How the ledger is built.
Every figure on this site is either read on an official page, read on a provider's own pricing page, or computed from those two by the rules below. Where a figure is neither, the line says so.
Statutory employer charges
For each country we list the contributions an employer must pay on top of gross salary: social security branches, pension and unemployment funds, housing or training levies, health levies, and statutory extras owed every year such as a 13th month or a holiday allowance.
Each line carries its published rate, the base it applies to (gross salary, basic wage, or a fixed amount), any floor or ceiling on that base, any salary threshold that switches it on or off, and a source with the date it was read. The source hierarchy is fixed: the country's tax or social-security authority first, then the primary legal text, then a secondary source (a Big Four tax summary or a provider's country guide) only when the official page could not be read, in which case the line is marked "secondary source" in its notes.
Rates are the ones in force on the review date shown on each country page. When a change is already published for a later date, the note says so.
Provider prices
Provider fees are read on each provider's own pricing page, in full, and recorded as printed: the price per employee per month, whether it is a flat list price, a "from" price, or quote-only; the billing basis; the annual-billing price if published; the deposit policy, add-ons and minimums as the page states them. Where the page does not state something, the record says "not stated" rather than guessing.
Pages are re-read monthly. Every change to a recorded price becomes an entry in the pricing change log with the before and after values and the source. Prices carry a "checked" date wherever they appear.
The calculation
- The gross salary entered in USD is converted to the local currency at the European Central Bank reference rate of the date shown, re-based on USD, so that local caps, floors and thresholds apply as the law writes them.
- Each contribution is computed on its base, after floor and ceiling, and skipped when a salary threshold excludes it. Basic-wage bases use the share declared in the country's assumptions, which you can change in the engine.
- Statutory extras flagged as recurring are added; contingent items (severance, profit sharing, transition payments) are shown but excluded.
- The provider's published monthly fee is added per employee. The total is multiplied by headcount; provider fees are assumed to be flat per employee, which matches every published price list we track.
The same function produces the numbers printed in the page and the numbers in the interactive engine, from the same data files, so the two never disagree.
What is not in the total
- Deposits and reserve payments. They are cash held, not cost, and they vary by provider; each provider's stated policy is listed instead.
- FX margins on payroll paid in a currency other than your billing currency. No provider we track publishes a percentage; the policies are quoted as written.
- Optional benefits, allowances, equipment and visas.
- Statutory costs that depend on events rather than on salary: severance, profit sharing, transition payments. They appear on the country page as excluded lines.
- Country-specific mandatory add-ons some providers bill separately. Where a provider states that such add-ons exist, the table says so.
Example salaries
Each country page opens with an illustrative gross salary for a software engineer. It is a round number chosen to make the ledger readable, labelled as an example everywhere it appears, and never presented as a market median. Change it in the engine; every figure recomputes.
Known simplifications
- India: Basic wage as a share of gross is set to 0.5. Basic wage is typically 40-50% of CTC (Cost to Company) in Indian payroll structures; adjustable per employer pay-structure design. All 'basic' contributions below are computed on this share.
- Philippines: Employee is rank-and-file (13th-month pay applies) is set to 1. The 13th-month decree covers rank-and-file employees; managerial staff are outside it by law, though most providers pay it to every EOR hire. Set to 0 in your own model if the role is managerial and the provider says so.
- Canada: Employee works in Ontario (Employer Health Tax and WSIB apply) is set to 1. Quebec runs its own plans (QPP, QPIP, HSF, CNESST) and is not modelled here
- Singapore: Employee is a Singapore citizen or PR (CPF applies) is set to 1. Set to 0 for Employment Pass holders: no CPF, Skills Development Levy (SDL) only. Most EOR hires in Singapore are on an Employment Pass, so toggle this off unless the hire is confirmed as a citizen or permanent resident.
- United Kingdom: Employing entity belongs to a group with a UK pay bill above GBP 3 million (Apprenticeship Levy 0.5% applies) is set to 1. Every large EOR provider is above the threshold, so the levy is passed through. A small company employing directly, with a pay bill under GBP 3 million, does not pay it.
- Germany: Employee's health fund charges the 2026 average supplementary rate of 2.9% (employer half 1.45%) is set to 2.9. Each Krankenkasse sets its own supplementary rate; the 2026 spread runs from about 2.2% to 4.4%, so the employer's health line moves by up to 0.75 points either way depending on the fund the employee picks.
- Germany: Employee works outside Saxony (employer long-term-care share 1.8%, not 1.3%) is set to 1. Saxony kept a public holiday when long-term-care insurance was introduced, so employers there pay 1.3% and employees 2.3%.
- Germany: Accident insurance at VBG hazard class 0.70 (staff-leasing tariff item 11.1, office and service work) is set to 0.7. German EOR employment is staff leasing under the AÜG, insured with the VBG. Hazard class 0.70 covers leased staff in service occupations; leased staff in other occupations sit at 6.24. Deel publishes 1.14% for its German entity.
- Australia: Employee works in New South Wales (payroll tax 5.45%, icare workers compensation) is set to 1. Each state and territory sets its own payroll tax rate and threshold (roughly 4.75% to 6.85%) and runs its own workers compensation scheme. The provider's grouped Australian payroll is far above every threshold, so the full rate applies to each hire.
- Australia: Workers compensation at 0.5% of wages (office and IT work; provider-published range 0.14% to 1%) is set to 0.5. icare NSW prices each employer by its Workers Compensation Industry Classification and claims history, and has frozen 2025-26 classification rates for 2026-27. The classification table is not published as open text, so the line uses a secondary source: Deel's Australia guide quotes 0.14% to 1% for workers cover. Ask the provider for the exact rate.
- Italy: Employing entity averages more than 15 employees and sits in the general FIS scheme (FIS 0.80% and CIGS 0.90% both apply) is set to 1. Set by the EOR's Italian entity, not by the client. Below 16 employees the CIGS line falls away; up to 5 employees the FIS rate drops to 0.50%. Entities covered by a sector bilateral solidarity fund follow that fund's rates instead.
- Italy: Employee first insured after 31 December 1995 (pension base capped at EUR 122,295 in 2026) is set to 1. Workers already insured on 31 December 1995 have no pension ceiling; the minor contributions are due on the full salary in both cases.
- Poland: Accident insurance at the category-2 activity-group rate of 0.67% (IT, finance, professional services; the rate Deel publishes for Poland) is set to 0.67. ZUS sets each employer's accident rate from its PKD activity group once it reports 10 or more insured people: 0.93% for employment agencies (PKD 78), up to 3.33% for mining. Payers with up to 9 insured people pay a flat 1.67%. The provider's Polish entity, not the client, decides which applies.
- Poland: Employee stays enrolled in the PPK pension plan (employer 1.5%) is set to 1. Enrolment is the default; an employee who files an opt-out declaration stops the employer contribution from that month, and the on-cost falls by 1.5 points.
- Mexico: the IMSS "cuota adicional" is legally due only on salary above three times the daily UMA; the engine applies it to the whole capped base, an overstatement of at most a few dollars a month. The state payroll tax is modelled at a single typical rate although each state sets its own.
- Netherlands: the differentiated Whk premium is set per employer by the tax authority; the engine uses the published national average. The engine models an indefinite contract (low AWf rate) with a medium or large employer (high Aof rate), which is the EOR case.
- India: EPF-family contributions are computed on the statutory ceiling of the basic wage; many employers, and some EOR providers, contribute on the full basic wage instead, which raises the cost. The gratuity accrual is a derived rate (15/26 of a month per year of service), not a published percentage.
- Singapore: CPF applies to citizens and permanent residents only; the engine's default assumes the hire is one. Switch it off for Employment Pass holders.
Corrections
If a rate, cap or price on this site is wrong, write to research@eorscope.com with the official page that contradicts it. Corrections are applied to the data file, the page's review date changes, and a line is added to the change log when a provider price is involved.
Current status
| Countries published | 13 |
|---|---|
| Statutory lines recorded | 87 |
| Lines on a secondary source | 14 |
| Providers tracked | 9 |
| Providers with a published EOR price | 8 |
| Employer rules last reviewed | 2026-09-07 |
| Provider prices last checked | 2026-09-02 |
| Exchange rates | ECB 2026-09-02 |
EOR Scope publishes independent cost comparisons for research purposes. Figures are estimates built from official employer-contribution rules and provider list prices on the dates shown. This is not legal, tax or employment advice; confirm every number with the provider and a qualified adviser before hiring.