EOR Scope Global cost observatory , home

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.

A marked line is named on the country page itself, not buried here: the note says which authority could not be read, which source stands in its place, and what would change if the official figure turned out different. Where a mandatory charge is a band rather than a single rate, we model a point inside the band, say which one and why, and never pick the bottom of it just to make a country look cheap. Where an amount is real but cannot honestly be expressed as a percentage of one salary, the line is carried at zero, kept out of the total and explained, so that the total on this site is always a figure every part of which has a source.

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

  1. The gross salary entered in USD is converted to the local currency, so that local caps, floors and thresholds apply as the law writes them. Three regimes do that work, each dated in its own way. Where the European Central Bank quotes the currency, the conversion uses its reference rate of the date shown, re-based on USD. Where the currency is pegged to the US dollar, the ECB does not quote it and the conversion uses the official parity published by the issuing central bank. Where neither applies, it uses the European Commission's monthly accounting rate, the rate the Commission itself uses for its budget.
  2. 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.
  3. Statutory extras flagged as recurring are added; contingent items (severance, profit sharing, transition payments) are shown but excluded.
  4. 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 second regime is dated differently, and it is worth saying why. The currencies here whose parity comes from their own central bank are AED at 3.6725 to the dollar (Central Bank of the UAE, read 2026-09-20), JOD at 0.709 to the dollar (Central Bank of Jordan, read 2026-09-24), QAR at 3.64 to the dollar (Qatar Central Bank, read 2026-09-20) and SAR at 3.75 to the dollar (Saudi Central Bank (SAMA), read 2026-09-20). A pegged parity is not a daily quotation: it moves only if the issuing bank re-anchors the peg. So the date on those lines is the date the parity was read at that bank, not the date of a market close, and the figure is expected to be identical at the next reading.

The third regime is dated by a month. The 25 currencies neither quoted by the ECB nor pegged to the dollar — ALL, AMD, ARS, AZN, BDT, CLP, COP, CRC, DOP, EGP, GEL, GHS, KES, KZT, LKR, MAD, MMK, NGN, PEN, PKR, RSD, TWD, UAH, UYU and VND — are converted at the European Commission's InforEuro accounting rate for October 2026, read 2026-10-01 and re-based on that same month's euro-dollar value. The Commission fixes one rate per currency per calendar month and books its own budget at it. That rate does not move until the month does, which is why these lines carry a month rather than a market close. ARS, EGP, GHS and NGN can move by several points inside a single month: a figure converted through one of them is as old as its month, and the local ceilings behind it are re-read at least as often.

One consequence of running three regimes is worth stating rather than leaving for a reader to find. The Commission fixes its monthly rate on an earlier reference day than the ECB close shown above, so the two euro-dollar values the site carries usually differ by a fraction of a percent. For October 2026 they coincide: 1.1355 at the ECB reference date and 1.1355 for the Commission's rate, so this month re-basing the two regimes on the dollar adds no gap between them. Both remain indicative, and a provider's own FX margin is normally wider than any gap between them; where the difference would change a decision, price the hire in its own local currency.

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. Since 21 November 2025 (Code on Social Security, 2020, section 2(88); Code on Wages, 2019, section 2(y)) wages is at least half of all remuneration: payments such as house rent allowance, conveyance, overtime and commission that exceed one-half of remuneration are added back to wages. The statutory wages (basic pay, dearness allowance and retaining allowance, plus any excess added back) are therefore at least half of remuneration; the proviso does not require basic pay plus dearness allowance alone to reach half. Remuneration is not CTC: the Ministry's FAQ counts employer PF and pension contributions and statutory bonus in it but not gratuity or ESI. The model uses 50%, the legal minimum, so the figures built on it are floors. The 'basic' lines (EPF, EPS, EDLI, administration) are capped at the Rs 25,000 monthly ceiling, so the share changes them only for gross pay below Rs 50,000 a month; the gratuity accrual follows the share at every salary.
  • 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.
  • United States: Employee works in California (state unemployment, training tax and workers' compensation priced at California rates) is set to 1. Chosen on where software developers work, not on search volume. The Bureau of Labor Statistics' May 2025 Occupational Employment and Wage Statistics count 1,687,890 software developers (occupation 15-1252) in the United States, of whom 284,390 work in California (16.8%), against 163,880 in Texas (9.7%), 113,510 in New York (6.7%), 107,030 in Washington (6.3%) and 87,890 in Florida (5.2%). Social Security and Medicare apply at the same rates from one state to the next; the unemployment, training-tax and workers' compensation lines below change with the state. No local payroll tax is modelled: San Francisco's Payroll Expense Tax was repealed in full by Proposition F from 1 January 2021, and city gross-receipts or business-licence taxes are levied on the provider's revenue, not on a salary.
  • 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 0.222% of wages (icare NSW class 783400 Computer Consultancy Services, 2026-27) is set to 0.222. icare NSW prices each employer by its Workers Compensation Industry Classification (WIC) and, above the small-employer threshold, its claims history; it has confirmed that WIC rates do not change for the 2026-27 policy period. Its published 2026-27 WIC rate table sets class 783400 Computer Consultancy Services (computer consultancy, systems analysis, programming, website design) at 0.218% of wages, plus a Dust Diseases contribution of 0.004% including GST, modelled together as 0.222%. Under an employer of record the provider is a labour hire employer, and the WIC System 2026-27 classes each hired-out worker by the activity most closely associated with that worker's occupation, so a software role sits in 783400, not in the provider's own placement class. Ask the provider for the rate on its NSW policy.
  • China: Employee registered in Shanghai (Chinese contribution rates and bands are set city by city, not nationally) is set to 1. There is no such thing as a Chinese employer rate. The national ministry sets policy ceilings - since 1 May 2019 no province may charge more than 16% for pension - and each city then publishes its own annual schedule of rates, floors and caps. Shanghai is modelled here because it is where almost every provider prices its China example. Deel's own page shows the spread it creates: 34.32% for Shanghai against 40.20% for Beijing and 41% for Tianjin on the same salary. Ask which city your provider will register the hire in before comparing any two quotes.
  • China: Work-injury insurance at band 2 = 0.4% (the band Shanghai assigns to labour-dispatch entities and business services) is set to 0.4. Shanghai applies the national eight-band industry schedule, 0.2% to 1.9%, in force from 1 January 2026 to 31 December 2030. The band follows the registration and main business of the employing entity, not the job: band 1 covers software and IT services and financial services, while business services, professional technical services and every labour-dispatch entity sit in band 2, which is 0.4%. The line is modelled at band 2, the band of dispatch and business-services entities; a provider whose Shanghai entity is registered in band 1 would pay half, 0.2 points of salary less, which is worth asking about when comparing quotes.
  • China: Housing fund at 7%, the top of the 5% to 7% band the employer chooses is set to 7. The Shanghai housing fund committee lets each employer pick a whole-number rate between 5% and 7%, matched by the same rate from the employee. Modelled at 7% because that is the figure Deel publishes for China, and because understating a mandatory employer charge is the more damaging error. A provider contributing at 5% would be 2 points of salary cheaper on this line, so it is worth asking which rate appears in the quote.
  • 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.
  • Brazil: RAT accident rate at grade 2 = 2% (the employer of record's own activity, CNAE 7830-2/00, supply and management of human resources for third parties) is set to 2. The RAT rate follows the preponderant activity of the employer, and under an EOR the legal employer is the provider, not you. In the official Receita Federal table the closest class to an EOR's own business, 7830-2/00 'Fornecimento e gestao de recursos humanos para terceiros', is grade 2. A software house hiring through its own Brazilian entity would sit at grade 1 (6201-5/01, 1%), so the same engineer can carry a different RAT depending on who employs them. Deel's published Brazil figure implies 1.5%. Ask your provider which CNAE it declares.
  • Brazil: FAP accident-prevention multiplier at its neutral value of 1.0 (legal range 0.5 to 2.0) is set to 1. Every Brazilian establishment gets an individual multiplier on its RAT rate, set from its own accident frequency, severity and cost history. At 0.5 the 2% becomes 1%; at 2.0 it becomes 4%. No provider publishes its FAP, so the ledger uses the neutral 1.0 and the line is worth asking about: it is the only employer charge in Brazil that depends on the provider's own claims record rather than on your hire.
  • United Arab Emirates: Foreign full-time employee on a work permit and residence visa is set to 1. Article 51(1) of the Labour Relations Decree-Law sends the national worker to the pension and social security legislation in force, and article 51(2) gives the foreign worker an end-of-service gratuity in its place. An employer-of-record hire in the Emirates is almost always the second case, which is why this ledger carries no pension contribution at all: the employer contribution to the General Pension and Social Security Authority follows Emirati and GCC nationals, and is priced in the note on nationality below rather than in the total. Emiratisation quotas are a hiring constraint on mainland companies rather than a payroll rate, and are not modelled here.
  • United Arab Emirates: Basic wage as a share of the total package is set to 0.5. This is the number that decides the cost of an Emirati hire, and federal law does not fix it. Article 1 of the Decree-Law defines the basic wage as the amount stated in the contract, which 'does not include any other allowances or benefits in kind', and article 51(5) computes the gratuity on the last basic wage alone, so an identical package split differently produces a different bill. Article 66(3)(a) of the DIFC Employment Law does fix one, next door in the same emirate: there the basic wage 'shall not be less than fifty percent of the Employee's Annual Wage'. This ledger takes that floor as its declared point, which makes the figure on this page a floor too: a package where basic pay is 60% of the total carries 3.45% rather than 2.88%, and one paid wholly as basic pay carries the full 5.75%.
  • Vietnam: Region I modelled: regional minimum wage VND 5,310,000 a month is set to 5310000. Vietnam sets four regional minimum wages, and two things on this page depend on which one applies: the pay floor under the Labour Code, and the ceiling of the unemployment-insurance base, which is twenty times the regional minimum. Modelled on Region I — the urban districts of Hanoi and Ho Chi Minh City, where almost every EOR hire sits — at VND 5,310,000 a month from 1 January 2026. Region II is VND 4,730,000, Region III VND 4,140,000 and Region IV VND 3,700,000. On a professional salary the choice changes nothing at all, because pay is far above the floor and far below the unemployment ceiling.
  • Belgium: Hire is a white-collar employee (employe / bediende), not a manual worker (ouvrier / arbeider) is set to 1. Belgium still splits its payroll mechanics by collar even though notice periods were unified in 2014. For a manual worker the base of every ordinary contribution is raised to 108% of gross and the employer pays a further 15.84% to fund holiday pay through the national holiday office, which pays the worker directly. For an employee the employer pays holiday pay itself, which is the model priced here because it is what EOR clients hire almost without exception.
  • Belgium: Legal employer has ten or more employees, so the special unemployment contribution applies is set to 1. The 1.69% special unemployment contribution is owed only by employers occupying at least ten workers. Under an EOR the legal employer is the provider, and a provider's Belgian employing entity normally occupies well over ten workers, so expect this line on an EOR hire - ask whether that entity is the provider's own or a partner's. Your own newly incorporated Belgian subsidiary with one or two employees would not pay it - a rare case where the entity route is genuinely cheaper per head on a statutory line, not just on fees.
  • Portugal: The annual gross entered is the employee's whole year of pay, paid in fourteen instalments: twelve months plus the holiday and Christmas subsidies is set to 1. This is the single modelling choice that decides whether Portugal looks like a 24% country or a 45% one, so it is stated rather than assumed. Portuguese pay is quoted monthly and the year contains fourteen of those months, because the Labour Code gives the employee a Christmas subsidy equal to one month (art. 263) and a holiday subsidy on top of holiday pay (art. 264). Deel states the convention plainly on its own Portugal page: 'Please note that 13th and 14th month salaries are paid to the employee in monthly instalments and are included in the total annual salary.' Playroll puts it the same way, 'splitting annual pay into 12 regular months plus holiday and Christmas allowances', and Rippling writes that Portuguese salaries 'are split into 14 payments throughout the year rather than 12'. So the annual figure you enter above is divided by fourteen to set the monthly wage, exactly as Italian and Spanish salaries are treated on this site. Adding the two subsidies a second time would count the same euros twice and would overstate the hire by about twenty points. If instead you mean a monthly wage times twelve, enter fourteen times that monthly wage here.
  • Hungary: No employer tax credit applies to this hire is set to 1. The social contribution tax carries a long list of credits, but each one targets a category of worker rather than an employer: unskilled and agricultural roles, people entering the labour market, workers with reduced capacity, researchers, apprenticeship contracts. A software engineer on an open-ended contract matches none of them, so the full 13% is modelled. If your hire does fall into one of those categories, the credit is worth asking the provider about, because it is applied by the employer of record and not by you.
  • Romania: The role is classified as normal working conditions is set to 1. Romania keeps one employer pension charge in reserve for hazardous work. Article 138 of the Fiscal Code sets it at 4% for conditii deosebite de munca and 8% for conditii speciale de munca, both payable by the employer, both defined by the pensions act rather than by the tax authority. An office role does not fall into either class, so neither rate is modelled. The list of qualifying activities sits in the pensions act rather than in the tax code and is not reproduced here. If there is any chance your hire's role is classified as deosebite or speciale, add 4 or 8 points to the figure on this page and ask the provider which classification it will file.
  • Colombia: Occupational risk class I (office work), charged at the initial rate of 0.522% is set to 0.522. The ARL rate follows the risk class of the job, not of the company, and under an employer of record the policy is taken out by the provider. Class I is the class for office and administrative work; a company entering the system for the first time pays the 'valor inicial' of its class, which is 0.522% for class I. The class I band runs from 0.348% to 0.696%, and classes II to V run higher.
  • Colombia: The employer is a company that files Colombian corporate income tax, which is what triggers the article 114-1 exoneration is set to 1. Article 114-1 of the Estatuto Tributario exonerates 'las sociedades y personas juridicas y asimiladas contribuyentes declarantes del impuesto sobre la renta' from health, SENA and ICBF on employees paid under ten minimum wages. An employer of record's Colombian entity is such a company. An individual employing fewer than two people is outside the exoneration.
  • Denmark: Salaried monthly employee, business services industry group is set to 1. Two classifications decide a Danish employer's bill, and both are assumed here. The first is that the hire is a funktionaer paid monthly, which is what a software engineer on a permanent contract is: that puts them under the Funktionaer Act for notice and sick pay, and under the holiday act's 1% supplement rather than its 12.5% holiday allowance. The second is the industry group behind the AES charge, modelled at group 71, financing and business services, which is what an employer of record's own Danish entity is. A construction or industrial classification would multiply that one line several times over, but it is small enough that the difference barely moves the total.
  • Switzerland: Employee registered in the canton of Zurich (the family allowance rate is set canton by canton, and within Zurich by the fund) is set to 1. There is no Swiss family allowance rate. The federal social insurance office states the rule itself: 'Les cotisations aux allocations familiales (AFam) dépendent du canton dans lequel votre employeur a son siège... Elles dépendent aussi de la caisse d'allocations familiales à laquelle votre employeur est affilié.' So the figure moves twice - with the canton, and then with which of the competing funds the employer joined inside that canton. Zurich is modelled because it is the largest labour market in the country and the cantonal fund publishes its rate: 1.025% of payroll for 2026. Providers land elsewhere: Deel prints 1.6% for its Swiss family fund on the same date, more than half a point above the Zurich cantonal fund, on exactly the same hire. Ask which canton and which Ausgleichskasse the quote is built on before you compare two Swiss numbers.
  • Switzerland: Employee is 35 to 44 years old, so the pension credit is 10% of coordinated salary and the employer's legal minimum is half of it is set to 5. The Swiss second pillar prices the employee's date of birth directly, in steps. Article 16 LPP sets the annual retirement credit as a percentage of coordinated salary by age band: 7% from 25 to 34, 10% from 35 to 44, 15% from 45 to 54 and 18% from 55 to the reference age. Article 66(1) says the employer's total contribution must be at least equal to the employees' total, so the legal minimum on the employer is half: 3.5%, 5%, 7.5% and 9%. On the example salary here that is the difference between about 9.9% and 13.5% of total employer on-cost for the identical role - roughly 3.6 points between the youngest and the oldest band. The 35-44 band is modelled as the declared middle. Nothing else about the hire changes; the candidate's age does.
  • Costa Rica: The INS occupational-risk policy is carried at zero, so the total below is a floor is set to 0. Every Costa Rican employer must also insure its staff against occupational risks with the Instituto Nacional de Seguros. That premium is rated by activity and is billed by the INS, not collected by the CCSS with the payroll, so it is not one of the ten lines the CCSS charges. It is left at zero here rather than guessed, which makes the figure below a minimum.
  • Israel: Israeli resident aged 18 to retirement age (column 1 of form 102) is set to 1. National insurance rates in Israel are set per category of worker, and the reporting form 102 has a column for each. This ledger models column 1, the ordinary Israeli-resident employee aged 18 up to retirement age, which is the normal employer-of-record hire. Every other column costs the employer less: 2.12% flat above the age of entitlement to the old-age pension, 2.12% for an employee under 18, and slightly reduced rates for a controlling shareholder in a closely held company. Health insurance is deducted from the employee only and never costs the employer anything.
  • Saudi Arabia: Non-Saudi employee on a work visa and iqama is set to 1. Almost every employer-of-record hire in Saudi Arabia is a foreign national, and that single fact decides the payroll. Articles 14(1) and 43(1) of the Social Insurance Law make the annuities and unemployment insurance branches mandatory for Saudi employees and workers, so the employer shares of those two branches that a Saudi hire costs, at least 10% for the annuities branch for a Saudi hire with no contribution period before 3 July 2024 (article 15 sets 11% as the end rate; Council of Ministers resolution 1022 of 26/12/1445H phases it in by half a point a year for the employer, 10% from 1 July 2026 and 11% from 1 July 2028 - secondary source: the GOSI timetable as reported by Argaam and Okaz; Saudis with earlier contribution periods stay under the previous law at 9%) and 0.75% for unemployment insurance (article 44(1) sets 1%; resolution 1022, under article 44(2), fixes 1.5% in total, shared equally), do not arise for a non-Saudi hire; article 28 applies the occupational hazards branch to all employees working in the Kingdom. What the foreign hire costs instead is the end-of-service award, plus a set of per-head charges that no percentage can express. Nitaqat, the Saudisation quota system, is a hiring constraint rather than a payroll cost and is not modelled here.
  • Saudi Arabia: Basic pay plus housing allowance as a share of gross is set to 0.9. Article 8(1) of the Social Insurance Law computes contributions on the basic wage, and lets the Regulations add other benefits and allowances to that base; in practice GOSI charges basic pay plus the housing allowance. This ledger models that base at 90% of gross, which is the share implied by Deel's own Saudi page: it offers employers either 2% of basic pay and housing allowance or 1.80% of the whole monthly gross as the equivalent flat figure. Raise this share towards 1 and the GOSI line rises towards the statutory 2%; it does not change the end-of-service award, which article 84 of the Labor Law computes on the whole wage.
  • South Korea: Provider's Korean entity has 150 to 999 employees (employment-security rate 0.65%) is set to 0.65. The employment-security and vocational-training half of employment insurance is charged on the legal employer's headcount, and under an EOR the legal employer is the provider, whose Korean payroll includes every worker it hosts. The decree sets four rates: 0.25% under 150 staff, 0.45% at 150 or more when the business is a priority-support company, 0.65% from 150 to 999 otherwise, 0.85% at 1,000 or more. A smaller provider would land at 0.25% or 0.45% and a very large one at 0.85%, a spread of 0.6 points of pay; ask the provider which bracket its Korean entity is in.
  • France: Example salary is above 3 x SMIC (EUR 65,629 a year in 2026), so no general reduction of employer contributions applies is set to 65629. France replaced its old reduced rates with a single degressive relief on 1 January 2026, the reduction generale degressive unique (RGDU), which stops at a gross salary of 3 x SMIC. URSSAF computes the annual SMIC as hourly SMIC x 35 x 52, so 12.02 EUR x 1,820 = 21,876.40 EUR and the ceiling is 65,629 EUR (the June revaluation to 12.31 EUR is handled by a 2.9293 coefficient that lands on the same ceiling). The example is deliberately set above it, at 69,808 EUR, because the RGDU is a single coefficient applied to the whole employer block rather than a rate on any one line: the engine cannot subtract it, so every ledger below is exact only above the ceiling. Set a salary under 65,629 EUR in the calculator and the total is overstated by roughly 2 to 3 points of gross.
  • France: Hire is a cadre (executive status), which adds the APEC levy and the 1.50% tranche 1 death-benefit contribution is set to 1. Cadre status is the norm for an engineer hired through an EOR. It costs the employer two extra lines: the APEC levy (0.036% employer share) and the contribution of 1.50% of tranche 1 that the 1947 executives' agreement, restated by the national agreement of 17 November 2017, puts entirely on the employer. Both disappear for a non-cadre, which is worth about 1.1 points of gross at this salary.
  • France: Legal employer has 50 or more employees, so Fnal is 0.50% of all pay and the training levy is 1% is set to 1. Under an EOR the legal employer is the provider, and a provider's French employing entity is normally far past the French headcount thresholds - ask whether it is the provider's own entity or a partner's. Below 50 employees Fnal falls to 0.10% and is capped at the social security ceiling; below 11 employees the training levy falls to 0.55% and the versement mobilite is not due at all. Those three thresholds are the main reason a small French subsidiary of your own can be cheaper per head on statutory lines than an EOR.
  • France: Employee works in Paris, so the versement mobilite is the Ile-de-France Mobilites inner-zone rate of 3.20% is set to 3.2. The transport levy is set by the local transport authority and is the single most location-dependent line in France. URSSAF's own rate file gives 3.20% for the 143 communes of the Ile-de-France inner zone (Paris, Hauts-de-Seine, Seine-Saint-Denis, Val-de-Marne), which is the highest rate in the country; the outer Ile-de-France rings sit at 2.01% and 1.60%, Bordeaux, Nantes and Marseille at 2.00%, and many rural areas at nothing. Paris is modelled because that is where the providers' French entities and most EOR hires sit, not because it is representative of France; outside the inner zone, take 1.2 to 1.6 points off the total.
  • France: Work-accident insurance at the 2026 national average net rate of 2.08% is set to 2.08. France notifies an AT-MP rate per establishment, computed from the employer's own claims record and activity, and no provider page we read publishes the rate of its French entity. The only official figure that can be quoted is article 2 of the tarification order of 30 December 2025: the national average net rate is 2.08%. Office and software work sits below that average - Deel's own France page shows 0.75% for its entity - so this line is modelled at the average rather than at the bottom of the range, and a 0.75% rate would take about 1.3 points off the total.
  • Thailand: Workmen's compensation main rate 0.2% (office and business services class) is set to 0.2. The Workmen's Compensation Fund main rate runs from 0.2% to 1.0% of pay by business type, set by the ministerial notice of 21 February 2019. Modelled at the office and business-services grade, which is the lowest in that band, because the grade follows the employer's registered activity and an EOR registers as an office-based service business — the Social Security Office's own worked example puts a restaurant one grade above it. The base is capped at THB 240,000 a year per employee, so the whole line is THB 480 a year here and would be THB 2,400 at the 1.0% grade.
  • Finland: Employee is 35 years old, so all three Finnish employer contributions apply in full is set to 35. Age is a switch in Finland rather than a rate, and the three lines switch at different ages. Earnings-related pension (TyEL) must be insured from the calendar month after the employee turns 17, up to an upper age limit that depends on the year of birth. The unemployment insurance contribution is paid only for employees aged 18 to 64, so it falls away entirely at 65. The employer's health insurance contribution is paid for employees aged 16 to 67. At 35 all three are due, which is the ordinary case and the one priced here. Hiring a 66-year-old removes the unemployment line and about 0.31 points of the total. One thing age no longer changes in 2026: the employee's own TyEL share is a flat 7.30% at every age, where in 2025 it was 7.15% under 53 and 8.65% between 53 and 62 - and the employer's share, being the rest of the contribution, moved with it. Any page still quoting a 7.15/8.65 split is quoting 2025.
  • Finland: TyEL priced at the published average employer rate for a contract employer, 17.10% of wages in 2026 is set to 17.1. Finland does not publish one TyEL employer rate, so a point is declared here rather than left as a band. The Finnish Centre for Pensions states that the basic contribution of an employer with an insurance contract is 24.85% of wages in 2026, that the worker's share of it is 7.30 percentage points, and that 'the average employer's share under the Employees Pensions Act is 17.10 per cent of wages in 2026'. The Tax Administration prints the same 17.10% as the average rate for an employer with an insurance contract. A particular employer's rate moves around that average in two ways: the pension company's own management cost is added, its client bonuses are deducted, and an employer whose payroll two years earlier exceeded EUR 2.4555 million also carries a disability component rated on the disability pensions granted to its own staff. An employer of record is normally in that larger bracket, so its disability component is experience-rated rather than flat - which can put its true TyEL cost either side of 17.10%. An employer that does not employ continuously and paid under EUR 10,272 of wages in six months is an occasional employer instead and pays a flat 25.85% with no client bonus.
  • Finland: Unemployment insurance priced at the lower tier, 0.31%, on the assumption the legal employer's Finnish payroll stays under EUR 2,509,500 a year is set to 0.31. The Finnish unemployment contribution has two tiers, and the threshold is on the employer's total annual payroll, not on your employee's salary. In 2026 the employer pays 0.31% up to EUR 2,509,500 of wages and 1.23% on the part above it. Under an employer of record the legal employer is the provider, so the tier is a fact about the provider's Finnish payroll that no provider page we read discloses. The lower tier is priced here because it is the rate every employer pays on the first EUR 2.5 million and because Deel's published Finland breakdown, read 20 September 2026, prices the lower tier too. If your provider is already above the limit, every euro of your hire's salary is charged at 1.23% instead: 0.92 points more, about US$600 a year on this page's example salary. That is a question worth putting in writing to a provider, and it is the same trap Belgium sets - a statutory line where hiring through a large provider costs more than hiring through a small entity of your own. Deel's own Finland page compounds the confusion by printing the threshold as 'up to an annual salary of EUR 2,337,000', which reads as an individual salary limit; no employee earns that, and the figure is in any case the 2024 limit.
  • Argentina: Employer contribution rate taken at 20.40%, the rate for a services or commerce company above the medium-enterprise tranche 2 threshold is set to 20.4. Article 19 of Ley 27.541 sets two rates: 20.40% for private-sector employers whose main activity falls in 'Servicios' or 'Comercio' and whose total annual sales exceed the limit for categorisation as a medium enterprise, tranche 2; 18% for everyone else. An employer of record is a services company and its Argentine payroll normally puts it above that threshold, so the higher of the two rates is the one modelled. A smaller local employer would pay 2.4 points less.
  • Argentina: The occupational-risk (ART) premium is carried at zero, so the total below is a floor is set to 0. Cover under Ley 24.557 is compulsory and is bought from a licensed ART at a negotiated rate, not at a published statutory percentage. Rather than invent a figure, the line is carried at zero and the total is stated as a minimum.
  • Malaysia: Employee is a Malaysian citizen or permanent resident is set to 1. This is the decisive assumption for Malaysia, and it moves the total by about ten points. The EPF Third Schedule puts Malaysians, permanent residents and non-Malaysians who registered as members before 1 August 1998 in Part A, where the employer pays 12% or 13%. A non-Malaysian who first registered from 1 August 1998 falls under Part F: employer 2% and employee 2%, with no wage limit, for the October 2025 salary month onwards. SOCSO, the Employment Insurance System and the HRD Corp levy are not affected in the same way - the levy is charged on Malaysian employees, and SOCSO covers foreign workers under the Third Schedule of Act 4. If your hire is a foreign national in Malaysia, ask the provider for a Part F quote instead of this one.
  • Malaysia: Employee is under 60 years old is set to 1. Age changes two lines at once. From 60, a Malaysian employee's EPF drops to an employer share of 4% with no employee share (Third Schedule Part E), and SOCSO moves from the First Category, which is 1.75% for the Employment Injury and Invalidity Schemes, to the Second Category, which is 1.25% and covers Employment Injury only. The Employment Insurance System applies to employees aged 18 to 60. A hire aged 60 or over therefore costs roughly nine points less than the figure on this page.
  • Austria: Place of employment is Vienna (three Austrian employer charges are set by the province, not by the federation) is set to 1. Austria does not have one national employer rate. Three lines move with the province the job sits in. Vienna tops two of the three - it is alone at 0.75% on the housing levy and alone in charging the employer levy at all - while on the third, the chamber surcharge, it sits mid-table at 0.36% behind Burgenland and Tyrol. The housing subsidy levy (Wohnbauförderungsbeitrag) rose in Vienna alone to 0.75% employer from 1 January 2026 against 0.50% everywhere else. The chamber surcharge (DZ) is set province by province: 0.36% in Vienna in 2026, from 0.31% in Upper Austria to 0.40% in Burgenland. And the Vienna employer levy, the so-called underground-railway tax, exists only inside the city. Net effect: a hire registered in Vienna costs about 0.5 points of salary more than the same hire in Upper Austria. Vienna is modelled because it is where providers register their Austrian examples - Deel prices the Vienna levy on its own Austria page.
  • Austria: Hire is a white-collar employee (Angestellte), not a manual worker (Arbeiter) is set to 1. The social insurance authority publishes its rate table in four columns, and Arbeiter is not the same column as Angestellte. A manual worker in construction also carries the bad-weather compensation levy (0.70% employer) and, where the night-heavy-work act applies, a 3.80% employer levy that no office role ever pays. Every rate on this page is the Angestellte column.
  • Indonesia: Work accident (JKK) class: very low risk, 0.24% is set to 0.24. BPJS Ketenagakerjaan charges JKK on five risk grades — 0.24%, 0.54%, 0.89%, 1.27% and 1.74% of monthly wages — set by the employer's line of business. Modelled at the very-low grade because the legal employer under an EOR is an office-based services company; BPJS's own worked example puts a restaurant one grade higher, at low risk. If the provider's registered activity sits in a higher grade the difference is up to 1.5 points of pay, so ask which grade the quote assumes.
  • Slovakia: Employee is not a person with a disability and does not draw an old-age, early old-age or long-service pension is set to 1. Both change the ledger. For an employee with a disability the employer health rate halves to 5.5%. For an employee already drawing an old-age or early old-age pension the employer pays no invalidity insurance, and unemployment insurance does not apply either.
  • Slovakia: Meal contribution paid on 234 shift days in 2026: 261 weekdays, less the 7 days of rest that fall on a weekday, less 20 days of leave is set to 234. A declared modelling point, not a statutory figure. An employee who turns 33 during the year has 25 days of leave, which takes the count to 229; days of sickness or other absence take it lower again, because the contribution follows shifts actually worked for more than four hours.
  • Croatia: The hire is not a first-time employee under article 20(2) of the Contributions Act is set to 1. Article 20(2) of the Contributions Act provides that for an insured person employed for the first time ('osiguranik koji se prvi put zapošljava' - written here without diacritics as 'prvi put zaposljava') only the contributions taken out of gross pay are calculated, which removes the employer's 16.5% health contribution, and article 20(3) limits this to monthly bases covering a period of up to one year. Article 7 point 54 defines a person employed for the first time on an employment contract as someone the employer registers on an open-ended contract who had no open-ended employment contract before. An experienced software engineer does not qualify, so this page charges the full 16.5%. For a graduate on a first open-ended contract the employer side can be close to nothing for the first year; ask the provider whether it applies the relief and whether its quote passes it on.
  • Pakistan: Sindh minimum wage, the SESSI base in PKR a month (EOBI uses the federal rate of PKR 40,700) is set to 43000. Social security in Pakistan is provincial, and the minimum wage that drives it is notified province by province; the old-age scheme is federal and runs on the federal rate. This page models Sindh, where the Labour and Human Resources Department raised the monthly minimum wage for unskilled adult, juvenile and adolescent workers from PKR 40,000 to PKR 43,000 with effect from 1 July 2026 (notification of 17 August 2026). The Islamabad Capital Territory set PKR 40,700 from the same date, and Balochistan's last notified figure read here, from July 2025, is PKR 37,000. A hire in Punjab pays the equivalent Punjab institution rather than the Sindh one, at the same 6%.
  • Norway: Employer registered in Oslo, which is zone I for the employer's national insurance contribution is set to 1. The rate follows the zone in which the employer (or its registered sub-unit) sits, not where the employee lives. Zone I carries the full 14.1%; the other zones carry 10.6%, 6.4%, 5.1%, 7.9% and, in zone V, nothing at all.
  • Norway: Occupational pension funded at the legal minimum of 2% of pay up to 12 G is set to 2. The Mandatory Occupational Pension Act sets a floor, not a rate. Many Norwegian employers fund 5% or more, and a provider that already runs a scheme will quote whatever that scheme pays.
  • Norway: Holiday pay modelled as a 2.19% surplus over the pay withheld for the 25 statutory holiday days is set to 2.19. Holiday pay of 10.2% replaces salary for the leave period rather than being added to it. Deducting 25 of 26 virkedager of a month's salary, which is 8.01% of annual pay, leaves 2.19% as new money. This is a declared modelling point, not a rate printed in the Act.
  • Czech Republic: Role is not risk-classified work, and the employee is not a paramedic or a member of a works fire brigade is set to 1. The Czech employer rate is not single. The pension reform of 2023 opened a second and a third employer rate for hazardous and emergency work, phased in year by year; the ordinary rate stays at 24.8%.
  • Czech Republic: Statutory work-injury insurance at 5.6 per mille, the residual 'other economic activities' group of decree 125/1993 is set to 0.56. The rate follows the predominant business activity of the legal employer, which under an EOR is the provider. Supplying personnel is not named in any rate group of the decree's annex, so the residual group applies. An entity of your own doing software work would be OKEC 72 at 2.8 per mille.
  • New Zealand: The employee is a KiwiSaver member is set to 1. This is the single largest assumption on the page and it is about the employee, not about you. The compulsory employer contribution is owed only for employees who are in KiwiSaver. New employees aged 18 to 64 are automatically enrolled and may opt out between weeks 2 and 8; existing members stay in; an employee on a savings suspension, or one who opted out, carries no employer contribution at all. So the same salary can cost 3.5% or 0% depending on one decision your hire makes in their first two months, and no provider quote can tell you in advance which it will be. Two further carve-outs from Inland Revenue's employer guide: no compulsory employer contribution is required for employees under 16, and contributions to an existing complying superannuation scheme can reduce what is owed. Budget for 3.5% and treat an opt-out as a windfall, not the other way round.
  • New Zealand: The ACC Work levy is priced at an office classification unit is set to 1. ACC charges the Work levy per $100 of liable payroll at a rate set by the employer's classification unit (CU). The rate modelled is 0.02%, the rate that Schedule 2 of the Accident Compensation (Work Account Levies) Regulations 2025 sets for 2026/27 for CU 78340 'Computer systems design and related services', and that ACC's Levy Guidebook 2026/27 prints for the same CU. Two things follow. Rates differ sharply between office work and physical trades, so this line is not transferable to a warehouse or field role. And under an employer of record the levied employer is the provider, whose classification and whose claims history drive the rate - ACC's Experience Rating programme adjusts a Work levy up or down on past claims once a business has paid three invoices. Ask which CU your provider is registered under.
  • Ukraine: The employer is an ordinary payer, not a Diia City resident is set to 1. This assumption is worth more money than anything else on this page. Part 14-1 of article 8 of the unified contribution law sets the contribution for a Diia City resident at the minimum insurance contribution on each insured person's salary - a flat amount, not a percentage - instead of 22% of actual pay. The minimum insurance contribution is defined in article 1 as the minimum wage multiplied by the rate, so in 2026 it is 22% of UAH 8,647, that is UAH 1,902.34 a month, whatever the employee earns. An employer of record is priced here as an ordinary payer at 22%, because Diia City residency is a status a company obtains for itself under the digital-economy law and carries qualifying conditions on activity, headcount and average pay that a provider hiring on your behalf will not normally meet for your role. If you are weighing an entity of your own, this is the line to model first.
  • Chile: Unidad de Fomento taken at CLP 40,983.58, its value on 21 September 2026 is set to 40983.58. Chile writes its contribution ceilings in Unidades de Fomento, an index that is re-published every day, so a ceiling in pesos is only true on the day it is converted. The two ceilings on this page - 90.0 UF a month for pensions, health and accident cover, 135.2 UF a month for unemployment insurance - are converted at the Servicio de Impuestos Internos value for 21 September 2026. Neither binds at the example salary.
  • Chile: Statutory profit share taken under article 50, at 25% of pay capped at 4.75 monthly minimum incomes a year is set to 4.75. Article 47 of the Codigo del Trabajo obliges a profitable company to share at least 30% of its liquid profits with its staff. Article 50 lets the employer discharge that obligation instead by paying 25% of the pay earned in the year, capped per worker at 4.75 ingresos minimos mensuales, whatever the profit. Practically every employer takes the article 50 route, which is what this ledger models. With the minimum income at CLP 553,553 the cap is CLP 2,629,376 a year, so the 25% rate only bites on salaries below about CLP 10.5 million a year.
  • Chile: The activity-rated supplement to the accident insurance is carried at zero, so the total below is a floor is set to 0. Article 15(b) of Ley 16.744 adds a differentiated contribution on top of the 0.90% basic rate, set by decree according to the employer's activity and risk and capped at 3.4%. It depends on the provider's own classification, not on the employee's job, so it is left at zero rather than guessed.
  • Turkey: The two-point Treasury support on the employer's pension share is left out of the total is set to 0. Article 81(ı) of act 5510 has the Treasury cover part of the employer's pension share, but only while the employer files on time and owes SGK nothing in premiums, administrative fines, late-payment penalties or interest. It is a discount a buyer cannot verify from outside, and it was cut from four points to two with effect from 1 January 2026, so the ledger carries the undiscounted rate and names the discount instead.
  • Turkey: Role carries no added service time (fiilî hizmet süresi zammı), so the employer's pension share is 12% is set to 1. Where a job qualifies for 60, 90 or 180 days of added service a year, the employer pays the whole of the difference: SGK publishes the employer pension share at 13%, 13.5% and 15% for those three cases. Office and software work is not among them.
  • South Africa: COIDA is assessed at the Class A office tariff of 0.18% is set to 1. The Compensation Fund assesses an employer by multiplying each employee's earnings, up to the prescribed maximum, by the tariff of the subclass the employer's business falls into. The tariffs are set by the Minister's Regulations on the Compensation Fund's Tariffs of Assessment (Government Notice 1282, Gazette 43959, 3 December 2020), which phased every subclass to its new rate by the 2025 assessment year: Class A, which covers finance, consultants, admin consultants and education services, is at 0.18%. That office tariff is what this page applies. Two consequences under an employer of record. The assessed employer is the provider, so the subclass and the claims record are the provider's, not yours: the same schedule puts subclass 1960, management and career agents, at 0.81%. And the Minister also prescribes a minimum assessment per employer - R1,621 a year - which a provider's South African payroll passes many times over, so it never shows up as a per-employee charge on your invoice.
  • Hong Kong: The hire is aged 18 to 64 and stays longer than 60 days is set to 1. MPF covers employees aged 18 to 64. An employee engaged for fewer than 60 days is exempt, and so is an employee aged 65 or over, for whom neither side contributes. Those are the two cases where the single line on this page falls to nothing; both are unusual for a salaried engineering hire, so the full charge is modelled.
  • Peru: Severance deposit (CTS) taken at one and one sixth of a monthly salary a year is set to 1.1667. Article 21 of the CTS law has the employer deposit, in May and November, 'tantos dozavos de la remuneracion computable percibida por el trabajador en los meses de abril y octubre respectivamente, como meses completos haya laborado en el semestre'. A full year is therefore one monthly salary. Article 16 then adds one sixth of the gratificaciones to the computable pay, which brings the annual deposit to seven sixths of a month, or 9.72% of annual gross.
  • Peru: The compulsory life policy and the profit share are carried at zero, so the total below is a floor is set to 0. The Seguro de Vida Ley premium is priced by the insurer on the employee's age, and the profit share is a slice of the company's taxable income rather than of any one salary. Neither can honestly be written as a percentage of a salary, so both sit outside the total and the figure below is a minimum.
  • Dominican Republic: Contribution ceilings taken on the TSS national minimum wage of RD$23,223 a month, in force since 1 February 2026 is set to 23223. The Tesoreria de la Seguridad Social sets its ceilings in multiples of a national minimum wage of its own, not a company-size minimum wage. Its Resolution 01-2025 put that reference at RD$21,674.80 from 1 April 2025 and at RD$23,223.00 from 1 February 2026, which gives ceilings of RD$92,892 (4 minimum wages) for occupational risk, RD$232,230 (10) for health and RD$464,460 (20) for pensions. At the example salary, about RD$175,463 a month, only the occupational-risk ceiling binds.
  • Dominican Republic: Christmas salary capped at five times the large-company minimum wage, RD$29,988 a month since 1 February 2026 is set to 29988. Article 219 of the Codigo de Trabajo caps the salario de Navidad at 'cinco salarios minimos legalmente establecido'. For the private non-sectorised sector, Resolution CNS-01-2025 of the Comite Nacional de Salarios sets four minimum wages by company size; from 1 February 2026 the large-company one is RD$29,988.00 (151 workers or more, or gross sales above RD$202 million). This page takes the large-company minimum as the provider's; a provider classed as a medium company (RD$27,489.60) would pay a lower cap. The Code lets an employer pay more than the cap, and many pay a full month.
  • Dominican Republic: Occupational-risk insurance taken at 1.1%: the fixed 1% plus the minimum variable share of 0.1%, so the total below is a floor is set to 0.1. IDOPPRIL, the institute that runs the Seguro de Riesgos Laborales, states two components: 'una cuota basica fija del uno por ciento (1%)' and 'una cuota adicional variable desde cero punto uno (0.1%) hasta cero punto tres por ciento (0.3%), establecida en funcion de la rama de actividad y del riesgo de cada empresa'. Under an employer of record the insured employer is the provider, an office-based services business, and no public table gives each provider's variable share; the page carries the minimum, 0.1%, so the line can be up to 0.2 points of the capped base higher.
  • Dominican Republic: Profit sharing (article 223) is carried at zero because it depends on the provider's profit, so the total below is a floor is set to 0. Article 223 of the Codigo de Trabajo obliges every company to share 10% of its net annual profit among its indefinite-term workers, with a ceiling per worker of 45 days of ordinary salary under three years of service and 60 days from three years. What it costs depends on the provider's net profit, not on the employee's salary, so it cannot honestly be written as a percentage of one salary.
  • Serbia: The hire is in their first year with this employer is set to 1. Serbia adds a seniority supplement to pay rather than to the employer's contribution rates, so the ledger below is correct on day one and drifts upward afterwards. Article 108(1)(4) of the Labour Law entitles an employee to increased pay of at least 0.4% of the base for each full year of service completed with the employer, and the same article counts service with a predecessor employer and with entities related to the employer. It is a salary component, not a separate levy, which is why it is carried at zero here: a new hire has no completed years. Over a five-year engagement it adds about 2% to gross pay, and the contributions below then apply to the larger figure.
  • Lithuania: The contract is open-ended rather than fixed-term is set to 1. The employer's unemployment insurance rate here depends on the kind of contract rather than on the job. Sodra's 2026 rate table gives 1.31% for an open-ended contract (neterminuota darbo sutartis) and 2.03% for a fixed-term one (terminuota darbo sutartis), a gap of 0.72 of a point that is charged for the whole life of the contract. An employer of record normally issues an open-ended contract for a permanent role, which is what this page models. If the provider proposes a fixed-term contract - some do for a first year, or for a project - ask for the unemployment line to be repriced at 2.03%.
  • Lithuania: The employer sits in accident insurance group I is set to 1. The accident and occupational disease rate is set per employer, not per job. Sodra publishes four groups for 2026 - 0.14%, 0.49%, 0.7% and 1.4% - and states that a company normally belongs to the first ('Iprastai imone priklauso pirmajai draudeju grupei'), which is why 0.14% is modelled here. The assignment is made each year by order of the Sodra board, and a company lands in group II or above only by appearing on the published lists. Under an employer of record the insured employer is the provider, so the rate that applies is the provider's group, not yours: a provider that has had accident claims across its Lithuanian payroll could sit higher. It is a question worth putting in writing, because the difference between group I and group IV is 1.26 points - most of the whole employer ledger again.
  • Georgia: The hire is enrolled in the funded pension scheme is set to 1. This is the assumption that decides whether the Georgian employer pays anything at all. Article 3(2) of the Law on Funded Pension makes enrolment and contributions mandatory for every employee on salary income, excluding only those who had already turned 60 (men) or 55 (women) before the law took effect. Article 3(5) then lets an employee who had turned 40 before the law took effect leave the scheme. For someone who left, the employer's 2% stops with them: there is no other statutory employer charge to fall back on, so that hire costs the employer exactly the gross salary. A software engineer hired today is almost always inside the scheme, which is what this page prices, but the question is worth asking a provider for an older hire, because it is the difference between 2% and nothing.
  • Qatar: Non-Qatari employee on a work visa and residence permit is set to 1. Qatar's retirement system is written for Qataris. Law No. 24 of 2002 on Retirement and Pensions applies, in its own words, to 'Qatari employees subject to the provisions of the Civil Service Law' and to 'Qatari public servants in public authorities, institutions and corporations', and its definitions speak throughout of 'the Qatari beneficiary'. An expatriate employed through a provider therefore generates no employer pension contribution, and the Labour Law's end-of-service gratuity is what remains. Qatarisation targets are a hiring constraint rather than a payroll rate and are not modelled here.
  • Qatar: Basic wage as a share of the total package is set to 0.5. Article 54 of the Labour Law settles the gratuity on 'the last Basic Wage', and article 1 defines the Basic Wage as the remuneration for the work 'including only the annual allowance and no other payment', against a Remuneration that adds every allowance and compensation on top. No Qatari statute fixes a ratio between the two for a salaried professional. Two reference points help. The statutory minimum wage is structured as QAR 1,000 of basic pay, QAR 500 of housing and QAR 300 of food, which puts basic pay at 56% of that package; and article 66(3)(a) of the DIFC Employment Law, in Dubai, forbids a basic wage below 50% of the annual wage. This ledger declares 50% and therefore publishes a floor; raise the share and the cost rises with it in direct proportion.
  • Latvia: The employee is insured for every branch of social insurance is set to 1. Latvia does not have one employer rate, it has a grid. The State Revenue Service publishes the employer's share for each category of insured person, and 23.59% is the line for an ordinary employee insured for all branches. The same table drops the employer to 20.77% for an employee who has reached state pension age, and lower still for several service-pension and disability categories. A software engineer on an open-ended contract is the first line, which is what this page models. If your hire is at or past pension age, the employer side falls by 2.82 points and neither the provider's quote nor most comparison pages will mention it.
  • Greece: The annual salary is the Greek fourteen-payment total, not twelve monthly payments is set to 14. Greece pays a Christmas bonus of one month, an Easter bonus of half a month and a holiday allowance of half a month on top of the twelve monthly salaries, so a full year is fourteen payments. As on the Spanish and Italian pages of this site, the example annual figure already contains them: US$40,000, about EUR 35,227, is fourteen payments of about EUR 2,516, not twelve of EUR 2,936. This is the single most common mistake in a Greek budget. If a recruiter quotes you a monthly salary, multiply by fourteen before using this page, or the total here will be a sixth too low.
  • Greece: Ordinary business, coverage package KPK 101 (employer 21.79%, employee 13.37%) is set to 21.79. e-EFKA groups every contribution into a coverage package. KPK 101, mikta IKA-TEAM, is the full-insurance package for an ordinary private employee and is what an office or software hire falls under. Businesses listed in the 1961 occupational-hazard decree pay one point more (KPK 102, 22.79%), and the heavy-and-unhealthy schedule adds 0.75 points on top of that; neither reaches a desk job. If a Greek quote shows 22.79% or more, ask which package the provider has registered your employee under.
  • Taiwan: Occupational accident insurance modelled at 0.25% (manpower brokerage and supply, the provider's class: industry rate 0.18% plus the flat commuting rate 0.07%) is set to 0.25. The rate table in force since 1 January 2025, announced by the Ministry of Labor on 7 November 2024, has two columns: an industry rate running from 0.05% to 0.89%, and a single commuting-accident rate of 0.07% that every employer pays, for a combined premium of 0.12% to 0.96%. The rate follows the insured unit's registered business activity, not the worker's job, and under an employer of record the insured unit is the provider, so this page models the provider's class, as it does for Korea and Brazil: line 48, manpower brokerage and supply, reads 0.18% plus 0.07%, 0.25% in all. A provider registered under line 42, computer programming, consultancy and information services, would pay 0.05% plus 0.07%, 0.12% in all. The line is small either way: about US$69 a year at 0.25% on this page's example, about US$33 at 0.12%, and about US$264 at the top of the table.
  • Armenia: The hire is at work, not on childcare leave for a child under three is set to 1. This is the case in which an Armenian employer pays a social contribution from its own funds. Article 6(10) of the Law on Funded Pensions requires the employer, as tax agent for an employee on childcare leave for a child under three, to calculate and transfer the social payment on that employee's behalf at its own expense, at AMD 3,000 per month, from the month after the leave begins until the month the child turns two. Outside that case the employer withholds and remits, and bears nothing.
  • Ecuador: Costs shown for the first year of service; the fondo de reserva adds 8.33% of pay from the thirteenth month is set to 1. Article 196 of the Codigo del Trabajo gives every worker 'que preste servicios por mas de un ano' a sum equal to one month of pay 'por cada ano completo posterior al primero de sus servicios'. A new hire therefore costs nothing on this line for twelve months, then one twelfth of pay every month. The total on this page is the first-year figure, which keeps it a floor for every year of employment; the fondo de reserva is listed beside it at 8.33% so the second-year step is visible.
  • Ecuador: The 15% workers' profit share is carried at zero, so the total below is a floor is set to 0. Article 97 of the Codigo del Trabajo has the employer pay its workers 15% of its 'utilidades liquidas'. Under an employer of record the employer is the provider's Ecuadorian entity, so the amount depends on that entity's profit and headcount for the year, not on any one salary. It cannot honestly be written as a percentage of pay and sits outside the total.
  • Bangladesh: Basic wage as a share of gross pay is set to 0.5. Bangladesh has no general social insurance, so what the employer owes is driven entirely by the basic wage rather than by a contribution rate. The Bangladesh Labour Rules, as amended in September 2022, set the floor: where no government-declared minimum wage applies to the job, the worker's basic wage may not be less than 50% of total (gross) pay, and the annual increment may not be less than 5% of basic. Modelled at that floor: a contract that sets basic at 60% of gross raises both lines below by a fifth, while the festival allowances are carried at the most Rule 111(5) allows, so a contract can pay less on that line.
  • Bangladesh: Festival allowances modelled at the rule's cap, one month's basic wage each is set to 2. Rule 111(5) of the Bangladesh Labour Rules 2015 requires two festival allowances a year for workers who have completed one continuous year of service, and provides that each one may not exceed a month's basic wage and is paid on top of wages. The rule fixes a ceiling rather than a floor, so this page models both allowances at that maximum so the figure is not understated.
  • Bulgaria: The insured employer is registered under employment activities (KID-2025 code 78) is set to 1. Bulgaria sets the work accident and occupational disease rate by the employer's economic activity, not by the job, and under an employer of record the insured employer is the provider rather than you. Annex 2A to the 2026 social security budget act prices code 78, 'Deynosti po naemane i predostavyane na rabotna sila' - the supply of labour, which is what an employer of record is registered as - at 0.5%, and code 62, information technology, at 0.4%. This page models 0.5% because that is the provider's band. Deel's own Bulgaria page prints 0.50% for the same line, which is the corroboration. If you employ directly through a Bulgarian entity of your own with an information technology code, the rate is 0.4% and the ledger below falls by a tenth of a point. Ask the provider which KID-2025 code its Bulgarian entity carries: the annex runs from 0.4% to 1.1%, so the band is worth naming in writing.
  • Jordan: Full old-age contribution, no under-30 reduction claimed is set to 1. The ledger charges the old-age, disability and death branch at the full 11% employer rate of article 59 of the Social Security Law. Regulation No. 45 of 2024 lets a small or medium private establishment cut that contribution for a Jordanian employee under 30 with no earlier compulsory coverage, but the size test is applied to the establishment that employs the worker, which under an employer of record is the provider's Jordanian entity and not your company. Whether the reduction is available is therefore a question for the provider, and this page does not assume it.
  • Malta: Basic weekly wage as a share of gross is set to 1. Malta's Class 1 contribution and the Maternity Leave Trust Fund levy are both charged on the basic weekly wage: the MTCA's 2026 Class 1 table is laid out by basic weekly wage and reaches its maximum at EUR 559.31 a week. This ledger models basic pay at 100% of gross, which is the most either line can cost. At the example salary, about EUR 755 a week, the ceiling still binds as long as basic pay is at least about 74% of the package, so the figure here only moves for a package paid mostly in allowances. Once basic pay falls below EUR 559.31 a week, about US$33,030 a year, both lines fall in proportion to it.
  • Malta: The employee was born on or after 1 January 1962 and earns above the Category D threshold is set to 1. Malta's Class 1 table has two columns by date of birth. For a person born from 1 January 1962 the 2026 maximum is reached at a basic weekly wage of EUR 559.31 (Category D, EUR 55.93 a week from the employer); for a person born up to 31 December 1961 it is reached at EUR 490.39 (EUR 49.04 a week). A software engineer on this page's example earns about EUR 755 a week, so the later column and Category D apply. The engine models the weekly cap as an annual base of 52 weeks, and 2026 has 52 Mondays - Deel describes the monthly charge as depending on the number of Mondays in the month.
  • Azerbaijan: The employing entity is in the non-oil, non-state sector is set to 1. This is the assumption that selects the rate schedule. Article 14.4 of the Law on Social Insurance and article 15-10.1.2-1 of the Law on Medical Insurance give reduced banded rates to employers 'not active in the oil and gas field and belonging to the non-state sector'. An EOR provider's local entity is a private company outside oil and gas, so this page prices that schedule. An employer in the oil and gas field or the state sector pays the general rates instead: 22% of the whole payroll for social insurance under article 14.3.1, and medical insurance at 2% up to AZN 8,000 a month and 0.5% above under article 15-10.1.2. At the US$28,000 example that would lift the employer's cost by about 7 points of gross.
  • Azerbaijan: Salary paid in 12 equal monthly instalments is set to 12. Every Azerbaijani threshold is monthly: AZN 200, AZN 2,500 and AZN 8,000 a month. The calculator works on the annual salary and converts each threshold to its yearly equivalent (AZN 2,400, AZN 30,000 and AZN 96,000), which gives the same result only when pay is spread evenly. A bonus paid in one month pushes more of that month into the upper bands, where the social insurance rate is lower, so an uneven pay pattern changes the total slightly.
  • Uruguay: Pension contribution ceiling taken at tope C, UYU 288,836 a month, its value for August and September 2026 is set to 288836. The Banco de Prevision Social publishes its contribution ceilings every month on its Valores actuales page. For workers in the mixed pension system its Manual de materia gravada states that 'existe un tope de cotizacion, a los efectos de determinar el aporte jubilatorio patronal y personal', so the ceiling caps the employer's pension line as well as the worker's. It does not cap anything else: FONASA, the Fondo de Reconversion Laboral and the credit-guarantee fund are charged 'sin aplicar los topes definidos'. At UYU 288,836 a month the ceiling sits at about twice the example salary, so it does not bind here.
  • Uruguay: Holiday bonus estimated at 3.8% of gross, below the figure for a single employee with no dependants is set to 3.8. Ley 16.101 sets the salario vacacional at 100% of the net daily wage for each leave day, and the Ministerio de Trabajo defines that net wage as the nominal wage less the worker's social security contributions and income tax. Net pay depends on the employee's family situation, so the bonus cannot be read off a salary. At the example salary, a single employee with no dependants pays 19.6% in contributions and about 7.9% in IRPF under the BPS 2026 scale, which puts 20 days of net pay at 4.0% of annual gross; with a spouse and children it is about 3.9%. The page carries 3.8% so that the total stays a floor.
  • Uruguay: The BSE work-accident premium is carried at zero, so the total below is a floor is set to 0. Article 1 of Ley 16.074 makes accident and occupational-disease insurance compulsory. The premium is rated by the Banco de Seguros del Estado on the employer's own activity, which for an employee hired through a provider means the provider's classification, not the employee's job. No rate table is published on the BSE's accident-insurance page, so it is left at zero rather than guessed.
  • Nigeria: Pension contribution base as a share of gross is set to 1. The Pension Reform Act 2014 charges the employer on 'monthly emoluments', which it defines as 'total emoluments as may be defined in the employee's contract of employment but shall not be less than a total sum of basic salary, housing allowance and transport allowance'. The law therefore sets a floor on the base, not a ceiling. This ledger models the base at 100% of pay, which is what a single all-in salary produces and the most the Act can cost; a Nigerian package split into basic plus housing and transport allowances narrows the base towards that statutory floor, and the pension line falls with it. Move the selector to see the effect - it changes only the pension line, because the NSITF and ITF levies are charged on total payroll either way.
  • Estonia: The hire works full months on an open-ended contract is set to 1. Estonia sets a minimum monthly base for social tax rather than a ceiling, so the charge can only ever be larger than the rate suggests, never smaller. In 2026 that base is EUR 886 a month, which is below the national minimum wage and far below an engineering salary, so it does not bind here. It does bind on part-months and on very low pay, where the employer still owes social tax on the full monthly rate.
  • Kazakhstan: Social contribution base: gross less the employee's 10% pension withholding is set to 0.9. Kazakhstan does not apply its employer charges to one base, it applies them to four. Article 245 of the Social Code defines the base for social contributions as the employee's taxable income minus the mandatory pension contributions withheld from it, and those are 10% of pay under article 249, so the social contribution line runs on 90% of gross. That share is what this assumption carries. The other three lines use their own bases and are expressed directly: employer pension contributions and health deductions apply to gross, and the social tax applies to gross less both the 10% pension withholding and the employee's 2% health contribution, which is why it appears below as an effective 5.28% rather than its statutory 6%.
  • Kazakhstan: The hire was born on or after 1 January 1975 is set to 1. Article 248 of the Social Code releases the agent from employer pension contributions for several categories, and the last of them is 'persons born before 1 January 1975'. For an older hire the 3.5% line below simply does not arise, which changes the employer's bill by a fifth. Retirement-age employees and several disability categories are exempt on the same article. A software engineer hired today is almost always inside the charge, which is what this page prices.
  • Ghana: Basic salary as a share of gross is set to 1. SSNIT charges the employer on the worker's basic salary: 'Deduct 5.5% from the worker's monthly salary and add 13% of their basic salary to total an 18.5% contribution.' Ghanaian packages are often paid as one basic figure, which is what this ledger models at 100%, and that is also the most the contribution can cost. Where a package is split into basic plus allowances, only the basic part carries the 13% and the line falls in proportion. Move the selector to price a split package.
  • 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 published76
Statutory lines recorded544
Lines on a secondary source18
Providers tracked14
Providers with a published EOR price12
Employer rules last reviewed2026-10-13
Provider prices checked2026-09-21 to 2026-10-12
Exchange ratesECB 2026-09-30 · 4 pegged · 25 at the Commission's 2026-10 rate

Uptime of the site, the calculator and the MCP server is monitored on a public status page.

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.