Rates and thresholds
Employer rates and thresholds by country
Every rate an employer pays on, one page per country: social contributions and their caps, payroll taxes, minimum wage, leave, notice and severance. Each figure links to the official source and is dated.
- 2026ā27
Australia
- Super guarantee
- 12%, up to A$270,830 a year
- Super deadline
- 7 business days after payday
- Payroll tax
- 4.75%ā6.75% by state
- Minimum wage
- A$26.44 an hour
Super guarantee and Payday Super deadlines, payroll tax for all eight states and territories, minimum wage, workers' compensation, leave, notice and redundancy.
All Australia rates - 2026/27
United Kingdom
- Employer NI
- 15% above Ā£5,000
- Pension minimum
- 3% of Ā£6,240āĀ£50,270
- National Living Wage
- Ā£12.71 an hour
- Statutory Sick Pay
- Ā£123.25 a week, from day one
Employer National Insurance and thresholds, Employment Allowance, auto-enrolment, Apprenticeship Levy, minimum wage, SSP, family pay, notice, redundancy and income tax bands.
All United Kingdom rates - 2026
Canada
- Employer CPP
- 5.95% up to C$74,600
- Employer EI
- 2.282% up to C$68,900
- Provincial health tax
- Up to 2.15%
- Minimum wage
- C$15.00āC$20.17 an hour
CPP, CPP2 and EI with 2027 changes, provincial health taxes, the minimum wage in every province and territory, Ontario WSIB, vacation, notice and severance.
All Canada rates - 2026
Germany
- Employer social security
- 21.15% up to the ceilings
- Pension ceiling
- ā¬101,400 a year
- Health ceiling
- ā¬69,750 a year
- Minimum wage
- ā¬13.90 an hour
Employer social security by branch and the contribution ceilings, contributions by salary, other levies, minimum wage, leave, sick pay, notice and dismissal protection.
All Germany rates - 2026
Ireland
- Employer PRSI
- 11.4% above ā¬552 a week
- Auto-enrolment
- 1.5% up to ā¬80,000
- Minimum wage
- ā¬14.15 an hour
- Statutory sick pay
- 5 days at 70%, up to ā¬110 a day
Employer PRSI after the 1 October increase, MyFutureFund auto-enrolment and its schedule, minimum wage, leave, sick pay, notice and redundancy.
All Ireland rates - 2026
Netherlands
- Employer premiums
- About 18.17% up to the cap
- Maximum premium wage
- ā¬79,409 a year
- Holiday allowance
- 8% of salary
- Minimum wage
- ā¬14.99 an hour
Employee insurance premiums and the Zvw levy, Whk rates by sector, the maximum premium wage, holiday allowance, minimum wage by age, notice and dismissal.
All Netherlands rates - 2026
Spain
- Employer social security
- 32.15% (office, open-ended)
- Maximum base
- ā¬5,101.20 a month
- Minimum wage
- ā¬1,221 a month Ć 14
- Annual leave
- 30 calendar days
Social security by contribution, the maximum contribution base, the minimum wage in 14 payments, leave, sick pay and dismissal compensation.
All Spain rates - 2026
Portugal
- Employer TSU
- 23.75%, no ceiling
- Employee TSU
- 11%
- Minimum wage
- ā¬920 a month Ć 14
- Annual leave
- 22 working days
Employer social security (TSU), the suspended FGCT, the minimum wage, holiday and Christmas allowances, leave, training, remote work and dismissal.
All Portugal rates - 2026
France
- Employer contributions
- About 46.96% at ā¬60,000
- PASS
- ā¬48,060 a year
- SMIC
- ā¬12.31 an hour
- Working week
- 35 hours
Every URSSAF and Agirc-Arrco employer rate with its pay band, the PASS, effective rates by salary, the SMIC, the 35-hour week and dismissal rules.
All France rates - 2026
Italy
- Employer INPS
- About 29.51%
- TFR accrual
- About 7.41%
- Minimum wage
- None by law
- Salary payments
- 14 (commerce agreement)
INPS contributions for the services sector, the TFR severance accrual, INAIL, 13th and 14th salaries, hours, leave, probation, notice and dismissal.
All Italy rates
The headline employer figures for each country. Follow the country links for thresholds, exceptions and sources.
| Country | Main employer contribution | Payroll or health tax | Minimum wage | Paid annual leave | Year the main rates follow |
|---|---|---|---|---|---|
| Australia2026ā27 | Super 12% (up to A$270,830) | State payroll tax 4.75%ā6.75% above a threshold | A$26.44 an hour (national) | 4 weeks | Financial year from 1 July |
| United Kingdom2026/27 | National Insurance 15% above Ā£5,000, uncapped | Apprenticeship Levy 0.5% on pay bills over Ā£3m | Ā£12.71 an hour (21 and over) | 5.6 weeks (28 days) | Tax year from 6 April (minimum wage from 1 April) |
| Canada2026 | CPP 5.95% + CPP2 4% + EI 2.282%, each capped | Provincial health tax, up to 2.15%, in four provinces outside Quebec | C$15.00āC$20.17 by province (Ontario C$17.95) | 2 weeks, 3 after 5 years (Ontario) | Calendar year for CPP and EI; minimum wages change on different dates |
| Germany2026 | Social security 21.15%, capped at ā¬101,400 (pension) and ā¬69,750 (health) | No payroll tax; accident insurance and small levies (U2, U3) | ā¬13.90 an hour (ā¬14.60 from 2027) | 20 days (five-day week) | Calendar year |
| Ireland2026 | PRSI 11.4%, uncapped, plus auto-enrolment 1.5% up to ā¬80,000 | None | ā¬14.15 an hour | 4 working weeks, plus 10 public holidays | Calendar year (PRSI also changed on 1 October 2026) |
| Netherlands2026 | Premiums and Zvw levy about 18.17%, capped at ā¬79,409 | None (the Zvw health levy is counted above) | ā¬14.99 an hour (21 and over, from July 2026) | 4 Ć weekly hours (20 days), plus 8% holiday allowance | Calendar year (minimum wage also changes on 1 July) |
| Spain2026 | Social security 32.15% (office, open-ended), up to ā¬5,101.20 a month | None | ā¬1,221 a month Ć 14 | 30 calendar days | Calendar year |
| Portugal2026 | TSU 23.75%, no ceiling | None | ā¬920 a month Ć 14 | 22 working days | Calendar year |
| France2026 | About 46.96% at ā¬60,000 (executive in Paris), many rates banded by the PASS | Mobility, training, apprenticeship and housing levies (counted above) | ā¬12.31 an hour (ā¬1,867.02 a month) | 5 weeks (30 working days, Monday to Saturday) | Calendar year |
| Italy2026 | INPS about 29.51% (services), plus TFR accrual of 7.41% | None | No statutory minimum; set by collective agreements | At least 4 weeks | Calendar year |
Every rate comes from the government body that sets it: tax authorities, social security agencies, labour ministries and the legislation itself. We read the official page or law, record the date we checked it, and update the page when a rate changes. If you spot a figure that's out of date, let us know.
To see what these rates add up to for a real salary, and how countries compare overall, see the Employer Cost Index and our country guides, each with a cost estimator.