The chapter presents the effective tax rates on labour income for the eight model household types for 2023. Tables 5.1 to 5.13 show a number of measures of the average tax burdens (tax wedge, personal tax rate, net personal tax rate, personal income tax rate and employee social security contribution rate) and the marginal rates (tax wedge and net personal tax rate). The results for two measures of tax progressivity are also considered: tax elasticity on gross earnings and labour costs. The table formats are identical to Tables 3.1 to 3.13 in Chapter 3, which show the effective tax rates on labour income in 2024.
Taxing Wages 2025

5. Effective tax rates on labour income in 2023
Copy link to 5. Effective tax rates on labour income in 2023Abstract
The following tables show the effective tax rates on labour income for the eight household types covered by the Taxing Wages models in 2023. Single employees, without children, earning the average wage are shown in column 2 of the tables while one-earner married couples, with two children, earning the average wage are shown in column 5. Columns 1, 3-4 and 6-8 of the tables give corresponding results for the six other household types. Indicators presented in the tables can be compared with the corresponding indicators in Chapter 3, which show the results for 2024.
Table 5.1 presents the total tax wedge (calculated as personal income tax plus employee and employer’s social security contributions [SSCs] less cash benefits) by household type as a percentage of labour costs (gross wage plus employers’ SSCs [including payroll taxes]). In the majority of countries, changes in the gap between total labour costs and the corresponding net take-home pay in 2024 compared with 2023 were within plus or minus one percentage point.
Table 5.2 shows the combined burden of personal income tax and employee SSCs in the form of personal average tax rates as a percentage of gross wage earnings.
Table 5.3 shows the net personal average tax rate, calculated as the total of personal income tax and employee SSCs less the amount of cash benefits as a percentage of gross wage earnings.
Table 5.4 presents personal income tax due as a percentage of gross wage earnings.
Table 5.5 provides employee SSCs as a percentage of gross wage earnings.
Table 5.6 shows the marginal tax wedge (rate of personal income tax plus employee and employer SSCs and payroll taxes where applicable minus cash benefits) as a percentage of labour costs, when the gross wage earnings of the principal earner rose by 1 currency unit.
Table 5.7 presents the marginal rate of personal income tax plus employee SSCs minus cash benefits (the net personal marginal tax rate) by household type and wage level, when the gross wage earnings of the principal earner rose by 1 currency unit.
Table 5.8 shows the percentage increase in net income relative to the percentage increase in gross wages when the latter increases by 1 currency unit.
Table 5.9 shows the percentage increase in net income relative to the percentage increase in labour costs (i.e. gross wage earnings plus employer social security contributions and payroll taxes) when the latter rises by 1 currency unit. The results shown in Tables 5.8 and 5.9 depend on the marginal and average tax rates.
Table 5.10 to Table 5.13 report background information on levels of labour costs plus gross and net wages.
Table 5.1. Income tax plus employee and employer contributions less cash benefits, 2023
Copy link to Table 5.1. Income tax plus employee and employer contributions less cash benefits, 2023As % of labour costs, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|
---|---|---|---|---|---|---|---|---|
Australia |
24.7 |
29.2 |
34.0 |
5.0 |
22.7 |
27.4 |
29.2 |
27.4 |
Austria |
42.7 |
47.2 |
49.9 |
22.0 |
32.7 |
37.4 |
40.6 |
45.4 |
Belgium |
45.9 |
52.7 |
58.8 |
28.8 |
37.1 |
44.9 |
48.3 |
49.9 |
Canada |
30.1 |
31.9 |
35.3 |
5.6 |
21.3 |
28.7 |
30.7 |
31.2 |
Chile |
7.0 |
7.1 |
8.4 |
2.2 |
2.2 |
5.1 |
5.4 |
7.1 |
Colombia |
0.0 |
0.0 |
0.0 |
-6.3 |
-4.2 |
-5.1 |
-4.2 |
0.0 |
Costa Rica |
29.5 |
29.5 |
30.8 |
29.5 |
29.5 |
29.5 |
29.5 |
29.5 |
Czechia |
38.1 |
40.2 |
42.0 |
18.7 |
23.7 |
34.6 |
36.3 |
39.4 |
Denmark |
33.5 |
35.9 |
41.7 |
17.7 |
26.8 |
31.7 |
33.2 |
35.0 |
Estonia |
33.9 |
39.9 |
41.2 |
13.1 |
30.9 |
33.0 |
36.1 |
37.5 |
Finland |
37.0 |
43.4 |
49.9 |
27.6 |
39.7 |
38.6 |
41.6 |
40.8 |
France |
40.6 |
46.9 |
53.3 |
17.0 |
39.1 |
40.6 |
44.0 |
44.1 |
Germany |
43.5 |
47.7 |
49.1 |
28.2 |
32.9 |
40.5 |
43.2 |
45.8 |
Greece |
34.7 |
38.7 |
44.3 |
29.0 |
37.4 |
37.8 |
39.5 |
38.2 |
Hungary |
41.2 |
41.2 |
41.2 |
26.0 |
31.5 |
35.4 |
36.3 |
41.2 |
Iceland |
27.7 |
31.8 |
36.9 |
18.1 |
20.8 |
29.8 |
31.8 |
30.2 |
Ireland |
26.7 |
35.6 |
43.8 |
14.2 |
22.2 |
28.6 |
32.7 |
32.0 |
Israel |
17.3 |
24.0 |
34.0 |
5.7 |
19.0 |
15.7 |
18.4 |
21.0 |
Italy |
38.8 |
45.5 |
54.0 |
23.7 |
33.8 |
36.1 |
40.5 |
42.8 |
Japan |
31.5 |
33.0 |
35.9 |
18.3 |
27.9 |
30.1 |
31.1 |
32.4 |
Korea |
21.4 |
24.5 |
27.5 |
7.9 |
15.2 |
17.9 |
20.1 |
23.3 |
Latvia |
37.4 |
41.0 |
42.9 |
21.6 |
30.4 |
33.2 |
35.7 |
39.6 |
Lithuania |
34.4 |
39.0 |
40.6 |
14.2 |
25.5 |
32.1 |
34.7 |
37.1 |
Luxembourg |
33.4 |
41.2 |
47.3 |
13.6 |
21.2 |
31.2 |
35.5 |
36.7 |
Mexico |
19.1 |
20.5 |
23.6 |
19.1 |
20.5 |
19.9 |
20.5 |
19.9 |
Netherlands |
27.2 |
35.1 |
41.0 |
2.9 |
28.3 |
27.4 |
31.3 |
31.9 |
New Zealand |
16.3 |
21.1 |
25.8 |
-12.1 |
10.9 |
19.1 |
21.1 |
19.1 |
Norway |
32.4 |
36.4 |
43.4 |
21.9 |
32.9 |
32.7 |
34.6 |
34.8 |
Poland |
32.4 |
34.3 |
36.0 |
7.3 |
15.9 |
24.7 |
26.9 |
33.5 |
Portugal |
37.3 |
41.1 |
46.9 |
18.4 |
29.4 |
35.9 |
38.2 |
39.4 |
Slovak Republic |
39.7 |
41.7 |
43.8 |
12.0 |
16.4 |
28.1 |
31.0 |
40.9 |
Slovenia |
39.7 |
43.1 |
46.4 |
16.3 |
29.1 |
35.9 |
39.1 |
41.7 |
Spain |
36.0 |
40.2 |
44.6 |
26.1 |
35.5 |
37.1 |
39.0 |
38.5 |
Sweden |
39.8 |
42.2 |
49.5 |
32.8 |
37.5 |
38.4 |
39.8 |
41.2 |
Switzerland |
20.1 |
23.0 |
27.5 |
6.0 |
11.1 |
17.2 |
19.7 |
22.8 |
Türkiye |
33.3 |
38.1 |
42.0 |
33.3 |
38.1 |
36.2 |
38.1 |
36.2 |
United Kingdom |
26.8 |
31.2 |
38.3 |
18.3 |
26.9 |
27.1 |
29.3 |
29.4 |
United States |
27.5 |
30.0 |
34.3 |
12.3 |
19.8 |
24.6 |
27.0 |
28.3 |
OECD-Average |
31.0 |
34.9 |
39.1 |
16.2 |
25.6 |
29.4 |
31.7 |
33.3 |
OECD-EU 22 |
37.0 |
41.5 |
45.8 |
19.6 |
29.9 |
34.7 |
37.4 |
39.7 |
1. Two-earner couple.
Table 5.2. Income tax plus employee contributions, 2023
Copy link to Table 5.2. Income tax plus employee contributions, 2023As % of gross wage earnings, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|
---|---|---|---|---|---|---|---|---|
Australia |
20.2 |
24.9 |
30.0 |
20.2 |
24.9 |
23.0 |
24.9 |
23.0 |
Austria |
27.3 |
32.9 |
37.6 |
15.6 |
24.6 |
26.4 |
29.4 |
30.6 |
Belgium |
31.8 |
39.8 |
47.7 |
26.2 |
28.1 |
35.0 |
38.3 |
36.5 |
Canada |
22.4 |
25.5 |
31.0 |
16.3 |
22.3 |
24.3 |
25.5 |
24.3 |
Chile |
7.0 |
7.1 |
8.4 |
7.0 |
7.0 |
7.0 |
7.0 |
7.1 |
Colombia |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Costa Rica |
10.7 |
10.7 |
12.3 |
10.7 |
10.7 |
10.7 |
10.7 |
10.7 |
Czechia |
17.1 |
20.1 |
22.4 |
1.3 |
4.7 |
12.5 |
14.8 |
18.9 |
Denmark |
32.9 |
35.5 |
41.5 |
31.1 |
31.9 |
34.5 |
35.5 |
34.5 |
Estonia |
11.6 |
19.6 |
21.3 |
9.1 |
16.0 |
15.4 |
18.8 |
16.4 |
Finland |
23.6 |
31.5 |
39.2 |
23.6 |
31.5 |
28.3 |
31.5 |
28.3 |
France |
23.5 |
27.6 |
33.5 |
20.8 |
20.8 |
23.2 |
25.6 |
25.5 |
Germany |
32.4 |
37.3 |
41.5 |
13.9 |
19.5 |
28.7 |
31.8 |
35.0 |
Greece |
20.2 |
25.1 |
31.9 |
19.4 |
26.0 |
23.9 |
26.0 |
24.4 |
Hungary |
33.5 |
33.5 |
33.5 |
23.7 |
26.9 |
29.6 |
30.2 |
33.5 |
Iceland |
23.1 |
27.5 |
32.9 |
23.1 |
21.1 |
25.7 |
27.5 |
25.7 |
Ireland |
18.6 |
28.4 |
37.6 |
14.0 |
19.8 |
24.5 |
28.4 |
24.5 |
Israel |
13.3 |
19.7 |
29.7 |
6.3 |
16.7 |
12.5 |
14.8 |
16.7 |
Italy |
19.4 |
28.3 |
39.5 |
19.4 |
26.2 |
24.7 |
28.3 |
24.7 |
Japan |
20.8 |
22.6 |
26.6 |
20.8 |
21.2 |
21.9 |
22.6 |
21.9 |
Korea |
12.7 |
16.1 |
20.2 |
11.1 |
14.7 |
14.2 |
15.7 |
14.8 |
Latvia |
22.6 |
27.1 |
29.4 |
12.9 |
20.5 |
21.4 |
23.8 |
25.3 |
Lithuania |
33.2 |
37.9 |
39.5 |
33.2 |
37.9 |
36.0 |
37.9 |
36.0 |
Luxembourg |
24.2 |
33.1 |
40.0 |
17.4 |
20.8 |
27.9 |
31.8 |
27.9 |
Mexico |
8.9 |
11.8 |
16.3 |
8.9 |
11.8 |
10.6 |
11.8 |
10.6 |
Netherlands |
18.3 |
27.3 |
36.1 |
11.8 |
27.3 |
21.1 |
25.1 |
23.7 |
New Zealand |
16.3 |
21.1 |
25.8 |
16.3 |
21.1 |
19.1 |
21.1 |
19.1 |
Norway |
23.6 |
28.1 |
34.9 |
23.2 |
28.1 |
26.3 |
28.1 |
26.3 |
Poland |
21.3 |
23.6 |
25.6 |
14.0 |
16.8 |
21.1 |
22.3 |
22.7 |
Portugal |
22.4 |
27.1 |
34.3 |
11.8 |
16.1 |
20.7 |
23.6 |
25.0 |
Slovak Republic |
21.8 |
24.4 |
27.1 |
-1.6 |
0.0 |
11.7 |
14.7 |
23.4 |
Slovenia |
30.0 |
34.0 |
37.8 |
24.8 |
26.3 |
29.0 |
31.1 |
32.4 |
Spain |
16.5 |
22.0 |
27.8 |
3.7 |
15.8 |
18.0 |
20.5 |
19.8 |
Sweden |
20.8 |
24.0 |
33.6 |
20.8 |
24.0 |
22.7 |
24.0 |
22.7 |
Switzerland |
15.0 |
18.1 |
22.9 |
9.2 |
11.5 |
15.6 |
17.6 |
17.8 |
Türkiye |
21.7 |
27.3 |
31.9 |
21.7 |
27.3 |
25.0 |
27.3 |
25.0 |
United Kingdom |
19.5 |
23.4 |
30.7 |
19.5 |
22.9 |
21.8 |
23.4 |
21.8 |
United States |
21.4 |
24.3 |
29.1 |
5.0 |
13.3 |
18.4 |
21.0 |
22.4 |
OECD-Average |
20.5 |
25.0 |
30.0 |
15.4 |
19.9 |
21.4 |
23.5 |
23.1 |
OECD-EU 22 |
23.8 |
29.1 |
34.5 |
16.7 |
21.9 |
24.4 |
27.0 |
26.9 |
1. Two-earner couple.
Table 5.3. Income tax plus employee contributions less cash benefits, 2023
Copy link to Table 5.3. Income tax plus employee contributions less cash benefits, 2023As % of gross wage earnings, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|
---|---|---|---|---|---|---|---|---|
Australia |
20.2 |
24.9 |
30.0 |
-0.7 |
18.0 |
23.0 |
24.9 |
23.0 |
Austria |
26.8 |
32.6 |
37.5 |
0.4 |
14.1 |
20.1 |
24.1 |
30.3 |
Belgium |
31.8 |
39.8 |
47.7 |
10.3 |
20.1 |
30.3 |
34.3 |
36.5 |
Canada |
22.4 |
25.5 |
31.0 |
-4.9 |
14.0 |
21.6 |
24.2 |
24.3 |
Chile |
7.0 |
7.1 |
8.4 |
2.2 |
2.2 |
5.1 |
5.4 |
7.1 |
Colombia |
0.0 |
0.0 |
0.0 |
-6.3 |
-4.2 |
-5.1 |
-4.2 |
0.0 |
Costa Rica |
10.7 |
10.7 |
12.3 |
10.7 |
10.7 |
10.7 |
10.7 |
10.7 |
Czechia |
17.1 |
20.1 |
22.4 |
-8.8 |
-2.1 |
12.5 |
14.8 |
18.9 |
Denmark |
32.9 |
35.5 |
41.5 |
17.0 |
26.4 |
31.2 |
32.8 |
34.5 |
Estonia |
11.6 |
19.6 |
21.3 |
-16.3 |
7.5 |
10.3 |
14.5 |
16.4 |
Finland |
23.6 |
31.5 |
39.2 |
12.2 |
26.9 |
25.6 |
29.2 |
28.3 |
France |
23.5 |
27.6 |
33.5 |
-6.8 |
16.9 |
20.9 |
23.6 |
25.5 |
Germany |
32.4 |
37.3 |
41.5 |
13.9 |
19.5 |
28.7 |
31.8 |
35.0 |
Greece |
20.2 |
25.1 |
31.9 |
13.2 |
23.4 |
23.9 |
26.0 |
24.4 |
Hungary |
33.5 |
33.5 |
33.5 |
16.4 |
22.6 |
26.9 |
28.0 |
33.5 |
Iceland |
23.1 |
27.5 |
32.9 |
12.9 |
15.8 |
25.3 |
27.5 |
25.7 |
Ireland |
18.6 |
28.4 |
37.6 |
4.7 |
13.6 |
20.7 |
25.3 |
24.5 |
Israel |
13.3 |
19.7 |
29.7 |
1.1 |
14.4 |
11.1 |
13.7 |
16.7 |
Italy |
19.4 |
28.3 |
39.5 |
-0.4 |
12.9 |
15.9 |
21.8 |
24.7 |
Japan |
20.8 |
22.6 |
26.6 |
5.5 |
16.7 |
19.2 |
20.3 |
21.9 |
Korea |
12.7 |
16.1 |
20.2 |
-2.3 |
5.8 |
8.9 |
11.2 |
14.8 |
Latvia |
22.6 |
27.1 |
29.4 |
3.1 |
14.0 |
17.5 |
20.5 |
25.3 |
Lithuania |
33.2 |
37.9 |
39.5 |
12.7 |
24.2 |
30.8 |
33.6 |
36.0 |
Luxembourg |
24.2 |
33.1 |
40.0 |
1.7 |
10.3 |
21.6 |
26.6 |
27.9 |
Mexico |
8.9 |
11.8 |
16.3 |
8.9 |
11.8 |
10.6 |
11.8 |
10.6 |
Netherlands |
18.3 |
27.3 |
36.1 |
-8.9 |
19.7 |
18.6 |
23.1 |
23.7 |
New Zealand |
16.3 |
21.1 |
25.8 |
-12.1 |
10.9 |
19.1 |
21.1 |
19.1 |
Norway |
23.6 |
28.1 |
34.9 |
11.8 |
24.2 |
23.9 |
26.1 |
26.3 |
Poland |
21.3 |
23.6 |
25.6 |
-7.9 |
2.2 |
12.4 |
15.0 |
22.7 |
Portugal |
22.4 |
27.1 |
34.3 |
-1.0 |
12.7 |
20.7 |
23.6 |
25.0 |
Slovak Republic |
21.8 |
24.4 |
27.1 |
-14.1 |
-8.4 |
6.7 |
10.5 |
23.4 |
Slovenia |
30.0 |
34.0 |
37.8 |
2.9 |
17.7 |
25.6 |
29.3 |
32.4 |
Spain |
16.5 |
22.0 |
27.8 |
3.7 |
15.8 |
18.0 |
20.5 |
19.8 |
Sweden |
20.8 |
24.0 |
33.6 |
11.7 |
17.8 |
19.0 |
20.9 |
22.7 |
Switzerland |
15.0 |
18.1 |
22.9 |
0.0 |
5.4 |
11.9 |
14.6 |
17.8 |
Türkiye |
21.7 |
27.3 |
31.9 |
21.7 |
27.3 |
25.0 |
27.3 |
25.0 |
United Kingdom |
19.5 |
23.4 |
30.7 |
10.1 |
18.7 |
19.3 |
21.3 |
21.8 |
United States |
21.4 |
24.3 |
29.1 |
5.0 |
13.3 |
18.4 |
21.0 |
22.4 |
OECD-Average |
20.5 |
24.9 |
30.0 |
3.2 |
14.0 |
18.6 |
21.2 |
23.1 |
OECD-EU 22 |
23.7 |
29.1 |
34.5 |
2.7 |
14.9 |
20.8 |
24.1 |
26.9 |
1. Two-earner couple.
Table 5.4. Income tax, 2023
Copy link to Table 5.4. Income tax, 2023As % of gross wage earnings, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|
---|---|---|---|---|---|---|---|---|
Australia |
20.2 |
24.9 |
30.0 |
20.2 |
24.9 |
23.0 |
24.9 |
23.0 |
Austria |
9.3 |
14.9 |
22.1 |
-2.3 |
6.7 |
8.5 |
11.4 |
12.7 |
Belgium |
18.2 |
25.9 |
33.9 |
12.5 |
14.3 |
21.3 |
24.6 |
22.8 |
Canada |
14.1 |
19.1 |
27.2 |
8.1 |
15.8 |
17.1 |
19.1 |
17.1 |
Chile |
0.0 |
0.1 |
1.4 |
0.0 |
0.0 |
0.0 |
0.0 |
0.1 |
Colombia |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Costa Rica |
0.0 |
0.0 |
1.6 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Czechia |
6.1 |
9.1 |
11.4 |
-9.7 |
-6.3 |
1.5 |
3.8 |
7.9 |
Denmark |
32.9 |
35.5 |
41.5 |
31.1 |
31.9 |
34.5 |
35.5 |
34.5 |
Estonia |
10.0 |
18.0 |
19.7 |
7.5 |
14.4 |
13.8 |
17.2 |
14.8 |
Finland |
13.1 |
20.9 |
28.7 |
13.1 |
20.9 |
17.8 |
20.9 |
17.8 |
France |
12.2 |
16.3 |
22.5 |
9.5 |
9.5 |
11.9 |
14.3 |
14.2 |
Germany |
12.1 |
16.8 |
26.3 |
-5.8 |
-0.4 |
8.9 |
12.0 |
14.7 |
Greece |
6.3 |
11.2 |
18.0 |
5.5 |
12.1 |
10.0 |
12.1 |
10.6 |
Hungary |
15.0 |
15.0 |
15.0 |
5.2 |
8.4 |
11.1 |
11.7 |
15.0 |
Iceland |
22.9 |
27.4 |
32.9 |
22.9 |
21.0 |
25.6 |
27.4 |
25.6 |
Ireland |
14.6 |
24.4 |
33.6 |
10.0 |
15.8 |
20.5 |
24.4 |
20.5 |
Israel |
7.0 |
11.5 |
20.0 |
0.0 |
8.5 |
5.1 |
6.7 |
9.2 |
Italy |
14.8 |
22.6 |
29.9 |
14.8 |
20.5 |
19.5 |
22.6 |
19.5 |
Japan |
6.2 |
7.9 |
13.0 |
6.2 |
6.6 |
7.2 |
7.9 |
7.2 |
Korea |
3.3 |
6.7 |
11.9 |
1.7 |
5.3 |
4.8 |
6.3 |
5.4 |
Latvia |
12.1 |
16.6 |
18.9 |
2.4 |
10.0 |
10.9 |
13.3 |
14.8 |
Lithuania |
13.7 |
18.4 |
20.0 |
13.7 |
18.4 |
16.5 |
18.4 |
16.5 |
Luxembourg |
11.9 |
20.8 |
27.7 |
5.1 |
8.5 |
15.6 |
19.5 |
15.6 |
Mexico |
7.6 |
10.4 |
14.8 |
7.6 |
10.4 |
9.2 |
10.4 |
9.2 |
Netherlands |
6.2 |
16.3 |
27.1 |
4.6 |
16.3 |
11.6 |
15.8 |
12.2 |
New Zealand |
16.3 |
21.1 |
25.8 |
16.3 |
21.1 |
19.1 |
21.1 |
19.1 |
Norway |
15.7 |
20.2 |
27.0 |
15.3 |
20.2 |
18.4 |
20.2 |
18.4 |
Poland |
3.5 |
5.8 |
7.8 |
-3.9 |
-1.0 |
3.3 |
4.5 |
4.8 |
Portugal |
11.4 |
16.1 |
23.3 |
0.8 |
5.1 |
9.7 |
12.6 |
14.0 |
Slovak Republic |
8.4 |
11.0 |
13.7 |
-15.0 |
-13.4 |
-1.7 |
1.3 |
10.0 |
Slovenia |
7.9 |
11.9 |
15.7 |
2.7 |
4.2 |
6.9 |
9.0 |
10.3 |
Spain |
10.1 |
15.5 |
21.3 |
-2.8 |
9.4 |
11.5 |
14.0 |
13.3 |
Sweden |
13.8 |
17.0 |
28.7 |
13.8 |
17.0 |
15.7 |
17.0 |
15.7 |
Switzerland |
8.6 |
11.7 |
16.6 |
2.8 |
5.1 |
9.2 |
11.2 |
11.4 |
Türkiye |
6.7 |
12.3 |
16.9 |
6.7 |
12.3 |
10.0 |
12.3 |
10.0 |
United Kingdom |
12.4 |
14.9 |
24.7 |
12.4 |
14.4 |
13.9 |
14.9 |
13.9 |
United States |
13.8 |
16.7 |
21.5 |
-2.6 |
5.6 |
10.8 |
13.4 |
14.7 |
OECD-Average |
11.0 |
15.4 |
20.8 |
6.1 |
10.4 |
11.9 |
14.0 |
13.6 |
OECD-EU 22 |
12.0 |
17.3 |
23.0 |
5.1 |
10.1 |
12.7 |
15.3 |
15.1 |
1. Two-earner couple.
Table 5.5. Employee contributions, 2023
Copy link to Table 5.5. Employee contributions, 2023As % of gross wage earnings, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|
---|---|---|---|---|---|---|---|---|
Australia |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Austria |
18.0 |
18.0 |
15.5 |
18.0 |
18.0 |
18.0 |
18.0 |
18.0 |
Belgium |
13.6 |
14.0 |
13.8 |
13.6 |
13.8 |
13.7 |
13.7 |
13.7 |
Canada |
8.3 |
6.5 |
3.9 |
8.3 |
6.5 |
7.2 |
6.5 |
7.2 |
Chile |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
Colombia |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Costa Rica |
10.7 |
10.7 |
10.7 |
10.7 |
10.7 |
10.7 |
10.7 |
10.7 |
Czechia |
11.0 |
11.0 |
11.0 |
11.0 |
11.0 |
11.0 |
11.0 |
11.0 |
Denmark |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Estonia |
1.6 |
1.6 |
1.6 |
1.6 |
1.6 |
1.6 |
1.6 |
1.6 |
Finland |
10.5 |
10.5 |
10.5 |
10.5 |
10.5 |
10.5 |
10.5 |
10.5 |
France |
11.3 |
11.3 |
11.0 |
11.3 |
11.3 |
11.3 |
11.3 |
11.3 |
Germany |
20.3 |
20.4 |
15.2 |
19.7 |
19.9 |
19.8 |
19.9 |
20.4 |
Greece |
13.9 |
13.9 |
13.9 |
13.9 |
13.9 |
13.9 |
13.9 |
13.9 |
Hungary |
18.5 |
18.5 |
18.5 |
18.5 |
18.5 |
18.5 |
18.5 |
18.5 |
Iceland |
0.2 |
0.1 |
0.1 |
0.2 |
0.1 |
0.1 |
0.1 |
0.1 |
Ireland |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
4.0 |
Israel |
6.3 |
8.2 |
9.7 |
6.3 |
8.2 |
7.4 |
8.2 |
7.4 |
Italy |
4.6 |
5.6 |
9.6 |
4.6 |
5.6 |
5.2 |
5.6 |
5.2 |
Japan |
14.7 |
14.7 |
13.6 |
14.7 |
14.7 |
14.7 |
14.7 |
14.7 |
Korea |
9.4 |
9.4 |
8.3 |
9.4 |
9.4 |
9.4 |
9.4 |
9.4 |
Latvia |
10.5 |
10.5 |
10.5 |
10.5 |
10.5 |
10.5 |
10.5 |
10.5 |
Lithuania |
19.5 |
19.5 |
19.5 |
19.5 |
19.5 |
19.5 |
19.5 |
19.5 |
Luxembourg |
12.2 |
12.3 |
12.4 |
12.2 |
12.3 |
12.3 |
12.3 |
12.3 |
Mexico |
1.3 |
1.4 |
1.5 |
1.3 |
1.4 |
1.4 |
1.4 |
1.4 |
Netherlands |
12.1 |
11.0 |
9.0 |
7.3 |
11.0 |
9.5 |
9.4 |
11.5 |
New Zealand |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Norway |
7.9 |
7.9 |
7.9 |
7.9 |
7.9 |
7.9 |
7.9 |
7.9 |
Poland |
17.8 |
17.8 |
17.8 |
17.8 |
17.8 |
17.8 |
17.8 |
17.8 |
Portugal |
11.0 |
11.0 |
11.0 |
11.0 |
11.0 |
11.0 |
11.0 |
11.0 |
Slovak Republic |
13.4 |
13.4 |
13.4 |
13.4 |
13.4 |
13.4 |
13.4 |
13.4 |
Slovenia |
22.1 |
22.1 |
22.1 |
22.1 |
22.1 |
22.1 |
22.1 |
22.1 |
Spain |
6.5 |
6.5 |
6.5 |
6.5 |
6.5 |
6.5 |
6.5 |
6.5 |
Sweden |
7.0 |
7.0 |
4.9 |
7.0 |
7.0 |
7.0 |
7.0 |
7.0 |
Switzerland |
6.4 |
6.4 |
6.3 |
6.4 |
6.4 |
6.4 |
6.4 |
6.4 |
Türkiye |
15.0 |
15.0 |
15.0 |
15.0 |
15.0 |
15.0 |
15.0 |
15.0 |
United Kingdom |
7.1 |
8.5 |
6.0 |
7.1 |
8.5 |
8.0 |
8.5 |
8.0 |
United States |
7.7 |
7.7 |
7.7 |
7.7 |
7.7 |
7.7 |
7.7 |
7.7 |
OECD-Average |
9.5 |
9.6 |
9.2 |
9.4 |
9.5 |
9.5 |
9.5 |
9.5 |
OECD-EU 22 |
11.8 |
11.8 |
11.4 |
11.5 |
11.8 |
11.7 |
11.7 |
11.8 |
1. Two-earner couple.
Table 5.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2023
Copy link to Table 5.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2023As % of labour costs, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|
---|---|---|---|---|---|---|---|---|
Australia |
38.2 |
38.2 |
42.5 |
57.1 |
38.2 |
38.2 |
38.2 |
38.2 |
Austria |
52.8 |
58.8 |
45.6 |
36.3 |
58.8 |
58.8 |
58.8 |
58.8 |
Belgium |
68.5 |
65.0 |
67.8 |
68.5 |
65.0 |
64.1 |
64.1 |
64.1 |
Canada |
42.2 |
31.9 |
44.5 |
79.4 |
37.4 |
37.4 |
37.4 |
31.9 |
Chile |
7.0 |
10.3 |
10.3 |
7.0 |
7.0 |
7.0 |
7.0 |
10.2 |
Colombia |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Costa Rica |
29.5 |
29.5 |
36.7 |
29.5 |
29.5 |
29.5 |
29.5 |
29.5 |
Czechia |
44.7 |
44.7 |
44.7 |
44.7 |
44.7 |
44.7 |
44.7 |
44.7 |
Denmark |
38.6 |
41.7 |
55.9 |
36.8 |
41.7 |
41.7 |
41.7 |
41.7 |
Estonia |
52.0 |
52.0 |
41.2 |
52.0 |
52.0 |
52.0 |
52.0 |
52.0 |
Finland |
48.5 |
57.2 |
59.5 |
48.5 |
57.2 |
57.2 |
57.2 |
57.2 |
France |
64.6 |
58.2 |
59.5 |
74.5 |
41.9 |
50.6 |
58.2 |
47.9 |
Germany |
54.1 |
58.2 |
47.0 |
52.6 |
51.9 |
55.9 |
55.7 |
56.1 |
Greece |
46.5 |
50.7 |
56.3 |
46.5 |
50.7 |
50.7 |
50.7 |
50.7 |
Hungary |
41.2 |
41.2 |
41.2 |
41.2 |
41.2 |
41.2 |
41.2 |
41.2 |
Iceland |
40.2 |
40.2 |
47.7 |
49.3 |
49.3 |
45.6 |
40.2 |
40.2 |
Ireland |
53.6 |
53.6 |
56.8 |
35.6 |
53.6 |
53.6 |
53.6 |
53.6 |
Israel |
36.8 |
47.0 |
50.7 |
18.2 |
47.0 |
47.0 |
47.0 |
47.0 |
Italy |
55.3 |
62.6 |
64.1 |
55.3 |
62.6 |
66.7 |
66.7 |
62.6 |
Japan |
33.4 |
37.6 |
38.2 |
52.7 |
37.6 |
37.6 |
37.6 |
37.6 |
Korea |
30.5 |
31.2 |
33.1 |
23.5 |
31.2 |
31.2 |
31.2 |
31.2 |
Latvia |
48.3 |
48.3 |
44.5 |
48.3 |
48.3 |
48.3 |
48.3 |
48.3 |
Lithuania |
48.8 |
44.1 |
40.6 |
48.8 |
44.1 |
44.1 |
44.1 |
44.1 |
Luxembourg |
54.7 |
57.9 |
56.5 |
57.2 |
45.3 |
57.9 |
57.9 |
57.9 |
Mexico |
18.6 |
28.4 |
28.4 |
18.6 |
28.4 |
28.4 |
28.4 |
28.4 |
Netherlands |
51.3 |
51.3 |
51.5 |
56.8 |
56.8 |
51.3 |
51.3 |
51.3 |
New Zealand |
30.0 |
33.0 |
33.0 |
57.0 |
60.0 |
33.0 |
33.0 |
33.0 |
Norway |
41.5 |
49.9 |
54.6 |
41.5 |
49.9 |
49.9 |
49.9 |
49.9 |
Poland |
38.3 |
38.3 |
53.1 |
29.4 |
38.3 |
38.3 |
38.3 |
38.3 |
Portugal |
45.1 |
51.1 |
58.0 |
45.1 |
45.1 |
49.5 |
51.1 |
49.5 |
Slovak Republic |
45.9 |
45.9 |
49.1 |
27.9 |
45.9 |
45.9 |
45.9 |
45.9 |
Slovenia |
43.6 |
50.3 |
55.0 |
43.6 |
43.6 |
50.3 |
50.3 |
50.3 |
Spain |
63.1 |
48.2 |
54.0 |
63.1 |
48.2 |
48.2 |
48.2 |
48.2 |
Sweden |
46.2 |
48.4 |
65.9 |
46.2 |
48.4 |
48.4 |
48.4 |
48.4 |
Switzerland |
26.4 |
32.5 |
35.3 |
20.8 |
26.3 |
30.3 |
34.3 |
32.8 |
Türkiye |
47.8 |
47.8 |
47.8 |
47.8 |
47.8 |
47.8 |
47.8 |
47.8 |
United Kingdom |
39.8 |
39.8 |
49.0 |
72.9 |
39.8 |
39.8 |
39.8 |
39.8 |
United States |
31.4 |
40.6 |
42.5 |
56.8 |
31.4 |
31.4 |
40.6 |
31.4 |
OECD-Average |
42.1 |
43.8 |
46.4 |
44.5 |
43.3 |
43.5 |
44.0 |
43.2 |
OECD-EU 22 |
50.3 |
51.3 |
53.1 |
48.1 |
49.3 |
50.9 |
51.3 |
50.6 |
Note: It is assumed that gross earnings of the principal earner in the household rise. The outcome may differ if the wage of the spouse goes up, especially if partners are taxed individually.
1. Two-earner couple.
Table 5.7. Marginal rate of income tax plus employee contributions less cash benefits, 2023
Copy link to Table 5.7. Marginal rate of income tax plus employee contributions less cash benefits, 2023As % of gross wage earnings, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|
---|---|---|---|---|---|---|---|---|
Australia |
34.5 |
34.5 |
39.0 |
54.5 |
34.5 |
34.5 |
34.5 |
34.5 |
Austria |
39.7 |
47.5 |
42.0 |
18.7 |
47.5 |
47.5 |
47.5 |
47.5 |
Belgium |
55.6 |
55.6 |
59.0 |
55.6 |
55.6 |
54.4 |
54.4 |
54.4 |
Canada |
35.6 |
29.6 |
43.4 |
77.0 |
35.3 |
35.3 |
35.3 |
29.6 |
Chile |
7.0 |
10.3 |
10.3 |
7.0 |
7.0 |
7.0 |
7.0 |
10.2 |
Colombia |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Costa Rica |
10.7 |
10.7 |
19.8 |
10.7 |
10.7 |
10.7 |
10.7 |
10.7 |
Czechia |
26.0 |
26.0 |
26.0 |
26.0 |
26.0 |
26.0 |
26.0 |
26.0 |
Denmark |
38.6 |
41.7 |
55.9 |
36.8 |
41.7 |
41.7 |
41.7 |
41.7 |
Estonia |
35.8 |
35.8 |
21.3 |
35.8 |
35.8 |
35.8 |
35.8 |
35.8 |
Finland |
37.5 |
48.2 |
50.9 |
37.5 |
48.2 |
48.2 |
48.2 |
48.2 |
France |
32.6 |
43.0 |
42.2 |
51.6 |
20.8 |
32.6 |
43.0 |
29.0 |
Germany |
44.7 |
49.7 |
47.0 |
43.0 |
42.1 |
46.9 |
46.7 |
47.2 |
Greece |
34.5 |
39.7 |
46.6 |
34.5 |
39.7 |
39.7 |
39.7 |
39.7 |
Hungary |
33.5 |
33.5 |
33.5 |
33.5 |
33.5 |
33.5 |
33.5 |
33.5 |
Iceland |
36.4 |
36.4 |
44.4 |
46.0 |
46.0 |
42.2 |
36.4 |
36.4 |
Ireland |
48.5 |
48.5 |
52.0 |
28.5 |
48.5 |
48.5 |
48.5 |
48.5 |
Israel |
32.0 |
43.0 |
47.0 |
12.0 |
43.0 |
43.0 |
43.0 |
43.0 |
Italy |
41.2 |
50.9 |
52.8 |
41.2 |
50.9 |
56.1 |
56.1 |
50.9 |
Japan |
23.0 |
27.9 |
34.2 |
45.3 |
27.9 |
27.9 |
27.9 |
27.9 |
Korea |
22.8 |
23.5 |
28.7 |
15.0 |
23.5 |
23.5 |
23.5 |
23.5 |
Latvia |
36.1 |
36.1 |
31.4 |
36.1 |
36.1 |
36.1 |
36.1 |
36.1 |
Lithuania |
47.9 |
43.1 |
39.5 |
47.9 |
43.1 |
43.1 |
43.1 |
43.1 |
Luxembourg |
48.4 |
52.0 |
50.5 |
51.3 |
37.7 |
52.0 |
52.0 |
52.0 |
Mexico |
12.4 |
23.0 |
23.0 |
12.4 |
23.0 |
23.0 |
23.0 |
23.0 |
Netherlands |
45.5 |
45.5 |
51.5 |
51.7 |
51.7 |
45.5 |
45.5 |
45.5 |
New Zealand |
30.0 |
33.0 |
33.0 |
57.0 |
60.0 |
33.0 |
33.0 |
33.0 |
Norway |
33.9 |
43.4 |
46.4 |
33.9 |
43.4 |
43.4 |
43.4 |
43.4 |
Poland |
28.2 |
28.2 |
45.4 |
17.8 |
28.2 |
28.2 |
28.2 |
28.2 |
Portugal |
32.0 |
39.5 |
48.0 |
32.0 |
32.0 |
37.5 |
39.5 |
37.5 |
Slovak Republic |
29.9 |
29.9 |
34.0 |
6.5 |
29.9 |
29.9 |
29.9 |
29.9 |
Slovenia |
34.6 |
42.4 |
47.8 |
34.6 |
34.6 |
42.4 |
42.4 |
42.4 |
Spain |
51.9 |
32.5 |
40.0 |
51.9 |
32.5 |
32.5 |
32.5 |
32.5 |
Sweden |
29.2 |
32.2 |
55.2 |
29.2 |
32.2 |
32.2 |
32.2 |
32.2 |
Switzerland |
21.7 |
28.1 |
31.9 |
15.7 |
21.5 |
25.8 |
30.1 |
28.5 |
Türkiye |
38.7 |
38.7 |
38.7 |
38.7 |
38.7 |
38.7 |
38.7 |
38.7 |
United Kingdom |
31.5 |
31.5 |
42.0 |
69.2 |
31.5 |
31.5 |
31.5 |
31.5 |
United States |
26.1 |
36.1 |
38.1 |
53.5 |
26.1 |
26.1 |
36.1 |
26.1 |
OECD-Average |
32.9 |
35.6 |
39.3 |
35.5 |
34.7 |
35.2 |
35.7 |
34.8 |
OECD-EU 22 |
38.7 |
41.0 |
44.2 |
36.4 |
38.6 |
40.5 |
41.0 |
40.1 |
Note: It is assumed that gross earnings of the principal earner in the household rise. The outcome may differ if the wage of the spouse goes up, especially if partners are taxed individually.
1. Two-earner couple.
Table 5.8. Percentage increase in net income relative to percentage increase in gross wages, 2023
Copy link to Table 5.8. Percentage increase in net income relative to percentage increase in gross wages, 2023After an increase of 1 currency unit in gross wages, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|
---|---|---|---|---|---|---|---|---|
Australia |
0.82 |
0.87 |
0.87 |
0.45 |
0.80 |
0.85 |
0.87 |
0.85 |
Austria |
0.82 |
0.78 |
0.93 |
0.82 |
0.61 |
0.66 |
0.69 |
0.75 |
Belgium |
0.65 |
0.74 |
0.78 |
0.50 |
0.56 |
0.65 |
0.69 |
0.72 |
Canada |
0.83 |
0.94 |
0.82 |
0.22 |
0.75 |
0.82 |
0.85 |
0.93 |
Chile |
1.00 |
0.97 |
0.98 |
0.95 |
0.95 |
0.98 |
0.98 |
0.97 |
Colombia |
1.00 |
1.00 |
1.00 |
0.94 |
0.96 |
0.95 |
0.96 |
1.00 |
Costa Rica |
1.00 |
1.00 |
0.91 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
Czechia |
0.89 |
0.93 |
0.95 |
0.68 |
0.72 |
0.85 |
0.87 |
0.91 |
Denmark |
0.92 |
0.90 |
0.75 |
0.76 |
0.79 |
0.85 |
0.87 |
0.89 |
Estonia |
0.73 |
0.80 |
1.00 |
0.55 |
0.69 |
0.72 |
0.75 |
0.77 |
Finland |
0.82 |
0.76 |
0.81 |
0.71 |
0.71 |
0.70 |
0.73 |
0.72 |
France |
0.88 |
0.79 |
0.87 |
0.45 |
0.95 |
0.85 |
0.75 |
0.95 |
Germany |
0.82 |
0.80 |
0.91 |
0.66 |
0.72 |
0.74 |
0.78 |
0.81 |
Greece |
0.82 |
0.80 |
0.78 |
0.75 |
0.79 |
0.79 |
0.81 |
0.80 |
Hungary |
1.00 |
1.00 |
1.00 |
0.80 |
0.86 |
0.91 |
0.92 |
1.00 |
Iceland |
0.83 |
0.88 |
0.83 |
0.62 |
0.64 |
0.77 |
0.88 |
0.86 |
Ireland |
0.63 |
0.72 |
0.77 |
0.75 |
0.60 |
0.65 |
0.69 |
0.68 |
Israel |
0.78 |
0.71 |
0.75 |
0.89 |
0.67 |
0.64 |
0.66 |
0.68 |
Italy |
0.73 |
0.69 |
0.78 |
0.59 |
0.56 |
0.52 |
0.56 |
0.65 |
Japan |
0.97 |
0.93 |
0.90 |
0.58 |
0.87 |
0.89 |
0.91 |
0.92 |
Korea |
0.89 |
0.91 |
0.89 |
0.83 |
0.81 |
0.84 |
0.86 |
0.90 |
Latvia |
0.83 |
0.88 |
0.97 |
0.66 |
0.74 |
0.77 |
0.80 |
0.86 |
Lithuania |
0.78 |
0.92 |
1.00 |
0.60 |
0.75 |
0.82 |
0.86 |
0.89 |
Luxembourg |
0.68 |
0.72 |
0.82 |
0.50 |
0.69 |
0.61 |
0.65 |
0.67 |
Mexico |
0.96 |
0.87 |
0.92 |
0.96 |
0.87 |
0.86 |
0.87 |
0.86 |
Netherlands |
0.67 |
0.75 |
0.76 |
0.44 |
0.60 |
0.67 |
0.71 |
0.71 |
New Zealand |
0.84 |
0.85 |
0.90 |
0.38 |
0.45 |
0.83 |
0.85 |
0.83 |
Norway |
0.87 |
0.79 |
0.82 |
0.75 |
0.75 |
0.74 |
0.77 |
0.77 |
Poland |
0.91 |
0.94 |
0.73 |
0.76 |
0.73 |
0.82 |
0.84 |
0.93 |
Portugal |
0.88 |
0.83 |
0.79 |
0.67 |
0.78 |
0.79 |
0.79 |
0.83 |
Slovak Republic |
0.90 |
0.93 |
0.91 |
0.82 |
0.65 |
0.75 |
0.78 |
0.92 |
Slovenia |
0.93 |
0.87 |
0.84 |
0.67 |
0.79 |
0.77 |
0.81 |
0.85 |
Spain |
0.58 |
0.87 |
0.83 |
0.50 |
0.80 |
0.82 |
0.85 |
0.84 |
Sweden |
0.89 |
0.89 |
0.67 |
0.80 |
0.82 |
0.84 |
0.86 |
0.88 |
Switzerland |
0.92 |
0.88 |
0.88 |
0.84 |
0.83 |
0.84 |
0.82 |
0.87 |
Türkiye |
0.78 |
0.84 |
0.90 |
0.78 |
0.84 |
0.82 |
0.84 |
0.82 |
United Kingdom |
0.85 |
0.89 |
0.84 |
0.34 |
0.84 |
0.85 |
0.87 |
0.88 |
United States |
0.94 |
0.84 |
0.87 |
0.49 |
0.85 |
0.91 |
0.81 |
0.95 |
OECD-Average |
0.84 |
0.85 |
0.86 |
0.67 |
0.76 |
0.79 |
0.81 |
0.85 |
OECD-EU 22 |
0.81 |
0.83 |
0.85 |
0.66 |
0.72 |
0.75 |
0.78 |
0.82 |
Note: Net income is calculated as gross earnings minus personal income tax and employees' social security contributions plus family benefits. The increase reported in the Table represents a form of elasticity. In a proportional tax system, the elasticity would equal 1. The more progressive the system at these income levels, the lower is the elasticity. The reported elasticities in Table 5.8 are calculated as (100 - METR) / (100 - AETR), where METR is the marginal rate of income tax plus employee social security contributions less cash benefits reported in Table 5.7 and AETR is the average rate plus employee social security contributions less cash benefits reported in Table 5.3.
1. Two-earner couple. Assumes a rise in the labour costs associated with the principal earner in the household.
Table 5.9. Percentage increase in net income relative to percentage increase in gross labour cost, 2023
Copy link to Table 5.9. Percentage increase in net income relative to percentage increase in gross labour cost, 2023After an increase of 1 currency unit in gross labour cost, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|
---|---|---|---|---|---|---|---|---|
Australia |
0.82 |
0.87 |
0.87 |
0.45 |
0.80 |
0.85 |
0.87 |
0.85 |
Austria |
0.82 |
0.78 |
1.08 |
0.82 |
0.61 |
0.66 |
0.69 |
0.75 |
Belgium |
0.58 |
0.74 |
0.78 |
0.44 |
0.56 |
0.65 |
0.69 |
0.72 |
Canada |
0.83 |
1.00 |
0.86 |
0.22 |
0.80 |
0.88 |
0.90 |
0.99 |
Chile |
1.00 |
0.97 |
0.98 |
0.95 |
0.95 |
0.98 |
0.98 |
0.97 |
Colombia |
1.00 |
1.00 |
1.00 |
0.94 |
0.96 |
0.95 |
0.96 |
1.00 |
Costa Rica |
1.00 |
1.00 |
0.91 |
1.00 |
1.00 |
1.00 |
1.00 |
1.00 |
Czechia |
0.89 |
0.93 |
0.95 |
0.68 |
0.72 |
0.85 |
0.87 |
0.91 |
Denmark |
0.92 |
0.91 |
0.76 |
0.77 |
0.80 |
0.85 |
0.87 |
0.90 |
Estonia |
0.73 |
0.80 |
1.00 |
0.55 |
0.69 |
0.72 |
0.75 |
0.77 |
Finland |
0.82 |
0.76 |
0.81 |
0.71 |
0.71 |
0.70 |
0.73 |
0.72 |
France |
0.60 |
0.79 |
0.87 |
0.31 |
0.95 |
0.83 |
0.75 |
0.93 |
Germany |
0.81 |
0.80 |
1.04 |
0.66 |
0.72 |
0.74 |
0.78 |
0.81 |
Greece |
0.82 |
0.80 |
0.78 |
0.75 |
0.79 |
0.79 |
0.81 |
0.80 |
Hungary |
1.00 |
1.00 |
1.00 |
0.80 |
0.86 |
0.91 |
0.92 |
1.00 |
Iceland |
0.83 |
0.88 |
0.83 |
0.62 |
0.64 |
0.77 |
0.88 |
0.86 |
Ireland |
0.63 |
0.72 |
0.77 |
0.75 |
0.60 |
0.65 |
0.69 |
0.68 |
Israel |
0.76 |
0.70 |
0.75 |
0.87 |
0.65 |
0.63 |
0.65 |
0.67 |
Italy |
0.73 |
0.69 |
0.78 |
0.59 |
0.56 |
0.52 |
0.56 |
0.65 |
Japan |
0.97 |
0.93 |
0.96 |
0.58 |
0.87 |
0.89 |
0.91 |
0.92 |
Korea |
0.89 |
0.91 |
0.92 |
0.83 |
0.81 |
0.84 |
0.86 |
0.90 |
Latvia |
0.83 |
0.88 |
0.97 |
0.66 |
0.74 |
0.77 |
0.80 |
0.86 |
Lithuania |
0.78 |
0.92 |
1.00 |
0.60 |
0.75 |
0.82 |
0.86 |
0.89 |
Luxembourg |
0.68 |
0.72 |
0.82 |
0.50 |
0.69 |
0.61 |
0.65 |
0.67 |
Mexico |
1.01 |
0.90 |
0.94 |
1.01 |
0.90 |
0.89 |
0.90 |
0.89 |
Netherlands |
0.67 |
0.75 |
0.82 |
0.44 |
0.60 |
0.67 |
0.71 |
0.72 |
New Zealand |
0.84 |
0.85 |
0.90 |
0.38 |
0.45 |
0.83 |
0.85 |
0.83 |
Norway |
0.87 |
0.79 |
0.80 |
0.75 |
0.75 |
0.74 |
0.77 |
0.77 |
Poland |
0.91 |
0.94 |
0.73 |
0.76 |
0.73 |
0.82 |
0.84 |
0.93 |
Portugal |
0.88 |
0.83 |
0.79 |
0.67 |
0.78 |
0.79 |
0.79 |
0.83 |
Slovak Republic |
0.90 |
0.93 |
0.91 |
0.82 |
0.65 |
0.75 |
0.78 |
0.92 |
Slovenia |
0.93 |
0.87 |
0.84 |
0.67 |
0.79 |
0.77 |
0.81 |
0.85 |
Spain |
0.58 |
0.87 |
0.83 |
0.50 |
0.80 |
0.82 |
0.85 |
0.84 |
Sweden |
0.89 |
0.89 |
0.67 |
0.80 |
0.82 |
0.84 |
0.86 |
0.88 |
Switzerland |
0.92 |
0.88 |
0.89 |
0.84 |
0.83 |
0.84 |
0.82 |
0.87 |
Türkiye |
0.78 |
0.84 |
0.90 |
0.78 |
0.84 |
0.82 |
0.84 |
0.82 |
United Kingdom |
0.82 |
0.87 |
0.83 |
0.33 |
0.82 |
0.83 |
0.85 |
0.85 |
United States |
0.95 |
0.85 |
0.88 |
0.49 |
0.86 |
0.91 |
0.81 |
0.96 |
OECD-Average |
0.83 |
0.86 |
0.87 |
0.67 |
0.76 |
0.79 |
0.81 |
0.85 |
OECD-EU 22 |
0.79 |
0.83 |
0.86 |
0.65 |
0.72 |
0.75 |
0.78 |
0.82 |
Note: Net income is calculated as gross earnings minus personal income tax and employees' social security contributions plus family benefits. The increase reported in the Table represents a form of elasticity. In a proportional tax system the elasticity would equal 1. The more progressive the system at these income levels, the lower is the elasticity. The reported elasticities in Table 5.9 are calculated as (100 - METR) / (100 - AETR), where METR is the marginal rate of income tax plus employee and employer social security contributions less cash benefits reported in Table 5.6 and AETR is the average rate plus employee and employer social security contributions less cash benefits reported in Table 5.1.
1. Two-earner couple. Assumes a rise in the labour costs associated with the principal earner in the household.
Table 5.10. Annual gross wage and net income, single person, 2023
Copy link to Table 5.10. Annual gross wage and net income, single person, 2023In US dollars using PPP, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
|||||
---|---|---|---|---|---|---|---|---|
Total gross earnings before taxes |
Net income after taxes |
Total gross earnings before taxes |
Net income after taxes |
Total gross earnings before taxes |
Net income after taxes |
Total gross earnings before taxes |
Net income after taxes |
|
Australia |
47 953 |
38 262 |
71 572 |
53 732 |
119 525 |
83 644 |
47 953 |
48 276 |
Austria |
53 828 |
39 386 |
80 340 |
54 159 |
134 168 |
83 921 |
53 828 |
53 619 |
Belgium |
56 232 |
38 324 |
83 928 |
50 487 |
140 160 |
73 307 |
56 232 |
50 452 |
Canada |
48 877 |
37 941 |
72 951 |
54 325 |
121 828 |
84 032 |
48 877 |
51 266 |
Chile |
20 443 |
19 012 |
30 512 |
28 349 |
50 955 |
46 697 |
20 443 |
19 995 |
Colombia |
12 965 |
12 965 |
19 351 |
19 351 |
32 317 |
32 317 |
12 965 |
13 783 |
Costa Rica |
18 604 |
16 619 |
27 768 |
24 805 |
46 372 |
40 664 |
18 604 |
16 619 |
Czechia |
27 673 |
22 936 |
41 304 |
33 022 |
68 977 |
53 500 |
27 673 |
30 115 |
Denmark |
53 721 |
36 042 |
80 180 |
51 685 |
133 901 |
78 289 |
53 721 |
44 606 |
Estonia |
26 846 |
23 737 |
40 069 |
32 224 |
66 915 |
52 676 |
26 846 |
31 214 |
Finland |
46 389 |
35 441 |
69 237 |
47 460 |
115 626 |
70 247 |
46 389 |
40 723 |
France |
43 447 |
33 251 |
64 847 |
46 960 |
108 294 |
71 995 |
43 447 |
46 416 |
Germany |
57 548 |
38 927 |
85 893 |
53 883 |
143 441 |
83 893 |
57 548 |
49 538 |
Greece |
31 225 |
24 928 |
46 605 |
34 911 |
77 830 |
53 023 |
31 225 |
27 119 |
Hungary |
28 750 |
19 119 |
42 910 |
28 535 |
71 660 |
47 654 |
28 750 |
24 025 |
Iceland |
53 636 |
41 238 |
80 054 |
58 032 |
133 691 |
89 654 |
53 636 |
46 742 |
Ireland |
54 704 |
44 547 |
81 647 |
58 423 |
136 351 |
85 086 |
54 704 |
52 147 |
Israel |
35 599 |
30 863 |
53 133 |
42 690 |
88 732 |
62 338 |
35 599 |
35 208 |
Italy |
38 021 |
30 639 |
56 748 |
40 715 |
94 770 |
57 372 |
38 021 |
38 156 |
Japan |
37 320 |
29 548 |
55 702 |
43 123 |
93 023 |
68 260 |
37 320 |
35 250 |
Korea |
44 927 |
39 208 |
67 056 |
56 240 |
111 983 |
89 337 |
44 927 |
45 957 |
Latvia |
24 431 |
18 907 |
36 464 |
26 597 |
60 895 |
42 963 |
24 431 |
23 664 |
Lithuania |
33 012 |
22 056 |
49 272 |
30 596 |
82 283 |
49 781 |
33 012 |
28 822 |
Luxembourg |
59 057 |
44 771 |
88 145 |
58 968 |
147 203 |
88 291 |
59 057 |
58 059 |
Mexico |
13 270 |
12 095 |
19 806 |
17 471 |
33 076 |
27 687 |
13 270 |
12 095 |
Netherlands |
56 276 |
45 967 |
83 994 |
61 067 |
140 271 |
89 661 |
56 276 |
61 283 |
New Zealand |
34 867 |
29 186 |
52 040 |
41 084 |
86 906 |
64 444 |
34 867 |
39 096 |
Norway |
54 807 |
41 881 |
81 802 |
58 820 |
136 609 |
88 868 |
54 807 |
48 366 |
Poland |
30 699 |
24 155 |
45 819 |
35 014 |
76 518 |
56 947 |
30 699 |
33 115 |
Portugal |
27 196 |
21 099 |
40 591 |
29 576 |
67 788 |
44 561 |
27 196 |
27 478 |
Slovak Republic |
22 788 |
17 830 |
34 011 |
25 703 |
56 799 |
41 390 |
22 788 |
25 999 |
Slovenia |
32 072 |
22 464 |
47 869 |
31 613 |
79 941 |
49 718 |
32 072 |
31 154 |
Spain |
35 396 |
29 547 |
52 830 |
41 211 |
88 226 |
63 714 |
35 396 |
34 098 |
Sweden |
40 669 |
32 193 |
60 700 |
46 144 |
101 369 |
67 326 |
40 669 |
35 930 |
Switzerland |
67 511 |
57 381 |
100 762 |
82 529 |
168 273 |
129 662 |
67 511 |
67 504 |
Türkiye |
29 842 |
23 374 |
44 540 |
32 383 |
74 382 |
50 673 |
29 842 |
23 374 |
United Kingdom |
49 389 |
39 773 |
73 715 |
56 444 |
123 105 |
85 259 |
49 389 |
44 404 |
United States |
45 379 |
35 650 |
67 729 |
51 252 |
113 108 |
80 171 |
45 379 |
43 108 |
OECD-Average |
39 352 |
30 823 |
58 734 |
43 147 |
98 086 |
66 553 |
39 352 |
37 862 |
OECD-EU 22 |
39 999 |
30 285 |
59 700 |
41 771 |
99 699 |
63 878 |
39 999 |
38 533 |
Table 5.11. Annual gross wage and net income, married couple, 2023
Copy link to Table 5.11. Annual gross wage and net income, married couple, 2023In US dollars using PPP, by household type and wage level
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|||||
---|---|---|---|---|---|---|---|---|
Total gross earnings before taxes |
Net income after taxes |
Total gross earnings before taxes |
Net income after taxes |
Total gross earnings before taxes |
Net income after taxes |
Total gross earnings before taxes |
Net income after taxes |
|
Australia |
71 572 |
58 691 |
119 525 |
91 994 |
143 143 |
107 464 |
119 525 |
91 994 |
Austria |
80 340 |
69 007 |
134 168 |
107 153 |
160 680 |
121 926 |
134 168 |
93 544 |
Belgium |
83 928 |
67 082 |
140 160 |
97 742 |
167 857 |
110 217 |
140 160 |
89 003 |
Canada |
72 951 |
62 727 |
121 828 |
95 550 |
145 901 |
110 566 |
121 828 |
92 266 |
Chile |
30 512 |
29 851 |
50 955 |
48 371 |
61 024 |
57 736 |
50 955 |
47 361 |
Colombia |
19 351 |
20 169 |
32 317 |
33 953 |
38 703 |
40 339 |
32 317 |
32 317 |
Costa Rica |
27 768 |
24 805 |
46 372 |
41 424 |
55 536 |
49 610 |
46 372 |
41 424 |
Czechia |
41 304 |
42 180 |
68 977 |
60 326 |
82 607 |
70 412 |
68 977 |
55 958 |
Denmark |
80 180 |
59 035 |
133 901 |
92 163 |
160 360 |
107 767 |
133 901 |
87 727 |
Estonia |
40 069 |
37 058 |
66 915 |
60 028 |
80 138 |
68 515 |
66 915 |
55 961 |
Finland |
69 237 |
50 596 |
115 626 |
86 037 |
138 474 |
98 056 |
115 626 |
82 901 |
France |
64 847 |
53 857 |
108 294 |
85 678 |
129 693 |
99 059 |
108 294 |
80 629 |
Germany |
85 893 |
69 167 |
143 441 |
102 262 |
171 786 |
117 127 |
143 441 |
93 166 |
Greece |
51 265 |
39 261 |
85 613 |
65 169 |
102 530 |
75 919 |
85 613 |
64 693 |
Hungary |
42 910 |
33 230 |
71 660 |
52 349 |
85 820 |
61 766 |
71 660 |
47 654 |
Iceland |
80 054 |
67 428 |
133 691 |
99 846 |
160 108 |
116 064 |
133 691 |
99 270 |
Ireland |
81 647 |
70 554 |
136 351 |
108 080 |
163 294 |
121 956 |
136 351 |
102 969 |
Israel |
53 133 |
45 504 |
88 732 |
78 856 |
106 266 |
91 732 |
88 732 |
73 947 |
Italy |
56 748 |
49 407 |
94 770 |
79 686 |
113 497 |
88 795 |
94 770 |
71 354 |
Japan |
55 702 |
46 416 |
93 023 |
75 206 |
111 404 |
88 780 |
93 023 |
72 671 |
Korea |
67 056 |
63 165 |
111 983 |
102 064 |
134 112 |
119 096 |
111 983 |
95 448 |
Latvia |
36 464 |
31 354 |
60 895 |
50 260 |
72 928 |
57 950 |
60 895 |
45 503 |
Lithuania |
49 272 |
37 363 |
82 283 |
56 912 |
98 543 |
65 452 |
82 283 |
52 652 |
Luxembourg |
88 145 |
79 063 |
147 203 |
115 353 |
176 291 |
129 466 |
147 203 |
106 092 |
Mexico |
19 806 |
17 471 |
33 076 |
29 566 |
39 611 |
34 941 |
33 076 |
29 566 |
Netherlands |
83 994 |
67 489 |
140 271 |
114 158 |
167 989 |
129 259 |
140 271 |
107 034 |
New Zealand |
52 040 |
46 357 |
86 906 |
70 270 |
104 079 |
82 168 |
86 906 |
70 270 |
Norway |
81 802 |
62 035 |
136 609 |
103 915 |
163 603 |
120 854 |
136 609 |
100 700 |
Poland |
45 819 |
44 818 |
76 518 |
67 058 |
91 639 |
77 917 |
76 518 |
59 169 |
Portugal |
40 591 |
35 443 |
67 788 |
53 750 |
81 183 |
62 052 |
67 788 |
50 850 |
Slovak Republic |
34 011 |
36 860 |
56 799 |
53 003 |
68 022 |
60 876 |
56 799 |
43 533 |
Slovenia |
47 869 |
39 406 |
79 941 |
59 516 |
95 738 |
67 730 |
79 941 |
54 078 |
Spain |
52 830 |
44 465 |
88 226 |
72 361 |
105 660 |
84 025 |
88 226 |
70 758 |
Sweden |
60 700 |
49 882 |
101 369 |
82 075 |
121 399 |
96 026 |
101 369 |
78 338 |
Switzerland |
100 762 |
95 359 |
168 273 |
148 288 |
201 524 |
172 189 |
168 273 |
138 260 |
Türkiye |
44 540 |
32 383 |
74 382 |
55 757 |
89 081 |
64 766 |
74 382 |
55 757 |
United Kingdom |
73 715 |
59 947 |
123 105 |
99 343 |
147 431 |
116 014 |
123 105 |
96 218 |
United States |
67 729 |
58 748 |
113 108 |
92 283 |
135 459 |
106 970 |
113 108 |
87 817 |
OECD-Average |
58 857 |
49 938 |
98 291 |
78 626 |
117 714 |
90 830 |
98 291 |
74 180 |
OECD-EU 22 |
59 912 |
50 299 |
100 053 |
78 233 |
119 824 |
89 649 |
100 053 |
72 435 |
1. Two-earner couple.
Table 5.12. Annual labour costs and net income, single person, 2023
Copy link to Table 5.12. Annual labour costs and net income, single person, 2023In US dollars using PPP, by household type and wage level
Single no children 67 (% AW) |
Single no children 100 (% AW) |
Single no children 167 (% AW) |
Single 2 children 67 (% AW) |
|||||
---|---|---|---|---|---|---|---|---|
Total gross labour costs before taxes |
Net income after taxes |
Total gross labour costs before taxes |
Net income after taxes |
Total gross labour costs before taxes |
Net income after taxes |
Total gross labour costs before taxes |
Net income after taxes |
|
Australia |
50 841 |
38 262 |
75 882 |
53 732 |
126 723 |
83 644 |
50 841 |
48 276 |
Austria |
68 716 |
39 386 |
102 561 |
54 159 |
167 382 |
83 921 |
68 716 |
53 619 |
Belgium |
70 869 |
38 324 |
106 629 |
50 487 |
178 070 |
73 307 |
70 869 |
50 452 |
Canada |
54 306 |
37 941 |
79 723 |
54 325 |
129 825 |
84 032 |
54 306 |
51 266 |
Chile |
20 443 |
19 012 |
30 512 |
28 349 |
50 955 |
46 697 |
20 443 |
19 995 |
Colombia |
12 965 |
12 965 |
19 351 |
19 351 |
32 317 |
32 317 |
12 965 |
13 783 |
Costa Rica |
23 566 |
16 619 |
35 174 |
24 805 |
58 740 |
40 664 |
23 566 |
16 619 |
Czechia |
37 027 |
22 936 |
55 264 |
33 022 |
92 291 |
53 500 |
37 027 |
30 115 |
Denmark |
54 212 |
36 042 |
80 672 |
51 685 |
134 392 |
78 289 |
54 212 |
44 606 |
Estonia |
35 920 |
23 737 |
53 612 |
32 224 |
89 533 |
52 676 |
35 920 |
31 214 |
Finland |
56 223 |
35 441 |
83 915 |
47 460 |
140 139 |
70 247 |
56 223 |
40 723 |
France |
55 940 |
33 251 |
88 384 |
46 960 |
154 330 |
71 995 |
55 940 |
46 416 |
Germany |
68 949 |
38 927 |
103 051 |
53 883 |
164 902 |
83 893 |
68 949 |
49 538 |
Greece |
38 185 |
24 928 |
56 993 |
34 911 |
95 178 |
53 023 |
38 185 |
27 119 |
Hungary |
32 487 |
19 119 |
48 488 |
28 535 |
80 975 |
47 654 |
32 487 |
24 025 |
Iceland |
57 042 |
41 238 |
85 138 |
58 032 |
142 180 |
89 654 |
57 042 |
46 742 |
Ireland |
60 748 |
44 547 |
90 669 |
58 423 |
151 418 |
85 086 |
60 748 |
52 147 |
Israel |
37 340 |
30 863 |
56 206 |
42 690 |
94 511 |
62 338 |
37 340 |
35 208 |
Italy |
50 029 |
30 639 |
74 669 |
40 715 |
124 698 |
57 372 |
50 029 |
38 156 |
Japan |
43 146 |
29 548 |
64 397 |
43 123 |
106 570 |
68 260 |
43 146 |
35 250 |
Korea |
49 905 |
39 208 |
74 485 |
56 240 |
123 207 |
89 337 |
49 905 |
45 957 |
Latvia |
30 203 |
18 907 |
45 074 |
26 597 |
75 268 |
42 963 |
30 203 |
23 664 |
Lithuania |
33 603 |
22 056 |
50 153 |
30 596 |
83 756 |
49 781 |
33 603 |
28 822 |
Luxembourg |
67 231 |
44 771 |
100 345 |
58 968 |
167 576 |
88 291 |
67 231 |
58 059 |
Mexico |
14 945 |
12 095 |
21 977 |
17 471 |
36 252 |
27 687 |
14 945 |
12 095 |
Netherlands |
63 113 |
45 967 |
94 089 |
61 067 |
151 852 |
89 661 |
63 113 |
61 283 |
New Zealand |
34 867 |
29 186 |
52 040 |
41 084 |
86 906 |
64 444 |
34 867 |
39 096 |
Norway |
61 932 |
41 881 |
92 436 |
58 820 |
156 983 |
88 868 |
61 932 |
48 366 |
Poland |
35 721 |
24 155 |
53 315 |
35 014 |
89 037 |
56 947 |
35 721 |
33 115 |
Portugal |
33 655 |
21 099 |
50 232 |
29 576 |
83 887 |
44 561 |
33 655 |
27 478 |
Slovak Republic |
29 555 |
17 830 |
44 113 |
25 703 |
73 668 |
41 390 |
29 555 |
25 999 |
Slovenia |
37 236 |
22 464 |
55 576 |
31 613 |
92 811 |
49 718 |
37 236 |
31 154 |
Spain |
46 156 |
29 547 |
68 890 |
41 211 |
115 047 |
63 714 |
46 156 |
34 098 |
Sweden |
53 447 |
32 193 |
79 771 |
46 144 |
133 218 |
67 326 |
53 447 |
35 930 |
Switzerland |
71 831 |
57 381 |
107 211 |
82 529 |
178 878 |
129 662 |
71 831 |
67 504 |
Türkiye |
35 064 |
23 374 |
52 335 |
32 383 |
87 399 |
50 673 |
35 064 |
23 374 |
United Kingdom |
54 323 |
39 773 |
82 007 |
56 444 |
138 212 |
85 259 |
54 323 |
44 404 |
United States |
49 171 |
35 650 |
73 232 |
51 252 |
122 082 |
80 171 |
49 171 |
43 108 |
OECD-Average |
45 550 |
30 823 |
68 120 |
43 147 |
113 452 |
66 553 |
45 550 |
37 862 |
OECD-EU 22 |
48 147 |
30 285 |
72 112 |
41 771 |
119 974 |
63 878 |
48 147 |
38 533 |
Table 5.13. Annual labour costs and net income, married couple, 2023
Copy link to Table 5.13. Annual labour costs and net income, married couple, 2023In US dollars using PPP, by household type and wage level
Married 2 children 100-0 (% AW) |
Married 2 children 100-67 (% AW)1 |
Married 2 children 100-100 (% AW)1 |
Married no children 100-67 (% AW)1 |
|||||
---|---|---|---|---|---|---|---|---|
Total gross labour costs before taxes |
Net income after taxes |
Total gross labour costs before taxes |
Net income after taxes |
Total gross labour costs before taxes |
Net income after taxes |
Total gross labour costs before taxes |
Net income after taxes |
|
Australia |
75 882 |
58 691 |
126 723 |
91 994 |
151 764 |
107 464 |
126 723 |
91 994 |
Austria |
102 561 |
69 007 |
171 277 |
107 153 |
205 122 |
121 926 |
171 277 |
93 544 |
Belgium |
106 629 |
67 082 |
177 498 |
97 742 |
213 258 |
110 217 |
177 498 |
89 003 |
Canada |
79 723 |
62 727 |
134 029 |
95 550 |
159 446 |
110 566 |
134 029 |
92 266 |
Chile |
30 512 |
29 851 |
50 955 |
48 371 |
61 024 |
57 736 |
50 955 |
47 361 |
Colombia |
19 351 |
20 169 |
32 317 |
33 953 |
38 703 |
40 339 |
32 317 |
32 317 |
Costa Rica |
35 174 |
24 805 |
58 740 |
41 424 |
70 347 |
49 610 |
58 740 |
41 424 |
Czechia |
55 264 |
42 180 |
92 291 |
60 326 |
110 528 |
70 412 |
92 291 |
55 958 |
Denmark |
80 672 |
59 035 |
134 884 |
92 163 |
161 343 |
107 767 |
134 884 |
87 727 |
Estonia |
53 612 |
37 058 |
89 533 |
60 028 |
107 225 |
68 515 |
89 533 |
55 961 |
Finland |
83 915 |
50 596 |
140 139 |
86 037 |
167 831 |
98 056 |
140 139 |
82 901 |
France |
88 384 |
53 857 |
144 323 |
85 678 |
176 767 |
99 059 |
144 323 |
80 629 |
Germany |
103 051 |
69 167 |
172 000 |
102 262 |
206 102 |
117 127 |
172 000 |
93 166 |
Greece |
62 692 |
39 261 |
104 696 |
65 169 |
125 384 |
75 919 |
104 696 |
64 693 |
Hungary |
48 488 |
33 230 |
80 975 |
52 349 |
96 977 |
61 766 |
80 975 |
47 654 |
Iceland |
85 138 |
67 428 |
142 180 |
99 846 |
170 275 |
116 064 |
142 180 |
99 270 |
Ireland |
90 669 |
70 554 |
151 418 |
108 080 |
181 338 |
121 956 |
151 418 |
102 969 |
Israel |
56 206 |
45 504 |
93 546 |
78 856 |
112 413 |
91 732 |
93 546 |
73 947 |
Italy |
74 669 |
49 407 |
124 698 |
79 686 |
149 339 |
88 795 |
124 698 |
71 354 |
Japan |
64 397 |
46 416 |
107 543 |
75 206 |
128 794 |
88 780 |
107 543 |
72 671 |
Korea |
74 485 |
63 165 |
124 390 |
102 064 |
148 970 |
119 096 |
124 390 |
95 448 |
Latvia |
45 074 |
31 354 |
75 277 |
50 260 |
90 148 |
57 950 |
75 277 |
45 503 |
Lithuania |
50 153 |
37 363 |
83 756 |
56 912 |
100 307 |
65 452 |
83 756 |
52 652 |
Luxembourg |
100 345 |
79 063 |
167 576 |
115 353 |
200 689 |
129 466 |
167 576 |
106 092 |
Mexico |
21 977 |
17 471 |
36 922 |
29 566 |
43 953 |
34 941 |
36 922 |
29 566 |
Netherlands |
94 089 |
67 489 |
157 203 |
114 158 |
188 179 |
129 259 |
157 203 |
107 034 |
New Zealand |
52 040 |
46 357 |
86 906 |
70 270 |
104 079 |
82 168 |
86 906 |
70 270 |
Norway |
92 436 |
62 035 |
154 368 |
103 915 |
184 872 |
120 854 |
154 368 |
100 700 |
Poland |
53 315 |
44 818 |
89 037 |
67 058 |
106 631 |
77 917 |
89 037 |
59 169 |
Portugal |
50 232 |
35 443 |
83 887 |
53 750 |
100 464 |
62 052 |
83 887 |
50 850 |
Slovak Republic |
44 113 |
36 860 |
73 668 |
53 003 |
88 225 |
60 876 |
73 668 |
43 533 |
Slovenia |
55 576 |
39 406 |
92 811 |
59 516 |
111 151 |
67 730 |
92 811 |
54 078 |
Spain |
68 890 |
44 465 |
115 047 |
72 361 |
137 780 |
84 025 |
115 047 |
70 758 |
Sweden |
79 771 |
49 882 |
133 218 |
82 075 |
159 543 |
96 026 |
133 218 |
78 338 |
Switzerland |
107 211 |
95 359 |
179 042 |
148 288 |
214 422 |
172 189 |
179 042 |
138 260 |
Türkiye |
52 335 |
32 383 |
87 399 |
55 757 |
104 670 |
64 766 |
87 399 |
55 757 |
United Kingdom |
82 007 |
59 947 |
136 330 |
99 343 |
164 013 |
116 014 |
136 330 |
96 218 |
United States |
73 232 |
58 748 |
122 404 |
92 283 |
146 464 |
106 970 |
122 404 |
87 817 |
OECD-Average |
68 270 |
49 938 |
113 921 |
78 626 |
136 541 |
90 830 |
113 921 |
74 180 |
OECD-EU 22 |
72 371 |
50 299 |
120 691 |
78 233 |
144 742 |
89 649 |
120 691 |
72 435 |
1. Two-earner couple.