Global employer payroll tax comparison
Statutory employer contribution rates ranked lowest to highest across 10 countries. Each figure is sourced from official government or intergovernmental data — not estimates.
All countries — employer burden ranked lowest to highest
| # | Country | Region | Burden | Level | Top components | |
|---|---|---|---|---|---|---|
| 1 | 🇨🇦Canada | North America | +9.2% | Low | Canada Pension Plan 5.95% · Employment Insurance 2.21% | Details → |
| 2 | 🇺🇸United States | North America | +10.7% | Low | Social Security (employer) 6.2% · Medicare (employer) 1.45% | Details → |
| 3 | 🇳🇱Netherlands | Europe | +15.4% | Low | Disability Insurance (Aof) 6% · Health Insurance (Zvw) 6.7% | Details → |
| 4 | 🇬🇧United Kingdom | Europe | +16.8% | Medium | Employer National Insurance 13.8% · Workplace Pension (auto-enrolment) 3% | Details → |
| 5 | 🇦🇺Australia | Oceania | +17.4% | Medium | Superannuation Guarantee 11.5% · Payroll Tax (state avg.) 4.85% | Details → |
| 6 | 🇩🇪Germany | Europe | +19.6% | Medium | Pension Insurance 9.3% · Health Insurance 7.3% | Details → |
| 7 | 🇮🇳India | Asia | +20.1% | Medium | Employees' Provident Fund (EPF) 12% · Employees' State Insurance (ESI) 3.25% | Details → |
| 8 | 🇵🇱Poland | Europe | +20.4% | Medium | Pension Insurance 9.76% · Disability Insurance 6.5% | Details → |
| 9 | 🇪🇸Spain | Europe | +29.9% | High | Common Contingencies 23.6% · Unemployment 5.5% | Details → |
| 10 | 🇫🇷France | Europe | +30.9% | High | Health, Maternity, Disability 13% · Pension Insurance 8.55% | Details → |
What these numbers mean for hiring decisions
The employer burden percentage is the mandatory statutory cost added to every employee's gross salary. A burden of 31% in France means that for every EUR 100 in salary, the employer pays an additional 31 EUR in contributions — before any EOR fee, equipment, or operational overhead.
This statutory rate is identical whether you hire directly or through an Employer of Record. An EOR adds a service fee on top; it does not reduce the statutory burden. The only way to reduce this cost is to hire in a lower-burden jurisdiction.
All figures on this page are derived from official government and intergovernmental datasets (OECD, Eurostat, ILOSTAT, World Bank, IRS/SSA, HMRC). Select any country above for a line-by-line breakdown with source attribution.
Looking for role-specific data?
Each country page includes a calculator and a dedicated breakdown for software engineer hiring costs — including reference salaries and total annual employer cost.