Business · Employer of record
Employer cost by country
What an employer pays in contributions on top of a salary in 25 countries, side by side with holiday, notice, redundancy pay and the extra pay the law requires. Type a salary to see the estimate in your currency.
Estimates, not quotes. The cost column counts only the employer contributions each row names, at the rates and caps its country page gives, on a US$60,000 salary converted at the European Central Bank's reference rates for 16 October 2026. It leaves out the employer of record's own fee, any statutory extra pay (in its own column) and what each row says it leaves out. Rules were checked on 16 October 2026. This is general information, not legal or tax advice.
At US$60,000 a year, the lowest estimated employer contributions are in India (0.7%), South Africa (1.2%) and the Philippines (2.0%); the highest are in Sweden (31.4%), Spain (30.6%) and Italy (30.0%). At this salary we can only give a minimum for France, so it isn't ranked here.
Employer costs and rules, 25 countries
| Country | Employer contributions on US$60,000 | The rate | Holiday | Notice after 4 / 7 years | Redundancy pay after 4 years | Extra pay the law requires | Providers that say they cover it |
|---|---|---|---|---|---|---|---|
| India | US$4110.7% of salaryAssumes provident fund on pay up to the ₹25,000 monthly ceiling; leaves out gratuity and the statutory bonus. | 12% provident fund plus about 1% charges; ESI only on lower pay | Varies by status and state | Workers: 1 month; managers: the contract | Workers: 60 days' pay, plus 15 days' pay to a re-skilling fund | Statutory bonus for lower earners | 7 of 10 |
| South Africa | US$7291.2% of salaryThe levy applies once the payroll passes R500,000 a year; leaves out the COIDA assessment. | 1% UIF up to R17,712 a month, plus a 1% skills levy | 15 working days | 4 weeks | 4 weeks' pay | None found | 4 of 10 |
| Philippines | US$1,1822.0% of salary2025 rates; leaves out the small injury cover. | About 14.5%, each part with its own cap | 5 days | 1 month (redundancy) | 2 months' pay (retrenchment) | 13th month | 8 of 10 |
| Romania | US$1,3502.3% of salary | 2.25% (the employee pays 35%) | 20 working days | 20 working days | None set by law | None found | 6 of 10 |
| Canada | US$4,3907.3% of salaryLeaves out provincial employer health tax. | About 8.2% on low to middle pay (our sum), less above the caps | 2 weeks (3 after 5 years) | BC: 4 weeks / 7 weeks; courts often add more | None (Ontario pays only after 5 years) | None beyond vacation pay | 7 of 10 |
| Switzerland | US$4,4557.4% of salaryUses the lowest cantonal family levy; leaves out the BVG pension (7% to 18% of coordinated salary by age, split with the employee by the fund's rules) and accident insurance. | About 6.4%, plus a cantonal levy, accident insurance and the BVG pension | 4 weeks | 2 months | None (only at 50+ with 20 years) | None; a 13th month is common | 6 of 10 |
| Australia | US$7,20012.0% of salaryLeaves out state payroll tax and workers' compensation insurance. | 12% superannuation up to A$270,830 a year | 4 weeks | 3 weeks / 4 weeks (5 if over 45) | 8 weeks' pay (15 or more staff) | None found | 5 of 10 |
| Ireland | US$7,74012.9% of salaryAssumes the person is aged 23 to 60 and isn't already in a workplace pension, and applies the 1.5% to all pay (the government mentions an €80,000 limit we couldn't confirm). The lower PRSI rate is for weekly pay of €552 or less. | 11.40% PRSI with no ceiling, plus 1.5% auto-enrolment pension | 4 weeks, plus 10 public holidays | 2 weeks / 4 weeks | 9 weeks' pay (a week's pay counted up to €600) | None found | 5 of 10 |
| Japan | US$8,05113.4% of salaryUnder 40, Tokyo rates, counting the whole salary as monthly pay; leaves out accident insurance and the 0.36% child-rearing contribution. | About 15% in Tokyo (our sum), with caps | 10 to 20 days | 30 days | None found in law | None found; bonuses are customary | 6 of 10 |
| United Kingdom | US$9,55015.9% of salary | 15% National Insurance above £5,000 a year, plus at least 3% pension on a band of pay | 28 days (5.6 weeks); bank holidays can count | 4 weeks / 7 weeks | 4 weeks' pay if aged 22 to 40 (a week's pay capped at £751) | None | 9 of 10 |
| Netherlands | US$10,26617.1% of salaryA small employer on a permanent contract, with the average 1.5% return-to-work premium; leaves out sector pension funds. | About 17% up to €79,409 a year (our sum) | 20 days | 1 month / 2 months | A third of a month's pay per year (about 1.3 months) | 8% holiday allowance | 5 of 10 |
| Singapore | US$10,30617.2% of salaryThe CPF rate shown is for citizens and permanent residents aged 55 and under, counting the whole salary as monthly pay. | 17% CPF up to S$8,000 a month, plus a 0.25% levy | 7 to 14 days | 2 weeks / 4 weeks if the contract is silent | None by law | None | 7 of 10 |
| Poland | US$11,68819.5% of salaryUses the lowest accident rate; leaves out the 1.5% PPK pension, which the employer pays unless the employee opts out. | About 19.5% to 22.1% (our sum), depending on the accident rate | 20 days (26 after 10 years) | 3 months | 2 months' pay (20 or more staff) | None found | 7 of 10 |
| Germany | US$12,78021.3% of salaryLeaves out accident insurance and the U1 to U3 levies, which vary. | About 21.3% (our sum), with caps | 20 days | 1 month / 2 months | None by law | None found | 8 of 10 |
| Portugal | US$14,25023.8% of salaryWe couldn't confirm there's no ceiling. Salary means all 14 payments. | 23.75% | 22 working days | 30 days / 60 days | 14 days' base pay a year, plus seniority pay (more for service before May 2023) | Christmas and holiday subsidies (14 payments) | 7 of 10 |
| Argentina | US$14,40024.0% of salaryUses the 24% rate; leaves out work-risk insurance and group life cover. | 24%, or 26.4% for large service and commerce companies, with no cap | 14 to 35 calendar days | 1 month / 2 months | 4 months' pay | The aguinaldo (13th month) | 7 of 10 |
| Belgium | US$15,00025.0% of salaryLeaves out sector and other contributions, about 2 points more. | 25% basic, about 27% in all (PwC) | 20 days, plus double holiday pay | 15 weeks / 24 weeks | None beyond notice | Double holiday pay; a 13th month under sector agreements | 5 of 10 |
| Brazil | US$16,80028.0% of salaryUses the 20% rate (22.5% in some sectors); leaves out accident and third-party levies, which vary by activity. | 20% social security plus 8% FGTS | 30 days, plus a one-third bonus | 39 days / 48 days | 40% of the FGTS balance | 13th salary and holiday bonus | 8 of 10 |
| Italy | US$18,00030.0% of salaryRough: the rate depends on sector, size and job. Leaves out INAIL accident insurance and the TFR severance build-up (about 7.4% a year), which is paid out when the job ends. | About 30% (PwC), plus the TFR severance build-up | 4 weeks | Set by the collective agreement | TFR: a year's pay divided by 13.5, for each year | 13th month | 4 of 10 |
| Spain | US$18,39030.6% of salaryLeaves out workplace accident cover and the small solidarity contribution above the cap. | About 30.65% (our sum) up to €5,101.20 a month | 30 calendar days | 15 days | 80 days' pay (objective dismissal) | Two extra payments a year | 9 of 10 |
| Sweden | US$18,85231.4% of salaryLeaves out the collective agreement pension most employers pay (4.5% up to SEK 625,500 a year, 30% above). | 31.42%, and we found no ceiling | 25 days | 3 months / 4 months | None by law | Holiday supplement only | 4 of 10 |
| France | At least US$21,416at least 35.7% of salaryLeaves out training, transport, accident and health-cover costs, and the reduced rates on lower pay. Above €48,060 a year it counts only the pay up to that ceiling, so the real cost is higher. | About 39.6% below the ceiling, 42% to 45% with other costs (our sum) | 5 weeks | 2 months | 1 month's pay | None found; collective agreements often add bonuses | 4 of 10 |
| Chile | Not estimatedWe couldn't confirm an official exchange rate for the peso on 16 October 2026. | About 6.8% (our sum), up to 89.9 UF a month (135.1 UF for unemployment insurance) | 15 working days | 30 days | 120 days' pay (monthly pay capped at 90 UF) | The gratificación | 5 of 10 |
| Colombia | Not estimatedWe couldn't confirm an official exchange rate for the peso on 16 October 2026. | Pension 12% and risk insurance; health and payroll levies only above 10 minimum wages | 15 working days | None | 90 days' pay (salary under 10 minimum wages) | Service bonus, severance fund and transport allowance | 7 of 10 |
| Mexico | Not estimatedWe didn't find an official all-in rate. | Social security, 5% housing fund and a state payroll tax | 12 days, rising with service | None; written reasons | 3 months' pay, plus a seniority premium of 12 days a year, if unjustified | Christmas bonus, holiday bonus and profit sharing | 7 of 10 |
Notice and redundancy pay are for an ordinary dismissal for business reasons, by the employer, after 4 and 7 years' service. Holiday is the legal minimum on a five-day week. Providers count those whose own website says yes; each country page lists all ten and what they say. Every line restates the country page, which names its sources.