Social security by country compared (2026)

Employee social-security burden across 65 countries, with what the contribution funds and any regime carve-outs.

See the ranked social security league table

#	Country	Social security	Composition	Entry band	Top rate	Regime flag
1	Romania	35%	Employees pay 25% pension plus 10% health on gross salary, uncapped — Europe's heaviest employee-side burden, offsetting the 10% flat tax.	From the first leu	35% of gross pay (25% + 10%), uncapped	Pensions above RON 3,000/month bear the 10% health charge from August 2025 to 2028
2	Netherlands	27.65%	National insurance of 27.65% is built into the first income tax band (to €38,883) — employees pay no separate visible contributions; employer charges sit on top.	Included in the tax rate from the first euro	27.65% within the first band — effectively capped ≈ €10,750/year	Pensioners skip the 17.9% state-pension part (paying 17.85% in band 1)
3	Slovenia	23.1%	Employees pay 22.1% classic contributions plus the new 1% long-term care charge, uncapped — with a flat EUR 37.17 monthly health supplement on top.	From the first euro; minimum base EUR 1,436.95/month	23.1% of gross pay, uncapped	Self-employed pay 38.2% on at least 60% of the average salary
4	France	≈ 21% – 22%	Employee side: ~11.3% pension contributions (mostly capped) plus 9.7% social charges (general social contribution + debt contribution) on nearly all salary.	Same rates from the first euro	≈ 21%–22% of gross (employee side, all layers)	EU-insured workers escape the 9.7% social charges
5	Germany	~21%	Employee side: 9.3% pension + ~8.75% health + 1.3% unemployment + 1.8% care, each on capped bases — roughly 21% below the ceilings.	From the first euro of salary	~21% of gross, below the ceilings	Contributions largely deductible against income tax
6	Croatia	20%	Employees pay a single 20% pension contribution, capped at EUR 11,958 of monthly pay — health insurance is entirely employer-funded.	Minimum monthly base EUR 757.34 (2026)	20% of gross pay, capped	Annual cap EUR 143,496 (2026); excess contributions refunded
7	Singapore	20%	Central Provident Fund: employees up to 55 contribute 20% of wages (capped); foreigners without permanent residence are excluded (permanent residents contribute).	Rates taper with age, down to 5% over 70	20% of wages (employees up to 55)	Non-permanent-resident foreigners are outside CPF; permanent residents contribute
8	Lithuania	19.5%	Employees pay 19.5% — 12.52% social insurance capped at 60 average wages plus 6.98% health with no cap — while employers add only 1.45–2.71%.	From the first euro	19.5% of gross pay	Social ceiling: 60 average wages (EUR 138,729 in 2026); optional +3% pension savings
9	Hungary	18.5%	One merged employee contribution of 18.5% on gross pay, uncapped — with unused family allowance able to reduce it.	From the first forint	18.5% of gross pay, uncapped	Separate 13% social tax (szocho) hits investment income and benefits
10	Austria	18.07%	Employees pay 18.07% all-in (pension 10.25%, health 3.87%, unemployment 2.95%, housing 0.5%, chamber and similar levies 0.5%) on salary capped at €6,930 a month.	From a minimum insurable wage of €551.10/month	18.07% up to the €6,930/month ceiling	Fully deductible against income tax
11	Chile	≈18%	Employees pay 10% pension plus a 0.49-1.45% fund fee, 7% health and 0.6% unemployment — around 18% on salary capped at 90 indexed units a month.	Same rates from the first peso	≈18% of capped salary	Foreign technicians with cover abroad can opt out
12	Uruguay	≈18% – 23%	Employees pay 15% pension (capped), health insurance of 3-6% (+2% to cover a spouse) and a 0.10% retraining levy — all deductible against income tax.	≈18.1% for lower earners without dependants	Up to ≈23.1% (15% + 6% + 2% + 0.10%)	Pension ceiling updates every February
13	Argentina	17%	Employees pay 17% — 11% pension, 3% retirees' medical fund, 3% health insurance — on salary capped at ARS 3.82 million a month.	Same rate from the first peso	17% of capped salary	Contributions fully deductible for income tax
14	Japan	≈ 15%	Employees pay roughly 15% — 9.15% welfare pension, ~5% health (5.7% from age 40), 0.5% unemployment (from April 2026) — on capped standard remuneration.	From the first yen of standard pay	≈15% of capped standard remuneration	Contributions fully deductible
15	Turkey	15%	Employees pay 14% social security plus 1% unemployment insurance on salary between TRY 33,030 and 297,270 a month.	Base floor: TRY 33,030/month; cap: TRY 297,270	15% of capped gross pay	Auto-enrolment: 3% of salary into private pensions for under-45s
16	Slovakia	14.4%	From 2026 employees pay 9.4% social insurance (capped at EUR 16,764/month) plus an uncapped 5% health contribution.	From the first euro; minimum base EUR 915/month	14.4% of gross pay (health part uncapped)	Social cap EUR 16,764/month (2026); health has no cap
17	Bulgaria	13.78%	Employees pay 13.78% on gross pay capped at EUR 2,111.64 a month — a maximum of about EUR 291 monthly.	From the first euro, subject to job-specific minimum bases	13.78% of capped pay	Ceiling EUR 2,111.64/month (first quarter 2026, pending the budget law)
18	Poland	13.71% + 9%	Employees pay 13.71% social insurance (pension part capped at PLN 282,600 of annual income) plus an uncapped 9% health contribution.	From the first zloty	13.71% of gross pay + 9% health	Pension/disability ceiling PLN 282,600 (2026); sickness and health uncapped
19	Greece	13.37%	Employees pay 13.37% of gross salary, capped at EUR 7,761.94 of monthly pay; the self-employed pay fixed monthly amounts instead.	Charged from the first euro of pay	13.37% of gross salary (16.82% in blue-collar / hazardous jobs)	Cap of EUR 7,761.94/month — EUR 108,667.16 a year across 14 salary payments
20	Belgium	13.07%	Employees pay a flat 13.07% of gross salary with no ceiling — pensions 7.5%, health 3.55%, sick pay 1.15%, unemployment 0.87%.	Same rate from the first euro; blue-collar base is 108% of pay	13.07% of gross salary, no ceiling	Contributions fully deductible for income tax
21	Monaco	≈13%	Employees pay about 13%: 6.85% pension (capped), roughly 4-9.7% supplementary pension by band, and 2.40% unemployment — health is employer-funded.	Health and family cover: 0% for employees	≈13% across the three employee charges	Supplementary scheme is 60% employer-funded, 40% employee
22	Luxembourg	≈ 12.95%	Employees pay 8.5% pension + 3.05% health + 1.4% dependency, on salary capped at €13,518.68 a month (the dependency part is uncapped).	Same rates from the first euro	12.95% up to the ceiling; only 1.4% beyond	Contributions deductible (except the dependency charge)
23	Czech Republic	11.6%	Employees pay 6.5% pension + 0.6% sickness + 4.5% health; the social part caps at CZK 2,350,416 of annual income, health never caps.	From the first koruna	11.6% of gross pay (employee side)	Social ceiling CZK 2,350,416 (48x average wage); health uncapped
24	Peru	11.5% / 13%	The employee's only mandatory charge is the pension: 13% to the national system or about about 12.5% all-in (10% account + ~2.5% insurance and commission) plus insurance to a private fund — health is on the employer.	≈about 12.5% all-in (10% account + ~2.5% insurance and commission) + insurance (private funds)	13% (national system)	No income tax relief on what you pay in
25	Malaysia	11%	Employees put 11% of pay into the Employees Provident Fund, plus small capped injury and job-loss contributions of under MYR 42 a month combined.	Foreign employees: 2% from October 2025	11% of wages (EPF), uncapped	Employees aged 60+ no longer contribute
26	Portugal	11%	Employees pay a flat 11% of gross salary with no upper cap; the self-employed pay 21.4%.	Self-employed: 21.4% on an officially set base	11% of gross salary, uncapped (employees)	Contributions are deductible against income tax
27	Costa Rica	10.83%	Employees pay 10.83% of gross salary; the self-employed pay 11.5-18.75% by income level — none of it deductible for income tax.	5% on pension income	10.83% (employees); up to 18.75% (self-employed)	No income tax deduction for what you pay in
28	Latvia	10.5%	Employees pay 10.5% up to the EUR 105,300 ceiling; beyond it a 25% combined solidarity tax keeps the burden going.	Minimum base: EUR 780/month (EUR 2,340/quarter)	10.5% employee-side (within the ceiling)	Ceiling EUR 105,300; solidarity tax 25% combined above it
29	Montenegro	10.5%	Employees pay 10% pension and 0.5% unemployment insurance — no health charge since 2022, and employers pay only a 0.5% unemployment share since late 2024.	Same rate from the first euro	10.5% of gross wages, capped	No income tax deduction for what you pay in
30	Vietnam	10.5%	Employees pay 8% social insurance, 1.5% health and 1% unemployment on capped salary bases — 10.5% in total for Vietnamese staff.	9.5% for foreign employees (no unemployment cover)	10.5% of capped salary (Vietnamese employees)	Contributions are deductible for income tax
31	El Salvador	10.25%	Employees pay 3% health insurance (capped at USD 30 a month) plus 7.25% pension on full pay — about 10.25% at modest salaries, less at high ones.	Health charge maxes out at USD 30/month	7.25% pension (uncapped) + 3% health (capped)	Contributions deductible; pensions exempt
32	Finland	≈ 10.2%	Employees pay ~7.3% pension + 0.89% unemployment + 1.98% health insurance, mostly uncapped and largely deductible.	Health daily-allowance component 0% below €17,255/year	≈ 10.2% of gross salary, no ceiling	Key-employee 25% regime replaces the health premium
33	Belize	10% combined	Contributions total 10% of insurable earnings up to BZD 520 a week, split between employer and employee by wage band.	Applies from the first dollar of insurable earnings	10% combined, employer-weighted	BZD 520-a-week insurable earnings ceiling
34	Malta	10%	Employees pay 10% of basic weekly wages, capped at EUR 55.93 a week in 2026 for people born from 1962 (EUR 49.04 for older cohorts) — roughly EUR 2,900 a year at most.	10% from the first euro of wages	10% of basic weekly wage, capped	Contributions are not tax-deductible
35	Panama	9.75% + 1.25%	Employees pay 9.75% social security plus a 1.25% educational tax — 11% in all, on full pay with no ceiling.	Same rates from the first balboa; the base cannot sit below the minimum wage	11% of full pay (9.75% + 1.25% education)	No income tax deduction for what you pay in
36	South Korea	≈ 9.65%	Employees pay 4.75% national pension (capped), about 4% health including long-term care (high cap) and 0.9% unemployment — all deductible.	From the first won	≈9.65% of gross salary	All contributions deductible from taxable income
37	Ecuador	9.45%	Private-sector employees pay 9.45% of full remuneration with no ceiling (public workers 11.45%); contributions are deductible.	Base floor: USD 482/month minimum salary	9.45% (private) / 11.45% (public), uncapped	Contributions deductible; state pensions exempt
38	Italy	≈ 9.19%	Employees pay roughly 9.19% of gross salary (10.19% on earnings above the first-band ceiling), withheld by the employer; a contribution cap applies to post-1995 joiners.	Same rate from the first euro of salary	≈ 9.19%–10.19% of gross salary (employee share)	Contributions are fully deductible from taxable income
39	Cyprus	8.8% + 2.65%	Employees pay 8.8% social insurance on pay up to EUR 5,742 a month, plus a 2.65% health charge on income up to EUR 180,000 a year.	From the first euro of insurable pay	8.8% (capped) + 2.65% health	Health charge also applies to dividends, interest and rents — capped at EUR 180,000 of income
40	Bahrain	8% / 1%	The one real payroll deduction: Bahraini employees pay 8%, expatriates 1%. Employer shares are 18% and 3% respectively in 2026.	Flat on wages up to the BHD 4,000 monthly contribution ceiling	8% (Bahraini employee); 1% (expatriate employee)	Employer share for Bahrainis: 18% in 2026 under Law 14 of 2022
41	Colombia	8% – 11%	Employees pay 4% health and 4% pension, plus a solidarity-fund charge of 1.5-3% once pay passes 4 monthly minimum wages — all capped at 25 minimum wages.	8% for pay up to 4 minimum wages	Up to 11% of salary (4% + 4% + 3% solidarity)	Contribution base capped at 25 monthly minimum wages
42	Denmark	8% + ATP	The 8% labour-market contribution (legally a tax) plus a token DKK 94.65/month pension contribution — Denmark funds welfare through income tax instead.	Same from the first krone	8% of gross income, uncapped	Deductible when computing personal income
43	United Kingdom	8%	Employee National Insurance: 8% between £242 and £967 a week, 2% above — uncapped at the top but light by European standards.	0% below £242/week (≈ £12,570/year)	8% (2% above £967/week ≈ £50,270/year)	Contributions buy State Pension entitlement
44	United States	7.65%	Employees pay 6.2% social security on wages to $184,500 plus 1.45% Medicare uncapped (+0.9% at high incomes); the self-employed pay both halves.	Same rates from the first dollar	7.65% employee (6.2% capped + 1.45% uncapped) + 0.9% at high wages	Contributions are not deductible for employees
45	Canada	≈ 7.6%	Canada Pension Plan (5.95% + 4% second tier) and employment insurance (1.63%) — modest, capped, and partly creditable against tax.	CAD 3,500 basic exemption for pension contributions	5.95% + 4% (pension tiers) + 1.63% (employment insurance)	Self-employed pay both halves of the pension plan (max CAD 9,292.90 in 2026)
46	Norway	7.6%	Employees pay 7.6% national insurance on gross salary (5.1% on pensions; 10.8% self-employed), uncapped, not deductible.	0% below NOK 99,650 (25% taper above)	7.6% employees / 10.8% self-employed, uncapped	Included inside the 25% flat pay-as-you-earn (PAYE) rate
47	Philippines	≈7.5%	Employees pay 5% to the Social Security System (capped), 2.5% to PhilHealth (capped) and up to PHP 200 to the housing fund — about PHP 4,450 a month at most.	Maximum employee total ≈ PHP 4,450/month	≈7.5% of pay across three funds, all capped	Contributions are exempt from withholding tax on pay
48	Sweden	7% (fully credited)	Employees pay a 7% pension premium (max SEK 47,100) that is credited back in full against income tax — employers carry the real 31.42% burden.	Same from the first krona of earned income	7% capped at SEK 47,100 — fully creditable	Expert-tax exempt income also escapes contributions
49	Andorra	6.5%	Employees pay 6.5% of salary to the national scheme; employers add 15.5% for a 22% total covering health and pensions.	6.5% from the first euro of salary	6.5% employee	22% combined — low for a full European health-and-pension package
50	Spain	6.5%	Employees pay 6.35% plus a 0.15% pension top-up on salary capped at €5,101.20 a month; a small solidarity charge now reaches above the cap.	Same rates from the first euro	6.5% of capped salary (employee share)	Contributions are fully deductible for income tax
51	Switzerland	≈ 6.4% + pension plan	Employee side: 5.3% state pension/disability (uncapped) + 1.1% unemployment, plus an age-banded occupational pension share on a coordinated salary band; health insurance is a private flat premium, not a payroll tax.	Occupational pension starts at CHF 22,680 of annual salary	5.3% uncapped + 1.1% capped + age-banded pension share	All contributions fully deductible from taxable income
52	Hong Kong	5%	The Mandatory Provident Fund takes 5% of pay between HKD 7,100 and 30,000 a month — a maximum of HKD 1,500 monthly — and that is the whole system.	0% below HKD 7,100 of monthly income	5%, capped at HKD 1,500 a month	Contributions deductible up to HKD 18,000 a year
53	Thailand	5%	Employees pay 5% of monthly wages up to a THB 17,500 ceiling — a maximum of THB 875 a month in 2026.	Same 5% from the first baht of covered wages	5% of wages, max THB 875/month (2026)	Contributions deductible up to THB 10,500 a year (2026-2028)
54	Ireland	4.2%	Employees pay Pay Related Social Insurance at 4.2% of all earnings, uncapped — rising to 4.35% from October 2026.	Exempt if you earn €352 a week or less	4.2% of all earnings, uncapped (4.35% from 1 Oct 2026)	Also charged on investment income above €5,000 a year
55	Indonesia	≈4%	Employees pay 1% for health (capped), 2% for old-age savings and 1% for the pension (capped) — roughly 4% of salary in total.	Health cap: IDR 12 million/month of income	≈4% of salary (employee side)	Old-age and pension contributions are tax-deductible
56	Mexico	≈ 2.4%	Employee contributions to the social security institute are tiny — roughly 2.4% across illness, disability and retirement lines, capped at 25 measure units of salary — the employer pays the bulk.	From the first peso; integrated salary never below minimum wage	≈ 2.4% of integrated salary (employee side)	Base capped at 25x the annual measure unit (MXN 1,069,866)
57	Australia	2%	No employee social security contributions — just the 2% Medicare levy inside income tax; retirement is funded by a 12% employer superannuation charge.	Levy relief below roughly AUD 28,000 of income	2% Medicare levy (+ up to 1.5% surcharge)	Employer super guarantee: 12% of salary
58	Georgia	2%	No general social insurance from pay. The only deduction is a 2% funded pension contribution, matched by the employer and topped up by the state.	2% from the first lari of salary	2% employee contribution	State top-up of up to 2% on lower incomes
59	Estonia	1.6% – 7.6%	Employees pay only 1.6% unemployment insurance plus a 2–6% funded-pension contribution — the 33% social tax is the employer's burden.	From the first euro of pay	7.6% employee-side maximum (1.6% + 6%)	Sole-proprietor base: EUR 886 – 8,860 a month (2026)
60	Mauritius	1.5% / 3%	Employees pay the social contribution at 1.5% (salary up to MUR 50,000 a month) or 3% above, plus 1% to the national savings fund.	1.5% up to MUR 50,000/month	3% + 1% savings fund	Funds a guaranteed basic pension system
61	South Africa	1%	Employee side is a single 1% unemployment insurance contribution on capped earnings. There is no state pension deduction from pay.	1% from the first rand of covered earnings	1% employee contribution	Contribution ceiling of ZAR 212,544 earnings a year
62	New Zealand	0% + ~1.4% levy	No social security contributions exist — just the accident-compensation Earners' levy (~1.4%, capped) and voluntary KiwiSaver saving.	From the first dollar of earnings	≈1.4% accident levy (capped)	KiwiSaver default 3.5% from 1 April 2026 (4% from 2028); opt-outs and reductions available
63	Qatar	0% / 7%	Expatriates contribute nothing; Qatari and Gulf Cooperation Council employees pay 7% of a defined salary base to the retirement scheme.	0% for expatriates	7% (Qatari and Gulf nationals)	Expat substitute: end-of-service gratuity under labour law
64	Saudi Arabia	0% / ≈9.75% (pre-July-2024 joiners; 10.75% for the new-system cohort from 1 July 2026)	Expatriate employees contribute nothing; Saudi employees pay about 9.75% (pre-July-2024 joiners; 10.75% for the new-system cohort from 1 July 2026) (pension plus unemployment), with new joiners' rates rising under the 2024 reform.	0% for expatriate employees	≈9.75% (pre-July-2024 joiners; 10.75% for the new-system cohort from 1 July 2026) (Saudi employees; new joiners' rates rising)	Contribution base capped at SAR 45,000 a month
65	United Arab Emirates	0% / 11%	Expatriates contribute nothing; Emirati nationals pay 5% or 11% of salary to the state pension depending on registration date.	0% for expatriates	11% (Emiratis registered from Oct 2023); 5% (earlier registrants)	Expat substitute: end-of-service gratuity

Romania#1

35%

Employees pay 25% pension plus 10% health on gross salary, uncapped — Europe's heaviest employee-side burden, offsetting the 10% flat tax.

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Netherlands#2

27.65%

National insurance of 27.65% is built into the first income tax band (to €38,883) — employees pay no separate visible contributions; employer charges sit on top.

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Slovenia#3

23.1%

Employees pay 22.1% classic contributions plus the new 1% long-term care charge, uncapped — with a flat EUR 37.17 monthly health supplement on top.

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France#4

≈ 21% – 22%

Employee side: ~11.3% pension contributions (mostly capped) plus 9.7% social charges (general social contribution + debt contribution) on nearly all salary.

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Germany#5

~21%

Employee side: 9.3% pension + ~8.75% health + 1.3% unemployment + 1.8% care, each on capped bases — roughly 21% below the ceilings.

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Croatia#6

20%

Employees pay a single 20% pension contribution, capped at EUR 11,958 of monthly pay — health insurance is entirely employer-funded.

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Singapore#7

20%

Central Provident Fund: employees up to 55 contribute 20% of wages (capped); foreigners without permanent residence are excluded (permanent residents contribute).

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Lithuania#8

19.5%

Employees pay 19.5% — 12.52% social insurance capped at 60 average wages plus 6.98% health with no cap — while employers add only 1.45–2.71%.

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Hungary#9

18.5%

One merged employee contribution of 18.5% on gross pay, uncapped — with unused family allowance able to reduce it.

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Austria#10

18.07%

Employees pay 18.07% all-in (pension 10.25%, health 3.87%, unemployment 2.95%, housing 0.5%, chamber and similar levies 0.5%) on salary capped at €6,930 a month.

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Chile#11

≈18%

Employees pay 10% pension plus a 0.49-1.45% fund fee, 7% health and 0.6% unemployment — around 18% on salary capped at 90 indexed units a month.

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Uruguay#12

≈18% – 23%

Employees pay 15% pension (capped), health insurance of 3-6% (+2% to cover a spouse) and a 0.10% retraining levy — all deductible against income tax.

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Argentina#13

17%

Employees pay 17% — 11% pension, 3% retirees' medical fund, 3% health insurance — on salary capped at ARS 3.82 million a month.

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Japan#14

≈ 15%

Employees pay roughly 15% — 9.15% welfare pension, ~5% health (5.7% from age 40), 0.5% unemployment (from April 2026) — on capped standard remuneration.

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Turkey#15

15%

Employees pay 14% social security plus 1% unemployment insurance on salary between TRY 33,030 and 297,270 a month.

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Slovakia#16

14.4%

From 2026 employees pay 9.4% social insurance (capped at EUR 16,764/month) plus an uncapped 5% health contribution.

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Bulgaria#17

13.78%

Employees pay 13.78% on gross pay capped at EUR 2,111.64 a month — a maximum of about EUR 291 monthly.

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Poland#18

13.71% + 9%

Employees pay 13.71% social insurance (pension part capped at PLN 282,600 of annual income) plus an uncapped 9% health contribution.

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Greece#19

13.37%

Employees pay 13.37% of gross salary, capped at EUR 7,761.94 of monthly pay; the self-employed pay fixed monthly amounts instead.

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Belgium#20

13.07%

Employees pay a flat 13.07% of gross salary with no ceiling — pensions 7.5%, health 3.55%, sick pay 1.15%, unemployment 0.87%.

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Monaco#21

≈13%

Employees pay about 13%: 6.85% pension (capped), roughly 4-9.7% supplementary pension by band, and 2.40% unemployment — health is employer-funded.

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Luxembourg#22

≈ 12.95%

Employees pay 8.5% pension + 3.05% health + 1.4% dependency, on salary capped at €13,518.68 a month (the dependency part is uncapped).

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Czech Republic#23

11.6%

Employees pay 6.5% pension + 0.6% sickness + 4.5% health; the social part caps at CZK 2,350,416 of annual income, health never caps.

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Peru#24

11.5% / 13%

The employee's only mandatory charge is the pension: 13% to the national system or about about 12.5% all-in (10% account + ~2.5% insurance and commission) plus insurance to a private fund — health is on the employer.

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Malaysia#25

11%

Employees put 11% of pay into the Employees Provident Fund, plus small capped injury and job-loss contributions of under MYR 42 a month combined.

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Portugal#26

11%

Employees pay a flat 11% of gross salary with no upper cap; the self-employed pay 21.4%.

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Costa Rica#27

10.83%

Employees pay 10.83% of gross salary; the self-employed pay 11.5-18.75% by income level — none of it deductible for income tax.

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Latvia#28

10.5%

Employees pay 10.5% up to the EUR 105,300 ceiling; beyond it a 25% combined solidarity tax keeps the burden going.

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Montenegro#29

10.5%

Employees pay 10% pension and 0.5% unemployment insurance — no health charge since 2022, and employers pay only a 0.5% unemployment share since late 2024.

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Vietnam#30

10.5%

Employees pay 8% social insurance, 1.5% health and 1% unemployment on capped salary bases — 10.5% in total for Vietnamese staff.

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El Salvador#31

10.25%

Employees pay 3% health insurance (capped at USD 30 a month) plus 7.25% pension on full pay — about 10.25% at modest salaries, less at high ones.

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Finland#32

≈ 10.2%

Employees pay ~7.3% pension + 0.89% unemployment + 1.98% health insurance, mostly uncapped and largely deductible.

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Belize#33

10% combined

Contributions total 10% of insurable earnings up to BZD 520 a week, split between employer and employee by wage band.

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Malta#34

10%

Employees pay 10% of basic weekly wages, capped at EUR 55.93 a week in 2026 for people born from 1962 (EUR 49.04 for older cohorts) — roughly EUR 2,900 a year at most.

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Panama#35

9.75% + 1.25%

Employees pay 9.75% social security plus a 1.25% educational tax — 11% in all, on full pay with no ceiling.

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South Korea#36

≈ 9.65%

Employees pay 4.75% national pension (capped), about 4% health including long-term care (high cap) and 0.9% unemployment — all deductible.

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Ecuador#37

9.45%

Private-sector employees pay 9.45% of full remuneration with no ceiling (public workers 11.45%); contributions are deductible.

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Italy#38

≈ 9.19%

Employees pay roughly 9.19% of gross salary (10.19% on earnings above the first-band ceiling), withheld by the employer; a contribution cap applies to post-1995 joiners.

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Cyprus#39

8.8% + 2.65%

Employees pay 8.8% social insurance on pay up to EUR 5,742 a month, plus a 2.65% health charge on income up to EUR 180,000 a year.

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Bahrain#40

8% / 1%

The one real payroll deduction: Bahraini employees pay 8%, expatriates 1%. Employer shares are 18% and 3% respectively in 2026.

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Colombia#41

8% – 11%

Employees pay 4% health and 4% pension, plus a solidarity-fund charge of 1.5-3% once pay passes 4 monthly minimum wages — all capped at 25 minimum wages.

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Denmark#42

8% + ATP

The 8% labour-market contribution (legally a tax) plus a token DKK 94.65/month pension contribution — Denmark funds welfare through income tax instead.

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United Kingdom#43

Employee National Insurance: 8% between £242 and £967 a week, 2% above — uncapped at the top but light by European standards.

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United States#44

7.65%

Employees pay 6.2% social security on wages to $184,500 plus 1.45% Medicare uncapped (+0.9% at high incomes); the self-employed pay both halves.

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Canada#45

≈ 7.6%

Canada Pension Plan (5.95% + 4% second tier) and employment insurance (1.63%) — modest, capped, and partly creditable against tax.

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Norway#46

7.6%

Employees pay 7.6% national insurance on gross salary (5.1% on pensions; 10.8% self-employed), uncapped, not deductible.

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Philippines#47

≈7.5%

Employees pay 5% to the Social Security System (capped), 2.5% to PhilHealth (capped) and up to PHP 200 to the housing fund — about PHP 4,450 a month at most.

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Sweden#48

7% (fully credited)

Employees pay a 7% pension premium (max SEK 47,100) that is credited back in full against income tax — employers carry the real 31.42% burden.

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Andorra#49

6.5%

Employees pay 6.5% of salary to the national scheme; employers add 15.5% for a 22% total covering health and pensions.

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Spain#50

6.5%

Employees pay 6.35% plus a 0.15% pension top-up on salary capped at €5,101.20 a month; a small solidarity charge now reaches above the cap.

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Switzerland#51

≈ 6.4% + pension plan

Employee side: 5.3% state pension/disability (uncapped) + 1.1% unemployment, plus an age-banded occupational pension share on a coordinated salary band; health insurance is a private flat premium, not a payroll tax.

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Hong Kong#52

The Mandatory Provident Fund takes 5% of pay between HKD 7,100 and 30,000 a month — a maximum of HKD 1,500 monthly — and that is the whole system.

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Thailand#53

Employees pay 5% of monthly wages up to a THB 17,500 ceiling — a maximum of THB 875 a month in 2026.

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Ireland#54

4.2%

Employees pay Pay Related Social Insurance at 4.2% of all earnings, uncapped — rising to 4.35% from October 2026.

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Indonesia#55

≈4%

Employees pay 1% for health (capped), 2% for old-age savings and 1% for the pension (capped) — roughly 4% of salary in total.

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Mexico#56

≈ 2.4%

Employee contributions to the social security institute are tiny — roughly 2.4% across illness, disability and retirement lines, capped at 25 measure units of salary — the employer pays the bulk.

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Australia#57

No employee social security contributions — just the 2% Medicare levy inside income tax; retirement is funded by a 12% employer superannuation charge.

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Georgia#58

No general social insurance from pay. The only deduction is a 2% funded pension contribution, matched by the employer and topped up by the state.

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Estonia#59

1.6% – 7.6%

Employees pay only 1.6% unemployment insurance plus a 2–6% funded-pension contribution — the 33% social tax is the employer's burden.

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Mauritius#60

1.5% / 3%

Employees pay the social contribution at 1.5% (salary up to MUR 50,000 a month) or 3% above, plus 1% to the national savings fund.

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South Africa#61

Employee side is a single 1% unemployment insurance contribution on capped earnings. There is no state pension deduction from pay.

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New Zealand#62

0% + ~1.4% levy

No social security contributions exist — just the accident-compensation Earners' levy (~1.4%, capped) and voluntary KiwiSaver saving.

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Qatar#63

0% / 7%

Expatriates contribute nothing; Qatari and Gulf Cooperation Council employees pay 7% of a defined salary base to the retirement scheme.

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Saudi Arabia#64

0% / ≈9.75% (pre-July-2024 joiners; 10.75% for the new-system cohort from 1 July 2026)

Expatriate employees contribute nothing; Saudi employees pay about 9.75% (pre-July-2024 joiners; 10.75% for the new-system cohort from 1 July 2026) (pension plus unemployment), with new joiners' rates rising under the 2024 reform.

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United Arab Emirates#65

0% / 11%

Expatriates contribute nothing; Emirati nationals pay 5% or 11% of salary to the state pension depending on registration date.

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Source: 2026 tax dataset · updated 2026-07-11 · rates are headline figures — see each country's tax guide for the full picture.

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