Open the work-country employment file before you issue an offer
Each guide starts from the mechanism that changes the hire: state or province, collective agreement, statutory fund, extra pay, or work-pass path. Markets without a full guide still have a statutory cost model in the calculator.
Start with a country guide when one exists. Use the labor-cost calculator for the rest of the 81-market directory, then confirm service availability for the role.
39 markets with a sourced employment system file
Each page names the local payroll, leave, extra-pay, or authorization rules, cites official sources, and shows a verification date.
Work-state wage notices, Form I-9, FICA/FUTA, and final-pay timing sit on top of federal payroll. A nationwide burden rate is not a U.S. quote.
View guideCPF follows age and citizenship or PR status. Employment Pass and levy questions sit on a different path from citizen payroll.
View guideMPF enrolment, wage records, employer tax notifications, and visa conditions share one worker file. Relevant-income caps apply to MPF.
View guideWork rules, welfare pension, health insurance by prefecture, and resident-tax withholding run on the establishment calendar.
View guideWritten terms, social-insurance enrolment, time recording, and works-council rights at the establishment shape German hiring more than a job title.
View guidePAYE, employer National Insurance above the secondary threshold, pension auto-enrolment, and sponsorship are separate operating tracks.
View guideModern award coverage, Superannuation Guarantee, and state payroll tax or workers' compensation decide the first-year cost.
View guideMainland versus free-zone labour files, visas, GPSSA for UAE nationals, and end-of-service treatment for expatriates must be separated.
View guideProvincial employment standards, CPP or QPP, EI, and workers' compensation follow the work province. Quebec is not a federal copy.
View guideEPF, SOCSO, and EIS apply by citizenship, PR status, and wage band. Foreign employees need a work-pass review first.
View guideSSS, PhilHealth, Pag-IBIG, BIR withholding, and 13th-month pay run as four parallel employer tracks.
View guideBPJS Kesehatan and Ketenagakerjaan, THR, and provincial wage floors are location-specific. RPTKA sits before a foreign start date.
View guideSocial, health, and unemployment insurance mix by nationality, with contribution caps and a work-permit sequence for foreigners.
View guideInsured-salary grades, labor pension, and NHI dependents drive employer cost. Work and residence permission is a separate gate.
View guideSSO uses a capped wage base. Work permits are tied to the employing entity and work location in the labour file.
View guideThe convention collective and classification come before DSN, social charges, and any net-pay promise.
View guideCAO classification, payroll tax, employee-insurance premiums, and the statutory holiday allowance belong in the offer before a start date.
View guideCCNL level, INPS, workplace insurance, extra monthly salary where the agreement requires it, and TFR accrual form the baseline.
View guideThe convenio, social-security events, extra salary payments, and contribution bases belong in the first payroll specification.
View guidePAYE, PRSI class, WRC leave methods, and employment-permit eligibility need to be confirmed before the offer date.
View guideCanton, AHV/IV/EO, occupational pension, accident insurance, and source-tax treatment follow the worker's facts.
View guideEmployment versus civil-law classification, ZUS codes, PIT withholding, and permit conditions have to match the real work.
View guideThe joint committee, pay indexation, and the competent region's permit process come before a generic Belgium salary band.
View guideSocial security, holiday bonus, and Christmas bonus are extra monthly salaries on top of ordinary pay, not a discretionary pool.
View guideThe four major insurances, written labour conditions, and severance on verified tenure belong in the establishment file.
View guideSocial insurance, housing fund, and individual income tax follow the work city. Foreign work permits are a gated sequence.
View guideCollective-agreement coverage, employer social contributions, and occupational pension where an agreement applies.
View guideHoliday administration, tax-card setup, ATP, and any collective agreement sit beside a modest public labour-market charge.
View guideCollective terms, TyEL pension, accident insurance, and Income Register reporting have to be in place before the first cycle.
View guideWritten terms, a-melding, National Insurance zone, holiday pay, and occupational pension need named operating owners.
View guideCollective-agreement grade, payroll registration, and a separate work-authorization check decide the Austrian package.
View guideThe four labour codes are the 2025 baseline. EPF, ESI, professional tax, and the CTC split still follow establishment, state, and wage structure.
View guideeSocial events, INSS, FGTS, 13th salary, and vacation-related pay have to reconcile to one employment record.
View guideIMSS, INFONAVIT, aguinaldo, and PTU are statutory employment items. State payroll tax is not a national rate.
View guideWritten employment agreements, PAYE payday filing, KiwiSaver membership, and Accredited Employer Work Visas need separate owners.
View guideQiwa labour records, nationality-based GOSI coverage, and wage-protection filings shape the employment file.
View guideBCEA terms, SARS EMP201/EMP501, and capped UIF run on the published employer-tax calendar. There is no national 13th cheque.
View guideLabour Code contracts, the 40-hour reform, and the August 2026 employer pension contribution change payroll setup.
View guideSocial-security affiliation before day one, prima de servicios, and cesantรญas sit outside twelve monthly salaries.
View guide42 further markets in the statutory cost calculator
These rows name the local contribution system and the calculatorโs assumptions. They are planning baselines, not a full employment guide.
Employer social-security class, ART work-risk insurance, and statutory 13th salary (SAC) paid in two halves.
Provident-fund and festival-bonus rules depend on Labour Act coverage and the employer scheme. Confirm eligibility first.
FSZN social insurance and Belgosstrakh accident cover by risk class. Preferential employer categories need current confirmation.
Social and health insurance with an occupational-accident component that varies by activity.
NSSF pension, health, and occupational-risk contributions use published wage bases and the current implementation phase.
CCSS social security plus statutory employer payroll funds. Confirm the current contribution schedule for the role.
Pension, health, and employment contributions with local personal-income-tax withholding.
Social insurance, the General Healthcare System, and employer funds sit on a national contribution calendar.
Pension, health, labour-risk, and training-levy contributions. Confirm coverage for the actual employer class.
Social-insurance salary bands with minimum and maximum insured pay. Confirm the current band for the role.
ISSS health and social contributions, AFP pension, and the employer training contribution, with ISSS subject to a cap.
Employer social tax, unemployment insurance, and funded-pension participation by the worker's status.
Mandatory pension and public labour-market contributions, with local payroll rules that are not a Denmark copy.
Social-security contributions with a cap, plus statutory bonuses where the employment scheme requires them.
Municipal income tax, the employer labour-market contribution, and mandatory pension-savings rules.
IGSS social security plus two statutory annual bonus salaries. Confirm the current IGSS schedule.
Social contribution tax and mandatory pension or health items. Confirm the current employer-side mix for the role.
Pension-fund membership, income-tax withholding, and any rehabilitation-fund or union items that apply to the workplace.
National Insurance, pension arrangements, and income-tax withholding. Confirm the current Bituach Leumi class.
Social tax, social insurance, and pension items that interact and must not be double-counted in the cost model.
NSSF pension, SHIF health, and the Affordable Housing Levy, each with its own wage base.
Employer-category social contributions. Confirm the current category before treating a percentage as a quote.
Mostly employee-side social contributions withheld from gross pay, with a distinct employer remainder.
CCSS rates, a pension-parameter change in 2026, and minimum/maximum assessment bases.
A fixed monthly social-security contribution rather than a salary percentage, plus local employment-file requirements.
Pension, health, and employment contributions on the current contribution base.
A weekly capped social-security contribution. Confirm the current class for the employee.
Employer social insurance and employee health insurance. Confirm the current contribution split.
Social-insurance components with an employer accident-risk band and employee contribution cap.
Pension, NSITF, and related employer funds. Confirm scheme coverage before applying a single national rate.
Federal EOBI plus provincial social-security schemes, often referenced to minimum-wage rules.
Social-security contributions with an occupational-risk class. Confirm CSS treatment for the role.
EsSalud employer health, AFP or ONP pension choice, gratificaciones, and CTS as separate annual items.
Pension treatment by nationality. Expatriate end-of-service sits outside Qatari social security.
Employer and employee social contributions with current floors and caps. Confirm CAM and labour-insurance items.
Pension, health, and unemployment contributions on the current contribution base.
EPF, ETF, and related employer funds. Confirm coverage for the employee category.
NIS earnings-class table plus the health surcharge. Confirm the current NIS class.
CNSS social security with an accident-risk component. Confirm the current regime for the employer.
Social-security contributions with minimum and maximum bases, plus incentives that are case-specific.
Unified social contribution on the employer side, with PIT and military levy on the employee payslip.
Employer social tax by taxpayer category plus employee income tax. Confirm the current category.