Highest employer social-security contributions
The highest employer social-security contributions in the OECD are in France at 36.3% of total labour cost for a single average worker, followed by Czechia (33.8%) and Estonia (33.8%). This is the part of the tax wedge that never appears on a payslip — it raises the cost of employing someone without raising their pay. Modelled averages — not tax advice.
Source: OECD Taxing Wages. Data as of June 2026 (OECD Taxing Wages, 2023 data year).
Employer social security ranked, highest first
| # | Country | Employer SSC | Employee SSC | Total tax wedge |
|---|---|---|---|---|
| 1 | France | 36.3% | 11.3% | 46.8% |
| 2 | Czechia | 33.8% | 11% | 40.2% |
| 3 | Estonia | 33.8% | 1.6% | 39.4% |
| 4 | Italy | 31.6% | 5.6% | 45.1% |
| 5 | Sweden | 31.4% | 7% | 42.1% |
| 6 | Spain | 30.4% | 6.5% | 40.2% |
| 7 | Slovak Republic | 29.7% | 13.4% | 41.6% |
| 8 | Austria | 27.7% | 18% | 47.2% |
| 9 | Belgium | 27.1% | 14% | 52.7% |
| 10 | Costa Rica | 25.2% | 10.7% | 28.6% |
| 11 | Portugal | 23.8% | 11% | 42.3% |
| 12 | Latvia | 23.6% | 10.5% | 41.1% |
| 13 | Greece | 22.3% | 13.9% | 38.5% |
| 14 | Finland | 21.2% | 10.5% | 43.5% |
| 15 | Germany | 20% | 20.5% | 47.9% |
| 16 | Türkiye | 17.5% | 15% | 38.4% |
| 17 | Poland | 16.4% | 17.8% | 34.3% |
| 18 | Slovenia | 16.1% | 22.1% | 43.3% |
| 19 | Japan | 15.6% | 14.7% | 33% |
| 20 | Luxembourg | 13.8% | 12.3% | 41.3% |
| 21 | Hungary | 13% | 18.5% | 41.1% |
| 22 | Norway | 13% | 7.9% | 36.4% |
| 23 | Netherlands | 12% | 11% | 35.1% |
| 24 | Mexico | 11.3% | 1.4% | 20% |
| 25 | United Kingdom | 11.2% | 8.9% | 31.3% |
| 26 | Korea | 11.1% | 9.4% | 24.6% |
| 27 | Ireland | 11.1% | 4% | 35.1% |
| 28 | Canada | 9.2% | 6.4% | 31.9% |
| 29 | United States | 8.1% | 7.7% | 29.9% |
| 30 | Switzerland | 6.4% | 6.4% | 23.5% |
| 31 | Iceland | 6.3% | 0.1% | 31.7% |
| 32 | Australia | 6% | 0% | 29.2% |
| 33 | Israel | 5.7% | 8% | 23.2% |
| 34 | Lithuania | 1.8% | 19.5% | 38.9% |
| 35 | Denmark | 0.6% | 0% | 36.4% |
| 36 | Chile | 0% | 7% | 7.2% |
| 37 | Colombia | 0% | 0% | 0% |
| 38 | New Zealand | 0% | 0% | 21.1% |
Source: OECD Taxing Wages. Data as of June 2026 (OECD Taxing Wages, 2023 data year).
The hidden half of the wedge
Workers usually only feel income tax and their own social-security deductions. But employer contributions are real money that would otherwise be available for wages — which is why the OECD counts them in the tax wedge. Compare this with the total tax wedge ranking to see how much of each country's burden is employer-side.
Frequently asked questions
Which country has the highest employer social-security contributions?
France has the highest employer social-security contributions in the OECD at 36.3% of total labour cost for a single average worker, ahead of Czechia (33.8%) and Estonia (33.8%). Employer contributions are part of the tax wedge but never appear on the worker's payslip.
Why do employer social-security contributions matter?
Employer contributions raise the cost of hiring without raising the worker's gross or net pay, so they make labour more expensive for the same take-home. Economists generally argue much of this cost is ultimately borne by workers through lower wages. A high employer wedge is a key reason a country's total tax wedge can be high even when income tax looks moderate.
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Last updated: 2026-06-29