Table III.1. Employee Social Security Contribution Rates

PART III.
Social Security Contribution Tables (2009)
Table III.1. Employee social security contribution rates 1
Base Deductibility 6
Lump-
Tax Marginal Lower Upper Maximum sum Special
Country base rate2 threshold 3 threshold 3 contribution 4 charge 5 base % features 7
Australia - - - - - - - - -
Austriaa 14*MGE 0 0 ### 5,008 - TY 100 VC
14*MGE 15.06 5,008 15,792 - TY 100 VC
14*MGE 16.06 15,792 17,220 - TY 100 VC
14*MGE 17.06 17,220 19,376 - TY 100 VC
14*MGE 18.06 19,376 56,280 10,163 - TY 100 VC
Belgium MGE 13.07 - - - - TY 100 RE/EX
Canadab AGE 1.73 0 3,500

6.68 3,500 42,300
4.95 41,100 46,300 2,910 - - - TC
Chileo MGE 7.00 0 15,078,874 1055521.18 - - VC
Czech Republic MGE 4.50 94220 423990 - - - -
MGE 6.50 94220 612430 - - - -
Denmark AGE 8.00 - - - 8,556 TY 100 -
1,080.0 TY 100 -
Finlandn TYs 1.28 - - - - - - -
AGE 5.20 - - -- -- TY 100 --
Francek AGE 21.46 0 34,308 86.9
19.91 34,308 102,924 85.9
11.01 102,924 137,232 74.5
8.61 137,232 - - TY 67.3 -
Germanyc AGE 20.71 0 44,100
11.35 44,100 64,800 11,484 - EMPR 100 -
Greeced MGE 16.00 - 5,543.4 887 - TY 100 -
Hungary AGE 9.50 0 7,446,000 707,370 - - - -
AGE 7.50 - - - - - - -
Icelandm TY - 1,361,468 - - 7,534 - - -
AGE 8.00 TY 100 VC
Ireland AGE 4.00 18,304 26,000
6.00 26,000 52,000
2.00 50,700 100,100
2.50 100,100 - - - - - -
Italy AGE 9.49 0 42,069
10.49 42,069 91,507 9,178 - TY 100 -
Japan MGE 12.175 0 620,000 75,485 - TY 100 -
MGE 4.50 620,000 1,210,000 26,550 - TY 100 -
MGE 0.40 1,210,000 - - - TY 100 -
Korea MGE 4.50 0 1,944,000 87,480 TY 100

MGE 3.11 0 - - - - -
Luxembourg AGE 10.95 0 100,555.4 11,010.82 TY 100 -

AGE 1.40 5,027.77 - - - - - -
Mexicoe MGE 1.25 0 4,854 506 - - - -

MGE 1.25+0.4 4,854 40,447 142 - - - -
MGE - 40,447 - - 648 - - -
Netherlands AGE 0.00 16,443 47,802 0 - TY 100 -
AGE 6.90 0 32,369 2,233 1,064 (A) - - -
TY 31.15 0 32,127 10,008 - - - -
New Zealand - - - - - - - - -
Norway AGE 7.80 - - - - - -
Poland l
AGE 13.71 0 95790 TY 100 -
2.45 95790 - TY 100 -
AGE 9 TY 100 -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republicf MGE 8.00 [295.50] 2,784 223 - TY 100 -
MGE 1.40 [295.50] 1,044 15 - TY 100 -
MGE 4.00 [295.50] 2,006 80 - TY 100 -
Spaing AGE 6.35 [8737.2] 37,994.4 2,413 - TY 100 -
Swedenh AGE 7.00 [18104.4] 410,763 28,800 TC 100 -
Switzerland AGE 11.05 0 106,800 TY 100 -
10.05 106,800 - TY 100 -
Turkey (YTL)i AGE 15.00 53,001.0 7,950 - TY 100 -
United Kingdomj WGE 11.00 110 770 RE/VC
WGE 1.00 844 - - - - - RE/VC
United States AGE 6.20 0 106,800
1.45 106,800 - - - - - -
Key to abbreviations:
n.a.: Data not provided
WGE: Weekly gross earnings

MGE: Monthly gross earnings
AGE: Annual gross earnings
TY: Taxable income measured for central government tax purposes

TYs: Taxable income modified for sub-central government purposes
T: (Annual) central government income tax payable
Ts: (Annual) sub-central income tax
EMPR: employer social security contribution
RE: Rebate/Reduction
EX: Extra contribution
VC: Voluntary contribution possible
TC: Tax credit
PTC(87.5): Partial tax credit (87.5%)
Explanatory notes:
1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social security provisions
contribution amounts are shown in national currencies. For the purpose of this table, a dash ( - ) means 'not applicable'. Further explanatory notes may be found in the Explanato
2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contribution pools (e
note below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the marginal rate applies
monthly gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, where a graduated
the corresponding tax base band (lower threshold up to upper threshold) on the same line.
3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in the first (tax base)
without brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in square brackets [], the
deducted from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a country-specific footno
minimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, the contributions
imposed on the tax base in excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginal rate is shown,
lump-sum charge.
4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rate multiplied by th
progressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding upper threshhold
does not exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory notes may be prov
5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Where a taxpayer is
earnings or income fall below a certain level, this amount is indicated in the 'lower threshold' column, with the relevant measure noted in parentheses.
6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they are deductible aga
base is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is determined as a per
differ from the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this base, then TYs and the d
are deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, along with the deductible po
determined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectly deductible through this chan
relevant).
relevant).
7. Special features may be elaborated in the Explanatory Annex or as country-specific comments in the table above.
Country-specific footnotes:
(a) The lower threhold is equal to EUR 357.74*14.
(b) See the Explanatory Annex for a more detailed description of the Canadian system.
(c) As of 1 January 2005, the lower ceiling rate increased by 0.25 percentage points (to 21,65%) for childless employees.
(d) The threshold shown applies to employees insured after 1 January 1993. A lower treshold of EUR 2,315 per month applies to employees insured before this date. See the Expl
(e) The 0.40% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.
(f) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value (minimum wage), then the SSC rate applies to this value.
(g) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.
(h) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.
(i) Turkey changed the national currency unit as YTL as of 1 January 2005, where 1 YTL equals 1 million TL.
(j) The rates and thresholds shown are those in effect as of 5 April.
(k) These rates apply for non managers. They include the prélèvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deductible against personal
are not.
(l) The additional 9 per cent is levied on gross wages minus the social security contributions that already have been paid.
(m) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross earnings. In add
cent of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publicly-managed fun
of Iceland.
(n) In Finland, the pension insurance contribution amounts to 5.4 per cent of gross sarary for employees aged 53 or older (compared to 4.3 per cent for younger workers). Wor
cent of gross salary instead of 5.2 per cent.
(o) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that are classified as taxes ( see Expla
available till early 2011.
Note on aggregation:
In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements are aggregated f
example, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another element imposes a 1.5% rat
and a 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate ap
10.55% rate applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.
(LUX) Jusqu’en 2008, la continuation de rémunération en cas d’incapacité de travail sur les 15 premières semaines des salariés de statut « employé » est à charge de l’employeu
patronale de 0,82% en 2008) pour l’assurance maladie-maternité. A partir de 2009, la législation sur le statut unique introduit le statut de « salarié », regroupant désormais les sal
charge de l’assurance maladie-maternité (en 2009 : part patronale de 0,25%). Suite à l’introduction du statut unique, la part assuré pour indemnité pécuniaires de maladie passe
social security provisions vary by locality). Threshold and maximum
y be found in the Explanatory Annex.
ecurity contribution pools (e.g., for unemployment, health etc) -- see the
s, the marginal rate applies to the tax base identified in column 1 (e.g.,
Similarly, where a graduated system applies, the marginal rates apply to
cated in the first (tax base) column. Where a lower threshold is shown
wn in square brackets [], the threshold is not a contribution-free amount
d in a country-specific footnote, the amount shown in this column is in a
ginal rate, the contributions are 'capped' at this threshold (they are not
no marginal rate is shown, in which case the thresholds applies to the
bution rate multiplied by the upper threshhold base amount. Where a

sponding upper threshhold. Lastly note that where an upper threshold
planatory notes may be provided in the Explanatory Annex.
ount. Where a taxpayer is exempt from the lump-sum charge if his/her
ere they are deductible against central government taxable income, the
e tax is determined as a percentage of taxable income (TYs) which may
s base, then TYs and the deductible portion are shown. If contributions
long with the deductible portions. (Note that if sub-central income tax is
eductible through this channel), this additional information would not be
fore this date. See the Explanatory Annex for more details.
o this value.
deductible against personal taxable income, but CRDS and CSG (partly)
able gross earnings. In addition, optional pension savings of up to 4 per

e to a publicly-managed fund), they are included in the table in the case
for younger workers). Workers aged 53 or older therefore pay 6.3 per
sified as taxes ( see Explanatory Annex ). Figures for 2010 will not be
elements are aggregated for the purpose of reporting in this table. For
lement imposes a 1.5% rate on gross earnings between 0 and 97,200,
as follows: 11.55% rate applicable to earnings between 0 and 92,000;
est à charge de l’employeur. Par contre, l’assurance maladie-maternité couvre l’entièreté des indemnités pécuniaires des salariés de statut « ouvrier » dès le premier jour d’incapacité de trava
groupant désormais les salariés « ouvriers » et les salariés « employés », et aligne les conditions au niveau du remboursement des indemnités pécuniaires en cas d’incapacité de travail. Les
uniaires de maladie passe de 0,1 à 0,25% pour les salariés d’ancien statut « employé » et de 2,35% à 0,25% pour les salariés d’ancien statut « ouvrier ». En même temps, la charge financièr
emier jour d’incapacité de travail. De ce fait deux taux de cotisations sont applicables jusqu’en 2008 (part patronale en 2008 : 2,35% pour les ouvriers et 0,10% pour les employés). Ainsi sur la
as d’incapacité de travail. Les obligations patronales couvrent désormais les 13 premières semaines d’incapacité de travail pour tous les salariés, et les employeurs sont remboursés à 80% p
ême temps, la charge financière des patrons due à la continuation de rémunération (non incluse dans la série statistique) passe de 1,26% en 2008 à 0,45% en 2009 (estimations).
pour les employés). Ainsi sur la période 1981-2008 un taux moyen de cotisation est appliqué pour les prestations en espèces-indemnités pécuniaires de maladie (part
eurs sont remboursés à 80% par une mutuelle des employeurs (taux de cotisation en 2009 : 1,79% (estimation)). A partir de la 14ème semaine, les indemnités sont à
2009 (estimations).
PART III. Social Security Contribution Tables (2008)
Lump-
Australia - - - - - - - - -
Austriaa 14*MGE 18.06 [4,886] 55,020 9,935 - TY 100 VC

6.68 3,500 41,100
4.95 41,100 44,900 2,760 - - - TC
Chile n
MGE 7.00 0 15,445,850 1081209.528 - - VC
Czech Republic MGE 12.50 86239 1077987.5 - - - -
Denmark AGE 8.00 - - - 8,292 TY 100 -
975.6 TY 100 -
Finland TYs 1.24 - - - - - - -
AGE 5.11 - - -- -- TY 100 --
Francek AGE 21.46 0 33,276 86.9
19.91 33,276 99,828 85.9
11.01 99,828 133,104 74.5
8.61 133,104 - - TY 67.3 -
11.60 43,200 63,000 11,115 - EMPR 100 -
Greeced MGE 16.00 - 5,465.2 874 - TY 100 -
Hungary AGE 9.50 0 7,137,000 678,015 - - - -
AGE 7.50 - - - - - - -
Icelandm TY - 1,143,362 - - 7,103 - - -
AGE 8.00 TY 100 VC
Ireland AGE 4.00 18,304 26,000
6.00 26,000 50,700
2.00 50,700 100,100
2.50 100,100 - - - - - -
Italy AGE 9.49 0 40,765
10.49 40,765 88,669 8,894 - TY 100 -
Japan MGE 12.198 0 620,000 75,628 - TY 100 -
MGE 4.70 620,000 1,210,000 27,730 - TY 100 -
MGE 0.60 1,210,000 - - - TY 100 -
Korea MGE 4.50 0 1,944,000 87,480 TY 100

MGE 2.96 0 - - - - -
Luxembourg AGE 11.52 0 94,216.80 10,853.78 - TY 100 -

AGE 1.40 4,808.97 - - - - - -
Mexicoe MGE 1.25 0 4,799 500 - - - -

MGE 1.25+0.4 4,799 39,990 141 - - - -
MGE - 39,990 - - 641 - - -
Netherlands AGE 3.50 15,921 46,205 1,060 - TY 100 -
AGE 7.20 0 31,231 2,249 1,047 (A) - - -
TY 31.15 0 31,589 9,840 - - - -
New Zealand - - - - - - - - -
Norway AGE 7.80 - - - - - -
Poland l
AGE 13.71 0 85290 TY 100 -
2.45 85290 - TY 100 -
AGE 9 TY 100 -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republicf MGE 8.00 [8100] 77,814 6,225 - TY 100 -
MGE 1.40 [8100] 29,180 409 - TY 100 -
MGE 4.00 [8100] 56,283 2,251 - TY 100 -
Spaing AGE 6.35 [8398.8] 36,889.2 2,342 - TY 100 -
Swedenh AGE 7.00 [17343] 387,360 27,100 TC 100 -
10.05 106,800 - TY 100 -
WGE 1.00 770 - - - - - RE/VC
1.45 102,000 - - - - - -


TC: Tax credit
Explanatory notes:
TC: Tax credit
Explanatory notes:
lump-sum charge.
relevant).
are not.
of Iceland.
(n) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that are classified as taxes ( see Explanatory Annex ).
are not.
of Iceland.

o this value.

( see Explanatory Annex ).

Lump-
Australia - - - - - - - - -

6.75 3,500 40,000
4.95 40,000 43,700 2,710 - - - TC
Chile n
MGE 7.00 0 14,128,315 988982.064 - - VC
Czech Republic MGE 12.50 - - - - TY 100 -
Denmark AGE 8.00 - - - 8,052 TY 100 -
975.6 TY 100 -
Finland TYs 1.28 - - - - - - -
AGE 5.63 - - -- -- TY 100 --
Francek AGE 21.56 0 32,184 86.9
19.91 32,184 96,552 85.9
11.01 96,552 128,736 74.5
8.61 128,736 - - TY 67.4 -
12.20 42,750 63,000 11,277 - EMPR 100 -
Greeced MGE 16.00 - 5,279.6 845 - TY 100 -
Hungary AGE 8.50 0 6,748,847 573,652 - - - -
AGE 8.50 - - - - - - -
Icelandm TY - 1,080,067 - - 6,314 - - -
AGE 8.00 TY 100 VC
Ireland AGE 4.00 17,628 24,960
6.00 24,960 48,800
2.00 48,800 100,100
2.50 100,100 - - - - - -
Italy AGE 9.49 0 40,083
10.49 40,083 87,187 8,745 - TY 100 -
Japan MGE 12.021 0 620,000 74,530 - TY 100 -
MGE 4.70 620,000 1,210,000 27,730 - TY 100 -
MGE 0.60 1,210,000 - - - TY 100 -
Korea MGE 4.50 0 1,944,000 87,480 TY 100

MGE 2.84 0 - - - - -

AGE 1.40 4,710.84 - - - - - -
Mexicoe MGE 1.25 0 4,615 471 - - - -

MGE 1.25 + 0.56 4,615 38,454 190 - - - -
MGE - 38,454 - - 661 - - -
AGE 6.50 0 30,623 1,990 1,012 (A) - - -
TY 31.15 0 31,122 9,695 - - - -
New Zealand - - - - - - - - -
Norway AGE 7.80 - - - - - -
Poland l
AGE 17.21 0 78480 TY 100 -
2.45 78480 - TY 100 -
AGE 9 TY 100 -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republicf MGE 8.00 [7600] 54,053 4,324 - TY 100 -
MGE 1.40 [7600] 27,026 378 - TY 100 -
MGE 4.00 [7600] 51,822 2,073 - TY 100 -
Spaing AGE 6.35 [7988.4] 35,953.2 2,283 - TY 100 -
Swedenh AGE 7.00 [17046.9] 371,200 25,900 TC 100 -
10.05 106,800 - TY 100 -
WGE 1.00 670 - - - - - RE/VC
1.45 97,500 - - - - - -


TC: Tax credit
Explanatory notes:
TC: Tax credit
Explanatory notes:
lump-sum charge.
relevant).
are not.
of Iceland.
are not.
of Iceland.

o this value.


Lump-
Australia - - - - - - - - -

6.82 3,500 39,000
4.95 39,000 42,100 2,640 - - - TC
Chile n
MGE 7.00 0 13,202,194 924153.552 - - VC
Denmark AGE 8.00 - - - 7,872 TY 100 -
975.5 TY 100 -
Finland TYs 1.33 - - - - - - -
AGE 5.65 - - -- -- TY 100 --
Francek AGE 21.46 0 31,068 86.9
19.91 31,068 93,204 85.9
11.01 93,204 124,272 74.5
8.61 124,272 - - TY 67.4 -
13.00 42,750 63,000 11,781 - EMPR 100 -
Greeced MGE 16.00 - 5,077 812 - TY 100 -
Hungary AGE 8.50 0 6,325,447 537,663 - - - -
AGE 5.83 - - - - - - -
Icelandm TY - 900,732 - - 6,075 - - -
AGE 8.00 TY 100 VC
Ireland AGE 4.00 14,924 22,880
6.00 22,880 46,600
2.00 46,600 - - - - - -
Italy AGE 9.19 0 39,297
10.19 39,297 85,478 8,317 - TY 100 -
Japan MGE 12.221 0 620,000 75,770 - TY 100 -
MGE 4.90 620,000 980,000 17,640 - TY 100 -
MGE 0.80 980,000 - - - TY 100 -
Korea MGE 4.50 0 1,944,000 87,480 TY 100

MGE 2.69 0 - - - - -
AGE 1.00 4,519.65 - - - - - -
Mexicoe MGE 1.25 0 4,441 444 - - - -

MGE 1.25 + 0.72 4,441 37,009 234 - - - -
MGE - 37,009 - - 679 - - -
AGE 6.50 0 30,015 1,951 939 (A) - - -
TY 31.70 0 30,631 9,710 - - - -
New Zealand - - - - - - - - -
Norway AGE 7.80 - - - - - -
Poland l
AGE 18.71 0 73560 TY 100 -
2.45 73560 - TY 100 -
AGE 8.75 TY 100 -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republic f
MGE 8.00 [6900] 49,649 3,972 - TY 100 -
MGE 1.40 [6900] 24,824 348 - TY 100 -
MGE 4.00 [6900] 47,475 1,899 - TY 100 -
Spaing AGE 6.35 [7574.4] 34,772.4 2,208 - TY 100 -
Swedenh AGE 7.00 [16,793.1] 359,100 25,100 TC 100 -
10.05 106,800 - TY 100 -
Turkey (YTL)i AGE 15.00 41,418 6,213 - TY 100 -
WGE 1.00 645 - - - - - RE/VC
1.45 94,200 - - - - - -


TC: Tax credit
Explanatory notes:
Explanatory notes:
lump-sum charge.
relevant).
(a) The lower threhold is equal to 333,16*14.
are not.
(l) The additional 8.75 per cent is levied on gross wages minus the social security contributions that already have been paid.
of Iceland.
are not.
(l) The additional 8.75 per cent is levied on gross wages minus the social security contributions that already have been paid.
of Iceland.

o this value.


Lump-
Australia - - - - - - - - -

6.90 3,500 39,000
4.95 39,000 41,100 2,622 - - - TC
Chile n
MGE 7.00 0 12,941,863 905930.424 - - VC
Denmark AGE 8.00 - - - 7,728 TY 100 -
894.5 TY 100 -
Finland TYs 1.50 - - - - - - -
AGE 5.10 - - -- -- TY 100 --
Francel AGE 21.36 0 30,192 86.8
19.91 30,192 90,576 85.9
11.01 90,576 120,768 74.5
8.61 120,768 - - TY 67.4 -
13.00 42,300 62,400 11,433 - EMPR 100 -
Greeced MGE 16.00 - 4,881 781 - TY 100 -
Hungary AGE 8.50 0 6,000,600 510,051 - - - -
AGE 5.00 - - - - - - -
Icelandm TY - 855,231 - - 5,738 - - -
AGE 8.00 TY 100 VC
Ireland AGE 4.00 14,924 18,512
6.00 18,512 44,180
2.00 44,180 - - - - - -
Italy AGE 9.19 0 38,641
10.19 38,641 84,049 8,178 - TY 100 -
Japan MGE 6.967 0 620,000 43,195 - TY 100 -
MGE 4.10 0 980,000 40,180 - TY 100 -
MGE 0.78 0 - - - TY 100 -
Korea AGE 7.105 - - - - TY 100 -

AGE 1.00 4,427.79 - - - - - -
Mexicoe MGE 1.25 0 4,271 418 - - - -

MGE 1.25 + 0.88 4,271 35,588 276 - - - -
MGE - 35,588 - - 694 - - -
AGE 1.45 0 29,754 431 361 (A) - - EX
TY 32.60 0 30,357 9,896 - - - -
New Zealand - - - - - - - - -
Norway AGE 7.80 [29,600] - - - - - -
Poland k
AGE 18.71 TY 100 -
AGE 8.5 TY 100 -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republicf MGE 8.00 [6,500] 43,095 3,448 - TY 100 -
1.40 [6,500] 21,548 302 - TY 100 -
4.00 [6,500] 43,095 1,724 - TY 100 -
Spaing AGE 6.35 [7,182] 33,761 2,144 - TY 100 -
Swedenh AGE 7.00 [16,666] 348,998 24,400 TY/TYs 12.5 PTC(87.5)
Switzerland AGE 11.20 0 106,800
11.70 106,800 267,000
10.05 267,000 - - - TY 100 -
Turkey (YTL)i AGE 15.00 5,864 38,119 5,718 - TY 100 -
WGE 1.00 630 - - - - - RE/VC
1.45 90,000 - - - - - -


TC: Tax credit
Explanatory notes:
1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social security provisions v
2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contribution pools (e.g
3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in the first (tax base) c
deducted from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a country-specific footn
a minimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, the contributions
lump-sum charge.
Explanatory notes:
lump-sum charge.
4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rate multiplied by the
progressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding upper threshhold.
5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Where a taxpayer is e
6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they are deductible again
base is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is determined as a perc
differ from the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this base, then TYs
contributions are deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, along with the d
income tax is determined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectly deductible throu
would not be relevant).
(a) The lower threhold equals to 323,46*14. See also comment on special feature.
(c) As of 1 January 2005, the rates are increased by 0.25 percentage points (to 21,1% and 13,25%) for employee who are older than 23 years and has no children.
(d) The threshold shown applies to employees insured after 1 January 1993. A lower treshold of EUR 2,140.50 applies to employees insured before this date. See the Explanatory
(f) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value. The thresholds in this table are
Explanatory Annex for more details.
(k) The additional 8.5 per cent is levied on gross wages minus the social security contributions that already have been paid.
(l) These rates apply for non managers. They include the prélèvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deductible against pers
(partly) are not.
(m) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross earnings. In ad
per cent of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publicly-managed
case of Iceland.
In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements are aggregated fo
example, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another element imposes a 1.5% rate
and a 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate app
(partly) are not.
(m) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross earnings. In ad
per cent of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publicly-managed
case of Iceland.
ay be found in the Explanatory Annex.
es, the marginal rate applies to the tax base identified in column 1 (e.g.,
ed in a country-specific footnote, the amount shown in this column is in
rginal rate, the contributions are 'capped' at this threshold (they are not

esponding upper threshhold. Lastly note that where an upper threshold
xplanatory notes may be provided in the Explanatory Annex.
mount. Where a taxpayer is exempt from the lump-sum charge if his/her
e from this base, then TYs and the deductible portion are shown. If
parate lines, along with the deductible portions. (Note that if sub-central
ns indirectly deductible through this channel), this additional information
s no children.
is date. See the Explanatory Annex for more details.
e thresholds in this table are those valid for the first half of 2005, see the
fully deductible against personal taxable income, but CRDS and CSG
taxable gross earnings. In addition, optional pension savings of up to 4

made to a publicly-managed fund), they are included in the table in the
s ( see Explanatory Annex ).
e elements are aggregated for the purpose of reporting in this table. For
element imposes a 1.5% rate on gross earnings between 0 and 97,200,
taxable gross earnings. In addition, optional pension savings of up to 4
made to a publicly-managed fund), they are included in the table in the
s ( see Explanatory Annex ).
Lump-
Australia - - - - - - - - -

6.93 3,500 39,000
4.95 39,000 40,500 2,604 - - - TC
Chile l
MGE 7.00 0 12,468,276 872779.32 - - VC
Denmark AGE 8.00 - - 7,560 TY 100 -
894 TY 100 -
Finland TYs 1.50 - - - - - - -
AGE 4.85 - - -- -- TY 100 --
Francej AGE 21.20 0 29,712 87.0
18.75 29,712 89,136 85.3
10.85 89,136 118,848 74.6
8.45 118,848 - - TY 67.3 -
Germany AGE 20.85 0 41,850
13.00 41,850 61,800 11,319 - EMPR 100 -
Greecec MGE 16.00 - 4,694 751 - TY 100 -
Hungary AGE 8.50 0 5,307,000 451,095 - - - -
AGE 5.00 - - - - - - -
Icelandk TY - 855,288 - - 5,576 - - -
AGE 8.00 TY 100 VC
Ireland AGE 4.00 14,924 18,512
6.00 18,512 42,160
2.00 42,160 - - - - - -
Italy AGE 9.19 0 37,883
10.19 37,883 82,401 8,018 - TY 100 -
Japan MGE 6.79 0 620,000 42,098 - TY 100 -
MGE 4.10 0 980,000 40,180 - TY 100 -
MGE 0.70 0 - - - TY 100 -
Korea AGE 7.055 - - - - TY 100 -
AGE 1.00 4,235.16 - - - - - -
Mexicod MGE 1.25 0 4,128 396 - - - -

MGE 1.25 + 1.04 4,128 34,401 315 - - - -
MGE - 34,401 - - 710 - - -
AGE 1.25 0 29,493 369 308 (A) - - EX
TY 32.55 0 29,543 9,616 - - - -
New Zealand - - - - - - - - -
Norway AGE 7.80 [23,000] - - - - - -
Poland e
AGE 18.71 - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republicf MGE 8.00 [6,185] 41,814 3,345 - TY 100 -
1.40 [6,185] 20,908 293 - TY 100 -
4.00 [3,000] 32,000 1,280 - TY 100 -
Spaing AGE 6.35 [6,872.4] 32,778 2,081 - TY 100 -
Swedenh AGE 7.00 [16,624] 340,938 23,900 TY/TYs 25 PTC(75)
11.70 106,800 267,000
10.05 267,000 - - - TY 100 -
Turkey (TL millions) AGE 15.00 5,963 33,811 5,072 - TY 100 -
United Kingdomi WGE 11.00 91 610 RE/VC
WGE 1.00 610 - - - - - RE/VC
1.45 87,900 - - - - - -


TC: Tax credit
PTC(75): Partial tax credit (75%)
Explanatory notes:
1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social security provisions vary by l
amounts are shown in national currencies. For the purpose of this table, a dash ( - ) means 'not applicable'. Further explanatory notes may be found in the Explanatory Annex.
2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contribution pools (
note below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the marginal rate applie
monthly gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, where a graduat
3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in the first (tax base
without brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in square brackets [], t
deducted from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a country-specific foot
minimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, the contributions are 'c
on the tax base in excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginal rate is shown, in which
charge.
4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rate multiplied by t
progressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding upper threshhold. L
2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contribution pools (
note below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the marginal rate applie
monthly gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, where a graduat
charge.
4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rate multiplied by t
not exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory notes may be provided
5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Where a taxpayer i
6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they are deductible agains
is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is determined as a percen
from the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this base, then TYs and the ded
deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, along with the deductible po
determined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectly deductible through this cha
relevant).
(a) The lower threshold equals to 316,19*14. See also comment on special feature.
(c) As of 1 February 2004 the threshold shown applies to employees insured after 1 January 1993. A lower treshold of EUR 2,058.25 applies for employees insured before th
details.
(d) The 1.04% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.
(e) Source: Taxing Wages.
(f) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value. The thresholds in this ta
thresholds, see the Explanatory Annex for more details.
(i) The rates and thresholds shown are those in effect as of 5 April.
(j) These rates apply for non managers. They include the prélèvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deductible against persona
are not.
(k) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross earnings. In ad
Iceland.
(l) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that are classified as taxes ( see Explanatory Annex ).
In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements are aggregated
a 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate applicab
rate applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.
Iceland.
(l) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that are classified as taxes ( see Explanatory Annex ).
a 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate applicab
rate applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.
curity provisions vary by locality). Threshold and maximum contribution
he Explanatory Annex.
curity contribution pools (e.g., for unemployment, health etc) -- see the
, the marginal rate applies to the tax base identified in column 1 (e.g.,
imilarly, where a graduated system applies, the marginal rates apply to
ated in the first (tax base) column. Where a lower threshold is shown
n in square brackets [], the threshold is not a contribution-free amount
in a country-specific footnote, the amount shown in this column is in a
te, the contributions are 'capped' at this threshold (they are not imposed
al rate is shown, in which case the thresholds applies to the lump-sum

nding upper threshhold. Lastly note that where an upper threshold does
he Explanatory Annex.
, the marginal rate applies to the tax base identified in column 1 (e.g.,
imilarly, where a graduated system applies, the marginal rates apply to
ated in the first (tax base) column. Where a lower threshold is shown
in a country-specific footnote, the amount shown in this column is in a
te, the contributions are 'capped' at this threshold (they are not imposed
al rate is shown, in which case the thresholds applies to the lump-sum

nding upper threshhold. Lastly note that where an upper threshold does
y notes may be provided in the Explanatory Annex.
hey are deductible against central government taxable income, the base
determined as a percentage of taxable income (TYs) which may differ
se, then TYs and the deductible portion are shown. If contributions are
ng with the deductible portions. (Note that if sub-central income tax is
ductible through this channel), this additional information would not be
ployees insured before this date. See the Explanatory Annex for more
The thresholds in this table are a weighted average of the applicable
eductible against personal taxable income, but CRDS and CSG (partly)
ble gross earnings. In addition, optional pension savings of up to 4 per

o a publicly-managed fund), they are included in the table in the case of
ee Explanatory Annex ).
ent imposes a 1.5% rate on gross earnings between 0 and 97,200, and
ws: 11.55% rate applicable to earnings between 0 and 92,000; 10.55%
ee Explanatory Annex ).
ent imposes a 1.5% rate on gross earnings between 0 and 97,200, and
ws: 11.55% rate applicable to earnings between 0 and 92,000; 10.55%
Lump-
Australia - - - - - - - - -

7.05 3,500 39,000
4.95 39,000 39,900 2,621 - - - TC
Chile k
MGE 7.00 0 12,182,400 852768 - - VC
Denmark AGE 8.00 - - 7,344 TY 100 -
894 TY 100 -
Finland TYs 1.50 - - - - - - -
AGE 4.80 - - -- -- TY 100 --
Francei AGE 21.20 0 29,184 87.0
17.75 29,184 87,552 84.5
10.85 87,552 116,736 74.6
8.45 116,736 - - - TY 67.3 -
Germany AGE 21.00 0 41,400
13.00 41,400 61,200 11,268 - EMPR 100 -
Greece MGE 16.00 - 1,960 314 - TY 100 -
Hungary AGE 8.50 0 3,905,500 331,968 - TC 25 -
AGE 4.00 - - - - - - -
Icelandj TY - 835,019 - - 5,440 - - -
AGE 8.00 TY 100 VC
Ireland AGE 4.00 14,924 18,512
6.00 18,512 40,420
2.00 40,420 - - - - - -
Italy AGE 9.19 0 36,959
10.19 36,959 80,391 7,822 - TY 100 -
Japan MGE 6.79 0 620,000 42,098 - TY 100 -
MGE 4.10 0 980,000 40,180 - TY 100 -
MGE 0.70 0 - - - TY 100 -
Korea AGE 6.92 - - - - TY 100 -
AGE 1.00 4,149.00 - - - - - -
Mexicoc MGE 1.25 0 3,983 373 - - - -

MGE 1.25 + 1.20 3,983 33,192 351 - - - -
MGE - 33,192 - - 724 - - -
AGE 1.70 0 29,232 497 356 (A) - - EX
TY 31.45 0 28,850 9,073 - - - -
New Zealand - - - - - - - - -
Norway AGE 7.80 [23,000] - - - - - -
Poland d
AGE 18.71 - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republice MGE 8.80 [4,000] 32,000 2,816 - TY 100 -
4.00 [3,000] 32,000 1,280 - TY 100 -
Spainf AGE 6.35 [6,318] 31,824 2,021 - TY 100 -
Swedeng AGE 7.00 [16,328] 329,256 23,000 TY/TYs 25 PTC(75)
11.70 106,800 267,000
10.05 267,000 - - - TY 100 -
United Kingdomh WGE 11.00 89 595 RE/VC
WGE 1.00 595 - - - - - RE/VC
1.45 87,000 - - - - - -


TC: Tax credit
Explanatory notes:
1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social security provisions vary by
below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the marginal rate applies to the
gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, where a graduated sy
corresponding tax base band (lower threshold up to upper threshold) on the same line.
charge.
4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rate multiplied by
5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Where a taxpayer
gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, where a graduated sy
charge.
4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rate multiplied by
5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Where a taxpayer
6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they are deductible agains
is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is determined as a percen
from the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this base, then TYs and the ded
deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, along with the deductible p
determined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectly deductible through this cha
relevant).
(c) The 1.20% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.
(d) Source: Taxing Wages.
(e) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value.
(f) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.
(g) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.
(h) The rates and thresholds shown are those in effect as of 5 April.
(i) These rates apply for non managers. They include the prélèvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deductible against persona
are not.
(j) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross earnings. In additio
of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publicly-managed fund
Iceland.
(k) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that are classified as taxes ( see Explanatory Annex ).
example, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another element imposes a 1.5% rate o
0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate applicable to
applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.
re social security provisions vary by locality). Threshold and maximum contribution
e found in the Explanatory Annex.
ocial security contribution pools (e.g., for unemployment, health etc) -- see the note
plies, the marginal rate applies to the tax base identified in column 1 (e.g., monthly
ny. Similarly, where a graduated system applies, the marginal rates apply to the
ar) as indicated in the first (tax base) column. Where a lower threshold is shown
unt is shown in square brackets [], the threshold is not a contribution-free amount
n indicated in a country-specific footnote, the amount shown in this column is in a
marginal rate, the contributions are 'capped' at this threshold (they are not imposed
no marginal rate is shown, in which case the thresholds applies to the lump-sum
the contribution rate multiplied by the upper threshhold base amount. Where a
e corresponding upper threshhold. Lastly note that where an upper threshold does
explanatory notes may be provided in the Explanatory Annex.
mp-sum amount. Where a taxpayer is exempt from the lump-sum charge if his/her
theses.
ny. Similarly, where a graduated system applies, the marginal rates apply to the
ar) as indicated in the first (tax base) column. Where a lower threshold is shown
unt is shown in square brackets [], the threshold is not a contribution-free amount
n indicated in a country-specific footnote, the amount shown in this column is in a
marginal rate, the contributions are 'capped' at this threshold (they are not imposed
no marginal rate is shown, in which case the thresholds applies to the lump-sum
the contribution rate multiplied by the upper threshhold base amount. Where a
e corresponding upper threshhold. Lastly note that where an upper threshold does
explanatory notes may be provided in the Explanatory Annex.
mp-sum amount. Where a taxpayer is exempt from the lump-sum charge if his/her
theses.
e. Where they are deductible against central government taxable income, the base
come tax is determined as a percentage of taxable income (TYs) which may differ
om this base, then TYs and the deductible portion are shown. If contributions are
e lines, along with the deductible portions. (Note that if sub-central income tax is
ndirectly deductible through this channel), this additional information would not be
alue.
ue.
are fully deductible against personal taxable income, but CRDS and CSG (partly)
om taxable gross earnings. In addition, optional pension savings of up to 4 per cent

ot made to a publicly-managed fund), they are included in the table in the case of
d as taxes ( see Explanatory Annex ).
nings), the elements are aggregated for the purpose of reporting in this table. For
other element imposes a 1.5% rate on gross earnings between 0 and 97,200, and a
as follows: 11.55% rate applicable to earnings between 0 and 92,000; 10.55% rate
Lump-
Australia - - - - - - - - -
Austriaa,b 14*MGE 18.06 [4,222] 45,780 8,267 - TY 100 VC
Belgiuma MGE 13.07 - - - - TY 100 RE/EX
Canadac AGE 2.20 0 3,500
6.90 3,500 39,000
4.70 39,000 39,100 2,531 - - - TC
Chilem MGE 7.00 0 12,055,766 843903.648 - - VC
Denmark AGE 8.00 - - 7,056 TY 100 -
894 TY 100 -
Finlanda TYs 1.50 - - - - - - -
AGE 4.80 - - - - TY 100 -
Francea,k AGE 20.85 0 28,224 86.8
17.40 28,224 84,672 84.1
10.50 84,672 112,896 73.7
8.45 112,896 - - - TY 67.3 -
Germanya AGE 20.65 0 40,500

12.80 40,500 54,000 10,091 - EMPR 100 -
Greecea,d MGE 15.95 - 1,885 301 - TY 100 -
Hungary AGE 8.00 0 2,368,850 189,508 - TC 25 -
AGE 4.50 - - - - - - -
Icelandl TY - 781,579 - - 4,826 (A) - - -
AGE 8.00 TY 100 VC
Irelanda AGE 4.00 14,924 18,512
6.00 18,512 38,740
2.00 38,740 - - - - -
Italya AGE 9.19 0 36,093
10.19 36,093 78,507 7,639 - TY 100 -
Japan MGE 8.68 0 620,000 53,785 - TY 100 -
MGE 4.25 0 980,000 41,650 - TY 100 -
MGE 0.60 0 - - - TY 100 -
Korea AGE 6.815 - - - - TY 100 -
Luxembourga AGE 11.42 0 78,542.40 8,969.54 - TY 100 -
AGE 1.00 3,927.12 - - - - - -
Mexicoe MGE 1.25 0 3,846 353 - - - -

MGE 1.25 + 1.36 3,846 32,052 384 - - - -
MGE - 32,052 - - 736 - - -
Netherlandsa AGE 4.95 14,355 41,760 1,357 - TY 100 -
AGE 1.70 0 27,927 475 181 (A) - - EX
TY 29.40 0 27,847 8,187 - - - -
New Zealand - - - - - - - - -
Norway AGE 7.80 [23,000] - - - - - -
Polandf AGE 18.71 - - - - - - -
Portugala MGE 11.00 - - - - TY 100 -
Slovak Republicg MGE 8.80 [4,000] 32,000 2,816 - TY 100 -
4.00 [3,000] 32,000 1,280 - TY 100 -
Spaina,h AGE 6.35 [6,473] 30,899 1,962 - TY 100 -
Swedeni AGE 7.00 [11,104] 313,116 21,900 TY/TYs 25 PTC(75)

12.55 106,800 267,000
10.05 267,000 - - - TY 100 -
United Kingdomj WGE 10.00 89 585 50 - - - RE/VC

1.45 84,900 - - - - - -



TC: Tax credit
Explanatory notes:
1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social security provisions vary by localit
2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contribution pools (e.g., for u
below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the marginal rate applies to the tax base
earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, where a graduated system applies, the mar
base band (lower threshold up to upper threshold) on the same line.
3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in the first (tax base) column. W
brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in square brackets [], the threshold is not
the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a country-specific footnote, the amount shown in
contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, the contributions are 'capped' at this threshold (they a
of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginal rate is shown, in which case the thresholds applies to the lump
4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rate multiplied by the upper thresh
rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding upper threshhold. Lastly note that wh
general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory notes may be provided in the Explanatory An
5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Where a taxpayer is exempt from
or income fall below a certain level, this amount is indicated in the 'lower threshold' column, with the relevant measure noted in parentheses.
6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they are deductible against centra
shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is determined as a percentage of taxab
definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this base, then TYs and the deductible portion are sh
both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, along with the deductible portions. (Note that if su
percentage of central government tax or central government taxable income (with employee social security contributions indirectly deductible through this channel), this additional informati
(a) The Euro was introduced as the national currency in these countries as of 2002.
(b) The lower threshhold equals to 301.54*14. See also comment on special feature.
(c) See the Explanatory Annex for a more detailed description of the Canadian system.
(d) The rate shown is the one in effect as of 29 April. Before 29 April the rate was 15.90%. The maximum contribution was then correspondingly lower.
(f) Source: Taxing Wages.
(g) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value.
(h) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.
(i) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.
(k) These rates apply for non managers. They include the prélèvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deductible against personal taxable
not.
(l) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross earnings. In addition, optio
wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publicly-managed fund), they are inclu
not.
(l) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross earnings. In addition, optio
wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publicly-managed fund), they are inclu
(m) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that are classified as taxes ( see Explanatory Annex ).
In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements are aggregated for the purpo
assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another element imposes a 1.5% rate on gross earnings b
gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate applicable to earnings between
earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.
Lump-
Country base rate 2 threshold 3 threshold 3 contribution 4 charge 5 base % features 7
Australia - - - - - - - - -
6.55 3,500 38,300
2.25 38,300 39,000 2,374 - - - TC
Chile k
MGE 7.00 0 11,709,115 819638.064 - - VC
Denmark AGE 8.00 - - 7,056 TY 100 -
- - - - - 894 TY 100 -
-
Finland TYs 1.50 - - - - - - -
AGE 5.20 - - - - TY 100 -
Francei AGE 20.90 0 27,348 86.8
16.70 27,348 82,044 83.5
11.02 82,044 109,392 75.0
8.45 109,392 - - - TY 67.3 -
Germany AGE 20.40 0 78,300
12.80 78,300 104,400 19,314 - EMPR 100 -
Greece MGE 15.90 - 620,500 98,660 - TY 100 -
Hungary AGE 8.00 0 2,197,300 175,784 - TC 25 -
AGE 4.50 - - - - - - -
Icelandj TY - 781,579 - - 4,065 (A) - - -
AGE 8 TY 100 VC
Ireland AGE 4.00 11,752 14,560
6.00 14,560 28,250
2.00 28,250 - - - - - -
Italy AGE 9.19 0 68,048,000
10.19 68,048,000 148,014,000 14,402,147 - TY 100 -
Japan MGE 8.68 0 620,000 53,785 - TY 100 -
MGE 4.25 0 980,000 41,650 - TY 100 -
MGE 0.40 0 - - - TY 100 -
Korea AGE 6.70 - - - - TY 50 -
Luxembourg* AGE 11.49 0 76,941.00 8,840.52 - TY 100 -
AGE 1.00 3,847.05 - - - - - -
Mexicoc MGE 1.25 0 3,682 330 - - - -
MGE 1.25 + 1.52 3,682 30,683 410 - - - -
MGE - 30,683 - - 740 - - -
AGE 1.70 0 59,247 1,007 346 (A) - - EX
TY 29.40 0 59,519 17,499 - - - -
New Zealand - - - - - - - - -
Norway AGE 7.80 [22,200] - - - - - -
Polandd AGE 18.71 - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
4.00 [3,000] 32,000 1,280 - TY 100 -
Spainf AGE 6.35 [1,009,800] 4,752,720 301,798 - TY 100 -
Swedeng AGE 7.00 [9,963] 304,239 21,300 - TY/TYs 50 PTC(50)
12.55 106,800 267,000
10.05 267,000 - - - TY 100 -
United Kingdomh WGE 10.00 87 575 49 - - - RE/VC
1.45 80,400 - - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social security provisions vary by locality)
2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contribution pools (e.g., for une
below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the marginal rate applies to the tax ba
gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, where a graduated system a
3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in the first (tax base) column. Wh
brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in square brackets [], the threshold is n
from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a country-specific footnote, the amount sh
base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, the contributions are 'capped' at this thre
base in excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginal rate is shown, in which case the thresholds app
4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rate multiplied by the upp
progressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding upper threshhold. Lastly no
not exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory notes may be provided in the Ex
5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Where a taxpayer is exem
6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they are deductible against centra
is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is determined as a percentage of taxa
the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this base, then TYs and the deductible portion are
from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, along with the deductible portions. (Note that if sub
(c) The 1.52% rate applies to monthly gross earnings in excess of 3 times the monthly minimum legal wage.
(e) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value.
(i) Thresholds are given in Euros. These rates apply for non managers. They include the prélèvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully dedu
but CRDS and CSG (partly) are not.
(j) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross earnings. In addition, optio
of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publicly-managed fund), they a
Iceland.
In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements are aggregated for the
example, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another element imposes a 1.5% rate on gross
0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate applicable to earnin
Lump-
Country base rate 2 threshold 3 threshold 3 contribution 4
charge 5 base % features 7
Australia - - - - - - - - -
14*MG
Austria a
E 18.06 [55,678] 604,800 109,227 - TY 100 VC


6.30 3,500 37,600
2.40 37,600 39,000 2,266 - - - TC
Chile k
MGE 7.00 0 11,354,342 794803.968 - - VC

Denmark AGE 8.00 - - 6840 TY 100 -
- - - - - 894 TY 100 -
Finland TYs 1.50 - - - - - - -
AGE 5.70 - - - - TY 100 -
Francei AGE 21.20 0 26,892 86.9
17.05 26,892 80,676 83.8
12.05 80,676 107,568 77.1
8.45 107,568 - - - TY 67.3 -
Germany AGE 20.50 0 77,400

12.90 77,400 103,200 19,195 - EMPR 100 -
Greece
MGE 15.90 - 588,000 93,492 - TY 100 -
Hungary AGE 8.00 0 2,020,320 161,626 - TC 25 -
AGE 3.00 0 2,020,320 60,610 - - - -
AGE 1.50 - - - - - - - -

Icelandj TY - 761,861 - - 3,963 (A) - - -
AGE 8.00 TY 100 VC
Ireland AGE 4.50 5,200 14,560
6.50 14,560 26,500

2.00 26,500 - - - -
- -
Italy AGE 9.19 0 66,324,000

10.19 66,324,000 144,263,000 14,037,160 - TY
100 -
Japan MGE 8.68 0 590,000 51,183 - TY 100 -
MGE 4.25 0 980,000 41,650 - TY 100 -
MGE 0.40 0 - - - TY 100 -

Korea
AGE
6.40 - - - - - - -
AGE 1.00 3,618.01 - - -
- - -
Mexico c
MGE 1.25 0 3,458 303 ### - - - -
MGE 1.25 + 1.68 3,458 28,820 426 - - - -
MGE - 28,820 - - 729 - - -
AGE 1.75 0 56,115 982 414 (A) - - EX
TY 29.40 0 48,994 14,404 - - - -

New Zealand - - - - - - - - -

Norway AGE 7.80 [21,400] - - - - - -

Polandd AGE 18.71 - - - - - - -

Portugal MGE 11.00 - - - - TY 100 -

3.70 [3,000] 27,333 1,011 - TY 100 -

Spainf AGE 6.35 [989,640] 4,437,000 281,750 - TY 100 -

Swedeng AGE 7.00 [8,784] 301,011 21,100 - TY/TYs 75 PTC(25)
12.55 106,800 267,000
10.05 267,000 - - - TYs 100 -

Turkey (TL millions) AGE 14.00 1,710 5,880 823 - TY 100 -

United Kingdomh WGE 10.00 76 535 46 - - - RE/VC

1.45 76,200 - - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social security provisions vary by locality)
2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contribution pools (e.g., for un
below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the marginal rate applies to the tax ba
gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, where a graduated system a
3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in the first (tax base) column. W
brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in square brackets [], the threshold is not a
the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a country-specific footnote, the amount shown i
for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, the contributions are 'capped' at this threshold (t
excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginal rate is shown, in which case the thresholds applies to t
4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rate multiplied by the upp
progressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding upper threshhold. Lastly n
not exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory notes may be provided in the Ex
5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Where a taxpayer is exem
6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they are deductible against central
shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is determined as a percentage of taxa
the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this base, then TYs and the deductible portion ar
from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, along with the deductible portions. (Note that if sub
(c) The 1.68% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.
(e) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value. The upper monthly threshold in t
threshold was increased from 24,000 to 32,000 as of 1 August.
(i) Thresholds are given in Euros. These rates apply for non managers. They include the prélèvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully dedu
but CRDS and CSG (partly) are not.
(j) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross earnings. In addition, optio
of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publicly-managed fund), they
Iceland.
Iceland.
example, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another element imposes a 1.5% rate on gross
0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate applicable to earnin
Lump-
Australia - - - - - - - - -
Austriaa 14*MG 18.06 [54,586] 596400 107692.8 - TY 100 VC
Belgium MGE 13.07 - - - - TY 100 EX

6.05 3,500 37,400
2.55 37,400 39,000 2181 - - - TC
Denmark AGE 9.00 894 (A) TY 100
Finland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
- - -
France c
AGE 21.01 0 26,471 0 0 0 86.8634 0
0 15.05 26,471 79,413 0 0 0 81.66113 0
0 12.05 79,413 105,884 0 0 0 77.09544 0
0 8.45 105,884 - - - TY 67.33728 -
Germany AGE 20.75 0 39,114 0 0 0 0 0
0 13.10 39,114 52,152 9824.09 - EMPR 100 -
Greece MGE 15.90 - 565250 89875 - T.Y. 100 -
Hungary AGE 8.00 0 1854200 148336 - TC 25 -
AGE 3.00 0 1854200 55626 - - - -
AGE 1.50 - - - - - - -
Iceland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Ireland AGE 4.50 5,200 11,250 0 0 0 0 0
0 6.50 11,250 25,400 0 0 0 0 0
0 2.00 25,400 0 0 0 0 0
Italy AGE 9.19 0 65,280,000
10.19 65,280,000 141,991,000 13816082.9 - TY 100 -
Japan n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Korea n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
AGE 1.00 3,522.52 - - - - - -
Mexicod MGE 1.25 0 3,144 269 - - - -

MGE 1.25+1.84 3,144 26,196 424 - - - -
MGE - 26,196 0 - 693 - - -
Netherlands n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.

New Zealand - - - - - - - - -
Norway AGE 7.80 [21,400]
Poland e
AGE 18.71+7.5 0 50375.22 - - TY/T 100 -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republicf MGE 12.00 [3,000] 24000 2880 0 TY 100 0
0 0 0 0 0 0 0 0 0
Spaing AGE 6.40 [969840] 4142160 265098.24 - TY 100 -

Swedenh AGE 6.95 [8,600] 299,832 20,900 - 0 100 0
Switzerland n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Turkey (YTL) n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
United Kingdomi WGE 10.0 66.0 500 43.4 - - - RE/VC
0 0.0 0.0 0 0 0 0 0 0
1.45 72,600 - - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.
(c) Thresholds are given in Euros. These rates apply for non managers. They include the prélèvements sociaux levied on wages (CSG, CRDS). Social security contributions ar
income, but CRDS and CSG (partly) are not.
(d) The 1.84% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage. Information previous to 1997 includes social contributions for dischar
separeted from the contributions for disability. Discharge and old age insurance is not included beggining in 1997 since the resources are managed by private institutions. Howeve
will be appropiate to adjust the reported social contributions; for this year the marginal rate including the contribution for discharge and old age increased from 1.25 to 2.375% (fo
add a rate of 1.84%).
(e) Social security contribution paid by employees was introduced in 1999.
(f) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value. The upper monthly threshold
(i) The rates and thresholds shown are those in effect as of 6 April. No SSC payable if earnings are below £66 per week.


ocial security contributions are fully deductible against personal taxable
cial contributions for discharge and old age insurance that can not be
y private institutions. However, in order to produce a better time series it
ased from 1.25 to 2.375% (for the second bracket it is still necessary to
The upper monthly threshold in the table is a weighted average, as the
Lump-
Australia - - - - - - - - -
Austriaa 14*MG 18.06 [53,620] 588000 106176 - TY 100 VC

5.90 3,500 36,900
2.70 36,900 39,000 2121.8 - - - TC
- - -
France c
AGE 20.76 0 25,776 0 0 0 86.7052 0
0 14.80 25,776 77,328 0 0 0 81.35135 0
0 12.05 77,328 103,104 0 0 0 77.09544 0
0 8.45 103,104 - - - TY 67.33728 -
Germany AGE 21.05 0 38,654 0 0 0 0 0
0 13.40 38,654 51,538 9863.13 - EMPR 100 -
Greece MGE 15.90 - 543750 86456 - T.Y. 100 -
Hungary AGE 7.00 0 1565850 109609.5 - TC 25 -
AGE 3.00 0 1565850 46975.5 - - - -
AGE 1.50 - - - - - - -
Ireland AGE 4.50 5,200 10,750 0 0 0 0 0
0 5.75 10,750 24,200 0 0 0 0 0
0 1.25 24,200 0 0 0 0 0
Italy AGE 9.19 0 64,126,000
10.19 64,126,000 139,480,000 13571752 - TY 100 -
Mexicod MGE 1.25 0 2,756 230 - - - -

MGE 1.25+2.0 2,756 22,965 404 - - - -
MGE - 22,965 0 - 634 - - -

New Zealand - - - - - - - - -
Norway AGE 7.80 [17,000]
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republice MGE 12.00 [3,000] 24000 2880 0 TY 100 0
0 0.00 0 0 0 0 0 0 0
Spainf AGE 6.40 [952560] 3866760 247472.64 - TY 100 -

Swedeng AGE 6.95 [8,800] 278,250 19,400 - 0 100 0
United Kingdomh WGE 2.00 0 64 0 0 0 0 0
WGE 10.00 64.0 485 43.38 - - - RE/VC
1.45 68,400 - - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.
(e) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value. The upper monthly threshold
(h) The rates and thresholds shown are those in effect as of 6 April. No SSC payable if earnings are below £64 per week.


Lump-
Australia - - - - - - - - -
Austriaa 14*MG 18.06 [52,360] 571200 103142.4 - TY 100 VC

5.90 3,500 35,800
2.90 35,800 39,000 2100 - - - TC
- - -
France c
AGE 21.37 0 25,099 0 0 0 87.0847 0
0 15.41 25,099 75,297 0 0 0 82.08955 0
0 12.91 75,297 100,396 0 0 0 78.62122 0
0 9.31 100,396 - - - TY 70.35446 -
Germany AGE 20.85 0 37,733 0 0 0 0 0
0 13.40 37,733 50,311 9552.82 - EMPR 100 -
Greece
1/1/97-30/6/97 MGE 15.90 - 511250 81289 - T.Y. 100 -
1/7/97-31/12/97 MGE 15.90 - 524250 83356 - T.Y. 100 -
Hungary AGE 10.00 0 1204500 120450 - - - -
AGE 1.50 - - - - - - -
Ireland AGE 4.50 4,160 10,250 0 0 0 0 0
0 5.75 10,250 23,200 0 0 0 0 0
0 1.25 23,200 0 0 0 0 0
Italy AGE 10.19 0 63,054,000
11.19 63,054,000 137,148,000 14716321.2 - TY 100 -
Mexicod MGE 1.25 0 2,414 201 - - - -

MGE 1.25+2.0 2,414 20,113 354 - - - -
MGE - 20,113 0 - 555 - - -

New Zealand - - - - - - - - -
Norway AGE 7.80 [17,000]
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republice MGE 12.00 [2,700] 21600 2592 0 TY 100 0
0 0.00 0 0 0 0 0 0 0
Spainf AGE 6.40 [932760] 3439800 220147.2 - TY 100 -

Swedeng AGE 5.95 [8,925] 277,500 16,600 - 0 100 0
United Kingdomh WGE 2.00 0 62 0 0 0 0 0
WGE 10.00 62.0 465 41.54 - - - RE/VC
1.45 65,400 - - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.
(e) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value. The upper monthly threshold
(h) The rates and thresholds shown are those in effect as of 6 April. No SSC payable if earnings are below £62 per week.


Lump-
Australia - - - - - - - - -
Austriaa 14*MG 18.06 [50.400] 546000 98592 - TY 100 VC

5.75 3,500 35,400
2.95 35,400 39,000 2043.7 - - - TC
- - -
France c
AGE 21.64 0 24,578 0 0 0 87.43068 0
0 15.73 24,578 73,734 0 0 0 82.7082 0
0 13.48 73,734 98,312 0 0 0 79.82196 0
0 9.62 98,312 - - - TY 71.72557 -
Germany AGE 20.33 0 36,813 0 0 0 0 0
0 12.85 36,813 49,084 9059.07 - EMPR 100 -
Greece
1/1/96-30/6/96 MGE 15.90 - 472250 75088 - T.Y. 100 -
1/7/96-31/12/96 MGE 15.90 - 489000 77751 - T.Y. 100 -
Hungary AGE 10.00 0 915000 91500 - - - -
AGE 1.50 - - - - - - -
Ireland AGE 5.50 3,120 9,750 0 0 0 0 0
0 6.75 9,750 22,300 0 0 0 0 0
0 1.25 22,300 0 0 0 0 0
Italy AGE 10.19 0 60,687,000
11.19 60,687,000 132,000,000 14163930 - TY 100 -
Mexico MGE 2.125 0 6,129 130 - - -

MGE 3.125 0 15,322 479 609.07 - - -

New Zealand - - - - - - - - -
Norway AGE 7.80 [17,000]
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republicd MGE 12.00 [2,638] 21104 2532.48 0 TY 100 0
0 0.00 0 0 0 0 0 0 0
Spaine AGE 6.40 [908280] 3352680 214571.52 - TY 100 -

Swedenf AGE 4.95 [8,688] 276,000 13,700 - 0 100 0
United Kingdomg WGE 2.00 0 61 0 0 0 0 0
WGE 10.00 61.0 455 40.62 - - - RE/VC
1.45 62,700 - - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.
(c) Thresholds are given in Euros. These rates apply for non managers. They include the prélèvements sociaux levied on wages (CSG). Social security contributions are fully d
but CSG is not.
(d) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value. The upper monthly threshold
(e) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.
(f) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.
(g) The rates and thresholds shown are those in effect as of 6 April. No SSC payable if earnings are below £61 per week.


urity contributions are fully deductible against personal taxable income,
Lump-
Australia - - - - - - - - -
Austriaa 14*MG 18.06 [48.328] 529200 95558.4 - TY 100 VC

5.70 3,400 34,900
3.00 34,900 42,380 2121.9 - - - TC
- - -
France c
AGE 20.92 0 23,773 0 0 0 89.10134 0
0 15.01 23,773 71,319 0 0 0 84.81013 0
0 13.04 71,319 95,092 0 0 0 82.51534 0
0 9.18 95,092 - - - TY 75.1634 -
Germany AGE 19.65 0 35,893 0 0 0 0 0
0 12.55 35,893 47,857 8554.42 - EMPR 100 -
Greece
1/1/95-30/6/95 MGE 15.90 - 433500 68927 - T.Y. 100 -
1/7/95-31/12/95 MGE 15.90 - 446750 71033 - T.Y. 100 -
Hungary AGE 10.00 0 912500 91250 - TC 25 -
AGE 1.50 - - - - TY 100 -
Ireland AGE 5.50 3,120 9,250 0 0 0 0 0
0 6.75 9,250 21,500 0 0 0 0 0
0 1.25 21,500 0 0 0 0 0
Italy AGE 9.99 0 57,578,000
10.99 57,578,000 - - - TY 100 -
Mexico MGE 2.075 0 4,970 103 - - -

MGE 3.125 0 12,425 388 491.41699 - - -

New Zealand - - - - - - - - -
Norway AGE 7.80 [17,000] 0 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republic d
MGE 12.00 [2,450] 19600 2352 0 TY 100 0
0 0.00 0 0 0 0 0 0 0
Spaine AGE 6.40 [877680] 3239280 207313.92 - TY 100 -

Swedenf AGE 3.95 [8,712] 270,000 10,700 - 0 100 0
WGE 10.00 58.0 440 39.36 - - - RE/VC
1.45 61,200 - - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.
but CSG is not.


Lump-
Australia - - - - - - - - -
Austriaa 14*MG 18.06 [46.032] 504000 91008 - TY 100 VC
Belgium MGE 13.07 - - - - TY 100 -

5.67 3,400 34,400
3.07 34,400 40,560 2051.192 - - - TC
- - -
France c
AGE 20.92 0 23,343 0 0 0 89.10134 0
0 15.01 23,343 70,029 0 0 0 84.81013 0
0 13.04 70,029 93,372 0 0 0 82.51534 0
0 9.18 93,372 - - - TY 75.1634 -
Germany AGE 19.45 0 34,972 0 0 0 0 0
0 12.85 34,972 46,630 8300.11 - EMPR 100 -
Greece
1/1/94-30/6/94 MGE 15.90 - 397500 63203 - T.Y. 100 -
1/7/94-31/12/94 MGE 15.90 - 417500 66383 - T.Y. 100 -
Hungary AGE 10.00 0 912500 91250 - TY 100 -
AGE 1.50 - - - - TY 100 -
Ireland AGE 5.50 3,120 9,000 0 0 0 0 0
0 6.75 9,000 20,900 0 0 0 0 0
0 1.25 20,900 0 0 0 0 0
Italy AGE 9.99 0 55,363,000
10.99 55,363,000 - - - TY 100 -
Mexico MGE 2.025 0 4,645 94 0 - - -

MGE 3.125 0 11,612 363 456.91 - - -

New Zealand - - - - - - - - -
Norway AGE 7.80 [17,000] 0 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republicd MGE 12.00 2450 no threshold 0 0 TY 100 0
0 0.00 0 0 0 0 0 0 0
Spaine AGE 6.60 [848160] 3129840 206569.44 - TY 100 -

Swedenf AGE 1.95 [8,736] 264,000 5,200 - 0 100 0
WGE 10.00 57.0 430 38.44 - - - RE/VC
1.45 60,600 - - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.
but CSG is not.


Lump-
Australia - - - - - - - - -
Austriaa 14*MG 17.31 [43.428] 466200 80685.9 - TY 100 VC
Belgium MGE 13.07 - - - - TY 100 -

5.50 3,300 33,400
3.00 33,400 38,740 1914.7 - - - TC
Denmark 0 0 0 0 0 2110 (A) TY 100 0
- - -
France c
AGE 20.02 0 22,840 0 0 0 91.70829 0
0 14.07 22,840 68,520 0 0 0 88.20185 0
0 12.10 68,520 91,360 0 0 0 86.28099 0
0 8.56 91,360 - - - TY 80.60748 -
Germany AGE 18.70 0 33,132 0 0 0 0 0
0 12.00 33,132 44,176 7520.90 - EMPR 100 -
Greece
1/1/93-30/6/93 MGE 15.80 - 371000 58618 - T.Y. 100 -
1/7/93-31/12/93 MGE 15.80 - 378500 59803 - T.Y. 100 -
Hungary AGE 10.00 0 912500 91250 - - - -
AGE 2.00 - - - - TY 100 -
Ireland AGE 8.75 3,120 20,000 0 0 0 0 0
0 3.25 20,000 0 0 0 0 0
Italy AGE 9.99 0 53,475,000
10.99 53,475,000 - - - TY 100 -
Mexico MGE 4.85 0 4,340 211 210.51 - - -


New Zealand - - - - - - - - -
Norway AGE 7.80 [17,000] 0 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republicd MGE 12.00 2242 no threshold 0 0 TY 100 0
0 0.00 0 0 0 0 0 0 0
Spaine AGE 6.10 [819720] 3024000 184464 - TY 100 -

Swedenf AGE 0.95 [8,736] 258,000 2,500 - 0 100 0
WGE 9.00 56.0 420 33.88 - - - RE/VC
1.45 57,600 135,000 - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.
but CSG is not.


Lump-
Australia - - - - - - - - -
Austriaa 14*MGE 17.11 [40.936] 445200 76161 - TY 100 VC
Belgium MGE 13.07 - - - - TY 100 -

5.40 3,200 32,200
3.00 32,200 36,920 1803.6 - - - TC
Czech Republic - - - - - - - - -
Denmark 0 0 0 0 0 1827 (A) TY 100 0
- - -
France c
AGE 19.03 0 21,971 0 0 0 94.4824 0
0 13.06 21,971 65,913 0 0 0 91.96018 0
0 11.09 65,913 87,884 0 0 0 90.53201 0
0 7.95 87,884 - - - TY 86.79245 -
Germany AGE 18.40 0 31,291 0 0 0 0 0
0 12.00 31,291 41,721 7009.20 - EMPR 100 -
Greece
1/1/92-30/6/92 MGE 14.25 - 346000 49305 - T.Y. 100 -
1/7/92-31/12/92 MGE 14.25 - 356500 50801 - T.Y. 100 -
Hungary AGE 10.00 0 900000 90000 - - - -
AGE 1.00 - - - - TY 100 -
Ireland AGE 7.75 3,120 19,000 0 0 0 0 0
0 2.25 19,000 0 0 0 0 0
Italy AGE 9.69 0 0 0
0 0 0 0 - TY 100 -
Mexico MGE 4.80 0 4,054,542 194618 194618 - - -


New Zealand - - - - - - - - -
Norway AGE 7.80 [17,000] 0 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
Slovak Republic - - - - - - - - -
0 0.00 0 0 0 0 0 0 0
Spaind AGE 6.00 [788040] 2175120 130507.2 - TY 100 -

Sweden n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
United Kingdome WGE 2.00 0 54 0 0 0 0 0
WGE 9.00 54.0 405 32.67 - - - RE/VC
1.45 55,500 130,200 - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.
but CSG is not.
(d) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.
(e) The rates and thresholds shown are those in effect as of 6 April. No SSC payable if earnings are below £54 per week.


Lump-
Australia - - - - - - - - -
Belgium MGE 13.07 - - - - TY 100 -

4.825 3,000 30,500
2.525 30,500 35,360 1525.34 - - - TC
Denmark 0 0 0 0 0 1952 (A) 0 0 0
- - -
France c
AGE 18.35 0 21,001 0 0 0 94.76839 0
0 12.29 21,001 63,003 0 0 0 92.18877 0
0 10.32 63,003 84,004 0 0 0 90.69767 0
0 7.41 84,004 - - - TY 87.04453 -
Germany AGE 18.16 0 29,911 0 0 0 0 0
0 12.0625 29,911 39,881 6635.16 - EMPR 100 -
Greece
1/1/91-30/6/91 MGE 13.75 - 298250 41009 - T.Y. 100 -
1/7/91-31/12/91 MGE 14.25 - 298250 42501 - T.Y. 100 -
Hungary AGE 10.00 - - - - - - -
AGE 0.25 - - - - TY 100 -
Ireland AGE 7.75 3,120 18,000 0 0 0 0 0
0 2.25 18,000 0 0 0 0 0
0 0 0 0 - TY 100 -
Luxembourg* AGE 11.30 0 40,608.53 - - TY 100 -
AGE 3.30 40,608.53 50,760.66 4,923.77 - TY 100 -
Mexico MGE 4.75 0 3,619,583 171930 171930.21 - - -


New Zealand - - - - - - - - -
Norway AGE 7.80 [17,000] 0 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
0 0 0 0 0 0 0 0 0
Spaind AGE 6.00 [745560] 2071440 124286.4 - TY 100 -

WGE 9.00 52.0 390 31.46 - - - RE/VC
1.45 53,400 125,000 - - - - -


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.
but CSG is not.


Lump-
Australia - - - - - - - - -
Austriaa 14*MGE 16.56 [37.212] 403200 66758.4 - TY 100 VC
Belgium MGE 13.07 - - - - TY 100 -

4.45 2,800 28,900
2.25 28,900 33,280 1323 - - - TC
Denmark 0 0 0 0 0 2054 (A) TY 100 0
- - -
France c
AGE 17.97 0 19,977 0 0 0 0 0
0 10.89 19,977 59,931 0 0 0 0 0
0 8.97 59,931 79,908 0 0 0 0 0
0 6.00 79,908 - - - TY 100 -
Germany AGE 17.80 0 28,990 0 0 0 0 0
0 11.50 28,990 38,654 6271.56 - EMPR 100 -
Greece
1/1/90-31/8/90 MGE 13.25 - 222675 29504 - T.Y. 100 -
1/9/90-30/9/90 MGE 13.25 - 238475 31598 - T.Y. 100 -
1/10/90-31/12/90 MGE 13.75 - 238475 32790 - T.Y. 100 -
Hungary AGE 10.00 - - - - - - -
Ireland AGE 7.75 3,120 16,700 0 0 0 0 0
0 6.50 16,700 17,300 0 0 0 0 0
0 1.00 17,300 0 0 0 0 0
0 0 0 0 - TY 100 -
AGE 3.31 37,046.00 46,307.50 4,496.46 - TY 100 -
Mexico MGE 4.50 0 3,066,000 137970 137970 - - -


New Zealand - - - - - - - - -
Norway AGE 7.80 [17,000] 0 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11 - - - - TY 100 -
0 0 0 0 0 0 0 0 0
Spaind AGE 6.00 [700200] 1972800 118368 - TY 100 -

WGE 9.00 46.0 350 28.28 - - - RE/VC
United States AGE 7.65 0 51,300 3924.45 - - - -
0 0 0 0 0 0


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.
(c) Thresholds are given in Euros. These rates apply for non managers.


Lump-
Australia - - - - - - - - -
Belgium MGE 13.07 - - - - TY 100 -

4.05 2,700 27,700
1.95 27,700 31,460 1138.47 - - - TC
Denmark 0 0 0 0 0 1808(A) 0 0 0
- - -
France c
AGE 17.99 0 19,099 0 0 0 0 0
0 10.89 19,099 57,297 0 0 0 0 0
0 8.97 57,297 76,396 0 0 0 0 0
0 6.00 76,396 - - - TY 100 -
Germany AGE 18.00 0 28,070 0 0 0 0 0
0 11.5 28,070 37,427 6128.60 - EMPR 100 -
Greece
1/1/89-30/4/89 MGE 13.25 - 190725 25271 - T.Y. 100 -
1/5/89-31/8/89 MGE 13.25 - 192625 25523 - T.Y. 100 -
1/9/89-31/12/89 MGE 13.25 - 210475 27888 - T.Y. 100 -
Hungary AGE 10.00 - - - - - - -
Ireland AGE 7.75 16,000 0 0 0 0 0
0 6.50 16,000 16,700 0 0 0 0 0
0 1.00 16,700 0 0 0 0 0
0 0 0 0 - TY 100 -
AGE 3.33 35,847.78 44,809.73 4,288.29 - TY 100 -
Mexico MGE 4.50 0 2,628,000 118260 118260 - - -


New Zealand - - - - - - - - -
Norway AGE 7.90 [17,000] 0 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
0 0 0 0 0 0 0 0 0
Spaind AGE 6.00 [653760] 1866240 111974.4 - TY 100 -

United Kingdome WGE 0.00 0 43
WGE 5.00 0 75 RE/VC
WGE 7.00 0 115 RE/VC
WGE 9.00 0 325 29 - - - RE/VC
0 0 0 0 0 0 0


TC: Tax credit
*: In euros
Explanatory notes:
2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contribution pools (e.
lump-sum charge.
2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contribution pools (e.
lump-sum charge.
6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they are deductible agai
contributions are deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, along with the


Lump-
Australia - - - - - - - - -
Austriaa 14*MGE 12.85 [35.378] 386400 49652.4 - TY 100 VC
14*MGE 4.01 [35.378] 319200 12790.8 - TY 100 -
Belgium MGE 12.82 - - - - TY 100 -

4.35 2,600 26,500
2.35 26,500 29,380 1168.43 - - - TC
Denmark 0 0 0 0 0 1124(A) TY 100 0
- - -
Francec AGE 16.99 0 18,349 0 0 0 0 0
0 10.89 18,349 55,047 0 0 0 0 0
0 8.97 55,047 73,396 0 0 0 0 0
0 6.00 73,396 - - - TY 100 -
Germany AGE 18.00 0 27,610 0 0 0 0 0
0 11.50 27,610 36,813 6028.13 - EMPR 100 -
Greece
1/1/88-30/4/88 MGE 13.25 - 167325 22171 - T.Y. 100 -
1/5/88-31/8/88 MGE 13.25 - 169825 22502 - T.Y. 100 -
1/9/88-31/12/88 MGE 13.25 - 180875 23966 - T.Y. 100 -
Hungary n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Ireland AGE 7.75 15,500 0 0 0 0 0
0 6.50 15,500 16,200 0 0 0 0 0
0 1.00 16,200 0 0 0 0 0
0 0 0 0 - TY 100 -
AGE 3.32 32,901.62 41,127.02 3,865.94 - TY 100 -
Mexico MGE 3.75 0 2,361,854 88570 88569.53 - - -


New Zealand - - - - - - - - -
Norway AGE 2.50 16300 [17000] 0 0 0 0 0
0 9.20 [17000] - 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
0 0 0 0 0 0 0 0 0
Spaind AGE 6.00 [616680] 1735200 104112 - TY 100 -

WGE 5.00 0 70 RE/VC
WGE 7.00 0 105 RE/VC
WGE 9.00 0 305 27 - - - RE/VC
0 0 0 0 0 0 0


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
Explanatory notes:
lump-sum charge.

Lump-
Australia - - - - - - - - -
Austriaa n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a.
Belgium MGE 12.07 - - - - TY 100 -

4.25 2,500 25,900
2.35 25,900 27,560 1092.26 - - - TC
Denmark 0 0 0 0 0 849 (A) TY 100 0
- - -
France c
AGE 16.49 0 17,809 0 0 0 0 0
0 10.49 17,809 53,427 0 0 0 0 0
0 8.61 53,427 71,236 0 0 0 0 0
0 5.80 71,236 - - - TY 100 -
Germany AGE 17.80 0 26,229 0 0 0 0 0
0 11.50 26,229 34,972 5674.27 - EMPR 100 -
Greece
1/1/87-30/4/87 MGE 13.25 - 146175 19368 - T.Y. 100 -
1/5/87-31/8/87 MGE 13.25 - 147625 19560 - T.Y. 100 -
1/9/87-31/12/87 MGE 13.25 - 154275 20441 - T.Y. 100 -
Ireland AGE 7.75 15,000 0 0 0 0 0
0 6.50 15,000 15,500 0 0 0 0 0
0 1.00 15,500 0 0 0 0 0
0 0 0 0 - TY 100 -
AGE 3.28 32,832.60 41,040.76 3,775.75 - TY 100 -
Mexico MGE 3.75 0 927,708 34789 34789.06 - - -


New Zealand - - - - - - - - -
Norway AGE 4.70 15500 [17000] 0 0 0 0 0
0 11.40 [17000] - 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
0 0 0 0 0 0 0 0 0
Spaind AGE 6.00 [590040] 1684800 101088 - TY 100 -

WGE 5.00 0 65 RE/VC
WGE 7.00 0 100 RE/VC
WGE 9.00 0 295 27 - - - RE/VC
0 0 0 0 0 0 0


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
lump-sum charge.


Lump-
Australia - - - - - - - - -
Belgium MGE 12.07 - - - - TY 100 -

4.15 2,500 25,740
1.80 25,740 25,800 1024.29 - - - TC
Denmark TY 5.50 0 0 0 803 (A) TY 100 0
- - -
France c
AGE 15.74 0 17,105 0 0 0 0 0
0 10.25 17,105 51,315 0 0 0 0 0
0 8.41 51,315 68,420 0 0 0 0 0
0 5.60 68,420 - - - TY 100 -
Germany AGE 17.70 0 25,769 0 0 0 0 0
0 11.6 25,769 34,359 5557.54 - EMPR 100 -
Greece
1/1/86-30/4/86 MGE 13.25 - 132400 17543 - T.Y. 100 -
1/5/86-31/8/86 MGE 13.25 - 134125 17772 - T.Y. 100 -
1/9/86-31/12/86 MGE 13.25 - 140425 18606 - T.Y. 100 -
Ireland AGE 7.50 14,000 0 0 0 0 0
0 6.50 14,000 14,700 0 0 0 0 0
0 1.00 14,700 0 0 0 0 0
0 0 0 0 - TY 100 -
AGE 3.29 32,273.36 40,341.70 3,650.92 - TY 100 -
Mexico MGE 3.75 0 501,875 18820 18820.31 - - -


New Zealand - - - - - - - - -
Norway AGE 4.40 14778 [17000] 0 0 0 0 0
0 11.80 [17000] 329100 0 0 0 0 0
0 5.10 329100 0 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.00 - - - - TY 100 -
0 0 0 0 0 0 0 0 0
Spaind AGE 5.90 [561960] 1604520 94666.68 - TY 100 -

United Kingdomke WGE 0.00 0 38
WGE 5.00 0 60 RE/VC
WGE 7.00 0 95 RE/VC
WGE 9.00 0 285 26 - - - RE/VC
United States AGE 7.15 0 42,000 3003 - - - -
0 0 0 0 0 0 0


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
Explanatory notes:
lump-sum charge.

Lump-
Australia - - - - - - - - -
Belgium MGE 12.07 - - - - TY 100 -

4.05 2,300 23,400
2.35 23,400 23,920 920.82 - - - TC
Denmark TY 5.50 0 0 0 872 (A) TY 100 0
- - -
France c
AGE 15.19 0 16,272 0 0 0 0 0
0 9.99 16,272 48,816 0 0 0 0 0
0 8.15 48,816 65,088 0 0 0 0 0
0 5.60 65,088 - - - TY 100 -
Germany AGE 17.51 0 24,849 0 0 0 0 0
0 11.61 24,849 33,132 5312.12 - EMPR 100 -
Greece
1/1/85-30/4/85 MGE 13.25 - 116425 15426 - T.Y. 100 -
1/5/85-31/8/85 MGE 13.25 - 124100 16443 - T.Y. 100 -
1/9/85-31/12/85 MGE 13.25 - 126700 16788 - T.Y. 100 -
Ireland AGE 8.50 13,000 0 0 0 0 0
0 7.50 13,000 13,800 0 0 0 0 0
0 2.00 13,800 0 0 0 0 0
0.00 0 0 0 - TY 100 -
AGE 3.30 30,959.72 38,699.65 3,444.27 - TY 100 -
Mexicod MGE 3,952 5,168 171 - - -

MGE 5,168 6,688 222 - - -
MGE 6,688 8,512 285 - - -
MGE 3.75 8,512 322,240 1726 1726.2857 - - -

New Zealand - - - - - - - - -
Norway AGE 4.40 14000 [17000] 0 0 0 0 0
0 10.70 [17000] 303900 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.50 - - - - TY 100 -
0 0.00 0 0 0 0 0 0 0
Spaine AGE 6.28 [520440] 1485720 93303.216 - TY 100 -

United Kingdomf WGE 9.00 35.5 265 23.85 - - - RE/VC
0 0.00 0.0 0 0 0 0 0 0
0 0.00 0 0 0 0 0


TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
Explanatory notes:
lump-sum charge.
(d) For the first three income brackets employees had to pay based in a weekly fixed fee system. In practice all the employees paid their social security contributions according to
(f) The rates and thresholds shown are those in effect as of 6 April. No SSC payable if earnings are below £35.50 per week.

y contributions according to the last bracket.
Lump-
Australia - - - - - - - - -
Belgium MGE 12.07 - - - - TY 100 -

4.1 2,000 20,800
2.3 20,800 22,100 846.7 - - - TC
Denmark TY 5.35 0 0 0 743 (A) 0 0 0
- - -
France c
AGE 15.01 0 15,184 0 0 0 0 0
0 9.69 15,184 45,552 0 0 0 0 0
0 7.85 45,552 60,736 0 0 0 0 0
0 5.6 60,736 - - - TY 100 -
Germany AGE 17.25 0 23,928 0 0 0 0 0
0 11.55 23,928 31,905 5048.90 - EMPR 100 -
Greece
1/1/84-30/4/84 MGE 13.25 - 98475 13048 - T.Y. 100 -
1/5/84-31/8/84 MGE 13.25 - 105275 13949 - T.Y. 100 -
1/9/84-31/12/84 MGE 13.25 - 107600 14257 - T.Y. 100 -
Ireland AGE 8.5 12,000 0 0 0 0 0
0 7.5 12,000 13,000 0 0 0 0 0
0 2 13,000 0 0 0 0 0
0 0 0 0 - TY 100 -
AGE 3.31 30,143.46 37,679.32 3,357.23 - TY 100 -
Mexicod MGE 0 1,520 51 - - -

MGE 1,520 2,128 68 - - -
MGE 2,128 2,432 86 - - -
MGE 2,432 3,040 103 - - -
MGE 3,040 3,952 131 - - -
MGE 3,952 5,168 171 - - -
MGE 5,168 6,688 222 - - -
MGE 6,688 8,512 285 - - -
MGE 3.75 8,512 206,720 1107 1107.4286 - - -

New Zealand - - - - - - - - -
Norway AGE 4.4 13333 [17000] 0 0 0 0 0
0 10.3 [17000] 284000 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.5 - - - - TY 100 -
0 0 0 0 0 0 0 0 0
Spaine AGE 6 [486360] 1388520 83311.2 - TY 100 -

United Kingdomf WGE
0 9.00
0.0 34.0
0.0 250
0 22.5
0 0- 0- 0- RE/VC
0
0 0 0 0 0 0 0


TC: Tax credit
*: In euros
Explanatory notes:
1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social security provisions vary by lo
note below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the marginal rate applies to
3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in the first (tax base) colu
TC: Tax credit
*: In euros
Explanatory notes:
1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social security provisions vary by lo
note below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the marginal rate applies to
3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in the first (tax base) colu
without brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in square brackets [], the th
a minimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, the contributions are
imposed on the tax base in excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginal rate is shown, in w
lump-sum charge.
4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rate multiplied by the uppe
5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Where a taxpayer is ex
6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they are deductible against
income tax is determined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectly deductible throug
(d) For the first eight income brackets employees had to pay based in a weekly fixed fee system. In practice all the employees paid their social security contributions according to t
(f) The rates and thresholds shown are those in effect as of 6 April. No SSC payable if earnings are below £34 per week.
In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements are aggregated for
and a 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate applica
In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements are aggregated for
and a 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 11.55% rate applica
security provisions vary by locality). Threshold and maximum
the marginal rate applies to the tax base identified in column 1 (e.g.,
ted in the first (tax base) column. Where a lower threshold is shown
security provisions vary by locality). Threshold and maximum
the marginal rate applies to the tax base identified in column 1 (e.g.,
ted in the first (tax base) column. Where a lower threshold is shown
d in a country-specific footnote, the amount shown in this column is in
al rate, the contributions are 'capped' at this threshold (they are not
o marginal rate is shown, in which case the thresholds applies to the
on rate multiplied by the upper threshhold base amount. Where a

ponding upper threshhold. Lastly note that where an upper threshold
e they are deductible against central government taxable income, the

his base, then TYs and the deductible portion are shown. If
s indirectly deductible through this channel), this additional information
ement imposes a 1.5% rate on gross earnings between 0 and 97,200,
follows: 11.55% rate applicable to earnings between 0 and 92,000;
ement imposes a 1.5% rate on gross earnings between 0 and 97,200,
follows: 11.55% rate applicable to earnings between 0 and 92,000;
Lump-
Australia - - - - - - - - -
Belgium MGE 11.13 - - - - TY 100 -

4.10 1,800 18,500
2.30 18,500 20,020 761.06 - - - TC
Denmark TY 4.50 0 0 0 388 (A) 0 0 0
- - -
France c
AGE 13.66 0 13,977 0 0 0 0 0
0 8.96 13,977 41,931 0 0 0 0 0
0 7.12 41,931 55,908 0 0 0 0 0
0 5.60 55,908 - - - TY 100 -
Germany AGE 17.28 0 23,008 0 0 0 0 0
0 11.38 23,008 30,678 4849.60 - EMPR 100 -
Greece
1/1/83-31/1/83 MGE 10.25 - 78750 8072 - T.Y. 100 -
1/2/83-30/4/83 MGE 10.25 - 78750 10434 - T.Y. 100 -
1/5/83-31/8/83 MGE 13.25 - 82050 10872 - T.Y. 100 -
1/9/83-31/12/83 MGE 13.25 - 90425 11981 - T.Y. 100 -
Ireland AGE 8.50 11,000 0 0 0 0 0
0 7.50 11,000 13,000 0 0 0 0 0
0 2.00 13,000 0 0 0 0 0
0.00 0 0 0 - TY 100 -
AGE 3.30 28,520.45 35,650.56 3,172.90 - TY 100 -
Mexicod MGE 0 1,520 51 - - -

MGE 1,520 2,128 68 - - -
MGE 2,128 2,432 86 - - -
MGE 2,432 3,040 103 - - -
MGE 3,040 3,952 131 - - -
MGE 3,952 5,168 171 - - -
MGE 5,168 6,688 222 - - -
MGE 6,688 8,512 285 - - -
MGE 3.75 8,512 138,320 741 741 - - -

New Zealand - - - - - - - - -
Norway AGE 4.40 12556 [14000] 0 0 0 0 0
0 10.30 [14000] 267900 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 11.50 - - - - TY 100 -
Spaine AGE 5.90 [417960] 1217880 71854.92 - TY 100 -

0 0.00 0.0 0 0 0 0 0 0
0 0.00 0 0 0 0 0


TC: Tax credit
*: In euros
Explanatory notes:
TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
(d) For the first eight income brackets employees had to pay based in a weekly fixed fee system. In practice all the employees paid their social security contributions according to t

Lump-
Australia - - - - - - - - -
Belgium MGE 10.63 - see expl - - TY 100 -

3.45 1,600 16,500
1.65 16,500 18,200 570.9 - - - TC
Denmark TY 4.50 0 0 0 388 0 0 0
- - -
France c
AGE 12.98 0 12,504 0 0 0 0 0
0 8.28 12,504 37,512 0 0 0 0 0
0 6.52 37,512 50,016 0 0 0 0 0
0 5.60 50,016 - - - TY 100 -
Germany AGE 17.00 0 21,628 0 0 0 0 0
0 11.00 21,628 28,837 4469.71 - EMPR 100 -
Greece
1/1/82-28/2/82 MGE 10.25 - 65650 6729 - T.Y. 100 -
1/3/82-30/4/82 MGE 10.25 - 68925 7065 - T.Y. 100 -
1/5/82-31/8/82 MGE 10.25 - 73950 7580 - T.Y. 100 -
1/9/82-31/12/82 MGE 10.25 - 75425 7731 - T.Y. 100 -
Ireland AGE 7.50 9,500 0 0 0 0 0
0 1.00 9,500 0 0 0 0 0
0.00 0 0 0 - TY 100 -
Mexicod MGE 0 1,520 51 - - -

MGE 1,520 2,128 68 - - -
MGE 2,128 2,432 86 - - -
MGE 2,432 3,040 103 - - -
MGE 3,040 3,952 131 - - -
MGE 3,952 5,168 171 - - -
MGE 5,168 6,688 222 - - -
MGE 6,688 8,512 285 - - -
MGE 3.75 8,512 85,120 456 456 - - -

New Zealand - - - - - - - - -
Norway AGE 4.40 10556 [12000] 0 0 0 0 0
0 10.10 [12000] 248000 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 10.50 - - - - TY 100 -
0 0.00 0 0 0 0 0 0 0
Spaine AGE 5.60 [369720] 1000800 56044.8 - TY 100 -

0 0.00 0.0 0 0 0 0 0 0
0 0.00 0 0 0 0 0


TC: Tax credit
*: In euros
Explanatory notes:
TC: Tax credit
*: In euros
Explanatory notes:
lump-sum charge.
(d) For the first eight income brackets employees had to pay based in a weekly fixed fee system.

Lump-
Australia - - - - - - - - -
Belgium MGE 10.33 - see expl - - TY 100 -

3.60 1,400 14,700
1.80 14,700 16,380 534.24 - - - TC
Denmark TY 4.20 0 0 0 144 (A) 0 0 0
- - -
France c
AGE 12.22 0 10,482 0 0 0 0 0
0 7.37 10,482 31,446 0 0 0 0 0
0 5.61 31,446 41,928 0 0 0 0 0
0 4.75 41,928 - - - TY 100 -
Germany AGE 16.65 0 20,247 0 0 0 0 0
0 10.75 20,247 26,996 4096.68 - EMPR 100 -
Greece
1/1/81-28/2/81 MGE 10.25 - 50025 5128 - T.Y. 100 -
1/3/81-31/8/81 MGE 10.25 - 59375 6086 - T.Y. 100 -
1/9/81-31/12/81 MGE 10.25 - 63025 6460 - T.Y. 100 -
Ireland AGE 4.75 8,500 0 0 0 0 0
0.00 0 0 0 - TY 100 -
Mexicod MGE 0 1,520 51 - - -

MGE 1,520 2,128 68 - - -
MGE 2,128 2,432 86 - - -
MGE 2,432 3,040 103 - - -
MGE 3,040 3,952 131 - - -
MGE 3,952 5,168 171 - - -
MGE 5,168 6,688 222 - - -
MGE 6,688 8,512 285 - - -
MGE 3.75 8,512 55,647 1012 1011.68 - - -

New Zealand - - - - - - - - -
Norway AGE 4.40 9444 [11000] 0 0 0 0 0
0 9.70 [11000] - 0 0 0 0 0
Poland - - - - - - - - -
Portugal MGE 10.50 - - - - TY 100 -
0 0.00 0 0 0 0 0 0 0
Spaine AGE 5.74 [296280] 909000 52176.6 - TY 100 -

0 0.00 0.0 0 0 0 0 0 0
0 0.00 0 0 0 0 0


TC: Tax credit
*: In euros
Explanatory notes:
*: In euros
Explanatory notes:
lump-sum charge.
(d) For the first eight income brackets employees had to pay based in a weekly fixed fee system.
(f) The rates and thresholds shown are those in effect as of 6 April. No SSC payable if earnings are below £27 per week.


Table III.1. Employee Social Security Contribution Rates

Uploaded by

Document Information

Original Description:

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Table III.1. Employee Social Security Contribution Rates

Uploaded by

Copyright:

Available Formats

PART III.

Social Security Contribution Tables (2009)

Table III.1. Employee social security contribution rates 1

Belgium MGE 13.07 - - - - TY 100 RE/EX

Canadab AGE 1.73 0 3,500

Korea MGE 4.50 0 1,944,000 87,480 TY 100

Luxembourg AGE 10.95 0 100,555.4 11,010.82 TY 100 -

Mexicoe MGE 1.25 0 4,854 506 - - - -

WGE: Weekly gross earnings

TY: Taxable income measured for central government tax purposes

bution rate multiplied by the upper threshhold base amount. Where a

able gross earnings. In addition, optional pension savings of up to 4 per

Table III.1. Employee social security contribution rates 1

Belgium MGE 13.07 - - - - TY 100 RE/EX

Canadab AGE 1.73 0 3,500

Korea MGE 4.50 0 1,944,000 87,480 TY 100

Luxembourg AGE 11.52 0 94,216.80 10,853.78 - TY 100 -

Mexicoe MGE 1.25 0 4,799 500 - - - -

WGE: Weekly gross earnings

TY: Taxable income measured for central government tax purposes

bution rate multiplied by the upper threshhold base amount. Where a

able gross earnings. In addition, optional pension savings of up to 4 per

( see Explanatory Annex ).

able gross earnings. In addition, optional pension savings of up to 4 per

( see Explanatory Annex ).

Table III.1. Employee social security contribution rates 1

Belgium MGE 13.07 - - - - TY 100 RE/EX

Canadab AGE 1.80 0 3,500

Korea MGE 4.50 0 1,944,000 87,480 TY 100

Luxembourg AGE 11.54 0 94,216.80 10,872.62 - TY 100 -

Mexicoe MGE 1.25 0 4,615 471 - - - -

WGE: Weekly gross earnings

TY: Taxable income measured for central government tax purposes

bution rate multiplied by the upper threshhold base amount. Where a

able gross earnings. In addition, optional pension savings of up to 4 per

( see Explanatory Annex ).

able gross earnings. In addition, optional pension savings of up to 4 per

( see Explanatory Annex ).

Table III.1. Employee social security contribution rates 1

Belgium MGE 13.07 - - - - TY 100 RE/EX

Canadab AGE 1.87 0 3,500

Korea MGE 4.50 0 1,944,000 87,480 TY 100

Mexicoe MGE 1.25 0 4,441 444 - - - -

WGE: Weekly gross earnings

TY: Taxable income measured for central government tax purposes

bution rate multiplied by the upper threshhold base amount. Where a

able gross earnings. In addition, optional pension savings of up to 4 per

( see Explanatory Annex ).

able gross earnings. In addition, optional pension savings of up to 4 per

( see Explanatory Annex ).

Table III.1. Employee social security contribution rates 1

Belgium MGE 13.07 - - - - TY 100 RE/EX

Canadab AGE 1.95 0 3,500

Korea AGE 7.105 - - - - TY 100 -

Mexicoe MGE 1.25 0 4,271 418 - - - -

WGE: Weekly gross earnings

TY: Taxable income measured for central government tax purposes

bution rate multiplied by the upper threshhold base amount. Where a

taxable gross earnings. In addition, optional pension savings of up to 4

s ( see Explanatory Annex ).

s ( see Explanatory Annex ).

Table III.1. Employee social security contribution rates 1