All 15 countries, ranked by employer cost on top of salary
Every country here, in order of what the employer pays on top of a mid-level salary. The figure is the employer cost the law adds to the gross salary, as a percentage of it.
The two cost columns are the same country at two salary levels. Where they differ, contribution ceilings are the reason: employer contribution ceilings, country by country.
| Country | Employer cost, mid salary (%) | Employer cost, senior salary (%) | Extra months | Leave days | Holidays | Items | Unconfirmed |
|---|---|---|---|---|---|---|---|
| Spain | 47.3% | 32.3% | 2 | 30 | 14 | 5 | 1 |
| Brazil | 44.1% | 44.1% | 1 | 30 | 10 | 3 | 1 |
| Portugal | 40.4% | 40.4% | 2 | 22 | 13 | 1 | 1 |
| France | 35.6% | 32.2% | 0 | 30 | 11 | 11 | 1 |
| Netherlands | 24.6% | 19.0% | 0.96 | 20 | 0 | 4 | 2 |
| Germany | 21.3% | 15.9% | 0 | 20 | 9 | 5 | 2 |
| Poland | 20.5% | 17.0% | 0 | 20 | 13 | 5 | 1 |
| Mexico | 20.5% | 16.3% | 0.5 | 12 | 7 | 9 | 3 |
| United Kingdom | 17.9% | 16.7% | 0 | 28 | 8 | 3 | 1 |
| Philippines | 14.6% | 11.4% | 1 | 5 | 12 | 4 | 2 |
| Australia | 12.0% | 12.0% | 0 | 20 | 10 | 1 | 1 |
| Ireland | 11.4% | 11.4% | 0 | 20 | 10 | 1 | 1 |
| United States | 7.7% | 7.7% | 0 | 0 | 0 | 3 | 2 |
| Canada | 6.8% | 3.4% | 0 | 10 | 10 | 3 | 2 |
| India | 6.1% | 5.5% | 0 | 15 | 3 | 5 | 3 |
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Coverage is 15 countries and is not a survey of the whole world. We add a country when we can source every material employer-side item from a statutory body, and not before. Ask for one here.
Written by Kaz, independent publisher. No commercial relationship with the providers named unless it is listed on the disclosure page.
Page last updated 2026-08-30. Sources: statutory bodies only, listed per figure. Rates last verified 2026-08-21. This is not legal, tax or payroll advice and we do not file anyone's payroll.
Every formula on this site is written out in full on Method. Ordering is by computed cost, never by what a provider pays us.
Corrections: contact form.