{
  "title": "Employer SSCs and payroll taxes: OECD Taxing Wages 2026, Table 1.2",
  "reference_year": 2025,
  "publication_date": "2026-04-22",
  "consulted_at": "2026-11-03T04:44:42Z",
  "geography": "38 OECD member countries in the source table; not all countries worldwide",
  "profile": "Single individual without children, full-time, earning 100% of each country average wage",
  "measure": "Employer social security contributions including payroll taxes where applicable",
  "unit": "Percent of OECD-defined total labour costs, not percent of gross salary",
  "source": {
    "organisation": "OECD",
    "publication": "Taxing Wages 2026",
    "table": "1.2, printed page 26, PDF page 28",
    "pdf_url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2026/04/taxing-wages-2026_d1f39986/3a5169ef-en.pdf",
    "xlsx_url": "https://stat.link/e8fvlb",
    "xlsx_sheet": "t1.2",
    "xlsx_sha256": "b9e923486c9096ec4def6c029349e11803019fafb71a90cafdb1cd0870add2cd",
    "pdf_sha256": "29e489e4e940dc9a20d22eabe96ee8e909e8f03599cce2ab97f208639bf00780",
    "xlsx_version": "Version 1 - Last updated: 22-Apr-2026",
    "attribution": "OECD (2026), Taxing Wages 2026, Table 1.2. CC BY 4.0.",
    "changes": "Employer column extracted; country names sorted; values rounded only in display field."
  },
  "limits": [
    "Historical standard profile, not a current statutory rate or an employee quote.",
    "Excludes non-tax compulsory payments. Zero in this classification does not mean zero employer obligations.",
    "No EOR fee, provider fee, full benefits package, exchange-rate conversion or hiring eligibility is estimated.",
    "Country average wages differ. These are not the same salary or occupation across countries.",
    "UK 2025 uses tax year 2025-2026; Australia uses 2024-2025; Italy uses 2024 policies under OECD conventions.",
    "PDF display is one decimal. The separate display field is rounded; original Excel precision is retained."
  ],
  "oecd_average_pct_labour_cost": 13.530296653193,
  "oecd_average_is_country": false,
  "countries": [
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      "year": 2025,
      "employer_ssc_and_payroll_taxes_pct_labour_cost": 5.7286351627477,
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      "country": "Austria",
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