OECD Social Security Tax Rates, 1981-2010

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Table: OECD Social Security TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. Rates

Australia
Austria
Belgium
Canada
Chile
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Israel
Italy
Japan
Korea
Luxembourg
Mexico
Netherlands
New Zealand
Norway
Poland
Portugal
Slovak Republic
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
United States
1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
– – – – – – – – – – – – – – – – – – – – – – – – – – – – – –
n.a. n.a. n.a. n.a. n.a. n.a. n.a. 12.9% 16.9% 16.6% 16.5% 17.1% 17.3% 18.1% 18.1% 18.1% 18.1% 18.1% 18.1% 18.1% 18.1% 18.1% 18.1% 18.0% 18.1% 18.1% 18.1% 18.1% 18.1% 18.1%
10.3% 10.6% 11.1% 12.1% 12.1% 12.1% 12.1% 12.8% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1% 13.1%
3.6% 3.5% 4.1% 4.1% 4.1% 4.2% 4.3% 4.4% 4.1% 4.5% 4.8% 5.4% 5.5% 5.7% 5.7% 5.8% 5.9% 5.9% 6.1% 6.3% 6.6% 6.9% 7.1% 6.9% 6.9% 6.8% 6.8% 6.7% 6.7% 6.7%
0.0% n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0%
– – – – – – – – – – – – 13.5% 13.3% 13.3% 12.5% 12.5% 12.5% 12.5% n.a. n.a. n.a. n.a. n.a. 12.5% 12.5% 12.5% 12.5% 6.5% 6.5%
4.2% 4.5% 4.5% 5.4% 5.5% 5.5% n.a. n.a. 0.0% 0.0% 0.0% 0.0% 0.0% 5.0% 6.0% 7.0% 8.0% 8.0% 9.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0%
0.0% n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. – – 0.1% 0.1% 0.1% 0.1% 0.6% 0.6% 0.6% 1.8% 2.8%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 1.5% 1.5% 1.5% 1.5% 1.5% 5.1% 5.7% 5.6% 5.1% 5.2% 5.8%
12.2% 13.0% 13.7% 15.0% 15.2% 15.7% 16.5% 17.0% 18.0% 18.0% 18.4% 19.0% 20.0% 20.9% 20.9% 21.6% 21.4% 20.8% 21.0% 13.4% 13.5% 13.3% 13.6% 13.6% 13.7% 13.7% 13.7% 13.7% 13.7% 13.7%
16.7% 17.0% 17.3% 17.3% 17.5% 17.7% 17.8% 18.0% 18.0% 17.8% 18.2% 18.4% 18.7% 19.5% 19.7% 20.3% 20.9% 21.1% 20.8% 20.5% 20.6% 20.7% 21.0% 20.9% 21.6% 21.5% 20.9% 20.4% 20.4% 20.2%
10.3% 10.3% 13.3% 13.3% 13.3% 13.3% 13.3% 13.3% 13.3% 13.8% 14.3% 14.3% 15.8% 15.9% 15.9% 15.9% 15.9% 15.9% 15.9% 15.9% 15.9% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0% 16.0%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 7.0% 8.0% 8.0% 8.0% 8.0% 8.5% 8.5% 8.5% 8.5% 8.5% 9.5% 9.5% 9.5%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0%
4.8% 7.5% 8.5% 8.5% 8.5% 7.5% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 8.8% 6.8% 6.8% 6.8% 5.8% 5.8% 6.5% 4.5% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 4.2% 5.0%
0.0% n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 9.7% 9.7% 9.7% 10.4% 10.4% 10.4% 12.0% 12.0% 12.0% 12.0% 12.0%
7.8% 8.7% 8.7% 8.7% 8.7% 8.9% 8.9% 8.6% 8.5% 8.5% 9.1% 9.7% 11.0% 11.0% 11.0% 11.2% 11.2% 10.2% 10.2% 10.2% 10.2% 10.2% 10.2% 10.2% 10.2% 10.2% 10.5% 10.5% 10.5% 10.5%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 13.3% 13.3% 13.6% 11.6% 11.6% 11.8% 12.2% 12.1% 12.2% 12.2% 13.0%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 6.7% 6.7% 6.7% 6.9% 7.1% 7.1% 7.2% 7.3% 7.6% 7.6% 7.8%
10.2% 10.2% 10.3% 10.3% 10.3% 10.5% 10.7% 10.9% 11.1% 11.3% 11.3% 11.4% 11.4% 11.4% 11.4% 11.4% 11.4% 11.6% 11.4% 10.7% 10.7% 10.7% 10.7% 10.7% 10.8% 10.8% 10.8% 10.8% 11.0% 11.0%
3.8% 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% 3.8% 4.5% 4.5% 4.8% 4.8% 4.9% 3.1% 3.1% 3.1% 3.3% 3.3% 3.1% 2.9% 2.8% 2.6% 2.5% 2.3% 2.1% 2.0% 1.8% 1.7% 1.7% 1.7%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 29.4% 29.4% 29.4% 31.5% 32.6% 32.6% 31.7% 31.2% 31.2% 31.2% 31.2%
– – – – – – – – – – – – – – – – – – – – – – – – – – – – – –
9.7% 10.1% 10.3% 10.3% 10.7% 11.8% 11.4% 9.2% 7.9% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8% 7.8%
– – – – – – – – – – – – – – – – – – 26.2% 12.6% 12.6% 12.6% 12.6% 12.6% 12.6% 12.6% 11.1% 7.6% 7.6% 7.6%
10.5% 10.5% 11.5% 11.5% 11.5% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0%
– – – – – – – – – – – – 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 12.0% 7.3% 11.8% 11.8% 11.8% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0% 8.0%
0.0% n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 22.1% 22.1% 22.1% 22.1% 22.1% 22.1% 22.1% 22.1% 22.1% 22.1% 22.1%
5.7% 5.6% 5.9% 6.0% 6.3% 5.9% 6.0% 6.0% 6.0% 6.0% 6.0% 6.0% 6.1% 6.6% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4% 6.4%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 1.0% 2.0% 4.0% 5.0% 6.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0% 7.0%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 6.6% 6.6% 6.6% 6.3% 6.1% 6.1% 6.1% 6.1% 6.1% 6.1% 6.1%
n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. n.a. 14.0% 16.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0% 15.0%
7.8% 8.8% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 9.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 10.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0% 11.0%
6.7% 6.7% 6.7% 6.7% 7.1% 7.2% 7.2% 7.5% 7.5% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7% 7.7%
1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010

Source: OECD Tax Database
PART III. Social Security Contribution Tables: Table III.1. Employee social security contribution rates: Marginal Rates (Column 2)
http://www.oecd.org/document/60/0,3746,en_2649_34533_1942460_1_1_1_1,00.html#ssc
n.a. – Data not available.
See OECD documentation for more details and country-specific footnotes

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