copy the linklink copied!5. 2018 tax burdens (and changes to 2019)

The chapter presents the results of tax burden measures on labour income for the eight model household types for 2018. The chapter includes Tables 5.1 to 5.13 that 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 which are discussed in Chapter 3 on tax burden results on labour income for 2019. This chapter compares the two sets of tables and analyses the changes in tax burden between 2018 and 2019.

    

The following commentary on the changes in tax burdens and marginal tax rates between 2018 and 2019 focuses on two of the eight household types – single employees, without children, at the average wage (column 2 of the tables) and one-earner married families, with two children, at the average wage (column 5). Comparisons with the columns 1, 3-4 and 6-8 of the tables give corresponding results for the six other household types. Generally, only those changes exceeding 1 percentage point for average effective rates and 5 percentage points for marginal effective rates are flagged in this chapter. Most of these are due to tax reforms or changes in the tax systems. Further detailed information on the countries’ tax systems is given in the Part II of the Report that is entitled “Country details, 2019”.

Table 5.1 presents the total tax wedge (described as personal income tax plus employee and employer’s social security contributions less cash benefits) by household type as a percentage of labour costs (gross wage plus employers’ social security contributions [including payroll taxes]) in 2018. In the majority of countries, changes in the gap between total labour costs and the corresponding net take-home pay in 2019 as compared with 2018 were within plus or minus one percentage point.

Comparing column 2 in Tables 3.1 and 5.1, the OECD average tax wedge decreased by 0.1 percentage point from 36.1% to 36.0% for a single average worker between 2018 and 2019. It fell by more than one percentage point in Lithuania (3.4 percentage points) only. In Lithuania, a reform of labour taxation was introduced in 2019, which involved a major reduction in employer social security contributions, with most of this reduction being replaced with an increase in employee social security contributions and a corresponding increase in gross wages. The total employer’s social security contribution rate, including the payroll tax rate, declined from 31.2% in 2018 to 1.79% in 2019 while the total employee‘s social security contribution rate increased from 9% to 19.5%. In addition, an income ceiling of around 9.5 times the average wage was also introduced for employee and employer social security contributions. To offset the increase in employee social security contributions the reform also required employers to increase gross wages by 28.9% (further information is given in the country details in Part II of the report). In contrast, there was an increase of more than one percentage point in the tax wedge only in Estonia (1.1 percentage point), where the income related basic tax allowance decreased while gross wage earnings increased between 2018 and 2019.

For one-earner married couples (comparing column 5 of Tables 3.1 and 5.1) the OECD average tax wedge decreased by 0.1 percentage point from 26.45%1 to 26.37% between 2018 and 2019, although increases of more than one percentage point were observed in four countries (Estonia, New Zealand, Poland and Slovenia) and decreases of more than one percentage in three countries (Austria, France and Lithuania). The tax wedge increased by more than one percentage point in Estonia (1.4 percentage points) because of reduced income related basic tax allowance; in New Zealand (1.6 percentage points), Poland (2.6 percentage points) and Slovenia (3.3 percentage points) due to reduced income-tested child benefit payments. The decrease of more than one percentage point in the tax wedge for the one-earner couple with two children in Austria (3.7 percentage points) was due to the introduction of a tax credit for dependent children. In France (2.3 percentage points), it resulted from the payment of an in-work benefit (i.e. Prime d’activité) in 2019 unlike in 2018. That year, the household was not eligible to the income tested in-work benefit. In Lithuania, the reduction (4.2 percentage points) was the consequence of reduced employer social security contributions as described in the previous paragraph.

Table 5.2 shows the combined burden of personal income tax and employee social security contributions in the form of personal average tax rates as a percentage of gross wage earnings in 2018. For single workers on average wage, it increased by more than one percentage point between 2018 and 2019 in Estonia (1.4 percentage points) and Lithuania (14.0 percentage points). In Estonia, the personal income tax increased due to a reduced basic tax allowance. In Lithuania, the increase was mainly driven by the shift of most of the employers’ social security contributions to employees, as mentioned in a previous paragraph. There were no decreases of more than one percentage point in the personal average tax rates for single average workers. In contrast, the personal average tax rate decreased by more than one percentage point for one-earner married couples with two children in Austria (4.9 percentage points), Belgium (1.2 percentage points) and Poland (3.9 percentage points) due to lower personal income taxes. In Austria and Poland, a tax credit for dependent children was paid to the household in 2019. In Belgium, the personal income tax was reduced mainly due to the combined effect of increases in the tax allowance for non-earning spouse (i.e. quotient conjugal) and in the basic tax credit. The personal average tax rate increased by more than one percentage point for the one-earner married couple with two children in the Czech Republic (1.2 percentage points), Estonia (1.9 percentage points) and Lithuania (14.0 percentage points). In the Czech Republic, the total tax credit payments increased more slowly than the income tax liabilities between the two years. For Estonia and Lithuania, the reasons for the increases in the personal average tax rates for the one-earner couples with two children are similar to those previously mentioned for the single average workers.

Table 5.3 provides the combined burden of personal income tax and employee social security contributions less the amount of cash benefits as a percentage of gross wage earnings in 2018. This is the measure of the net personal average tax rate. Comparing column 2 of Tables 3.3 and 5.3, for single workers on average wage, there was a change of more than one percentage point between 2018 and 2019 in Estonia (1.4 percentage points) and Lithuania (14.0 percentage points) similarly to the personal average tax rate. Comparing column 5 of Tables 3.3 and 5.3, increases in the net personal average tax rate of one-earner married couples with two children exceeding one percentage point occurred in the Czech Republic (1.5 percentage points), Estonia (1.8 percentage points), Lithuania (15.3 percentage points), New Zealand (1.6 percentage points), Poland (3.0 percentage points) and Slovenia (3.9 percentage points). Regarding Poland, for the one-earner couple with two children, the net personal average tax rate increased while the personal average tax rate decreased. In 2019, the tax credit payment for dependent children did not counterbalance the reduction in the family cash benefit payments. In contrast, the net personal average tax rate decreased by more than one percentage point in Austria (4.6 percentage points), Belgium (1.2 percentage points) and France (3.3 percentage points). The reasons for the changes in Austria, Belgium, the Czech Republic, Estonia, France, Lithuania, New Zealand and Slovenia are discussed in previous paragraphs.

Table 5.4 presents information on personal income tax due as a percentage of gross wage earnings in 2018. Comparing column 2 of Tables 3.4 and 5.4, in most OECD member countries, the average personal income tax rates for single workers on average wage changed only slightly between 2018 and 2019 for most OECD member countries. The OECD average personal income tax rate increased by 0.2 percentage points to 15.9%. The average personal income tax rate increased by more than one percentage point in Estonia (1.4 percentage points) and Lithuania (3.5 percentage points). In Lithuania, in addition to the changes in the social security contribution rates for employees and employers, the personal income tax system moved from a flat tax rate (i.e. 15%) to a progressive income tax schedule under which the marginal income tax rate at the lowest income bracket (i.e. 20%) was higher than the previous flat tax rate. Furthermore, taxable income at the average wage level did not exceed the lowest income tax bracket. In contrast, the average personal income tax rate decreased by more than one percentage point for the single average worker in the Netherlands (1.1 percentage point) only, due to a reformed income tax schedule implying lower marginal tax rates at the average wage level in 2019. Comparing column 5 of Tables 3.4 and 5.4, the OECD average personal income tax rate for the one-earner married couples with two children, which was 10.6% in 2018, decreased by 0.1 percentage point in 2019. For that household type, there were decreases of more than one percentage point in Austria (4.9 percentage points), Belgium (1.3 percentage points) and Poland (3.9 percentage points). In contrast, the average personal income tax rates increased by more than one percentage point in the Czech Republic (1.2 percentage points), Estonia (1.9 percentage points) and Lithuania (3.5 percentage points).

Table 5.5 shows information on employee social security contributions as a percentage of gross wage earnings in 2018. Comparing columns 2 and 5 of Tables 3.5 and 5.5, there were no changes of more than one percentage point between 2018 and 2019 for either of these household types in most OECD member countries, the exception being Lithuania. There were no changes for 29 out of the 36 OECD countries, and changes going from 0.1 to 0.6 percentage points for six other countries (Canada, France, Germany, Greece, Korea and the Netherlands). In contrast, in Lithuania the employee social security contributions as a percentage of gross wage earnings increased by 10.5 percentage points for both household types due to the tax reform that has been described in a previous paragraph (see also the country details in Part II of the Report). The change in the Lithuania employee social security contributions accounts for the whole increase in the OECD average employee social security contribution rate that rose to 10.0% for both households (+0.27 percentage points for both households) between 2018 and 2019.

Table 5.6 shows the marginal tax wedge (rate of personal income tax plus employee and employer social security contributions and payroll taxes where applicable minus cash benefits) as a percentage of labour costs, when the gross wage earnings of the principal earner rises by 1 currency unit in 2018. Comparing columns 2 and 5 respectively in Tables 3.6 and 5.6, changes between 2018 and 2019 in the marginal tax wedge were generally by less than 5 percentage points. There was a change of more than 5 percentage points only in France (+22.2 percentage points for the one-earner married couple with two children). In France, the large increase in the marginal tax wedge was due to the tapering of the in-work benefit (i.e. Prime d’activité) that did not occur in 2018 but did occur in 2019. The household was eligible for the benefit in 2019 unlike in 2018. As a result, the withdrawal effect of the in-work benefit was captured in the marginal tax wedge for 2019, which was consequently higher than in 2018.

Table 5.7 presents the marginal rate of personal income tax plus employee social security contributions minus cash benefits (the net personal marginal tax rate) by household type and wage level, when the gross wage earnings of the principal earner rise by 1 currency unit in 2018. Comparing columns 2 and 5 respectively in Tables 3.7 and 5.7, the pattern of changes between 2018 and 2019 in the net personal marginal tax rates were similar to that for the marginal tax wedge discussed above. Changes outside the range of plus or minus 5 percentage points were in France (+30.1 percentage points for the one-earner married couple with two children) and Lithuania (+11.0 percentage points for the two household types).The increase in the net personal marginal tax rate for Lithuania was driven by the rises in the marginal personal income tax rate (see previous paragraph on Table 5.4) and the employee social security contribution rates.

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.2 Table 5.9 provides 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.3 The results shown in these two tables are directly dependent upon the marginal and average tax rates that have been discussed in the paragraphs above. Table 5.10 to Table 5.13 report background information on levels of labour costs plus gross and net wages in 2018.

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Table 5.1. Income tax plus employee and employer contributions less cash benefits, 2018
As % of labour costs, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 67 (% AW)

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

Australia

24.1

28.9

34.3

1.9

21.5

27.0

28.9

27.0

Austria

43.3

47.6

51.0

28.1

37.3

40.3

42.9

45.9

Belgium

46.1

52.7

59.0

32.3

37.4

45.1

48.4

50.1

Canada

25.9

30.8

32.1

-14.8

12.1

24.3

27.5

29.3

Chile

7.0

7.0

8.3

6.2

7.0

6.7

7.0

7.0

Czech Republic

41.4

43.8

45.7

21.5

25.6

34.8

37.1

42.8

Denmark

32.6

35.4

41.2

4.0

24.9

30.6

32.3

34.2

Estonia

32.7

36.2

41.2

17.4

26.1

30.0

32.2

34.8

Finland

36.3

42.4

48.7

26.1

38.0

37.3

40.2

40.0

France

40.2

47.0

53.0

19.3

39.1

40.4

44.0

45.0

Germany

45.4

49.5

51.2

31.6

34.4

42.6

44.9

47.6

Greece

37.0

41.0

46.6

30.7

37.9

38.4

41.4

40.2

Hungary

45.0

45.0

45.0

21.8

30.2

36.2

37.6

45.0

Iceland

30.3

33.4

38.2

20.2

22.2

32.1

33.4

32.1

Ireland

24.3

32.9

41.6

3.8

17.6

24.9

29.7

28.8

Israel1

15.6

22.5

31.9

2.7

20.0

16.2

19.3

19.3

Italy

40.8

47.8

53.9

25.4

38.7

41.5

45.3

45.0

Japan

31.2

32.7

35.1

25.2

27.5

29.7

30.7

32.1

Korea

19.8

23.0

25.6

17.6

21.0

20.8

22.2

21.7

Latvia

39.7

42.6

42.6

24.9

32.6

35.5

37.6

41.4

Lithuania

37.2

40.7

42.1

26.1

33.3

36.3

38.2

39.3

Luxembourg

30.5

38.2

45.5

7.6

17.1

26.4

31.3

33.1

Mexico

16.1

19.7

22.8

16.1

19.7

18.3

19.7

18.3

Netherlands

30.9

37.8

42.3

7.4

32.8

30.1

33.7

35.0

New Zealand

13.8

18.4

24.0

-20.5

1.9

17.1

18.4

16.6

Norway

32.7

35.8

41.6

22.4

32.4

32.5

34.1

34.6

Poland

35.1

35.8

36.3

-11.1

15.1

27.2

28.8

35.5

Portugal

36.5

40.8

46.1

22.2

29.1

35.6

38.1

38.7

Slovak Republic

39.6

41.8

43.6

29.5

30.5

36.9

38.4

40.9

Slovenia

39.8

43.2

46.7

13.4

25.1

35.3

38.7

41.9

Spain

35.9

39.4

43.8

24.5

33.9

36.3

38.0

38.0

Sweden

41.0

43.0

51.6

33.1

37.7

39.0

40.4

42.2

Switzerland

19.4

22.2

26.9

4.7

9.8

16.0

18.5

22.0

Turkey

34.6

39.2

42.7

33.1

37.7

36.8

38.8

37.4

United Kingdom

26.2

30.9

37.4

10.8

26.3

26.6

28.9

29.0

United States

27.6

29.6

34.1

9.7

18.5

24.0

25.9

28.3

Unweighted average

OECD-Average

32.1

36.1

40.4

16.0

26.4

30.8

33.1

34.4

OECD-EU 23

37.3

41.5

45.9

19.6

30.5

35.1

37.7

39.8

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

 StatLink https://doi.org/10.1787/888934105147

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Table 5.2. Income tax plus employee contributions, 2018
As % of gross wage earnings, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 67 (% AW)

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

Australia

19.6

24.6

30.4

19.6

24.6

22.6

24.6

22.6

Austria

27.2

32.8

38.0

24.1

30.6

30.0

32.3

30.6

Belgium

32.1

39.9

47.9

26.8

28.5

35.3

38.5

36.8

Canada

18.9

23.1

26.4

10.7

18.6

21.4

23.1

21.4

Chile

7.0

7.0

8.3

7.0

7.0

7.0

7.0

7.0

Czech Republic

21.5

24.6

27.2

3.3

6.0

16.1

18.5

23.4

Denmark

32.8

35.6

41.2

31.1

31.5

34.5

35.6

34.5

Estonia

9.9

14.6

21.3

6.4

9.5

11.3

13.4

12.7

Finland

22.6

30.1

37.7

22.6

30.1

27.1

30.1

27.1

France

23.8

27.9

33.4

21.4

21.4

23.5

25.9

27.1

Germany

34.8

39.7

43.8

18.3

21.7

31.5

34.3

37.5

Greece

21.2

26.2

33.2

20.5

26.7

24.7

26.7

25.3

Hungary

33.5

33.5

33.5

18.3

23.3

27.4

28.4

33.5

Iceland

25.6

28.9

34.1

25.6

22.0

27.6

28.9

27.6

Ireland

16.1

25.6

35.3

10.9

15.8

21.1

25.6

21.1

Israel1

11.6

18.2

27.6

4.0

18.2

13.3

16.1

15.0

Italy

22.1

31.3

39.3

14.6

24.5

24.7

29.0

27.6

Japan

20.6

22.4

26.1

20.6

21.0

21.7

22.4

21.7

Korea

11.5

15.0

18.9

9.1

12.8

12.6

14.1

13.6

Latvia

25.2

28.7

28.8

13.1

20.7

22.5

24.7

27.3

Lithuania

17.5

22.1

24.0

17.5

22.1

20.3

22.1

20.3

Luxembourg

20.8

29.6

37.9

13.7

18.2

23.7

28.0

23.7

Mexico

4.6

10.4

15.0

4.6

10.4

8.1

10.4

8.1

Netherlands

22.8

30.6

37.9

14.8

29.1

24.2

27.9

27.5

New Zealand

13.8

18.4

24.0

15.1

18.4

17.1

18.4

16.6

Norway

24.0

27.5

34.0

21.0

27.5

26.1

27.5

26.1

Poland

24.5

25.2

25.8

16.9

24.2

22.5

23.2

24.9

Portugal

21.5

26.7

33.3

11.8

15.8

20.3

23.4

24.2

Slovak Republic

21.0

23.9

26.3

14.8

13.8

20.3

21.8

22.8

Slovenia

30.2

34.1

38.1

24.0

25.7

28.7

30.9

32.5

Spain

16.8

21.3

27.0

2.0

14.1

17.3

19.5

19.5

Sweden

22.4

25.1

36.4

22.4

25.1

24.0

25.1

24.0

Switzerland

14.4

17.4

22.3

8.6

10.8

14.8

16.8

17.1

Turkey

24.9

28.6

32.7

23.3

26.8

26.5

28.1

27.1

United Kingdom

19.2

23.4

29.9

9.2

22.8

21.8

23.4

21.8

United States

21.4

23.8

28.8

2.0

11.8

17.6

19.8

22.3

Unweighted average

OECD-Average

21.0

25.5

30.7

15.3

20.3

21.9

24.0

23.7

OECD-EU 23

23.5

28.4

33.8

16.4

21.8

24.0

26.4

26.3

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

 StatLink https://doi.org/10.1787/888934105166

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Table 5.3. Income tax plus employee contributions less cash benefits, 2018
As % of gross wage earnings, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 67 (% AW)

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

Australia

19.6

24.6

30.4

-3.9

16.9

22.6

24.6

22.6

Austria

27.2

32.8

38.0

7.7

19.6

23.4

26.8

30.6

Belgium

32.1

39.9

47.9

14.7

20.4

30.5

34.4

36.8

Canada

17.7

23.1

26.4

-27.5

2.3

15.9

19.4

21.4

Chile

7.0

7.0

8.3

6.2

7.0

6.7

7.0

7.0

Czech Republic

21.5

24.6

27.2

-5.2

0.3

12.7

15.7

23.4

Denmark

32.6

35.4

41.2

4.0

24.9

30.6

32.3

34.2

Estonia

9.9

14.6

21.3

-10.5

1.1

6.3

9.2

12.7

Finland

22.6

30.1

37.7

10.3

24.8

23.9

27.4

27.1

France

23.8

27.9

33.4

-2.9

17.1

21.0

23.8

27.1

Germany

34.8

39.7

43.8

18.3

21.7

31.5

34.3

37.5

Greece

21.2

26.2

33.2

13.4

22.3

23.0

26.7

25.3

Hungary

33.5

33.5

33.5

5.4

15.5

22.8

24.5

33.5

Iceland

25.6

28.9

34.1

14.8

16.9

27.6

28.9

27.6

Ireland

16.1

25.6

35.3

-6.6

8.7

16.8

22.1

21.1

Israel1

11.6

18.2

27.6

-1.9

15.5

11.8

14.7

15.0

Italy

22.1

31.3

39.3

1.9

19.3

23.1

28.0

27.6

Japan

20.6

22.4

26.1

13.8

16.4

18.9

20.1

21.7

Korea

11.5

15.0

18.9

9.1

12.8

12.6

14.1

13.6

Latvia

25.2

28.7

28.8

6.7

16.4

19.9

22.6

27.3

Lithuania

17.5

22.1

24.0

3.0

12.4

16.4

18.9

20.3

Luxembourg

20.8

29.6

37.9

-5.3

5.5

16.1

21.6

23.7

Mexico

4.6

10.4

15.0

4.6

10.4

8.1

10.4

8.1

Netherlands

22.8

30.6

37.9

-3.4

25.0

22.0

26.0

27.5

New Zealand

13.8

18.4

24.0

-20.5

1.9

17.1

18.4

16.6

Norway

24.0

27.5

34.0

12.3

23.6

23.7

25.5

26.1

Poland

24.5

25.2

25.8

-29.4

1.1

15.2

17.1

24.9

Portugal

21.5

26.7

33.3

3.7

12.2

20.3

23.4

24.2

Slovak Republic

21.0

23.9

26.3

7.9

9.2

17.5

19.5

22.8

Slovenia

30.2

34.1

38.1

-0.5

13.1

24.9

28.8

32.5

Spain

16.8

21.3

27.0

2.0

14.1

17.3

19.5

19.5

Sweden

22.4

25.1

36.4

12.1

18.2

19.9

21.6

24.0

Switzerland

14.4

17.4

22.3

-1.3

4.2

10.8

13.5

17.1

Turkey

24.9

28.6

32.7

23.3

26.8

26.5

28.1

27.1

United Kingdom

19.2

23.4

29.9

2.4

18.3

19.0

21.2

21.8

United States

21.4

23.8

28.8

2.0

11.8

17.6

19.8

22.3

Unweighted average

OECD-Average

21.0

25.5

30.7

2.2

14.1

19.3

21.9

23.7

OECD-EU 23

23.4

28.4

33.8

2.2

14.8

20.6

23.7

26.3

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

 StatLink https://doi.org/10.1787/888934105185

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Table 5.4. Income tax, 2018
As % of gross wage earnings, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 67 (% AW)

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

Australia

19.6

24.6

30.4

19.6

24.6

22.6

24.6

22.6

Austria

9.3

14.8

21.6

6.2

12.6

12.0

14.3

12.6

Belgium

18.3

25.9

33.9

12.9

14.6

21.4

24.7

22.9

Canada

12.0

15.8

21.7

3.8

11.3

14.2

15.8

14.2

Chile

0.0

0.0

1.3

0.0

0.0

0.0

0.0

0.0

Czech Republic

10.5

13.6

16.2

-7.7

-5.0

5.1

7.5

12.4

Denmark

32.8

35.6

41.2

31.1

31.5

34.5

35.6

34.5

Estonia

8.3

13.0

19.7

4.8

7.9

9.7

11.8

11.1

Finland

12.9

20.4

27.9

12.9

20.4

17.4

20.4

17.4

France

11.9

15.9

22.1

9.5

9.5

11.6

14.0

15.2

Germany

14.2

19.1

27.7

-2.1

1.4

11.1

13.9

16.9

Greece

5.2

10.2

17.2

4.5

10.7

8.7

10.7

9.3

Hungary

15.0

15.0

15.0

0.0

4.8

8.9

9.9

15.0

Iceland

25.2

28.6

33.9

25.2

21.7

27.2

28.6

27.2

Ireland

12.1

21.6

31.3

6.9

11.8

17.1

21.6

17.1

Israel1

5.5

10.1

17.9

-2.1

10.1

6.0

8.0

7.7

Italy

12.6

21.8

29.8

5.1

15.0

15.2

19.5

18.1

Japan

6.2

7.9

12.9

6.2

6.5

7.2

7.9

7.2

Korea

3.0

6.5

11.7

0.6

4.3

4.1

5.6

5.1

Latvia

14.2

17.7

17.8

2.1

9.7

11.5

13.7

16.3

Lithuania

8.5

13.1

15.0

8.5

13.1

11.3

13.1

11.3

Luxembourg

8.5

17.3

25.5

1.5

5.9

11.4

15.7

11.4

Mexico

3.3

9.0

13.6

3.3

9.0

6.7

9.0

6.7

Netherlands

6.8

17.6

28.4

4.8

17.3

12.5

17.0

13.3

New Zealand

13.8

18.4

24.0

15.1

18.4

17.1

18.4

16.6

Norway

15.8

19.3

25.8

12.8

19.3

17.9

19.3

17.9

Poland

6.7

7.4

8.0

-0.9

6.4

4.7

5.4

7.1

Portugal

10.5

15.7

22.3

0.8

4.8

9.3

12.4

13.2

Slovak Republic

7.6

10.5

12.9

1.4

0.4

6.9

8.4

9.4

Slovenia

8.1

12.0

16.0

1.9

3.6

6.6

8.8

10.4

Spain

10.4

14.9

20.7

-4.4

7.8

10.9

13.1

13.1

Sweden

15.4

18.1

31.6

15.4

18.1

17.0

18.1

17.0

Switzerland

8.2

11.1

16.1

2.4

4.6

8.6

10.5

10.9

Turkey

9.9

13.6

17.7

8.3

11.8

11.5

13.1

12.1

United Kingdom

11.0

14.0

22.4

1.0

13.4

12.8

14.0

12.8

United States

13.7

16.1

21.2

-5.7

4.1

9.9

12.2

14.7

Unweighted average

OECD-Average

11.3

15.7

21.5

5.7

10.6

12.2

14.3

13.9

OECD-EU 23

11.8

16.8

22.8

5.0

10.2

12.5

14.9

14.7

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

 StatLink https://doi.org/10.1787/888934105204

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Table 5.5. Employee contributions, 2018
As % of gross wage earnings, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 67 (% AW)

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

Australia

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Austria

18.0

18.0

16.4

18.0

18.0

18.0

18.0

18.0

Belgium

13.9

14.0

14.0

13.9

14.0

14.0

13.8

14.0

Canada

7.0

7.3

4.7

7.0

7.3

7.2

7.3

7.2

Chile

7.0

7.0

7.0

7.0

7.0

7.0

7.0

7.0

Czech Republic

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

9.8

9.8

9.8

9.8

9.8

9.8

9.8

9.8

France

11.9

11.9

11.3

11.9

11.9

11.9

11.9

11.9

Germany

20.6

20.6

16.1

20.4

20.4

20.4

20.4

20.6

Greece

16.0

16.0

16.0

16.0

16.0

16.0

16.0

16.0

Hungary

18.5

18.5

18.5

18.3

18.5

18.5

18.5

18.5

Iceland

0.5

0.3

0.2

0.5

0.3

0.4

0.3

0.4

Ireland

4.0

4.0

4.0

4.0

4.0

4.0

4.0

4.0

Israel1

6.1

8.1

9.6

6.1

8.1

7.3

8.1

7.3

Italy

9.5

9.5

9.6

9.5

9.5

9.5

9.5

9.5

Japan

14.5

14.5

13.1

14.5

14.5

14.5

14.5

14.5

Korea

8.5

8.5

7.1

8.5

8.5

8.5

8.5

8.5

Latvia

11.0

11.0

11.0

11.0

11.0

11.0

11.0

11.0

Lithuania

9.0

9.0

9.0

9.0

9.0

9.0

9.0

9.0

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

1.3

1.4

1.3

Netherlands

16.0

13.0

9.6

10.0

11.9

11.8

10.9

14.2

New Zealand

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

Norway

8.2

8.2

8.2

8.2

8.2

8.2

8.2

8.2

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

6.4

6.4

6.4

6.4

6.4

6.4

6.4

6.4

Sweden

7.0

7.0

4.7

7.0

7.0

7.0

7.0

7.0

Switzerland

6.2

6.2

6.2

6.2

6.2

6.2

6.2

6.2

Turkey

15.0

15.0

15.0

15.0

15.0

15.0

15.0

15.0

United Kingdom

8.2

9.4

7.5

8.2

9.4

8.9

9.4

8.9

United States

7.7

7.7

7.7

7.7

7.7

7.7

7.7

7.7

Unweighted average

OECD-Average

9.7

9.8

9.3

9.6

9.7

9.7

9.7

9.8

OECD-EU 23

11.7

11.6

11.0

11.4

11.6

11.5

11.5

11.6

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

 StatLink https://doi.org/10.1787/888934105223

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Table 5.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2018
As % of labour costs, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 67 (% AW)

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

Australia

39.6

38.2

42.4

58.5

38.2

38.2

38.2

38.2

Austria

55.8

59.6

40.9

55.8

59.6

59.6

59.6

59.6

Belgium

68.3

65.1

67.8

68.3

65.1

64.2

64.2

64.2

Canada

38.4

39.2

36.6

57.1

75.3

44.4

44.4

39.2

Chile

7.0

10.2

10.2

7.0

7.0

7.0

7.0

10.2

Czech Republic

48.6

48.6

48.6

48.6

48.6

48.6

48.6

48.6

Denmark

39.0

41.8

55.6

37.2

41.8

41.8

41.8

41.8

Estonia

41.2

49.5

41.2

41.2

49.5

49.5

49.5

49.5

Finland

54.0

55.4

58.3

54.0

55.4

55.4

55.4

55.4

France

65.0

49.8

59.0

73.4

42.3

52.8

49.8

49.8

Germany

55.6

60.2

44.3

53.7

52.3

55.4

57.7

57.9

Greece

47.6

49.1

56.3

47.6

49.1

49.1

49.1

49.1

Hungary

45.0

45.0

45.0

45.0

45.0

45.0

45.0

45.0

Iceland

39.5

39.5

47.9

49.9

48.5

39.5

39.5

39.5

Ireland

35.7

53.8

56.7

74.3

53.8

53.8

53.8

53.8

Israel1

31.2

36.7

50.7

34.3

36.7

36.7

36.7

36.7

Italy

54.7

61.7

62.9

55.9

62.8

62.2

62.2

61.7

Japan

33.1

37.3

35.1

33.1

37.3

37.3

37.3

37.3

Korea

28.6

30.0

32.0

22.3

30.0

30.0

30.0

30.0

Latvia

48.4

48.4

42.6

48.4

48.4

48.4

48.4

48.4

Lithuania

47.8

47.8

42.1

47.8

47.8

47.8

47.8

47.8

Luxembourg

47.9

57.1

55.8

53.0

39.6

52.9

57.1

52.9

Mexico

17.5

25.2

28.4

17.5

25.2

25.2

25.2

25.2

Netherlands

51.8

51.8

52.4

57.5

57.5

51.8

51.8

51.8

New Zealand

17.5

30.0

33.0

17.5

55.0

30.0

30.0

30.0

Norway

42.0

42.0

52.7

42.0

42.0

42.0

42.0

42.0

Poland

37.0

37.0

37.0

96.9

37.0

37.0

37.0

37.0

Portugal

46.7

51.1

58.0

46.7

46.7

51.1

51.1

51.1

Slovak Republic

46.3

46.3

46.3

46.3

46.3

46.3

46.3

46.3

Slovenia

64.3

51.0

55.7

64.3

43.6

43.6

43.6

51.0

Spain

44.6

48.3

54.1

44.6

46.1

48.3

48.3

48.3

Sweden

45.6

48.3

69.7

45.6

48.3

48.3

48.3

48.3

Switzerland

26.3

31.8

35.8

18.8

24.4

29.4

33.4

30.1

Turkey

42.8

47.8

47.8

42.8

47.8

47.8

47.8

47.8

United Kingdom

40.2

40.2

49.0

76.3

40.2

40.2

40.2

40.2

United States

31.5

40.8

40.8

52.3

31.5

31.5

40.8

31.5

Unweighted average

OECD-Average

42.4

44.9

47.0

48.2

45.2

44.2

44.7

44.4

OECD-EU 23

49.2

50.7

52.1

55.8

49.0

50.1

50.3

50.4

Note: ch = children 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. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

 StatLink https://doi.org/10.1787/888934105242

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Table 5.7. Marginal rate of income tax plus employee contributions less cash benefits, 2018
As % of gross wage earnings, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 67 (% AW)

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

Australia

36.0

34.5

39.0

56.0

34.5

34.5

34.5

34.5

Austria

43.3

48.2

36.9

43.3

48.2

48.2

48.2

48.2

Belgium

55.6

55.6

59.1

55.6

55.6

54.5

54.5

54.5

Canada

31.3

33.6

33.9

52.1

73.0

39.3

39.3

33.6

Chile

7.0

10.2

10.2

7.0

7.0

7.0

7.0

10.2

Czech Republic

31.1

31.1

31.1

31.1

31.1

31.1

31.1

31.1

Denmark

39.0

41.8

55.6

37.2

41.8

41.8

41.8

41.8

Estonia

21.3

32.4

21.3

21.3

32.4

32.4

32.4

32.4

Finland

44.2

45.8

49.4

44.2

45.8

45.8

45.8

45.8

France

35.8

31.7

42.1

51.1

21.4

35.8

31.7

31.7

Germany

47.1

52.5

44.3

44.7

43.0

46.8

49.5

49.8

Greece

34.5

36.3

45.4

34.5

36.3

36.3

36.3

36.3

Hungary

33.5

33.5

33.5

33.5

33.5

33.5

33.5

33.5

Iceland

35.5

35.5

44.4

46.5

45.1

35.5

35.5

35.5

Ireland

28.8

48.8

52.0

71.5

48.8

48.8

48.8

48.8

Israel1

26.0

32.0

47.0

29.4

32.0

32.0

32.0

32.0

Italy

40.4

49.5

51.2

42.0

51.1

50.3

50.3

49.5

Japan

22.8

27.7

31.1

22.8

27.7

27.7

27.7

27.7

Korea

21.1

22.8

28.0

14.2

22.8

22.8

22.8

22.8

Latvia

35.9

35.9

28.8

35.9

35.9

35.9

35.9

35.9

Lithuania

31.5

31.5

24.0

31.5

31.5

31.5

31.5

31.5

Luxembourg

40.6

51.1

49.6

46.4

31.1

46.3

51.1

46.3

Mexico

12.1

19.5

22.9

12.1

19.5

19.5

19.5

19.5

Netherlands

46.3

46.3

52.4

52.7

52.7

46.3

46.3

46.3

New Zealand

17.5

30.0

33.0

17.5

55.0

30.0

30.0

30.0

Norway

34.5

34.5

46.6

34.5

34.5

34.5

34.5

34.5

Poland

26.7

26.7

26.7

96.3

26.7

26.7

26.7

26.7

Portugal

34.0

39.5

48.0

34.0

34.0

39.5

39.5

39.5

Slovak Republic

29.9

29.9

29.9

29.9

29.9

29.9

29.9

29.9

Slovenia

58.5

43.1

48.6

58.5

34.6

34.6

34.6

43.1

Spain

28.1

32.9

40.4

28.1

30.0

32.9

32.9

32.9

Sweden

28.6

32.1

60.1

28.6

32.1

32.1

32.1

32.1

Switzerland

21.7

27.6

32.2

13.8

19.7

25.0

29.3

25.8

Turkey

32.8

38.7

38.7

32.8

38.7

38.7

38.7

38.7

United Kingdom

32.0

32.0

42.0

73.0

32.0

32.0

32.0

32.0

United States

26.3

36.3

36.3

48.6

26.3

26.3

36.3

26.3

Unweighted average

OECD-Average

32.5

35.9

39.3

39.2

36.0

35.2

35.6

35.3

OECD-EU 23

36.8

39.5

42.3

44.6

37.4

38.8

39.0

39.1

Note: ch = children 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. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

 StatLink https://doi.org/10.1787/888934105261

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Table 5.8. Percentage increase in net income relative to percentage increase in gross wages, 2018
After an increase of 1 currency unit in gross wages, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 67 (% AW)

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

Australia

0.80

0.87

0.88

0.42

0.79

0.85

0.87

0.85

Austria

0.78

0.77

1.02

0.62

0.64

0.68

0.71

0.75

Belgium

0.65

0.74

0.79

0.52

0.56

0.65

0.69

0.72

Canada

0.83

0.86

0.90

0.38

0.28

0.72

0.75

0.85

Chile

1.00

0.97

0.98

0.99

1.00

1.00

1.00

0.97

Czech Republic

0.88

0.91

0.95

0.65

0.69

0.79

0.82

0.90

Denmark

0.90

0.90

0.76

0.65

0.78

0.84

0.86

0.89

Estonia

0.87

0.79

1.00

0.71

0.68

0.72

0.74

0.77

Finland

0.72

0.78

0.81

0.62

0.72

0.71

0.75

0.74

France

0.84

0.95

0.87

0.47

0.95

0.81

0.90

0.94

Germany

0.81

0.79

0.99

0.68

0.73

0.78

0.77

0.80

Greece

0.83

0.86

0.82

0.76

0.82

0.83

0.87

0.85

Hungary

1.00

1.00

1.00

0.70

0.79

0.86

0.88

1.00

Iceland

0.87

0.91

0.84

0.63

0.66

0.89

0.91

0.89

Ireland

0.85

0.69

0.74

0.27

0.56

0.62

0.66

0.65

Israel1

0.84

0.83

0.73

0.69

0.80

0.77

0.80

0.80

Italy

0.77

0.73

0.81

0.59

0.61

0.65

0.69

0.70

Japan

0.97

0.93

0.93

0.89

0.86

0.89

0.90

0.92

Korea

0.89

0.91

0.89

0.94

0.89

0.88

0.90

0.89

Latvia

0.86

0.90

1.00

0.69

0.77

0.80

0.83

0.88

Lithuania

0.83

0.88

1.00

0.71

0.78

0.82

0.84

0.86

Luxembourg

0.75

0.69

0.81

0.51

0.73

0.64

0.62

0.70

Mexico

0.92

0.90

0.91

0.92

0.90

0.88

0.90

0.88

Netherlands

0.70

0.77

0.77

0.46

0.63

0.69

0.73

0.74

New Zealand

0.96

0.86

0.88

0.68

0.46

0.84

0.86

0.84

Norway

0.86

0.90

0.81

0.75

0.86

0.86

0.88

0.89

Poland

0.97

0.98

0.99

0.03

0.74

0.87

0.88

0.98

Portugal

0.84

0.83

0.78

0.69

0.75

0.76

0.79

0.80

Slovak Republic

0.89

0.92

0.95

0.76

0.77

0.85

0.87

0.91

Slovenia

0.59

0.86

0.83

0.41

0.75

0.87

0.92

0.84

Spain

0.86

0.85

0.82

0.73

0.81

0.81

0.83

0.83

Sweden

0.92

0.91

0.63

0.81

0.83

0.85

0.87

0.89

Switzerland

0.92

0.88

0.87

0.85

0.84

0.84

0.82

0.90

Turkey

0.90

0.86

0.91

0.88

0.84

0.83

0.85

0.84

United Kingdom

0.84

0.89

0.83

0.28

0.83

0.84

0.86

0.87

United States

0.94

0.84

0.89

0.52

0.84

0.89

0.79

0.95

Unweighted average

OECD-Average

0.85

0.86

0.87

0.64

0.75

0.80

0.82

0.85

OECD-EU 23

0.82

0.84

0.87

0.58

0.74

0.77

0.80

0.83

Note: ch = children 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. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family. Assumes a rise in the labour costs associated with the principal earner in the household.

 StatLink https://doi.org/10.1787/888934105280

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Table 5.9. Percentage increase in net income relative to percentage increase in gross labour cost, 2018
After an increase of 1 currency unit in gross labour cost, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 67 (% AW)

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

Australia

0.80

0.87

0.88

0.42

0.79

0.85

0.87

0.85

Austria

0.78

0.77

1.20

0.62

0.64

0.68

0.71

0.75

Belgium

0.59

0.74

0.79

0.47

0.56

0.65

0.69

0.72

Canada

0.83

0.88

0.93

0.37

0.28

0.73

0.77

0.86

Chile

1.00

0.97

0.98

0.99

1.00

1.00

1.00

0.97

Czech Republic

0.88

0.91

0.95

0.65

0.69

0.79

0.82

0.90

Denmark

0.90

0.90

0.76

0.65

0.78

0.84

0.86

0.89

Estonia

0.87

0.79

1.00

0.71

0.68

0.72

0.74

0.77

Finland

0.72

0.78

0.81

0.62

0.72

0.71

0.75

0.74

France

0.58

0.95

0.87

0.33

0.95

0.79

0.90

0.91

Germany

0.81

0.79

1.14

0.68

0.73

0.78

0.77

0.80

Greece

0.83

0.86

0.82

0.76

0.82

0.83

0.87

0.85

Hungary

1.00

1.00

1.00

0.70

0.79

0.86

0.88

1.00

Iceland

0.87

0.91

0.84

0.63

0.66

0.89

0.91

0.89

Ireland

0.85

0.69

0.74

0.27

0.56

0.62

0.66

0.65

Israel1

0.82

0.82

0.72

0.68

0.79

0.75

0.78

0.78

Italy

0.77

0.73

0.81

0.59

0.61

0.65

0.69

0.70

Japan

0.97

0.93

1.00

0.89

0.86

0.89

0.90

0.92

Korea

0.89

0.91

0.91

0.94

0.89

0.88

0.90

0.89

Latvia

0.86

0.90

1.00

0.69

0.77

0.80

0.83

0.88

Lithuania

0.83

0.88

1.00

0.71

0.78

0.82

0.84

0.86

Luxembourg

0.75

0.69

0.81

0.51

0.73

0.64

0.62

0.70

Mexico

0.98

0.93

0.93

0.98

0.93

0.92

0.93

0.92

Netherlands

0.70

0.77

0.83

0.46

0.63

0.69

0.73

0.74

New Zealand

0.96

0.86

0.88

0.68

0.46

0.84

0.86

0.84

Norway

0.86

0.90

0.81

0.75

0.86

0.86

0.88

0.89

Poland

0.97

0.98

0.99

0.03

0.74

0.87

0.88

0.98

Portugal

0.84

0.83

0.78

0.69

0.75

0.76

0.79

0.80

Slovak Republic

0.89

0.92

0.95

0.76

0.77

0.85

0.87

0.91

Slovenia

0.59

0.86

0.83

0.41

0.75

0.87

0.92

0.84

Spain

0.86

0.85

0.82

0.73

0.81

0.81

0.83

0.83

Sweden

0.92

0.91

0.63

0.81

0.83

0.85

0.87

0.89

Switzerland

0.92

0.88

0.88

0.85

0.84

0.84

0.82

0.90

Turkey

0.87

0.86

0.91

0.86

0.84

0.83

0.85

0.83

United Kingdom

0.81

0.87

0.81

0.27

0.81

0.81

0.84

0.84

United States

0.95

0.84

0.90

0.53

0.84

0.90

0.80

0.96

Unweighted average

OECD-Average

0.84

0.86

0.89

0.63

0.75

0.80

0.82

0.85

OECD-EU 23

0.81

0.84

0.88

0.57

0.74

0.77

0.80

0.82

Note: ch = children 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. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family. Assumes a rise in the labour costs associated with the principal earner in the household.

 StatLink https://doi.org/10.1787/888934105299

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Table 5.10. Annual gross wage and net income, single person, 2018
In US dollars using PPP, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 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

39 612

31 867

59 122

44 551

98 734

68 753

39 612

41 158

Austria

41 115

29 920

61 365

41 244

102 480

63 558

41 115

37 930

Belgium

42 346

28 734

63 203

37 992

105 550

54 977

42 346

36 129

Canada

30 112

24 778

44 943

34 554

75 054

55 275

30 112

38 406

Chile

15 711

14 611

23 449

21 805

39 159

35 906

15 711

14 742

Czech Republic

20 766

16 311

30 994

23 358

51 760

37 666

20 766

21 848

Denmark

41 643

28 085

62 154

40 171

103 798

61 022

41 643

39 972

Estonia

19 461

17 535

29 047

24 807

48 508

38 185

19 461

21 504

Finland

34 739

26 874

51 849

36 222

86 588

53 937

34 739

31 158

France

32 171

24 500

48 016

34 639

80 187

53 397

32 171

33 094

Germany

45 857

29 896

68 443

41 238

114 300

64 278

45 857

37 455

Greece

25 146

19 827

37 531

27 713

62 677

41 848

25 146

21 781

Hungary

19 963

13 276

29 796

19 814

49 759

33 090

19 963

18 885

Iceland

45 884

34 126

68 483

48 712

114 367

75 401

45 884

39 100

Ireland

40 142

33 692

59 914

44 563

100 057

64 773

40 142

42 801

Israel1

27 768

24 550

41 445

33 916

69 213

50 115

27 768

28 286

Italy

30 472

23 732

45 481

31 257

75 953

46 068

30 472

29 894

Japan

33 349

26 469

49 775

38 646

83 124

61 468

33 349

28 763

Korea

37 237

32 949

55 577

47 250

92 813

75 304

37 237

33 866

Latvia

16 195

12 116

24 171

17 225

40 365

28 740

16 195

15 103

Lithuania

16 588

13 678

24 758

19 275

41 346

31 423

16 588

16 084

Luxembourg

47 317

37 495

70 622

49 731

117 939

73 234

47 317

49 840

Mexico

9 134

8 716

13 634

12 219

22 768

19 345

9 134

8 716

Netherlands

44 470

34 310

66 372

46 066

110 842

68 800

44 470

45 987

New Zealand

27 891

24 045

41 629

33 954

69 520

52 841

27 891

33 613

Norway

40 639

30 885

60 655

43 996

101 295

66 833

40 639

35 651

Poland

20 859

15 750

31 133

23 284

51 992

38 580

20 859

26 990

Portugal

21 343

16 760

31 856

23 354

53 199

35 488

21 343

20 553

Slovak Republic

16 336

12 900

24 383

18 544

40 719

30 004

16 336

15 050

Slovenia

23 028

16 083

34 370

22 661

57 398

35 541

23 028

23 150

Spain

28 425

23 661

42 425

33 406

70 850

51 707

28 425

27 865

Sweden

33 964

26 350

50 693

37 980

84 658

53 868

33 964

29 861

Switzerland

51 981

44 486

77 583

64 121

129 564

100 649

51 981

52 631

Turkey

20 422

15 328

30 480

21 758

50 902

34 275

20 422

15 669

United Kingdom

38 534

31 124

57 514

44 030

96 048

67 374

38 534

37 617

United States

36 889

29 004

55 058

41 959

91 947

65 457

36 889

36 168

Unweighted average

OECD-Average

31 042

24 290

46 331

34 056

77 373

52 477

31 042

30 203

OECD-EU 23

30 473

23 157

45 482

32 112

75 955

49 024

30 473

29 589

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

 StatLink https://doi.org/10.1787/888934105318

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Table 5.11. Annual gross wage and net income, married couple, 2018
In US dollars using PPP, by household type and wage level

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

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

59 122

49 151

98 734

76 418

118 245

89 103

98 734

76 418

Austria

61 365

49 334

102 480

78 503

122 731

89 881

102 480

71 164

Belgium

63 203

50 287

105 550

73 368

126 407

82 861

105 550

66 678

Canada

44 943

43 916

75 054

63 150

89 886

72 451

75 054

58 962

Chile

23 449

21 807

39 159

36 549

46 897

43 615

39 159

36 416

Czech Republic

30 994

30 898

51 760

45 206

61 989

52 253

51 760

39 670

Denmark

62 154

46 655

103 798

72 071

124 309

84 156

103 798

68 256

Estonia

29 047

28 724

48 508

45 462

58 093

52 733

48 508

42 342

Finland

51 849

39 016

86 588

65 890

103 698

75 239

86 588

63 096

France

48 016

39 796

80 187

63 383

96 033

73 199

80 187

58 456

Germany

68 443

53 564

114 300

78 268

136 887

89 986

114 300

71 442

Greece

41 284

32 057

68 944

53 070

82 568

60 559

68 944

51 532

Hungary

29 796

25 163

49 759

38 439

59 592

44 977

49 759

33 090

Iceland

68 483

56 900

114 367

82 838

136 967

97 423

114 367

82 838

Ireland

59 914

54 725

100 057

83 256

119 828

93 389

100 057

78 994

Israel1

41 445

35 010

69 213

61 075

82 889

70 668

69 213

58 815

Italy

45 481

36 710

75 953

58 432

90 962

65 486

75 953

54 989

Japan

49 775

41 626

83 124

67 409

99 549

79 585

83 124

65 114

Korea

55 577

48 482

92 813

81 147

111 154

95 448

92 813

80 200

Latvia

24 171

20 213

40 365

32 328

48 342

37 438

40 365

29 341

Lithuania

24 758

21 680

41 346

34 549

49 516

40 146

41 346

32 952

Luxembourg

70 622

66 746

117 939

98 974

141 244

110 684

117 939

89 973

Mexico

13 634

12 219

22 768

20 935

27 267

24 438

22 768

20 935

Netherlands

66 372

49 753

110 842

86 477

132 745

98 232

110 842

80 377

New Zealand

41 629

40 836

69 520

57 640

83 258

67 908

69 520

57 999

Norway

60 655

46 365

101 295

77 250

121 311

90 361

101 295

74 881

Poland

31 133

30 784

51 992

44 064

62 266

51 598

51 992

39 034

Portugal

31 856

27 964

53 199

42 421

63 711

48 781

53 199

40 347

Slovak Republic

24 383

22 135

40 719

33 595

48 766

39 239

40 719

31 445

Slovenia

34 370

29 870

57 398

43 125

68 740

48 954

57 398

38 744

Spain

42 425

36 431

70 850

58 594

84 850

68 339

70 850

57 067

Sweden

50 693

41 491

84 658

67 841

101 386

79 471

84 658

64 330

Switzerland

77 583

74 353

129 564

115 557

155 167

134 294

129 564

107 383

Turkey

30 480

22 326

50 902

37 427

60 960

43 857

50 902

37 086

United Kingdom

57 514

46 987

96 048

77 764

115 028

90 670

96 048

75 154

United States

55 058

48 585

91 947

75 772

110 116

88 291

91 947

71 399

Unweighted average

OECD-Average

46 435

39 515

77 547

61 896

92 871

71 548

77 547

58 526

OECD-EU 23

45 645

38 304

76 228

59 786

91 291

68 621

76 228

55 586

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

 StatLink https://doi.org/10.1787/888934105337

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Table 5.12. Annual labour costs and net income, single person, 2018
In US dollars using PPP, by household type and wage level

Single no ch 67 (% AW)

Single no ch 100 (% AW)

Single no ch 167 (% AW)

Single 2 ch 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

41 976

31 867

62 651

44 551

104 626

68 753

41 976

41 158

Austria

52 754

29 920

78 737

41 244

129 593

63 558

52 754

37 930

Belgium

53 343

28 734

80 357

37 992

134 196

54 977

53 343

36 129

Canada

33 443

24 778

49 945

34 554

81 426

55 275

33 443

38 406

Chile

15 711

14 611

23 449

21 805

39 159

35 906

15 711

14 742

Czech Republic

27 827

16 311

41 532

23 358

69 359

37 666

27 827

21 848

Denmark

41 643

28 085

62 154

40 171

103 798

61 022

41 643

39 972

Estonia

26 039

17 535

38 864

24 807

64 904

38 185

26 039

21 504

Finland

42 169

26 874

62 939

36 222

105 109

53 937

42 169

31 158

France

41 000

24 500

65 358

34 639

113 696

53 397

41 000

33 094

Germany

54 742

29 896

81 704

41 238

131 819

64 278

54 742

37 455

Greece

31 447

19 827

46 936

27 713

78 383

41 848

31 447

21 781

Hungary

24 155

13 276

36 053

19 814

60 208

33 090

24 155

18 885

Iceland

48 981

34 126

73 106

48 712

122 087

75 401

48 981

39 100

Ireland

44 498

33 692

66 415

44 563

110 913

64 773

44 498

42 801

Israel1

29 074

24 550

43 777

33 916

73 627

50 115

29 074

28 286

Italy

40 096

23 732

59 844

31 257

99 940

46 068

40 096

29 894

Japan

38 448

26 469

57 385

38 646

94 735

61 468

38 448

28 763

Korea

41 109

32 949

61 357

47 250

101 192

75 304

41 109

33 866

Latvia

20 105

12 116

30 002

17 225

50 098

28 740

20 105

15 103

Lithuania

21 763

13 678

32 482

19 275

54 246

31 423

21 763

16 084

Luxembourg

53 946

37 495

80 516

49 731

134 462

73 234

53 946

49 840

Mexico

10 389

8 716

15 226

12 219

25 058

19 345

10 389

8 716

Netherlands

49 667

34 310

74 073

46 066

119 325

68 800

49 667

45 987

New Zealand

27 891

24 045

41 629

33 954

69 520

52 841

27 891

33 613

Norway

45 922

30 885

68 541

43 996

114 463

66 833

45 922

35 651

Poland

24 284

15 750

36 245

23 284

60 529

38 580

24 284

26 990

Portugal

26 412

16 760

39 421

23 354

65 834

35 488

26 412

20 553

Slovak Republic

21 352

12 900

31 868

18 544

53 220

30 004

21 352

15 050

Slovenia

26 736

16 083

39 904

22 661

66 639

35 541

26 736

23 150

Spain

36 924

23 661

55 110

33 406

92 034

51 707

36 924

27 865

Sweden

44 636

26 350

66 621

37 980

111 257

53 868

44 636

29 861

Switzerland

55 217

44 486

82 413

64 121

137 614

100 649

55 217

52 631

Turkey

23 436

15 328

35 814

21 758

59 810

34 275

23 436

15 669

United Kingdom

42 160

31 124

63 759

44 030

107 611

67 374

42 160

37 617

United States

40 041

29 004

59 600

41 959

99 311

65 457

40 041

36 168

Unweighted average

OECD-Average

36 093

24 290

54 050

34 056

89 994

52 477

36 093

30 203

OECD-EU 23

36 856

23 157

55 256

32 112

92 051

49 024

36 856

29 589

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

 StatLink https://doi.org/10.1787/888934105356

copy the linklink copied!
Table 5.13. Annual labour costs and net income, married couple, 2018
In US dollars using PPP, by household type and wage level

Married 2 ch 100-0 (% AW)

Married 2 ch 100-67 (% AW)2

Married 2 ch 100-100 (% AW)2

Married no ch 100-67 (% AW)2

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

62 651

49 151

104 626

76 418

125 301

89 103

104 626

76 418

Austria

78 737

49 334

131 491

78 503

157 474

89 881

131 491

71 164

Belgium

80 357

50 287

133 699

73 368

160 713

82 861

133 699

66 678

Canada

49 945

43 916

83 388

63 150

99 889

72 451

83 388

58 962

Chile

23 449

21 807

39 159

36 549

46 897

43 615

39 159

36 416

Czech Republic

41 532

30 898

69 359

45 206

83 065

52 253

69 359

39 670

Denmark

62 154

46 655

103 798

72 071

124 309

84 156

103 798

68 256

Estonia

38 864

28 724

64 904

45 462

77 729

52 733

64 904

42 342

Finland

62 939

39 016

105 109

65 890

125 879

75 239

105 109

63 096

France

65 358

39 796

106 358

63 383

130 716

73 199

106 358

58 456

Germany

81 704

53 564

136 446

78 268

163 409

89 986

136 446

71 442

Greece

51 630

32 057

86 222

53 070

103 260

60 559

86 222

51 532

Hungary

36 053

25 163

60 208

38 439

72 106

44 977

60 208

33 090

Iceland

73 106

56 900

122 087

82 838

146 212

97 423

122 087

82 838

Ireland

66 415

54 725

110 913

83 256

132 830

93 389

110 913

78 994

Israel1

43 777

35 010

72 851

61 075

87 553

70 668

72 851

58 815

Italy

59 844

36 710

99 940

58 432

119 688

65 486

99 940

54 989

Japan

57 385

41 626

95 833

67 409

114 771

79 585

95 833

65 114

Korea

61 357

48 482

102 466

81 147

122 714

95 448

102 466

80 200

Latvia

30 002

20 213

50 107

32 328

60 005

37 438

50 107

29 341

Lithuania

32 482

21 680

54 246

34 549

64 965

40 146

54 246

32 952

Luxembourg

80 516

66 746

134 462

98 974

161 032

110 684

134 462

89 973

Mexico

15 226

12 219

25 615

20 935

30 452

24 438

25 615

20 935

Netherlands

74 073

49 753

123 741

86 477

148 147

98 232

123 741

80 377

New Zealand

41 629

40 836

69 520

57 640

83 258

67 908

69 520

57 999

Norway

68 541

46 365

114 463

77 250

137 081

90 361

114 463

74 881

Poland

36 245

30 784

60 529

44 064

72 490

51 598

60 529

39 034

Portugal

39 421

27 964

65 834

42 421

78 843

48 781

65 834

40 347

Slovak Republic

31 868

22 135

53 220

33 595

63 737

39 239

53 220

31 445

Slovenia

39 904

29 870

66 639

43 125

79 808

48 954

66 639

38 744

Spain

55 110

36 431

92 034

58 594

110 220

68 339

92 034

57 067

Sweden

66 621

41 491

111 257

67 841

133 242

79 471

111 257

64 330

Switzerland

82 413

74 353

137 630

115 557

164 826

134 294

137 630

107 383

Turkey

35 814

22 326

59 250

37 427

71 628

43 857

59 250

37 086

United Kingdom

63 759

46 987

105 919

77 764

127 518

90 670

105 919

75 154

United States

59 600

48 585

99 641

75 772

119 200

88 291

99 641

71 399

Unweighted average

OECD-Average

54 180

39 515

90 360

61 896

108 360

71 548

90 360

58 526

OECD-EU 23

55 460

38 304

92 454

59 786

110 921

68 621

92 454

55 586

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

 StatLink https://doi.org/10.1787/888934105375

Notes

← 1. Tables 5.1 to 5.7 show figures rounded to the first decimal. The text may present figures rounding to two decimal points for accuracy purposes

← 2. 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 of income tax plus employee social security contributions less cash benefits reported in Table 5.3.

← 3. 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 of income tax plus employee and employer social security contributions less cash benefits reported in Table 5.1.

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https://doi.org/10.1787/047072cd-en

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