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PART III. Social Security Contribution Tables (2009)

Base

base %Country

- - - - - - - - -

14*MGE 0 0 5,008 - TY 100 VC

14*MGE 15.06 5,008 15,792 - TY 100 VC

14*MGE 16.06 15,792 17,220 - TY 100 VC

14*MGE 17.06 17,220 19,376 - TY 100 VC

14*MGE 18.06 19,376 56,280 10,163 - TY 100 VC

Belgium MGE 13.07 - - - - TY 100 RE/EX

AGE 1.73 0 3,500

6.68 3,500 42,300

4.95 41,100 46,300 2,910 - - - TC

MGE 7.00 0 15,078,874 1055521.18 - - VC

Czech Republic MGE 4.50 94220 423990 - - - -

MGE 6.50 94220 612430 - - - -

Denmark AGE 8.00 - - - 8,556 TY 100 -

1,080.0 TY 100 -

TYs 1.28 - - - - - - -AGE 5.20 - - - - TY 100 -

AGE 21.46 0 34,308 86.9

19.91 34,308 102,924 85.9

11.01 102,924 137,232 74.5

8.61 137,232 - - TY 67.3 -

AGE 20.71 0 44,100

11.35 44,100 64,800 11,484 - EMPR 100 -

MGE 16.00 - 5,543.4 887 - TY 100 -

Hungary AGE 9.50 0 7,446,000 707,370 - - - -

AGE 7.50 - - - - - - -

TY - 1,361,468 - - 7,534 - - -

Table III.1. Employee social security contribution rates 1

Lump-sum

charge 5

Deductibility 6

Tax

base

Marginal

rate2Lower

threshold 3Upper

threshold 3Maximum

contribution 4Special

features 7

Australia

Austriaa

Canadab

Chileo

Finlandn

Francek

Germanyc

Greeced

Icelandm

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AGE 8.00 TY 100 VC

Ireland AGE 4.00 18,304 26,000

6.00 26,000 52,000

2.00 50,700 100,100

2.50 100,100 - - - - - -

Italy AGE 9.49 0 42,069

10.49 42,069 91,507 9,178 - TY 100 -Japan MGE 12.175 0 620,000 75,485 - TY 100 -

MGE 4.50 620,000 1,210,000 26,550 - TY 100 -

MGE 0.40 1,210,000 - - - TY 100 -

Korea MGE 4.50 0 1,944,000 87,480 TY 100

MGE 3.11 0 - - - - -

Luxembourg AGE 10.95 0 100,555.4 11,010.82 TY 100 -

AGE 1.40 5,027.77 - - - - - -

MGE 1.25 0 4,854 506 - - - -MGE 1.25+0.4 4,854 40,447 142 - - - -

MGE - 40,447 - - 648 - - -

Netherlands AGE 0.00 16,443 47,802 0 - TY 100 -

AGE 6.90 0 32,369 2,233 1,064 (A) - - -

TY 31.15 0 32,127 10,008 - - - -

New Zealand - - - - - - - - -

Norway AGE 7.80 - - - - - -

AGE 13.71 0 95790 TY 100 -

2.45 95790 - TY 100 -AGE 9 TY 100 -

Portugal MGE 11.00 - - - - TY 100 -

MGE 8.00 [295.50] 2,784 223 - TY 100 -

MGE 1.40 [295.50] 1,044 15 - TY 100 -

MGE 4.00 [295.50] 2,006 80 - TY 100 -

AGE 6.35 [8737.2] 37,994.4 2,413 - TY 100 -

AGE 7.00 [18104.4] 410,763 28,800 TC 100 -

Switzerland AGE 11.05 0 106,800 TY 100 -10.05 106,800 - TY 100 -

AGE 15.00 53,001.0 7,950 - TY 100 -

Mexicoe

Polandl

Slovak Republicf

Spaing

Swedenh

Turkey (YTL)i

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WGE 11.00 110 770 RE/VC

WGE 1.00 844 - - - - - RE/VC

United States AGE 6.20 0 106,800

1.45 106,800 - - - - - -

United Kingdomj

Key to abbreviations:n.a.: Data not provided

WGE: Weekly gross earningsMGE: Monthly gross earningsAGE: Annual gross earnings

TY: Taxable income measured for central government tax purposesTYs: Taxable income modified for sub-central government purposesT: (Annual) central government income tax payableTs: (Annual) sub-central income taxEMPR: employer social security contribution

RE: Rebate/ReductionEX: Extra contributionVC: Voluntary contribution possibleTC: Tax creditPTC(87.5): Partial tax credit (87.5%)

Explanatory notes:1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social securcontribution amounts are shown in national currencies. For the purpose of this table, a dash ( - ) means 'not applicable'. Further explanatory notes may be found i2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contrinote below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the margimonthly gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, wh

the corresponding tax base band (lower threshold up to upper threshold) on the same line.3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in thewithout brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in squarededucted from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a countryminimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, thimposed on the tax base in excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginallump-sum charge.4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rateprogressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding updoes not exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory not5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Wherearnings or income fall below a certain level, this amount is indicated in the 'lower threshold' column, with the relevant measure noted in parentheses.

6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they arebase is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is deterdiffer from the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this bcontributions are deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines,

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patronale de 0,82% en 2008) pour lassurance maladie-maternit. A partir de 2009, la lgislation sur le statut unique introduit le statut de salari , regroupant dcharge de lassurance maladie-maternit (en 2009 : part patronale de 0,25%). Suite lintroduction du statut unique, la part assur pour indemnit pcuniaires de

would not be relevant).7. Special features may be elaborated in the Explanatory Annex or as country-specific comments in the table above.

Country-specific footnotes:(a) The lower threhold is equal to EUR 357.74*14.(b) See the Explanatory Annex for a more detailed description of the Canadian system.(c) As of 1 January 2005, the lower ceiling rate increased by 0.25 percentage points (to 21,65%) for childless employees.(d) The threshold shown applies to employees insured after 1 January 1993. A lower treshold of EUR 2,315 per month applies to employees insured before this dat(e) The 0.40% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.(f) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value (minimum wage), then the SSC rate applies to this value.(g) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.(h) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.(i) Turkey changed the national currency unit as YTL as of 1 January 2005, where 1 YTL equals 1 million TL.(j) The rates and thresholds shown are those in effect as of 5 April.(k) These rates apply for non managers. They include the prlvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deducti(partly) are not.(l) The additional 9 per cent is levied on gross wages minus the social security contributions that already have been paid.(m) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable grosper cent of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a p

case of Iceland.(n) In Finland, the pension insurance contribution amounts to 5.4 per cent of gross sarary for employees aged 53 or older (compared to 4.3 per cent for youngercent of gross salary instead of 5.2 per cent.(o) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that are classified as taxavailable till early 2011.

Note on aggregation:In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements arexample, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another element impoand a 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 110.55% rate applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.

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ity provisions vary by locality). Threshold and maximumthe Explanatory Annex.ution pools (e.g., for unemployment, health etc) -- see theal rate applies to the tax base identified in column 1 (e.g.,re a graduated system applies, the marginal rates apply to

irst (tax base) column. Where a lower threshold is shownbrackets [], the threshold is not a contribution-free amount-specific footnote, the amount shown in this column is in ae contributions are 'capped' at this threshold (they are notrate is shown, in which case the thresholds applies to the

ultiplied by the upper threshhold base amount. Where aper threshhold. Lastly note that where an upper thresholdes may be provided in the Explanatory Annex.a taxpayer is exempt from the lump-sum charge if his/her

deductible against central government taxable income, themined as a percentage of taxable income (TYs) which mayase, then TYs and the deductible portion are shown. Ifalong with the deductible portions. (Note that if sub-central

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sormais les salaris ouvriers et les salaris employs , et aligne les conditions au niveau du remboursement des indemnits pcuniaires en cas dincapaaladie passe de 0,1 0,25% pour les salaris dancien statut employ et de 2,35% 0,25% pour les salaris dancien statut ouvrier . En mme temps,

,

e. See the Explanatory Annex for more details.

le against personal taxable income, but CRDS and CSG

s earnings. In addition, optional pension savings of up to 4ublicly-managed fund), they are included in the table in the

workers). Workers aged 53 or older therefore pay 6.3 per

es ( see Explanatory Annex ). Figures for 2010 will not be

e aggregated for the purpose of reporting in this table. Forses a 1.5% rate on gross earnings between 0 and 97,200,1.55% rate applicable to earnings between 0 and 92,000;

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cit de travail. Les obligations patronales couvrent dsormais les 13 premires semaines dincapacit de travail pour tous les salaris, et les employeurs sont rela charge financire des patrons due la continuation de rmunration (non incluse dans la srie statistique) passe de 1,26% en 2008 0,45% en 2009 (estim

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mbourss 80% par une mutuelle des employeurs (taux de cotisation en 2009 : 1,79% (estimation)). A partir de la 14me semaine, les indemnits sont ations).

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Base

base %Country

- - - - - - - - -

14*MGE 18.06 [4,886] 55,020 9,935 - TY 100 VC


AGE 1.73 0 3,500

6.68 3,500 41,1004.95 41,100 44,900 2,760 - - - TC

MGE 7.00 0 15,445,850 1081209.53 - - VC

Czech Republic MGE 12.50 86239 1077987.5 - - - -

Denmark AGE 8.00 - - - 8,292 TY 100 -

975.6 TY 100 -

Finland TYs 1.24 - - - - - - -

AGE 5.11 - - - - TY 100 -

AGE 21.46 0 33,276 86.919.91 33,276 99,828 85.9

11.01 99,828 133,104 74.5

8.61 133,104 - - TY 67.3 -

AGE 20.41 0 43,200

11.60 43,200 63,000 11,115 - EMPR 100 -

MGE 16.00 - 5,465.2 874 - TY 100 -

Hungary AGE 9.50 0 7,137,000 678,015 - - - -


Lump-sum

charge 5

Deductibility 6

Taxbase

Marginalrate2

Lowerthreshold 3

Upperthreshold 3

Maximumcontribution 4

Specialfeatures 7

Australia

Austriaa

Canadab

Chilen

Francek

Germanyc

Greeced

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AGE 7.50 - - - - - - -

TY - 1,143,362 - - 7,103 - - -

AGE 8.00 TY 100 VC

Ireland AGE 4.00 18,304 26,000

6.00 26,000 50,700

2.00 50,700 100,100

2.50 100,100 - - - - - -

Italy AGE 9.49 0 40,765

10.49 40,765 88,669 8,894 - TY 100 -

Japan MGE 12.198 0 620,000 75,628 - TY 100 -

MGE 4.70 620,000 1,210,000 27,730 - TY 100 -

MGE 0.60 1,210,000 - - - TY 100 -

Korea MGE 4.50 0 1,944,000 87,480 TY 100

MGE 2.96 0 - - - - -

Luxembourg AGE 11.52 0 94,216.80 10,853.78 - TY 100 -

AGE 1.40 4,808.97 - - - - - -

MGE 1.25 0 4,799 500 - - - -

MGE 1.25+0.4 4,799 39,990 141 - - - -

MGE - 39,990 - - 641 - - -

Netherlands AGE 3.50 15,921 46,205 1,060 - TY 100 -

AGE 7.20 0 31,231 2,249 1,047 (A) - - -

TY 31.15 0 31,589 9,840 - - - -New Zealand - - - - - - - - -

Norway AGE 7.80 - - - - - -

AGE 13.71 0 85290 TY 100 -

2.45 85290 - TY 100 -

AGE 9 TY 100 -

Portugal MGE 11.00 - - - - TY 100 -

MGE 8.00 [8100] 77,814 6,225 - TY 100 -

Icelandm

Mexicoe

Polandl

Slovak Republicf

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MGE 1.40 [8100] 29,180 409 - TY 100 -

MGE 4.00 [8100] 56,283 2,251 - TY 100 -

AGE 6.35 [8398.8] 36,889.2 2,342 - TY 100 -

AGE 7.00 [17343] 387,360 27,100 TC 100 -

Switzerland AGE 11.05 0 106,800 TY 100 -

10.05 106,800 - TY 100 -

AGE 15.00 48,637.8 7,296 - TY 100 -

WGE 11.00 105 770 RE/VC

WGE 1.00 770 - - - - - RE/VC


1.45 102,000 - - - - - -

Spaing

Swedenh

Turkey (YTL)i

United Kingdomj





Explanatory notes:1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social securcontribution amounts are shown in national currencies. For the purpose of this table, a dash ( - ) means 'not applicable'. Further explanatory notes may be found i

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2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contrinote below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the margimonthly gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, whthe corresponding tax base band (lower threshold up to upper threshold) on the same line.3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in thewithout brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in squarededucted from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a countryminimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, thimposed on the tax base in excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginallump-sum charge.4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rateprogressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding updoes not exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory not5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Wherearnings or income fall below a certain level, this amount is indicated in the 'lower threshold' column, with the relevant measure noted in parentheses.6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they arebase is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is deter

differ from the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this bcontributions are deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines,income tax is determined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectlywould not be relevant).7. Special features may be elaborated in the Explanatory Annex or as country-specific comments in the table above.

Country-specific footnotes:(a) The lower threhold is equal to EUR 349.01*14.(b) See the Explanatory Annex for a more detailed description of the Canadian system.(c) As of 1 January 2005, the lower ceiling rate increased by 0.25 percentage points (to 21,65%) for childless employees.(d) The threshold shown applies to employees insured after 1 January 1993. A lower treshold of EUR 2,315 per month applies to employees insured before this dat(e) The 0.40% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.

(f) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value (minimum wage), then the SSC rate applies to this value.(g) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.(h) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.(i) Turkey changed the national currency unit as YTL as of 1 January 2005, where 1 YTL equals 1 million TL.(j) The rates and thresholds shown are those in effect as of 5 April.(k) These rates apply for non managers. They include the prlvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deducti(partly) are not.(l) The additional 9 per cent is levied on gross wages minus the social security contributions that already have been paid.(m) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross ecent of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publiclof Iceland.

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(n) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that

Note on aggregation:In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements ar

example, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another element impoand a 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows: 110.55% rate applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.

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ity provisions vary by locality). Threshold and maximumthe Explanatory Annex.

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ution pools (e.g., for unemployment, health etc) -- see theal rate applies to the tax base identified in column 1 (e.g.,re a graduated system applies, the marginal rates apply to

irst (tax base) column. Where a lower threshold is shownbrackets [], the threshold is not a contribution-free amount-specific footnote, the amount shown in this column is in ae contributions are 'capped' at this threshold (they are notrate is shown, in which case the thresholds applies to the


deductible against central government taxable income, themined as a percentage of taxable income (TYs) which may

ase, then TYs and the deductible portion are shown. Ifalong with the deductible portions. (Note that if sub-centraleductible through this channel), this additional information



rnings. In addition, optional pension savings of up to 4 pery-managed fund), they are included in the table in the case

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re classified as taxes ( see Explanatory Annex ).

e aggregated for the purpose of reporting in this table. For

ses a 1.5% rate on gross earnings between 0 and 97,200,1.55% rate applicable to earnings between 0 and 92,000;

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Base

base %Country

- - - - - - - - -

14*MGE 18.06 [4,776] 53,760 9,708 - TY 100 VC


AGE 1.80 0 3,500

6.75 3,500 40,0004.95 40,000 43,700 2,710 - - - TC

MGE 7.00 0 14,128,315 988982.06 - - VC

Czech Republic MGE 12.50 - - - - TY 100 -

Denmark AGE 8.00 - - - 8,052 TY 100 -

975.6 TY 100 -

Finland TYs 1.28 - - - - - - -

AGE 5.63 - - - - TY 100 -

AGE 21.56 0 32,184 86.9

19.91 32,184 96,552 85.9

11.01 96,552 128,736 74.5

8.61 128,736 - - TY 67.4 -

AGE 20.60 0 42,750

12.20 42,750 63,000 11,277 - EMPR 100 -

MGE 16.00 - 5,279.6 845 - TY 100 -

Hungary AGE 8.50 0 6,748,847 573,652 - - - -


Lump-sum

charge 5

Deductibility 6

Taxbase

Marginalrate2

Lowerthreshold 3

Upperthreshold 3


Specialfeatures 7

Australia

Austriaa

Canadab

Chilen

Francek

Germanyc

Greeced

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AGE 8.50 - - - - - - -

TY - 1,080,067 - - 6,314 - - -

AGE 8.00 TY 100 VC

Ireland AGE 4.00 17,628 24,960

6.00 24,960 48,8002.00 48,800 100,100

2.50 100,100 - - - - - -

Italy AGE 9.49 0 40,083

10.49 40,083 87,187 8,745 - TY 100 -

Japan MGE 12.021 0 620,000 74,530 - TY 100 -

MGE 4.70 620,000 1,210,000 27,730 - TY 100 -

MGE 0.60 1,210,000 - - - TY 100 -

Korea MGE 4.50 0 1,944,000 87,480 TY 100

MGE 2.84 0 - - - - -


AGE 1.40 4,710.84 - - - - - -

MGE 1.25 0 4,615 471 - - - -

MGE 1.25 + 0.56 4,615 38,454 190 - - - -

MGE - 38,454 - - 661 - - -


AGE 6.50 0 30,623 1,990 1,012 (A) - - -

TY 31.15 0 31,122 9,695 - - - -

New Zealand - - - - - - - - -

Norway AGE 7.80 - - - - - -

AGE 17.21 0 78480 TY 100 -

2.45 78480 - TY 100 -

AGE 9 TY 100 -

Portugal MGE 11.00 - - - - TY 100 -

MGE 8.00 [7600] 54,053 4,324 - TY 100 -

Icelandm

Mexicoe

Polandl

Slovak Republicf

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MGE 1.40 [7600] 27,026 378 - TY 100 -

MGE 4.00 [7600] 51,822 2,073 - TY 100 -

AGE 6.35 [7988.4] 35,953.2 2,283 - TY 100 -

AGE 7.00 [17046.9] 371,200 25,900 TC 100 -


10.05 106,800 - TY 100 -

AGE 15.00 44,753.4 6,713 - TY 100 -

WGE 11.00 100 670 RE/VC

WGE 1.00 670 - - - - - RE/VC


1.45 97,500 - - - - - -

Spaing

Swedenh

Turkey (YTL)i

United Kingdomj





Explanatory notes:1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social securcontribution amounts are shown in national currencies. For the purpose of this table, a dash ( - ) means 'not applicable'. Further explanatory notes may be found i

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2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contrinote below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the margimonthly gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, whthe corresponding tax base band (lower threshold up to upper threshold) on the same line.3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in thewithout brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in square

deducted from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a countryminimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, thimposed on the tax base in excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginallump-sum charge.4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rateprogressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding updoes not exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory not5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Wherearnings or income fall below a certain level, this amount is indicated in the 'lower threshold' column, with the relevant measure noted in parentheses.6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they arebase is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is deterdiffer from the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this bcontributions are deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines,income tax is determined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectlywould not be relevant).7. Special features may be elaborated in the Explanatory Annex or as country-specific comments in the table above.

Country-specific footnotes:(a) The lower threhold is equal to EUR 341.16*14.(b) See the Explanatory Annex for a more detailed description of the Canadian system.(c) As of 1 January 2005, the lower ceiling rate increased by 0.25 percentage points (to 21,65%) for childless employees.(d) The threshold shown applies to employees insured after 1 January 1993. A lower treshold of EUR 2,315 per month applies to employees insured before this dat(e) The 0.56% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.

(f) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value (minimum wage), then the SSC rate applies to this value.(g) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.(h) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.(i) Turkey changed the national currency unit as YTL as of 1 January 2005, where 1 YTL equals 1 million TL.(j) The rates and thresholds shown are those in effect as of 5 April.(k) These rates apply for non managers. They include the prlvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deducti(partly) are not.(l) The additional 9 per cent is levied on gross wages minus the social security contributions that already have been paid.(m) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross ecent of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publiclof Iceland.

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(n) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that


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ity provisions vary by locality). Threshold and maximumthe Explanatory Annex.

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ution pools (e.g., for unemployment, health etc) -- see theal rate applies to the tax base identified in column 1 (e.g.,re a graduated system applies, the marginal rates apply to

irst (tax base) column. Where a lower threshold is shownbrackets [], the threshold is not a contribution-free amount

-specific footnote, the amount shown in this column is in ae contributions are 'capped' at this threshold (they are notrate is shown, in which case the thresholds applies to the


deductible against central government taxable income, themined as a percentage of taxable income (TYs) which mayase, then TYs and the deductible portion are shown. If

along with the deductible portions. (Note that if sub-centraleductible through this channel), this additional information




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Base

base %Country

- - - - - - - - -

14*MGE 18.06 [4,664] 52,500 9,480 - TY 100 VC


AGE 1.87 0 3,500

6.82 3,500 39,0004.95 39,000 42,100 2,640 - - - TC

MGE 7.00 0 13,202,194 924153.55 - - VC


Denmark AGE 8.00 - - - 7,872 TY 100 -

975.5 TY 100 -

Finland TYs 1.33 - - - - - - -

AGE 5.65 - - - - TY 100 -

AGE 21.46 0 31,068 86.9

19.91 31,068 93,204 85.9

11.01 93,204 124,272 74.5

8.61 124,272 - - TY 67.4 -

AGE 21.40 0 42,750

13.00 42,750 63,000 11,781 - EMPR 100 -

MGE 16.00 - 5,077 812 - TY 100 -

Hungary AGE 8.50 0 6,325,447 537,663 - - - -


Lump-sum

charge 5

Deductibility6

Taxbase

Marginalrate2

Lowerthreshold 3

Upperthreshold 3


Specialfeatures 7

Australia

Austriaa

Canadab

Chilen

Francek

Germanyc

Greeced

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AGE 5.83 - - - - - - -

TY - 900,732 - - 6,075 - - -

AGE 8.00 TY 100 VC

Ireland AGE 4.00 14,924 22,880

6.00 22,880 46,6002.00 46,600 - - - - - -

Italy AGE 9.19 0 39,297

10.19 39,297 85,478 8,317 - TY 100 -

Japan MGE 12.221 0 620,000 75,770 - TY 100 -

MGE 4.90 620,000 980,000 17,640 - TY 100 -

MGE 0.80 980,000 - - - TY 100 -

Korea MGE 4.50 0 1,944,000 87,480 TY 100

MGE 2.69 0 - - - - -


AGE 1.00 4,519.65 - - - - - -

MGE 1.25 0 4,441 444 - - - -

MGE 1.25 + 0.72 4,441 37,009 234 - - - -

MGE - 37,009 - - 679 - - -


AGE 6.50 0 30,015 1,951 939 (A) - - -

TY 31.70 0 30,631 9,710 - - - -

- - - - - - - - -

Norway AGE 7.80 - - - - - -

AGE 18.71 0 73560 TY 100 -

2.45 73560 - TY 100 -

AGE 8.75 TY 100 -

Portugal MGE 11.00 - - - - TY 100 -

MGE 8.00 [6900] 49,649 3,972 - TY 100 -

MGE 1.40 [6900] 24,824 348 - TY 100 -

Icelandm

Mexicoe

New Zealand

Polandl

Slovak Republicf

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MGE 4.00 [6900] 47,475 1,899 - TY 100 -

AGE 6.35 [7574.4] 34,772.4 2,208 - TY 100 -

AGE 7.00 [16,793.1] 359,100 25,100 TC 100 -


10.05 106,800 - TY 100 -

AGE 15.00 41,418 6,213 - TY 100 -

WGE 11.00 97 645 RE/VC

WGE 1.00 645 - - - - - RE/VC


1.45 94,200 - - - - - -

Spaing

Swedenh

Turkey (YTL)i

United Kingdomj





Explanatory notes:1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social securcontribution amounts are shown in national currencies. For the purpose of this table, a dash ( - ) means 'not applicable'. Further explanatory notes may be found i2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contri

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no e e ow on aggrega on. n suc cases, e aggrega e ra es can e oun y en er ng e app ca e xce ce . ere a a ra e sys em app es, e margmonthly gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, whthe corresponding tax base band (lower threshold up to upper threshold) on the same line.3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in thewithout brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in squarededucted from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a country

minimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, thimposed on the tax base in excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginallump-sum charge.4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rateprogressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding updoes not exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory not5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Wherearnings or income fall below a certain level, this amount is indicated in the 'lower threshold' column, with the relevant measure noted in parentheses.6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they arebase is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is deterdiffer from the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this bcontributions are deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines,

income tax is determined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectlywould not be relevant).7. Special features may be elaborated in the Explanatory Annex or as country-specific comments in the table above.

Country-specific footnotes:(a) The lower threhold is equal to 333,16*14.(b) See the Explanatory Annex for a more detailed description of the Canadian system.(c) As of 1 January 2005, the lower ceiling rate increased by 0.25 percentage points (to 21,65%) for childless employees.(d) The threshold shown applies to employees insured after 1 January 1993. A lower treshold of EUR 2,226 per month applies to employees insured before this dat(e) The 0.72% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.(f) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value (minimum wage), then the SSC rate applies to this value.(g) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.

(h) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.(i) Turkey changed the national currency unit as YTL as of 1 January 2005, where 1 YTL equals 1 million TL.(j) The rates and thresholds shown are those in effect as of 5 April.(k) These rates apply for non managers. They include the prlvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deducti(partly) are not.(l) The additional 8.75 per cent is levied on gross wages minus the social security contributions that already have been paid.(m) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable gross ecent of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a publiclof Iceland.(n) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that

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ity provisions vary by locality). Threshold and maximumthe Explanatory Annex.ution pools (e.g., for unemployment, health etc) -- see the

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a ra e app es o e ax ase en e n co umn e.g.,re a graduated system applies, the marginal rates apply to

irst (tax base) column. Where a lower threshold is shownbrackets [], the threshold is not a contribution-free amount-specific footnote, the amount shown in this column is in a

e contributions are 'capped' at this threshold (they are notrate is shown, in which case the thresholds applies to the


deductible against central government taxable income, themined as a percentage of taxable income (TYs) which mayase, then TYs and the deductible portion are shown. Ifalong with the deductible portions. (Note that if sub-central

eductible through this channel), this additional information





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Base

base %Country

- - - - - - - - -

14*MGE 18.06 [4,528] 50,820 9,177 - TY 100 VC


AGE 1.95 0 3,500

6.90 3,500 39,000

4.95 39,000 41,100 2,622 - - - TC

MGE 7.00 0 12,941,863 905930.42 - - VC


Denmark AGE 8.00 - - - 7,728 TY 100 -

894.5 TY 100 -

Finland TYs 1.50 - - - - - - -

AGE 5.10 - - - - TY 100 -

AGE 21.36 0 30,192 86.8

19.91 30,192 90,576 85.911.01 90,576 120,768 74.5

8.61 120,768 - - TY 67.4 -

AGE 20.85 0 42,300

13.00 42,300 62,400 11,433 - EMPR 100 -

MGE 16.00 - 4,881 781 - TY 100 -

Hungary AGE 8.50 0 6,000,600 510,051 - - - -


Lump-sum

charge 5

Deductibility 6

Taxbase

Marginalrate2

Lowerthreshold 3

Upperthreshold 3


Specialfeatures 7

Australia

Austriaa

Canadab

Chilen

Francel

Germanyc

Greeced

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AGE 7.00 [16,666] 348,998 24,400 TY/TYs 12.5 PTC(87.5)

Switzerland AGE 11.20 0 106,800

11.70 106,800 267,000

10.05 267,000 - - - TY 100 -

AGE 15.00 5,864 38,119 5,718 - TY 100 -

WGE 11.00 94 630 RE/VC

WGE 1.00 630 - - - - - RE/VC


1.45 90,000 - - - - - -

Swedenh

Turkey (YTL)i

United Kingdomj




RE: Rebate/ReductionEX: Extra contribution

VC: Voluntary contribution possibleTC: Tax creditPTC(87.5): Partial tax credit (87.5%)

Explanatory notes:1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social secucontribution amounts are shown in national currencies. For the purpose of this table, a dash ( - ) means 'not applicable'. Further explanatory notes may be found2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social security contrinote below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, the margimonthly gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly, w

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.3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicated in thewithout brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown in squarededucted from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a counta minimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, timposed on the tax base in excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginallump-sum charge.

4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribution rateprogressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponding udoes not exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory n5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amount. Wherearnings or income fall below a certain level, this amount is indicated in the 'lower threshold' column, with the relevant measure noted in parentheses.6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where they arebase is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax is dmay differ from the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from thiscontributions are deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines,income tax is determined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectlywould not be relevant).7. Special features may be elaborated in the Explanatory Annex or as country-specific comments in the table above.

Country-specific footnotes:(a) The lower threhold equals to 323,46*14. See also comment on special feature.(b) See the Explanatory Annex for a more detailed description of the Canadian system.(c) As of 1 January 2005, the rates are increased by 0.25 percentage points (to 21,1% and 13,25%) for employee who are older than 23 years and has no childre(d) The threshold shown applies to employees insured after 1 January 1993. A lower treshold of EUR 2,140.50 applies to employees insured before this date. See(e) The 0.88% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.(f) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value. The thresholthe Explanatory Annex for more details.(g) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.(h) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.

(i) Turkey changed the national currency unit as YTL as of 1 January 2005, where 1 YTL equals 1 million TL.(j) The rates and thresholds shown are those in effect as of 5 April.(k) The additional 8.5 per cent is levied on gross wages minus the social security contributions that already have been paid.(l) These rates apply for non managers. They include the prlvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deducti(partly) are not.(m) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxable grosper cent of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to a pcase of Iceland.(n) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority groups that

o e on aggrega on:

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o e on aggrega on:In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the elements aexample, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another element impand a 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as follows:10.55% rate applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.

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rity provisions vary by locality). Threshold and maximumin the Explanatory Annex.bution pools (e.g., for unemployment, health etc) -- see thenal rate applies to the tax base identified in column 1 (e.g.,here a graduated system applies, the marginal rates apply

fi t (t b ) l Wh l th h ld i h

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first (tax base) column. Where a lower threshold is shownbrackets [], the threshold is not a contribution-free amountry-specific footnote, the amount shown in this column is ine contributions are 'capped' at this threshold (they are not

l rate is shown, in which case the thresholds applies to the

ultiplied by the upper threshhold base amount. Where aper threshhold. Lastly note that where an upper thresholdotes may be provided in the Explanatory Annex.e a taxpayer is exempt from the lump-sum charge if his/her

deductible against central government taxable income, theetermined as a percentage of taxable income (TYs) whichbase, then TYs and the deductible portion are shown. Ifalong with the deductible portions. (Note that i f sub-central

deductible through this channel), this additional information

.the Explanatory Annex for more details.

s in this table are those valid for the first half of 2005, see

ble against personal taxable income, but CRDS and CSG

s earnings. In addition, optional pension savings of up to 4ublicly-managed fund), they are included in the table in the

are classified as taxes ( see Explanatory Annex ).

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re aggregated for the purpose of reporting in this table. Forses a 1.5% rate on gross earnings between 0 and 97,200,

11.55% rate applicable to earnings between 0 and 92,000;


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y ( )

Base

base %Country

- - - - - - - - -

14*MGE 18.01 [4,427] 48,300 8,697 - TY 100 VC


AGE 1.98 0 3,500

6.93 3,500 39,000

4.95 39,000 40,500 2,604 - - - TC

MGE 7.00 0 12,468,276 872779.32 - - VC

Denmark AGE 8.00 - - 7,560 TY 100 -

894 TY 100 -

Finland TYs 1.50 - - - - - - -

AGE 4.85 - - - - TY 100 -

AGE 21.20 0 29,712 87.0

18.75 29,712 89,136 85.3

10.85 89,136 118,848 74.6

8.45 118,848 - - TY 67.3 -

Germany AGE 20.85 0 41,850

13.00 41,850 61,800 11,319 - EMPR 100 -

MGE 16.00 - 4,694 751 - TY 100 -

Hungary AGE 8.50 0 5,307,000 451,095 - - - -

AGE 5.00 - - - - - - -


Lump-sumcharge 5

Deductibility 6

Taxbase

Marginalrate2

Lowerthreshold 3

Upperthreshold 3


Specialfeatures 7

Australia

Austriaa

Canadab

Chilel

Francej

Greecec

TY - 855,288 - - 5,576 - - -Icelandk

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AGE 8.00 TY 100 VC

Ireland AGE 4.00 14,924 18,512

6.00 18,512 42,160

2.00 42,160 - - - - - -

Italy AGE 9.19 0 37,88310.19 37,883 82,401 8,018 - TY 100 -

Japan MGE 6.79 0 620,000 42,098 - TY 100 -

MGE 4.10 0 980,000 40,180 - TY 100 -

MGE 0.70 0 - - - TY 100 -

Korea AGE 7.055 - - - - TY 100 -


AGE 1.00 4,235.16 - - - - - -

MGE 1.25 0 4,128 396 - - - -

MGE 1.25 + 1.04 4,128 34,401 315 - - - -

MGE - 34,401 - - 710 - - -


AGE 1.25 0 29,493 369 308 (A) - - EX

TY 32.55 0 29,543 9,616 - - - -

- - - - - - - - -

Norway AGE 7.80 [23,000] - - - - - -

AGE 18.71 - - - - - - -

Portugal MGE 11.00 - - - - TY 100 -MGE 8.00 [6,185] 41,814 3,345 - TY 100 -

1.40 [6,185] 20,908 293 - TY 100 -

4.00 [3,000] 32,000 1,280 - TY 100 -

AGE 6.35 [6,872.4] 32,778 2,081 - TY 100 -

AGE 7.00 [16,624] 340,938 23,900 TY/TYs 25 PTC(75)


Mexicod

New Zealand

Polande

Slovak Republicf

Spaing

Swedenh

11.70 106,800 267,000

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10.05 267,000 - - - TY 100 -

Turkey (TL millions) AGE 15.00 5,963 33,811 5,072 - TY 100 -

WGE 11.00 91 610 RE/VC

WGE 1.00 610 - - - - - RE/VC


1.45 87,900 - - - - - -

United Kingdomi




RE: Rebate/ReductionEX: Extra contributionVC: Voluntary contribution possibleTC: Tax creditPTC(75): Partial tax credit (75%)

Explanatory notes:1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social secamounts are shown in national currencies. For the purpose of this table, a dash ( - ) means 'not applicable'. Further explanatory notes may be found in th2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social secnote below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies,monthly gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Sithe corresponding tax base band (lower threshold up to upper threshold) on the same line.3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicawithout brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown

deducted from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated iminim m ta base for contrib tions and not a lo er threshold Where an pper threshold al e is sho n on the same line as the top (or flat) marginal rat

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minimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal raton the tax base in excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginalcharge.4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribprogressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponnot exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amoearnings or income fall below a certain level, this amount is indicated in the 'lower threshold' column, with the relevant measure noted in parentheses.6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Wherbase is shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tdiffer from the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from thisare deductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, alodetermined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectly dedrelevant).7. Special features may be elaborated in the Explanatory Annex or as country-specific comments in the table above.

Country-specific footnotes:

(a) The lower threshold equals to 316,19*14. See also comment on special feature.(b) See the Explanatory Annex for a more detailed description of the Canadian system.(c) As of 1 February 2004 the threshold shown applies to employees insured after 1 January 1993. A lower treshold of EUR 2,058.25 applies for empdetails.(d) The 1.04% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.(e) Source: Taxing Wages.(f) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value.thresholds, see the Explanatory Annex for more details.(g) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.(h) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.(i) The rates and thresholds shown are those in effect as of 5 April.(j) These rates apply for non managers. They include the prlvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully de

are not.(k) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxabcent of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made toIceland.(l) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority grou

Note on aggregation:In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the eexample, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another eleme

. , , . ,rate applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.

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urity provisions vary by locality). Threshold and maximum contributione Explanatory Annex.urity contribution pools (e.g., for unemployment, health etc) -- see thethe marginal rate applies to the tax base identified in column 1 (e.g.,ilarly, where a graduated system applies, the marginal rates apply to

ted in the first (tax base) column. Where a lower threshold is shownin square brackets [], the threshold is not a contribution-free amount

n a country-specific footnote, the amount shown in this column is in a, the contributions are 'capped' at this threshold (they are not imposed

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l rate is shown, in which case the thresholds applies to the lump-sum

tion rate multiplied by the upper threshhold base amount. Where aing upper threshhold. Lastly note that where an upper threshold doesnotes may be provided in the Explanatory Annex.nt. Where a taxpayer is exempt from the lump-sum charge if his/her

they are deductible against central government taxable income, theax is determined as a percentage of taxable income (TYs) which maybase, then TYs and the deductible portion are shown. If contributionsng with the deductible portions. (Note that if sub-central income tax isuctible through this channel), this additional information would not be

loyees insured before this date. See the Explanatory Annex for more

he thresholds in this table are a weighted average of the applicable

ductible against personal taxable income, but CRDS and CSG (partly)

le gross earnings. In addition, optional pension savings of up to 4 pera publicly-managed fund), they are included in the table in the case of

s that are classified as taxes ( see Explanatory Annex ).

lements are aggregated for the purpose of reporting in this table. Fornt imposes a 1.5% rate on gross earnings between 0 and 97,200, and

. , .

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Base

base %Country

- - - - - - - - -

14*MGE 18.06 [4,331] 47,040 8,494 - TY 100 VC


AGE 2.10 0 3,500

7.05 3,500 39,000

4.95 39,000 39,900 2,621 - - - TCMGE 7.00 0 12,182,400 852768 - - VC

Denmark AGE 8.00 - - 7,344 TY 100 -

894 TY 100 -

Finland TYs 1.50 - - - - - - -

AGE 4.80 - - - - TY 100 -

AGE 21.20 0 29,184 87.0

17.75 29,184 87,552 84.5

10.85 87,552 116,736 74.6

8.45 116,736 - - - TY 67.3 -

Germany AGE 21.00 0 41,400

13.00 41,400 61,200 11,268 - EMPR 100 -

Greece MGE 16.00 - 1,960 314 - TY 100 -

Hungary AGE 8.50 0 3,905,500 331,968 - TC 25 -

AGE 4.00 - - - - - - -

TY - 835,019 - - 5,440 - - -


Lump-sum

charge 5

Deductibility 6

Taxbase

Marginalrate2

Lowerthreshold 3

Upperthreshold 3


Specialfeatures 7

Australia

Austriaa

Canadab

Chilek

Francei

Icelandj

AGE 8.00 TY 100 VC

Ireland AGE 4.00 14,924 18,512

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, ,

6.00 18,512 40,420

2.00 40,420 - - - - - -

Italy AGE 9.19 0 36,959

10.19 36,959 80,391 7,822 - TY 100 -

Japan MGE 6.79 0 620,000 42,098 - TY 100 -

MGE 4.10 0 980,000 40,180 - TY 100 -

MGE 0.70 0 - - - TY 100 -

Korea AGE 6.92 - - - - TY 100 -


AGE 1.00 4,149.00 - - - - - -

MGE 1.25 0 3,983 373 - - - -

MGE 1.25 + 1.20 3,983 33,192 351 - - - -

MGE - 33,192 - - 724 - - -


AGE 1.70 0 29,232 497 356 (A) - - EX

TY 31.45 0 28,850 9,073 - - - -

- - - - - - - - -

Norway AGE 7.80 [23,000] - - - - - -

AGE 18.71 - - - - - - -

Portugal MGE 11.00 - - - - TY 100 -

MGE 8.80 [4,000] 32,000 2,816 - TY 100 -4.00 [3,000] 32,000 1,280 - TY 100 -

AGE 6.35 [6,318] 31,824 2,021 - TY 100 -

AGE 7.00 [16,328] 329,256 23,000 TY/TYs 25 PTC(75)


11.70 106,800 267,000

10.05 267,000 - - - TY 100 -

Mexicoc

New Zealand

Polandd

Slovak Republice

Spainf

Swedeng


WGE 11 00 89 595 RE/VCUnited Kingdomh

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WGE 11.00 89 595 RE/VC

WGE 1.00 595 - - - - - RE/VC


1.45 87,000 - - - - - -

United Kingdomh



TY: Taxable income measured for central government tax purposesTYs: Taxable income modified for sub-central government purposes

T: (Annual) central government income tax payableTs: (Annual) sub-central income taxEMPR: employer social security contribution

RE: Rebate/ReductionEX: Extra contributionVC: Voluntary contribution possibleTC: Tax creditPTC(75): Partial tax credit (75%)

Explanatory notes:1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries where social secamounts are shown in national currencies. For the purpose of this table, a dash ( - ) means 'not applicable'. Further explanatory notes may be found in th2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different social secnote below on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies,monthly gross earnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Sithe corresponding tax base band (lower threshold up to upper threshold) on the same line.3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as indicawithout brackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is showndeducted from the base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated iminimum tax base for contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rat

on e ax ase n excess o s amoun . e ower an upper res o s s own un er ase are re evan o e marg na ra e, un ess no marg nacharge.4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribu

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g pp ( p g y)progressive rate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the corresponnot exist, in general a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-sum amoearnings or income fall below a certain level, this amount is indicated in the 'lower threshold' column, with the relevant measure noted in parentheses.

6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Where this shown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income tax isfrom the definition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this basdeductible from both the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, alondetermined as a percentage of central government tax or central government taxable income (with employee social security contributions indirectly dedrelevant).7. Special features may be elaborated in the Explanatory Annex or as country-specific comments in the table above.

Country-specific footnotes:(a) The lower threhold equals to 309,38*14. See also comment on special feature.(b) See the Explanatory Annex for a more detailed description of the Canadian system.(c) The 1.20% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.

(d) Source: Taxing Wages.(e) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value.(f) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.(g) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.(h) The rates and thresholds shown are those in effect as of 5 April.(i) These rates apply for non managers. They include the prlvements sociaux levied on wages (CSG, CRDS). Social security contributions are fully deare not.(j) Since January 2000, the compulsory payment to (privately-managed) pension funds, which amounts to 4 per cent of wages, is deductible from taxablcent of wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made toIceland.(k) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minority grou

Note on aggregation:In some social security systems, both flat rate and progressive rate structures apply. Where these apply to the same base (e.g., gross earnings), the eexample, assume a flat rate of 10.05% is applied to total gross earnings under one part of the social security contribution charge. Assume another elemea 0.5% rate on gross earnings between 97,200 and 243,000. Given the same base (gross earnings), the various charges can be consolidated as followrate applicable to earnings between 97,200 and 243,000; and 10.50% rate is applicable to earnings above 243,000.

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urity provisions vary by locality). Threshold and maximum contribution

e Explanatory Annex.urity contribution pools (e.g., for unemployment, health etc) -- see thethe marginal rate applies to the tax base identified in column 1 (e.g.,ilarly, where a graduated system applies, the marginal rates apply to

ed in the first (tax base) column. Where a lower threshold is shownin square brackets [], the threshold is not a contribution-free amounta country-specific footnote, the amount shown in this column is in a

, the contributions are 'capped' at this threshold (they are not imposed

ra e s s own, n w c case e res o s app es o e ump-sum

tion rate multiplied by the upper threshhold base amount. Where aing upper threshhold Lastly note that where an upper threshold does

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ing upper threshhold. Lastly note that where an upper threshold doesnotes may be provided in the Explanatory Annex.nt. Where a taxpayer is exempt from the lump-sum charge if his/her

y are deductible against central government taxable income, the basedetermined as a percentage of taxable income (TYs) which may differ, then TYs and the deductible portion are shown. If contributions areg with the deductible portions. (Note that if sub-central income tax isuctible through this channel), this additional information would not be

ductible against personal taxable income, but CRDS and CSG (partly)

le gross earnings. In addition, optional pension savings of up to 4 pera publicly-managed fund), they are included in the table in the case of

s that are classified as taxes ( see Explanatory Annex ).

lements are aggregated for the purpose of reporting in this table. Fornt imposes a 1.5% rate on gross earnings between 0 and 97,200, ands: 11.55% rate applicable to earnings between 0 and 92,000; 10.55%


Base


Lump-sum

Deductibility 6

Tax Marginal Lower Upper Maximum Special

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base %Country

- - - - - - - - -

14*MGE 18.06 [4,222] 45,780 8,267 - TY 100 VC

MGE 13.07 - - - - TY 100 RE/EX

AGE 2.20 0 3,500

6.90 3,500 39,000

4.70 39,000 39,100 2,531 - - - TC

MGE 7.00 0 12,055,766 843903.65 - - VC

Denmark AGE 8.00 - - 7,056 TY 100 -

894 TY 100 -

TYs 1.50 - - - - - - -

AGE 4.80 - - - - TY 100 -

AGE 20.85 0 28,224 86.8

17.40 28,224 84,672 84.1

10.50 84,672 112,896 73.7

8.45 112,896 - - - TY 67.3 -

AGE 20.65 0 40,500

12.80 40,500 54,000 10,091 - EMPR 100 -

MGE 15.95 - 1,885 301 - TY 100 -Hungary AGE 8.00 0 2,368,850 189,508 - TC 25 -

AGE 4.50 - - - - - - -

TY - 781,579 - - 4,826 (A) - - -

AGE 8.00 TY 100 VC

AGE 4.00 14,924 18,512

6.00 18,512 38,740

2.00 38,740 - - - - -

AGE 9.19 0 36,093

10.19 36,093 78,507 7,639 - TY 100 -

Japan MGE 8.68 0 620,000 53,785 - TY 100 -

charge 5baseg

rate2 threshold 3pp

threshold 3 contribution 4p

features 7

Australia

Austriaa,b

Belgiuma

Canadac

Chilem

Finlanda

Francea,k

Germanya

Greecea,d

Icelandl

Irelanda

Italya

MGE 4.25 0 980,000 41,650 - TY 100 -MGE 0.60 0 - - - TY 100 -

Korea AGE 6.815 - - - - TY 100 -

AGE 11.42 0 78,542.40 8,969.54 - TY 100 -

AGE 1.00 3,927.12 - - - - - -

MGE 1.25 0 3,846 353 - - - -

Luxembourga

Mexicoe

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MGE 1.25 + 1.36 3,846 32,052 384 - - - -

MGE - 32,052 - - 736 - - -

AGE 4.95 14,355 41,760 1,357 - TY 100 -

AGE 1.70 0 27,927 475 181 (A) - - EX

TY 29.40 0 27,847 8,187 - - - -

- - - - - - - - -

Norway AGE 7.80 [23,000] - - - - - -

AGE 18.71 - - - - - - -

MGE 11.00 - - - - TY 100 -

MGE 8.80 [4,000] 32,000 2,816 - TY 100 -

4.00 [3,000] 32,000 1,280 - TY 100 -

AGE 6.35 [6,473] 30,899 1,962 - TY 100 -

AGE 7.00 [11,104] 313,116 21,900 TY/TYs 25 PTC(75)


12.55 106,800 267,000

10.05 267,000 - - - TY 100 -


WGE 10.00 89 585 50 - - - RE/VC


1.45 84,900 - - - - - -

Netherlandsa

New Zealand

Polandf

Portugala

Slovak Republicg

Spaina,h

Swedeni

United Kingdomj


WGE: Weekly gross earnings

MGE: Monthly gross earningsAGE: Annual gross earnings


RE: Rebate/ReductionEX: Extra contribution

C

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VC: Voluntary contribution possibleTC: Tax creditPTC(75): Partial tax credit (75%)

Explanatory notes:1. This table reports employee social security contribution rates and related provisions (using the representative case for those countries whereamounts are shown in national currencies. For the purpose of this table, a dash ( - ) means 'not applicable'. Further explanatory notes may be foun2. The employee social security contribution marginal rates (flat or graduated) in many cases are aggregates over different rates for different socibelow on aggregation. In such cases, the aggregated rates can be found by entering the applicable Excel cell. Where a flat rate system applies, thearnings -- see key to abbreviations) in excess of the lower threshold (base) amount, if any, up to the upper threshold (ceiling), if any. Similarly,tax base band (lower threshold up to upper threshold) on the same line.3. The base parameters (lower threshold and upper threshold) relate to the SSC calculation and the same time-frame (week, month or year) as inbrackets, contributions are calculated as a percentage of gross earnings in excess of this threshold. Where a lower threshold amount is shown inthe base but an amount which is used to determine whether the contribution is payable on the total amount of earnings. When indicated in a counfor contributions and not a lower threshold. Where an upper threshold value is shown on the same line as the top (or flat) marginal rate, the con

excess of this amount). The 'lower' and 'upper' thresholds (shown under 'base') are relevant to the marginal rate, unless no marginal rate is shown, i4. In general, where a flat contribution rate applies, the maximum contribution (which excludes lump sum charge, if any) is calculated as the contribrate structure applies, the maximum contribution is determined in a similar fashion by applying the applicable marginal rates to the correspondinggeneral a maximum contribution would not exist. Where an upper threshold does not exist, but a maximum contribution is shown, explanatory note5. The lump-sum charge (if any) relates to the time-frame (annual (A), monthly (M) or weekly (W)) as indicated in parentheses after the lump-earnings or income fall below a certain level, this amount is indicated in the 'lower threshold' column, with the relevant measure noted in parenthese6. The 7th and 8th columns consider the extent to which employee social security contributions are deductible against personal taxable income. Wshown as TY and the deductible proportion of the contribution is given. If, in the representative case, sub-central government personal income taxdefinition used for central government purposes (TY) (see Table I.6), and if employee social security contributions are deductible from this base, thboth the central government tax base and (separately) the sub-central tax bases, then TY and TYs are shown on separate lines, along with tpercentage of central government tax or central government taxable income (with employee social security contributions indirectly deductible throug7. Special features may be elaborated in the Explanatory Annex or as country-specific comments in the table above.

Country-specific footnotes:(a) The Euro was introduced as the national currency in these countries as of 2002.(b) The lower threshhold equals to 301.54*14. See also comment on special feature.(c) See the Explanatory Annex for a more detailed description of the Canadian system.(d) The rate shown is the one in effect as of 29 April. Before 29 April the rate was 15.90%. The maximum contribution was then correspondingly low(e) The 1.36% rate applies to monthly earnings in excess of 3 times the monthly minimum legal wage.(f) Source: Taxing Wages.(g) A minimum contribution is applicable: if the monthly income does not exceed the lower threshold value, then the SSC rate applies to this value.(h) A minimum contribution is applicable: if the annual income does not exceed the lower threshold value, then the SSC rate applies to this value.(i) The contributions (including the maximum contribution) are rounded to the nearest SEK 100.(j) The rates and thresholds shown are those in effect as of 5 April.

(k) These rates apply for non managers. They include the prlvements sociaux levied on wages (CSG, CRDS). Social security contributions are fnot.

nce anuary , e compu sory paymen o pr va e y-manage penson un s, w c amoun s o per cen o wages, s e uc e rom

wages may also be deducted. Although these contributions are not considered to be social security contributions (these payments are not made to(m) The contribution rates shown in the table relate to health care. In addition there are some other contributions paid by minorit

Note on aggregation:In some social security systems, both flat rate and

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