Lowest Employer Social Security Contribution at 100% of Average Wage
Colombia leads at 0.0%, while France sits last at 36.3%, with all 38 OECD countries on the same processed data basis.
Top 15 - Lowest Employer Social Security Contribution at 100% of Average Wage
OECD Taxing Wages (2025 data) · OECD PPP
The bar to make this list
Every OECD country's lowest employer social security contribution at 100% of average wage on one scale. A country needs 8.1% to reach the top 10; the median sits at 15.7%.
| Rank | Country | Employer Ssc Rate |
|---|---|---|
| 1 | 🇨🇴 Colombia | 0.0% |
| 2 | 🇳🇿 New Zealand | 0.0% |
| 3 | 🇨🇱 Chile | 0.4% |
| 4 | 🇩🇰 Denmark | 0.7% |
| 5 | 🇱🇹 Lithuania | 1.8% |
| 6 | 🇦🇺 Australia | 6.1% |
| 7 | 🇮🇱 Israel | 6.3% |
| 8 | 🇮🇸 Iceland | 6.3% |
| 9 | 🇨🇭 Switzerland | 6.4% |
| 10 | 🇺🇸 United States | 8.1% |
| 11 | 🇨🇦 Canada | 9.6% |
| 12 | 🇲🇽 Mexico | 10.8% |
| 13 | 🇰🇷 South Korea | 11.1% |
| 14 | 🇮🇪 Ireland | 11.2% |
| 15 | 🇳🇱 Netherlands | 12.6% |
| 16 | 🇭🇺 Hungary | 13.0% |
| 17 | 🇳🇴 Norway | 13.0% |
| 18 | 🇱🇺 Luxembourg | 13.7% |
| 19 | 🇬🇧 United Kingdom | 13.7% |
| 20 | 🇯🇵 Japan | 15.7% |
| 21 | 🇵🇱 Poland | 16.3% |
| 22 | 🇸🇮 Slovenia | 16.6% |
| 23 | 🇹🇷 Turkey | 18.5% |
| 24 | 🇫🇮 Finland | 20.5% |
| 25 | 🇩🇪 Germany | 20.9% |
| 26 | 🇬🇷 Greece | 21.8% |
| 27 | 🇱🇻 Latvia | 23.6% |
| 28 | 🇵🇹 Portugal | 23.8% |
| 29 | 🇨🇷 Costa Rica | 24.6% |
| 30 | 🇧🇪 Belgium | 27.2% |
| 31 | 🇦🇹 Austria | 27.6% |
| 32 | 🇪🇸 Spain | 30.6% |
| 33 | 🇸🇪 Sweden | 31.4% |
| 34 | 🇮🇹 Italy | 31.6% |
| 35 | 🇸🇰 Slovakia | 32.2% |
| 36 | 🇨🇿 Czechia | 33.8% |
| 37 | 🇪🇪 Estonia | 33.8% |
| 38 | 🇫🇷 France | 36.3% |
Use this ranking
Choose the next comparison, not a winner
Use employer social-security contributions to compare payroll cost above gross pay. They do not describe what a worker takes home, so pair this ranking with the employee-deduction and PPP-adjusted take-home views.
This table is a comparison tool, not a recommendation or a personal tax calculation. Every route begins with a standardised OECD scenario so that the rows can be compared on a common basis, but an individual outcome can change with residence, household structure, benefits, deductions, contract terms, exchange rates, and living costs. A high or low position on one measure does not establish that a country is the best option overall. Keep the source year and model assumptions in view, then test the same salary and household inputs in the calculator before using the result for an offer, hiring, or relocation decision.
Read our methodology - how this data is sourced, computed, and verified.
Related
Frequently asked questions
How does PlainGlobalPay rank OECD countries by lowest employer social security contribution at 100% of average wage?
All 38 OECD countries are ranked by lowest employer social security contribution at 100% of average wage, using the OECD single-worker benchmark at 100% of each country's average wage. A lower value ranks better.
What sources are behind the lowest employer social security contribution at 100% of average wage ranking?
The ranking draws on OECD Taxing Wages (2025 data). See the methodology page for the full source chain.
How current is the lowest employer social security contribution at 100% of average wage data?
Figures reflect the processed source release shown on this page. The table re-renders whenever the underlying dataset is refreshed; check the methodology for each source's cadence and limits.