Lowest Employer Social Security Contribution at 100% of Average Wage
New Zealand leads at 0.0%, while France sits last at 36.3%, with all 37 OECD countries on the same processed data basis.
Payslip layers - top of Lowest Employer Social Security Contribution at 100% of Average Wage
2025 OECD Taxing Wages at 100% of average wage · income tax · employee SSC · employer SSC
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 9.6% to reach the top 10; the median sits at 15.7%.
| Rank | Country | Employer Ssc Rate |
|---|---|---|
| 1 | 🇳🇿 New Zealand | 0.0% |
| 2 | 🇨🇱 Chile | 0.4% |
| 3 | 🇩🇰 Denmark | 0.7% |
| 4 | 🇱🇹 Lithuania | 1.8% |
| 5 | 🇦🇺 Australia | 6.1% |
| 6 | 🇮🇱 Israel | 6.3% |
| 7 | 🇮🇸 Iceland | 6.3% |
| 8 | 🇨🇭 Switzerland | 6.4% |
| 9 | 🇺🇸 United States | 8.1% |
| 10 | 🇨🇦 Canada | 9.6% |
| 11 | 🇲🇽 Mexico | 10.8% |
| 12 | 🇰🇷 South Korea | 11.1% |
| 13 | 🇮🇪 Ireland | 11.2% |
| 14 | 🇳🇱 Netherlands | 12.6% |
| 15 | 🇭🇺 Hungary | 13.0% |
| 16 | 🇳🇴 Norway | 13.0% |
| 17 | 🇱🇺 Luxembourg | 13.7% |
| 18 | 🇬🇧 United Kingdom | 13.7% |
| 19 | 🇯🇵 Japan | 15.7% |
| 20 | 🇵🇱 Poland | 16.3% |
| 21 | 🇸🇮 Slovenia | 16.6% |
| 22 | 🇹🇷 Turkey | 18.5% |
| 23 | 🇫🇮 Finland | 20.5% |
| 24 | 🇩🇪 Germany | 20.9% |
| 25 | 🇬🇷 Greece | 21.8% |
| 26 | 🇱🇻 Latvia | 23.6% |
| 27 | 🇵🇹 Portugal | 23.8% |
| 28 | 🇨🇷 Costa Rica | 24.6% |
| 29 | 🇧🇪 Belgium | 27.2% |
| 30 | 🇦🇹 Austria | 27.6% |
| 31 | 🇪🇸 Spain | 30.6% |
| 32 | 🇸🇪 Sweden | 31.4% |
| 33 | 🇮🇹 Italy | 31.6% |
| 34 | 🇸🇰 Slovakia | 32.2% |
| 35 | 🇨🇿 Czechia | 33.8% |
| 36 | 🇪🇪 Estonia | 33.8% |
| 37 | 🇫🇷 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.
Employer social-security contributions sit above gross pay and do not appear on the employee's payslip. They matter most for cross-border hiring decisions: a country with a low headline salary cost but a high employer SSC rate can end up more expensive to hire in than one with a higher gross and lower contributions.
Read our methodology - how this data is sourced, computed, and verified.
Read next on this ranking
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 use the latest processed OECD Taxing Wages release for the lowest employer social security contribution at 100% of average wage at 100% of average wage. The OECD typically publishes annual Taxing Wages data in mid-year; the methodology page documents the exact publication cadence and any processing lag.