{ "_meta": { "dataset_id": "fully-burdened-cost-model", "schema_version": "1.0", "generated_at": "2026-07-02T21:11:06+00:00", "generated_by": "cite_extract.py", "record_count": 21, "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/fully-burdened-cost-model.json", "description": "True total cost of employment per country." }, "records": [ { "record_id": "fully-burdened-cost-model-gb-2026", "jurisdiction": "GB", "jurisdiction_name": "United Kingdom", "effective_from": "2024-04-06", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "editorial-unverified-pending-review-2026-06-06", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2024-to-2025", "source_type": "government", "notes": "[2026-06-06] Avg-wage benchmark retains its own cited gov source and spot-checks as reasonable; FX gap is the open item. Prior gemini stamp demoted (not statutorily re-verified). || Research conducted on 2026-04-19. All calculations are based on statutory rates for the UK tax year 2024/2025 (6 April 2024 - 5 April 2025), as these are the latest confirmed rates available. The model assumes a standard employee over age 21 with no special tax considerations, enrolled in the mandatory auto-enrolment pension scheme. Minimum wage is calculated based on a 37.5-hour work week. Employer Healthcare (NHS) is funded via general taxation, primarily through National Insurance (employer_ss), and is not a separate direct cost. The Apprenticeship Levy (employer_other_levies) is calculated at 0.5% of gross salary but only applies to employers with a total annual pay bill exceeding £3 million.", "change_log_id": "chg-extract-2026-04-19", "data": { "currency": { "value": "GBP", "unit": "ISO 4217", "source_url": "https://www.bankofengland.co.uk/knowledgebank/what-is-gdp", "source_type": "institutional", "effective_from": null, "confidence": "high" }, "local_average_gross_wage_annual": { "value": 34963, "unit": "GBP/year", "source_url": "https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours/bulletins/annualsurveyofhoursandearnings/2023", "source_type": "government", "effective_from": "2023-10-26", "confidence": "high" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 22308, "unit": "GBP/year", "source_url": "https://www.gov.uk/national-minimum-wage-rates", "source_type": "government", "effective_from": "2024-04-01", "confidence": "high" }, "employer_ss": { "value": 1822.7, "unit": "GBP/year", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2024-to-2025", "source_type": "government", "effective_from": "2024-04-06", "confidence": "high" }, "employer_pension": { "value": 482.04, "unit": "GBP/year", "source_url": "https://www.gov.uk/workplace-pensions/what-you-and-your-employer-pay", "source_type": "government", "effective_from": "2024-04-06", "confidence": "high" }, "employer_healthcare": { "value": 0, "unit": "GBP/year", "source_url": "https://www.gov.uk/national-insurance", "source_type": "government", "effective_from": null, "confidence": "high" }, "employer_other_levies": { "value": 111.54, "unit": "GBP/year", "source_url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high" }, "total_employer_cost": { "value": 24724.28, "unit": "GBP/year", "source_url": null, "source_type": null, "effective_from": "2024-04-06", "confidence": "high" }, "burden_pct": { "value": 10.83, "unit": "% of gross wage", "source_url": null, "source_type": null, "effective_from": "2024-04-06", "confidence": "high" } }, { "label": "average-wage", "gross_annual": { "value": 34963, "unit": "GBP/year", "source_url": "https://www.ons.gov.uk/employmentandlabourmarket/peopleinwork/earningsandworkinghours/bulletins/annualsurveyofhoursandearnings/2023", "source_type": "government", "effective_from": "2023-10-26", "confidence": "high" }, "employer_ss": { "value": 3569.09, "unit": "GBP/year", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2024-to-2025", "source_type": "government", "effective_from": "2024-04-06", "confidence": "high" }, "employer_pension": { "value": 861.69, "unit": "GBP/year", "source_url": "https://www.gov.uk/workplace-pensions/what-you-and-your-employer-pay", "source_type": "government", "effective_from": "2024-04-06", "confidence": "high" }, "employer_healthcare": { "value": 0, "unit": "GBP/year", "source_url": "https://www.gov.uk/national-insurance", "source_type": "government", "effective_from": null, "confidence": "high" }, "employer_other_levies": { "value": 174.82, "unit": "GBP/year", "source_url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high" }, "total_employer_cost": { "value": 39568.6, "unit": "GBP/year", "source_url": null, "source_type": null, "effective_from": "2024-04-06", "confidence": "high" }, "burden_pct": { "value": 13.17, "unit": "% of gross wage", "source_url": null, "source_type": null, "effective_from": "2024-04-06", "confidence": "high" } }, { "label": "senior-80k-usd-equivalent", "gross_annual": { "value": 64184, "unit": "GBP/year", "source_url": "https://data.ecb.europa.eu/data/datasets/EXR/EXR.D.USD.GBP.SP00.A", "source_type": "ecb", "effective_from": "2026-04-18", "confidence": "high" }, "employer_ss": { "value": 7601.59, "unit": "GBP/year", "source_url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2024-to-2025", "source_type": "government", "effective_from": "2024-04-06", "confidence": "high" }, "employer_pension": { "value": 1320.9, "unit": "GBP/year", "source_url": "https://www.gov.uk/workplace-pensions/what-you-and-your-employer-pay", "source_type": "government", "effective_from": "2024-04-06", "confidence": "high" }, "employer_healthcare": { "value": 0, "unit": "GBP/year", "source_url": "https://www.gov.uk/national-insurance", "source_type": "government", "effective_from": null, "confidence": "high" }, "employer_other_levies": { "value": 320.92, "unit": "GBP/year", "source_url": "https://www.gov.uk/guidance/pay-apprenticeship-levy", "source_type": "government", "effective_from": "2017-04-06", "confidence": "high" }, "total_employer_cost": { "value": 73427.41, "unit": "GBP/year", "source_url": null, "source_type": null, "effective_from": "2024-04-06", "confidence": "high" }, "burden_pct": { "value": 14.4, "unit": "% of gross wage", "source_url": null, "source_type": null, "effective_from": "2024-04-06", "confidence": "high" } } ], "fx_rate_usd": { "value": 0.75151, "unit": "GBP per USD", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "source_type": "ecb", "effective_from": "2026-07-02", "confidence": "high", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "fully-burdened-cost-model-us-2026", "jurisdiction": "US", "jurisdiction_name": "United States", "effective_from": "2026-04-19", "effective_to": null, "last_checked": "2026-06-06", "confidence": "low", "reviewer": "editorial-unverified-pending-review-2026-06-06", "source_url": "https://www.irs.gov/publications/p15", "source_type": "government", "notes": "[2026-06-06] Avg-wage benchmark retains its own cited gov source and spot-checks as reasonable; FX gap is the open item. Prior gemini stamp demoted (not statutorily re-verified). || This model is based on US federal-level mandatory employer contributions. State-level taxes, such as State Unemployment Tax (SUTA), are not included and vary significantly. The minimum wage shown is the federal minimum; many states and cities have higher rates. 'employer_ss' combines the employer's share of Social Security (6.2% on earnings up to the annual limit of $168,600 for 2024) and Medicare (1.45% on all earnings). 'employer_other_levies' represents the Federal Unemployment Tax (FUTA), calculated at an effective rate of 0.6% on the first $7,000 of wages. There are no mandatory employer contributions for pension or healthcare at a fixed statutory rate; these are typically offered as benefits, although large employers are mandated by the ACA to offer qualifying health coverage. Statutory rates are based on the latest available full year (2024) as of the research date. employer_healthcare marked as unverified due to no mandatory national healthcare contribution rate.", "change_log_id": "chg-extract-2026-04-19", "data": { "currency": { "value": "USD", "unit": "ISO 4217", "source_url": "https://www.iso.org/iso-4217-currency-codes.html", "source_type": "institutional", "effective_from": null, "confidence": "high" }, "local_average_gross_wage_annual": { "value": 77463, "unit": "USD/year", "source_url": "https://data.oecd.org/earnwage/average-wages.htm", "source_type": "oecd", "effective_from": "2022-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 15080, "unit": "USD/year", "source_url": "https://www.dol.gov/agencies/whd/minimum-wage", "source_type": "government", "effective_from": "2009-07-24", "confidence": "high" }, "employer_ss": { "value": 1153.62, "unit": "USD/year", "source_url": "https://www.irs.gov/publications/p15", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "employer_pension": { "value": 0, "unit": "USD/year", "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "employer_healthcare": { "value": null, "unit": "USD/year", "source_url": null, "source_type": null, "effective_from": null, "confidence": "low", "note": "unverified — No mandatory national healthcare contribution rate exists. Costs are based on private plans, though offering a plan may be mandated for large employers under the ACA." }, "employer_other_levies": { "value": 42, "unit": "USD/year", "source_url": "https://www.irs.gov/individuals/international-taxpayers/federal-unemployment-tax-act-futa-tax", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "total_employer_cost": { "value": 16275.62, "unit": "USD/year", "source_url": null, "source_type": null, "effective_from": "2024-01-01", "confidence": "high" }, "burden_pct": { "value": 7.93, "unit": "% of gross wage", "source_url": null, "source_type": null, "effective_from": "2024-01-01", "confidence": "high" } }, { "label": "average-wage", "gross_annual": { "value": 77463, "unit": "USD/year", "source_url": "https://data.oecd.org/earnwage/average-wages.htm", "source_type": "oecd", "effective_from": "2022-12-31", "confidence": "medium" }, "employer_ss": { "value": 5925.92, "unit": "USD/year", "source_url": "https://www.irs.gov/publications/p15", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "employer_pension": { "value": 0, "unit": "USD/year", "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "employer_healthcare": { "value": null, "unit": "USD/year", "source_url": null, "source_type": null, "effective_from": null, "confidence": "low", "note": "unverified — No mandatory national healthcare contribution rate exists. Costs are based on private plans, though offering a plan may be mandated for large employers under the ACA." }, "employer_other_levies": { "value": 42, "unit": "USD/year", "source_url": "https://www.irs.gov/individuals/international-taxpayers/federal-unemployment-tax-act-futa-tax", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "total_employer_cost": { "value": 83430.92, "unit": "USD/year", "source_url": null, "source_type": null, "effective_from": "2024-01-01", "confidence": "high" }, "burden_pct": { "value": 7.71, "unit": "% of gross wage", "source_url": null, "source_type": null, "effective_from": "2024-01-01", "confidence": "high" } }, { "label": "senior-80k-usd-equivalent", "gross_annual": { "value": 80000, "unit": "USD/year", "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "employer_ss": { "value": 6120, "unit": "USD/year", "source_url": "https://www.irs.gov/publications/p15", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "employer_pension": { "value": 0, "unit": "USD/year", "source_url": null, "source_type": null, "effective_from": null, "confidence": "high" }, "employer_healthcare": { "value": null, "unit": "USD/year", "source_url": null, "source_type": null, "effective_from": null, "confidence": "low", "note": "unverified — No mandatory national healthcare contribution rate exists. Costs are based on private plans, though offering a plan may be mandated for large employers under the ACA." }, "employer_other_levies": { "value": 42, "unit": "USD/year", "source_url": "https://www.irs.gov/individuals/international-taxpayers/federal-unemployment-tax-act-futa-tax", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "total_employer_cost": { "value": 86162, "unit": "USD/year", "source_url": null, "source_type": null, "effective_from": "2024-01-01", "confidence": "high" }, "burden_pct": { "value": 7.7, "unit": "% of gross wage", "source_url": null, "source_type": null, "effective_from": "2024-01-01", "confidence": "high" } } ], "fx_rate_usd": { "value": 1.0, "unit": "USD per USD", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "source_type": null, "effective_from": "2026-07-02", "confidence": "high", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "fully-burdened-cost-model-de-2026", "jurisdiction": "DE", "jurisdiction_name": "Germany", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-04-20", "confidence": "high", "reviewer": "human-verified-2026-04-20", "source_url": "https://www.destatis.de/DE/Themen/Arbeit/Verdienste/Verdienste-Verdienstunterschiede/_inhalt.html", "source_type": "government", "notes": "Research output truncated; employer_social_security_total and subsequent fields incomplete. Using 2024 social security rates as proxy for 2026 projections.", "change_log_id": "chg-extract-2026-04-19", "data": { "currency": { "value": "EUR", "unit": "ISO 4217", "source_url": "https://www.ecb.europa.eu/euro/html/index.en.html", "source_type": "ecb", "effective_from": null, "confidence": "high" }, "local_average_gross_wage_annual": { "value": 58800, "unit": "EUR", "source_url": "https://www.destatis.de/DE/Themen/Arbeit/Verdienste/Verdienste-Verdienstunterschiede/_inhalt.html", "source_type": "government", "effective_from": "2024-12-31", "confidence": "high", "note": "Projected value for full year 2024, latest final data available in early 2026 from Destatis." }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 27456, "unit": "EUR", "source_url": "https://www.bundesregierung.de/breg-de/suche/gesetzlicher-mindestlohn-2111888", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium", "note": "Based on projected minimum wage of 13.20 EUR/hour for 2026, calculated for 40-hour work week." }, "employer_pension": { "value": 2553.41, "unit": "EUR", "source_url": "https://www.bmas.de/DE/Service/Gesetze-und-Gesetzesvorhaben/sozialversicherungs-rechengroessen-verordnung-2024.html", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high", "note": "Calculated at 9.3% of gross annual salary. Using 2024 rates as proxy for 2026." }, "employer_unemployment": { "value": 356.93, "unit": "EUR", "source_url": "https://www.bmas.de/DE/Service/Gesetze-und-Gesetzesvorhaben/sozialversicherungs-rechengroessen-verordnung-2024.html", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high", "note": "Calculated at 1.3% of gross annual salary. Using 2024 rates as proxy for 2026." }, "employer_health_insurance": { "value": 2237.66, "unit": "EUR", "source_url": "https://www.bundesgesundheitsministerium.de/themen/krankenversicherung/beitraege-und-tarife", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high", "note": "Calculated at 8.15% (7.3% general rate + 0.85% average additional contribution). Using 2024 rates as proxy for 2026." }, "employer_care_insurance": { "value": 466.75, "unit": "EUR", "source_url": "https://www.bundesgesundheitsministerium.de/themen/pflege/pflegeversicherung", "source_type": "government", "effective_from": "2023-07-01", "confidence": "high", "note": "Calculated at 1.7% for employee with one or more children. Using 2024 rates as proxy for 2026." }, "employer_social_security_total": { "value": null, "unit": "EUR", "confidence": "pending-human", "note": "Research output truncated before value could be extracted." } } ], "fx_rate_usd": { "value": 0.87727, "unit": "EUR per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "fully-burdened-cost-model-ca-2026", "jurisdiction": "CA", "jurisdiction_name": "Canada", "effective_from": "2024-01-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "high", "reviewer": "editorial-unverified-pending-review-2026-06-06", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions.html", "source_type": "government", "notes": "[2026-06-06] Avg-wage benchmark retains its own cited gov source and spot-checks as reasonable; FX gap is the open item. Prior gemini stamp demoted (not statutorily re-verified). || Based on Ontario provincial rates for healthcare and WSIB. CPP contributions are included in employer_ss. Data partially truncated in source research.", "change_log_id": "chg-extract-2026-04-19", "data": { "currency": { "value": "CAD", "unit": "ISO 4217", "source_url": "https://www.iso.org/iso-4217-currency-codes.html", "source_type": "institutional", "effective_from": null, "confidence": "high" }, "local_average_gross_wage_annual": { "value": 63000, "unit": "CAD", "source_url": "https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=1410020401", "source_type": "government", "effective_from": "2022-12-31", "confidence": "high" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 34424, "unit": "CAD", "source_url": "https://www.ontario.ca/document/your-guide-employment-standards-act-0/minimum-wage", "source_type": "government", "effective_from": "2023-10-01", "confidence": "high" }, "employer_ss": { "value": 2639.97, "unit": "CAD", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions.html", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "employer_pension": { "value": 0, "unit": "CAD", "source_url": null, "source_type": null, "effective_from": null, "confidence": "high", "note": "Mandatory pension (CPP) is included in employer_ss. No other mandatory employer pension exists." }, "employer_healthcare": { "value": 671.27, "unit": "CAD", "source_url": "https://www.ontario.ca/document/employer-health-tax/eht-rates-and-exemption", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "employer_other_levies": { "value": 72.29, "unit": "CAD", "source_url": "https://www.wsib.ca/en/premium-rates", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "total_employer_cost": { "value": 37807.53, "unit": "CAD", "confidence": "high" }, "burden_pct": { "value": 9.83, "unit": "% of gross wage", "confidence": "high" } }, { "label": "average-wage", "gross_annual": { "value": 63000, "unit": "CAD", "source_url": "https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=1410020401", "source_type": "government", "effective_from": "2022-12-31", "confidence": "high" }, "employer_ss": { "value": 5004.37, "unit": "CAD", "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions.html", "source_type": "government", "effective_from": "2024-01-01", "confidence": "high" }, "employer_pension": { "value": 0, "unit": "CAD", "source_url": null, "source_type": null, "effective_from": null, "confidence": "high", "note": "Mandatory pension (CPP) is included in employer_ss. No other mandatory employer pension exists." }, "employer_healthcare": { "value": 1228.5, "unit": "CAD", "source_url": "https://www.ontario.ca/document/employer-health-tax/eht-rates-and-exemption", "source_type": "government", "effective_from": "2024-01-01", "confidence": "medium", "note": "Value estimated based on Ontario EHT rate of 1.95% applied to gross wage; original research truncated." }, "employer_other_levies": { "value": null, "unit": "CAD", "source_url": null, "source_type": null, "effective_from": null, "confidence": "pending-human", "note": "Data truncated in source research output." }, "total_employer_cost": { "value": null, "unit": "CAD", "confidence": "pending-human", "note": "Cannot calculate due to truncated source data." }, "burden_pct": { "value": null, "unit": "% of gross wage", "confidence": "pending-human", "note": "Cannot calculate due to truncated source data." } } ], "fx_rate_usd": { "value": 1.4214, "unit": "CAD per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "fully-burdened-cost-model-au-2026", "jurisdiction": "AU", "jurisdiction_name": "Australia", "effective_from": "2025-07-01", "effective_to": null, "last_checked": "2026-06-06", "confidence": "medium", "reviewer": "editorial-unverified-pending-review-2026-06-06", "source_url": "https://www.ato.gov.au/rates/key-superannuation-rates-and-thresholds/?page=23", "source_type": "government", "notes": "[2026-06-06] Avg-wage benchmark retains its own cited gov source and spot-checks as reasonable; FX gap is the open item. Prior gemini stamp demoted (not statutorily re-verified). || Sample salaries include state-based levies using NSW as example jurisdiction. Minimum wage and average wage are projected values. Research output was truncated for senior salary tier.", "change_log_id": "chg-extract-2026-04-19", "data": { "currency": "AUD", "local_average_gross_wage_annual": { "value": 105170, "unit": "AUD/year", "source_url": "https://www.abs.gov.au/statistics/labour/earnings-and-work-hours/average-weekly-earnings-australia/latest-release", "source_type": "government", "effective_from": "2025-11-01", "confidence": "medium", "note": "Projected value for November 2025 based on ABS November 2023 Full-Time Adult Average Weekly Ordinary Time Earnings with assumed annual growth rates." }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": 49364.96, "employer_ss": 0, "employer_pension": 5923.8, "employer_healthcare": 0, "employer_other_levies": 3421.49, "total_employer_cost": 58710.25, "burden_pct": 18.93, "notes": { "gross_annual": "Projected value based on National Minimum Wage of $24.10/hour effective 01-Jul-2024 with projected 3.5% increase", "employer_ss": "Australia does not have separate employer social security contribution", "employer_pension": "Superannuation Guarantee at 12.0% from 1 July 2025", "employer_healthcare": "No direct employer levy; Medicare funded from general tax revenue", "employer_other_levies": "NSW-based: Payroll Tax 5.45% + Workers Compensation Insurance 1.48% (assumes wage bill exceeds $1.2M threshold)" }, "source_urls": { "gross_annual": "https://www.fwc.gov.au/wagethemes/annual-wage-review", "employer_ss": "https://www.ato.gov.au/Business/PAYG-withholding/In-detail/Tax-tables/", "employer_pension": "https://www.ato.gov.au/rates/key-superannuation-rates-and-thresholds/?page=23", "employer_healthcare": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy", "employer_other_levies": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax" } }, { "label": "average-wage", "gross_annual": 105170, "employer_ss": 0, "employer_pension": 12620.4, "employer_healthcare": 0, "employer_other_levies": 7288.28, "total_employer_cost": 125078.68, "burden_pct": 18.93, "notes": { "gross_annual": "Projected value for November 2025 based on ABS data", "employer_pension": "Superannuation Guarantee at 12.0%", "employer_other_levies": "NSW-based: Payroll Tax 5.45% + Workers Compensation Insurance 1.48%" }, "source_urls": { "gross_annual": "https://www.abs.gov.au/statistics/labour/earnings-and-work-hours/average-weekly-earnings-australia/latest-release", "employer_pension": "https://www.ato.gov.au/rates/key-superannuation-rates-and-thresholds/?page=23", "employer_other_levies": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax" } }, { "label": "senior-80k-usd-equivalent", "gross_annual": 123200, "employer_ss": 0, "employer_pension": 14784.0, "employer_healthcare": null, "employer_other_levies": null, "total_employer_cost": null, "burden_pct": null, "notes": { "gross_annual": "Based on exchange rate of 1 USD = 1.5400 AUD", "employer_pension": "Superannuation Guarantee at 12.0%; salary below maximum super contribution base", "incomplete": "Research output was truncated; remaining fields not available" }, "source_urls": { "gross_annual": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "employer_pension": "https://www.ato.gov.au/rates/key-superannuation-rates-and-thresholds/?page=23" } } ], "employer_contribution_rates": { "social_security_pct": 0, "pension_pct": 12.0, "healthcare_pct": 0, "payroll_tax_pct": 5.45, "workers_compensation_pct": 1.48, "notes": "Social security and healthcare funded from general tax revenue. Payroll tax and workers compensation rates are NSW-specific and vary by state/territory." }, "fx_rate_usd": { "value": 1.4515, "unit": "AUD per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "verified-official" }, { "record_id": "fully-burdened-cost-model-fr-2026", "jurisdiction": "FR", "jurisdiction_name": "France", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.urssaf.fr/portail/home/taux-et-baremes.html", "source_type": "government", "notes": "France has the highest employer burden in Europe. Total employer social contributions ~42% of gross salary, covering pension (CNAV 8.55% + AGIRC-ARRCO 7.87%), health insurance (13%), unemployment (4.05%), family allowances (3.45–5.25%), and other levies. Figures are illustrative; rates vary by salary band.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "EUR", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 40884, "unit": "EUR/year", "source_url": "https://www.insee.fr/fr/statistiques/2384575", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 21203, "unit": "EUR/year", "confidence": "medium" }, "employer_ss": { "value": 8905.26, "unit": "EUR/year", "source_url": "https://www.urssaf.fr/portail/home/taux-et-baremes.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Pension included in SS contributions (CNAV, ARRCO/AGIRC)" }, "employer_healthcare": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Healthcare (Assurance Maladie) funded via employer SS contributions at 7% of gross" }, "employer_other_levies": { "value": 0.0, "unit": "EUR/year", "confidence": "medium" }, "total_employer_cost": { "value": 30108.26, "unit": "EUR/year", "confidence": "medium" }, "burden_pct": { "value": 42.0, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 40884, "unit": "EUR/year", "confidence": "medium" }, "employer_ss": { "value": 17171.28, "unit": "EUR/year", "source_url": "https://www.urssaf.fr/portail/home/taux-et-baremes.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Pension included in SS contributions (CNAV, ARRCO/AGIRC)" }, "employer_healthcare": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Healthcare (Assurance Maladie) funded via employer SS contributions at 7% of gross" }, "employer_other_levies": { "value": 0.0, "unit": "EUR/year", "confidence": "medium" }, "total_employer_cost": { "value": 58055.28, "unit": "EUR/year", "confidence": "medium" }, "burden_pct": { "value": 42.0, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 42.0, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 0, "total_burden_pct": 42.0, "notes": "France has the highest employer burden in Europe. Total employer social contributions ~42% of gross salary, covering pension (CNAV 8.55% + AGIRC-ARRCO 7.87%), health insurance (13%), unemployment (4.05%), family allowances (3.45–5.25%), and other levies. Figures are illustrative; rates vary by salary band." }, "fx_rate_usd": { "value": 0.87727, "unit": "EUR per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-nl-2026", "jurisdiction": "NL", "jurisdiction_name": "Netherlands", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/werknemer/loonheffingen/", "source_type": "government", "notes": "Dutch employer contributions include Zvw health insurance (7.09% on wages up to EUR 71,628), WAO/WIA disability (2.64%), WW unemployment (2.64%), and holiday allowance (8%). Total statutory burden typically 18–22% depending on sector.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "EUR", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 50000, "unit": "EUR/year", "source_url": "https://www.cbs.nl/nl-nl/nieuws/2024/04/verdiensten-van-werknemers-in-2023", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 27624, "unit": "EUR/year", "confidence": "medium" }, "employer_ss": { "value": 5386.68, "unit": "EUR/year", "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/werknemer/loonheffingen/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Pension pillar II via sector pension funds — employer share typically 8–18% depending on fund; not statutory at fixed rate" }, "employer_healthcare": { "value": 1958.54, "unit": "EUR/year", "confidence": "medium", "note": "Zvw (health insurance) income-related contribution 7.09% of capped wage (2024)" }, "employer_other_levies": { "value": 414.36, "unit": "EUR/year", "confidence": "medium" }, "total_employer_cost": { "value": 35383.58, "unit": "EUR/year", "confidence": "medium" }, "burden_pct": { "value": 28.09, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 50000, "unit": "EUR/year", "confidence": "medium" }, "employer_ss": { "value": 9750.0, "unit": "EUR/year", "source_url": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/werknemer/loonheffingen/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Pension pillar II via sector pension funds — employer share typically 8–18% depending on fund; not statutory at fixed rate" }, "employer_healthcare": { "value": 3545.0, "unit": "EUR/year", "confidence": "medium", "note": "Zvw (health insurance) income-related contribution 7.09% of capped wage (2024)" }, "employer_other_levies": { "value": 750.0, "unit": "EUR/year", "confidence": "medium" }, "total_employer_cost": { "value": 64045.0, "unit": "EUR/year", "confidence": "medium" }, "burden_pct": { "value": 28.09, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 19.5, "pension_pct": 0, "healthcare_pct": 7.09, "other_levies_pct": 1.5, "total_burden_pct": 28.09, "notes": "Dutch employer contributions include Zvw health insurance (7.09% on wages up to EUR 71,628), WAO/WIA disability (2.64%), WW unemployment (2.64%), and holiday allowance (8%). Total statutory burden typically 18–22% depending on sector." }, "fx_rate_usd": { "value": 0.87727, "unit": "EUR per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-es-2026", "jurisdiction": "ES", "jurisdiction_name": "Spain", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.seg-social.es/wps/portal/wss/internet/Empresarios/Cotizacion4", "source_type": "government", "notes": "Spanish employer Social Security contributions total ~30.9% of gross salary. Main components: pension 23.6%, unemployment 5.5%, professional training 0.6%, FOGASA wage guarantee 0.2%, Mecanismo de Equidad Intergeneracional (MEI) 0.58%. Mutual (occupational hazard) insurance additional 0.8–8% depending on sector.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "EUR", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 27000, "unit": "EUR/year", "source_url": "https://www.ine.es/jaxiT3/Tabla.htm?t=13930", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 15876, "unit": "EUR/year", "confidence": "medium" }, "employer_ss": { "value": 4905.68, "unit": "EUR/year", "source_url": "https://www.seg-social.es/wps/portal/wss/internet/Empresarios/Cotizacion4", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Pension included in SS contributions (23.6% pension, 5.5% unemployment, 0.6% FOGASA, 0.7% FP, 0.5% MEI)" }, "employer_healthcare": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Healthcare funded via general Social Security contributions" }, "employer_other_levies": { "value": 79.38, "unit": "EUR/year", "confidence": "medium" }, "total_employer_cost": { "value": 20861.06, "unit": "EUR/year", "confidence": "medium" }, "burden_pct": { "value": 31.4, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 27000, "unit": "EUR/year", "confidence": "medium" }, "employer_ss": { "value": 8343.0, "unit": "EUR/year", "source_url": "https://www.seg-social.es/wps/portal/wss/internet/Empresarios/Cotizacion4", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Pension included in SS contributions (23.6% pension, 5.5% unemployment, 0.6% FOGASA, 0.7% FP, 0.5% MEI)" }, "employer_healthcare": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Healthcare funded via general Social Security contributions" }, "employer_other_levies": { "value": 135.0, "unit": "EUR/year", "confidence": "medium" }, "total_employer_cost": { "value": 35478.0, "unit": "EUR/year", "confidence": "medium" }, "burden_pct": { "value": 31.4, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 30.9, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 0.5, "total_burden_pct": 31.4, "notes": "Spanish employer Social Security contributions total ~30.9% of gross salary. Main components: pension 23.6%, unemployment 5.5%, professional training 0.6%, FOGASA wage guarantee 0.2%, Mecanismo de Equidad Intergeneracional (MEI) 0.58%. Mutual (occupational hazard) insurance additional 0.8–8% depending on sector." }, "fx_rate_usd": { "value": 0.87727, "unit": "EUR per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-it-2026", "jurisdiction": "IT", "jurisdiction_name": "Italy", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.inps.it/it/it/datori-di-lavoro-e-consulenti/contributi.html", "source_type": "government", "notes": "Italian employer contributions to INPS total approximately 30% of gross salary (pension IVS 23.81%, unemployment NASpI 1.61%, CIGS severance fund 0.9%, maternity/paternity 0.24%). Additionally, TFR (severance accrual) of 7.41% of gross must be provisioned annually, payable on termination — increasing total burden to ~37%.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "EUR", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 31000, "unit": "EUR/year", "source_url": "https://www.istat.it/it/lavoro-e-retribuzioni", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "average-wage", "gross_annual": { "value": 31000, "unit": "EUR/year", "confidence": "medium" }, "employer_ss": { "value": 9300.0, "unit": "EUR/year", "source_url": "https://www.inps.it/it/it/datori-di-lavoro-e-consulenti/contributi.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Pension (IVS) included in INPS contributions (~23.81% of gross)" }, "employer_healthcare": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Healthcare funded via INAIL and general INPS contributions" }, "employer_other_levies": { "value": 2297.1, "unit": "EUR/year", "confidence": "medium" }, "total_employer_cost": { "value": 42597.1, "unit": "EUR/year", "confidence": "medium" }, "burden_pct": { "value": 37.41, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 30.0, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 7.41, "total_burden_pct": 37.41, "notes": "Italian employer contributions to INPS total approximately 30% of gross salary (pension IVS 23.81%, unemployment NASpI 1.61%, CIGS severance fund 0.9%, maternity/paternity 0.24%). Additionally, TFR (severance accrual) of 7.41% of gross must be provisioned annually, payable on termination — increasing total burden to ~37%." }, "fx_rate_usd": { "value": 0.87727, "unit": "EUR per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-br-2026", "jurisdiction": "BR", "jurisdiction_name": "Brazil", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.gov.br/previdencia/pt-br/assuntos/previdencia-social/contribuicoes", "source_type": "government", "notes": "Brazil has one of the highest employer burdens globally. INSS social security: 20% of gross. FGTS (severance fund): 8%. Additional levies (Sistema S — SESI, SENAI, SEBRAE): 3.1%. RAT (occupational risk): 1–3% by sector. Total burden: ~50–60% for most employers before supplementary benefits. RAT can reach 6% for high-risk sectors.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "BRL", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 45600, "unit": "BRL/year", "source_url": "https://www.ibge.gov.br/estatisticas/sociais/trabalho/9171-pesquisa-nacional-por-amostra-de-domicilios-continua.html", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 16944, "unit": "BRL/year", "confidence": "medium" }, "employer_ss": { "value": 3388.8, "unit": "BRL/year", "source_url": "https://www.gov.br/previdencia/pt-br/assuntos/previdencia-social/contribuicoes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "BRL/year", "confidence": "medium", "note": "INSS pension included in 20% employer contribution" }, "employer_healthcare": { "value": 0.0, "unit": "BRL/year", "confidence": "medium", "note": "Healthcare not a separate employer levy; plans are supplementary" }, "employer_other_levies": { "value": 4879.87, "unit": "BRL/year", "confidence": "medium" }, "total_employer_cost": { "value": 25212.67, "unit": "BRL/year", "confidence": "medium" }, "burden_pct": { "value": 48.8, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 45600, "unit": "BRL/year", "confidence": "medium" }, "employer_ss": { "value": 9120.0, "unit": "BRL/year", "source_url": "https://www.gov.br/previdencia/pt-br/assuntos/previdencia-social/contribuicoes", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "BRL/year", "confidence": "medium", "note": "INSS pension included in 20% employer contribution" }, "employer_healthcare": { "value": 0.0, "unit": "BRL/year", "confidence": "medium", "note": "Healthcare not a separate employer levy; plans are supplementary" }, "employer_other_levies": { "value": 13132.8, "unit": "BRL/year", "confidence": "medium" }, "total_employer_cost": { "value": 67852.8, "unit": "BRL/year", "confidence": "medium" }, "burden_pct": { "value": 48.8, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 20.0, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 28.8, "total_burden_pct": 48.8, "notes": "Brazil has one of the highest employer burdens globally. INSS social security: 20% of gross. FGTS (severance fund): 8%. Additional levies (Sistema S — SESI, SENAI, SEBRAE): 3.1%. RAT (occupational risk): 1–3% by sector. Total burden: ~50–60% for most employers before supplementary benefits. RAT can reach 6% for high-risk sectors." }, "fx_rate_usd": { "value": 5.201, "unit": "BRL per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-mx-2026", "jurisdiction": "MX", "jurisdiction_name": "Mexico", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.imss.gob.mx/empresas/cuotas-obrero-patronales", "source_type": "government", "notes": "Mexican employer contributions include IMSS (~17.5% depending on risk category), Afore pension (Retiro 2%, Cesantía 3.15%, Vejez 1.75% employer), INFONAVIT housing fund (5%), and PTU profit-sharing (10% of taxable profits). Total statutory employer burden typically 25–30% of payroll, varying by IMSS risk class.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "MXN", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 264000, "unit": "MXN/year", "source_url": "https://www.inegi.org.mx/temas/empleo/", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 91054, "unit": "MXN/year", "confidence": "medium" }, "employer_ss": { "value": 22763.5, "unit": "MXN/year", "source_url": "https://www.imss.gob.mx/empresas/cuotas-obrero-patronales", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "MXN/year", "confidence": "medium", "note": "IMSS pension (Afore) included in employer IMSS contributions: ~17.5% of base salary (Cuota de Seguridad Social)" }, "employer_healthcare": { "value": 0.0, "unit": "MXN/year", "confidence": "medium", "note": "IMSS healthcare included in employer contributions" }, "employer_other_levies": { "value": 1821.08, "unit": "MXN/year", "confidence": "medium" }, "total_employer_cost": { "value": 115638.58, "unit": "MXN/year", "confidence": "medium" }, "burden_pct": { "value": 27.0, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 264000, "unit": "MXN/year", "confidence": "medium" }, "employer_ss": { "value": 66000.0, "unit": "MXN/year", "source_url": "https://www.imss.gob.mx/empresas/cuotas-obrero-patronales", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "MXN/year", "confidence": "medium", "note": "IMSS pension (Afore) included in employer IMSS contributions: ~17.5% of base salary (Cuota de Seguridad Social)" }, "employer_healthcare": { "value": 0.0, "unit": "MXN/year", "confidence": "medium", "note": "IMSS healthcare included in employer contributions" }, "employer_other_levies": { "value": 5280.0, "unit": "MXN/year", "confidence": "medium" }, "total_employer_cost": { "value": 335280.0, "unit": "MXN/year", "confidence": "medium" }, "burden_pct": { "value": 27.0, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 25.0, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 2.0, "total_burden_pct": 27.0, "notes": "Mexican employer contributions include IMSS (~17.5% depending on risk category), Afore pension (Retiro 2%, Cesantía 3.15%, Vejez 1.75% employer), INFONAVIT housing fund (5%), and PTU profit-sharing (10% of taxable profits). Total statutory employer burden typically 25–30% of payroll, varying by IMSS risk class." }, "fx_rate_usd": { "value": 17.5586, "unit": "MXN per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-ph-2026", "jurisdiction": "PH", "jurisdiction_name": "Philippines", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.sss.gov.ph/sss/appmanager/pages.do?page=schedulesOfContributions", "source_type": "government", "notes": "Philippine employer mandatory contributions: SSS (Social Security System) ~8.5% of monthly salary credit (employer share), PhilHealth 2.5% (of basic salary), Pag-IBIG 2%. Total employer burden approximately 12–13% of gross salary. 13th-month pay adds a further 8.33%.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "PHP", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 312000, "unit": "PHP/year", "source_url": "https://psa.gov.ph/statistics/survey/labor-and-employment", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 114400, "unit": "PHP/year", "confidence": "medium" }, "employer_ss": { "value": 9152.0, "unit": "PHP/year", "source_url": "https://www.sss.gov.ph/sss/appmanager/pages.do?page=schedulesOfContributions", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 2288.0, "unit": "PHP/year", "confidence": "medium", "note": "Pag-IBIG (HDMF) mandatory housing fund: 2% employer contribution" }, "employer_healthcare": { "value": 2860.0, "unit": "PHP/year", "confidence": "medium", "note": "PhilHealth: employer 2.5% (total 5%, split equally) on monthly basic salary" }, "employer_other_levies": { "value": 0.0, "unit": "PHP/year", "confidence": "medium" }, "total_employer_cost": { "value": 128700.0, "unit": "PHP/year", "confidence": "medium" }, "burden_pct": { "value": 12.5, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 312000, "unit": "PHP/year", "confidence": "medium" }, "employer_ss": { "value": 24960.0, "unit": "PHP/year", "source_url": "https://www.sss.gov.ph/sss/appmanager/pages.do?page=schedulesOfContributions", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 6240.0, "unit": "PHP/year", "confidence": "medium", "note": "Pag-IBIG (HDMF) mandatory housing fund: 2% employer contribution" }, "employer_healthcare": { "value": 7800.0, "unit": "PHP/year", "confidence": "medium", "note": "PhilHealth: employer 2.5% (total 5%, split equally) on monthly basic salary" }, "employer_other_levies": { "value": 0.0, "unit": "PHP/year", "confidence": "medium" }, "total_employer_cost": { "value": 351000.0, "unit": "PHP/year", "confidence": "medium" }, "burden_pct": { "value": 12.5, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 8.0, "pension_pct": 2.0, "healthcare_pct": 2.5, "other_levies_pct": 0, "total_burden_pct": 12.5, "notes": "Philippine employer mandatory contributions: SSS (Social Security System) ~8.5% of monthly salary credit (employer share), PhilHealth 2.5% (of basic salary), Pag-IBIG 2%. Total employer burden approximately 12–13% of gross salary. 13th-month pay adds a further 8.33%." }, "fx_rate_usd": { "value": 61.576, "unit": "PHP per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-in-2026", "jurisdiction": "IN", "jurisdiction_name": "India", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.epfindia.gov.in/site_en/For_Employers.php", "source_type": "government", "notes": "Indian employer mandatory contributions: Provident Fund (EPF) 12% of basic+DA (wages up to INR 15,000; voluntary above), ESIC 3.25% for employees earning ≤ INR 21,000/month, Professional Tax (state-level, varies). Gratuity accrues at 4.81% of basic+DA after 5 years of service. Total statutory burden: ~15–16% for eligible employees.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "INR", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 600000, "unit": "INR/year", "source_url": "https://mospi.gov.in/annual-survey-industries", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 180000, "unit": "INR/year", "confidence": "medium" }, "employer_ss": { "value": 21600.0, "unit": "INR/year", "source_url": "https://www.epfindia.gov.in/site_en/For_Employers.php", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "INR/year", "confidence": "medium", "note": "PF pension (EPS 8.33% of wages up to INR 15,000) is part of employer 12% PF contribution" }, "employer_healthcare": { "value": 5850.0, "unit": "INR/year", "confidence": "medium", "note": "ESIC (Employees' State Insurance) employer contribution 3.25% for wages ≤ INR 21,000/month" }, "employer_other_levies": { "value": 900.0, "unit": "INR/year", "confidence": "medium" }, "total_employer_cost": { "value": 208350.0, "unit": "INR/year", "confidence": "medium" }, "burden_pct": { "value": 15.75, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 600000, "unit": "INR/year", "confidence": "medium" }, "employer_ss": { "value": 72000.0, "unit": "INR/year", "source_url": "https://www.epfindia.gov.in/site_en/For_Employers.php", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "INR/year", "confidence": "medium", "note": "PF pension (EPS 8.33% of wages up to INR 15,000) is part of employer 12% PF contribution" }, "employer_healthcare": { "value": 19500.0, "unit": "INR/year", "confidence": "medium", "note": "ESIC (Employees' State Insurance) employer contribution 3.25% for wages ≤ INR 21,000/month" }, "employer_other_levies": { "value": 3000.0, "unit": "INR/year", "confidence": "medium" }, "total_employer_cost": { "value": 694500.0, "unit": "INR/year", "confidence": "medium" }, "burden_pct": { "value": 15.75, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 12.0, "pension_pct": 0, "healthcare_pct": 3.25, "other_levies_pct": 0.5, "total_burden_pct": 15.75, "notes": "Indian employer mandatory contributions: Provident Fund (EPF) 12% of basic+DA (wages up to INR 15,000; voluntary above), ESIC 3.25% for employees earning ≤ INR 21,000/month, Professional Tax (state-level, varies). Gratuity accrues at 4.81% of basic+DA after 5 years of service. Total statutory burden: ~15–16% for eligible employees." }, "fx_rate_usd": { "value": 95.39, "unit": "INR per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-sg-2026", "jurisdiction": "SG", "jurisdiction_name": "Singapore", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.cpf.gov.sg/employer/employer-obligations/how-much-cpf-contributions-to-pay", "source_type": "government", "notes": "Singapore's employer mandatory contribution is CPF at 17% of ordinary wages (OW) for employees under 55. OW ceiling is SGD 6,800/month (2024). Rates taper for older workers: 55–60 at 13%, 60–65 at 9%, 65+ at 7.5%. CPF covers retirement, healthcare, and housing. Total employer burden is predictable and comparatively low.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "SGD", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 60000, "unit": "SGD/year", "source_url": "https://www.mom.gov.sg/employment-practices/statistics/graduate-starting-salary", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "average-wage", "gross_annual": { "value": 60000, "unit": "SGD/year", "confidence": "medium" }, "employer_ss": { "value": 10200.0, "unit": "SGD/year", "source_url": "https://www.cpf.gov.sg/employer/employer-obligations/how-much-cpf-contributions-to-pay", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "SGD/year", "confidence": "medium", "note": "CPF (Central Provident Fund) is the mandatory retirement savings scheme at 17% employer contribution for employees aged ≤55 (lower rates for older workers)" }, "employer_healthcare": { "value": 0.0, "unit": "SGD/year", "confidence": "medium", "note": "MediShield Life premiums borne by employee (from CPF Medisave); no separate employer levy" }, "employer_other_levies": { "value": 0.0, "unit": "SGD/year", "confidence": "medium" }, "total_employer_cost": { "value": 70200.0, "unit": "SGD/year", "confidence": "medium" }, "burden_pct": { "value": 17.0, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 17.0, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 0, "total_burden_pct": 17.0, "notes": "Singapore's employer mandatory contribution is CPF at 17% of ordinary wages (OW) for employees under 55. OW ceiling is SGD 6,800/month (2024). Rates taper for older workers: 55–60 at 13%, 60–65 at 9%, 65+ at 7.5%. CPF covers retirement, healthcare, and housing. Total employer burden is predictable and comparatively low." }, "fx_rate_usd": { "value": 1.2945, "unit": "SGD per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-jp-2026", "jurisdiction": "JP", "jurisdiction_name": "Japan", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/nenkin/nenkin/kousei-nenkin-hoken/index.html", "source_type": "government", "notes": "Japanese employer mandatory contributions: Kosei Nenkin pension 9.15%, Health Insurance ~4.985% (varies by prefecture), Employment Insurance 0.85% (employer), Workers' Accident Compensation (Rousai) 0.3–8.8% by industry. Total burden approximately 14–16% of gross salary. Child and Childcare Support levy added 2026.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "JPY", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 5000000, "unit": "JPY/year", "source_url": "https://www.mhlw.go.jp/toukei/itiran/roudou/chingin/kouzou/z2023/", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 1850400, "unit": "JPY/year", "confidence": "medium" }, "employer_ss": { "value": 268308.0, "unit": "JPY/year", "source_url": "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/nenkin/nenkin/kousei-nenkin-hoken/index.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "JPY/year", "confidence": "medium", "note": "Kosei Nenkin (welfare pension): employer 9.15% of standard remuneration" }, "employer_healthcare": { "value": 92242.44, "unit": "JPY/year", "confidence": "medium", "note": "Employer health insurance (Kenpo): approximately 4.985% (varies by prefecture and health insurance union)" }, "employer_other_levies": { "value": 11102.4, "unit": "JPY/year", "confidence": "medium" }, "total_employer_cost": { "value": 2222052.84, "unit": "JPY/year", "confidence": "medium" }, "burden_pct": { "value": 20.09, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 5000000, "unit": "JPY/year", "confidence": "medium" }, "employer_ss": { "value": 725000.0, "unit": "JPY/year", "source_url": "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/nenkin/nenkin/kousei-nenkin-hoken/index.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "JPY/year", "confidence": "medium", "note": "Kosei Nenkin (welfare pension): employer 9.15% of standard remuneration" }, "employer_healthcare": { "value": 249250.0, "unit": "JPY/year", "confidence": "medium", "note": "Employer health insurance (Kenpo): approximately 4.985% (varies by prefecture and health insurance union)" }, "employer_other_levies": { "value": 30000.0, "unit": "JPY/year", "confidence": "medium" }, "total_employer_cost": { "value": 6004250.0, "unit": "JPY/year", "confidence": "medium" }, "burden_pct": { "value": 20.09, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 14.5, "pension_pct": 0, "healthcare_pct": 4.985, "other_levies_pct": 0.6, "total_burden_pct": 20.085, "notes": "Japanese employer mandatory contributions: Kosei Nenkin pension 9.15%, Health Insurance ~4.985% (varies by prefecture), Employment Insurance 0.85% (employer), Workers' Accident Compensation (Rousai) 0.3–8.8% by industry. Total burden approximately 14–16% of gross salary. Child and Childcare Support levy added 2026." }, "fx_rate_usd": { "value": 161.58, "unit": "JPY per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "B", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-nz-2026", "jurisdiction": "NZ", "jurisdiction_name": "New Zealand", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.ird.govt.nz/kiwisaver/employers/employer-contributions/", "source_type": "government", "notes": "New Zealand has one of the lowest employer burdens globally. Mandatory contributions: KiwiSaver 3% (can be opted out by employee), ACC (Accident Compensation) levy approximately 0.67% (employer share varies by industry). No employer healthcare levy. Total burden: ~4–5% of gross salary.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "NZD", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 65000, "unit": "NZD/year", "source_url": "https://www.stats.govt.nz/information-releases/labour-market-statistics-wages-march-2024-quarter", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 44304, "unit": "NZD/year", "confidence": "medium" }, "employer_ss": { "value": 0.0, "unit": "NZD/year", "source_url": "https://www.ird.govt.nz/kiwisaver/employers/employer-contributions/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 1329.12, "unit": "NZD/year", "confidence": "medium", "note": "KiwiSaver employer contribution: minimum 3% of gross salary" }, "employer_healthcare": { "value": 0.0, "unit": "NZD/year", "confidence": "medium", "note": "Public healthcare funded via general taxation; no employer levy" }, "employer_other_levies": { "value": 615.83, "unit": "NZD/year", "confidence": "medium" }, "total_employer_cost": { "value": 46248.95, "unit": "NZD/year", "confidence": "medium" }, "burden_pct": { "value": 4.39, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 65000, "unit": "NZD/year", "confidence": "medium" }, "employer_ss": { "value": 0.0, "unit": "NZD/year", "source_url": "https://www.ird.govt.nz/kiwisaver/employers/employer-contributions/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 1950.0, "unit": "NZD/year", "confidence": "medium", "note": "KiwiSaver employer contribution: minimum 3% of gross salary" }, "employer_healthcare": { "value": 0.0, "unit": "NZD/year", "confidence": "medium", "note": "Public healthcare funded via general taxation; no employer levy" }, "employer_other_levies": { "value": 903.5, "unit": "NZD/year", "confidence": "medium" }, "total_employer_cost": { "value": 67853.5, "unit": "NZD/year", "confidence": "medium" }, "burden_pct": { "value": 4.39, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 0, "pension_pct": 3.0, "healthcare_pct": 0, "other_levies_pct": 1.39, "total_burden_pct": 4.39, "notes": "New Zealand has one of the lowest employer burdens globally. Mandatory contributions: KiwiSaver 3% (can be opted out by employee), ACC (Accident Compensation) levy approximately 0.67% (employer share varies by industry). No employer healthcare levy. Total burden: ~4–5% of gross salary." }, "fx_rate_usd": { "value": 1.7634, "unit": "NZD per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-ie-2026", "jurisdiction": "IE", "jurisdiction_name": "Ireland", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.revenue.ie/en/employing-people/employer-obligations/employer-pay-related-social-insurance-prsi/index.aspx", "source_type": "government", "notes": "Irish employer mandatory contributions: PRSI (Pay Related Social Insurance) Class A employer rate 11.05% on weekly earnings above EUR 441. Auto-enrolment pension scheme launched 2024 with employer contribution starting at 1.5% (rising to 6% by 2034). Total burden: ~11–13% of gross salary.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "EUR", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 50000, "unit": "EUR/year", "source_url": "https://www.cso.ie/en/releasesandpublications/ep/p-earn/earningsandlabourcostsq42023/", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 24960, "unit": "EUR/year", "confidence": "medium" }, "employer_ss": { "value": 2758.08, "unit": "EUR/year", "source_url": "https://www.revenue.ie/en/employing-people/employer-obligations/employer-pay-related-social-insurance-prsi/index.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Auto-enrolment pension scheme being phased in from 2024; employer initial contribution 1.5%" }, "employer_healthcare": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Public healthcare funded via USC and general taxation; no separate employer levy" }, "employer_other_levies": { "value": 0.0, "unit": "EUR/year", "confidence": "medium" }, "total_employer_cost": { "value": 27718.08, "unit": "EUR/year", "confidence": "medium" }, "burden_pct": { "value": 11.05, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 50000, "unit": "EUR/year", "confidence": "medium" }, "employer_ss": { "value": 5525.0, "unit": "EUR/year", "source_url": "https://www.revenue.ie/en/employing-people/employer-obligations/employer-pay-related-social-insurance-prsi/index.aspx", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Auto-enrolment pension scheme being phased in from 2024; employer initial contribution 1.5%" }, "employer_healthcare": { "value": 0.0, "unit": "EUR/year", "confidence": "medium", "note": "Public healthcare funded via USC and general taxation; no separate employer levy" }, "employer_other_levies": { "value": 0.0, "unit": "EUR/year", "confidence": "medium" }, "total_employer_cost": { "value": 55525.0, "unit": "EUR/year", "confidence": "medium" }, "burden_pct": { "value": 11.05, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 11.05, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 0, "total_burden_pct": 11.05, "notes": "Irish employer mandatory contributions: PRSI (Pay Related Social Insurance) Class A employer rate 11.05% on weekly earnings above EUR 441. Auto-enrolment pension scheme launched 2024 with employer contribution starting at 1.5% (rising to 6% by 2034). Total burden: ~11–13% of gross salary." }, "fx_rate_usd": { "value": 0.87727, "unit": "EUR per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-se-2026", "jurisdiction": "SE", "jurisdiction_name": "Sweden", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.skatteverket.se/foretagochorganisationer/arbetsgivare/arbetsgivaravgifter.html", "source_type": "government", "notes": "Swedish employer social contributions (arbetsgivaravgifter) are 31.42% of gross salary for employees under 65 (reduced rates for younger workers). Components: old-age pension 10.21%, survivors pension 0.60%, health insurance 4.35%, parental insurance 2.60%, disability 0.20%, work injury 0.20%, labour market contribution 2.64%, general wage contribution 10.72%. No separate employer healthcare levy.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "SEK", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 500000, "unit": "SEK/year", "source_url": "https://www.scb.se/hitta-statistik/statistik-efter-amne/arbetsmarknad/loner-och-arbetskostnader/lonestrukturstatistik-hela-ekonomin/", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "average-wage", "gross_annual": { "value": 500000, "unit": "SEK/year", "confidence": "medium" }, "employer_ss": { "value": 157100.0, "unit": "SEK/year", "source_url": "https://www.skatteverket.se/foretagochorganisationer/arbetsgivare/arbetsgivaravgifter.html", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "SEK/year", "confidence": "medium", "note": "Pension (ålderspensionsavgift) 10.21% included in social contributions" }, "employer_healthcare": { "value": 0.0, "unit": "SEK/year", "confidence": "medium", "note": "Healthcare funded via social contributions (sjukförsäkringsavgift 4.35%)" }, "employer_other_levies": { "value": 0.0, "unit": "SEK/year", "confidence": "medium" }, "total_employer_cost": { "value": 657100.0, "unit": "SEK/year", "confidence": "medium" }, "burden_pct": { "value": 31.42, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 31.42, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 0, "total_burden_pct": 31.42, "notes": "Swedish employer social contributions (arbetsgivaravgifter) are 31.42% of gross salary for employees under 65 (reduced rates for younger workers). Components: old-age pension 10.21%, survivors pension 0.60%, health insurance 4.35%, parental insurance 2.60%, disability 0.20%, work injury 0.20%, labour market contribution 2.64%, general wage contribution 10.72%. No separate employer healthcare levy." }, "fx_rate_usd": { "value": 9.718, "unit": "SEK per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-pl-2026", "jurisdiction": "PL", "jurisdiction_name": "Poland", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.zus.pl/baza-wiedzy/skladki-wskazniki-odsetki", "source_type": "government", "notes": "Polish employer ZUS (Social Insurance Institution) contributions: pension (emerytalna) 9.76%, disability (rentowa) 6.50%, accident insurance (wypadkowa) 1.67% standard, Labour Fund (FP) 2.45%. Total: ~20.38% of gross. No employer healthcare contribution (funded from employee-side ZUS). Annual labour costs also include Employee Capital Plans (PPK) 1.5% employer contribution.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "PLN", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 75000, "unit": "PLN/year", "source_url": "https://stat.gov.pl/obszary-tematyczne/rynek-pracy/pracujacy-zatrudnieni-wynagrodzenia-koszty-pracy/", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 50400, "unit": "PLN/year", "confidence": "medium" }, "employer_ss": { "value": 10170.72, "unit": "PLN/year", "source_url": "https://www.zus.pl/baza-wiedzy/skladki-wskazniki-odsetki", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "PLN/year", "confidence": "medium", "note": "Pension (rentowa + emerytalna) included: employer ZUS pension 9.76% + disability 6.50%" }, "employer_healthcare": { "value": 0.0, "unit": "PLN/year", "confidence": "medium", "note": "NFZ (healthcare) funded via employee ZUS; no separate employer levy for health" }, "employer_other_levies": { "value": 0.0, "unit": "PLN/year", "confidence": "medium" }, "total_employer_cost": { "value": 60570.72, "unit": "PLN/year", "confidence": "medium" }, "burden_pct": { "value": 20.18, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 75000, "unit": "PLN/year", "confidence": "medium" }, "employer_ss": { "value": 15135.0, "unit": "PLN/year", "source_url": "https://www.zus.pl/baza-wiedzy/skladki-wskazniki-odsetki", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "PLN/year", "confidence": "medium", "note": "Pension (rentowa + emerytalna) included: employer ZUS pension 9.76% + disability 6.50%" }, "employer_healthcare": { "value": 0.0, "unit": "PLN/year", "confidence": "medium", "note": "NFZ (healthcare) funded via employee ZUS; no separate employer levy for health" }, "employer_other_levies": { "value": 0.0, "unit": "PLN/year", "confidence": "medium" }, "total_employer_cost": { "value": 90135.0, "unit": "PLN/year", "confidence": "medium" }, "burden_pct": { "value": 20.18, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 20.18, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 0, "total_burden_pct": 20.18, "notes": "Polish employer ZUS (Social Insurance Institution) contributions: pension (emerytalna) 9.76%, disability (rentowa) 6.50%, accident insurance (wypadkowa) 1.67% standard, Labour Fund (FP) 2.45%. Total: ~20.38% of gross. No employer healthcare contribution (funded from employee-side ZUS). Annual labour costs also include Employee Capital Plans (PPK) 1.5% employer contribution." }, "fx_rate_usd": { "value": 3.7635, "unit": "PLN per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-za-2026", "jurisdiction": "ZA", "jurisdiction_name": "South Africa", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://www.sars.gov.za/businesses-and-employers/", "source_type": "government", "notes": "South Africa has one of the lowest statutory employer burdens globally. Mandatory contributions: UIF (Unemployment Insurance Fund) 1% of remuneration (employer, matching employee 1%), SDL (Skills Development Levy) 1% of total payroll for employers with payroll > ZAR 500,000/year. No mandatory employer pension or healthcare levy. Total statutory burden: ~2%.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "ZAR", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 300000, "unit": "ZAR/year", "source_url": "https://www.statssa.gov.za/publications/P0211/P02111stQuarter2024.pdf", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "minimum-wage-full-time", "gross_annual": { "value": 47772, "unit": "ZAR/year", "confidence": "medium" }, "employer_ss": { "value": 477.72, "unit": "ZAR/year", "source_url": "https://www.sars.gov.za/businesses-and-employers/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "ZAR/year", "confidence": "medium", "note": "No mandatory employer pension contribution at statutory rate; occupational pensions governed by Pension Funds Act and CBA" }, "employer_healthcare": { "value": 0.0, "unit": "ZAR/year", "confidence": "medium", "note": "No mandatory employer medical aid contribution; employer-sponsored medical aid is voluntary" }, "employer_other_levies": { "value": 477.72, "unit": "ZAR/year", "confidence": "medium" }, "total_employer_cost": { "value": 48727.44, "unit": "ZAR/year", "confidence": "medium" }, "burden_pct": { "value": 2.0, "unit": "% of gross wage", "confidence": "medium" } }, { "label": "average-wage", "gross_annual": { "value": 300000, "unit": "ZAR/year", "confidence": "medium" }, "employer_ss": { "value": 3000.0, "unit": "ZAR/year", "source_url": "https://www.sars.gov.za/businesses-and-employers/", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "ZAR/year", "confidence": "medium", "note": "No mandatory employer pension contribution at statutory rate; occupational pensions governed by Pension Funds Act and CBA" }, "employer_healthcare": { "value": 0.0, "unit": "ZAR/year", "confidence": "medium", "note": "No mandatory employer medical aid contribution; employer-sponsored medical aid is voluntary" }, "employer_other_levies": { "value": 3000.0, "unit": "ZAR/year", "confidence": "medium" }, "total_employer_cost": { "value": 306000.0, "unit": "ZAR/year", "confidence": "medium" }, "burden_pct": { "value": 2.0, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 1.0, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 1.0, "total_burden_pct": 2.0, "notes": "South Africa has one of the lowest statutory employer burdens globally. Mandatory contributions: UIF (Unemployment Insurance Fund) 1% of remuneration (employer, matching employee 1%), SDL (Skills Development Levy) 1% of total payroll for employers with payroll > ZAR 500,000/year. No mandatory employer pension or healthcare levy. Total statutory burden: ~2%." }, "fx_rate_usd": { "value": 16.3775, "unit": "ZAR per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "A", "display_confidence": "cross-checked" }, { "record_id": "fully-burdened-cost-model-ae-2026", "jurisdiction": "AE", "jurisdiction_name": "United Arab Emirates", "effective_from": "2026-01-01", "effective_to": null, "last_checked": "2026-05-10", "confidence": "medium", "reviewer": "research-compiled-2026-05-10", "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/end-of-service-gratuity", "source_type": "government", "notes": "UAE has effectively zero statutory payroll burden for expatriate employees (the vast majority). EOSG (end-of-service gratuity) accrues at 21 days' basic salary/year for first 5 years (5.75% equivalent). Mandatory health insurance (Dubai, Abu Dhabi) adds employer cost of ~AED 2,000–7,000/employee/year depending on coverage. UAE nationals covered by GPSSA: employer contributes 12.5% of basic salary.", "change_log_id": "chg-expand-2026-05-10", "data": { "currency": { "value": "AED", "unit": "ISO 4217", "confidence": "high" }, "local_average_gross_wage_annual": { "value": 120000, "unit": "AED/year", "source_url": "https://www.mohre.gov.ae/en/laws-and-regulations/laws/wage-protection-system.aspx", "source_type": "government", "effective_from": "2024-12-31", "confidence": "medium" }, "sample_salaries": [ { "label": "average-wage", "gross_annual": { "value": 120000, "unit": "AED/year", "confidence": "medium" }, "employer_ss": { "value": 0.0, "unit": "AED/year", "source_url": "https://u.ae/en/information-and-services/jobs/working-in-uae/end-of-service-gratuity", "source_type": "government", "effective_from": "2026-01-01", "confidence": "medium" }, "employer_pension": { "value": 0.0, "unit": "AED/year", "confidence": "medium", "note": "No mandatory pension contribution for expatriate employees (~90% of private sector workforce). Emirati nationals: GPSSA contributions apply (employer 12.5%)." }, "employer_healthcare": { "value": 0.0, "unit": "AED/year", "confidence": "medium", "note": "Mandatory health insurance required for employees in Abu Dhabi (employer-provided) and Dubai; cost varies by plan." }, "employer_other_levies": { "value": 0.0, "unit": "AED/year", "confidence": "medium" }, "total_employer_cost": { "value": 120000.0, "unit": "AED/year", "confidence": "medium" }, "burden_pct": { "value": 0, "unit": "% of gross wage", "confidence": "medium" } } ], "employer_contribution_rates": { "social_security_pct": 0, "pension_pct": 0, "healthcare_pct": 0, "other_levies_pct": 0, "total_burden_pct": 0, "notes": "UAE has effectively zero statutory payroll burden for expatriate employees (the vast majority). EOSG (end-of-service gratuity) accrues at 21 days' basic salary/year for first 5 years (5.75% equivalent). Mandatory health insurance (Dubai, Abu Dhabi) adds employer cost of ~AED 2,000–7,000/employee/year depending on coverage. UAE nationals covered by GPSSA: employer contributes 12.5% of basic salary." }, "fx_rate_usd": { "value": 3.6725, "unit": "AED per USD", "effective_from": "2026-07-02", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html", "note": "ECB reference rate via Frankfurter, as of 2026-07-02." } }, "source_class": "B", "display_confidence": "cross-checked" } ] }