513 in total. The main dataset worked example applies 7.513 at MXN 30,000 per month. Replaces the stale 2026 upper bound of 6.288." }, "employer_healthcare_rate_pct": { "value": "Fixed quota + 1.10% on salary exceeding 3x UMA", "unit": "Mixed (MXN + %)", "source_url": "http://www.diputados.gob.mx/LeyesBiblio/pdf/LSS.pdf", "source_type": "government", "effective_from": "2026-02-01", "confidence": "high", "note": "Sickness and maternity: fixed monthly quota per employee of 20.4 percent of the daily UMA (2026 UMA 117.31, about MXN 728 per month) plus 1.10 percent on the portion of the SBC above 3 UMA; cannot be expressed as a single percentage of gross. The employer shares of the other IMSS branches (prestaciones en dinero 0.70, gastos medicos pensionados 1.05, invalidez y vida 1.75, guarderias 1.00) are flat percentages captured in the headline total." }, "employer_other_levies": [ { "levy_name": "Housing Fund (INFONAVIT)", "value": 5.0, "unit": "% of SBC, capped at 25 UMA", "source_url": "http://www.diputados.gob.mx/LeyesBiblio/pdf/86_010519.pdf", "note": "Mandatory employer contribution to INFONAVIT on the same 25 UMA capped SBC base. Included in the headline total." }, { "levy_name": "Work-risk premium (riesgo de trabajo)", "value": "0.5% to 15.0%", "unit": "% of SBC, by risk class", "source_url": "https://taxsummaries.pwc.com/mexico/corporate/other-taxes", "note": "Employer-only IMSS premium set annually by each company's claims experience within statutory bounds of 0.50 to 15.00 percent. Varies by industry; included in the headline total only at the 0.50 minimum used by the main dataset worked example." }, { "levy_name": "State payroll tax (Impuesto Sobre Nomina, ISN)", "value": "1.0% to 4.0%", "unit": "% of payroll, by state", "source_url": "https://www.elcontribuyente.mx/impuesto-sobre-nominas/", "note": "State-level employer tax; for 2026 Mexico City stays at 4 percent, Chihuahua applies 4 percent for 2026 and 2027, Yucatan moves to 3.75 and most states charge 2 to 3 percent. Varies by state; not included in the headline total." } ], "contribution_ceiling_annual": { "value": 1070453.75, "unit": "MXN per year", "source_url": "https://www.inegi.org.mx/temas/uma/", "source_type": "government", "effective_from": "2026-02-01", "confidence": "high", "note": "Formula: 25 x daily UMA x 365. The 2026 UMA is MXN 117.31 per day from 1 February 2026 (INEGI, up 3.69 percent), so 25 x 117.31 x 365 = 1,070,453.75. This is the maximum Salario Base de Cotizacion for IMSS and INFONAVIT contributions; it resets every 1 February when INEGI publishes the new UMA." }, "total_employer_burden_pct": { "value": 22.65, "unit": "% of gross wage at MXN 30,000 per month (2026)", "source_url": "https://taxsummaries.pwc.com/mexico/individual/other-taxes", "source_type": "derived", "effective_from": "2026-01-01", "confidence": "high", "note": "Matches the main dataset worked example: employer cost of MXN 6,794 on MXN 30,000 gross per month. Composition as percent of that gross: EyM cuota fija 2.43 + EyM excedente 0.71 + dinero 0.70 + gastos medicos 1.05 + invalidez y vida 1.75 + guarderias 1.00 + retiro 2.00 + CEAV 7.513 + riesgo minimum 0.50 + INFONAVIT 5.00 = 22.65. || The all-in rate varies with salary (the cuota fija is UMA-linked and CEAV is salary-banded) and with the employer's risk class (0.50 to 15.00). State ISN (about 1 to 4 percent) and the SBC integration factor (about 1.0452, which raises quotas roughly 4.5 percent relative) are excluded, matching the worked example. Replaces the former 17.40 to 36.14 range, whose composition mixed risk classes and pre-2026 CEAV rates." } } }, { "record_id": "employer-burden-gb", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "effective_from": "2026-04-06", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline total set to 15.0% to match the main dataset worked example scope: employer Class 1 NIC at 15% on earnings above the GBP 5,000 secondary threshold, with no upper ceiling (rate and threshold unchanged for 2026/27, frozen to April 2028). Auto-enrolment pension (employer minimum 3% on qualifying earnings GBP 6,240 to 50,270, confirmed for 2026/27) is a pension contribution, not a tax, and is a line item excluded from the headline total; the prior 18% total mixed the two. Secondary threshold corrected from the stale GBP 9,100 to GBP 5,000 (GBP 96/week, in force since 6 April 2025). The 0.5% apprenticeship levy applies only to employers with a pay bill over GBP 3m (GBP 15,000 allowance) and stays excluded. Because NIC applies only above GBP 5,000, the effective rate at typical salaries is slightly below 15% (13.1% at GBP 40,000); NHS is funded from general taxation, so no separate healthcare levy.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 15.0, "unit": "% of earnings above the GBP 5,000 secondary threshold", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_type": "government", "effective_from": "2025-04-06", "confidence": "high", "note": "[2026-07-02 verified] Employer secondary Class 1 NIC is 15% above the GBP 5,000 secondary threshold with no upper cap; unchanged for 2026/27. QUOTE from main dataset source: Employers also currently pay Class 1 NICs at 15% on their employees' earnings above GBP 5,000. The secondary threshold will remain at GBP 5,000 a year from 6 April 2025 until 6 April 2028." }, "employer_pension_rate_pct": { "value": 3, "unit": "% of qualifying earnings", "source_url": "https://www.thepensionsregulator.gov.uk/en/employers/managing-a-scheme/contribution-increases", "source_type": "government", "effective_from": "2019-04-06", "confidence": "high" }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.gov.uk/national-insurance", "source_type": "government", "effective_from": "1948-07-05", "confidence": "high" }, "employer_other_levies": [ { "levy_name": "Apprenticeship Levy", "rate_pct": { "value": 0.5, "unit": "% of annual pay bill", "source_url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high" }, "notes": "Payable only by employers with annual pay bill >£3 million. £15,000 annual allowance offsets against levy payment.", "note": "Only for employers with an annual pay bill above GBP 3 million: the GBP 15,000 annual allowance offsets the 0.5% charge below that, so most SME employers pay nothing. Not part of the standard headline total." } ], "contribution_ceiling_annual": { "value": null, "unit": "GBP", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_type": "government", "effective_from": "2026-04-06", "confidence": "high", "note": "[2026-07-02 verified] No ceiling: employer Class 1 NIC applies to all earnings above the GBP 5,000 secondary threshold with no upper limit. Auto-enrolment pension uses its own qualifying earnings band of GBP 6,240 to 50,270." }, "total_employer_burden_pct": { "value": 15.0, "unit": "% of earnings above the GBP 5,000 secondary threshold", "note": "[2026-07-02 verified] 15.0 employer Class 1 NIC only, the same composition as the main dataset worked example (GBP 5,250 on GBP 40,000). Auto-enrolment pension (employer 3% on qualifying earnings) is a pension contribution, not a tax, and is a separate line item excluded from the total; the apprenticeship levy (0.5%, pay bill over GBP 3m only) is also excluded. NIC applies only above GBP 5,000, so the effective rate at typical salaries is a little below 15% (13.1% at GBP 40,000 gross).", "source_url": "https://taxsummaries.pwc.com/united-kingdom/individual/other-taxes", "source_type": "government", "effective_from": "2025-04-06", "confidence": "high" }, "secondary_threshold_annual": { "value": 5000, "unit": "GBP", "note": "[2026-07-02 verified] GBP 96/week, GBP 5,000/yr for 2026/27, unchanged from 2025/26 and frozen until 6 April 2028. The prior GBP 9,100 was the pre-April-2025 threshold. Employer NIC at 15% applies above this.", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "source_type": "government", "effective_from": "2025-04-06", "confidence": "high" }, "qualifying_earnings_band": { "lower": 6240, "upper": 50270, "unit": "GBP", "note": "[2026-07-02 verified] Confirmed for 2026/27, no longer a projection; the earnings trigger stays GBP 10,000. QUOTE: the lower earnings limit of the qualifying earnings band will remain at GBP 6,240, and the upper earnings limit of the qualifying earnings band will remain at GBP 50,270.", "source_url": "https://www.gov.uk/government/publications/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-for-202627/review-of-the-automatic-enrolment-earnings-trigger-and-qualifying-earnings-band-for-202627", "source_type": "government", "effective_from": "2026-04-06", "confidence": "high" } } }, { "record_id": "employer-burden-us", "jurisdiction": "US", "jurisdiction_name": "United States", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://www.ssa.gov/oact/cola/cbb.html", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] FICA 7.65%: Social Security 6.2% on wages up to the 2026 wage base of USD 184,500 plus Medicare 1.45% uncapped. Corrected the wage base from 177,300 to 184,500 (SSA, announced Oct 2025; maximum employer OASDI tax USD 11,439). FUTA (net 0.6% on the first USD 7,000) and variable state SUTA are additional and excluded from the headline to match the main dataset worked example. SOURCE: https://www.ssa.gov/oact/cola/cbb.html | QUOTE: \"Social Security Wage Base Increases to $184,500 for 2026\", up USD 8,400 from 176,100 in 2025. || FUTA is 6.0% statutory with up to a 5.4% credit for timely state unemployment payments, net 0.6% for most employers, on the first USD 7,000 of wages (IRS Topic 759). The additional Medicare 0.9% above USD 200,000 is employee-only with no employer match. The ACA employer mandate is a compliance cost, not a payroll tax.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 6.2, "unit": "% of gross wage", "source_url": "https://www.ssa.gov/oact/cola/cbb.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Headline employer Social Security (OASDI) rate: 6.2% on wages up to the 2026 wage base of USD 184,500, maximum employer tax USD 11,439. Medicare 1.45% uncapped is captured separately; FUTA and state SUTA are excluded from the headline total. QUOTE (main dataset): \"Social Security (OASDI) 6.2% on wages up to the 2026 wage base of USD 184,500 (SSA, announced Oct 2025)\"." }, "employer_pension_rate_pct": { "value": null, "unit": null, "source_url": "https://www.dol.gov/general/topic/retirement", "source_type": "government", "effective_from": null, "confidence": "high", "note": "The US does not have a mandatory private pension contribution system. The public pension and disability system is funded by the Social Security (OASDI) tax, which is captured in 'employer_ss_rate_pct'. Employer contributions to private plans like 401(k)s are generally voluntary." }, "employer_healthcare_rate_pct": { "value": 1.45, "unit": "% of gross wage", "source_url": "https://www.irs.gov/publications/p15", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "employer_other_levies": [ { "levy_name": "Federal Unemployment Tax Act (FUTA)", "value": 0.6, "unit": "% of first USD 7,000 of wages", "source_url": "https://www.irs.gov/taxtopics/tc759", "note": "Statutory rate 6.0% less up to a 5.4% credit for timely state unemployment tax payments, net 0.6% for most employers, maximum USD 42 per employee per year. Not included in the headline total to match the main dataset worked example (federal FICA only); state SUTA varies by state and is also excluded. Verified 2026-07-02, QUOTE: \"The FUTA tax rate is 6.0% and applies to the first $7,000 you paid to each employee as wages during the year ... credit of 5.4% ... net FUTA tax rate of 0.6%\"." } ], "contribution_ceiling_annual": { "value": 184500, "unit": "USD", "source_url": "https://www.ssa.gov/oact/cola/cbb.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "2026 Social Security (OASDI) contribution and benefit base, up USD 8,400 from USD 176,100 in 2025; maximum employer OASDI tax USD 11,439. There is no wage limit for Medicare; a separate, lower USD 7,000 ceiling applies to FUTA. QUOTE: \"Social Security Wage Base Increases to $184,500 for 2026\" (SSA contribution and benefit base)." }, "total_employer_burden_pct": { "value": 7.65, "unit": "% of gross wage", "confidence": "high", "note": "Composition: 6.2 Social Security + 1.45 Medicare = 7.65, matching the main dataset worked example (federal FICA only). Social Security applies up to the 2026 wage base of USD 184,500; Medicare is uncapped. FUTA, state SUTA and workers' compensation add several points in practice and are excluded here, as the main dataset scope note states.", "source_url": "https://taxsummaries.pwc.com/united-states/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01" } } }, { "record_id": "employer-burden-de", "jurisdiction": "DE", "jurisdiction_name": "Germany", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Aligned to the main dataset worked example: headline employer social insurance is 21.05% (9.3 pension + 8.75 health incl. half of the 2.9% Zusatzbeitrag + 1.3 unemployment + 1.7 care). Health employer rate corrected 8.15 to 8.75 (the 8.15 used the 2024 average Zusatzbeitrag of 1.7%; 2026 average is 2.9%, employer half 1.45). Ceiling corrected 90,600 (2024 value) to the 2026 Beitragsbemessungsgrenze of EUR 101,400/yr for pension and unemployment (EUR 8,450/month, nationwide); health and care ceiling is EUR 69,750/yr. Work accident insurance (DGUV average ~1.3%, industry-variable) and the insolvency levy (0.15% in 2026, up from 0.06% in 2023-2024) are employer-only line items excluded from the headline total. Umlage U2 varies by health fund and is excluded; Umlage U1 applies only to employers with 30 or fewer employees. Long-term care employer rate is 1.2% in Saxony, 1.7% elsewhere.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 21.05, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Headline employer social insurance for 2026: 9.3 pension + 8.75 health (7.3 base + 1.45 half of the 2.9% average Zusatzbeitrag) + 1.3 unemployment + 1.7 care = 21.05. Matches the main dataset worked example (21.05% of EUR 60,000 = EUR 12,630). QUOTE: Pension insurance: 18.6%... 9.3% each... Unemployment insurance: 2.6%... 1.3% each... Health insurance: 14.6%... 7.3% each... 2026 additional rate 2.9%." }, "employer_pension_rate_pct": { "value": 9.3, "unit": "% of gross wage", "source_url": "https://www.bmas.de/DE/Service/Gesetze-und-Gesetzesvorhaben/sozialversicherungs-rechengroessenverordnung-2026.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "employer_healthcare_rate_pct": { "value": 8.75, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] 7.3% base plus the employer half of the 2026 average additional contribution (Zusatzbeitrag) of 2.9%, so 7.3 + 1.45 = 8.75. Matches the main dataset employee-side mirror rate of 8.75. Applies up to the 2026 health/care ceiling of EUR 69,750/yr; the actual Zusatzbeitrag varies by health fund." }, "employer_other_levies": [ { "levy_name": "Unemployment Insurance (Arbeitslosenversicherung)", "value": 1.3, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Employer half of the 2.6% statutory rate; included in the 21.05% headline total. Applies up to the EUR 101,400/yr ceiling (2026)." }, { "levy_name": "Long-term Care Insurance (Pflegeversicherung)", "value": 1.7, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Included in the 21.05% headline total; 1.2% in Saxony. Applies up to the EUR 69,750/yr ceiling (2026)." }, { "levy_name": "Accident Insurance (Gesetzliche Unfallversicherung)", "value": 1.3, "unit": "% of gross wage (average)", "source_url": "https://www.dguv.de/de/ihr_partner/unternehmen/beitragsberechnung/index.jsp", "source_type": "institutional", "effective_from": "2026-01-01", "confidence": "medium", "note": "Varies by industry; not included in the headline total. DGUV average is about 1.3% of gross; the actual rate is set by the relevant Berufsgenossenschaft based on risk class. QUOTE: der Beitrag betraegt durchschnittlich 1,3 Prozent des Bruttogehalts." }, { "levy_name": "Insolvency Levy (Insolvenzgeldumlage, U3)", "value": 0.15, "unit": "% of gross wage", "source_url": "https://www.tk.de/firmenkunden/service/fachthemen/fachthema-beitraege/insolvenzgeldumlage-2047584", "source_type": "provider", "effective_from": "2026-01-01", "confidence": "high", "note": "Employer-only; not included in the headline total. The 2026 rate is the statutory default of 0.15% (the reduced 0.06% applied in 2023 and 2024 only). QUOTE: Die Insolvenzgeldumlage liegt im Jahr 2026 wie auch im Jahr 2025 wieder bei dem gesetzlich festgeschriebenen Wert von 0,15 Prozent." }, { "levy_name": "Maternity Leave Levy (Umlage U2)", "value": null, "unit": "% of gross wage", "source_url": "https://www.tk.de/firmenkunden/service/fachthemen/beitraege-und-rechengroessen/umlage-u1-und-u2-2026-2033280", "source_type": "provider", "effective_from": "2026-01-01", "confidence": "low", "note": "Varies by health fund (Krankenkasse); no single statutory 2026 rate exists, so no figure is stated. Employer-only and not included in the headline total. Umlage U1 (sick pay) additionally applies to employers with 30 or fewer employees." } ], "contribution_ceiling_annual": { "value": 101400, "unit": "EUR", "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] 2026 Beitragsbemessungsgrenze for pension and unemployment insurance: EUR 101,400/yr (EUR 8,450/month, nationwide, no East/West split since 2025). Health and long-term care use a lower 2026 ceiling of EUR 69,750/yr. The field carries the ceiling for the largest contribution (pension), per convention. QUOTE from main dataset: gross up to the 2026 ceiling of EUR 101,400/yr (nationwide)." }, "total_employer_burden_pct": { "value": 21.05, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/germany/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] 9.3 pension + 8.75 health + 1.3 unemployment + 1.7 care = 21.05, the same composition as the main dataset worked example. Work accident insurance (DGUV average ~1.3%, varies by industry) and the 0.15% insolvency levy are excluded from the headline total and listed as separate levies. Pension/unemployment apply up to EUR 101,400/yr, health/care up to EUR 69,750/yr (2026)." } } }, { "record_id": "employer-burden-ca", "jurisdiction": "CA", "jurisdiction_name": "Canada", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "medium", "source_class": "A", "display_confidence": "verified-websearch-medium", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://www.canada.ca/en/employment-social-development/news/2025/09/canada-employment-insurance-commission-sets-the-2026-employment-insurance-premium-rate.html", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Federal employer burden for 2026 is CPP base 5.95% plus EI employer 2.282% (1.4 times the 1.63% employee rate set by the Canada Employment Insurance Commission on 12 Sep 2025), total 8.23%; the stored 8.27% used the stale 2.32% EI rate. Ceilings corrected to 2026 per the main dataset: CPP YMPE 74,600, CPP2 YAMPE 85,000 (employer CPP2 4% on the YMPE to YAMPE band, max 416), EI maximum insurable earnings 68,900, CPP basic exemption 3,500; the stored 72,500 / 77,600 / 66,800 were out of date. Quebec (QPP/QPIP) differs; provincial Employer Health Tax and workers compensation vary by province and industry and are excluded from the headline total. SOURCE: https://www.canada.ca/en/employment-social-development/news/2025/09/canada-employment-insurance-commission-sets-the-2026-employment-insurance-premium-rate.html", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 5.95, "unit": "% of gross wage", "description": "Federal Employment Insurance (EI) premium rate for employers outside Quebec", "effective_from": "2026-01-01", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "source_type": "government", "confidence": "high", "note": "Headline employer rate: CPP base employer 5.95% on pensionable earnings between the 3,500 exemption and the 74,600 YMPE (2026). EI employer is separate at 2.282% (1.4 times the 1.63% employee rate) up to 68,900 insurable earnings. Prior description mislabelled this field as the EI rate." }, "employer_pension_rate_pct": { "value": 5.95, "unit": "% of gross wage", "description": "Base Canada Pension Plan (CPP) employer contribution rate on earnings between basic exemption and YMPE", "effective_from": "2026-01-01", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "source_type": "government", "confidence": "high" }, "employer_pension_rate_cpp2_pct": { "value": 4.0, "unit": "% of gross wage", "description": "Second-tier CPP (CPP2) employer contribution rate on earnings between YMPE and YAMPE", "effective_from": "2026-01-01", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "source_type": "government", "confidence": "high" }, "employer_healthcare_rate_pct": { "value": null, "unit": "% of gross wage", "description": "No federal employer healthcare levy. Provincial/territorial Employer Health Tax (EHT) rates vary significantly by province.", "effective_from": "2026-01-01", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll.html", "source_type": "government", "confidence": "high" }, "employer_workers_compensation_rate_pct": { "value": null, "unit": "% of gross wage", "description": "Workers' Compensation Insurance premiums are variable by province/territory and industry classification, administered by provincial WCBs", "effective_from": "2026-01-01", "source_url": "https://www.ccohs.ca/oshanswers/legisl/wchscan.html", "source_type": "government", "confidence": "high" }, "contribution_ceiling_annual_cad": { "EI_MIE": 66800, "CPP_YMPE": 72500, "CPP_YAMPE": 77600, "unit": "CAD", "description": "Annual contribution ceilings indexed for 2026. EI_MIE: Maximum Insurable Earnings for Employment Insurance. CPP_YMPE: Year's Maximum Pensionable Earnings for base CPP. CPP_YAMPE: Year's Additional Maximum Pensionable Earnings for CPP2.", "effective_from": "2026-01-01", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "source_type": "government", "confidence": "high", "value": 74600, "note": "YMPE for base CPP, the largest contribution (2026). Other 2026 ceilings: CPP2 YAMPE 85,000 (employer 4% on the 74,600 to 85,000 band, max 416), EI maximum insurable earnings 68,900 (max employee premium 1,123.07, employer 1.4x), CPP basic exemption 3,500. Values per main dataset verification of 2026-07-02." }, "total_employer_burden_pct": { "value": 8.23, "unit": "% of gross wage", "source_url": "https://www.canada.ca/en/employment-social-development/news/2025/09/canada-employment-insurance-commission-sets-the-2026-employment-insurance-premium-rate.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "5.95 CPP + 2.282 EI = 8.232, shown as 8.23. Matches the main dataset worked example (CPP match 5.95% plus EI employer 2.282% on 60,000). Excludes CPP2 4% (applies only on the YMPE to YAMPE band), Quebec QPP/QPIP, provincial Employer Health Tax and workers compensation." }, "total_employer_burden_federal_pct": { "value": 8.23, "unit": "% of gross wage", "description": "Combined base federal rates: CPP (5.95%) + EI (2.32%). Excludes provincial health and workers' compensation levies and CPP2 (4.00%) on earnings above YMPE.", "effective_from": "2026-01-01", "source_url": "https://www.canada.ca/en/employment-social-development/news/2025/09/canada-employment-insurance-commission-sets-the-2026-employment-insurance-premium-rate.html", "source_type": "government", "confidence": "high", "note": "Combined base federal rates: CPP 5.95 + EI 2.282 = 8.232, shown as 8.23. Excludes provincial health and workers compensation levies and CPP2 (4% on earnings between YMPE and YAMPE)." }, "cpp_basic_exemption_annual_cad": { "value": 3500, "unit": "CAD", "description": "Annual basic exemption for Canada Pension Plan contributions", "effective_from": "2026-01-01", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "source_type": "government", "confidence": "high" }, "quebec_exception": true, "quebec_exception_note": "Quebec operates Quebec Pension Plan (QPP) and Quebec Parental Insurance Plan (QPIP) with different rates and ceilings. Rates provided apply to all other provinces and territories.", "provincial_variation": true, "provincial_variation_note": "Employer Health Tax and Workers' Compensation are provincially mandated with significant variation by province and industry, resulting in materially different total employer cost.", "employer_other_levies": [ { "levy_name": "Employment insurance (EI), employer premium", "value": 2.282, "unit": "% of insurable earnings up to CAD 68,900", "source_url": "https://www.canada.ca/en/employment-social-development/news/2025/09/canada-employment-insurance-commission-sets-the-2026-employment-insurance-premium-rate.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02] 1.4 x the 2026 employee rate of 1.63 per the CEIC announcement; maximum insurable earnings CAD 68,900 for 2026. Verified in the 2026-07-02 reconciliation (5.95 CPP + 2.282 EI = 8.23 total)." } ] } }, { "record_id": "employer-burden-au", "jurisdiction": "AU", "jurisdiction_name": "Australia", "effective_from": "2025-07-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/paying-super-on-payday/what-payments-are-qualifying-earnings/maximum-contributions-base", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Superannuation Guarantee 12% confirmed for FY 2026-27; no federal employer social security or healthcare contributions. Maximum super contribution base corrected to AUD 270,830 per year: from 1 July 2026 under Payday Super the base is annual (previously AUD 62,500 per quarter in 2025-26, so the old AUD 270,680 annual figure was wrong for both years). SOURCE: https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/paying-super-on-payday/what-payments-are-qualifying-earnings/maximum-contributions-base | QUOTE: \"If you have paid $270,830 of qualifying earnings to an employee for the 2026-27 year, you do not need to make super guarantee contributions for that employee for any additional qualifying earnings.\" || From 1 July 2026 Payday Super requires SG to be paid with each salary payment and to reach the fund within 7 business days of payday. State and territory payroll tax (roughly 4.75% to 6.85% above jurisdiction-specific wage thresholds, e.g. AUD 1.2 million in NSW) is a separate employer cost excluded from the headline total, consistent with the main dataset worked example.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/australia/individual/other-taxes", "source_type": "oecd", "effective_from": null, "note": "[2026-06-06 verified] headline employer rate. Superannuation Guarantee 12% from 1 Jul 2025. State payroll tax (~4.75-6.85% above thresholds) is a separate employer cost, excluded here." }, "employer_pension_rate_pct": { "value": 12.0, "unit": "% of ordinary time earnings", "source_url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee", "source_type": "government", "effective_from": "2025-07-01", "note": "[2026-07-02 verified] Superannuation Guarantee rate, 12% permanently from 1 July 2025 and unchanged for FY 2026-27. From 1 July 2026 Payday Super applies: SG must be paid with each salary payment and reach the employee's fund within 7 business days of payday. Payable on qualifying earnings up to the maximum contribution base of AUD 270,830 for 2026-27.", "confidence": "high" }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy", "source_type": "government", "effective_from": null, "note": "Medicare (public healthcare) is funded via individual income-based Medicare Levy, not employer payroll contributions." }, "employer_other_levies": [ { "levy_name": "State/Territory Payroll Tax", "rate": { "value": "0 to 6.85", "unit": "% of gross wage", "source_url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax", "source_type": "government", "effective_from": "2025-07-01", "note": "State-based tax with significant rate variation. Applies only above annual wage thresholds (e.g., AUD 1.2 million in NSW). Highest rate is 6.85% in Australian Capital Territory." }, "basis": "Annual state-wide gross wages above jurisdiction-specific threshold" } ], "contribution_ceiling_annual_aud": { "value": 270830, "unit": "AUD", "source_url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/paying-super-on-payday/what-payments-are-qualifying-earnings/maximum-contributions-base", "source_type": "government", "effective_from": "2026-07-01", "note": "[2026-07-02 verified] Maximum super contribution base for 2026-27, annual from 1 July 2026 under Payday Super (concessional cap 32,500 x 100 / 12, rounded down to the nearest AUD 10); no SG is payable on qualifying earnings above it. In 2025-26 the base was quarterly at AUD 62,500. QUOTE: \"If you have paid $270,830 of qualifying earnings to an employee for the 2026-27 year, you do not need to make super guarantee contributions for that employee for any additional qualifying earnings.\"", "confidence": "high" }, "total_employer_burden_pct": { "value": 12.0, "value_min": 12.0, "value_max": 18.85, "unit": "% of gross wage", "source_url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee", "source_type": "government", "effective_from": "2025-07-01", "note": "[2026-07-02 verified] Composition: 12.0 Superannuation Guarantee = 12.0, matching the main dataset worked example (AUD 10,800 on AUD 90,000). SG is capped at the maximum contribution base of AUD 270,830 per year for 2026-27. State and territory payroll tax (0 to 6.85%, only above jurisdiction wage thresholds) varies by employer size and location and is excluded from the headline total.", "confidence": "high" } } }, { "record_id": "employer-burden-jp", "jurisdiction": "JP", "jurisdiction_name": "Japan", "effective_from": "2026-04-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch-medium", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/japan/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Employer-side FY2026 Tokyo total is 15.70 percent per the main dataset worked example: pension 9.15 + health 4.925 + child and childcare support 0.115 + kodomo-kosodate 0.36 + employment insurance 0.85 + workers' accident about 0.3; the stored 16.67 used stale FY2025 labor insurance and health figures. Health is the employer half of the 9.85 percent Tokyo Kyokai Kenpo FY2026 rate applied from the March 2026 salary, and employment insurance employer share is 0.85 percent for 1 April 2026 to 31 March 2027 (total 1.35, employee 0.5, per MHLW). SOURCE: https://taxsummaries.pwc.com/japan/individual/other-taxes | QUOTE: \"Welfare pension 9.15% (on a maximum of JPY 650,000 of wages per month)... Unemployment insurance 0.5% ... Total 14.69%\" || Representative for a general-business employer in Tokyo with an employee under 40; health rates vary by prefecture and workers' accident insurance is industry-rated (0.3 is the low-risk office assumption used in the worked example). Nursing care insurance adds an employer share of 0.81 percent for employees aged 40 to 64 only, excluded from the headline. All social insurance is charged on standard monthly remuneration grades: health and nursing capped at the JPY 1,390,000 grade, pension and child-related contributions at the JPY 650,000 grade; labor insurance is on total wages without a cap.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 1.15, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/japan/individual/other-taxes", "source_type": "government", "effective_from": "2026-04-01", "confidence": "high", "note": "Labor insurance employer share: employment insurance 0.85 percent (FY2026 general business, 1 April 2026 to 31 March 2027; total 1.35, employee 0.5, per MHLW) plus workers' accident insurance at about 0.3 percent for low-risk office work. Workers' accident is industry-rated; 0.3 matches the main dataset worked example assumption. Levied on total wages without a standard monthly remuneration cap." }, "employer_pension_rate_pct": { "value": 9.15, "unit": "% of standard monthly remuneration", "source_url": "https://www.nenkin.go.jp/service/kounen/hokenryo/ryogaku/ryouritsu/20170822.html", "source_type": "government", "effective_from": "2017-09-01", "confidence": "high", "note": "Employer's half of 18.3% Employees' Pension Insurance (Kosei Nenkin Hoken), fixed since 2017." }, "employer_healthcare_rate_pct": { "value": 4.925, "unit": "% of standard monthly remuneration", "source_url": "https://www.kyoukaikenpo.or.jp/g3/cat330/sb3130/r08/0803-1328/", "source_type": "government", "effective_from": "2026-03-01", "confidence": "high", "note": "Employer half of the 9.85 percent Tokyo Kyokai Kenpo rate for FY2026, applied from the March 2026 salary; the employee half is also 4.925 per the main dataset. Rates vary by prefecture. Nursing care insurance adds an employer share of 0.81 percent for employees aged 40 to 64 only, excluded from the headline total." }, "employer_other_levies": [ { "levy_name": "Kodomo-kosodate contribution (child-rearing, employer-only)", "value": 0.36, "unit": "% of standard monthly remuneration", "source_url": "https://www.nenkin.go.jp/service/kounen/hokenryo/ryogaku/kyoshutsu/20200305.html", "note": "Paid entirely by the employer, collected with the pension contribution on the same SMR and bonus caps. Included in the headline total per the main dataset worked example." }, { "levy_name": "Child and childcare support levy (employer half)", "value": 0.115, "unit": "% of standard monthly remuneration", "source_url": "https://taxsummaries.pwc.com/japan/individual/other-taxes", "note": "FY2026 employer half, collected together with health insurance; the employee pays a matching 0.115 percent. Included in the headline total per the main dataset worked example." }, { "levy_name": "Employment insurance (employer share)", "value": 0.85, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/japan/individual/other-taxes", "source_type": "government", "effective_from": "2026-04-01", "confidence": "high", "note": "[2026-07-02 review fix] FY2026 employer rate for general businesses, verified in the 2026-07-02 reconciliation. Part of the 15.7 headline total." }, { "levy_name": "Workers' accident compensation insurance (industry-rated)", "value": 0.3, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/japan/individual/other-taxes", "source_type": "government", "effective_from": "2026-04-01", "confidence": "high", "note": "[2026-07-02 review fix] 0.3 is the low-risk office rate the worked example uses; rates are industry-set. Part of the 15.7 headline total." } ], "contribution_ceiling_annual": { "value": null, "unit": null, "source_url": "https://www.nenkin.go.jp/service/kounen/hokenryo/ryogaku/hyojun-hoshu/20190820.html", "source_type": "government", "effective_from": "2026-04-01", "confidence": "high", "note": "No single annual ceiling. Health and nursing SMR are capped at the JPY 1,390,000 per month grade; pension, kodomo-kosodate and the child and childcare support levy are capped at the JPY 650,000 per month grade (FY2026, per the main dataset). Labor insurance (employment and workers' accident) is levied on total wages without a cap." }, "total_employer_burden_pct": { "value": 15.7, "unit": "% of gross wage (Tokyo, FY2026)", "note": "Composition per the main dataset worked example: 9.15 pension + 4.925 health + 0.115 child and childcare support + 0.36 kodomo-kosodate + 0.85 employment insurance + 0.3 workers' accident = 15.70. Workers' accident is industry-rated and 0.3 is the low-risk office assumption the worked example uses. Employees aged 40 to 64 add a 0.81 nursing care employer share, not in the headline; health and pension are charged on capped SMR grades.", "source_url": "https://taxsummaries.pwc.com/japan/individual/other-taxes", "source_type": "government", "effective_from": "2026-04-01", "confidence": "high" } } }, { "record_id": "employer-burden-kr", "jurisdiction": "KR", "jurisdiction_name": "South Korea", "effective_from": "2024-07-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch-medium", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/republic-of-korea/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] 2026 pension reform applied: National Pension employer share is 4.75 percent from 1 January 2026 (half of 9.5, rising stepwise to 6.5 each side by 2033), and NHIS is 7.19 percent for 2026 (3.595 each side) plus long-term care at 13.14 percent of the health premium, about 4.0674 combined per side. Headline total set to 10.67 per the main dataset worked example (4.75 + 4.0674 + 0.90 EI + 0.95 illustrative WCI and stability), replacing the stale 11.184. SOURCE: https://taxsummaries.pwc.com/republic-of-korea/individual/other-taxes | QUOTE: \"the applicable premium rate, including long-term care insurance, is approximately 8.135% ... split equally between employers and employees at approximately 4.0674% each... the EI rate for employers varies starting from 1.15%.\" || National Pension monthly income base is capped at KRW 6,590,000 from 1 July 2026 (6,370,000 to 30 June 2026), annualised 79,080,000; health insurance has a far higher separate premium ceiling (KRW 9,183,480 per month combined in 2026). Workers' Compensation is employer-only and industry-rated from 0.56 to 18.56 percent; the MOEL kept the 2026 average at 1.47 percent, unchanged for a third year. The employment-stability and skills-development charge adds 0.25 to 0.85 percent by company size on top of the employer's matching 0.90 percent EI.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 1.15, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/republic-of-korea/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Employment insurance employer share: 0.90 percent matching the employee plus an employment-stability and skills-development charge of 0.25 to 0.85 percent by company size, so the employer EI rate starts at 1.15 percent. QUOTE: \"the EI rate for employers varies starting from 1.15%\". Unchanged for 2026." }, "employer_pension_rate_pct": { "value": 4.75, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/republic-of-korea/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Employer half of the 9.5 percent National Pension total under the pension reform: 4.75 each side from 1 January 2026, rising stepwise to 6.5 each by 2033. Levied on a capped monthly income base of KRW 410,000 to 6,590,000 from 1 July 2026 (400,000 to 6,370,000 before). Replaces the pre-reform 4.5." }, "employer_healthcare_rate_pct": { "value": 4.0674, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/republic-of-korea/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Employer half of the 7.19 percent NHIS rate for 2026 (3.595) plus long-term care at 13.14 percent of the calculated health premium (about 0.4724), giving about 4.0674 per side. QUOTE: \"approximately 8.135% ... split equally between employers and employees at approximately 4.0674% each\". Replaces the 2024 combined 4.004." }, "employer_other_levies": [ { "levy_name": "Industrial Accident Compensation Insurance (WCI)", "value": 1.47, "unit": "% of gross wage (2026 average)", "source_url": "https://mercans.com/resources/statutory-alerts/south-korea-2026-average-industrial-accident-insurance-rate-maintained-at-1-47/", "note": "Employer-only, industry-rated from 0.56 to 18.56 percent; the Ministry of Employment and Labor kept the 2026 average at 1.47 percent, unchanged for a third consecutive year. Varies by industry; it enters the headline total only through the illustrative 0.95 point combined WCI plus stability allowance used by the main dataset worked example, not at this average." } ], "contribution_ceiling_annual": { "value": 79080000, "unit": "KRW", "source_url": "https://taxsummaries.pwc.com/republic-of-korea/individual/other-taxes", "source_type": "government", "effective_from": "2026-07-01", "confidence": "high", "note": "National Pension monthly income base capped at KRW 6,590,000 from 1 July 2026 (floor 410,000; maximum combined monthly premium 626,050), annualised 6,590,000 x 12 = 79,080,000; the cap was 6,370,000 to 30 June 2026, per the NPS 2026-27 income base notice. Health insurance has a far higher separate ceiling: the 2026 monthly premium cap is KRW 9,183,480 combined, roughly KRW 127.7 million of monthly salary, per the NHIS ceiling notice. Employment insurance applies to total wages." }, "total_employer_burden_pct": { "value": 10.67, "unit": "% of gross wage (approx)", "note": "Composition per the main dataset worked example: 4.75 National Pension + 4.0674 NHIS including long-term care + 0.90 employment insurance + 0.95 illustrative WCI and employment-stability charges = 10.67 (6,400,430 on 60,000,000). Actual WCI is industry-rated (2026 average 1.47, range 0.56 to 18.56) and the stability charge runs 0.25 to 0.85 by company size, so the all-in figure varies by employer. Replaces the stored 11.184, which was built on 2024 rates.", "source_url": "https://taxsummaries.pwc.com/republic-of-korea/individual/other-taxes", "source_type": "derived", "effective_from": "2026-01-01", "confidence": "high" } } }, { "record_id": "employer-burden-no", "jurisdiction": "NO", "jurisdiction_name": "Norway", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/norway/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline total set to 14.1%, the employer's national insurance contribution (arbeidsgiveravgift) in standard zone I, matching the main dataset worked example which shows arbeidsgiveravgift only. The previous 16.1% bundled the mandatory OTP occupational pension minimum of 2% into the headline; OTP remains listed as a separate line because it is calculated on salary between 1G and 12G, not on full gross, and 2% is only the statutory floor. SOURCE: https://taxsummaries.pwc.com/norway/individual/other-taxes | QUOTE: \"The employer's contribution is levied at a rate of 14.1% but could be lower when the employer is established in certain sparsely populated areas.\" || Rates are regionally zoned from 0% (zone Va) to 14.1% (zone I); there is no wage ceiling. The temporary extra 5% employer contribution on high salaries was abolished from 1 January 2025, so no surcharge applies in 2026. QUOTE: \"The increased employer's part of 5% ... was abolished from 1 January 2025.\" || No separate employer healthcare levy; healthcare is funded through arbeidsgiveravgift and general taxation.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 14.1, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/norway/individual/other-taxes", "source_type": "institutional", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Employer's national insurance contribution (arbeidsgiveravgift), 14.1% in standard zone I with no wage ceiling; regionally zoned rates run from 0% to 14.1%. The temporary extra 5% on salaries above the threshold was abolished from 1 January 2025. QUOTE: \"The employer's contribution is levied at a rate of 14.1% but could be lower when the employer is established in certain sparsely populated areas.\"" }, "employer_pension_rate_pct": { "value": 2.0, "unit": "% of annual salary between 1G and 12G (statutory minimum)", "source_url": "https://lovdata.no/dokument/NL/lov/2005-12-21-124", "source_type": "government", "effective_from": "2006-01-01", "confidence": "high", "note": "[2026-07-02 verified] Mandatory Occupational Pension (OTP) statutory minimum of 2%, calculated on annual salary between 1G and 12G (G is the National Insurance basic amount, adjusted annually). Many employers contribute more. Not included in the headline total because the base is not full gross and the main dataset worked example covers arbeidsgiveravgift only." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.skatteetaten.no/en/business-and-organisation/employer/the-a-melding/employers-national-insurance-contributions/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "No separate employer healthcare levy. Healthcare funded through employer National Insurance contributions (arbeidsgiveravgift) and general taxation." }, "employer_other_levies": [], "contribution_ceiling_annual": { "value": null, "unit": "NOK", "source_url": "https://www.skatteetaten.no/en/business-and-organisation/employer/the-a-melding/employers-national-insurance-contributions/about-the-basis-for-employers-national-insurance-contributions/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "No upper ceiling on earnings for calculation of employer National Insurance contributions." }, "total_employer_burden_pct": { "value": 14.1, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/norway/individual/other-taxes", "source_type": "institutional", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Composition per the main dataset worked example: arbeidsgiveravgift 14.1 (zone I) = 14.1. The mandatory OTP occupational pension (2% minimum on salary between 1G and 12G) is a real additional employer cost but is excluded from the headline to match the main dataset scope; see employer_pension_rate_pct. No wage ceiling applies." } } }, { "record_id": "employer-burden-ch", "jurisdiction": "CH", "jurisdiction_name": "Switzerland", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "medium", "source_class": "A", "display_confidence": "verified-websearch-medium", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://www.bsv.admin.ch/bsv/en/home/social-insurance/bvg/basics/bvg-key-figures.html", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=medium] Fixed statutory employer floor confirmed: AHV/IV/EO 5.3% (employer half of 10.6%) uncapped plus ALV 1.1% up to the 148,200 ceiling, so 6.4% on gross. The 0.5% ALV solidarity contribution on salary above the ceiling was abolished on 1 January 2023 and has been removed from the levy list. BVG key figures updated to 2026 (unchanged from 2025): entry threshold 22,680, coordination deduction 26,460, upper limit on insured salary 90,720; the employer funds at least half of the 7/10/15/18% age-banded savings credits on the coordinated salary; the stored 22,050 / 88,200 were the 2023-2024 figures. Family allowances (FAK) are cantonal (roughly 0.7 to 3.4%, employer-paid) and accident insurance is industry-rated, so the total stays an estimated range of 11 to 22%; the main dataset worked example models about 11.4% for a young Zurich employee. Health insurance remains individually paid with no employer payroll levy.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 6.4, "unit": "% of gross wage", "components": { "AHV_AVS": 4.35, "IV_AI": 0.7, "EO_APG": 0.25, "ALV_AC": 1.1 }, "note": "[2026-06-06 verified] headline employer rate. Cash floor AHV/IV/EO 5.3 + ALV 1.1 + family 1-3 + accident 0.17-3, plus age-banded BVG/LPP second-pillar pension (employer >=50% of 7/10/15/18% credits). Range 11-22% reasonable; headline AHV+ALV = 6.4%.", "source_url": "https://taxsummaries.pwc.com/switzerland/individual/other-taxes", "source_type": "government", "confidence": "high" }, "employer_pension_rate_pct": { "value": "3.5 - 9.0", "unit": "% of coordinated salary", "note": "Minimum employer share (at least 50%) of the age-banded BVG savings credits of 7/10/15/18%. Applied to the coordinated salary (annual salary capped at 90,720 minus the 26,460 coordination deduction), mandatory from the 22,680 entry threshold. QUOTE: \"The BVG key figures for 2026 are unchanged compared to 2025: entry threshold CHF 22,680, coordination deduction CHF 26,460\" (maximum insurable salary CHF 90,720).", "source_url": "https://www.bsv.admin.ch/bsv/en/home/social-insurance/bvg/basics/bvg-key-figures.html", "source_type": "government", "confidence": "high", "effective_from": "2025-01-01" }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "note": "Health insurance is mandatory for all residents but arranged and paid individually. No direct employer contribution or payroll levy.", "source_url": "https://www.bag.admin.ch/bag/en/home/versicherungen/krankenversicherung/krankenversicherung-versicherte-mit-wohnsitz-in-der-schweiz.html", "source_type": "government", "confidence": "high" }, "employer_other_levies": [ { "name": "Family Allowances (FAK/CAF)", "value": "0.7 - 3.4", "unit": "% of gross wage", "source_url": "https://www.bsv.admin.ch/bsv/de/home/sozialversicherungen/famz/grundlagen-und-gesetze/ansaetze.html", "source_type": "government", "confidence": "medium", "note": "Varies by canton; not included in the headline total floor of 6.4%. Rates are set by cantonal family compensation funds and paid fully by the employer with no ceiling; Zurich, Bern and Baselland reduced their rates for 2026." }, { "name": "Occupational Accident Insurance (BU)", "value": "0.3 - 3.5", "unit": "% of gross wage", "source_url": "https://www.suva.ch/en/insurance/premiums/premium-calculation-and-premium-rates", "source_type": "institutional", "confidence": "medium", "note": "Varies by industry; not included in the headline total. Occupational accident premium is paid entirely by the employer, set by SUVA or private insurers, on salary capped at 148,200 a year. Non-occupational accident insurance (NBU) is employee-paid." } ], "contribution_ceiling_annual_chf": { "value": 148200, "unit": "CHF", "note": "Applies to unemployment insurance (ALV) and accident insurance (UVG) in 2026. No ALV contribution is due on salary above the ceiling: the former 0.5% solidarity levy was abolished from 1 January 2023. AHV/IV/EO and family allowances are uncapped; BVG has its own insured-salary limit of 90,720.", "source_url": "https://www.ahv-iv.ch/p/2.02.e", "source_type": "government", "confidence": "high", "effective_from": "2025-01-01" }, "coordinated_salary_band_chf": { "lower_bound": 22050, "upper_bound": 88200, "note": "2026 BVG figures, unchanged from 2025. Coordinated salary = annual salary (capped at 90,720) minus the 26,460 coordination deduction; BVG is mandatory from the 22,680 entry threshold. Replaces the outdated 22,050 to 88,200 band (2023-2024 values).", "source_url": "https://www.bsv.admin.ch/bsv/en/home/social-insurance/bvg/basics/bvg-key-figures.html", "source_type": "government", "confidence": "high", "unit": "CHF", "effective_from": "2025-01-01" }, "total_employer_burden_pct": { "value": "11 - 22", "unit": "% of gross wage (estimated range)", "note": "Fixed statutory floor: 5.3 AHV/IV/EO + 1.1 ALV = 6.4 on gross, plus cantonal family allowances (0.7 to 3.4), industry-rated accident insurance and the age-banded BVG employer share (3.5 to 9 of coordinated salary). The main dataset worked example models about 11.4% all-in for a young Zurich employee, consistent with the low end of this range. Range retained because age, canton and industry drive the remainder.", "source_url": "https://taxsummaries.pwc.com/switzerland/individual/other-taxes", "source_type": "big4", "confidence": "medium", "effective_from": "2026-01-01" } } }, { "record_id": "employer-burden-at", "jurisdiction": "AT", "jurisdiction_name": "Austria", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://www.oegk.at/cdscontent/?contentid=10007.907157", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Employer social insurance corrected from 21.03% to 20.98% for 2026: PV 12.55 + KV 3.78 + AV 2.95 + UV 1.10 + WBF 0.50 + IE 0.10 = 20.98 (the old figure used AV 3.00, but unemployment insurance is 2.95% each side, matching the employee 18.07% in the main dataset). Contribution ceiling raised to the 2026 Hoechstbeitragsgrundlage of EUR 6,930 per month, EUR 83,160 per year for current pay, plus a separate EUR 13,860 annual cap for special payments; the old EUR 78,480 was the 2025 value. DB corrected from 3.9% to 3.7% (standard rate since 2025). SOURCE: https://www.oegk.at/cdscontent/?contentid=10007.907157 and https://www.wko.at/lohnverrechnung/aktuelle-werte-lohnverrechnung || Total employer burden approx 29.6% of gross: 20.98 social insurance + 3.7 DB + 0.36 DZ (Vienna, range 0.31 to 0.40 by state) + 3.0 Kommunalsteuer + 1.53 BV severance fund = 29.57, which the main dataset worked example rounds to approx 30%. DB, DZ, Kommunalsteuer and BV are levied on the full payroll with no ceiling. The Vienna Dienstgeberabgabe of EUR 2 per employee per week and the Kammerumlage are additional fixed or state-variable costs outside the headline total.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 20.98, "unit": "% of gross wage", "source_url": "https://www.oegk.at/cdscontent/?contentid=10007.907157", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] 2026 employer social insurance (ASVG): pension PV 12.55 + health KV 3.78 + unemployment AV 2.95 + accident UV 1.10 + housing WBF 0.50 + insolvency IE 0.10 = 20.98. Capped at the Hoechstbeitragsgrundlage of EUR 6,930 per month. The prior 21.03% wrongly used AV 3.00; unemployment insurance is 2.95% for each side, consistent with the employee 18.07% in the main dataset." }, "employer_pension_rate_pct": { "value": 12.55, "unit": "% of gross wage", "source_url": "https://www.gesundheitskasse.at/cds/content/load?contentid=10008.789123&version=1.0", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "employer_healthcare_rate_pct": { "value": 3.78, "unit": "% of gross wage", "source_url": "https://www.gesundheitskasse.at/cds/content/load?contentid=10008.789123&version=1.0", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" }, "employer_other_levies": [ { "levy_name": "Family Burdens Equalisation Fund contribution (DB)", "value": 3.7, "unit": "% of gross payroll sum", "source_url": "https://www.wko.at/lohnverrechnung/dienstgeberbeitrag-familienlastenausgleichsfonds", "note": "[2026-07-02 verified] 3.7% is the standard rate since 2025 and applies for 2026, no ceiling. QUOTE (WKO): the Dienstgeberbeitrag is 3.7% of the contribution base." }, { "levy_name": "Surcharge on the DB (DZ, chamber of commerce)", "value": 0.36, "unit": "% of gross payroll sum (Vienna; 0.31 to 0.40 by state)", "source_url": "https://www.wko.at/lohnverrechnung/zuschlag-dienstgeberbeitrag", "note": "[2026-07-02 verified] 2026 DZ by state: Upper Austria 0.31, Lower Austria and Vorarlberg 0.33, Styria 0.34, Salzburg 0.35, Vienna 0.36, Carinthia 0.37, Tyrol 0.39, Burgenland 0.40. Varies by federal state, not industry; Vienna value used in the headline total. No ceiling." }, { "levy_name": "Municipal tax (Kommunalsteuer)", "value": 3.0, "unit": "% of gross payroll sum", "source_url": "https://www.wko.at/lohnverrechnung/aktuelle-werte-lohnverrechnung", "note": "[2026-07-02 verified] 3% of the monthly payroll sum, same in all municipalities, no ceiling." }, { "levy_name": "Staff provision fund / severance (Betriebliche Vorsorge, BV)", "value": 1.53, "unit": "% of gross wage", "source_url": "https://www.wko.at/service/arbeitsrecht-sozialrecht/betriebliche-mitarbeitervorsorge.html", "note": "[2026-07-02 verified] 1.53% under the BMSVG (Abfertigung Neu) for employment relationships started from 2003, which is the standard case in 2026. No ceiling; included in the headline total, consistent with the main dataset's approx 30%." } ], "contribution_ceiling_annual": { "value": 83160, "unit": "EUR", "source_url": "https://www.oegk.at/cdscontent/?contentid=10007.907157", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] 2026 Hoechstbeitragsgrundlage: EUR 6,930 per month (EUR 231 per day) for current pay, EUR 83,160 per year, extraordinary increase with revaluation factor 1.073, matching the main dataset. Special payments (13th and 14th salaries) have a separate annual cap of EUR 13,860, EUR 97,020 in total. Applies to social insurance only; DB, DZ, Kommunalsteuer and BV have no ceiling. The prior EUR 78,480 was the 2025 value." }, "total_employer_burden_pct": { "value": 29.57, "unit": "% of gross wage (approximate)", "source_url": "https://www.wko.at/lohnverrechnung/aktuelle-werte-lohnverrechnung", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Composition: 20.98 social insurance + 3.7 DB + 0.36 DZ (Vienna) + 3.0 Kommunalsteuer + 1.53 BV = 29.57, the arithmetic behind the approx 30% in the main dataset worked example. DZ varies from 0.31 to 0.40 by state, so the total ranges roughly 29.5 to 29.6. Social insurance is capped at EUR 6,930 per month; the other levies are uncapped, and fixed charges (Vienna Dienstgeberabgabe EUR 2 per employee per week, Kammerumlage) sit outside the total." } } }, { "record_id": "employer-burden-be", "jurisdiction": "BE", "jurisdiction_name": "Belgium", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/belgium/corporate/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Total employer burden aligned to the main dataset at approx 27% all-in for white-collar employees: basic 25% (19.88 base + 5.12 wage moderation) plus around 2% additional contributions; the prior 27.5% figure came from an older PwC estimate and contradicted the main dataset worked example (EUR 16,200 on EUR 60,000 = 27%). Removed the legacy pre-2018 component breakdown (pension 8.86, healthcare 3.55, unemployment 1.46, family allowances 3.8, wage moderation 5.67 etc.): since the 2018 tax shift the basic employer contribution is a single global rate, those itemised rates are no longer levied separately and their socialsecurity.be rates-2026 source URL could not be verified. SOURCE: https://taxsummaries.pwc.com/belgium/corporate/other-taxes | QUOTE: \"The employers' social security contributions in Belgium amount to 25%... base rate (i.e. 19.88%) and the wage moderation (i.e. 5.12%).\" || Added the high-earner cap from the Programme Law of 18 July 2025, in force 1 July 2025: quarterly base salary above EUR 85,000 (EUR 340,000 per year, Royal Decree of 6 October 2025) is exempt from the basic approx 25% employer contribution, while the approx 2 to 3% additional employer contributions and the employee 13.07% remain uncapped. The threshold is planned to fall to EUR 67,500 per quarter by 2027. Blue-collar workers cost more (contributions on 108% of gross for holiday pay); structural reductions can lower the effective rate for low and medium wages; work-accident insurance is a private premium varying by industry and sits outside the headline total.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 25.0, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/belgium/corporate/other-taxes", "source_type": "institutional", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Basic employer ONSS/RSZ contribution for white-collar employees: 19.88 base rate + 5.12 wage moderation = 25.0. Since 1 July 2025 this basic contribution is not due on quarterly base salary above EUR 85,000 (Programme Law of 18 July 2025). QUOTE: \"The employers' social security contributions in Belgium amount to 25%... base rate (i.e. 19.88%) and the wage moderation (i.e. 5.12%).\"" }, "employer_other_levies": [ { "levy_name": "Additional employer contributions (company closure fund, asbestos fund, sector-specific funds and similar)", "value": 2.0, "unit": "% of gross wage (approximate aggregate)", "source_url": "https://taxsummaries.pwc.com/belgium/corporate/other-taxes", "note": "Aggregate of small additional contributions on top of the basic 25%, bringing the all-in white-collar total to around 27% per the main dataset. Exact mix varies by sector and company size; these contributions are not covered by the EUR 85,000 per quarter cap. Individual 2026 component rates not separately verified, aggregate modelled per PwC and the main dataset." }, { "levy_name": "Work-accident insurance premium", "value": null, "unit": "% of gross wage (private premium, varies)", "source_url": "https://taxsummaries.pwc.com/belgium/corporate/other-taxes", "note": "Mandatory cover placed with a private insurer; the premium depends on sector risk and insurer. Varies by industry; not included in the headline total." } ], "contribution_ceiling_annual": { "value": 340000, "unit": "EUR", "source_url": "https://www.ey.com/en_be/technical/tax/tax-alerts/2025/introduction-of-a-cap-on-employers-social-security-contributions", "source_type": "institutional", "effective_from": "2025-07-01", "confidence": "high", "note": "[2026-07-02 verified] EUR 85,000 per quarter (EUR 340,000 per year) of base salary, set by the Royal Decree of 6 October 2025 under the Programme Law of 18 July 2025, in force since 1 July 2025. The exemption above the threshold applies only to the basic approx 25% employer contribution; the approx 2 to 3% additional employer contributions and the employee 13.07% remain uncapped. The government plans to lower the threshold to EUR 67,500 per quarter by 2027." }, "effective_date": "2026-01-01", "total_employer_burden_pct": { "value": 27.0, "unit": "% of gross wage (approximate, white-collar)", "source_url": "https://taxsummaries.pwc.com/belgium/corporate/other-taxes", "source_type": "institutional", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Composition: 25.0 basic contribution (19.88 base + 5.12 wage moderation) + approx 2.0 additional contributions = approx 27.0, matching the main dataset worked example (EUR 16,200 on EUR 60,000). Applies to white-collar employees before structural reductions; blue-collar contributions are levied on 108% of gross, giving roughly 30% or more. The basic 25% component is capped at EUR 85,000 of base salary per quarter since 1 July 2025." } } }, { "record_id": "employer-burden-ar", "jurisdiction": "AR", "jurisdiction_name": "Argentina", "effective_from": "2024-06-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "medium", "source_class": "D", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/argentina/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=medium] Restructured to match the main dataset composition: contribuciones patronales 18% general (20.4% for large services/commerce firms, Decree 814/2001) plus 6% obra social, total 24% to 26.4%. Removed the employer-side contribution ceiling: PwC confirms employer contributions are not capped, the ANSES base imponible maxima (ARS 4,509,567.41 per month from the July 2026 accrual, ANSES Resolution 186/2026) caps employee contributions only. SOURCE: https://taxsummaries.pwc.com/argentina/individual/other-taxes | QUOTE: \"The total employer contribution is 26.4% for companies mainly engaged in the provision of services or trade... and 24% for all other companies.\" || ART work-accident insurance varies by industry (roughly 1% to 8% plus a fixed sum) and is excluded from the headline total. Mandatory life insurance (Decreto 1567/74) is a fixed premium of ARS 424.62 per employee per month from March 2026, updated periodically by the SSN. A labor modernization reform debated in early 2026 proposes cutting the 18%/20.4% patronales to 15%/17.4%; not reflected here because PwC and the main dataset still show 18%/20.4% as of July 2026, re-check next cycle.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 18.0, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/argentina/individual/other-taxes", "source_type": "institutional", "effective_from": "2020-01-01", "confidence": "high", "note": "[2026-07-02 verified] Unified contribuciones patronales (SIPA, INSSJP, Fondo Nacional de Empleo, family allowances, Decree 814/2001) for the general regime, matching the main dataset worked example label. Large services/commerce firms above the MiPyME thresholds pay 20.4% instead. The 6% obra social employer contribution is separate (see employer_healthcare_rate_pct); no ceiling applies to employer contributions." }, "employer_pension_rate_pct": { "value": 10.77, "unit": "% of gross wage", "source_url": "https://www.afip.gob.ar/seguridad-social/contribuciones/conceptos-basicos.asp", "source_type": "government", "effective_from": "2020-01-01", "confidence": "high", "note": "Employer contribution to the Integrated Argentine Pension System (SIPA). Component of total employer social security rate. Subject to contribution ceiling." }, "employer_healthcare_rate_pct": { "value": 6, "unit": "% of gross wage", "source_url": "https://www.afip.gob.ar/seguridad-social/contribuciones/conceptos-basicos.asp", "source_type": "government", "effective_from": "2001-08-01", "confidence": "high", "note": "Contribution for employee health insurance (Obra Social). Separate from main social security block. Not subject to contribution ceiling. Retiree healthcare levy (PAMI) of 1.59% is included within main employer social security rate." }, "employer_other_levies": [ { "levy_name": "Workplace Accident Insurance (ART)", "value": null, "value_variable_range": "1 to 8", "value_estimate": 3, "unit": "% of gross wage plus fixed sum per employee", "source_url": "https://www.argentina.gob.ar/srt", "source_type": "government", "note": "Mandatory Aseguradora de Riesgos del Trabajo cover; premium combines an activity-risk percentage with a fixed monthly amount per employee. Varies by industry; not included in the headline total. Average around 3% used for budgeting only." }, { "levy_name": "Mandatory Life Insurance (Seguro Colectivo de Vida Obligatorio, Decreto 1567/74)", "value": 424.62, "unit": "ARS per employee per month", "source_url": "https://contadoresenred.com/seguro-colectivo-de-vida-obligatorio-importe-a-partir-del-devengado-marzo-2026/", "source_type": "institutional", "note": "Fixed premium of ARS 424.62 per employee per month from the March 2026 accrual (insured sum ARS 2,071,300), updated by the SSN under Resolution SSN 40.629/2017 from the minimum-wage figure of Resolution 9/2025. Fixed amount, not a percentage, so excluded from the headline total. Confidence medium: figure taken from Argentine professional sources reporting the SSN update, official gazette text not retrieved." } ], "contribution_ceiling_annual": { "value": null, "unit": "ARS", "source_url": "https://taxsummaries.pwc.com/argentina/individual/other-taxes", "source_type": "institutional", "effective_from": "2026-07-01", "confidence": "high", "note": "[2026-07-02 verified] No ceiling: employer contributions are not capped in Argentina. The ANSES base imponible maxima, ARS 4,509,567.41 per month from the July 2026 accrual period (Resolution 186/2026), applies to employee contributions only. The previous ARS 24,975,104.04 value here was a stale June 2024 employee-base figure wrongly presented as an employer cap." }, "total_employer_burden_pct": { "value": 24.0, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/argentina/individual/other-taxes", "source_type": "institutional", "effective_from": "2020-01-01", "confidence": "high", "note": "[2026-07-02 verified] Composition: 18.0 contribuciones patronales + 6.0 obra social = 24.0, matching the main dataset worked example (270,000 + 90,000 on ARS 1,500,000). Large services/commerce firms pay 20.4 + 6.0 = 26.4. ART work-accident insurance (varies by industry) and the fixed life-insurance premium are excluded from the headline total; employer contributions have no wage ceiling." }, "higher_rate_employers": { "rate_pct": 20.4, "applicable_sectors": [ "Services", "Commerce" ], "criteria": "Annual revenue exceeds PyME (medium-sized enterprise) threshold", "source_url": "https://www.afip.gob.ar/seguridad-social/contribuciones/conceptos-basicos.asp", "source_type": "government", "note": "Higher social security contribution rate for certain size/sector combinations." } } }, { "record_id": "employer-burden-co", "jurisdiction": "CO", "jurisdiction_name": "Colombia", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://dapre.presidencia.gov.co/normativa/normativa/DECRETO%20No.%200159%20DEL%2019%20DE%20FEBRERO%20DE%202026.pdf", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] 2026 SMMLV corrected to COP 1,750,905 (a 23% increase over the 2025 figure of 1,423,500, set by Decretos 1469 and 1470 of 29 Dec 2025 and ratified transitorily by Decreto 0159 de 2026 while Consejo de Estado litigation continues), so the 25 SMMLV IBC cap is COP 525,271,500 a year; the stored 1,450,000 and 435,000,000 were wrong. Employer shares confirmed: pension 12%, health 8.5%, ARL 0.522 to 6.96% by risk class, CCF 4%, SENA 2%, ICBF 3%; under article 114-1 corporate income-tax payers are exonerated from the 8.5% health share, SENA and ICBF for workers earning under 10 SMMLV. Headline total set to 16.522% (12 pension + 0.522 ARL class I + 4 CCF) to match the main dataset worked example of an exonerated employer; a non-exonerated employer at class V risk pays up to 36.46%, and the prior stated minimum of 25.022% wrongly included the health share that exonerated employers do not pay.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 20.5, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/colombia/individual/other-taxes", "source_type": "big4", "effective_from": "2007-07-01", "note": "Statutory core shares: pension 12% plus health 8.5% of the IBC. QUOTE: \"75% (approximately 20.5% of the monthly salary) must be borne by the employer\". Under article 114-1 a corporate employer is exonerated from the 8.5% health share (plus SENA and ICBF) for workers under 10 SMMLV, so the effective core for most such workers is 12%, as in the worked example.", "confidence": "high" }, "employer_pension_rate_pct": { "value": 12.0, "unit": "% of gross wage", "source_url": "https://www.mintrabajo.gov.co/web/guest/sistema-general-de-pensiones", "source_type": "government", "effective_from": "2003-01-29", "note": "Employer pays 75% of total 16% pension contribution, amounting to 12% of IBC. Established by Law 797 of 2003." }, "employer_healthcare_rate_pct": { "value": 8.5, "unit": "% of gross wage, only for wages of 10+ minimum monthly wages (most employers are exonerated)", "source_url": "https://www.minsalud.gov.co/proteccionsocial/Paginas/normatividad-aportes-seguridad-social.aspx", "source_type": "government", "effective_from": "2007-07-01", "note": "Employer pays 8.5% of total 12.5% healthcare contribution; employee pays 4%. Set by Law 1122 of 2007." }, "employer_occupational_risk_rate_pct": { "value_range": { "min": 0.522, "max": 6.96 }, "unit": "% of gross wage (Class I, office work)", "source_url": "https://www.mintrabajo.gov.co/relaciones-laborales/riesgos-laborales/tabla-de-cotizaciones-minimas-y-maximas", "source_type": "government", "effective_from": "2002-08-07", "note": "Class I office rate, the assumption the worked example uses; rates run from 0.522% (Class I) to 6.960% (Class V) by occupational risk class. Paid 100% by employer. Rate depends on occupational risk class (Class I: 0.522% to Class V: 6.960%). Based on Decree 1607 of 2002.", "value": 0.522 }, "employer_family_compensation_fund_rate_pct": { "value": 4.0, "unit": "% of gross wage", "source_url": "https://www.ugpp.gov.co/parafiscales/que-son-los-aportes-parafiscales", "source_type": "government", "effective_from": "1982-01-22", "note": "Mandatory for all employers. Established by Law 21 of 1982." }, "employer_icbf_rate_pct": { "value": 3.0, "unit": "% of gross wage, only for wages of 10+ minimum monthly wages (most employers are exonerated under art. 114-1)", "source_url": "https://www.ugpp.gov.co/parafiscales/que-son-los-aportes-parafiscales", "source_type": "government", "effective_from": "1982-01-22", "note": "Legal entities exempt for employees earning less than 10 SMMLV." }, "employer_sena_rate_pct": { "value": 2.0, "unit": "% of gross wage, only for wages of 10+ minimum monthly wages (most employers are exonerated under art. 114-1)", "source_url": "https://www.ugpp.gov.co/parafiscales/que-son-los-aportes-parafiscales", "source_type": "government", "effective_from": "1982-01-22", "note": "Legal entities exempt for employees earning less than 10 SMMLV." }, "contribution_ceiling_annual_cop": { "value": 525271500, "unit": "COP", "source_url": "https://dapre.presidencia.gov.co/normativa/normativa/DECRETO%20No.%200159%20DEL%2019%20DE%20FEBRERO%20DE%202026.pdf", "source_type": "government", "effective_from": "2026-01-01", "note": "IBC capped at 25 SMMLV a month (Law 797 of 2003): 25 x 1,750,905 x 12 = 525,271,500 for 2026. Minimum base is 1 SMMLV. Matches the main dataset statement that the base runs from 1 SMMLV (COP 1,750,905) to 25 SMMLV.", "confidence": "high" }, "minimum_wage_monthly_cop": { "value": 1750905, "unit": "COP", "effective_from": "2026-01-01", "note": "2026 SMMLV per Decretos 1469 y 1470 (29 Dec 2025), ratified by transitory Decreto 0159 de 2026 pending litigation. QUOTE: \"se fija transitoriamente el salario minimo en $1.750.905 mensuales\". The separate transport allowance of 249,095 is not part of the contribution base modelled here.", "source_url": "https://dapre.presidencia.gov.co/normativa/normativa/DECRETO%20No.%200159%20DEL%2019%20DE%20FEBRERO%20DE%202026.pdf", "source_type": "government", "confidence": "high" }, "total_employer_burden_pct": { "value": 16.522, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/colombia/individual/other-taxes", "source_type": "big4", "effective_from": "2026-01-01", "confidence": "high", "note": "12 pension + 0.522 ARL class I + 4 CCF = 16.522, the same composition as the main dataset worked example (corporate employer exonerated under article 114-1, worker under 10 SMMLV). ARL varies by risk class up to 6.96% and is included at class I because the worked example includes it. Non-exonerated employers add 8.5 health + 2 SENA + 3 ICBF, reaching 36.46% at class V risk." }, "total_employer_burden_pct_minimum": { "value": 16.522, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/colombia/individual/other-taxes", "effective_from": "2026-01-01", "note": "Exonerated corporate employer at class I risk: 12 pension + 0.522 ARL + 4 CCF = 16.522. The prior 25.022 wrongly included the 8.5% health share that article 114-1 exonerated employers do not pay for workers under 10 SMMLV.", "source_type": "big4", "confidence": "high" }, "total_employer_burden_pct_maximum": { "value": 36.46, "unit": "% of gross wage", "source_url": null, "effective_from": "2026-01-01", "note": "Maximum burden for non-exempt employer at highest occupational risk (6.96%). Includes pension (12%) + healthcare (8.5%) + occupational risk (6.96%) + CCF (4%) + ICBF (3%) + SENA (2%)." } } }, { "record_id": "employer-burden-hk", "jurisdiction": "HK", "jurisdiction_name": "Hong Kong", "effective_from": "2014-06-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/hong-kong-sar/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | confirmed | confidence=high] MPF employer 5% of relevant income, capped at HKD 1,500/month at the HKD 30,000/month income ceiling (HKD 360,000/year). Matches the main dataset worked example exactly: employer MPF of HKD 18,000 on HKD 600,000 gross. SOURCE: https://taxsummaries.pwc.com/hong-kong-sar/individual/other-taxes | QUOTE: \"the employer must make a monthly contribution matching this amount. The maximum level of income for contribution purposes is HKD 30,000 per month... maximum mandatory contribution... HKD 1,500 per month.\" || Hong Kong's employer burden is the Mandatory Provident Fund (MPF) alone: 5% of relevant income. There is no payroll-based social security, healthcare levy or unemployment insurance; these are funded from general government revenue. Employers must also hold Employees' Compensation Insurance, a variable private-market premium, not a payroll tax. || The headline total keeps the statutory 5% rate; because of the HKD 1,500/month cap the effective rate falls below 5% once pay exceeds HKD 360,000/year. Employer MPF is due even where the employee contributes nothing (monthly relevant income below HKD 7,100).", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/hong-kong-sar/individual/other-taxes", "source_type": "government", "effective_from": null, "confidence": "high", "note": "[2026-07-02 verified] Hong Kong has no general social security payroll tax; social programmes are funded from general government revenue. The only mandatory employer retirement contribution is MPF, recorded under employer_pension_rate_pct. This zero covers non-MPF social insurance only." }, "employer_pension_rate_pct": { "value": 5, "unit": "% of gross wage", "source_url": "https://www.mpfa.org.hk/en/mpf-system/making-contributions", "source_type": "government", "effective_from": "2014-06-01", "confidence": "high", "note": "This is for the Mandatory Provident Fund (MPF). The rate is 5% of the employee's 'relevant income', subject to minimum and maximum income levels." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.gov.hk/en/residents/health/hosp/index.htm", "source_type": "government", "effective_from": null, "confidence": "high", "note": "There is no mandatory employer healthcare levy or contribution in Hong Kong. Public healthcare is funded from general government revenue." }, "employer_other_levies": [ { "name": "Employees' Compensation Insurance", "rate_pct": { "value": null, "unit": "% of gross wage", "source_url": "https://www.labour.gov.hk/eng/public/content2_8.htm", "source_type": "government", "effective_from": null, "confidence": "high", "note": "This is a mandatory insurance policy, not a government levy or tax. The premium rate is not fixed; it is determined by private insurers and varies significantly based on industry, job risk, and company claims history. It is a mandatory cost but cannot be expressed as a standard percentage of payroll." } } ], "contribution_ceiling_annual": { "value": 360000, "unit": "HKD", "source_url": "https://www.mpfa.org.hk/en/mpf-system/making-contributions", "source_type": "government", "effective_from": "2014-06-01", "confidence": "high", "note": "This applies to the Mandatory Provident Fund (MPF). The ceiling is based on a maximum monthly relevant income of HKD 30,000 (30,000 * 12 = 360,000). The maximum monthly employer contribution is capped at HKD 1,500." }, "contribution_ceiling_monthly": { "value": 30000, "unit": "HKD", "source_url": "https://www.mpfa.org.hk/en/mpf-system/making-contributions", "source_type": "government", "effective_from": "2014-06-01", "confidence": "high", "note": "Maximum monthly relevant income for MPF contribution purposes." }, "total_employer_burden_pct": { "value": 5, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/hong-kong-sar/individual/other-taxes", "source_type": "government", "effective_from": "2014-06-01", "confidence": "high", "note": "[2026-07-02 verified] Composition: 5 MPF = 5, the same scope as the main dataset worked example (employer MPF only). Statutory rate is 5% of relevant income, capped at HKD 1,500/month at the HKD 30,000/month income ceiling, so the effective rate is below 5% above HKD 360,000/year. QUOTE: \"the employer must make a monthly contribution matching this amount... maximum mandatory contribution... HKD 1,500 per month.\"" } } }, { "record_id": "employer-burden-id", "jurisdiction": "ID", "jurisdiction_name": "Indonesia", "effective_from": "2021-02-02", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/indonesia/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Employer burden 10.24% to 11.74% of gross wage: JHT 3.7 + JP 2 + BPJS Kesehatan health 4 + JKM 0.3 + JKK 0.24 to 1.74 by industry risk class. JP pension ceiling updated to Rp 11,086,300/month from March 2026 per BPJS Ketenagakerjaan Circular B/1226/022026 (annual Rp 133,035,600), replacing the projected Rp 11,071,600. SOURCE: https://taxsummaries.pwc.com/indonesia/individual/other-taxes | QUOTE: \"Working accident protection 0.24 to 1.74; Death insurance 0.3; Old age saving 3.7; Healthcare 4; Pension 2 [Borne by employer %].\" || The system is administered by BPJS Ketenagakerjaan (employment security) and BPJS Kesehatan (healthcare). Ceilings: JP at Rp 11,086,300/month (from March 2026, adjusted each March), JKN health at Rp 12,000,000/month; no ceiling for JHT, JKK, JKM. Health contributions are calculated on the provincial or city minimum wage where the actual wage is below it. || JKP job-loss security (0.46%) is funded by central government (0.22%) and recomposition of existing JKK and JKM contributions (0.24%), so it is not an additional employer cash outlay and is excluded from the total.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": "0.54 - 2.04", "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/indonesia/individual/other-taxes", "source_type": "government", "effective_from": "2015-07-01", "confidence": "high", "note": "[2026-07-02 verified] JKK work-accident insurance at 0.24 to 1.74% by industry risk class plus JKM death insurance at 0.3%, both on uncapped wages. The full headline employer burden is recorded under total_employer_burden_pct. QUOTE: \"Working accident protection 0.24 to 1.74; Death insurance 0.3 [Borne by employer %].\"" }, "employer_pension_rate_pct": { "value": 5.7, "unit": "% of gross wage", "source_url": "https://peraturan.bpk.go.id/Details/10393/pp-no-45-tahun-2015", "source_type": "government", "effective_from": "2015-07-01", "confidence": "high", "note": "Comprises Old-Age Security (Jaminan Hari Tua - JHT) at 3.70% and Pension Plan (Jaminan Pensiun - JP) at 2.00%. JP contribution is subject to monthly wage ceiling." }, "employer_healthcare_rate_pct": { "value": 4.0, "unit": "% of gross wage", "source_url": "https://peraturan.bpk.go.id/Details/151367/perpres-no-64-tahun-2020", "source_type": "government", "effective_from": "2020-07-01", "confidence": "high", "note": "Contribution to National Health Insurance (Jaminan Kesehatan Nasional - JKN) administered by BPJS Kesehatan. Subject to monthly wage ceiling." }, "employer_other_levies": [ { "name": "Job Loss Security (Jaminan Kehilangan Pekerjaan - JKP)", "value": 0.46, "unit": "% of gross wage", "source_url": "https://peraturan.bpk.go.id/Details/175965/pp-no-37-tahun-2021", "source_type": "government", "effective_from": "2021-02-02", "confidence": "high", "note": "JKP contribution of 0.46% does not represent additional cash levy on employer. Funded by central government (0.22%) and recomposition of existing JKK and JKM contributions (0.24%)." } ], "contribution_ceiling_annual": { "value": 133035600, "unit": "IDR", "source_url": "https://taxsummaries.pwc.com/indonesia/individual/other-taxes", "source_type": "government", "effective_from": "2026-03-01", "confidence": "high", "note": "[2026-07-02 verified, aligned to main dataset] Annual ceiling for the JP pension component only: monthly wage cap of Rp 11,086,300 from March 2026 per BPJS Ketenagakerjaan Circular B/1226/022026, times 12. The ceiling is adjusted each March; the previous cap was Rp 10,547,400 from March 2025. Healthcare (JKN) has its own ceiling of Rp 144,000,000/year (Rp 12,000,000/month); JHT, JKK and JKM have no ceiling." }, "total_employer_burden_pct": { "value": "10.24 - 11.74", "unit": "% of gross wage", "confidence": "high", "note": "[2026-07-02 verified] Composition: 3.7 JHT + 2 JP + 4 health + 0.3 JKM + 0.24 to 1.74 JKK = 10.24 to 11.74, the same composition as the main dataset worked example, which uses the lowest 0.24% JKK tier. JKK varies by industry risk class, hence the range. JP is capped at Rp 11,086,300/month and health at Rp 12,000,000/month, so effective rates fall below the headline above those wages.", "source_url": "https://taxsummaries.pwc.com/indonesia/individual/other-taxes", "source_type": "government", "effective_from": "2021-02-02" } } }, { "record_id": "employer-burden-il", "jurisdiction": "IL", "jurisdiction_name": "Israel", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch-medium", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/israel/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Severance provision corrected from 6.0% to 8.33% and the headline total from 20.1% to 22.43%, aligning with the main dataset worked example: employer NI 7.6 (full tier) + pension 6.5 + severance 8.33 = 22.43. NI annual ceiling updated to ILS 622,920 (monthly ILS 51,910 for 2026 per BTL), replacing ILS 588,360. SOURCE: https://taxsummaries.pwc.com/israel/individual/other-taxes and BTL | QUOTE (main dataset): \"Employers add National Insurance (4.51% reduced / 7.6% full per BTL as of 1 Jan 2026 ...) plus mandatory pension (6.5%) and severance (8.33%).\" || Employer national insurance is tiered: 4.51% on monthly pay up to ILS 7,703 (60% of the average wage) and 7.6% from there up to the ILS 51,910 ceiling, so the effective burden at typical salaries sits below the headline (about 21.2% at ILS 20,000/month). Health insurance is employee-only; no separate employer health levy. Pension and severance are typically calculated up to the national average wage unless a higher base is agreed. || Rates apply to Israeli resident employees; foreign workers face different NI rates. Education Fund (Keren Hishtalmut) at 7.5% is common under collective agreements but is not statutory for all employees and stays out of the mandatory total.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 7.6, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/israel/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Headline full-tier employer national insurance rate: 4.51% on the first ILS 7,703/month and 7.6% from there up to the ILS 51,910/month ceiling (2026 per BTL; the reduced tier was raised from 3.55% during 2025). Health insurance tax is employee-only, so employer NI carries no separate health component. QUOTE (main dataset): \"Employer National Insurance (4.51% to ILS 7,703, then 7.6%).\"" }, "employer_pension_rate_pct": { "value": 6.5, "unit": "% of gross wage", "source_url": "https://www.kolzchut.org.il/en/Mandatory_Pension_Insurance", "source_type": "institutional", "effective_from": "2017-01-01", "confidence": "high", "note": "[2026-07-02 verified] Mandatory employer contribution to the employee pension fund under the Extension Order for Mandatory Pension; matches the main dataset worked example (ILS 1,300 on ILS 20,000). Calculated on salary up to the national average wage unless a higher base is agreed; the 2026 BTL reduced-tier threshold of ILS 7,703/month (60% of the average wage) implies an average wage of about ILS 12,838/month." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.btl.gov.il/English%20Homepage/Insurance/Insurance%20for%20Employers/Pages/InsurContrRatesSalEmpl.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "No separate employer healthcare levy. National health insurance contributions collected by National Insurance Institute and bundled into main employer social security rate." }, "employer_other_levies": [ { "name": "Severance Pay (Pitzuim) Component", "value": 8.33, "unit": "% of gross wage", "source_url": "https://www.kolzchut.org.il/en/Mandatory_Pension_Insurance", "source_type": "institutional", "effective_from": "2017-01-01", "confidence": "high", "note": "[2026-07-02 corrected from 6.0] Employer severance provision funding the statutory liability of one month's pay per year of service (8.33%); the main dataset worked example uses 8.33% (ILS 1,666 on ILS 20,000). Full deposit at 8.33% typically operates under a Section 14 arrangement in place of the end-of-service lump sum. Contribution base is normally the same as the pension component." } ], "contribution_ceiling_annual": { "value": 622920, "unit": "ILS", "source_url": "https://www.btl.gov.il/English%20Homepage/Insurance/Insurance%20for%20Employers/Pages/InsurContrRatesSalEmpl.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 corrected from 588,360, aligned to main dataset] Annual national insurance ceiling based on the maximum monthly income of ILS 51,910 for 2026 per BTL. The reduced-tier threshold is ILS 7,703/month (60% of the average wage). Does not apply to pension and severance, which are typically capped at the national average wage." }, "total_employer_burden_pct": { "value": 22.43, "unit": "% of gross wage", "note": "[2026-07-02 corrected from 20.1] Composition: 7.6 national insurance (full tier) + 6.5 pension + 8.33 severance = 22.43, the same composition as the main dataset worked example. Employer NI is only 4.51% below ILS 7,703/month and pension and severance are typically capped at the average wage, so the effective burden at typical salaries is lower (about 21.2% at ILS 20,000/month). The prior 20.1% used a 6.0% severance rate that understated the statutory 8.33% provision.", "source_url": "https://taxsummaries.pwc.com/israel/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high" } } }, { "record_id": "employer-burden-ke", "jurisdiction": "KE", "jurisdiction_name": "Kenya", "effective_from": "2026-02-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "medium", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://assets.kpmg.com/content/dam/kpmgsites/ke/pdf/thought_leaderships/tax/2026/Phase-4-of-NSSF-Contribution-Rates-effective-February-2026.pdf.coredownload.inline.pdf", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Statutory employer rate confirmed at 7.5 percent: NSSF 6 percent plus Affordable Housing Levy 1.5 percent, with SHIF 2.75 percent employee-only. NSSF Phase 4 took effect 1 February 2026 (NSSF Act 2013, Third Schedule): upper earnings limit KES 108,000 per month, so the maximum NSSF contribution is KES 6,480 per month each side; the previously stored projected UEL of KES 36,000 (annual 432,000) was wrong and is replaced with the gazetted 108,000 (annual 1,296,000). SOURCE: https://assets.kpmg.com/content/dam/kpmgsites/ke/pdf/thought_leaderships/tax/2026/Phase-4-of-NSSF-Contribution-Rates-effective-February-2026.pdf.coredownload.inline.pdf | QUOTE: \"lower earnings limit KES 9,000 (Tier I max 540/side), upper earnings limit KES 108,000/month (Tier II max 5,940/side)\" || AHL 1.5 percent is uncapped and matched by the employee under the Affordable Housing Act 2024. The flat NITA training levy of KES 50 per employee per month remains payable and is now collected by KRA with the unified monthly payroll (P10) return; it is excluded from the headline total as it is not salary-based.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 6.0, "unit": "% of gross wage", "source_url": "https://assets.kpmg.com/content/dam/kpmgsites/ke/pdf/thought_leaderships/tax/2026/Phase-4-of-NSSF-Contribution-Rates-effective-February-2026.pdf.coredownload.inline.pdf", "source_type": "provider", "effective_from": "2026-02-01", "confidence": "high", "notes": "NSSF contribution split into Tier I (up to LEL) and Tier II (LEL to UEL). Maximum annual contribution capped at UEL.", "note": "NSSF employer contribution, Tier I plus Tier II, matched by the employee. Capped at KES 6,480 per month at the KES 108,000 upper earnings limit under Phase 4 of the NSSF Act 2013 from 1 February 2026 (Tier I max 540 on the first 9,000 plus Tier II max 5,940). QUOTE: \"upper earnings limit KES 108,000/month (Tier II max 5,940/side)\"." }, "employer_pension_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://kra.go.ke/en/individual/filing-and-paying/nssf-rates", "source_type": "government", "effective_from": "2024-02-01", "confidence": "high", "notes": "No separate mandatory employer pension contributions. The NSSF is the mandatory social security scheme." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "http://kenyalaw.org/kl/fileadmin/pdfdownloads/Acts/2023/TheSocialHealthInsuranceActNo.16of2023.pdf", "source_type": "government", "effective_from": "2024-03-01", "confidence": "high", "notes": "Social Health Insurance Act (2023): 2.75% contribution is employee-only. Employer obligation limited to withholding and remitting employee contributions." }, "employer_other_levies": [ { "levy_name": "Affordable Housing Levy (AHL)", "value": 1.5, "unit": "% of gross monthly salary", "source_url": "https://kra.go.ke/en/individual/filing-and-paying/affordable-housing-levy-ahl", "note": "Uncapped employer levy matching the employee 1.5 percent under the Affordable Housing Act 2024. Included in the headline total." }, { "levy_name": "National Industrial Training Levy (NITA)", "value": 50, "unit": "KES per month per employee", "source_url": "https://www.nita.go.ke/media-centre/downloads/industrial-training-levy.html", "note": "Flat employer levy of KES 50 per employee per month, including casual employees. Following the Industrial Training (Amendment) Act it is collected by the KRA with the unified monthly payroll (P10) return. Not salary-based, so excluded from the headline total." } ], "contribution_ceiling_annual": { "value": 1296000, "unit": "KES/year", "source_url": "https://assets.kpmg.com/content/dam/kpmgsites/ke/pdf/thought_leaderships/tax/2026/Phase-4-of-NSSF-Contribution-Rates-effective-February-2026.pdf.coredownload.inline.pdf", "source_type": "provider", "effective_from": "2026-02-01", "confidence": "high", "notes": "Projected annual UEL for NSSF Tier I and II contributions for Feb 2026 - Jan 2027 (monthly UEL KES 36,000). Based on phased implementation schedule of NSSF Act 2013. Subject to official gazettement. Previous year (Feb 2025 - Jan 2026) monthly UEL was KES 29,000.", "note": "NSSF upper earnings limit of KES 108,000 per month (Phase 4, from 1 February 2026) annualised: 108,000 x 12 = 1,296,000, giving a maximum NSSF contribution of KES 6,480 per month each for employer and employee. AHL (employer and employee) and SHIF (employee-only) have no wage cap. Replaces the stale projected UEL of KES 36,000 per month (432,000 per year)." }, "total_employer_burden_pct": { "value": 7.5, "unit": "% of gross wage", "confidence": "high", "notes": "Comprises 6% NSSF (capped at UEL) plus 1.5% Affordable Housing Levy (uncapped). Excludes flat NITA levy of KES 50/month/employee as it is not salary-based.", "note": "Composition: 6.0 NSSF + 1.5 AHL = 7.5, matching the main dataset headline and worked example (7,500 employer cost on 100,000 gross). NSSF is capped at KES 6,480 per month at the 108,000 UEL from February 2026 while AHL is uncapped, so the effective rate falls below 7.5 above the cap. SHIF 2.75 percent is employee-only and the flat NITA levy is excluded as it is not salary-based.", "source_url": "https://taxsummaries.pwc.com/kenya/individual/other-taxes", "source_type": "government", "effective_from": "2026-02-01" } } }, { "record_id": "employer-burden-my", "jurisdiction": "MY", "jurisdiction_name": "Malaysia", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/malaysia/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Employer burden realigned to the main dataset worked example: EPF 13 + SOCSO 1.75 + EIS 0.2 + HRDF 1 = 15.95% at a monthly wage of RM5,000 or below. Employer EPF falls to 12% for monthly wages above RM5,000, giving 14.95%. SOURCE: https://taxsummaries.pwc.com/malaysia/individual/other-taxes | QUOTE: \"Income > MYR 5,000 Employer 12.0%... Income <= MYR 5,000 Employer 13.0%.\" || SOCSO and EIS apply only to the first RM6,000 of monthly wages (RM72,000 per year), so their effective percentage drifts down at higher pay. EPF and the HRDF levy have no wage ceiling. The HRDF 1% levy is mandatory for manufacturing, services, mining and quarrying employers with 10 or more Malaysian employees (optional 0.5% for 5 to 9 employees). || Rates apply to Malaysian citizens and permanent residents under 60. Non-citizen employees carry a mandatory 2% employer EPF contribution (no wage limit) since Q4 2025. The earlier stored total of 13.0 to 13.45 understated the burden by using the employer SOCSO share of roughly 1.25% and omitting HRDF; the main dataset fixes SOCSO employer at 1.75% and includes HRDF.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 1.75, "unit": "% of monthly wages up to MYR 6,000 (SOCSO employer share)", "source_url": "https://taxsummaries.pwc.com/malaysia/individual/other-taxes", "source_type": "institutional", "effective_from": "2024-10-01", "confidence": "high", "note": "[2026-07-02 verified] Employer SOCSO (PERKESO) share is 1.75% of monthly wages, capped at the first RM6,000 per month, matching the main dataset worked example. The previous value of 12.0 in this field duplicated the EPF pension rate and carried a wrong cap label, since EPF has no wage ceiling. QUOTE from main dataset: \"Employers carry EPF 12-13% ... SOCSO 1.75%, EIS 0.2% and a 1% HRDF training levy.\"" }, "employer_pension_rate_pct": { "value": "12.0-13.0", "unit": "% of gross wage (no ceiling)", "source_url": "https://www.kwsp.gov.my/member/contribution/contribution-rate", "source_type": "government", "effective_from": "2012-01-01", "confidence": "high", "note": "13% for monthly wages ≤ MYR 5,000; 12% for monthly wages > MYR 5,000. Applies to Malaysian citizens and permanent residents." }, "employer_healthcare_levy_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.moh.gov.my/", "source_type": "government", "effective_from": null, "confidence": "high", "note": "No employer healthcare levy. Public healthcare funded through general taxation." }, "employer_hrd_levy_pct": { "value": 1.0, "unit": "% of gross wage (no ceiling)", "source_url": "https://hrdcorp.gov.my/hrd-levy/", "source_type": "government", "effective_from": "2021-03-01", "confidence": "high", "note": "Human Resources Development Levy. Mandatory for manufacturing, services, mining & quarrying employers with 10+ Malaysian employees. Optional for employers with 5-9 employees at 0.5% rate." }, "contribution_ceiling_annual_myr": { "value": 72000, "unit": "MYR", "source_url": "https://www.perkeso.gov.my/en/rate-of-contribution.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Monthly wage ceiling of MYR 6,000 (MYR 72,000 annually) applies to SOCSO and EIS contributions only. EPF and HRD Levy have no wage ceiling." }, "total_employer_burden_pct": { "value": 15.95, "unit": "% of gross wage (monthly wage RM5,000 or below)", "source_url": "https://taxsummaries.pwc.com/malaysia/individual/other-taxes", "source_type": "institutional", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Composition per the main dataset worked example: EPF 13 + SOCSO 1.75 + EIS 0.2 + HRDF 1 = 15.95. Employer EPF is 12% for monthly wages above RM5,000, giving 14.95%. SOCSO and EIS are capped on the first RM6,000 of monthly wages, so the effective total falls at higher salaries; EPF and HRDF have no ceiling. QUOTE: \"Income > MYR 5,000 Employer 12.0%... Income <= MYR 5,000 Employer 13.0%.\"" }, "employer_other_levies": [ { "levy_name": "Employment Insurance System (EIS), employer share", "value": 0.2, "unit": "% of monthly wages up to MYR 6,000", "source_url": "https://taxsummaries.pwc.com/malaysia/individual/other-taxes", "note": "Employer share of the PERKESO unemployment insurance scheme, capped at the first RM6,000 of monthly wages. Included in the headline total because the main dataset worked example includes it." } ] } }, { "record_id": "employer-burden-ng", "jurisdiction": "NG", "jurisdiction_name": "Nigeria", "effective_from": "2022-05-19", "effective_to": null, "last_checked": "2026-07-02", "confidence": "medium", "source_class": "D", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/nigeria/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline employer burden realigned to the main dataset worked example: Pension 10 + NSITF 1 + ITF 1 = 12% of gross. The prior 11% excluded ITF, but the main dataset confirms ITF is a 1% payroll levy (1% of annual payroll, employers with 5 or more employees or turnover of NGN 50 million and above) and includes it in the worked example. Neither NSITF nor ITF was absorbed into the profits-based 4% Development Levy under the Nigeria Tax Act 2025. SOURCE: https://taxsummaries.pwc.com/nigeria/individual/other-taxes | QUOTE: \"the minimum contribution is 18% ... (10% by the employer and 8% by the employee).\" || Bases differ: pension 10% is on monthly emoluments (basic + housing + transport), NSITF 1% on total monthly payroll, ITF 1% on annual payroll. NHIA health insurance (employer 10% of basic salary, employee 5%, employers with 5 or more staff) is a real cost but is excluded from the headline total because it is levied on basic salary only and the main dataset worked example excludes it. NHF 2.5% is employee-borne and voluntary for the private sector. No statutory annual ceiling on earnings for mandatory contributions.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 10.0, "unit": "% of monthly emoluments (basic + housing + transport)", "source_url": "https://taxsummaries.pwc.com/nigeria/individual/other-taxes", "source_type": "institutional", "effective_from": "2014-07-01", "confidence": "high", "note": "[2026-07-02 verified] Headline rate is the 10% employer minimum under the Contributory Pension Scheme (Pension Reform Act 2014). NSITF 1% and ITF 1% take the total employer burden to 12% per the main dataset worked example. QUOTE: \"the minimum contribution is 18% ... (10% by the employer and 8% by the employee).\"" }, "employer_pension_rate_pct": { "value": 10, "unit": "% of monthly emoluments", "source_url": "https://www.pencom.gov.ng/frequently-asked-questions-faq/", "source_type": "government", "effective_from": "2014-07-01", "confidence": "high" }, "employer_healthcare_rate_pct": { "value": 10, "unit": "% of basic salary", "source_url": "https://www.nhia.gov.ng/faq/", "source_type": "government", "effective_from": "2022-05-19", "confidence": "high", "note": "[2026-07-02 verified] NHIA formal-sector health insurance: employer 10% of basic salary, employee 5%, mandatory for employers with 5 or more staff under the NHIA Act 2022. Levied on basic salary only, not gross. Excluded from the headline total to match the main dataset worked example scope." }, "employer_other_levies": [ { "levy_name": "NSITF Employees' Compensation contribution", "value": 1, "unit": "% of total monthly payroll", "source_url": "https://taxsummaries.pwc.com/nigeria/individual/other-taxes", "note": "Employer-only levy under the Employee Compensation Act, remitted monthly to NSITF. Included in the headline total because the main dataset worked example includes it. Still in force in 2026; not absorbed into the 4% Development Levy." }, { "levy_name": "Industrial Training Fund (ITF) levy", "value": 1, "unit": "% of annual payroll", "source_url": "https://itf.gov.ng/payment-of-training-contributions/", "note": "Applies to employers with 5 or more employees or annual turnover of NGN 50 million and above, due by 1 April. Included in the headline total because the main dataset worked example includes it. Still in force in 2026; not absorbed into the 4% Development Levy." } ], "contribution_ceiling_annual": { "value": null, "unit": null, "source_url": "https://www.pencom.gov.ng/pension-reform-act-2014/", "source_type": "government", "effective_from": "2014-07-01", "confidence": "high" }, "total_employer_burden_pct": { "value": 12.0, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/nigeria/individual/other-taxes", "source_type": "institutional", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 verified] Composition per the main dataset worked example: Pension 10 + NSITF 1 + ITF 1 = 12. Bases differ: pension on monthly emoluments, NSITF on total monthly payroll, ITF on annual payroll, so the exact percentage of gross varies with pay structure. NHIA employer 10% of basic salary and voluntary NHF are excluded from this headline." } } }, { "record_id": "employer-burden-nz", "jurisdiction": "NZ", "jurisdiction_name": "New Zealand", "effective_from": "2025-04-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch-medium", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/new-zealand/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline total set to 3.5%, the compulsory employer KiwiSaver minimum in force from 1 April 2026, matching the main dataset worked example which includes employer KiwiSaver only. The previous 4.1% bundled the ACC work levy into the headline; that levy is industry rated so it now sits in employer_other_levies and is excluded from the headline. SOURCE: https://taxsummaries.pwc.com/new-zealand/individual/other-taxes | QUOTE: \"The default minimum rate for both member and employer contributions is 3%. This rate is set to increase ... to 3.5% from 1 April 2026, and to 4% from 1 April 2028.\" || KiwiSaver applies only to enrolled members (opt-out scheme) and employer contributions are subject to ESCT on top. The ACC work levy averages 0.69% of liable earnings for 2026/27 (up from 0.63% in 2025/26) and varies by industry classification and claims history, on earnings up to NZD 156,641. || No general employer social security or healthcare tax; both are funded from general government revenue. Employer KiwiSaver rises to 4% from 1 April 2028.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/new-zealand/individual/other-taxes", "source_type": "institutional", "effective_from": null, "note": "[2026-07-02 verified] No general employer social security tax; social security and healthcare are funded from general government revenue. Statutory employer payroll costs are the KiwiSaver 3.5% minimum for enrolled members plus the industry-rated ACC work levy (average 0.69% for 2026/27, not in the headline total).", "confidence": "high" }, "employer_pension_rate_pct": { "value": 3.5, "unit": "% of gross wage (enrolled KiwiSaver members)", "source_url": "https://www.ird.govt.nz/kiwisaver/kiwisaver-for-employers/making-kiwisaver-contributions-for-your-staff", "source_type": "government", "effective_from": "2026-04-01", "note": "[2026-07-02 verified] Compulsory employer KiwiSaver minimum rose from 3% to 3.5% on 1 April 2026 and rises to 4% from 1 April 2028. Applies only to enrolled members (opt-out scheme); employer contributions are subject to ESCT on top. QUOTE: \"The default minimum rate for both member and employer contributions is 3%. This rate is set to increase ... to 3.5% from 1 April 2026, and to 4% from 1 April 2028.\"", "confidence": "high" }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.oecd.org/tax/taxing-wages/taxing-wages-new-zealand.pdf", "source_type": "oecd", "effective_from": null, "note": "New Zealand's public healthcare system is funded from general government revenue, not from employer healthcare levy." }, "employer_other_levies": [ { "levy_name": "ACC Work Levy", "value": 0.69, "unit": "% of liable earnings up to NZD 156,641 (average rate)", "source_url": "https://www.mbie.govt.nz/business-and-employment/employment-and-skills/employment-legislation-reviews/setting-the-average-acc-levy-rates-for-2025-26-2026-27-and-2027-28", "note": "Average work levy of NZD 0.69 per NZD 100 of liable earnings for the 2026/27 levy year (1 April 2026 to 31 March 2027), up from 0.63 in 2024/25 and 0.66 in 2025/26. Varies by industry classification and claims history; not included in the headline total." } ], "contribution_ceiling_annual": { "value": 156641, "unit": "NZD", "source_url": "https://www.acc.co.nz/for-business/received-an-invoice/calculate-your-levies", "source_type": "government", "effective_from": "2026-04-01", "note": "[2026-07-02 verified] Maximum liable earnings for the ACC work levy for the 2026/27 levy year (up from NZD 152,790 in 2025/26); the same cap applies to the employee earners' levy per the main dataset. KiwiSaver contributions have no earnings ceiling.", "confidence": "high" }, "total_employer_burden_pct": { "value": 3.5, "unit": "% of gross wage", "note": "[2026-07-02 verified] Composition per the main dataset worked example: employer KiwiSaver 3.5 = 3.5 (from 1 April 2026; 4% from 1 April 2028). KiwiSaver applies only to enrolled members and ESCT is payable on top. The industry-rated ACC work levy (average 0.69% for 2026/27, capped at NZD 156,641 liable earnings) varies by industry and is not included in the headline total.", "source_url": "https://taxsummaries.pwc.com/new-zealand/individual/other-taxes", "source_type": "institutional", "effective_from": "2026-04-01", "confidence": "high" } } }, { "record_id": "employer-burden-ph", "jurisdiction": "PH", "jurisdiction_name": "Philippines", "effective_from": "2025-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://www.sss.gov.ph/sss-contribution-table/", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Headline employer burden 14.5% confirmed: SSS 10 + PhilHealth 2.5 + Pag-IBIG 2 = 14.5. All three are capped (SSS MSC max PHP 35,000/month, PhilHealth base PHP 10,000 to 100,000/month, Pag-IBIG base capped at PHP 10,000/month, max PHP 200), so the effective rate falls as salary rises: about 9.96% (PHP 4,980) at the main dataset worked example of PHP 50,000/month. The 2026 SSS schedule is unchanged from 2025 (15% total, employer 10%, MSC ceiling PHP 35,000, the final step under RA 11199). SOURCE: https://www.sss.gov.ph/sss-contribution-table/ | QUOTE: maximum MSC of PHP 35,000, PHP 1,750 employee share and PHP 3,500 employer share. Contribution_ceiling_annual now populated with the annualised SSS MSC ceiling (PHP 420,000); PhilHealth and Pag-IBIG ceilings listed in its note. Employers also pay the fixed Employees' Compensation premium (PHP 10 or 30/month), a fixed amount excluded from the percentage total but included in the worked example's employer cost.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 10, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/philippines/individual/other-taxes", "source_type": "government", "effective_from": "2025-01-01", "confidence": "high", "note": "[2026-06-06 verified] headline employer rate. SSS employer 10% (15% total rate, 2025, on MSC up to PHP 35,000) + PhilHealth employer 2.5% (5% split, ceiling PHP 100,000) + Pag-IBIG employer 2% (capped). All capped, so effective rate falls on high salaries." }, "employer_pension_rate_pct": { "value": 2, "unit": "% of gross wage", "source_url": "https://www.pagibigfund.gov.ph/document/pdf/circulars/provident/Circular%20No.%20460%20-%20Revised%20Guidelines%20on%20Pag-IBIG%20Fund%20Membership%20Contribution.pdf", "source_type": "government", "effective_from": "2024-02-01", "confidence": "high", "note": "Home Development Mutual Fund (Pag-IBIG Fund) employer contribution. Applied to monthly basic salary capped at PHP 10,000 (maximum monthly contribution PHP 200)." }, "employer_healthcare_rate_pct": { "value": 2.5, "unit": "% of gross wage", "source_url": "https://www.philhealth.gov.ph/circulars/2024/circ2024-0008.pdf", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high", "note": "Philippine Health Insurance Corporation (PhilHealth) employer contribution. Total contribution is 5.0% split equally; employer pays 2.5%. Applied to monthly basic salary with floor of PHP 10,000 and ceiling of PHP 100,000." }, "employer_other_levies": [ { "levy_name": "Employees' Compensation (EC) Program Contribution", "value": "PHP 10 or PHP 30 per employee per month (fixed)", "unit": "PHP/month", "source_url": "https://www.sss.gov.ph/sss/appmanager/pages.jsp?page=circulars", "source_type": "government", "effective_from": "2014-06-01", "confidence": "high", "note": "Fixed monthly amount: PHP 10 for employees with MSC below PHP 15,000; PHP 30 for employees with MSC of PHP 15,000 and above. Paid entirely by employer." } ], "contribution_ceiling_annual": { "sss_ceiling": { "value": 420000, "unit": "PHP", "note": "Monthly ceiling of PHP 35,000" }, "philhealth_ceiling": { "value": 1200000, "unit": "PHP", "note": "Monthly ceiling of PHP 100,000" }, "pagibig_ceiling": { "value": 120000, "unit": "PHP", "note": "Monthly ceiling of PHP 10,000; maximum monthly contribution PHP 200" }, "value": 420000, "unit": "PHP", "source_url": "https://www.sss.gov.ph/sss-contribution-table/", "source_type": "government", "effective_from": "2025-01-01", "confidence": "high", "note": "Annualised SSS monthly salary credit ceiling of PHP 35,000 x 12, the ceiling for the largest contribution (SSS 10%), unchanged for 2026 as the final step under RA 11199. Other ceilings: PhilHealth base ceiling PHP 100,000/month (PHP 1,200,000/year), Pag-IBIG fund salary cap PHP 10,000/month (PHP 120,000/year, max employer share PHP 200/month). QUOTE: maximum MSC of PHP 35,000, PHP 1,750 employee share and PHP 3,500 employer share." }, "total_employer_burden_pct": { "value": 14.5, "unit": "% of gross wage", "note": "Composition: 10 SSS + 2.5 PhilHealth + 2 Pag-IBIG = 14.5. Every component is capped (SSS MSC max PHP 35,000/month, PhilHealth base ceiling PHP 100,000/month, Pag-IBIG base cap PHP 10,000/month), so the effective rate at PHP 50,000/month is about 9.96%, matching the main dataset worked example of PHP 4,980. The fixed EC premium (PHP 10 or 30/month) is a flat amount and is excluded from this percentage total. QUOTE: employer's SSS contribution share at 10%, and the employee's SSS contribution share at 5%.", "source_url": "https://taxsummaries.pwc.com/philippines/individual/other-taxes", "source_type": "professional_services", "effective_from": "2025-01-01", "confidence": "high" } } }, { "record_id": "employer-burden-ro", "jurisdiction": "RO", "jurisdiction_name": "Romania", "effective_from": "2018-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/romania/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | confirmed | confidence=high] All fields check out against the main dataset: for normal working conditions the employer pays only the 2.25% work-insurance contribution (CAM), matching the worked example (RON 225 on RON 10,000). SOURCE: https://taxsummaries.pwc.com/romania/individual/other-taxes | QUOTE: Social insurance contribution: 4% for uncommon work conditions or 8% for special work conditions; there is no employer social insurance contribution for normal working conditions. Work insurance contribution: 2.25%. The post-2018 reform placed the main burden on the employee (CAS 25% plus CASS 10%, withheld by the employer); the conditional 4% and 8% employer pension levies for difficult and special conditions remain as line items outside the headline total. There is no ceiling on the contribution base for salary income; primary legal source is the Fiscal Code (Law no. 227/2015, consolidated).", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 2.25, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/romania/individual/other-taxes", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high", "note": "[2026-06-06 verified] headline employer rate. Post-2018 reform moved nearly all contributions to the employee. Standard white-collar (normal conditions) employer pays only the 2.25% work-insurance contribution (CAM). +4%/8% pension only for hard/special conditions." }, "employer_pension_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_consolidat.pdf", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high", "note": "For normal working conditions, the employer does not pay a separate pension contribution. However, a conditional pension levy applies for specific work conditions, detailed in 'employer_other_levies'." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_consolidat.pdf", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high", "note": "There is no employer-side healthcare contribution. The 10% healthcare contribution (CASS) is fully borne by the employee." }, "employer_other_levies": [ { "name": "Work Insurance Contribution (Contribuția Asiguratorie pentru Muncă - CAM)", "rate_pct": { "value": 2.25, "unit": "% of gross wage", "source_url": "https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_consolidat.pdf", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high" }, "note": "This is the primary mandatory contribution for employers under normal conditions. It covers unemployment, sick leave, work accidents, and the salary guarantee fund. See Romanian Fiscal Code, Art. 220^5." }, { "name": "Extra pension contribution, difficult work conditions only (does not apply to standard office roles)", "rate_pct": { "value": 4.0, "unit": "% of gross wage", "source_url": "https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_consolidat.pdf", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high" }, "note": "This is an additional employer-only pension contribution, payable only for employees working in legally defined 'difficult' conditions. See Romanian Fiscal Code, Art. 138, lit. c)." }, { "name": "Extra pension contribution, special work conditions only (does not apply to standard office roles)", "rate_pct": { "value": 8.0, "unit": "% of gross wage", "source_url": "https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_consolidat.pdf", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high" }, "note": "This is an additional employer-only pension contribution, payable only for employees working in legally defined 'special' conditions (e.g., mining, aviation). See Romanian Fiscal Code, Art. 138, lit. d)." } ], "contribution_ceiling_annual": { "value": null, "unit": null, "source_url": "https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_consolidat.pdf", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high", "note": "There is no annual or monthly ceiling on the gross salary base for calculating social security contributions for employment income in Romania." }, "total_employer_burden_pct": { "value": 2.25, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/romania/individual/other-taxes", "source_type": "government", "effective_from": "2018-01-01", "confidence": "high", "note": "[2026-06-06 verified] Post-2018 reform moved nearly all contributions to the employee. Standard white-collar (normal conditions) employer pays only the 2.25% work-insurance contribution (CAM). +4%/8% pension only for hard/special conditions." } } }, { "record_id": "employer-burden-za", "jurisdiction": "ZA", "jurisdiction_name": "South Africa", "effective_from": "2021-06-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/south-africa/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | confirmed | confidence=high] UIF employer 1% capped at ZAR 212,544 per year (ZAR 17,712/month) plus SDL 1% uncapped for payrolls over ZAR 500,000 = 2%, matching the main dataset worked example. COIDA is industry-rated (roughly 0.1% to over 8%) and excluded from the headline total. No mandatory employer pension or healthcare contribution; NHI funding mechanisms are not yet implemented as of July 2026. SOURCE: https://taxsummaries.pwc.com/south-africa/individual/other-taxes | QUOTE: \"Employees and employers are each obligated to make contributions to an unemployment insurance fund at the rate of 1% of gross remuneration ... limited to a remuneration of ZAR 212,544 per annum per employee.\" || All figures re-checked against the 2026-07-02 main dataset extract; no changes required. The UIF cap means the effective UIF percentage falls below 1% above ZAR 17,712/month, as the worked example shows (R177 on R30,000 gross).", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 1.0, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/south-africa/individual/other-taxes", "source_type": "government", "effective_from": "2002-04-01", "confidence": "high", "note": "[2026-06-06 verified] headline employer rate. UIF employer 1% (capped at ZAR 212,544 p.a.) + SDL 1% (uncapped, payroll > ZAR 500k) = 2%." }, "employer_pension_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": null, "source_type": null, "effective_from": null, "confidence": "high", "note": "South Africa does not have a national mandatory employer pension contribution scheme. Employers may offer private pension or provident funds, often as a condition of employment or through collective bargaining agreements, but there is no single statutory rate." }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.gov.za/NHI", "source_type": "government", "effective_from": null, "confidence": "high", "note": "There is no specific employer healthcare levy. While the National Health Insurance (NHI) Act has been signed into law, its funding mechanisms, which may include payroll taxes, are not yet implemented as of April 2026." }, "employer_other_levies": [ { "name": "Skills Development Levy (SDL)", "value": 1.0, "unit": "% of total payroll", "source_url": "https://www.sars.gov.za/tax-rates/skills-development-levy-sdl/", "source_type": "government", "effective_from": "2001-04-01", "confidence": "high", "note": "This levy is mandatory for employers with a total annual payroll exceeding ZAR 500,000. It is calculated on the same remuneration figure as UIF, but it is not subject to any ceiling." }, { "name": "Compensation for Occupational Injuries and Diseases (COIDA)", "value": null, "unit": "% of payroll (variable)", "source_url": "https://www.labour.gov.za/compensation-fund", "source_type": "government", "effective_from": null, "confidence": "high", "note": "The contribution rate is not a single flat rate. It is a variable percentage of payroll based on the employer's industry and risk profile, as determined by the Compensation Fund. Rates are gazetted annually and can range from less than 0.1% to over 8%." } ], "contribution_ceiling_annual": { "value": 212544.0, "unit": "ZAR per annum", "source_url": "https://www.sars.gov.za/tax-rates/unemployment-insurance-fund-uif/", "source_type": "government", "effective_from": "2021-06-01", "confidence": "high", "note": "This ceiling applies ONLY to Unemployment Insurance Fund (UIF) contributions. It is based on a monthly limit of ZAR 17,712. Any remuneration above this amount is not subject to UIF contributions. Other levies like SDL and COIDA do not have this ceiling." }, "total_employer_burden_pct": { "value": 2.0, "unit": "% of gross wage (plus variable COIDA)", "confidence": "high", "note": "[2026-06-06 verified] UIF employer 1% (capped at ZAR 212,544 p.a.) + SDL 1% (uncapped, payroll > ZAR 500k) = 2%.", "source_url": "https://taxsummaries.pwc.com/south-africa/individual/other-taxes" } } }, { "record_id": "employer-burden-th", "jurisdiction": "TH", "jurisdiction_name": "Thailand", "effective_from": "2023-01-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://www.bdo.th/en-gb/insights/new-social-security-fund%E2%80%99s-wage-ceiling-effective-january-2026", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] SSF employer 5% capped at THB 875/month from 1 Jan 2026 (wage ceiling THB 17,500/month, Royal Gazette 12 Dec 2025); annual contribution base raised from THB 180,000 to THB 210,000. Headline total set to 5.2% (SSF 5 plus WCF 0.2 at the lowest risk class) to match the main dataset worked example. The effective SSF rate at typical office salaries is far below 5% because of the cap. SOURCE: https://www.bdo.th/en-gb/insights/new-social-security-fund%E2%80%99s-wage-ceiling-effective-january-2026 | QUOTE (main dataset): \"SSF employee 5% capped at THB 875/month from 1 January 2026 (wage ceiling THB 17,500, Royal Gazette 12 Dec 2025)\"; employers match the 5% and the same cap. || The 5% SSF splits into 3% old-age pension and child allowance, 1.5% sickness, maternity, invalidity and death, and 0.5% unemployment; healthcare sits inside the 1.5% component. WCF is employer-only, 0.2% to 1.0% by business risk class on annual wages capped at THB 240,000 per employee, so the lowest-rate maximum is THB 480 per year. The SSF ceiling rises to THB 20,000/month in 2029 and THB 23,000/month in 2032.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 5, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/thailand/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "Headline employer SSF rate, capped at THB 875/month from 1 Jan 2026 on a monthly wage base of THB 1,650 to 17,500 (previously 15,000), so the effective rate is far below 5% on salaries above the cap. Matches the main dataset cap of THB 875/month for both employee and employer. QUOTE: \"All employees are required to contribute to a social security fund an amount equal to 5% of their salary ... Employers ... are also required to contribute an equal amount.\"" }, "employer_pension_rate_pct": { "value": 3, "unit": "% of gross wage", "source_url": "https://www.sso.go.th/wpr/main/privilege/Benefits_of_insured_person_en", "source_type": "government", "effective_from": "2023-01-01", "confidence": "high" }, "employer_healthcare_rate_pct": { "value": 0, "unit": "% of gross wage", "source_url": "https://www.sso.go.th/wpr/main/privilege/Benefits_of_insured_person_en", "source_type": "government", "effective_from": "2023-01-01", "confidence": "high", "notes": "Healthcare is covered within the 1.5% component of the main Social Security Fund contribution" }, "employer_other_levies": [ { "levy_name": "Workmen's Compensation Fund (WCF)", "value": "0.2 - 1.0", "unit": "% of annual wages capped at THB 240,000 per employee", "source_url": "https://www.sso.go.th/wpr/main/knowledge/workmen-compensation-fund/190", "note": "Employer-only levy, risk-rated by business activity, paid annually; at the lowest 0.2% rate the maximum is THB 480 per employee per year. Rates vary by industry; included in the headline total at the lowest 0.2% rate because the main dataset worked example includes WCF at 0.2%." } ], "contribution_ceiling_annual": { "value": 210000, "unit": "THB", "source_url": "https://www.bdo.th/en-gb/insights/new-social-security-fund%E2%80%99s-wage-ceiling-effective-january-2026", "source_type": "editorial-research", "effective_from": "2026-01-01", "confidence": "high", "notes": "Maximum annual contribution base for Social Security Fund, calculated on monthly wage base with minimum of THB 1,650 and maximum of THB 15,000", "note": "Maximum annual SSF contribution base: the monthly wage base runs from THB 1,650 to THB 17,500 from 1 Jan 2026 (Royal Gazette 12 Dec 2025), so 12 x 17,500 = 210,000. Maximum employer SSF is THB 875/month, THB 10,500/year. The ceiling rises to THB 20,000/month in 2029 and THB 23,000/month in 2032; a separate THB 240,000 annual ceiling applies to WCF. MAIN DATASET QUOTE: \"wage ceiling THB 17,500 from 1 January 2026 ... capped at THB 875 per month (THB 10,500 a year)\"." }, "total_employer_burden_pct": { "value": 5.2, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/thailand/individual/other-taxes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "notes": "Range reflects the variable rate of the Workmen's Compensation Fund (0.2% - 1.0%) combined with the fixed Social Security Fund contribution of 5%", "note": "Composition: 5 SSF + 0.2 WCF (lowest risk class) = 5.2, matching the main dataset worked example. SSF is capped at THB 875/month (wage ceiling THB 17,500/month from 1 Jan 2026) and WCF applies only to the first THB 240,000 of annual wages, so effective percentages at typical office salaries are far below the headline. WCF varies from 0.2 to 1.0 by industry risk class; higher-risk employers exceed 5.2." } } }, { "record_id": "employer-burden-vn", "jurisdiction": "VN", "jurisdiction_name": "Vietnam", "effective_from": "2023-07-01", "effective_to": null, "last_checked": "2026-07-02", "confidence": "high", "source_class": "A", "display_confidence": "verified-websearch", "reviewer": "agent-reconcile-2026-07-02", "source_url": "https://taxsummaries.pwc.com/vietnam/individual/other-taxes", "source_type": "government", "notes": "[2026-07-02 reconciliation | corrected | confidence=high] Total employer burden set to 23.5% = SI 17.5 (incl 0.5 occupational accident) + HI 3 + UI 1 + trade union fee 2, matching the main dataset worked example, which includes the mandatory 2% trade union fee. SI/HI ceiling updated: 20x the reference level of VND 2,530,000/month from 1 July 2026 (Decree 161/2026/ND-CP, raised from 2,340,000), so VND 50,600,000/month and VND 607,200,000/year. UI is capped separately at 20x the regional minimum wage, which varies by region. SOURCE: https://taxsummaries.pwc.com/vietnam/individual/other-taxes | QUOTE: \"The SI contribution rates are 17.5% for employers ... HI contribution rates are 4.5% ... with 3% contributed by the employer ... The employer and employee contributions are 1% each on the income subject to UI contribution.\" || Occupational accident and disease insurance (0.5%) sits inside the 17.5% SI rate and can fall to 0.3% for qualifying employers; it is not additive. The trade union fee (2%) is mandatory for all enterprises whether or not a union exists, on the SI contribution base. Foreign employees are outside UI.", "change_log_id": "chg-extract-2026-04-20", "data": { "employer_ss_rate_pct": { "value": 17.5, "unit": "% of gross wage", "source_url": "https://taxsummaries.pwc.com/vietnam/individual/other-taxes", "source_type": "government", "effective_from": "2017-06-01", "confidence": "high", "note": "Headline employer SI rate: 14% pension and survivorship, 3% sickness and maternity, 0.5% occupational accident and disease (reducible to 0.3% for qualifying employers). Base capped at 20x the reference level, VND 2,530,000/month from 1 July 2026, so VND 50,600,000/month. QUOTE: \"The SI contribution rates are 17.5% for employers\"." }, "employer_healthcare_rate_pct": { "value": 3.0, "unit": "% of gross wage", "source_url": "https://baohiemxahoi.gov.vn/en/news/pages/social-insurance-contribution-rates-for-employers.aspx", "source_type": "government", "effective_from": "2009-01-01", "confidence": "high", "note": "Contribution to the mandatory Health Insurance (HI) fund." }, "employer_other_levies": [ { "levy_name": "Social insurance, employer (retirement, sickness, maternity, occupational accident and disease)", "value": 17.5, "unit": "% of gross wage (capped salary base)", "source_url": "https://baohiemxahoi.gov.vn/en/news/pages/social-insurance-contribution-rates-for-employers.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 review fix] Restructured to match the worked example composition: 17.5 SI + 3 HI + 1 UI + 2 trade union = 23.5. The 0.5 occupational accident rate sits inside the 17.5, reducible to 0.3 for qualifying employers." }, { "levy_name": "Unemployment insurance, employer", "value": 1.0, "unit": "% of gross wage (capped at 20x regional minimum wage)", "source_url": "https://baohiemxahoi.gov.vn/en/news/pages/social-insurance-contribution-rates-for-employers.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "high", "note": "[2026-07-02 review fix] Employer UI share per the worked example composition." }, { "levy_name": "Trade Union Fee", "value": 2.0, "unit": "% of gross wage (SI contribution base)", "source_url": "https://thuvienphapluat.vn/van-ban/Lao-dong-Tien-luong/Luat-Cong-doan-2012-131933.aspx", "note": "Mandatory for all enterprises regardless of whether a trade union is established, on the same base as social insurance. Included in the headline total because the main dataset worked example includes it." } ], "contribution_ceiling_annual": { "value": 607200000, "unit": "VND", "source_url": "https://mercans.com/resources/statutory-alerts/vietnam-common-minimum-wage-update-1-july-2026/", "source_type": "editorial-research", "effective_from": "2026-07-01", "confidence": "medium", "note": "SI and HI base capped at 20x the reference level: VND 2,530,000/month from 1 July 2026 per Decree 161/2026/ND-CP of 15 May 2026, so VND 50,600,000/month and VND 607,200,000/year; from 1 July 2024 to 30 June 2026 the reference level was VND 2,340,000 (monthly cap 46,800,000). UI has a separate cap of 20x the regional minimum wage, which varies by region. Confirmed by two payroll statutory alerts but not yet against the gazette text, hence confidence medium. QUOTE: \"increased the statutory base salary from VND 2,340,000 to VND 2,530,000 per month, effective 1 July 2026\"." }, "total_employer_burden_pct": { "value": 23.5, "unit": "% of gross wage", "note": "Composition: 17.5 SI (incl 0.5 occupational accident) + 3 HI + 1 UI + 2 trade union fee = 23.5, matching the main dataset worked example (7,050,000 on 30,000,000 gross). The insurance-only burden excluding the trade union fee is 21.5, the figure this record previously showed. SI/HI capped at 20x the reference level (VND 50,600,000/month from 1 July 2026); UI capped at 20x the regional minimum wage.", "source_url": "https://taxsummaries.pwc.com/vietnam/individual/other-taxes", "source_type": "government", "effective_from": "2017-06-01", "confidence": "high" } } } ] }