What the number leaves out

The modeled contribution cost changes with salary and coverage. Employer contribution ceilings, country by country shows where each statutory ceiling stops.

Occupational accident insurance

Occupational-risk charges depend on the activity, employer or insurer. The France and Brazil models use representative rates, and the Mexico model uses a minimum rate; these can differ from the actual assessment. Check the assumptions and source links on the relevant country page, then use the employer's own rate or insurance quote for the hiring budget.

Regional and state payroll taxes

The national models exclude US state unemployment taxes, Canadian provincial employer health levies and Australian state payroll taxes. Their rates, wage bases and exemptions depend on the jurisdiction and employer. Add the relevant regional assessment before comparing complete employment budgets.

Sector agreements that behave like law

A Dutch sector pension fund, a French or Spanish collective agreement, a German collective agreement paying a thirteenth month can add obligations to those in the national model. Coverage depends on the sector, employer and agreement. A cost omitted because it is not universal can still be compulsory for your hire.

Employer size and the thresholds it trips

A contribution can depend on the employer's headcount or total payroll, rather than on this employee's salary alone. The country pages describe the tier modeled; check whether your employing entity falls into that tier.

The provider fee

If you have no entity in the country, an employer of record adds a flat monthly fee. The published prices run from $99 to $699 per employee per month, and one of the fourteen providers we checked publishes nothing at all.

The cost of being wrong

Misclassifying an employee as a contractor is the expensive failure in this area, and it is priced in back taxes, interest and penalties rather than in any rate table. These liabilities are not included in the calculator.

What we do publish, with a source and a date on every figure, is on the country list. What we exclude and why is set out again on the method page.