Employer Pension Contributions by Country (2026): 21 Countries Compared

• Rates vary widely: from Norway's 2% minimum occupational pension and Ireland's new 1.5% auto-enrolment rate to Colombia's 12%, Singapore's 17% CPF and Italy's 23.81% INPS pension contribution.
• Most schemes stop at a ceiling, so the employer percentage falls for higher salaries (for example Germany, Canada, Japan and the UK). Switzerland's AHV contribution has no ceiling.
• Several rates are rising on a legislated schedule: Ireland (3% from 2029), New Zealand (4% from 1 April 2028), South Korea (to 6.5% by 2033) and Mexico's CEAV (to 11.875% by 2030).
• Some schemes don't apply to foreign employees: Singapore's CPF covers citizens and permanent residents only, and Malaysia's EPF sets a 2% employer rate for non-Malaysian members registered from 1 August 1998.
• An Employer of Record pays these too. They are part of the employer cost of a hire whether you employ directly or through an EOR, so they belong in the budget before you compare provider fees.

The detail behind each rate, as set out in the country guides:

• Australia: 12% of ordinary time earnings (qualifying earnings from 1 July 2026), up to the maximum super contribution base. From 2026–27 the base is annual: A$270,830.
• Canada: 5.95% employer share in 2026 on earnings between the C$3,500 basic exemption and C$74,600 maximum pensionable earnings (maximum C$4,230.45 a year). Quebec uses the QPP instead.
• Colombia: Employer share of the 16% pension contribution (the employee pays the other 4%), on salary up to 25 minimum wages a month.
• Denmark: DKK 198 a month for a full-time monthly-paid employee (at least 117 hours a month): two thirds of the DKK 297 contribution, with the employee paying DKK 99.
• France: Applied up to the PASS. Applied to the full salary. 4.72% + 1.29% CEG on salary up to the PASS. 12.95% + 1.62% CEG on salary between 1 and 8 × PASS.
• Germany: Employer half of the 18.6% statutory pension contribution.
• Hong Kong: 5% of relevant income, up to the maximum relevant income of HK$30,000 a month, so at most HK$1,500 a month. The employer pays 5% even where the employee earns less than HK$7,100 a month and doesn't contribute.
• India: Employer share of 12%: 8.33% to the pension scheme (EPS) and 3.67% to the provident fund, plus 0.5% EDLI insurance and 0.5% EPF admin charges (minimum ₹500 a month per establishment). Calculated on wages up to the ₹25,000 monthly ceiling (since 17 September 2026). Employer and employee can jointly agree to contribute on higher wages, and admin charges then apply to the higher amount. Some smaller and specified establishments pay 10% instead of 12%.
• Ireland: 1.5% in 2026–2028, rising to 3% (2029), 4.5% (2032) and 6% (2035), on pay up to €80,000 a year. Applies to employees aged 23 to 59 earning at least €20,000 who aren't in a workplace pension.
• Italy: Employer share of the 33% pension contribution (invalidità, vecchiaia e superstiti) for employees in INPS's general fund; the employee pays the other 9.19%. For employees first insured after 1995, it stops at the 2026 ceiling (massimale) of €122,295 a year; employees with contributions from before 1996 have no ceiling. Other INPS contributions continue above it.
• Japan: Half of the 18.3% premium, on standard monthly remuneration up to ¥650,000.
• Malaysia: For Malaysians and permanent residents under 60: 12% where monthly wages exceed RM5,000, 13% at RM5,000 and below. The employee contributes 11%.
• Mexico: LSS art. 168-I. 2026 employer rate for salaries above 4 UMA; lower bands pay less. Rising each year to 11.875% in 2030 (LSS art. 168-II and the transitional schedule of the December 2020 reform).
• New Zealand: At least 3.5% of gross salary or wages for employees in KiwiSaver or a complying fund, from the first pay date on or after 1 April 2026 (3% before). Employer superannuation contribution tax (ESCT) applies to employer contributions. Rises to 4% from 1 April 2028.
• Norway: At least 2% of pay up to 12 G (NOK 1,638,588 from 1 May 2026) for members of the scheme, plus the scheme's administration costs. Required for most private-sector employers.
• Philippines: 10% of the monthly salary credit (regular SS up to PHP 20,000, then the MPF portion), capped at PHP 35,000 a month.
• Poland: Employer share, capped at the annual limit.
• Singapore: For Singapore citizens and permanent residents, on wages up to the Ordinary Wage ceiling. Rates fall with age; not payable for foreign employees. Choose the employee type in the estimator; tables use citizens and PRs aged 55 and under.
• South Korea: The employer pays 4.75% of monthly income in 2026 (the employee pays the same), on income up to ₩6,590,000 a month from July 2026 (₩6,370,000 before). The employer rate rises by 0.25 points a year to 6.5% from 2033.
• Switzerland: Employer half of 10.6% (AHV 8.7%, IV 1.4%, EO 0.5%), with no upper limit. Compensation funds also charge employers an administration contribution. Half of the age credit on the coordinated salary (salary between CHF 26,460 and CHF 90,720 in 2026). Employers must pay at least half; many pension plans insure more salary, at higher rates, and add risk premiums.
• United Kingdom: Minimum 3% employer contribution on qualifying earnings (£6,240–£50,270 a year in 2026–27).

For the other 10 countries we track, our cost data doesn't list a separate mandatory employer pension rate. Pension funding there is part of the employer social security charges or depends on the employer's own scheme; see the employer cost breakdown in each guide: Argentina, Austria, Belgium, Brazil, Netherlands, Portugal, South Africa, Spain, Sweden and United Arab Emirates.

Pension contributions are only part of the mandatory employer cost. For the full picture, including social security, payroll taxes and insurance, see the Employer Cost Index, and for what a provider adds on top, EOR pricing explained.