| Table 1: Average Employee Payroll Tax on Average Income, OECD, 2000-2012 | |||||||||||||
| Average Payroll Tax Rate Paid by Employees at Average Labor Income by OECD Country, 2000 – 2012 | |||||||||||||
| OECD Country | 2000 | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 |
| Australia | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Austria | 18.10% | 0.00% | 0.00% | 18.10% | 18.00% | 18.10% | 18.10% | 18.10% | 18.10% | 18.10% | 18.10% | 18.10% | 18.10% |
| Belgium | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% | 14.00% |
| Canada | 5.90% | 6.10% | 6.50% | 6.60% | 6.80% | 7.60% | 7.40% | 7.30% | 7.20% | 7.30% | 7.20% | 7.30% | 7.30% |
| Chile | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% |
| Czech Republic | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 12.50% | 11.00% | 11.00% | 11.00% | 11.00% |
| Denmark | 11.90% | 10.80% | 10.80% | 10.80% | 10.80% | 10.80% | 10.80% | 10.70% | 10.70% | 2.70% | 10.70% | 2.70% | 2.70% |
| Estonia | 7.00% | 0.00% | 1.00% | 1.00% | 1.00% | 1.00% | 0.60% | 0.60% | 0.60% | 2.80% | 2.80% | 2.80% | 2.80% |
| Finland | 13.40% | 6.50% | 6.10% | 6.10% | 6.10% | 6.40% | 6.80% | 6.70% | 6.20% | 7.60% | 7.10% | 7.10% | 7.60% |
| France | 20.50% | 13.50% | 13.30% | 13.60% | 13.60% | 13.60% | 13.60% | 13.70% | 13.70% | 13.70% | 13.70% | 13.70% | 13.70% |
| Germany | 15.90% | 20.60% | 20.70% | 21.00% | 20.90% | 21.40% | 21.70% | 21.20% | 20.70% | 20.70% | 20.50% | 20.90% | 20.70% |
| Greece | 12.50% | 15.90% | 15.90% | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% | 16.00% | 16.50% | 16.00% | 16.20% | 16.50% |
| Hungary | 0.20% | 12.50% | 12.50% | 12.50% | 13.50% | 13.50% | 14.30% | 17.00% | 17.00% | 18.50% | 17.00% | 17.50% | 18.50% |
| Iceland | 5.50% | 0.20% | 0.20% | 0.20% | 0.20% | 0.20% | 0.20% | 0.20% | 0.50% | 0.50% | 0.50% | 0.50% | 0.50% |
| Ireland | 0.00% | 5.20% | 5.20% | 5.20% | 5.30% | 5.30% | 5.30% | 5.30% | 5.20% | 3.20% | 7.20% | 3.20% | 3.20% |
| Israel | 8.10% | 8.00% | 8.00% | 7.80% | 7.80% | 7.90% | 7.50% | 7.70% | 7.80% | 7.60% | 7.70% | 7.60% | 7.60% |
| Italy | 9.20% | 9.20% | 9.20% | 9.20% | 9.20% | 9.20% | 9.20% | 9.50% | 9.50% | 9.50% | 9.50% | 9.50% | 9.50% |
| Japan | 10.00% | 10.00% | 13.60% | 11.60% | 11.60% | 11.80% | 12.20% | 12.10% | 12.20% | 13.70% | 13.00% | 13.40% | 13.70% |
| Korea | 6.70% | 6.70% | 6.70% | 6.90% | 7.10% | 7.10% | 7.20% | 7.30% | 7.60% | 8.10% | 7.80% | 8.10% | 8.10% |
| Luxembourg | 11.70% | 11.70% | 11.50% | 11.50% | 11.50% | 11.70% | 11.70% | 12.10% | 12.10% | 12.30% | 12.20% | 13.10% | 12.30% |
| Mexico | 1.60% | 1.50% | 1.50% | 1.50% | 1.50% | 1.50% | 1.40% | 1.40% | 1.40% | 1.40% | 1.40% | 1.40% | 1.40% |
| Netherlands | 24.40% | 20.00% | 19.60% | 20.90% | 21.80% | 21.30% | 19.30% | 17.80% | 17.40% | 15.40% | 15.50% | 15.40% | 15.40% |
| New Zealand | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Norway | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% |
| Poland | 21.20% | 21.40% | 21.40% | 21.60% | 21.80% | 22.00% | 22.20% | 21.00% | 17.80% | 17.80% | 17.80% | 17.80% | 17.80% |
| Portugal | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% | 11.00% |
| Slovak Republic | 12.00% | 12.80% | 12.80% | 12.80% | 13.40% | 13.40% | 13.40% | 13.40% | 13.40% | 13.40% | 13.40% | 13.40% | 13.40% |
| Slovenia | 22.10% | 22.10% | 22.10% | 22.10% | 22.10% | 22.10% | 22.10% | 22.10% | 22.10% | 22.10% | 22.10% | 22.10% | 22.10% |
| Spain | 6.40% | 6.40% | 6.40% | 6.40% | 6.40% | 6.40% | 6.40% | 6.40% | 6.40% | 6.40% | 6.40% | 6.40% | 6.40% |
| Sweden | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% | 7.00% |
| Switzerland | 6.60% | 6.60% | 6.60% | 6.30% | 6.10% | 6.10% | 6.10% | 6.10% | 6.10% | 6.30% | 6.10% | 6.30% | 6.30% |
| Turkey | 14.00% | 16.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% | 15.00% |
| United Kingdom | 8.40% | 8.30% | 8.30% | 9.20% | 9.20% | 9.20% | 9.20% | 9.30% | 9.20% | 9.50% | 9.20% | 9.50% | 9.50% |
| United States | 7.70% | 7.70% | 7.70% | 7.70% | 7.70% | 7.70% | 7.70% | 7.70% | 7.70% | 5.70% | 7.70% | 5.70% | 5.70% |
| Source: OECD Tax Database | |||||||||||||
| Table 2: Average Employer Payroll Tax on Average Income, OECD, 2000-2012 | |||||||||||||
| Average Employer Contribution of Payroll Tax at Country’s Average Labor Wage by OECD Country, 2000 – 2012 | |||||||||||||
|
OECD Country
|
2000
|
2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 |
| Australia | 6.40% | 6.30% | 6.20% | 6.00% | 6.00% | 6.00% | 6.00% | 6.00% | 6.00% | 5.90% | 6.20% | 6.00% | 5.90% |
| Austria | 23.50% | 0.00% | 0.00% | 21.70% | 21.60% | 21.60% | 21.60% | 21.60% | 29.00% | 29.10% | 29.10% | 29.10% | 29.10% |
| Belgium | 32.90% | 31.60% | 31.30% | 31.10% | 30.30% | 30.40% | 30.50% | 30.40% | 30.40% | 30.20% | 30.00% | 30.20% | 30.20% |
| Canada | 11.60% | 11.60% | 11.90% | 11.50% | 11.90% | 11.70% | 11.70% | 11.60% | 11.50% | 11.90% | 11.50% | 11.70% | 11.90% |
| Chile | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Czech Republic | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 35.00% | 34.00% | 34.00% | 34.00% | 34.00% |
| Denmark | -0.20% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Estonia | 33.00% | 33.00% | 33.50% | 33.50% | 33.50% | 33.50% | 33.30% | 33.30% | 33.30% | 34.40% | 34.40% | 34.40% | 34.40% |
| Finland | 26.00% | 25.00% | 25.00% | 24.00% | 24.00% | 24.00% | 24.00% | 24.00% | 24.00% | 22.80% | 22.30% | 22.50% | 22.80% |
| France | 41.20% | 41.30% | 41.10% | 41.60% | 42.00% | 42.30% | 42.30% | 42.30% | 43.60% | 44.00% | 43.60% | 43.90% | 44.00% |
| Germany | 20.50% | 20.60% | 20.70% | 21.00% | 20.90% | 20.70% | 20.60% | 20.00% | 19.50% | 19.60% | 19.30% | 19.70% | 19.60% |
| Greece | 28.00% | 28.00% | 28.00% | 28.10% | 28.10% | 28.10% | 28.10% | 28.10% | 28.10% | 28.60% | 28.10% | 28.60% | 28.60% |
| Hungary | 41.80% | 39.50% | 37.30% | 36.20% | 35.90% | 35.60% | 34.70% | 34.60% | 34.50% | 28.50% | 28.50% | 28.50% | 28.50% |
| Iceland | 4.80% | 5.20% | 5.20% | 5.70% | 5.70% | 5.70% | 5.80% | 5.30% | 5.30% | 7.80% | 8.70% | 8.70% | 7.80% |
| Ireland | 12.00% | 12.00% | 10.80% | 10.80% | 10.80% | 10.80% | 10.80% | 10.80% | 10.80% | 10.80% | 10.80% | 10.80% | 10.80% |
| Israel | 4.90% | 4.90% | 5.40% | 5.90% | 5.90% | 5.70% | 5.30% | 4.90% | 4.70% | 4.60% | 4.60% | 4.60% | 4.60% |
| Italy | 34.10% | 33.90% | 33.10% | 33.10% | 33.10% | 33.10% | 32.10% | 32.10% | 32.10% | 32.10% | 32.10% | 32.10% | 32.10% |
| Japan | 10.30% | 10.50% | 15.10% | 12.60% | 12.50% | 12.80% | 13.10% | 13.00% | 13.10% | 14.50% | 13.80% | 14.20% | 14.50% |
| Korea | 8.90% | 8.80% | 8.60% | 8.50% | 8.80% | 9.00% | 9.20% | 9.50% | 9.80% | 10.20% | 9.80% | 10.10% | 10.20% |
| Luxembourg | 13.90% | 13.30% | 13.40% | 13.40% | 13.40% | 13.50% | 13.50% | 13.50% | 11.10% | 12.30% | 11.50% | 12.30% | 12.30% |
| Mexico | 11.70% | 11.80% | 11.80% | 11.80% | 11.90% | 11.80% | 11.80% | 11.80% | 11.70% | 11.70% | 11.70% | 11.70% | 11.70% |
| Netherlands | 10.70% | 10.70% | 10.90% | 9.60% | 10.30% | 10.50% | 9.40% | 10.00% | 10.50% | 10.80% | 10.40% | 10.20% | 10.80% |
| New Zealand | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| Norway | 12.80% | 12.80% | 12.80% | 12.80% | 13.00% | 13.10% | 13.30% | 12.80% | 12.80% | 13.10% | 12.80% | 13.10% | 13.10% |
| Poland | 16.80% | 16.80% | 16.80% | 16.80% | 16.80% | 16.80% | 16.80% | 16.80% | 14.80% | 16.80% | 14.80% | 14.80% | 16.80% |
| Portugal | 23.80% | 23.80% | 23.80% | 23.80% | 23.80% | 23.80% | 23.80% | 23.80% | 23.80% | 23.80% | 23.80% | 23.80% | 23.80% |
| Slovak Republic | 38.00% | 38.00% | 38.20% | 38.20% | 35.20% | 26.20% | 26.20% | 26.20% | 26.20% | 27.90% | 26.20% | 26.20% | 27.90% |
| Slovenia | 19.90% | 19.90% | 19.90% | 19.90% | 19.90% | 19.90% | 19.10% | 18.40% | 17.20% | 16.10% | 16.10% | 16.10% | 16.10% |
| Spain | 30.60% | 30.60% | 30.60% | 30.60% | 30.60% | 30.60% | 30.60% | 30.20% | 30.20% | 29.90% | 29.90% | 29.90% | 29.90% |
| Sweden | 32.90% | 32.80% | 32.80% | 32.80% | 32.70% | 32.50% | 32.30% | 32.40% | 32.40% | 31.40% | 31.40% | 31.40% | 31.40% |
| Switzerland | 6.60% | 6.60% | 6.60% | 6.30% | 6.10% | 6.10% | 6.10% | 6.10% | 6.10% | 6.30% | 6.10% | 6.30% | 6.30% |
| Turkey | 19.50% | 22.50% | 21.50% | 21.50% | 21.50% | 21.50% | 21.50% | 21.50% | 20.30% | 16.50% | 16.50% | 16.50% | 16.50% |
| United Kingdom | 10.10% | 9.80% | 9.80% | 10.70% | 10.70% | 10.70% | 10.70% | 10.80% | 10.70% | 10.90% | 10.70% | 11.00% | 10.90% |
| United States | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 7.80% | 9.80% | 9.70% | 9.60% | 9.70% | 9.70% |
| Source: OECD Tax Database | |||||||||||||