经合组织-2021年工薪税收报告（英文）-2021.4正文版

TaxingWages2019-2020SPECIALFEATURE:IMPACTOFCOVID-19ONTHETAXWEDGEINOECDCOUNTRIES2021TaxingWages20212019-2020ThisworkispublishedundertheresponsibilityoftheSecretary-GeneraloftheOECD.TheopinionsexpressedandargumentsemployedhereindonotnecessarilyreflecttheofficialviewsofOECDmembercountries.Thisdocument,aswellasanydataandmapincludedherein,arewithoutprejudicetothestatusoforsovereigntyoveranyterritory,tothedelimitationofinternationalfrontiersandboundariesandtothenameofanyterritory,cityorarea.ThestatisticaldataforIsraelaresuppliedbyandundertheresponsibilityoftherelevantIsraeliauthorities.TheuseofsuchdatabytheOECDiswithoutprejudicetothestatusoftheGolanHeights,EastJerusalemandIsraelisettlementsintheWestBankunderthetermsofinternationallaw.Pleasecitethispublicationas:OECD(2021),TaxingWages2021,OECDPublishing,Paris,/10.1787/83a87978-en.ISBN978-92-64-86842-7(print)ISBN978-92-64-43818-7(pdf)TaxingWagesISSN1995-3844(print)ISSN2072-5124(online)Photocredits:Cover©BaselineArtswithelementsfromShutterstock.Corrigendatopublicationsmaybefoundonlineat:/about/publishing/corrigenda.htm.©OECD2021Theuseofthiswork,whetherdigitalorprint,isgovernedbytheTermsandConditionstobefoundat/termsandconditions.

3ForewordThisannualpublication,TaxingWages,1providesdetailsoftaxespaidonwagesinthe37membercountriesoftheOECD.2TheinformationcontainedintheReportcoversthepersonalincometaxandsocialsecuritycontributionspaidbyemployees,thesocialsecuritycontributionsandpayrolltaxespaidbytheiremployersandcashbenefitsreceivedbyfamilies.TheobjectiveoftheReportistoillustratehowpersonalincometaxes,socialsecuritycontributionsandpayrolltaxesarecalculatedandtoexaminehowtheseleviesandcashfamilybenefitsimpactonnethouseholdincomes.Theresultsalsoallowquantitativecross-countrycomparisonsoflabourcostlevelsandoftheoveralltaxandbenefitpositionofsinglepersonsandfamilies.TheReportshowstheamountoftaxes,socialsecuritycontributions,payrolltaxesandcashbenefitsforeighthouseholdtypes,whichdifferbyincomelevelandhouseholdcomposition.Italsopresentstheresultingaverageandmarginaltaxrates.Averagetaxratesshowtheshareofgrosswageearningsortotallabourcostswhicharetakeninpersonalincometaxes(beforeandaftercashbenefits),socialsecuritycontributionsandpayrolltaxes.Marginaltaxratesshowtheshareofanincreaseingrossearningsortotallabourcoststhatispaidintheselevies.ThefocusoftheReportisthepresentationofnewdataonthetax/benefitpositionofemployeesin2020.Inaddition,thenewdataiscomparedwithcorrespondingdatafortheyear2019.Theaverageworkerisdesignatedasafull-timeemployee(includingmanualandnon-manual)ineitherindustrysectorsB-NinclusivewithreferencetotheInternationalStandardIndustrialClassificationofAllEconomicActivities,Revision4(ISICRev.4)orindustrysectorsC-KinclusivewithreferencetotheInternationalStandardIndustrialClassificationofAllEconomicActivities,Revision3(ISICRev.3).TheReportisstructuredasfollows:PartI(Taxburdencomparisonsandtrends)includes6chapters:‒‒Chapter1containsanoverviewofthemainresultsfor2020.Chapter2containstheSpecialFeatureon“ImpactofCOVID-19onthetaxwedgeinOECDcountries”.‒‒‒‒Chapter3reviewsthemainresultsfor2020,whicharesummarisedincomparativetablesandfiguresincludedattheendofthatsection.Chapter4presentsagraphicalexpositionoftheestimatedtaxburdenonlabourincomein2020forgrosswageearningsbetween50%and250%oftheaveragewage.Chapter5reviewsthemainresultsfor2019,whicharesummarisedinthecomparativetablesattheendofthechapterandcomparesthemwiththe2020figures.Chapter6focusesonthehistoricaltrendsinthetaxburdenfortheperiod2000-2020.PartIIcontainsindividualcountrytablesspecifyingthewagelevelsconsideredandtheassociatedtaxburdensforeightseparatehouseholdtypes,togetherwithdescriptionsofeachcountry’stax/benefitsystem.TheAnnexdescribesthemethodologyanditslimitations.TAXINGWAGES2021©OECD20214

TheReporthasbeenpreparedbytheOECD’sCentreforTaxPolicyandAdministration(CTPA)undertheauspicesofWorkingPartyNo.2onTaxPolicyAnalysisandTaxStatistics(WP2)oftheCommitteeonFiscalAffairs.TheReportwasledbyDominiquePaturotunderthesupervisionofMichelleHarding,HeadoftheTaxDataandStatisticalAnalysisUnitandwrittenjointlywithMichelleHardingwhoauthoredtheSpecialFeature.TheauthorswouldalsoliketoacknowledgeLeonieCedanoforherstatisticalandanalyticalcontributionstotheSpecialFeature,MichaelSharrattforthedatamanagementanddisseminationandMarie-AurélieElkurdforthepublicationformattingaswellasothercolleaguesinCTPA:DavidBradbury,BertBrys,KarenaGarnier,NatalieLagorce,PascalSaint-AmansandCarrieTylerfortheirsupportandvaluablecomments.TheauthorswouldliketothankthedelegatesofWP2fortheirinputs.ThisdocumenthasbeenproducedwiththefinancialassistanceoftheEuropeanUnion.TheviewsexpressedhereincaninnowaybetakentoreflecttheofficialopinionoftheEuropeanUnion.TAXINGWAGES2021©OECD2021

13ExecutiveSummaryIn2020,theOECDaveragetaxwedgeforthesingleworkerearningtheaveragewagewas34.6%,adecreaseof0.39percentagepointsfrom2019,reflectingtheinitialimpactoftheCOVID-19crisisonbothwagesandlabourtaxsystems.IntheperiodcoveredbyTaxingWages(2000-2020),thelargestdecreasesintheOECDtaxwedgefortheaverageworkerwithoutchildrenareobservedin2008(0.48percentagepoints)andin2009(0.52percentagepoints),inthecontextoftheGlobalFinancialCrisis.Thetaxwedge,theprimaryindicatorpresentedinthisReport,measuresthedifferencebetweenthelabourcoststotheemployerandthecorrespondingnettake-homepayoftheemployee.Itiscalculatedasthesumofthetotalpersonalincometax(PIT)andsocialsecuritycontributions(SSCs)paidbyemployeesandemployers,minuscashbenefitsreceived,asaproportionofthetotallabourcostsforemployers.TheOECDaveragetaxwedgedecreasedforthesingleworkerin2020,duetofallsin29outofthe37OECDcountries.Thedecreasewasderivedforthemostpartfromlowerincometaxes,linkedinparttolowernominalaveragewagesin16countries,andinparttopolicychanges,includingtaxandbenefitmeasuresintroducedinresponsetotheCOVID-19pandemic.InAustria,amarginaltaxratewithintheincometaxschedulewasreduced;inLithuania,thetax-exemptamountwasincreased;inCanada,thedeclineinthetaxwedgeresultedfromaone-timespecialpaymentthroughtheGoodsandServicesTaxcreditthatwasdeliveredon9April2020;intheUnitedStates,thedecreaseinthetaxwedgewasmainlyduetotheEconomicImpactPayment(EIP)thatwaspartoftheCoronavirusAid,Relief,andEconomicSecurityAct(theCARESAct).SevenOECDcountriesexperiencedanincreaseinthetaxwedgeforthesingleworkerearningtheaveragewagein2020.Theincreasesinthetaxwedgewereevensmallerthanthedecreasesobservedanddidnotexceedhalfapercentagepointinanycountry.Inallbutonecountry(Korea),theyoccurredprimarilyduetowagegrowth.TheOECDaveragetaxwedgefortheone-earnercouplewithtwochildrenalsosubstantiallydecreased.Itdeclinedby1.15percentagepointsto24.4%in2020.ThisisthelargestdecreaserecordedforthishouseholdtypesinceTaxingWagesbeganin2020,andbringstheOECDaveragetaxwedgeforthishouseholdtypetoitslowestrecordedpoint.Thereweredecreasesofonepercentagepointormorein16OECDcountriesfortheone-earnercouple–

Austria,Belgium,Canada,Colombia,Finland,Germany,Iceland,Ireland,Italy,Korea,Latvia,Lithuania,Luxembourg,theNetherlands,PolandandtheUnitedStates.SevenofthesecountriesintroducedtaxandbenefitmeasuresrelatedtotheCOVID-19crisisin2020thataffectedthishouseholdtype.Forexample,extraorone-offcashbenefitortaxprovisionpaymentsinresponsetotheCOVID-19crisisweremadeinAustria(1.66percentagepoints),Canada(2.10percentagepoints),Germany(1.38percentagepoints),Iceland(1.27percentagepoints),Korea(2.06percentagepoints),Lithuania(9.88percentagepoints)andtheUnitedStates(4.62percentagepoints).ThereportalsocontainsaSpecialFeatureontheimpactofCOVID-19onthetaxwedgeinOECDcountries.TheSpecialFeatureconsiderstheimpactofchangesinthelabourmarketduetoCOVID-19ontheTaxingWagesindicatorsanddisentanglestheroleofchangesinnominalaveragewages,andofCOVID-19supportmeasures,inthechangesinthetaxwedgeobservedin2020.TAXINGWAGES2021©OECD202114KeyfindingsTheaveragetaxwedgeintheOECDdecreasedin2020relativeto2019AcrossOECDcountries,theaveragePITandtotalemployeeandemployerSSCsonemploymentincomeswas34.6%in2020,adecreaseof0.39percentagepoints.In2020,thehighestaveragetaxwedgesforsingleworkerswithnochildrenearningtheaveragenationalwagewereinBelgium(51.5%),Germany(49.0%),Austria(47.3%),France(46.6%)andItaly(46.0%).ThelowestwereinColombia(zero),Chile(7.0%)andNewZealand(19.1%).Between2019and2020,thetaxwedgeincreasedinsevenofthe37OECDcountriesandfellin29.Thedecreasewasgreaterthan1percentagepointinItaly(1.91percentagepoints)andtheUnitedStates(1.37percentagepoints).Bycontrast,therewerenoincreasesinthetaxwedgeofthesingleworkerofmorethan0.5percentagepoints.ThelargestincreaseswereinAustralia(0.42percentagepoints),Korea(0.31percentagepoints)andNewZealand(0.34percentagepoints).Theaveragetaxwedgeforfamilieswithchildrenin2020was24.4%••In2020,thehighesttaxwedgeforone-earnercoupleswithtwochildrenattheaveragewagewasinTurkey(38.2%).Greece,SwedenandFrancehadtaxwedgesofbetween37%and38%.Colombiahadthelowesttaxwedge(-5.4%),followedbyNewZealand(5.0%),Chile(7.0%)andSwitzerland(9.6%).Between2019and2020,thetaxwedgeforthishouseholdtypedecreasedbymorethanonepercentagepointfor16countries.ThelargestdecreaseswereinLithuania(9.88percentagepoints),theUnitedStates(4.62percentagepoints),Poland(4.32percentagepoints),Italy(2.68percentagepoints),Canada(2.10percentagepoints)andKorea(2.06percentagepoints).TheonlyincreaseexceedingonepercentagepointwasinNewZealand(1.58percentagepoints).•Thetaxwedgeforone-earnercoupleswithchildrenislowerthanforsingleindividualswithoutchildreninallOECDcountriesexceptinMexico,wherebothhouseholdtypesfacethesametaxlevels.Thedifferencesarearound15%ormoreoflabourcostsinAustria,Belgium,Canada,theCzechRepublic,Germany,Ireland,Lithuania,Luxembourg,PolandandSlovenia.TheimpactofCOVID-19onthetaxwedgeinOECDcountries(SpecialFeature)•Thefallsincountrytaxwedgesforthesingleworker,theone-earnercouplewithtwochildren,andthesingleparentresultedpredominantlyfromchangesintaxpolicysettings,althoughfallingaveragewagesalsocontributedinsomecountries.•••Bycontrast,increasesinthetaxwedgewerealmostalldrivenbyrisingaveragewages,offsetslightlybypolicychange.Intheabsenceofthewagechangesseenin2020,theOECDaveragewouldhavedecreasedbybetween0.0and0.2percentagepointsmoreforthethreehouseholdtypes.OfthetencountriesforwhichCOVID-19measuresweremodelled,supporthasbeenprimarilydeliveredthroughtheprovisionofenhancedorone-offcashbenefits,withafocusonsupportingfamilieswithchildren.OnlyafewcountrieshaveintroducedmeasurestochangethestructureoftheirpersonalincometaxesorSSCsindirectresponsetotheCOVID-19pandemic.Consequently,theimpactofCOVID-19supportmeasuresisprimarilyinreducingthetaxwedgeforfamilieswithchildrenratherthanthesingleworker.TAXINGWAGES2021©OECD2021

15Takentogether,theimpactoftheseCOVID-19measuresissmallerthanotherpolicychanges;accountingforroughlytwo-fifthsofthedecreaseintheOECDaveragebetween2019and2020forthesingleparentandtheone-earnercouple,andone-fifthforthesingleworker.2.Notes1EarliereditionswerepublishedunderthetitleTheTax/BenefitPositionofEmployees(1996–1998editions)andTheTax/BenefitPositionofProductionWorkers(editionspublishedbefore1996).2On15May2020,theOECDCouncilinvitedCostaRicatobecomeaMember.Atthetimeofpreparationofthispublication,thedepositofCostaRica’sinstrumentofaccessiontotheOECDConventionwaspendingandthereforeCostaRicadoesnotappearinthelistofOECDMembersandisnotincludedintheOECDzoneaggregates.TAXINGWAGES2021©OECD202116PartITaxburdencomparisonsandtrendsTAXINGWAGES2021©OECD2021

17OverviewThischapterpresentsthemainresultsoftheanalysisofthetaxationoflabourincomeacrossOECDmembercountriesin2020.Mostemphasisisgiventothetaxwedge–

ameasureofthedifferencebetweenlabourcoststotheemployerandthecorrespondingnettake-homepayoftheemployee–

whichiscalculatedbyexpressingthesumofpersonalincometax,employeeplusemployersocialsecuritycontributionstogetherwithanypayrolltax,minusbenefitsasapercentageoflabourcosts.Thecalculationsalsofocusonthenetpersonalaveragetaxrate.Thisisthetermusedwhenthepersonalincometaxandemployeesocialsecuritycontributionsnetofcashbenefitsareexpressedasapercentageofgrosswageearnings.Theanalysisfocusesonthesingleworker,withnochildren,ataverageearningsandmakesacomparisonwiththesingleearnermarriedcouplewithtwochildren,atthesameincomelevel.Acomplementaryanalysisfocusesonthetwoearnercouplewithtwochildren,whereonespouseearnstheaveragewageandtheother67%ofit.TAXINGWAGES2021©OECD202118ThisReportprovidesuniqueinformationforeachofthe37OECDcountriesontheincometaxespaidbyworkers,theirsocialsecuritycontributions,thetransferstheyreceiveintheformofcashbenefits,aswellasthesocialsecuritycontributionsandpayrolltaxespaidbytheiremployers.Resultsreportedincludethemarginalandaveragetaxburdenforone-andtwo-earnerhouseholds1,andtheimpliedtotallabourcostsforemployers.Thesedataarewidelyusedinacademicresearchandintheformulationandevaluationofsocialandeconomicpolicies.Thetaxpayer-specificdetailinthisReportcomplementstheinformationprovidedannuallyinRevenueStatistics,apublicationprovidinginternationallycomparativedataontaxlevelsandtaxstructuresinOECDcountries.ThemethodologyfollowedinthisReportisdescribedbrieflyintheintroductionsectionbelowandinmoredetailintheAnnex.Thetablesandchartspresentestimatesoftaxburdensandofthetax‘wedge’betweenlabourcostsandnettake-homepayforeightillustrativehouseholdtypesoncomparablelevelsofincome.Thekeyresultsfor2020aresummarisedinthesecondsectionbelow.PartIoftheReportpresentsmoredetailedresultsfor2020,togetherwithcomparableresultsfor2019anddiscussesthechangesbetweenthetwoyears.PartIoftheReportalsoreviewshistoricalchangesintaxburdensbetween2000and2020.Thepresentchapter1beginswithanintroductiontotheTaxingWagesmethodologythatisfollowedbyareviewoftheresultsoftaxburdenindicatorsfor2020.Thereviewincludesthetaxwedgeandthepersonalaveragetaxratesresultsforasingleworker,withoutchildren,earningtheaveragewage,andalsothecorrespondingindicatorsforaone-earnercoupleattheaveragewagelevelandatwo-earnercouplewhereonespouseearnstheaveragewageandtheother67%ofit,andassumesthatbothcoupleshavetwochildren.Finally,thechapterendswithasectiononthechangeintheaveragewagelevelsbycountryandtheindustryclassificationonwhichtheyarebased.ThereportcoverstheperiodofcrisisrelatedtotheCOVID-19pandemic.Wepayparticularattentiontothechangesmadetotaxandbenefitsystemsinresponsetothepandemic.OnlymeasuresthatarerelevantfortheTaxingWagespublicationareconsidered.Inparticular,thesemeasuresarechangesinpersonalincometax(centralandlocal/statelevels),socialsecuritycontributions,payrolltaxesandcashbenefitspaidtoworkers.ConsistentwiththeapproachinTaxingWages,thesemeasuresmustaffectthemajorityoffull-timeworkersthatarecoveredwithinthesectorsBtoNinISICrev4.FurtherdetailedinformationonthemethodologyisgivenintheSpecialFeature.Furthermore,detailedinformationontheCOVID-19relatedmeasuresaregivenwithinthecountrychaptersinthePartIIofthereport.IntroductionThissectionbrieflyintroducesthemethodologyemployedforTaxingWages,whichfocusesonfull-timeemployees.Itisassumedthattheirannualincomefromemploymentisequaltoagivenpercentageoftheaveragefull-timeadultgrosswageearningsforeachOECDeconomy,referredtoastheaveragewage(AW).Thiscoversbothmanualandnon-manualworkersforeitherindustrysectorsC-KinclusivewithreferencetotheInternationalStandardIndustrialClassificationofAllEconomicActivities,Revision3(ISICRev.3)orindustrysectorsB-NinclusivewithreferencetotheInternationalStandardIndustrialClassificationofAllEconomicActivities,Revision4(ISICRev.4).2FurtherdetailsareprovidedinTable1.8aswellasintheAnnexofthisReport.Additionalassumptionsaremadeaboutthepersonalcircumstancesofthesewageearnersinordertodeterminetheirtax/benefitposition.InTaxingWages,thetermtaxincludesthepersonalincometax,socialsecuritycontributionsandpayrolltaxes(whichareaggregatedwithemployersocialcontributionsinthecalculationoftaxrates)payableongrosswageearnings.Consequently,anyincometaxthatmightbedueonnon-wageincomeandotherkindsoftaxes–e.g.corporateincometax,netwealthtaxandconsumptiontaxes–isnottakenintoaccount.Thetransfersincludedarethosepaidbygeneralgovernmentascashbenefits,usuallyinrespectofdependentchildren.TAXINGWAGES2021©OECD2021

21ThepercentageoflabourcostspaidinincometaxvariesconsiderablyacrossOECDcountries.ThelowestfiguresareinColombia(zero)andChile(0.03%),withGreece,Israel,Japan,Korea,Mexico,PolandandtheSlovakRepublicalsobelow10%.ThehighestvaluesareinDenmark(35.3%),withAustraliaandIcelandalsoover20%.Thepercentageoflabourcostspaidinemployeesocialsecuritycontributionsalsovarieswidely,rangingfromzeroinAustralia,Colombia,DenmarkandNewZealandto19.0%inSloveniaand19.2%inLithuania.EmployersinFrancepay26.6%oflabourcostsinsocialsecuritycontributions,thehighestamongstOECDcountries.Thecorrespondingfiguresarealsomorethan20%ineightothercountries–

Austria,Belgium,theCzechRepublic,Estonia,Italy,theSlovakRepublic,SpainandSweden.Asapercentageoflabourcosts,thetotalofemployeeandemployersocialsecuritycontributionsexceeds20%inmorethanhalfoftheOECDcountries.Italsorepresentsatleastone-thirdoflabourcostsinfiveOECDcountries:Austria,theCzechRepublic,France,GermanyandtheSlovakRepublic.TAXINGWAGES2021©OECD202122

Table1.1.ComparisonoftotaltaxwedgeAs%oflabourcosts,2020Country1TotalTaxwedge2020(1)Annualchange,2020/19(inpercentagepoints)²Taxwedge(2)Incometax(3)EmployeeSSC(4)EmployerSSC3(5)Belgium51.549.047.346.646.043.943.642.942.741.841.341.241.240.139.739.337.536.936.936.435.835.234.832.732.332.330.830.428.428.323.322.422.120.219.17.0-0.76-0.73-0.01-0.02GermanyAustria-0.28-0.56-0.56-1.91-0.03-0.94-0.550.09-0.35-0.49-0.55-1.91-0.030.210.030.020.000.000.000.260.000.010.000.000.020.43-0.240.000.000.000.000.00-0.590.000.000.000.000.000.00-0.190.060.000.000.24-0.190.13-0.010.000.000.000.03-0.09-0.010.000.00-1.410.000.000.000.00-0.15-1.26-0.250.000.00-0.040.000.000.110.000.000.000.020.08-0.220.00-0.080.00-0.030.16-0.090.130.140.000.000.00FranceItalyCzechRepublicHungarySloveniaSweden-0.550.08Latvia-0.620.06-0.620.06PortugalSlovakRepublicFinland-0.62-0.92-0.800.09-0.50-0.09-0.320.09GreeceTurkeySpain-0.12-0.92-0.76-0.13-0.540.04-0.12-0.87-0.76-0.13-0.060.04LuxembourgLithuaniaEstoniaNetherlandsNorwayDenmarkPoland-0.25-0.76-0.02-0.86-0.44-0.10-0.150.42-0.26-0.76-0.03-0.94-0.220.09JapanIrelandIcelandUnitedKingdomCanada-0.080.42AustraliaUnitedStatesKorea-1.370.310.50-0.09-0.25-0.49-0.130.34Israel-0.53-0.22-0.010.34SwitzerlandMexicoNewZealandChile-0.010.00-0.010.00ColombiaUnweightedaverageOECDAverage0.034.6-0.39-0.260.00-0.08Note:Singleindividualwithoutchildrenattheincomeleveloftheaverageworker.1.Countriesrankedbydecreasingtotaltaxwedge.2.Duetorounding,thechangesintaxwedgeincolumn(2)maydifferbyone-hundredthofapercentagepointfromthesumofcolumns(3)-(5).ForCanada,DenmarkandtheUnitedStates,cashbenefitscontributetothedifferenceastheyarenotincludedincolumns(3)-(5).3.Includespayrolltaxeswhereapplicable.Sources:Countrysubmissions,OECDEconomicOutlookVolume2020issue2.StatLink2https://stat.link/tjlb4fTAXINGWAGES2021©OECD2021

23Table1.2.IncometaxplusemployeeandemployersocialsecuritycontributionsAs%oflabourcosts,2020Country1Totaltaxwedge2(1)Incometax(2)SocialsecuritycontributionsLabourcosts4(5)employee(3)employer3(4)Germany49.047.322.151.536.437.535.846.632.342.728.428.335.230.832.341.232.723.346.039.330.440.122.419.139.743.936.942.941.343.634.836.941.241.87.015.716.814.06.016.621.96.084456Austria11.410.119.214.514.617.011.726.013.422.715.535.312.618.816.96.8819028182280965775947621171456708417011769879671996514564948641616408663713591665903158889559375357048262451124349343447423024213641541415044024739515371093378432802240501555511961SwitzerlandBelgium11.011.110.87.321.310.812.111.526.66.0NetherlandsLuxembourgNorwayFrance8.3Iceland0.3Sweden5.323.95.6AustraliaUnitedStatesDenmarkUnitedKingdomIreland0.07.17.60.00.08.49.83.610.015.713.39.7Finland8.6Japan12.58.1Korea5.4Italy14.811.414.38.07.224.023.09.4Spain4.9Canada6.8Greece12.57.519.75.3Israel9.6NewZealandTurkey19.112.010.410.410.013.212.75.40.00.012.88.214.925.325.313.919.215.314.11.8CzechRepublicEstonia1.2SloveniaPortugal19.08.9HungaryPoland15.715.319.210.38.9LithuaniaSlovakRepublicLatvia16.07.823.219.40.013.50.0Chile7.0Mexico20.20.08.41.210.50.0ColombiaUnweightedaverageOECDAverage0.00.034.613.18.313.354700Note:Singleindividualwithoutchildrenattheincomeleveloftheaverageworker.1.Countriesrankedbydecreasinglabourcosts.2.Duetorounding,thetotalincolumn(1)maydifferbyonetenthofapercentagepointfromthesumofcolumns(2)-(4).ForCanada,DenmarkandtheUnitedStates,cashbenefitscontributetothedifferenceastheyarenotincludedincolumns(2)-(4).3.Includespayrolltaxeswhereapplicable.4.USdollarswithequalpurchasingpower.Sources:Countrysubmissions,OECDEconomicOutlookVolume2020issue2.StatLink2https://stat.link/9zwyniTAXINGWAGES2021©OECD202124

Figure1.1.Incometaxplusemployeeandemployersocialsecuritycontributions,2020Asa%oflabourcostsIncometaxEmployeeSSCEmployerSSC0%Belgium10%20%30%40%50%60%GermanyAustriaFranceItalyCzechRepublicHungarySloveniaSwedenLatviaPortugalSlovakRepublicFinlandGreeceTurkeySpainLuxembourgLithuaniaEstonia.NetherlandsNorwayDenmarkPolandOECDAverageJapanIrelandIcelandUnitedKingdomCanadaAustraliaUnitedStatesKoreaIsraelSwitzerlandMexicoNewZealandChileColombiaNotes:Singleindividualwithoutchildrenattheincomeleveloftheaverageworker.Includespayrolltaxeswhereapplicable.StatLink2https://stat.link/z629v5TAXINGWAGES2021©OECD202126

Table1.3.Incometaxplusemployeesocialsecuritycontributions,2020As%ofgrosswageearningsCountry1Totalpayment2(1)Incometax(2)Employeesocialsecuritycontributions(3)Grosswageearnings3(4)Switzerland17.110.76.420.112.512.30.376918GermanyNetherlandsLuxembourgIceland38.928.728.928.035.332.638.424.127.524.423.324.830.215.024.727.322.323.229.019.121.118.025.429.135.833.733.524.127.424.915.627.823.57.018.816.216.727.735.314.624.524.119.316.814.020.820.06.0704546921366993659306494863956637046341563236602205785557709536805328453173519855128848536447554349343062427033875536976364563578134107339393353931616314922642725948240501391711961DenmarkAustria0.018.014.00.0BelgiumAustraliaNorway8.2UnitedStatesUnitedKingdomIreland7.79.34.0Finland10.29.0KoreaSweden17.716.07.97.0France11.314.57.5JapanCanada15.719.519.114.810.19.9Italy9.5NewZealandSpain0.06.4Israel7.9Greece15.515.019.522.118.517.811.011.01.6Turkey14.116.311.615.06.3LithuaniaSloveniaHungaryPolandPortugalCzechRepublicEstonia16.413.914.016.810.10.0Latvia11.013.47.0SlovakRepublicChileMexico10.80.09.41.4ColombiaUnweightedaverageOECDAverage0.00.024.915.19.747175Note:Singleindividualattheincomeleveloftheaverageworker,withoutchildren.1.Countriesrankedbydecreasinggrosswageearnings.2.Duetoroundingtotalmaydifferbyonetenthofapercentagepointfromaggregateofcolumnsforincometaxandsocialsecuritycontributions3.USdollarswithequal