- Highest at a mid-level salary: Brazil (50.9%), France (48.1%) and Belgium (44.9%). Lowest: South Africa (1.6%), Denmark (2.4%) and New Zealand (3.7%).
- Ceilings change the picture for senior salaries: where contributions stop at an earnings cap, the employer percentage falls as pay rises.
- Some contributions are fixed amounts, not percentages, such as Denmark's ATP and other per-employee charges.
- Through an EOR these are passed on to you on top of the provider's fee. For one figure per country at the same salary, see the Employer Cost Index.
| Country | Mandatory employer contributions (2026) | All mandatory employer costs at a mid-level salary, incl. statutory bonuses |
|---|---|---|
| Brazil | Employer INSS: 20%; Workplace risk (RAT × FAP): 2%; Third-party contributions (Sistema S etc.): 5.8%; FGTS (severance fund): 8% | 50.9% of BRL 180,000 |
| France | Health insurance (maladie): 13%; Family allowances: 5.25%; Basic pension (capped portion): 8.55%, up to EUR 48,060 a year; Basic pension (uncapped portion): 2.11%; Complementary pension Agirc-Arrco (tranche 1): 6.01%, up to EUR 48,060 a year; Complementary pension Agirc-Arrco (tranche 2): 14.57%, up to EUR 384,480 a year; Agirc-Arrco technical contribution (CET): 0.21%, up to EUR 384,480 a year; Apec contribution (executives): 0.036%, up to EUR 192,240 a year; Unemployment insurance + wage guarantee (AGS): 4.25%, up to EUR 192,240 a year; Executive provident cover (prévoyance cadres): 1.5%, up to EUR 48,060 a year; Workplace accidents (AT/MP): 0.64%; Vocational training contribution (CFP): 1%; Apprenticeship tax: 0.68%; Housing contribution (FNAL): 0.5%; Solidarity autonomy contribution (CSA): 0.3%; Social dialogue contribution: 0.016%; Mobility levy (versement mobilité, Paris): 3.2% | 48.1% of EUR 60,000 |
| Belgium | ONSS employer contributions: 24.999%; Additional 1.60% contribution (10+ workers): 1.668% | 44.9% of EUR 66,000 |
| Argentina | Employer social security contributions: 20.4%; Health contribution (obra social): 6% | 39.1% of ARS 30,000,000 |
| Italy | Pension (IVS): 23.81%, up to EUR 122,295 a year; Unemployment insurance (NASpI) and training: 1.61%; Workplace accident insurance (INAIL): 0.4% | 37.3% of EUR 40,000 |
| Colombia | Pension: 12%, up to COP 525,271,500 a year; Family compensation fund (caja de compensación): 4%; Occupational risk insurance (ARL): 0.522%, up to COP 525,271,500 a year | 34.2% of COP 72,000,000 |
| Sweden | Employer contributions (arbetsgivaravgifter): 31.42% | 32.3% of SEK 600,000 |
| Spain | Common contingencies (pensions, health, etc.): 23.6%, up to EUR 61,214 a year; Unemployment (open-ended contract): 5.5%, up to EUR 61,214 a year; Wage Guarantee Fund (FOGASA): 0.2%, up to EUR 61,214 a year; Vocational training: 0.6%, up to EUR 61,214 a year; Intergenerational Equity Mechanism (MEI): 0.75%, up to EUR 61,214 a year; Workplace accident & occupational disease (AT/EP): 1.5%, up to EUR 61,214 a year | 32.2% of EUR 40,000 |
| Mexico | IMSS sickness & maternity: fixed fee: MXN 8,735 a year; IMSS sickness & maternity: excess over 3 UMA: 1.1%, up to MXN 1,070,454 a year; IMSS sickness & maternity: cash benefits: 0.7%, up to MXN 1,070,454 a year; IMSS medical care for pensioners: 1.05%, up to MXN 1,070,454 a year; IMSS disability and life: 1.75%, up to MXN 1,070,454 a year; IMSS workplace risk (class I): 0.544%, up to MXN 1,070,454 a year; IMSS childcare and social benefits: 1%, up to MXN 1,070,454 a year; Retirement (retiro): 2%, up to MXN 1,070,454 a year; Old age and severance at advanced age (CEAV): 7.513%, up to MXN 1,070,454 a year; Infonavit (housing fund): 5%, up to MXN 1,070,454 a year; State payroll tax (ISN): 4% | 32.0% of MXN 600,000 |
| Austria | Employer social security: 20.98%, up to EUR 97,020 a year; Severance fund (Betriebliche Vorsorge): 1.53%; Employer contribution to the family fund (DB): 3.7%; Chamber surcharge (DZ): 0.36%; Municipal tax (Kommunalsteuer): 3% | 29.6% of EUR 60,000 |
| Netherlands | Unemployment premium (AWf, permanent contract): 2.74%, up to EUR 79,409 a year; Disability fund premium (Aof): 7.63%, up to EUR 79,409 a year; Return-to-work fund premium (Whk): 1.2%, up to EUR 79,409 a year; Health insurance levy (Zvw employer levy): 6.1%, up to EUR 79,409 a year; Childcare surcharge (Wko): 0.5%, up to EUR 79,409 a year | 26.2% of EUR 60,000 |
| Portugal | Social security (TSU), employer share: 23.75% | 25.2% of EUR 35,000 |
| Germany | Pension insurance: 9.3%, up to EUR 101,400 a year; Unemployment insurance: 1.3%, up to EUR 101,400 a year; Health insurance (incl. average additional contribution): 8.75%, up to EUR 69,750 a year; Long-term care insurance: 1.8%, up to EUR 69,750 a year; Insolvency levy (U3): 0.15%, up to EUR 101,400 a year | 22.6% of EUR 65,000 |
| Poland | Pension insurance (emerytalne): 9.76%, up to PLN 282,600 a year; Disability insurance (rentowe): 6.5%, up to PLN 282,600 a year; Accident insurance (wypadkowe): 1.67%; Labour Fund + Solidarity Fund: 2.45%; Guaranteed Employee Benefits Fund (FGŚP): 0.1%; Employee capital plan (PPK), employer basic: 1.5% | 22.0% of PLN 180,000 |
| South Korea | National pension (NPS): 4.75%, up to KRW 79,080,000 a year; Health insurance: 3.595%; Long-term care insurance: 0.472%; Employment insurance: unemployment benefits: 0.9%; Employment insurance: employment stability and skills development: 0.25%; Industrial accident insurance: 0.66%; Wage claim guarantee levy: 0.09%; Severance pay (accrual): 8.333% | 19.1% of KRW 60,000,000 |
| Australia | Superannuation guarantee: 12%, up to AUD 270,830 a year; State payroll tax: 5.45%; Workers' compensation insurance: 0.77% | 18.2% of AUD 110,000 |
| Singapore | CPF (employer share): 17%, up to SGD 96,000 a year; Skills Development Levy (SDL): 0.25%, up to SGD 54,000 a year | 17.2% of SGD 90,000 |
| Philippines | SSS (employer share): 10%, up to PHP 420,000 a year; Employees' Compensation (EC): PHP 360 a year; PhilHealth (employer share): 2.5%, up to PHP 1,200,000 a year; Pag-IBIG (employer share): 2%, up to PHP 120,000 a year | 17.1% of PHP 720,000 |
| United Kingdom | Employer National Insurance (Class 1): 15%; Workplace pension (auto-enrolment minimum): 3%, up to GBP 50,270 a year; Apprenticeship Levy: 0.5% | 16.5% of GBP 55,000 |
| Norway | Employer's national insurance contribution (arbeidsgiveravgift): 14.1%; Mandatory occupational pension (OTP): 2%, up to NOK 1,638,588 a year | 16.1% of NOK 800,000 |
| Japan | Welfare pension (kosei nenkin), employer share: 9.15%, up to JPY 7,800,000 a year; Child and childcare contribution (employer only): 0.36%, up to JPY 7,800,000 a year; Health insurance (Kyokai Kenpo, Tokyo), employer share: 4.925%, up to JPY 16,680,000 a year; Child and childcare support levy, employer share: 0.115%, up to JPY 16,680,000 a year; Long-term care insurance (age 40–64), employer share: 0.81%, up to JPY 16,680,000 a year; Employment insurance, employer share: 0.85%; Workers' accident insurance: 0.3% | 15.5% of JPY 8,000,000 |
| Malaysia | EPF (Employees Provident Fund): 12%; SOCSO (employment injury and invalidity): 1.75%, up to MYR 72,000 a year; Employment Insurance System (EIS): 0.2%, up to MYR 72,000 a year; HRD levy: 1% | 14.3% of MYR 108,000 |
| Ireland | Employer PRSI (Class A, higher rate): 11.4%; MyFutureFund auto-enrolment (employer): 1.5%, up to EUR 80,000 a year | 12.9% of EUR 60,000 |
| Switzerland | AHV/IV/EO (old-age, disability and income compensation): 5.3%; Unemployment insurance (ALV): 1.1%, up to CHF 148,200 a year; Family allowance contribution (Zurich): 1.025%; BVG occupational pension (employer share, legal minimum): 5%, up to CHF 90,720 a year | 10.2% of CHF 120,000 |
| Canada | Canada Pension Plan (CPP): 5.95%, up to CAD 74,600 a year; Second CPP contribution (CPP2): 4%, up to CAD 85,000 a year; Employment Insurance (EI): 2.282%, up to CAD 68,900 a year; Provincial health tax: 1.95%; Workers' compensation (Ontario WSIB): 0.18%, up to CAD 121,700 a year | 9.4% of CAD 85,000 |
| India | Provident fund (EPF + EPS + EDLI + admin): 13%, up to INR 300,000 a year | 4.0% of INR 2,400,000 |
| Hong Kong | MPF employer contribution: 5%, up to HKD 360,000 a year | 3.8% of HKD 480,000 |
| New Zealand | KiwiSaver employer contribution: 3.5%; ACC Work levy: 0.15%, up to NZD 156,641 a year; Working Safer levy: 0.08% | 3.7% of NZD 95,000 |
| Denmark | ATP pension (employer share): DKK 2,376 a year; Employers' education contribution (AUB): DKK 2,821 a year; Barsel.dk (parental leave equalisation): DKK 2,200 a year; Occupational injury insurance (AES): DKK 457 a year; Financing contribution and holiday fund fee: DKK 348 a year | 2.4% of DKK 600,000 |
| South Africa | Unemployment Insurance Fund (UIF): 1%, up to ZAR 212,544 a year; Skills Development Levy (SDL): 1% | 1.6% of ZAR 600,000 |
Which country has the highest employer social security contributions?
What are the social security contributions by country for EOR employees?
What are employer social security contributions in Germany?
What are employer social security contributions in France?
What are employer social security contributions in Spain?
What are employer social security contributions in the UK?
- 1Argentina: Contribuciones patronales: alícuotas
ARCA (formerly AFIP)
Employer contribution rates of 20.4% (larger services and commerce employers) and 18% (other private employers) under Law 27.541, arts. 19 and 24, and Decree 134/2024; ARCA FAQ published 26/02/2024.
- 2Argentina: Ley de Obras Sociales (Law 23.660)
Argentina.gob.ar (InfoLEG)
Consolidated text, art. 16: employer health contribution of 6% (restored by Law 25.565 art. 80; restated by Law 27.802 art. 165 from 1 January 2027) and employee contribution of 3%.
- 3Australia: Super guarantee rates and the maximum contribution base
Australian Taxation Office
Super guarantee of 12% from 1 July 2025 onwards; maximum contribution base of A$270,830 a year for 2026–27 (annual from 1 July 2026).
- 4Australia: Payroll tax rates and thresholds
State and territory revenue offices (payrolltax.gov.au)
Rates, thresholds and deduction entitlements for every state and territory.
- 5Australia: NSW workers compensation industry classification (WIC) rates and dust disease contributions 2026–27
icare NSW
Industry premium rates for 2026–27, e.g. 0.218% for computer consultancy and 0.77% for business services nec.
- 6Austria: Sozialversicherungswerte für 2026
Österreichische Gesundheitskasse (ÖGK)
Contribution ceilings for 2026 (€231 a day, €6,930 a month, €13,860 a year for special payments) and total contribution rates.
- 7Austria: Arbeitsbehelf 2026 für Dienstgeberinnen und Dienstgeber
Österreichische Gesundheitskasse (ÖGK)
Contribution groups and base rates (salaried employees: 39.05% total, 20.98% employer, 18.07% employee); BV contribution of 1.53% of monthly pay including special payments.
- 8Austria: Familienlastenausgleichsgesetz 1967 § 41
RIS (Bundeskanzleramt)
Dienstgeberbeitrag of 3.7% of pay from 2025 and 2.7% from 2028.
- 9Austria: Zuschlag zum Dienstgeberbeitrag (DZ)
Wirtschaftskammer Österreich
DZ rates by federal state for 2026 (0.31% to 0.40%), made up of a 0.12% federal share and a state share set by each regional chamber.
- 10Austria: Bemessungsgrundlage und Steuersatz der Kommunalsteuer
Unternehmensserviceportal (BMF)
Municipal tax of 3% of the payroll, with a €1,095 allowance for monthly payrolls up to €1,460.
- 11Belgium: Instructions administratives ONSS 2026/3: les cotisations de sécurité sociale
ONSS / socialsecurity.be
Basic employer rate 24.92% for private-sector workers, reduced to 19.88% for structural-reduction categories 1 and 3 with wage moderation of 4.27% (instead of 5.67%) also due on employer contributions; 1.60% for employers with an average of 10 or more workers.
- 12Brazil: Lei nº 8.212/1991, art. 22 (employer contribution)
Presidência da República (planalto.gov.br)
Employer social security contribution of 20% on total remuneration (art. 22, I) and the workplace-risk (RAT) contribution of 1%, 2% or 3% by risk level (art. 22, II).
- 13Brazil: Instrução Normativa RFB nº 2.321/2026, Annex I (third-party contribution rates by FPAS code)
Diário Oficial da União (in.gov.br)
Replaces Annex III of IN RFB 2.110/2022 from 14 April 2026. FPAS 515: salário-educação 2.5%, INCRA 0.2%, SENAC 1.0%, SESC 1.5%, SEBRAE 0.6%; total third parties 5.8%.
- 14Brazil: Lei nº 8.036/1990 (FGTS)
Presidência da República (planalto.gov.br)
Monthly FGTS deposit of 8% of remuneration, including the 13th salary; art. 18 §1: 40% penalty on dismissal without just cause.
- 15Canada: CPP contribution rates, maximums and exemptions
Canada Revenue Agency
2026: 5.95% rate, C$74,600 maximum pensionable earnings, C$3,500 basic exemption.
- 16Canada: Second additional CPP contribution (CPP2) rates and maximums
Canada Revenue Agency
2026: 4% on earnings between C$74,600 and C$85,000, maximum C$416.
- 17Canada: EI premium rates and maximums
Canada Revenue Agency
2026: C$68,900 maximum insurable earnings, 1.63% employee rate, employer maximum C$1,572.30; 2027 rates.
- 18Canada: Employer Health Tax
Government of Ontario
Rates from 0.98% to 1.95% (payroll over C$400,000); C$1 million exemption, not available above C$5 million of payroll.
- 19Canada: 2026 premium rates
Workplace Safety and Insurance Board (Ontario)
2026 class rates per C$100 of insurable earnings, the C$1.23 average and the C$121,700 maximum insurable earnings.
- 20Colombia: Unidad de Gestión Pensional y Parafiscales (UGPP)
UGPP
Social security contributions: pension is 16% of salary, 12% paid by the employer.
- 21Colombia: Ley 21 de 1982 (subsidio familiar)
Función Pública (Colombia)
Ley 21 de 1982 in the Gestor Normativo. Art. 12: private employers pay 4% of payroll for the family subsidy and 2% to SENA.
- 22Colombia: Decreto 1772 de 1994, art. 13
Función Pública (Colombia)
Decreto 1772 de 1994 in the Gestor Normativo: minimum, initial and maximum ARL rates for risk classes I to V.
- 23Denmark: ATP Contribution Rates 2026 for the Private Sector
ATP Livslang Pension (lifeindenmark.borger.dk)
Monthly-paid full-time employees: DKK 297 a month, employee DKK 99 (1/3), employer DKK 198 (2/3).
- 24Denmark: Satser for Samlet Betaling 2017–2026
Virk (Danish Business Authority)
2026 rates per full-time employee per quarter: AUB DKK 705.25, ATP DKK 891, Barsel.dk DKK 550, financing contribution DKK 82, Lønmodtagernes Feriemidler DKK 5, AFU DKK 0.
- 25Denmark: AES-satser 2026
Virk / Arbejdsmarkedets Erhvervssikring
AES contribution and occupational injury levy per full-time employee per year by industry group; group 71 (finance and business services) DKK 457.
- 26France: Taux de cotisations: secteur privé
URSSAF
2026 employer rates: health 13%, family 5.25%, old age 8.55% + 2.11%, unemployment 4.00%, AGS 0.25%, CSA 0.30%, social dialogue 0.016%, FNAL 0.50% (50+ staff), vocational training 1% (11+ staff) and apprenticeship tax 0.59% + 0.09%.
- 27France: Cotisations au régime Agirc-Arrco en 2026
Agirc-Arrco
2026 employer rates: tranche 1 4.72% + 1.29% CEG, tranche 2 12.95% + 1.62% CEG, CET 0.21%, Apec 0.036%.
- 28France: Accord national interprofessionnel du 17 novembre 2017 relatif à la prévoyance des cadres, article 1
Social partners (extended by ministerial order of 27 July 2018); text hosted by UIMM
Employers must pay a contribution of 1.50% of salary up to the social security ceiling (tranche 1) for executives, at their exclusive charge.
- 29France: Arrêté du 30 décembre 2025 relatif à la tarification des risques d'accidents du travail et de maladies professionnelles pour l'année 2026, annexe 1
Légifrance (Journal officiel du 31 décembre 2025)
Reduced rate for administrative support functions: 0.64% (risk code 00.00B), 0.71% in construction (00.00A). Same rate in URSSAF's official mon-entreprise rules (modele-social), which also list the eligible roles.
- 30France: Code général des collectivités territoriales, article L2531-4
Légifrance
Île-de-France mobility levy limits (version in force since 31 December 2023): 3.20% in Paris, Hauts-de-Seine, Seine-Saint-Denis and Val-de-Marne. Île-de-France Mobilités applies this maximum from 1 February 2024.
- 31Germany: Werte der Rentenversicherung (rates and ceilings 2026)
Deutsche Rentenversicherung
2026 contribution rates (pension 18.6%, unemployment 2.6%, health 14.6%, care 3.6%) and the €8,450 monthly pension ceiling.
- 32Germany: Durchschnittlicher Zusatzbeitragssatz 2026 (BAnz AT 10.11.2025 B7)
Bundesministerium für Gesundheit (Bundesanzeiger)
Sets the 2026 average additional health contribution at 2.9%.
- 33Germany: Social Code III (SGB III) § 360: insolvency levy rate
gesetze-im-internet.de
The insolvency levy rate is 0.15%; deviating rates were set by decree only for 2022–2024.
- 34Hong Kong: MPF System – Mandatory Contributions (Employees)
Mandatory Provident Fund Schemes Authority
Employer and employee each contribute 5% of relevant income, with minimum and maximum relevant income levels of HK$7,100 and HK$30,000 a month.
- 35India: Present rates of contribution (EPFO), archived 1 February 2026
Employees' Provident Fund Organisation (EPFO), via the Internet Archive
Employer: EPS 8.33%, EPF 3.67% (difference from 12%), EDLI 0.5%, EPF admin 0.5% (min ₹500 a month), EDLI admin nil. The document shows the earlier ₹15,000 ceiling, raised to ₹25,000 from 17 September 2026 (see PIB release).
- 36Ireland: PRSI 2026 Contribution Rates and User Guide (SW 14)
Department of Social Protection (gov.ie)
Class A: employer 9.00% / 11.25% until 30 September 2026 and 9.15% / 11.40% from 1 October 2026 (higher rate above €552 a week); employee 4.2%, then 4.35%.
- 37Ireland: Automatic Enrolment Retirement Savings System Act 2024 (revised)
Law Reform Commission (Revised Acts)
s. 50: enrolment at 23–59 with gross pay of at least €20,000; s. 58: no contributions on pay above €80,000 a year; s. 61: employer rate 1.5% (years 1–3), 3%, 4.5%, then 6%; contributions commenced 1 January 2026 (S.I. No. 500 of 2024 as amended).
- 38Italy: INPS Circolare n. 88 del 31 ottobre 2023
Istituto Nazionale della Previdenza Sociale (INPS)
Page 10: the 33% IVS rate is split as in the general fund for employees, 23.81% employer and 9.19% employee (D.Lgs. 166/1997, art. 1).
- 39Italy: NASpI and training contributions
INPS / Normattiva
INPS circ. 25/2022, p. 2: NASpI financed at 1.30% + 0.01% = 1.31% (Law 92/2012, art. 2(25)). INPS circ. 32/2025, p. 6: 0.30% training contribution (Law 845/1978, art. 25). Law 92/2012, art. 2(28): extra 1.4% on fixed-term contracts, +0.5 points per renewal.
- 40Italy: INAIL Circolare n. 38 del 24 giugno 2025 (voce di tariffa 0722)
INAIL
Office work (tariff item 0722) under the 2019 tariffs: average rates of 4 per mille in Terziario, 5 in Industria and Altre attività, 6 in Artigianato (p. 5).
- 41Japan: 保険料額表（令和2年9月分～）
Japan Pension Service
Welfare pension 18.3% (fixed since September 2017); pension ceiling ¥650,000 (grade 32); child and childcare contribution 0.36% for FY2026 (employer only). Updated 3 April 2026.
- 42Japan: 健康保険・厚生年金保険の保険料額表 (東京支部、令和8年3月分から)
Japan Health Insurance Association (Kyokai Kenpo)
Tokyo FY2026: health 9.85% from March 2026, long-term care 1.62% (ages 40–64), child and childcare support levy 0.23% from April 2026, pension 18.3%, each split equally; health ceiling ¥1,390,000, pension ceiling ¥650,000.
- 43Japan: 令和8（2026）年度 雇用保険料率のご案内
Ministry of Health, Labour and Welfare (Yamanashi Labour Bureau)
1 April 2026 to 31 March 2027: unemployment-benefit rate 5/1,000 for both worker and employer; two-programme rate 3.5/1,000 employer only (general businesses: 13.5/1,000 total).
- 44Japan: 令和８年度の労災保険率等について（令和７年度と同率です）
Ministry of Health, Labour and Welfare (Aomori Labour Bureau)
FY2026 workers' accident insurance rates, unchanged from FY2025: other businesses (94) 3/1,000; finance, insurance and real estate (99) 2.5/1,000; communications and publishing (97) 2.5/1,000.
- 45Malaysia: Employer Mandatory Contribution; Third Schedule, EPF Act 1991
KWSP (Employees Provident Fund)
Rates effective from October 2025 wages: Malaysians, PRs and pre-1998 non-Malaysian members below 60 — employer 13% (wages RM5,000 and below) or 12% (above), employee 11%; non-Malaysians registered from 1 August 1998 — 2% each. Part A rates also checked against the Third Schedule wage table (KWSP, 2022 edition): RM640 on RM4,920 and RM612 on RM5,100, with 12% and 11% of wages above RM20,000.
- 46Malaysia: Contributions; Employed Worker
PERKESO (Social Security Organisation)
First category (under 60): employer 1.75%, employee 0.5%; EIS 0.2% each; contributions capped at an assumed monthly salary of RM6,000.
- 47Malaysia: Akta Pembangunan Sumber Manusia Berhad 2001 (Act 612) ss 14–15
Jabatan Tenaga Kerja Semenanjung Malaysia
HRD levy of 1% of each employee's monthly wages for covered employers; 0.5% for employers who register voluntarily.
- 48Mexico: Ley del Seguro Social (consolidated text, last reform DOF 15-01-2026)
Cámara de Diputados
Employer contribution rates: arts. 25, 72–73, 106–107, 147, 168 and 211, the 1995 transitional schedule for art. 106 (art. 19 transitorio) and the 2023–2030 CEAV schedule in the December 2020 reform (p. 153).
- 50Mexico: Gaceta Oficial de la Ciudad de México No. 1515 Tomo I (27 Dec 2024): Código Fiscal reform, art. 158
Gobierno de la Ciudad de México
Mexico City payroll tax (Impuesto sobre Nóminas) at 4% of total payroll from 1 January 2025.
- 51Netherlands: Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026
Belastingdienst
Official 2026 premium rates (AWf, Aof, Wko, Zvw), the €79,409 maximum premium wage (table 11) and the sector Whk premiums for small employers (table 10).
- 52New Zealand: Employer contributions to KiwiSaver schemes and complying funds; KiwiSaver changes
Inland Revenue (ird.govt.nz)
Compulsory employer contribution of at least 3.5% of gross salary or wages from the first pay date on or after 1 April 2026, rising to 4% from 1 April 2028; ESCT on employer contributions.
- 53New Zealand: Accident Compensation (Work Account Levies) Regulations 2025 (SL 2025/17)
New Zealand Legislation
Work levy rates per $100 by classification unit for 2026/27 (Schedule 2) and maximum liable earnings of $156,641 for 2026/27 (reg 6).
- 54New Zealand: Understanding levies if you work or own a business
ACC (acc.co.nz)
Employers pay the Work levy and the Working Safer levy, a flat $0.08 per $100 of liable payroll collected for WorkSafe.
- 55Norway: Arbeidsgiveravgift til folketrygden for 2026; Employer's national insurance contributions
Skatteetaten (Norwegian Tax Administration)
No change in zones or rates from 2025 to 2026; zone I 14.1%, II 10.6%, III 6.4%, IV 5.1%, IVa 7.9%, V 0%; zone Ia 10.6% up to a contribution-free amount.
- 56Norway: Lov om obligatorisk tjenestepensjon § 4; OTP – mandatory occupational pension scheme
Lovdata (archived copy) / Skatteetaten
Annual contribution of at least 2% of pay up to 12 G; most private-sector employers must establish a scheme.
- 57Philippines: Circular No. 2024-006: Schedule of SSS contributions for business employers and employees (effective January 2025)
Social Security System (SSS)
15% total rate (10% employer, 5% employee), monthly salary credit from PHP 5,000 to PHP 35,000, EC of PHP 10 or PHP 30 a month.
- 58Philippines: Premium contribution schedule (Circular 2019-0009)
PhilHealth
Final step of the schedule (2024 to 2025): 5% premium shared equally, on monthly basic salary from PHP 10,000 to PHP 100,000. No later schedule has been published.
- 59Philippines: Circular Letter No. 2024-2: adjustment in the employer share of Pag-IBIG contributions (implementing HDMF Circular No. 460)
Department of Budget and Management (DBM)
Under HDMF Circular No. 460 the maximum fund salary rose from PHP 5,000 to PHP 10,000 a month from February 2024, so the 2% employer share is up to PHP 200 a month.
- 60Poland: Finansowanie składek na ubezpieczenia społeczne
Zakład Ubezpieczeń Społecznych (ZUS)
Employer/employee split: pension 9.76% each; disability 6.5% employer, 1.5% employee.
- 61Poland: Wysokość składek na ubezpieczenia społeczne (2026)
Zakład Ubezpieczeń Społecznych (ZUS)
2026 contribution rates, the PLN 282,600 annual pension base limit and the PLN 4,806 minimum wage.
- 62Poland: Ile kosztuje zatrudnienie pracownika na umowę o pracę
Biznes.gov.pl (Government of Poland)
Employer costs at the 2026 minimum wage of PLN 4,806, including Labour Fund 2.45% and FGŚP 0.10%.
- 63Poland: Employee Capital Plans (PPK)
mojePPK (PFR Portal PPK)
Employer basic contribution of 1.5% of pay (optional extra up to 2.5%); employee basic 2% (optional extra up to 2%).
- 65Singapore: How much CPF contributions to pay
CPF Board
CPF rate tables from 1 January 2026: employer 17% (55 and under) down to 7.5% (above 70), Ordinary Wage ceiling S$8,000, and who CPF applies to.
- 66Singapore: Skills Development Levy
CPF Board
0.25% of monthly wages for all employees, minimum S$2, maximum S$11.25.
- 67South Africa: Unemployment Insurance Fund (UIF)
South African Revenue Service (SARS)
1% employer and 1% employee on earnings up to R17,712 a month (since 1 June 2021); paid monthly with the EMP201.
- 68South Africa: Skills Development Levy (SDL)
South African Revenue Service (SARS)
1% of total salaries for employers whose payroll over the next 12 months exceeds R500,000; paid monthly with the EMP201.
- 69South Korea: 국민연금법 (National Pension Act) art. 88 and addenda art. 4
Ministry of Government Legislation (law.go.kr)
Employer contribution of 4.75% of standard monthly income in 2026, 5.00% in 2027, rising by 0.25 points a year to 6.5% from 2033.
- 70South Korea: 국민건강보험법 시행령 (National Health Insurance Enforcement Decree) art. 44; Act art. 76
Ministry of Government Legislation (law.go.kr)
Health insurance rate of 7.19% (719/10,000) for employees, split equally between employer and employee.
- 71South Korea: 노인장기요양보험법 시행령 (Long-Term Care Insurance Enforcement Decree) art. 4
Ministry of Government Legislation (law.go.kr)
Long-term care insurance rate of 0.9448% (9,448/1,000,000) from 1 January 2026, collected with health insurance and split in the same way.
- 72South Korea: 고용산재보험료징수법 시행령 (Insurance Premium Collection Enforcement Decree) art. 12
Ministry of Government Legislation (law.go.kr)
Unemployment benefit rate 1.8%, half paid by the employee (Act art. 13); employment stability and skills development rate 0.25%, 0.45%, 0.65% or 0.85% by employer size.
- 73South Korea: 2026년 평균 산재보험료율 올해 수준(1.47%) 유지 (2026 industrial accident rates)
Ministry of Employment and Labor
MOEL notice of 31 December 2025: rates by industry (for example 6/1,000 for professional services, 8/1,000 for business support services, 5/1,000 for finance), 0.6/1,000 for commuting accidents, average 1.47%.
- 74South Korea: 임금채권보장기금 사업주 부담금비율 (MOEL notice 2025-100)
Ministry of Employment and Labor
Employer levy of 0.9/1,000 of total pay for all industries from 1 January 2026.
- 75South Korea: 근로자퇴직급여 보장법 (Act on the Guarantee of Employees' Retirement Benefits)
Ministry of Government Legislation (law.go.kr)
Retirement benefit scheme required for employees with a year's service and 15+ weekly hours (art. 4); severance of 30 days' average wages per year (art. 8); DC contributions of at least 1/12 of annual wages (art. 20).
- 77Spain: Workplace accident and occupational disease tariff (LGSS, additional provision 61)
Boletín Oficial del Estado (BOE)
Tariff in force from 1 January 2026, added by Real Decreto-ley 3/2026. Cuadro II (a): exclusive office work 1.50% (IT 0.80 + IMS 0.70); Cuadro I sets rates by CNAE-2025 activity code.
- 78Sweden: Arbetsgivaravgifter
Skatteverket (Swedish Tax Agency)
2026 employer contribution rates: total 31.42% (old-age pension 10.21%, general payroll fee 12.62%, sickness 3.55%, labour market 2.64%, parental 2.00%, survivors' 0.30%, work injury 0.10%); reduced 20.81% for ages 19–23 from 1 April 2026 to 30 September 2027; 10.21% only from age 67.
- 79Switzerland: Merkblatt 2.01: Lohnbeiträge an die AHV, die IV und die EO (Stand am 1. Januar 2026)
Informationsstelle AHV/IV
AHV 8.7%, IV 1.4%, EO 0.5%: total 10.6%, of which the employer pays 5.3%; administration contributions charged to employers.
- 80Switzerland: Merkblatt 2.08: Beiträge an die Arbeitslosenversicherung
Informationsstelle AHV/IV
ALV 2.2% of salary up to CHF 148,200 a year, split equally; since 1 January 2023 no ALV contributions on salary above that amount.
- 81Switzerland: AHV-Beitragspflicht: Arbeitgebende
SVA Zürich (Sozialversicherungsanstalt des Kantons Zürich)
Contribution table: family allowances in Zurich employer-only, SVA Zürich 1.025%; ALV 1.1% + 1.1% up to CHF 148,200.
- 82Switzerland: Bundesgesetz über die berufliche Alters-, Hinterlassenen- und Invalidenvorsorge (BVG), SR 831.40
Fedlex (Swiss federal law)
Art. 7 entry threshold, art. 16 age credits (7%, 10%, 15%, 18%), art. 66 employer pays at least as much as employees.
- 83United Kingdom: Rates and thresholds for employers 2026 to 2027
HM Revenue & Customs (GOV.UK)
National Insurance rates and thresholds, pension and statutory payment rates.
- 84United Kingdom: Automatic enrolment earnings thresholds 2026–27
The Pensions Regulator
Qualifying earnings band (£6,240–£50,270) and the £10,000 trigger.