Table 1326. Income Tax and Social Security Contributions as Percent of Labor Costs: 1996 to 2004
1996 FIP S COD E Labor costs \1 (dollars ) 38,455 33,936 26,323 29,683 32,146 27,184 28,993 30,386 29,019 22,518 28,992 29,584 32,064 26,447 26,125 26,062 26,168 27,658 20,212 22,243 24,658 22,548 13,692 16,301 14,107 11,710 13,084 9,852 (NA) 8,562 Percent of labor costs Total 56 51 24 44 30 38 45 35 32 6 50 31 51 50 42 33 19 50 24 22 36 39 43 36 36 45 34 52 (NA) 25 Income tax 19 18 23 5 10 19 36 12 21 2 23 17 12 6 7 16 6 22 21 22 20 10 7 1 20 12 6 12 (NA) 4 Social security contributions Employee 10 17 2 31 10 7 9 11 5 2 6 7 7 13 15 8 7 4 0 0 5 5 9 12 7 0 9 8 (NA) 4 Employer \2 26 17 0 8 10 11 0 12 6 2 20 7 32 30 20 9 7 25 4 0 11 24 26 22 9 33 19 32 (NA) 17 30,376 29,626 29,590 27,788 29,167 28,098 32,053 27,304 30,200 20,928 23,281 29,076 23,981 20,307 22,640 26,616 25,788 22,377 21,622 24,332 22,024 18,696 11,689 13,973 14,066 8,809 11,235 6,746 (NA) 6,950 42 42 25 34 22 30 43 25 27 6 35 26 29 27 29 25 7 34 22 20 25 20 23 18 33 16 18 29 (NA) 3 Gross wage earnings \1 Percent of gross wage Total
1998 Labor costs \1 Social Income (dollars security tax ) contributions 28 21 24 7 10 22 34 12 22 2 28 18 20 14 11 17 0 27 21 20 20 14 10 2 24 16 7 17 (NA) 0 14 21 2 27 12 8 10 13 6 5 8 8 9 13 18 8 7 7 0 0 5 6 13 16 9 0 11 12 (NA) 3 40,995 35,863 29,590 32,271 32,535 31,638 32,214 31,102 32,211 22,962 29,334 31,300 32,351 28,198 29,823 29,277 27,664 29,768 22,545 24,332 24,667 24,454 15,781 17,880 15,825 12,696 13,903 9,916 (NA) 8,662 Percent of labor costs Total 57 52 25 44 30 37 44 34 32 15 49 31 47 48 46 32 20 51 25 20 33 39 43 36 40 43 34 52 (NA) 22 Income tax 22 17 24 6 9 19 34 10 20 1 22 17 14 10 8 15 6 21 20 20 18 11 8 2 21 11 6 12 (NA) 0 Social security contributions Employee Employer \2 10 17 2 23 10 7 10 11 5 4 6 7 7 9 14 8 7 5 0 0 5 5 9 12 8 0 9 8 (NA) 2 26 17 0 14 10 11 1 12 6 9 21 7 26 28 24 9 7 25 4 0 11 24 26 22 11 33 19 32 (NA) 20 Labor costs \1 (dollars Total \2 ) 42,216 38,945 31,731 36,017 36,194 28,231 32,789 32,429 32,246 33,730 31,215 33,283 33,340 29,421 31,025 30,924 31,141 31,678 23,720 25,039 26,234 24,655 17,832 18,852 24,185 14,100 14,569 12,400 (NA) 9,291 56 52 23 45 29 37 44 35 31 17 47 31 47 48 45 30 24 50 25 19 29 38 43 36 40 43 34 52 (NA) 15
2000 Percent of labor costs Income tax 21 18 23 7 9 19 32 11 19 2 21 17 14 9 7 14 6 19 20 19 14 9 8 2 12 5 5 14 (NA) 1 Social security contributions Employee 11 17 25 10 7 12 12 6 6 6 7 7 9 14 7 9 5 5 5 9 12 12 21 9 9 (NA) 1 Employer \3 25 17 14 10 11 12 6 8 21 7 25 29 24 9 9 25 5 11 23 26 22 16 17 19 29 (NA) 13 Labor costs \1 (dollars Total \2 ) 45,187 42,949 39,639 39,045 38,447 38,065 37,453 37,294 36,694 36,488 36,276 36,019 35,690 34,537 34,068 34,004 33,881 33,352 30,112 28,568 28,367 27,999 20,812 19,825 18,596 17,475 15,011 12,770 12,467 10,743 54 52 28 43 29 37 43 32 32 14 44 29 45 48 45 31 27 48 29 21 25 38 44 34 42 43 33 46 41 17
2003 Percent of labor costs Income tax 20 17 23 7 9 19 32 8 16 2 20 15 14 9 8 14 5 18 24 21 10 9 9 0 12 5 5 10 5 2 Social security contributions Employee 11 17 0 22 10 7 11 12 6 4 5 7 7 10 14 8 10 5 0 0 5 5 9 12 12 21 9 9 9 1 Employer \3 23 17 6 14 10 11 1 12 10 8 19 7 25 29 23 9 12 25 5 0 10 23 26 22 18 17 19 27 28 13 46,261 42,543 40,630 39,614 38,213 37,550 37,788 35,767 37,856 36,125 37,174 37,606 35,005 35,443 34,356 36,159 35,103 34,606 32,194 28,228 30,236 29,382 19,395 22,138 20,003 17,319 16,128 13,229 13,997 10,278 54 51 29 44 29 37 41 32 32 17 44 30 46 47 45 31 27 48 30 21 24 38 44 35 43 43 33 46 42 15 Labor costs \1 (dollars) Total \2
2004 Percent of labor costs Income tax 27 20 24 9 10 21 31 9 18 2 24 17 19 13 11 16 6 24 25 21 11 13 11 1 15 6 6 12 8 3 Social security contributions Employee 14 21 0 26 11 8 11 14 7 7 6 8 9 14 18 9 12 7 0 0 5 6 13 16 15 25 11 14 13 2 Employer \3 14 10 4 9 8 8 0 9 8 7 13 5 18 21 16 7 9 17 4 0 8 19 20 18 12 12 16 20 21 11
BE GM AS NL SZ NO DA LU CA KS FI US IT FR AU UK JA SW IC NZ EI SP EZ GR TU PL PO HU LO MX
Source: Organization for Economic Cooperation and Development, Paris, France, The OECD Observer, No. 214, October/November 1998 (copyright); and Taxing Wages, 1998-1999, 2000-2001, 2002-2003, 2003-2004 (copyright).
Table 1326. Income Tax and Social Security Contributions as Percent of Labor C [Back to data]
HEADNOTE [Data are for a single individual at the income level of the average productio
SYMBOLS - Represents or rounds to zero. FOOTNOTES \1 Adjusted for purchasing power parities, see text of this section. Labor costs include gross wages plus employers' compulsory social security con \2 Due to rounding, total may differ one percentage point from aggregate colum \3 Includes reported payroll taxes. Source: Organization for Economic Cooperation and Development, Paris, France, The OECD Observer, No. 214, October/November 1998 (copyright); and Taxing Wages, 1998-1999, 2000-2001, 2002-2003, 2003-2004 (copyright). For more information: http://www.oecd.org/department/0,2688,en_2649_33715_1_1_1_1_1,00.html
ons as Percent of Labor Costs: 1996 to 2004
of the average production worker]
f this section. lsory social security contributions. oint from aggregate columns for income tax and social security contributions.
elopment, Paris, France, pyright); and 004 (copyright).
_1_1_1_1,00.html
contributions.