Fully-Burdened Employer Cost Calculator
See the statutory employer on-cost in any of 21 major hiring markets — social security, pension and healthcare levies on top of gross salary — so your headcount budget reflects the real cost of a hire, not just the offer.
Full itemisation pending.
| Cost component | Amount | Share of gross |
|---|---|---|
At each country's documented benchmark salary. On-cost burden = (total employer cost − gross salary) ÷ gross salary, statutory minimums only.
| Country | Benchmark salary | Total employer cost | On-cost burden |
|---|---|---|---|
| Selected |
Each country's on-cost is built from statutory employer contribution rates sourced from the relevant national authority — HMRC for the UK, IRS and SSA for the US, Deutsche Rentenversicherung for Germany, CRA for Canada, the ATO for Australia, and equivalents elsewhere. Employer social security, mandatory pension, and healthcare levies are summed at the documented benchmark salary. The burden percentage is the authoritative figure; itemised components show the largest documented lines, with any remainder grouped as other statutory levies. Figures exclude discretionary benefits and the EOR provider's management fee, which typically adds a further 10–15% on top.
Most social security systems apply employer contributions up to a salary ceiling. Above that ceiling the contribution stops rising, so the effective burden percentage falls as salary increases. This calculator applies the documented statutory rate flat, which is accurate around the benchmark salary but overstates the burden well above the contribution cap — in Germany contributions cease above the Beitragsbemessungsgrenze, while UK employer National Insurance has no upper limit and stays flat. Treat figures far from the benchmark as planning estimates and confirm with local payroll counsel.
Gross salary is the offer; fully-burdened cost is what the business actually pays. Statutory employer on-costs run from near-zero in low-contribution markets to over 40% in parts of Europe and Latin America — a headcount plan built on gross salary alone understates true cost by a wide margin. Use this floor to set the right multiplier per market, then model EOR versus entity for a specific hire.