July 3, 2012

OECD Social Security Tax Rates, 1981-2010

Related OECD Data:
Corporate Income Tax Rates
Dividend Tax Rates
Personal Income Tax Rates
Social Security Tax Rates

To download this data in Excel format, click here.

Table: OECD Social Security Tax 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

Topics

Tags

Related Research

Testimony: The Fiscal State of the Union

Deteriorating Federal Budget to Run $1.4 Trillion Deficit in 2023, CBO Projects

Summary of the Latest Federal Income Tax Data, 2023 Update

Federal Fiscal System Is Very Progressive, Latest CBO Report Shows

Tax Treatment of Social Security Benefits Remains a Confusing Matter for Taxpayers

Focusing on Wealth Inequality Is Counterproductive