A salary is never the full cost. Pick a country and a gross salary to see the statutory employer contributions on top, and what the employee actually costs you for the year. Each rate links to the official publication it was taken from, with its effective date.
Total cost of employment in United Kingdom
115,000 GBP
Gross salary
100,000 GBP
Employer contributions (15%)
15,000 GBP
Where the contributions go
| Pension, invalidity and survivors | 13.8% | 13,800 GBP |
|---|---|---|
| Sickness maternity | 8% | 8,000 GBP |
| Health and long-term care | 1.9% | 1,900 GBP |
These components total 23.7% on a different basis from the headline rate, which comes from another source. The total employer cost uses the headline rate.
Headline rate verified against National government · effective Sept 2026
Component breakdown from ISSA Country Profiles · effective Jan 2024
Contribution ceilings, benefits and our per-payslip fee included — no generic estimates.
Enter the gross salary in local currency. Rates apply to gross pay.
Statutory employer contributions only. Contribution ceilings, regional variations, bonuses and benefits are not modelled, so treat this as an indication rather than a quote.
What employers pay on top of gross salary in the 208 countries where we hold a verified rate. The verification column names the official publication behind each figure and the date it applies from. Where no verified rate exists, the country is omitted rather than estimated.
| Country | Employer rate | Verified against |
|---|---|---|
| 🇦🇱 Albania | 16.7% | ISSA Country Profiles · Jan 2024 |
| 🇩🇿 Algeria | 25% | National government · Sept 2026 |
| 🇦🇩 Andorra | 15.5% | National government · Sept 2026 |
| 🇦🇴 Angola | 8% | National government · Sept 2026 |
| 🇦🇮 Anguilla | 5.5% | National government · Sept 2026 |
| 🇦🇬 Antigua and Barbuda | 12% | ISSA Country Profiles · Jan 2024 |
| 🇦🇷 Argentina | 28.29% | ISSA Country Profiles · Jan 2024 |
| 🇦🇲 Armenia | 0% | ISSA Country Profiles · Jan 2024 |
| 🇦🇼 Aruba | 22.3% | National government · Oct 2026 |
| 🇦🇺 Australia | 12% | National government · Sept 2026 |
| 🇦🇹 Austria | 27.61% | OECD · Jan 2025 |
| 🇦🇿 Azerbaijan | 22% | National government · Sept 2026 |
| 🇧🇸 Bahamas | 5.9% | ISSA Country Profiles · Jan 2024 |
| 🇧🇭 Bahrain | 21% | ISSA Country Profiles · Jan 2024 |
| 🇧🇩 Bangladesh | 0% | ISSA Country Profiles · Jan 2024 |
| 🇧🇧 Barbados | 12.25% | National government · Oct 2026 |
| 🇧🇾 Belarus | 34.3% | ISSA Country Profiles · Jan 2024 |
| 🇧🇪 Belgium | 27.22% | Manual / editor · Jan 2026 |
| 🇧🇿 Belize | 5.5% | National government · Jan 2022 |
| 🇧🇯 Benin | 16.4% | ISSA Country Profiles · Jan 2024 |
| 🇧🇲 Bermuda | 5% | ISSA Country Profiles · Jan 2024 |
| 🇧🇹 Bhutan | 5% | ISSA Country Profiles · Jan 2024 |
| 🇧🇴 Bolivia | 16.71% | SSA Social Security Programs Throughout the World · Jul 2026 |
| 🇧🇦 Bosnia and Herzegovina | 12% | ISSA Country Profiles · Jan 2024 |
| 🇧🇼 Botswana | 0% | ISSA Country Profiles · Jan 2024 |
| 🇧🇷 Brazil | 29% | National government · Sept 2026 |
| 🇻🇬 British Virgin Islands | 8.25% | Manual / editor · Oct 2026 |
| 🇧🇳 Brunei | 8.5% | PwC Worldwide Tax Summaries · Jan 2026 |
| 🇧🇬 Bulgaria | 18.92% | ISSA Country Profiles · Jan 2024 |
| 🇧🇫 Burkina Faso | 16% | National government · Sept 2026 |
| 🇧🇮 Burundi | 9% | ISSA Country Profiles · Jan 2024 |
| 🇰🇭 Cambodia | 4.1% | ISSA Country Profiles · Jan 2024 |
| 🇨🇲 Cameroon | 12.95% | ISSA Country Profiles · Jan 2024 |
| 🇨🇦 Canada | 9.6% | OECD · Jan 2025 |
| 🇨🇻 Cape Verde | 15% | National government · Sept 2026 |
| 🇰🇾 Cayman Islands | 5% | National government · Sept 2026 |
| 🇨🇫 Central African Republic | 19% | ISSA Country Profiles · Jan 2024 |
| 🇹🇩 Chad | 16.5% | ISSA Country Profiles · Jan 2024 |
| 🇨🇱 Chile | 5.8% | National government · Jul 2026 |
| 🇨🇳 China | 24.61% | ISSA Country Profiles · Jan 2024 |
| 🇨🇴 Colombia | 16.5% | PwC Worldwide Tax Summaries · Jan 2026 |
| 🇨🇰 Cook Islands | 5% | National government · Sept 2026 |
| 🇨🇷 Costa Rica | 24.62% | OECD · Jan 2025 |
| 🇭🇷 Croatia | 16.5% | National government · Sept 2026 |
| 🇨🇺 Cuba | 12.5% | ISSA Country Profiles · Jan 2024 |
| 🇨🇼 Curaçao | 21.2% | National government · Sept 2026 |
| 🇨🇾 Cyprus | 11.2% | ISSA Country Profiles · Jan 2024 |
| 🇨🇿 Czechia | 33.8% | OECD · Jan 2025 |
| 🇩🇰 Denmark | 0.67% | OECD · Jan 2025 |
| 🇩🇯 Djibouti | 15.7% | National government · Sept 2026 |
| 🇩🇲 Dominica | 7.25% | ISSA Country Profiles · Jan 2024 |
| 🇩🇴 Dominican Republic | 15.41% | ISSA Country Profiles · Jan 2024 |
| 🇨🇩 DR Congo | 13% | National government · Sept 2026 |
| 🇪🇨 Ecuador | 11.15% | National government · Sept 2026 |
| 🇪🇬 Egypt | 18.75% | ISSA Country Profiles · Jan 2024 |
| 🇸🇻 El Salvador | 16.25% | Manual / editor · Oct 2026 |
| 🇬🇶 Equatorial Guinea | 21.5% | ISSA Country Profiles · Jan 2024 |
| 🇪🇪 Estonia | 33.8% | OECD · Jan 2025 |
| 🇸🇿 Eswatini | 5% | ISSA Country Profiles · Jan 2024 |
| 🇪🇹 Ethiopia | 11% | ISSA Country Profiles · Jan 2024 |
| 🇫🇯 Fiji | 10% | ISSA Country Profiles · Jan 2024 |
| 🇫🇮 Finland | 20.46% | OECD · Jan 2025 |
| 🇫🇷 France | 36.35% | OECD · Jan 2025 |
| 🇬🇦 Gabon | 20.1% | ISSA Country Profiles · Jan 2024 |
| 🇬🇲 Gambia | 11% | Manual / editor · Oct 2026 |
| 🇬🇪 Georgia | 2% | National government · Sept 2026 |
| 🇩🇪 Germany | 20.86% | OECD · Jan 2025 |
| 🇬🇭 Ghana | 13% | ISSA Country Profiles · Jan 2024 |
| 🇬🇮 Gibraltar | 18% | National government · Sept 2026 |
| 🇬🇷 Greece | 21.79% | OECD · Jan 2025 |
| 🇬🇩 Grenada | 7.25% | National government · Sept 2026 |
| 🇬🇹 Guatemala | 10.67% | ISSA Country Profiles · Jan 2024 |
| 🇬🇬 Guernsey | 6.8% | ISSA Country Profiles · Jan 2024 |
| 🇬🇳 Guinea | 18% | National government · Sept 2026 |
| 🇬🇼 Guinea-Bissau | 16% | ISSA Country Profiles · Jan 2024 |
| 🇬🇾 Guyana | 8.4% | National government · Sept 2026 |
| 🇭🇹 Haiti | 11% | ISSA Country Profiles · Jan 2024 |
| 🇭🇳 Honduras | 7% | ISSA Country Profiles · Jan 2024 |
| 🇭🇰 Hong Kong | 5% | National government · Sept 2026 |
| 🇭🇺 Hungary | 13% | National government · Sept 2026 |
| 🇮🇸 Iceland | 17.85% | Manual / editor · Jan 2026 |
| 🇮🇳 India | 16.25% | Manual / editor · Jan 2026 |
| 🇮🇩 Indonesia | 10.24% | Manual / editor · Jan 2026 |
| 🇮🇷 Iran | 23% | ISSA Country Profiles · Jan 2024 |
| 🇮🇶 Iraq | 12% | ISSA Country Profiles · Jan 2024 |
| 🇮🇪 Ireland | 11.25% | National government · Sept 2026 |
| 🇮🇲 Isle of Man | 12.8% | National government · Sept 2026 |
| 🇮🇱 Israel | 20.1% | Manual / editor · Jan 2026 |
| 🇮🇹 Italy | 31.58% | OECD · Jan 2025 |
| 🇨🇮 Ivory Coast | 15.45% | ISSA Country Profiles · Jan 2024 |
| 🇯🇲 Jamaica | 12.5% | National government · Sept 2026 |
| 🇯🇵 Japan | 15.66% | OECD · Jan 2025 |
| 🇯🇪 Jersey | 6.5% | National government · Sept 2026 |
| 🇯🇴 Jordan | 14.25% | ISSA Country Profiles · Jan 2024 |
| 🇰🇿 Kazakhstan | 17.5% | National government · Jan 2026 |
| 🇰🇪 Kenya | 6% | ISSA Country Profiles · Jan 2024 |
| 🇰🇮 Kiribati | 7.5% | ISSA Country Profiles · Jan 2024 |
| 🇽🇰 Kosovo | 5% | National government · Sept 2026 |
| 🇰🇼 Kuwait | 21% | National government · Sept 2026 |
| 🇰🇬 Kyrgyzstan | 17.25% | ISSA Country Profiles · Jan 2024 |
| 🇱🇦 Laos | 6% | National government · Sept 2026 |
| 🇱🇻 Latvia | 23.59% | Manual / editor · Jan 2026 |
| 🇱🇧 Lebanon | 22.5% | ISSA Country Profiles · Jan 2024 |
| 🇱🇸 Lesotho | 0% | ISSA Country Profiles · Jan 2024 |
| 🇱🇷 Liberia | 6% | Manual / editor · Oct 2026 |
| 🇱🇾 Libya | 10.5% | National government · Sept 2026 |
| 🇱🇮 Liechtenstein | 7.89% | Manual / editor · Jan 2026 |
| 🇱🇹 Lithuania | 1.79% | OECD · Jan 2025 |
| 🇱🇺 Luxembourg | 13.65% | OECD · Jan 2025 |
| 🇲🇬 Madagascar | 18% | ISSA Country Profiles · Jan 2024 |
| 🇲🇼 Malawi | 10% | National government · Sept 2026 |
| 🇲🇾 Malaysia | 14.45% | ISSA Country Profiles · Jan 2024 |
| 🇲🇻 Maldives | 7% | National government · May 2009 |
| 🇲🇱 Mali | 17.9% | ISSA Country Profiles · Jan 2024 |
| 🇲🇹 Malta | 10% | ISSA Country Profiles · Jan 2024 |
| 🇲🇭 Marshall Islands | 11.5% | Manual / editor · Oct 2026 |
| 🇲🇷 Mauritania | 20% | ISSA Country Profiles · Jan 2024 |
| 🇲🇺 Mauritius | 5.5% | ISSA Country Profiles · Jan 2024 |
| 🇾🇹 Mayotte | 24.27% | National government · Sept 2026 |
| 🇲🇽 Mexico | 20.66% | National government · Jan 2026 |
| 🇫🇲 Micronesia | 7.5% | National government · Jan 2013 |
| 🇲🇩 Moldova | 24% | National government · Sept 2026 |
| 🇲🇨 Monaco | 23.5% | ISSA Country Profiles · Jan 2024 |
| 🇲🇳 Mongolia | 12.2% | ISSA Country Profiles · Jan 2024 |
| 🇲🇪 Montenegro | 6% | ISSA Country Profiles · Jan 2024 |
| 🇲🇸 Montserrat | 6.5% | National government · Sept 2026 |
| 🇲🇦 Morocco | 20.09% | PwC Worldwide Tax Summaries · Jan 2026 |
| 🇲🇿 Mozambique | 4% | National government · Sept 2026 |
| 🇲🇲 Myanmar | 3% | ISSA Country Profiles · Jan 2024 |
| 🇳🇦 Namibia | 0.9% | ISSA Country Profiles · Jan 2024 |
| 🇳🇷 Nauru | 5% | National government · Sept 2026 |
| 🇳🇵 Nepal | 30% | ISSA Country Profiles · Jan 2024 |
| 🇳🇱 Netherlands | 16.97% | Manual / editor · Jan 2026 |
| 🇳🇨 New Caledonia | 36.49% | CLEISS (Centre des Liaisons Européennes et Internationales de Sécurité Sociale) · Jan 2026 |
| 🇳🇿 New Zealand | 4.2% | PwC Worldwide Tax Summaries · Apr 2026 |
| 🇳🇮 Nicaragua | 20% | ISSA Country Profiles · Jan 2024 |
| 🇳🇪 Niger | 16.4% | ISSA Country Profiles · Jan 2024 |
| 🇳🇬 Nigeria | 11% | Manual / editor · Oct 2026 |
| 🇳🇫 Norfolk Island | 12% | National government · Sept 2026 |
| 🇲🇰 North Macedonia | 1.2% | ISSA Country Profiles · Jan 2024 |
| 🇳🇴 Norway | 14.1% | National government · Oct 2026 |
| 🇴🇲 Oman | 13.5% | ISSA Country Profiles · Jan 2024 |
| 🇵🇰 Pakistan | 11% | ISSA Country Profiles · Jan 2024 |
| 🇵🇼 Palau | 9.5% | National government · Sept 2026 |
| 🇵🇦 Panama | 13.25% | National government · Sept 2026 |
| 🇵🇬 Papua New Guinea | 8.4% | ISSA Country Profiles · Jan 2024 |
| 🇵🇾 Paraguay | 14% | ISSA Country Profiles · Jan 2024 |
| 🇵🇪 Peru | 9% | Manual / editor · Jan 2026 |
| 🇵🇭 Philippines | 14.5% | Manual / editor · Jan 2025 |
| 🇵🇱 Poland | 20.48% | Manual / editor · Oct 2026 |
| 🇵🇹 Portugal | 23.75% | OECD · Jan 2025 |
| 🇵🇷 Puerto Rico | 6.2% | National government · Sept 2026 |
| 🇶🇦 Qatar | 14% | ISSA Country Profiles · Jan 2024 |
| 🇨🇬 Republic of the Congo | 20.28% | National government · Sept 2026 |
| 🇷🇴 Romania | 2.25% | ISSA Country Profiles · Jan 2024 |
| 🇷🇺 Russia | 30% | National government · Sept 2026 |
| 🇷🇼 Rwanda | 12.8% | ISSA Country Profiles · Jan 2024 |
| 🇰🇳 Saint Kitts and Nevis | 6% | National government · Sept 2026 |
| 🇱🇨 Saint Lucia | 5% | National government · Sept 2026 |
| 🇵🇲 Saint Pierre and Miquelon | 29.09% | National government · Sept 2026 |
| 🇻🇨 Saint Vincent and the Grenadines | 7.5% | National government · Jan 2026 |
| 🇼🇸 Samoa | 11% | Manual / editor · Oct 2026 |
| 🇸🇲 San Marino | 33.5% | ISSA Country Profiles · Jan 2024 |
| 🇸🇹 São Tomé and Príncipe | 6% | ISSA Country Profiles · Jan 2024 |
| 🇸🇦 Saudi Arabia | 11.75% | ISSA Country Profiles · Jan 2024 |
| 🇸🇳 Senegal | 23.9% | ISSA Country Profiles · Jan 2024 |
| 🇷🇸 Serbia | 15.15% | National government · Sept 2026 |
| 🇸🇨 Seychelles | 5% | National government · Sept 2026 |
| 🇸🇱 Sierra Leone | 10% | National government · Sept 2026 |
| 🇸🇬 Singapore | 17% | National government · Sept 2026 |
| 🇸🇰 Slovakia | 36.2% | Manual / editor · Oct 2026 |
| 🇸🇮 Slovenia | 17.1% | Manual / editor · Jan 2026 |
| 🇸🇧 Solomon Islands | 7.5% | ISSA Country Profiles · Jan 2024 |
| 🇿🇦 South Africa | 1% | ISSA Country Profiles · Jan 2024 |
| 🇰🇷 South Korea | 11.06% | OECD · Jan 2025 |
| 🇸🇸 South Sudan | 17% | National government · Jan 2023 |
| 🇪🇸 Spain | 30.65% | Manual / editor · Jan 2026 |
| 🇱🇰 Sri Lanka | 15% | ISSA Country Profiles · Jan 2024 |
| 🇸🇩 Sudan | 23% | ISSA Country Profiles · Jan 2024 |
| 🇸🇷 Suriname | 7.5% | ISSA Country Profiles · Jan 2024 |
| 🇸🇯 Svalbard and Jan Mayen | 0% | National government · Sept 2026 |
| 🇸🇪 Sweden | 31.42% | Manual / editor · Jan 2026 |
| 🇨🇭 Switzerland | 6.4% | Manual / editor · Jan 2026 |
| 🇸🇾 Syria | 17.1% | ISSA Country Profiles · Jan 2024 |
| 🇹🇼 Taiwan | 14.59% | ISSA Country Profiles · Jan 2024 |
| 🇹🇯 Tajikistan | 20% | National government · Sept 2026 |
| 🇹🇿 Tanzania | 10.5% | ISSA Country Profiles · Jan 2024 |
| 🇹🇭 Thailand | 5.2% | ISSA Country Profiles · Jan 2024 |
| 🇹🇱 Timor-Leste | 6% | National government · Nov 2016 |
| 🇹🇬 Togo | 17.5% | National government · Sept 2026 |
| 🇹🇹 Trinidad and Tobago | 8.8% | ISSA Country Profiles · Jan 2024 |
| 🇹🇳 Tunisia | 15.45% | ISSA Country Profiles · Jan 2024 |
| 🇹🇷 Turkey | 18.52% | OECD · Jan 2025 |
| 🇹🇲 Turkmenistan | 20% | ISSA Country Profiles · Jan 2024 |
| 🇹🇨 Turks and Caicos Islands | 6.5% | National government · Sept 2026 |
| 🇺🇬 Uganda | 10% | National government · Sept 2026 |
| 🇺🇦 Ukraine | 22% | ISSA Country Profiles · Jan 2024 |
| 🇦🇪 United Arab Emirates | 15% | National government · Sept 2026 |
| 🇬🇧 United Kingdom | 15% | National government · Sept 2026 |
| 🇺🇸 United States | 7.65% | Manual / editor · Jan 2026 |
| 🇺🇾 Uruguay | 12.5% | ISSA Country Profiles · Jan 2024 |
| 🇺🇿 Uzbekistan | 12.1% | ISSA Country Profiles · Jan 2024 |
| 🇻🇺 Vanuatu | 4% | ISSA Country Profiles · Jan 2024 |
| 🇻🇪 Venezuela | 13% | ISSA Country Profiles · Jan 2024 |
| 🇻🇳 Vietnam | 21.5% | Manual / editor · Oct 2026 |
| 🇾🇪 Yemen | 13% | ISSA Country Profiles · Jan 2024 |
| 🇿🇲 Zambia | 6% | Manual / editor · Oct 2026 |
| 🇿🇼 Zimbabwe | 4.5% | ISSA Country Profiles · Jan 2024 |
It includes the statutory employer contributions an employer owes on gross pay: pension and social insurance, health cover, unemployment insurance, work injury and similar mandatory levies, at the rates published by the source shown for each country.
It does not model contribution ceilings and floors, regional or sector variations, headcount-dependent rates, thirteenth-month pay, bonuses, benefits, or the cost of a local entity. Several countries cap contributions at a salary threshold, so above that threshold the real percentage falls.
For a figure you can budget against — ceilings applied, benefits priced and our per-payslip fee included — request a quote. For the rules behind the numbers, read the country payroll guides.
We handle the complexity of local tax rules, employer contributions, and compliance deadlines so you can focus on your team.