Country file

What it costs an employer to hire in United States

This figure is the statutory employer cost for the US only; it does not include an employer of record's own service fee, which providers price separately. Which countries a given provider actually covers is confirmed provider by provider, not implied by its appearing on this page.

Every contribution line shows the source used and the date checked. We prefer primary statutory sources. When a statutory page could not be reliably retrieved, we label the line as secondary and name the national payroll reference used. The figures are for 2026.

A mid salary of $90,000

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Published EOR fee on top of this employer cost

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The whole budget for one hire in the United States, the fee and this employer cost side by side: EOR fee plus employer cost in the United States.

A senior salary of $180,000

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Where the percentage changes

The formula

Each contribution uses its own documented earnings base and limits. The generic annual percentage formula is not a universal payroll rule. Brazil's worked assumptions include a thirteenth salary and a separate one-third vacation premium, with ordinary contributions and FGTS on covered remuneration. The total-gross option includes both salary additions. The Philippines model calculates twelve monthly capped contributions and fixed EC only for its supported constant high-pay scenario. Lower or irregular pay requires monthly payroll; no unsupported estimate is shown.

Each ceiling above applies only to its own line, which is why the employer percentage for United States is not the same at both salaries. Employer contribution ceilings, country by country lists where every ceiling on this site sits.

Time off, extra pay and leaving

No federal law requires any paid vacation or paid public holiday. Provision is contractual, or set by state and city law.

No federal statutory 13th month.

No federal statutory severance. The WARN Act requires 60 days' notice, or pay in lieu, only for qualifying mass layoffs at employers with 100 or more staff.

What the percentage hides

State unemployment tax (SUTA) is set by each state, not federally. New-employer rates commonly fall between 1.0% and 3.4%, on a taxable wage base that ranges from $7,000 to over $67,000 depending on the state. There is no single national figure.

The 0.9% Additional Medicare Tax above $200,000 is withheld from the employee and has no employer match (irs.gov/taxtopics/tc751).

Employment is at-will by default in nearly every state, so there is no general statutory notice period for an individual termination.

Items requiring payroll or quote confirmation, not established by any figure above: 2026 FUTA rate and wage base (the IRS had not published 2026 Form 940 instructions at the check date; the 2025 values are shown); state-by-state SUTA rates.

Using an employer of record in the United States

The modeled total includes salary payments and employer contributions. An employer of record adds its own fee on top, and that fee is a flat monthly amount rather than a percentage, so it weighs far more on a junior salary than a senior one. The published prices are here, and the calculator will add one to the figures on this page.