Employer charges by country, as open data.

Fondo de Asistencia Laboral (Ley 27.802, Titulo II): a monthly employer contribution of 1% of the SIPA base for large private employers and 2.5% for MiPyMEs and certain non-profits, paid into an individual employer account (art. 60; ARCA page). Art. 76 gives employers a reduction in the social security contributions set by reference to art. 60 ("equivalente a la que le resulte de aplicación de conformidad con lo dispuesto en el artículo 60"); the text does not state a net employer effect and none is computed here. Start: 1 June 2026 in the law (art. 58 ff., extendable by the Executive), moved to 1 November 2026 by Decreto 408/2026 (InfoLEG note); ARCA published the procedure on 1 October 2026. The EOR Scope Argentina page rate is not changed here. Until the FAL starts, art. 167 says employers pay the contribution rates without that reduction.

The exemption from this charge for employees aged 63 or over ends on 1 Jan 2027, so the employer share (2.95 % unemployment, 0.10 % IESG) applies to a hire aged 63+. The EOR Scope Austria page does not model an age exemption. Secondary source.

The exemption from this charge for employees aged 63 or over ends on 1 Jan 2027, so the employer share (2.95 % unemployment, 0.10 % IESG) applies to a hire aged 63+. The EOR Scope Austria page does not model an age exemption. Secondary source.

Only employers that opted into the partial payroll-tax replacement of arts. 7 and 8 of Lei 12.546/2011 (CPRB sectors). Not the general case shown on the EOR Scope Brazil page. The 0.15 payroll rate is derived (0.75 x 20% of art. 22 I Lei 8.212), a calculation and not a quotation.

Bill C-30 (Royal Assent 18 June 2026, S.C. 2026, c. 22) sets the base employer rate at 4.75% for 2027 and each subsequent year (new Schedule 1 row, clause 43); the EOR Scope Canada page's 5.95% is the base rate plus the 1% first additional contribution, so the combined employer rate of 5.75% is derived (5.95% minus the 0.20-point cut). The 2027 YMPE is not published yet, so the EOR Scope Canada page's cap stays at the 2026 value. Division 5 comes into force on a day fixed by order of the Governor in Council (clause 44); no such order was found at the research date; the start of 2027 is inferred from the bill's wording ('for the year 2027') and Finance Canada's 'starting in 2027'.

CRA lists 2027 as New: maximum insurable earnings $70,800 and employee rate 1.64%. The employer rate 0.02296 is derived (1.4 x 1.64%); the CRA table's maximum annual employer premium of $1,625.57 equals 70,800 x 0.02296. The Quebec table differs and is not modelled.

Coordination deduction of the mandatory occupational pension rises from CHF 26,460 to CHF 26,880 (the lower bound of the insured slice); entry threshold from CHF 22,680 to CHF 23,040. Decided by the Federal Council (ordinance amendments; the release lists the ordinance texts as documents of 2 October 2026, not read) on 2 October 2026 with the AVS/AI pension adjustment; the same release states these adaptations take effect on 1 January 2027 ('Ces adaptations entreront elles aussi en vigueur le 1er janvier 2027'). The 2027 upper limit of the insured slice is not given in the release and is not recorded here.

Employer rate for employees in risk-classified work rises from 27.8% to 28.8% in 2027. The ČSSZ sentence puts the increase in a parenthesis right after the 27.8% risk-work rate; the attachment to that rate is by position in the sentence, and 1 January is inferred from 'in the year 2027'. This is not the 24.8% general social security rate, so it has no line on the EOR Scope Czechia page.

The statute fixes the rule for 2027 (BBG = Jahresarbeitsentgeltgrenze 2027 + 3 600 EUR); the euro amount is set by the Verordnung, still at cabinet stage (not adopted at the research date, so no amount is shown here). No change to the 7.3 % general employer rate found in the texts read.

Art. 19 raises the total pension contribution by 1 point every seven years from the law's effective date (1 Jan 2020), split equally between employer and employee, until the total reaches 26 %: 1 Jan 2027 is the first step (employer 12 % to 12.5 %, employee 9 % to 9.5 %). The date is computed (2020 + 7 years), not written in the text. The step applies to the clause for insured persons under item 1 of art. 2 (the 12 % / 9 % split); the later steps (2034, 2041, ...) are not tabulated. Employer total rate on the EOR Scope Egypt page would move 18.75 % to 19.25 %.

Employer share of the MEI scale in the 43rd transitional provision of the LGSS: 0.83 % employer (1.00 % total) for 2027, up from 0.75 % in 2026. The date is the start of the calendar year the scale names. Applies on the contingencias comunes base, same cap.

Cotizacion adicional de solidaridad has no line on the EOR Scope Spain page (it applies only to pay above the base maxima, 5,101.20 EUR/month in 2026). Statutory total rates for 2027 on the three slices above the cap: 1.38 % (cap to cap +10 %), 1.50 % (cap +10 % to +50 %), 1.75 % (above cap +50 %), split employer/employee in the same proportion as contingencias comunes (23.60 / 28.30). The row is quoted from the table of the 42nd transitional provision; the column mapping to slices comes from the table header.

Upper limit of the reduced employer band (Class A0/AX/AL) moves from 552 to 600 EUR/week. Finance/Social Welfare legislation not read. Annualised at 52 weeks this would be 31,200 (calculation, not a citation).

Same threshold change seen from the A1 side: the 11.40% rate would apply above 600 instead of above 552 from 2027. Rate unchanged until 2027-10-01.

employer half of a 10.0% total rate; derived from the enacted +0.5 point per year path (9.5% in 2026), not quoted as such. Exact effective day (1 January) is the NPS 'from 2026, each year' schedule; the statute's transitional clause text was not read.

Social Code art. 251(1) sets the employer pension contribution (ОПВР) at 4.5% from 1 January 2027; the article is amended by Law No. 215-VIII of 18 July 2025 (in force 1 January 2026).

Government Resolution No. 509 of 1 July 2026 sets the 2027 minimum monthly wage at EUR 1,245 (hourly EUR 7.61). Per the EOR Scope Lithuania data (Sodra wording not re-read for this entry), the fund contribution is 0.16% on pay of not less than the minimum monthly wage, so the floor becomes 1,245 x 12 = EUR 14,940 a year (derived). The 1 January start is the start of the year the resolution names.

The floor named on this line follows the minimum monthly wage: Government Resolution No. 509 of 1 July 2026 sets EUR 1,245 for 2027 (annual 1,245 x 12 = EUR 14,940, derived). The 1 January start is the start of the year the resolution names. The rule on contributions below the minimum wage is taken from the EOR Scope Lithuania data; it was not re-read for this entry.

Employer cesantia/vejez rate by SBC band for 2027, read from the transitorio Segundo table (an image in the PDF, columns 2023-2030, so values are not machine-quotable); the 2027 column is derived as applying from 1 January 2027. The EOR Scope Mexico page's single 0.07513 equals the 2026 top band only. Band rates read on the DOF table (an image in the PDF) and confirmed value by value, to 3 decimals, against the HTML table of elcontribuyente.mx (secondary) on 2026-10-09.

UWV decision Besluit gedifferentieerde premie Whk 2027 (signed 23 June 2026; wetten.overheid.nl lists it as a future text from 1 January 2027 that may still change before entry into force): average WGA 1.07 % plus average Ziektewet 0.60 % = 1.67 %, up from 1.52 % (0.96 + 0.56) in 2026. The 1.67 % is the sum of the two published averages; the employer's own rate is set individually.

Prinsjesdag 2026 (Belastingplan 2027 stage): Aof for larger employers 8.03 %, up from 7.63 %; small employers 6.67 %. Only secondary sources read; official ministry or Belastingdienst page not read, and the parliamentary vote is pending.

Prinsjesdag 2026: employer Zvw levy 6.27 % in 2027, up from 6.10 %. Secondary source only; subject to the Belastingplan vote.

Cap = 30 x 10 033 = 300 990 PLN (calculation, not quoted; art. 19 ust. 1 of the social insurance act ties the cap to 30x the forecast wage in the budget act). Budget bill (Sejm druk 3150, government draft of 29/09/2026) not yet passed, so the amount can still change.

Cap = 30 x 10 033 = 300 990 PLN (calculation, not quoted; art. 19 ust. 1 of the social insurance act ties the cap to 30x the forecast wage in the budget act). Budget bill (Sejm druk 3150, government draft of 29/09/2026) not yet passed, so the amount can still change.

Employer CPF rate for employees aged above 55 to 60 rises from 16 % to 16.5 % (total 35.5 %) on wages earned from 1 Jan 2027. Does not apply to the modelled under-55 CPF line, whose 17 % is unchanged; the EOR Scope Singapore page has no line for this age band.

Employer CPF rate for employees aged above 60 to 65 rises from 12.5 % to 13 % (total 26 %) on wages earned from 1 Jan 2027. Does not apply to the modelled under-55 CPF line; the EOR Scope Singapore page has no line for this age band.

Notice 232/2026 Z. z. of the Ministry of Labour (published 23 Sep 2026) gives the 2027 minimum wage as EUR 972 a month (EUR 5.586 an hour); EUR 915 in 2026. No cost breakdown line carries it; it is the floor for the gross salary entered in the calculator. Start date 1 Jan 2027 is inferred from 'na rok 2027'.

The SSA 2027 fact sheet lists maximum taxable earnings for Social Security (OASDI only) of $184,500 for 2026 and $192,300 for 2027. This line moves the annual cap, not the rate; with the 6.2% employer rate on the EOR Scope United States page, the employer share at the cap is $11,922.60 a year (6.2% x 192,300). The United States page prices the 2026 cap.

Schedule 3 of the 2025 Work Account levy regulations sets CU 78340 (Computer systems design and related services) at 0.03 per $100 for the 2027/28 tax year and any later tax year, against 0.02 in Schedules 1 and 2 (2025/26 and 2026/27). The 1 April 2027 start is derived from ACC's 'year starting from 1 April' convention, not stated next to the rate. Rate per $100 of liable earnings, so 0.03 = 0.03%. Only CU 78340 is modelled on the EOR Scope New Zealand page; other classifications differ.

Annuities branch, employer share, 10.5% (21% combined, split 50/50, so the employer share is derived by halving the statutory 21%) under the transitional schedule of Royal Decree M/273. Scope: the annuities branch applies to Saudi employees (art. 14); no cost breakdown line because the EOR Scope Saudi Arabia page models a non-Saudi hire. The statute fixes the step as 'the month following the lapse of 36 months from the effective date' (effective date 3 July 2024 per the secondary guide); read literally that could be August 2027, whereas the 1 July day comes only from the secondary guide. The date is inferred and unconfirmed against GOSI or the Regulations.

Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 4.25% from the first day of the vigésimo noveno month after the law's publication (26 Mar 2025), i.e. 1 Aug 2027 by counting; split individual account / rentabilidad protegida / seguro social = 0.25 % individual account / 1.5 % rentabilidad protegida / 2.5 % seguro social (SIS and life-expectancy compensation) (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.

Standard monthly remuneration ceiling 650,000 -> 680,000 yen (annual 8,160,000 = 680,000 x 12, our arithmetic). The source states September 2027 without a day, so 1 September is inferred; the ministry page presents it as the effect of the pension reform law (it states the bill was submitted on 16 May 2025 and passed on 13 June, so status enacted rests on that sentence of the page, not on the quoted line alone). Employer and employee each pay half of the 18.3% rate on this base.

SECONDARY SOURCE ONLY (KPMG Ireland). No gov.ie/Revenue page read today states the 2027-10-01 employer rates. Enactment not verified. Current rate 9.15% from 2026-10-01 is confirmed by gov.ie.

SECONDARY SOURCE ONLY (KPMG Ireland). Enactment not verified. Current rate 11.40% from 2026-10-01 confirmed by gov.ie.

End of the temporary youth reduction: Skatteverket states the period as 1 April 2026-30 September 2027, so the reduced rate (20.81 %) stops applying to the first SEK 25,000 a month of pay for 19-23 year olds, and the full 31.42 % applies from 1 October 2027 unless a later decision extends it. The reduction covers the old-age pension contribution plus half of the other contributions. The date is derived from the end date of the stated period (the Skatteverket heading does not give the following day); no cost breakdown line carries it (youth reduction is not a line of the EOR Scope Sweden page).

Employer levy to the family fund falls from 3.7 % to 2.7 % of the contribution base from calendar year 2028 (FLAG 1967 section 41, as amended by BGBl. I Nr. 62/2026, valid from 01.01.2028). Date is the first day of the calendar year the text names.

The levy exemption for employees aged 60 or over is removed from 1 Jan 2028, so a hire aged 60+ carries the family levy. The EOR Scope Austria page does not model an age exemption. Secondary source; the Budgetbegleitgesetz 2027-2028 text itself was not read.

Chamber surcharge (DZ): the exemption for employees aged 60+ ends on 1 Jan 2028; the DZ rate itself is not changed by this measure. Secondary source.

Same CPRB sectors. The quoted text sets 1 Jan 2028 only for construction works not yet closed; the return to the full art. 22 payroll contribution for the other sectors is inferred from the substitution window ending on 31 Dec 2027 (art. 9-A), not quoted.

Same risk-classified rate reaches 29.8% from 2028 (the rate already paid for paramedics and works fire brigade members). Not a change to the 24.8% general line.

Statutory scale for 2028: 0.92 % employer, 1.10 % total.

employer half of 10.5%; same derivation as above

Same article: 5% from 1 January 2028, 'unless otherwise provided by this Code'. That proviso leaves the 2028 rate open to later Code provisions; it is read as enacted in the text today. These are the art. 251(1) rates for employers on the general regime; art. 251(3) gives a different share of the single payment (ЕП) for agents who chose that regime, not modelled.

Employer cesantia/vejez rate by SBC band for 2028, read from the transitorio Segundo table (an image in the PDF, columns 2023-2030, so values are not machine-quotable); the 2028 column is derived as applying from 1 January 2028. The EOR Scope Mexico page's single 0.07513 equals the 2026 top band only. Band rates read on the DOF table (an image in the PDF) and confirmed value by value, to 3 decimals, against the HTML table of elcontribuyente.mx (secondary) on 2026-10-09.

Art. 38ezk of the Health Insurance Act sets the employer rate at 11% (5.5% for employees with disabilities) for 1 January 2026 - 31 December 2027; section 12(1)(d) of the same text reads 10%, so the text as published gives 10% from 1 January 2028 unless Parliament extends the transition. No extension was found at the research date.

Inland Revenue's page, under the heading '1 April 2028 changes', says the default rate will rise again to 4% (from 3.5%); the first stage (3.5%) took effect on 1 April 2026. The EOR Scope New Zealand page line (rate 0.035) matches the 2026 stage. The page is an official IRD announcement written as settled, but it does not cite the amending statute and the statute was not read, so 'enacted' rests on the IRD page alone.

Annuities branch, employer share, 11% (22% combined, the rate written in article 15(1); employer share by the 50/50 split). Saudi employees only (art. 14); no cost breakdown line (non-Saudi hire on the EOR Scope Saudi Arabia page). The statute says 'the month following the lapse of 48 months from the effective date'; the 1 July day comes only from a secondary guide and a literal reading could differ by a month, so the date is inferred.

Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 5.0% from the first day of the cuadragésimo primero month after the law's publication (26 Mar 2025), i.e. 1 Aug 2028 by counting; split individual account / rentabilidad protegida / seguro social = 1.0 / 1.5 / 2.5 (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.

Pension ceiling 680,000 -> 710,000 yen (annual 710,000 x 12 = 8,520,000, our arithmetic). Day inferred.

Next triennial step of the IVM schedule: employer share rises from 5.58 % (2026-2028) to 5.75 % from 1 January 2029 (total 12.16 %). Source is a CRHoy press article dating from 2019 (it describes the schedule then decided by the CCSS board, with the then-current rate 10.16 %); the CCSS official page of 9 Oct 2026 corroborates only the current step (11.66 % to December 2028, employer 5.58 % in its calculator), not the 2029 split. The Reglamento transitorio itself was not readable (SCIJ needs JavaScript) and no 2026 official source for the 2029 step was found, so this entry rests on a secondary source.

Statutory scale for 2029: 1.00 % employer, 1.2 % total.

Status taken from Citizens Information, which says the rules are set out in the Automatic Enrolment Retirement Savings System Act 2024; the Act itself was not read.

employer half of 11.0%; same derivation (outside a 24-month window from Oct 2026, listed for completeness)

Monthly wage ceiling for the section 33 base rises from THB 17,500 to THB 20,000 (employer maximum THB 1,000 a month; annual capped base THB 240,000 = 20,000 x 12, derived). Dates are written in B.E. in the source (1 Jan 2572 = 1 Jan 2029). 'enacted' rests on the secondary article (HumanSoft, published 16 Dec 2025) reporting that the ministerial regulation was published in the Royal Gazette on 12 December B.E. 2568 (2025); the Gazette PDF could not be read as text and no sso.go.th page confirming the staged ceilings was found (one extra search today returned only press items), so the status is unconfirmed at the official source.

Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 5.7% from the first day of the quincuagésimo tercero month after the law's publication (26 Mar 2025), i.e. 1 Aug 2029 by counting; split individual account / rentabilidad protegida / seguro social = 1.7 / 1.5 / 2.5 (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.

Pension ceiling 710,000 -> 750,000 yen (annual 750,000 x 12 = 9,000,000, our arithmetic). Outside a 24-month window from October 2026; listed for completeness. Day inferred.

Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 6.4% from the first day of the sexagésimo quinto month after the law's publication (26 Mar 2025), i.e. 1 Aug 2030 by counting; split individual account / rentabilidad protegida / seguro social = 2.4 / 1.5 / 2.5 (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.

Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 7.1% from the first day of the septuagésimo séptimo month after the law's publication (26 Mar 2025), i.e. 1 Aug 2031 by counting; split individual account / rentabilidad protegida / seguro social = 3.1 / 1.5 / 2.5 (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.

Same basis as year 4 step.

Threshold for monthly TFR transfer to the INPS treasury fund falls to 40 employees from 2032 (the source gives the year only; 1 January is assumed). Affects cash timing of the accrual, not its rate. Secondary source (law-firm page); official text not read.

Monthly wage ceiling rises to THB 23,000 from 1 Jan B.E. 2575 (2032), with no end date (employer maximum THB 1,150 a month; annual capped base THB 276,000 = 23,000 x 12, derived). Same secondary source and same caveat as the 2029 step.

Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 7.8% from the first day of the octagésimo noveno month after the law's publication (26 Mar 2025), i.e. 1 Aug 2032 by counting; split individual account / rentabilidad protegida / seguro social = 3.8 / 1.5 / 2.5 (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.

Article 4 transitory of Ley 21.735, base-case schedule: total employer rate 8.5% from the first day of the centésimo primero month after the law's publication (26 Mar 2025), i.e. 1 Aug 2033 by counting; split individual account / rentabilidad protegida / seguro social = 4.5 / 1.5 / 2.5 (final rate) (percent of taxable pay). The date is counted from the publication date, it is not written in the text. From the 53rd month the law provides a lower schedule if a condition it sets is met; that alternative is not tabulated here. Same 90.0 UF monthly cap as pensions.

Same basis as year 4 step.