Employer cost of hiring by country

🇦🇷 Argentina

Confidence: medium. Verified 2026-10-05. Unverified in this record: 3 items.

Employer on-costs: 34% to 40% of base salary. Recomputed 5 Oct 2026. Employer social security: 24% (pension/social services 18% + health 6%) or 26.4% for service/commerce firms above the SME thresholds (PwC Worldwide Tax Summaries, reviewed 16 Jun 2026). Annual pay = 12 months + aguinaldo (1 month) = 1.0833 x base, and contributions apply to the aguinaldo too. Low: 8.33% (aguinaldo) + 24% x 1.0833 (26.0%) = 34.3%. High: 8.33% + 26.4% x 1.0833 (28.6%) = 36.9%, plus ART occupational-risk insurance about 0.5-3% (typical bands for office to commerce work from a payroll-calculator site, unverified) = about 38-40%. Excludes the new Labor Assistance Fund (FAL, reported 1-3% of payroll from 1 Nov 2026, possibly postponed), mandatory life insurance, vacation (paid time off) and severance accruals. The first ARS 7,003.68/month per employee is exempt from contributions (PwC). Earlier 32-38% omitted the contributions on aguinaldo and ART.

Employer contributions: Pension and social services (SIPA, PAMI, family allowances, unemployment) 18%-20.4%; Social health care (Obra Social) 6%; Aguinaldo (SAC) 8.33% accrual (1/12 of annual pay); Labor Assistance Fund (FAL) - new under Law 27.802 Reported 1% (large firms) to 2.5%-3% (smaller firms) of payroll

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🇧🇷 Brazil

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 47% to 70% of base salary. Recomputed 5 Oct 2026 as % of base salary over a year of 12 months' pay. Annual pay = 12 months + 13th salary (1 month) + 1/3 vacation bonus (0.33 month) = 13.33/12 = 1.111 x base. Charges on that pay: INSS employer 20% (PwC: 20% or 22.5% by sector) + RAT 1-3% (assume 2%) + third-party/Sistema S up to 5.8% (industry/commerce; some service FPAS codes lower, about 2.7-3.3%, unverified) + FGTS 8%. Upper case: 20 + 2 + 5.8 + 8 = 35.8% -> 1.111 x 1.358 = 1.509 = about 51% over base. Lower case (services, RAT 2%, third-party 2.7%): 20 + 2 + 2.7 + 8 = 32.7% -> 1.111 x 1.327 = 1.474 = about 47%. High end of 70% adds FGTS 40% dismissal-fine provision (8% x 1.111 x 0.4 = 3.6%), employer vale-transporte/meal vouchers and health plans commonly set by collective agreements (roughly 10-15%). Earlier note double-counted the 13th salary and vacation (8.33% + 11.1%) and gave 62% for what is about 51% under its own assumptions. Provider quotes of 70-100% include benefits and provisions. Simples Nacional entities pay differently.

Employer contributions: INSS (employer social security) 20% of payroll (22.5% for some sectors such as financial institutions); RAT / SAT (work accident insurance) 1%-3% (often 2% for tech); Sistema S / third-party levies (Salario-Educacao, SENAI/SESI/SENAC/SESC, SEBRAE, INCRA) up to ~5.8% in total (varies by sector); FGTS (severance guarantee fund) 8% of gross monthly pay

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🇨🇦 Canada

Confidence: medium. Verified 2026-10-05. Unverified in this record: 4 items.

Employer on-costs: 5% to 13% of base salary. Recomputed 5 Oct 2026. Confirmed on canada.ca: 2026 CPP employer 5.95% on earnings between the CAD 3,500 exemption and CAD 74,600 (max CAD 4,230.45); EI employer 1.63% x 1.4 = 2.282% up to CAD 68,900 insurable earnings (max CAD 1,572.30); Quebec EI 1.30% x 1.4 = 1.82% (plus QPP and QPIP, not verified). PwC adds CPP2 (employer 4% on earnings from CAD 74,600 to 85,000, max CAD 416.00; PwC combined CPP maximum CAD 4,646.45 = 4,230.45 + 416.00). Examples: CAD 60,000 salary: CPP (60,000 - 3,500) x 5.95% = 3,361.75 + EI 60,000 x 2.282% = 1,369.20 = 4,730.95 = 7.9%. CAD 100,000: 4,230.45 + 416.00 + 1,572.30 = 6,218.75 = 6.2%. CAD 150,000: 4.1%. Provincial payroll taxes add 0.98%-1.95% (Ontario/BC Employer Health Tax, above a CAD 1M exemption), 2.15%-4.3% (Manitoba), 2% (Newfoundland and Labrador, above CAD 2M) and 1.25%-4.26% (Quebec Health Services Fund) per secondary sources; workers' compensation roughly 0.5%-3%+. High end: 7.9% + about 2% provincial + about 3% WCB = 13%. Vacation pay of 4%/6% is part of salary. Derived estimate.

Employer contributions: CPP (Canada Pension Plan) 5.95%; EI (Employment Insurance) 2.282% (1.4 x 1.63%); Provincial employer health/payroll tax (EHT etc.) Roughly 0.98%-1.95% (Ontario, BC), 2.15%-4.3% (Manitoba), 2% (Newfoundland and Labrador), 1.25%-4.26% (Quebec); Workers' compensation (WSIB/WCB/CNESST) Varies by province and industry

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🇨🇱 Chile

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 6.8% to 9% of base salary. Arithmetic: unemployment insurance 2.4% (indefinite contracts; Chilean law) + employer pension-reform contribution 3.5% from August 2026 (ChileAtiende; = 0.1% individual account + 0.9% CRP + 2.5% SIS/life-expectancy compensation, replacing the old 1.5% SIS rate) = 5.9%; + work-accident mutual insurance basic rate 0.93% (not re-verified) = 6.8% low; up to ~3.4% for high-risk activities gives ~9%. Excludes the annual statutory gratification, severance accrual (1 month per year, business-need dismissals) and 15 working days' paid vacation. Employer health and old-age pension are otherwise employee-paid.

Employer contributions: Seguro de Cesantia (unemployment insurance) - employer 2.4% (indefinite contracts); capped at UF 113.5 monthly; Pension reform employer contribution (individual account 0.1% + CRP 0.9% + SIS/life-expectancy compensation 2.5%) 3.5% from August 2026; steps to 4.25% (Aug 2027) and 8.5% by Aug 2033; Work accident and occupational disease insurance (Ley 16.744) varies by activity risk

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🇨🇴 Colombia

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 38% to 52% of base salary. Recomputed 5 Oct 2026 as % of base salary. Low (exemption under Art. 114-1 applies: income-tax-paying company, employee under 10 minimum wages): pension 12% + ARL class I 0.522% + Caja de Compensacion 4% = 16.52%; prestaciones: prima 8.33% + cesantias 8.33% + interest on cesantias 12% x 8.33% = 1.0% + vacation accrual 4.17% = 21.83%; total 38.35%, rounded to 38. High (no exemption): pension 12% + health 8.5% + ARL 0.522% + Caja 4% + SENA 2% + ICBF 3% = 30.02%, plus the same 21.83% = 51.85%, rounded to 52 (matches Deel's 51.85%). Employer share of pension+health = 20.5% of the 28.5% combined rate (PwC). ARL up to 6.96% for high-risk work and the transport allowance (COP 249,095) for staff under 2 minimum wages add more. Salaries of 10+ minimum wages lose the exemption. Derived estimate, not a published figure.

Employer contributions: Pension (employer share) 12%; Health (EPS) employer share 8.5%; ARL (occupational risk) 0.522%-6.96%; Caja de Compensacion Familiar 4%; SENA 2%; ICBF 3%

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🇨🇷 Costa Rica

Confidence: medium. Verified 2026-10-05. Unverified in this record: 3 items.

Employer on-costs: 26.83% to 35.2% of base salary. Arithmetic (PwC 2026 CCSS table): 9.25 + 5.58 + 0.50 + 5.00 + 3.00 + 1.50 + 2.00 = 26.83% of monthly pay (low). High = 26.83% + aguinaldo 8.33% of annual pay (one month; exempt from social charges per PwC) = 35.16%, shown as 35.2. Excludes the mandatory INS work-risk premium (varies by activity), paid vacation, and cesantia/preaviso on dismissals.

Employer contributions: CCSS - Sickness and maternity (health) 9.25%; CCSS - Disability, old age and death (IVM) 5.58%; Banco Popular contribution 0.50%; Family allowances (Asignaciones Familiares / FODESAF) 5.00%; Employee capitalization fund / Labour Protection (Fondo de Capitalizacion Laboral and related) 3.00%; INA (National Institute of Learning) 1.50%; IMAS (health clinic/other institutions per PwC) 2.00%

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🇫🇷 France

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 5% to 45% of base salary. Low (approximate, at SMIC) and high (above 3 SMIC) are derived. Verified 2026 employer rates (legisocial/URSSAF tables): maladie 13.00% + vieillesse capped 8.55% + uncapped 2.11% + allocations familiales 5.25% + chomage 4.00% + FNAL 0.10% (<50 staff) = 33.01%. Not itemised from a fetched source: AT/MP (sector-specific, ~1-2%), AGIRC-ARRCO supplementary pensions (~6%), CSA/training levy (~1%) bring the total to roughly 41-43%, consistent with PwC's 'about 45% of gross on average' and secondary 38-45% ranges. The general reduction (RGDU, from 1 Jan 2026) is degressive to zero at 3x SMIC, maximum rate 39.73% (<50 employees) or 40.13% (50+) per Decree 2025-1446, so at SMIC the net employer rate is only a few percent (about 3-6%). The earlier 25% 'lower bound' was an unsourced approximation and has been removed. Employer cost is therefore very salary-dependent: low single digits at SMIC, rising to ~42-45% at 3 SMIC (about EUR 5,470 gross a month) and above.

Employer contributions: Employer social security (sickness, family, old-age, accidents, unemployment, supplementary pensions) ~45% on average (PwC); roughly 41-45% at/above 3 SMIC, a few percent at SMIC after the general reduction; Mandatory complementary health (mutuelle) employer pays at least 50% of premium

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🇩🇪 Germany

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 21% to 25% of base salary. Employer share of social insurance in 2026: pension 9.3% + health 7.3% + half of the average additional health contribution (avg 2.9%, so ~1.45%) + long-term care 1.8% (plus 0.6% surcharge for childless employees borne by employee) + unemployment 1.3% = ~21.15% up to the contribution ceilings. Employer-only items add roughly 1-3%: statutory accident insurance (Berufsgenossenschaft, varies by sector) and the U1/U2/U3 levies (sick pay, maternity, insolvency). Ceilings: pension and unemployment EUR 8,450/month; health and care EUR 5,812.50/month, so the effective percentage declines for high earners. Excludes pay for holidays/sickness (up to 6 weeks). Rechecked 5 Oct 2026 against PwC Worldwide Tax Summaries (2026): pension 18.6%, unemployment 2.6%, health 14.6% + average supplement 2.9%, care 3.6% (employee share 2.4% incl. childless surcharge, so employer 1.8%), ceilings EUR 8,450 and EUR 5,812.50 all confirmed. Arithmetic: 9.3 + 7.3 + 1.45 + 1.8 + 1.3 = 21.15%.

Employer contributions: Pension insurance (Rentenversicherung) 9.3%; Health insurance (Krankenversicherung) 7.3% + ~half of Zusatzbeitrag (avg 2.9% total); Long-term care insurance (Pflegeversicherung) 1.8%; Unemployment insurance (Arbeitslosenversicherung) 1.3%; Statutory accident insurance (Berufsgenossenschaft) and U1/U2/U3 levies approx. 1%-3% combined (varies)

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🇮🇳 India

Confidence: medium. Verified 2026-10-05. Unverified in this record: 4 items.

Employer on-costs: 5% to 10% of base salary. Recomputed 5 Oct 2026, as % of gross monthly pay (CTC excluding employer statutory items). Employer items: EPF 12% + EPS 8.33% (together the 12% employer PF) + EDLI 0.5% + EPF admin 0.5% on PF wages, plus gratuity accrual of 15/26 x basic = 4.81% of basic (Ministry of Labour notification of 1 Jul 2026 via SCC Online for 12% / 8.33% / 0.5%; admin 0.5% and gratuity formula from secondary sources). Typical structure with basic = 50% of pay (the Code on Wages minimum): PF 12% x 50% = 6.0% + EDLI/admin 1% x 50% = 0.5% + gratuity 4.81% x 50% = 2.4% = about 8.9%, rounded to 10 at the top of the range. Low end: PF wages capped at the mandatory-coverage ceiling (INR 15,000, raised to INR 25,000 on 17 Sep 2026 per Cabinet): at INR 100,000/month, 12% x 25,000 = 3,000 + 125 + 125 = 3,250 (3.3%) + gratuity 2.4% = about 5.7%; at INR 150,000 about 4.6%, so low = 5. Roles where basic is close to 100% of pay (or lower-paid staff with ESIC 3.25% on top) can reach 15-20%. Previous 8-20% range mixed 'percent of basic' with 'percent of pay'. Modelled estimate, not a published figure.

Employer contributions: Employees' Provident Fund (EPF) and Pension (EPS) 12% of PF wages; Employees' State Insurance (ESIC) 3.25% of gross wages; Gratuity 15 days' wages per year of service (about 4.81% of basic); EDLI insurance and EPF administration charge 0.5% (EDLI) + 0.5% (EPF admin)

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🇮🇩 Indonesia

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 10.2% to 11.7% of base salary. Arithmetic: JHT 3.7% + JP 2% + JKK 0.24-1.74% + JKM 0.3% + BPJS Kesehatan 4% = 10.24% (low) to 11.74% (high). PwC confirms JKK 0.24-1.74%, JKM 0.3%, health 4% and pension 2% (total 6.54-8.04%); the employer JHT 3.7% is not printed on PwC's page and comes from BPJS regulation as cited by secondary sources. JP is capped at about IDR 11.09m and health at IDR 12m a month, so effective % falls for high earners. Excludes JKP (job-loss, ~0.36% secondary), the THR holiday allowance (one month's pay, ~8.3%), leave and severance.

Employer contributions: BPJS Ketenagakerjaan - JHT (old-age savings) 3.7%; BPJS Ketenagakerjaan - JP (pension) 2%; BPJS - JKK (work accident) 0.24%-1.74%; BPJS - JKM (death) 0.30%; BPJS Kesehatan (health) 4% (employee 1%); JKP (job-loss security) 0.36% total (secondary), no employee share

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🇮🇪 Ireland

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 11.4% to 12.9% of base salary. Arithmetic: Employer PRSI Class A1 11.25% to 30 September 2026 and 11.40% from 1 October 2026 (PwC: 11.25% since 1 Oct 2025, +0.15 point on 1 Oct 2026, further rises in 2027 and 2028) = 11.4% (low). High adds the 1.5% employer contribution to My Future Fund auto-enrolment (from 1 January 2026) where the employee is eligible (aged 23-60, earning at least EUR 20,000 and not in a qualifying pension): 11.4 + 1.5 = 12.9%. A lower PRSI rate applies to low weekly earnings (not itemised). Excludes paid leave, sick pay and redundancy.

Employer contributions: Employer PRSI (Class A1) 11.25% to 30 Sep 2026; 11.40% from 1 Oct 2026; My Future Fund auto-enrolment (employer match) 1.5% of gross pay initially, phased up to 6% over 10 years

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🇮🇹 Italy

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 30% to 45% of base salary. Low = about 30% employer social security (PwC: overall burden ~40% with ~30% employer, ~10% employee; varies by category, sector and size). High is derived: add TFR severance accrual (~6.91% of annual gross) and the statutory 13th month (8.33%) = ~45%; secondary sources quote 45-55% total employer cost over gross salary when INAIL, 14th month and collective-agreement items are included. Excludes paid leave. Re-checked 5 Oct 2026: PwC still states overall burden ~40% of gross, ~30% employer and ~10% employee; the high-end add-ons (TFR 6.91%, 13th month 8.33%) are statutory-rate arithmetic, not PwC figures.

Employer contributions: INPS social security (employer) ~30% of gross remuneration (29-32% by sector and size); TFR (trattamento di fine rapporto) accrual ~6.91% of annual gross; INAIL (work injury insurance) varies by risk class; 13th month (tredicesima) 1/12 of annual pay

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🇯🇵 Japan

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 15.3% to 16.2% of base salary. Arithmetic (employer shares, Tokyo Kyokai Kenpo FY2026, secondary sources): welfare pension 9.15% + health ~4.925% + child and childcare support 0.115% + employment insurance 0.85% + workers' accident ~0.3% (office jobs) = 15.34%, shown as 15.3. High adds nursing-care insurance 0.81% for employees aged 40-64 = 16.15%, shown as 16.2. PwC confirms pension 9.15%, health ~4.96% and employment insurance 0.9% (combined 'around 15%'), so the totals are consistent; the 0.85% employment rate is FY2026 per secondary sources. Excludes the employer-only child-rearing contribution (~0.36%, not verified), commuting allowance and paid leave. Health and pension contributions are capped by standard-remuneration grades.

Employer contributions: Welfare Pension (Kosei Nenkin) 9.15%; Health insurance (Kenko Hoken) ~4.925% (Tokyo Kyokai Kenpo, FY2026); Child and childcare support contribution 0.115% (April 2026); Employment insurance (Koyo Hoken) ~0.85% (general industry FY2026); Workers' accident insurance (Rosai) ~0.3% (office roles; varies by industry); Nursing care insurance (Kaigo Hoken) ~0.81% (employees aged 40-64)

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🇰🇪 Kenya

Confidence: medium. Verified 2026-10-05. No unverified note on this topic.

Employer on-costs: 7.5% to 7.5% of base salary. Arithmetic (PwC, effective 1 Feb 2026): NSSF 6% of pensionable earnings between KES 9,000 and KES 108,000 (max KES 6,480 a month: Tier I 6% x 9,000 = 540 + Tier II 6% x 99,000 = 5,940) + Affordable Housing Levy 1.5% of gross + NITA KES 50 per employee a month (negligible) = 7.5% below the KES 108,000 cap. For a KES 108,000 salary: (6,480 + 1,620 + 50) / 108,000 = 7.5%. Effective % falls above the cap. SHIF (2.75%) is an employee deduction. Excludes leave, service pay and medical cover.

Employer contributions: NSSF (Tier I + Tier II) 6% of pensionable earnings, up to KES 108,000; Affordable Housing Levy 1.5% of gross monthly pay; NITA training levy KES 50 per employee per month

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🇲🇾 Malaysia

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 13.95% to 15.95% of base salary. Arithmetic (employees under 60): low = EPF 12% (wages above MYR 5,000) + SOCSO 1.75% + EIS 0.2% = 13.95%; high = EPF 13% (wages MYR 5,000 and below) + SOCSO 1.75% + EIS 0.2% + HRDF 1% (covered employers with 10+ staff) = 15.95%. PwC confirms EPF 12%/13% (13% for MYR 5,000 and below), HRDF 1% for 10+ employees, SOCSO employer cap MYR 104.15 a month and EIS cap MYR 11.90 a month (the caps imply a wage ceiling of about MYR 5,950-6,000). Non-Malaysians: EPF 2% each side from October 2025 (PwC), so cost is far lower for foreign employees. Excludes paid leave and termination benefits; a new non-employment injury scheme (NIS) starts June 2026 and its employer rate is not itemised.

Employer contributions: EPF (Employees Provident Fund) 13% (wages up to MYR 5,000) or 12% (above), employees under 60; SOCSO (Employment Injury + Invalidity) 1.75% of wages (max MYR 104.15 per month for both schemes per PwC); EIS (Employment Insurance System) 0.2%; HRDF levy 1% of monthly wages

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🇲🇽 Mexico

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 27% to 36% of base salary. Recomputed 5 Oct 2026 as % of base salary, using 2026 IMSS employer rates (secondary compilations of the Ley del Seguro Social) and UMA 2026 = MXN 117.31/day (INEGI, via secondary sources). Worked example at SBC MXN 2,000/day (about MXN 60k/month): fixed sickness quota 20.40% x 1 UMA = 23.93 (1.2%) + 1.10% on the part above 3 UMA = 18.1 (0.9%) + cash benefits 0.70% + disability and life 1.75% + childcare 1.00% + pensioners 1.05% + retirement (SAR) 2.00% + old-age/severance (CEAV) 7.513% + work-risk premium class I about 0.54% = about 16.6% IMSS/SAR, + INFONAVIT 5.00% = 21.6%. At minimum-wage SBC (about MXN 330/day) the same items give about 22.5% (CEAV only 3.15% but fixed quota is a larger share). Add state payroll tax (ISN 1-4%, 3% in Mexico City) and aguinaldo 15 days (4.1%) + vacation premium (about 0.8-1%): totals about 27% (low-ISN, high wage) to 33-36% (lower wage, 3-4% ISN). Excludes PTU 10% profit sharing (company level, capped) and optional benefits. Deel's 19.15%-28.85% social-security range is a different band assumption; not used. Derived estimate, not a published figure.

Employer contributions: IMSS (health, disability, life, childcare, retirement/old age) Employer: sickness fixed quota 20.40% of 1 UMA + 1.10% above 3 UMA; cash benefits 0.70%; disability and life 1.75%; childcare 1.00%; pensioners 1.05%; old-age/severance (CEAV) 3.150%-7.513% by salary band; work risk from 0.54% (class I) upward; INFONAVIT (housing fund) 5%; SAR retirement 2%; State payroll tax (ISN) Varies by state; 3% in Mexico City; PTU profit sharing 10% of adjusted taxable income (company level)

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🇳🇱 Netherlands

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 16% to 23% of base salary. Recomputed 5 Oct 2026, % of base salary excluding holiday allowance. 2026 employer premiums (Belastingdienst percentages as quoted in secondary summaries): AWf/WW 2.74% (permanent) or 7.74% (flexible); Aof 6.26% (small employer) or 7.61% (large); Zvw 6.10%; premium wage capped at EUR 79,409. Low: 2.74 + 6.26 + 6.10 = 15.10% of premium wage; premium wage includes the 8% holiday allowance, so 15.10% x 1.08 = 16.3% of base. High: 7.74 + 7.61 + 6.10 = 21.45% x 1.08 = 23.2%. Excludes employer pension (about 15.2% of base per Remote, set by collective agreement; including it the burden is about 30%+, unverified), WGA/Whk premiums and employer-paid sick leave (70% for up to 104 weeks). Earlier note used Aof 6.27/7.63.

Employer contributions: WW (AWf) unemployment 2.74% low / 7.74% high; Aof disability 6.26% small / 7.61% large; Zvw health insurance contribution 6.10%; Employer pension About 15.2% of base plus risk premium

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🇳🇬 Nigeria

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 11% to 12% of base salary. Arithmetic: employer pension 10% (PwC, Pension Reform Act 2014 minimum; PenCom confirms the Act applies to private employers with 3+ employees) + NSITF 1% of payroll (PwC) = 11% low; + ITF 1% of annual payroll where the employer qualifies (5+ employees or NGN 50m+ turnover per secondary sources) = 12% high. If the employer bears the whole 20% pension share the cost is higher. NHF 2.5% is deducted from employees (PwC), not an employer cost. Excludes 13th-month or other contractual benefits.

Employer contributions: Contributory pension (Pension Reform Act 2014) - employer minimum 10% of monthly emoluments (employee 8%); NSITF (Employees' Compensation) 1% of payroll; ITF (Industrial Training Fund) 1% of annual payroll for qualifying employers

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🇵🇪 Peru

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 9% to 37% of base salary. Low = EsSalud 9% only (employer-paid; PwC). High arithmetic (general regime, % of annual basic pay): EsSalud 9% + two gratificaciones (2 months = 16.7% of 12 months) with the 9% extraordinary bonus on them (1.5%) = 18.2% + CTS (1 month a year = 8.3%, plus one sixth of each gratification ~ 1.4%) = ~9.7%; total 9 + 18.2 + 9.7 = ~37%. The gratificacion/CTS formulas are from secondary sources (HiveDesk, Teamed) and not re-checked against the laws. Excludes 30 days' paid vacation, life insurance after 4 years, SCTR for risk jobs, family allowance (10% of the minimum wage) and profit-sharing. Small-business regimes differ.

Employer contributions: EsSalud (health insurance) 9% of remuneration; Gratificaciones (July and December bonuses) 1 month's pay each, plus 9% extraordinary bonus; CTS (compensation for length of service, deposited May and Nov) ~1 month's pay a year; SCTR (supplementary risk insurance) varies

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🇵🇭 Philippines

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 14% to 22% of base salary. Employer contributions: SSS 10% of monthly salary credit (MSC range PHP 5,000-35,000, so max PHP 3,500 plus small EC premium), PhilHealth 2.5% of basic salary up to PHP 100,000 (max PHP 2,500), Pag-IBIG 2% of monthly fund salary capped at PHP 10,000 (max PHP 200). Together about 6% of pay at PHP 100,000 salary rising to about 13% at PHP 30,000. Adding the mandatory 13th-month pay (8.33% of basic) gives ~14.5% to ~21.5%. Excludes service incentive leave cash conversion, HMO and other benefits. Rechecked 5 Oct 2026: at PHP 100,000/month employer cost = SSS 3,500 + EC 30 + PhilHealth 2,500 + Pag-IBIG 200 = 6,230 (6.2%); at PHP 30,000 = SSS 3,000 + EC 30 + PhilHealth 750 + Pag-IBIG 200 = 3,980 (13.3%). PwC's maximum (SSS PHP 2,000 + provident fund PHP 1,500 + EC PHP 30) reconciles with 10% of the PHP 35,000 maximum salary credit. 13th-month pay (8.33%) brings these to about 14.5%-21.6%.

Employer contributions: SSS (Social Security System) 10% of monthly salary credit (total 15%, employee 5%); PhilHealth 2.5% of basic salary (total 5%); Pag-IBIG (HDMF) 2% of monthly fund salary, capped at PHP 10,000 (max PHP 200)

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🇵🇱 Poland

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 19.5% to 22.1% of base salary. Employer ZUS contributions on gross salary in 2026: pension 9.76% + disability 6.50% + accident 0.67%-3.33% + Labour Fund and Solidarity Fund 2.45% + FGSP 0.10%. Pension and disability stop above the annual cap of PLN 282,600. Excludes mandatory PPK employee pension scheme employer contribution (1.5% of gross, unless employee opts out) and any private benefits, so add up to ~1.5% if employees do not opt out. Rechecked 5 Oct 2026 against PwC (reviewed 11 Aug 2026), which gives 19.48%-22.14% and the PLN 282,600 cap: 9.76 + 6.50 + 0.67 + 2.45 + 0.10 = 19.48% (minimum accident rate) and 9.76 + 6.50 + 3.33 + 2.45 + 0.10 = 22.14% (maximum). Above the cap only accident, FP and FGSP remain (3.22%-5.88%).

Employer contributions: Pension (emerytalne) 9.76%; Disability (rentowe) 6.50%; Accident (wypadkowe) 0.67%-3.33% (1.67% default for small firms); Labour Fund (FP) + Solidarity Fund (FS) 2.45% combined; FGSP (Guaranteed Employee Benefits Fund) 0.10%

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🇵🇹 Portugal

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 24% to 27% of base salary. Employer social security (TSU) 23.75% on gross remuneration with no cap (PwC) plus work accident insurance (premium varies by insurer and risk; roughly 1%-2% is a general estimate, not verified) and small fund levies. Holiday and Christmas subsidies are part of the 14 annual payments of gross pay, not extra on-costs. Optional meal allowance not included.

Employer contributions: Taxa Social Unica (TSU) employer 23.75%; Work accident insurance Varies by insurer and risk; Training obligation 40 hours/year

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🇷🇴 Romania

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 2.25% to 2.25% of base salary. Employer-side statutory cost is the insurance contribution for work (CAM) of 2.25% of gross (PwC). Employee social contributions (about 35% in total: pension and health) are withheld from gross, not added. Additional 4%/8% employer social contribution applies only in uncommon/special working conditions (PwC). Employers also bear paid leave, holidays and optional meal vouchers; a minimum-wage floor applies.

Employer contributions: Insurance contribution for work (CAM) 2.25%; Additional social insurance (special conditions) 4% or 8%

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🇸🇬 Singapore

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 0.25% to 17.25% of base salary. Arithmetic: high = CPF employer 17% of ordinary wages up to the SGD 8,000 monthly ceiling (max SGD 1,360 a month; PwC 2026) + SDL 0.25% (min SGD 2, max SGD 11.25) = 17.25%. Low = SDL only, 0.25%, which is all that applies for foreign employees on Employment Pass or S Pass: PwC states foreign nationals cannot participate in CPF (foreign worker levy applies to some work permits). Reduced CPF rates apply under SGD 750 a month and above age 55 (PwC); first-year PR rates are not itemised.

Employer contributions: CPF (Central Provident Fund) - employer 17% (age 55 and below); lower for older workers; SDL (Skills Development Levy) 0.25% of monthly wages (min SGD 2, max SGD 11.25); Foreign Worker Levy monthly levy by pass type

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🇿🇦 South Africa

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 2% to 2% of base salary. Arithmetic: UIF 1% of remuneration, capped at annual remuneration of ZAR 212,544 (= ZAR 17,712 a month, so max ZAR 177.12 a month) + SDL 1% of payroll where annual payroll exceeds ZAR 500,000 (PwC) = 2%. COIDA premiums are additional and vary by industry class (rates not itemised). No mandatory employer pension or medical contribution by statute. Effective UIF % is lower for higher earners because of the cap.

Employer contributions: UIF (Unemployment Insurance Fund) 1% of remuneration; max ZAR 177.12 per month; SDL (Skills Development Levy) 1% of payroll; COIDA (workplace injury compensation) varies by industry class

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🇪🇸 Spain

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 31% to 34% of base salary. Recomputed 5 Oct 2026. 2026 employer rates (Orden de cotizacion 2026, as summarised by Cuatrecasas/mutuas and PwC): common contingencies 23.60% + unemployment 5.50% (indefinite contracts) + FOGASA 0.20% + vocational training 0.60% + MEI 0.75% (total MEI 0.90%, 0.15% paid by the employee) = 30.65%, matching PwC. Accident and occupational disease (AT/EP) premium about 1.5% for office work under the new CNAE-2025 tariff -> 32.2%; low-risk activities near 0.9% -> 31.5%; higher-risk activities push towards 34%. Fixed-term contracts pay a higher unemployment rate (6.70%, general knowledge). Maximum monthly contribution base EUR 5,101.20 (confirmed by PwC and Cuatrecasas); a solidarity contribution (first tier 1.15%) applies on pay above the cap. Extra payments are within annual gross.

Employer contributions: Common contingencies 23.60%; Intergenerational Equity Mechanism (MEI) 0.75% employer (0.90% total in 2026, 0.15% employee); Unemployment, FOGASA, vocational training Unemployment 5.50% (indefinite) + FOGASA 0.20% + training 0.60% = 6.30%; Occupational accidents and diseases About 1.5% (office work)

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🇹🇭 Thailand

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 2% to 6% of base salary. Statutory employer payroll charges are low: Social Security Fund 5% of wages capped at THB 17,500/month (max THB 875/month per party from 1 Jan 2026), plus Workmen's Compensation (rate depends on risk class, sample THB 40/month on a 50,000 salary per Payoneer, ~0.1%-ish for office work). The percentage falls as salary rises (about 1.75% at THB 50,000; 5% at or below THB 17,500). Excludes the customary 13th-month bonus, provident fund, health insurance and the severance liability, which can add a lot.

Employer contributions: Social Security Fund (SSF) 5% of wages up to THB 17,500/month (max THB 875); Workmen's Compensation Fund Varies by risk class (sample THB 40/month on THB 50,000 salary)

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🇹🇷 Turkey

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 18.75% to 23.75% of base salary. Arithmetic: high = SGK employer 21.75% (PwC corporate page) + unemployment 2% = 23.75%, up to the monthly ceiling TRY 297,270 (floor TRY 33,030). PwC's individual page instead shows employer SGK 20.75% (=22.75% with unemployment), so PwC is internally inconsistent by 1 point (probably the work-accident/short-term component). Low = 16.75% + 2% = 18.75%, using the reduced SGK rate PwC says applies to eligible employers (incentive); eligibility not verified. Work-accident rates vary. Excludes severance accrual (kidem tazminati) and paid leave.

Employer contributions: SGK social security premium (employer) 21.75%; Unemployment insurance (employer) 2%

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🇦🇪 United Arab Emirates

Confidence: medium. Verified 2026-10-05. Unverified in this record: 2 items.

Employer on-costs: 5.75% to 12.5% of base salary. Two populations. Expatriates (non-GCC): no employer social security (PwC); statutory cost is end-of-service gratuity of 21 days' basic wage per year for the first 5 years (21/365 = 5.75% of annual basic pay) and 30 days per year after, capped at 2 years' total wage, payable after 1 year of service (u.ae / MOHRE). Also the unemployment-insurance subscription (AED 5 or AED 10 a month, employee-paid per PwC), mandatory health insurance in some emirates, and visa/labour-card fees (not itemised). UAE/GCC nationals: GPSSA 12.5% employer (PwC; plus 5% employee and 2.5% government; employer 15% in Abu Dhabi). DIFC uses DEWS at 5.83% or 8.33% of basic salary instead of gratuity.

Employer contributions: End-of-service gratuity (mainland expatriates) 21 days' basic pay per year (years 1-5), 30 days per year thereafter; capped at 2 years' total pay; GPSSA pension (UAE / GCC nationals only) 12.5% employer (federal); 15% in Abu Dhabi; DEWS (DIFC Employee Workplace Savings Scheme) 5.83% or 8.33% of basic salary

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🇬🇧 United Kingdom

Confidence: medium. Verified 2026-10-05. Unverified in this record: 1 item.

Employer on-costs: 14% to 18% of base salary. Employer Class 1 National Insurance is 15% on earnings above the secondary threshold of GBP 5,000 per year (frozen until April 2031), for 2025/26 and 2026/27. Add the minimum auto-enrolment pension contribution of 3% of qualifying earnings (GBP 6,240-50,270 band in 2025/26). For a GBP 50,000 salary: NIC about 13.5% + pension about 2.6% = ~16%. For GBP 30,000: about 12.5% + 2.4% = ~15%. Excludes holiday and sick pay cost, Apprenticeship Levy (0.5% of payroll above GBP 3m) and any company benefits; pension is higher if the employer offers more than the minimum.

Employer contributions: Employer Class 1 National Insurance 15% above GBP 5,000/yr (GBP 96/week); Workplace pension (auto-enrolment) minimum 3% employer of qualifying earnings (8% total); Apprenticeship Levy 0.5% of annual pay bill above GBP 3m

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🇻🇳 Vietnam

Confidence: medium. Verified 2026-10-05. Unverified in this record: 3 items.

Employer on-costs: 21.5% to 23.5% of base salary. Employer social insurance 17.5% (14% retirement/death + 3% sickness/maternity + 0.5% occupational accident) + health insurance 3% + unemployment insurance 1% = 21.5%, plus a 2% trade union fee (calculated on the social insurance salary fund) = 23.5%. Contributions are calculated on the insured salary, capped at 20x the base salary level (VND 46.8 million/month in 2026); unemployment insurance is capped at 20x the regional minimum wage. Excludes the customary 13th-month salary and any private benefits. Rechecked 5 Oct 2026: arithmetic 17.5 + 3 + 1 = 21.5%, + 2% union fee = 23.5%. The insured-salary base (VND 2,340,000 since 1 Jul 2024, cap 20x = VND 46.8 million) and regional minimum wages confirmed by Vietnam Briefing; the 17.5/3/1/2 rates were not re-fetched from the legal text.

Employer contributions: Social insurance (SI) 17.5%; Health insurance (HI) 3%; Unemployment insurance (UI) 1%; Trade union fee 2% of social insurance salary fund

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