Planning tool ยท 81 markets ยท Rates as of 2026-09-09

Labor Cost Calculator

See the employer cost of a hireโ€”salary, statutory contributions, extra pay, and local policyโ€”before you request a quote. Farlinko service fees are not included.

Your scenario

Enter the hire

Start with the country and gross salary. Local statutory rates fill in automatically from the 81-market policy file.

81 hiring markets with statutory baselines and source links.

Enter gross pay in the local currency, then optionally change the display currency.

Housing, transport, or other cash allowances you want included. Leave at 0 to see statutory cost only.

Employer cost

Budget snapshot

Statutory employment cost only. No Farlinko service fee.

Estimated monthly employer cost -
Estimated annual employer cost -
Employer on-cost -
Confidence -

How the estimate is built

Gross salary-
Employer statutory contributions-
Statutory extra pay-
Termination / gratuity reserve-
Benefits / allowances-
Total monthly employer cost-

Need a real number?

Use this for directional planning, then let a Farlinko labor specialist tailor the cost to role mix, location, benefits, and hiring timeline.

Talk to a labor specialist Compare EOR vs own entity
Country policy

Local employment cost rules

Select a country to view the statutory baseline, extra-pay rules, and source notes.

Planning notes

    Income tax and caveats

    Personal income tax is shown for context. It is an employee withholding item and is not added to the employer total.

    Sources and references

    Each market links to the official or secondary publications used for the 2026-09-09 baseline. PwC Tax Summaries are used where they compile the current social-security and PIT headline rates.

      81-market reference

      Statutory employer-cost baselines by country

      Crawlable planning table for finance and expansion teams. Open a row in the calculator for the component breakdown and source list. Figures are directional and exclude Farlinko fees.

      Market Currency Employer statutory baseline Statutory extra pay Confidence Sources
      Argentina ARS 24% or 26.4% + ART 8.33% of annual base salary equivalent baseline PwC Tax Summaries +1
      Australia Guide AUD 12% super + payroll tax/workcomp where applicable โ€” location-dependent Australian Taxation Office +3
      Austria Guide EUR 20.98% 13th/14th salary commonly required by applicable collective bargaining agreement (not a single universal statutory amount) baseline PwC Tax Summaries +1
      Bangladesh BDT 0% default unless covered PF; then ~7%-8% + other labour-law benefits 16.67% of annual basic salary equivalent where fully applicable indicative PwC Tax Summaries +2
      Belarus BYN ~34.6% baseline including ~0.6% accident insurance โ€” baseline nalog.gov.by +1
      Belgium Guide EUR ~27% baseline + sector/insurance items 13th-month/end-of-year premium often sector/CBA-dependent, not universal at one national rate indicative PwC Tax Summaries +1
      Brazil Guide BRL 20% INSS + 8% FGTS + RAT + third-party contributions (or 22.5% INSS for certain financial institutions) 8.33% of annual base salary equivalent baseline PwC Tax Summaries +3
      Bulgaria BGN 18.92%-19.62% โ€” baseline PwC Tax Summaries +1
      Cambodia KHR 5.4% โ€” baseline PwC Tax Summaries +2
      Canada Guide CAD CPP/CPP2 + 2.282% EI + provincial items โ€” location-dependent Government of Canada +3
      Chile CLP Indefinite baseline ~6.8% before additional occupational-risk rate (3.5% pension + 2.4% unemployment + 0.9% basic accident) โ€” baseline ChileAtiende +2
      China Guide CNY Examples around 2026: Beijing ~26.5%-28.2%; Shanghai ~25.7%-27.4%; Guangzhou ~23.85%-25.05%, plus/including components per local rules; use city table โ€” location-dependent PwC Tax Summaries +1
      Colombia COP 20.5% core health+pension before exemptions + ARL + parafiscal levies 8.33% baseline PwC Tax Summaries +2
      Costa Rica CRC 26.83% 8.33% baseline PwC Tax Summaries +1
      Croatia EUR 16.5% โ€” baseline PwC Tax Summaries +1
      Cyprus EUR 15.40% baseline excluding Central Holiday Fund; up to ~23.40% if 8% Holiday Fund applies โ€” baseline PwC Tax Summaries +1
      Denmark Guide DKK ATP + maternity/public schemes + workers comp; occupational pension if CBA/contract requires โ€” indicative PwC Tax Summaries +1
      Dominican Republic DOP ~16.39% baseline incl. pension + health + 1.2% risk + 1% INFOTEP 8.33% baseline PwC Tax Summaries +2
      Egypt EGP 18.75% โ€” baseline PwC Tax Summaries +1
      El Salvador USD 16.25% at/under ISSS cap before training levy; ~17.25% incl. 1% levy where applicable Mandatory Christmas bonus; statutory amount depends employee tenure and legal daily-wage rules baseline PwC Tax Summaries +1
      Estonia EUR 33.8% โ€” baseline PwC Tax Summaries +1
      Faroe Islands DKK ~3.96% baseline (3% AM + 0.86% parental + 0.10% occupational disease), before any other insurance โ€” indicative TAKS Faroe Islands +1
      Finland Guide EUR ~19.89% baseline using average pension/accident/life + low-tier unemployment โ€” baseline PwC Tax Summaries +1
      France Guide EUR ~45% indicative only โ€” indicative PwC Tax Summaries +1
      Germany Guide EUR ~21.30% baseline + accident insurance โ€” baseline PwC Tax Summaries +1
      Greece EUR 21.79% โ‰ˆ16.67% of annual monthly salary equivalent for full entitlement (2 extra months total) baseline PwC Tax Summaries +2
      Greenland DKK 1.9% AMA + employer pension share under employment/pension arrangement โ€” indicative PwC Tax Summaries +1
      Guatemala GTQ 12.67% 16.67% equivalent (2/12) before proportional/service adjustments baseline PwC Tax Summaries +2
      Hong Kong Guide HKD 5% โ€” baseline MPFA Hong Kong +2
      Hungary HUF 13% โ€” baseline PwC Tax Summaries +1
      Iceland ISK 11.5% minimum pension + other statutory/collective fund contributions where applicable โ€” baseline PwC Tax Summaries +1
      India Guide INR 12% EPF/EPS + 3.25% ESI where both apply + EDLI/admin charges 8.33%-20% of statutory bonus calculation base for eligible employees; use Labour Code eligibility/base rules indicative EPFO India +3
      Indonesia IDR 10.24%-11.74% 8.33% annual salary equivalent for full-year employee baseline bpjsketenagakerjaan.go.id +3
      Ireland Guide EUR 11.25% Class A PRSI standard rate โ€” baseline PwC Tax Summaries +1
      Israel ILS Banded 4.51%/7.6% + pension/severance plan funding โ€” indicative PwC Tax Summaries +2
      Italy Guide EUR ~30% indicative only 13th salary commonly required by national collective bargaining agreements; some CBAs also provide 14th indicative PwC Tax Summaries +1
      Japan Guide JPY Pension + health + employer employment insurance + childcare levy + workers comp; employer-specific โ€” location-dependent PwC Tax Summaries +1
      Kazakhstan KZT Approx. 12.5% headline component stack before considering social-tax/social-insurance offset mechanics and caps (3.5% pension + 3% health + effective 6% social tax/social insurance); do not naรฏvely add 6% + 5% โ€” baseline PwC Tax Summaries +1
      Kenya KES 7.5% below NSSF cap (6% NSSF + 1.5% AHL) + work injury insurance โ€” baseline PwC Tax Summaries +2
      Kyrgyzstan KGS 2.25% or ~17.25% depending employer/category; category is mandatory input โ€” indicative PwC Tax Summaries +1
      Lithuania EUR 1.77%-3.03% standard indefinite-contract range; fixed-term roughly 2.49%-3.75% โ€” baseline PwC Tax Summaries +1
      Luxembourg EUR ~12.57%-15.00% depending mutual-insurance class (8.5 + 2.8 + 0.25 + 0.65 + 0.14 + 0.23%-2.66%) โ€” baseline ccss.public.lu +1
      Macau MOP MOP 60/month fixed for covered resident employee + non-resident recruitment fee where applicable โ€” baseline PwC Tax Summaries +1
      Malaysia Guide MYR 14.95% <=RM5,000; 13.95% >RM5,000 โ€” baseline EPF Malaysia +2
      Malta EUR 10% up to cap โ€” baseline PwC Tax Summaries +1
      Mexico Guide MXN Use full IMSS + 5% INFONAVIT + state payroll tax + risk contribution โ‰ˆ4.17% of annual base salary equivalent indicative PwC Tax Summaries +3
      Moldova MDL 24% โ€” baseline PwC Tax Summaries +1
      Mongolia MNT 12.5%-14.5% by accident risk class โ€” baseline PwC Tax Summaries +1
      Netherlands Guide EUR 6.10% Zvw + sector-specific employee-insurance premiums + pension where applicable 8% indicative PwC Tax Summaries +2
      New Zealand NZD 3.5% KiwiSaver if employee eligible/participating + ACC Work levy โ€” indicative ird.govt.nz +2
      Nigeria NGN 10% pension + 1% ECF + ITF/health scheme where applicable โ€” indicative PwC Tax Summaries +5
      North Macedonia MKD 0% additional employer SSC in standard gross-salary model; employer withholds/remits employee-funded contributions โ€” baseline PwC Tax Summaries +1
      Norway Guide NOK 14.1% Zone 1 + occupational pension/work injury where applicable โ€” location-dependent PwC Tax Summaries +2
      Pakistan PKR EOBI 5% of minimum-wage base + provincial social-security contribution where covered โ€” indicative eobi.gov.pk +2
      Panama USD 14.75% + professional risk 8.33% baseline PwC Tax Summaries +1
      Peru PEN 9% EsSalud + statutory annual benefit accruals 16.67% salary equivalent for two gratifications, plus applicable extraordinary bonus baseline PwC Tax Summaries +1
      Philippines PHP Approx 14.5% on applicable/capped bases + EC 8.33% baseline sss.gov.ph +4
      Poland Guide PLN ~20.48% typical incl 1.67% accident โ€” baseline PwC Tax Summaries +1
      Portugal Guide EUR 23.75% + work accident insurance 16.67% of regular monthly salary equivalent (2/12), before related SSC/tax treatment baseline PwC Tax Summaries +1
      Qatar QAR 14% for covered Qatari employee; expatriate employer generally models EOS rather than pension EOS accrual proxy ~5.77% of basic salary/year for 3 weeks per year; actual liability is service/termination formula location-dependent PwC Tax Summaries +2
      Romania RON 2.25% โ€” baseline PwC Tax Summaries +1
      Saudi Arabia SAR Saudi employee 11.75% (9 + 0.75 + 2); non-Saudi generally 2% occupational hazard โ€” location-dependent PwC Tax Summaries +2
      Serbia RSD 15.15% โ€” baseline PwC Tax Summaries +4
      Singapore Guide SGD Age-dependent CPF + SDL โ€” location-dependent CPF Board Singapore +2
      South Africa ZAR 1% UIF + 1% SDL if in scope + COIDA โ€” indicative sars.gov.za +3
      South Korea Guide KRW ~9.9674%-10.5674% before WCI; + WCI โ€” baseline PwC Tax Summaries +2
      Spain Guide EUR ~30.65% + occupational accident + solidarity contribution where applicable 16.67% equivalent if two full monthly salaries and not already prorated baseline PwC Tax Summaries +1
      Sri Lanka LKR 15% โ€” baseline epf.lk +2
      Sweden Guide SEK 31.42% standard rate โ€” baseline PwC Tax Summaries +1
      Switzerland Guide CHF 6.4% core + family allowance + accident + pension/sickness plan โ€” location-dependent PwC Tax Summaries +1
      Taiwan TWD Bracket/formula based + 6% labor pension + accident insurance โ€” indicative bli.gov.tw +3
      Thailand THB 5% โ€” baseline kpmg.com +2
      Trinidad and Tobago TTD Use NIS earnings-class table; nominal employer share 2/3 of 16.2% total โ€” indicative PwC Tax Summaries +2
      Tunisia TND 17.07% + work accident โ€” baseline PwC Tax Summaries +1
      Turkey TRY 22.75% before incentives โ€” baseline PwC Tax Summaries +1
      Ukraine UAH 22% โ€” baseline PwC Tax Summaries +1
      United Arab Emirates Guide AED Ordinary non-GCC expat: 0% social; UAE national: 12.5% federal baseline โ€” location-dependent UAE Government +3
      United Kingdom Guide GBP 15% NI above threshold + >=3% qualifying-earnings pension โ€” baseline GOV.UK +2
      United States Guide USD 7.65% FICA + FUTA + SUTA/workcomp/state programs โ€” location-dependent U.S. Social Security Administration +4
      Uzbekistan UZS 12% standard private-sector social tax โ€” baseline PwC Tax Summaries +1
      Vietnam VND 21.5% for Vietnamese employees โ€” baseline PwC Tax Summaries +1

      FX for display conversion is a mid-market snapshot as of 2026-09-09. Local-currency statutory math does not depend on FX.

      Planning method

      How to build a country labor-cost budget

      Use the calculator as a statutory baseline, then document the role-specific items that a public model cannot infer.

      Start with employment cost

      1. Enter gross contractual pay in the local currency.
      2. Add employer social, payroll and insurance contributions, including caps and location rules.
      3. Add statutory extra pay and any required termination or gratuity reserve.
      4. Add the actual benefits, allowances, bonus accrual and equity administration for the role.

      Keep service and entity costs separate

      Employment cost exists whether you hire through an EOR or your own entity. Compare the operating models separately: provider fees and pass-throughs for EOR; setup, payroll, tax, accounting, banking, governance and closure for an entity.

      State the effective date, headcount, work location, employee category, exchange-rate date and every excluded item. Re-run the model when any of these inputs changes.

      Move from estimate to approved budget

      Ask a local specialist to validate contribution categories, caps, benefits, collective or award coverage, municipal or state rules, work authorization and tax treatment. Reconcile the approved budget to the first payroll and record the reason for each variance.

      FAQ

      How to read this calculator

      ScopeWhat is included in the employer total?
      Gross salary, employer-side social and payroll contributions, statutory extra pay when you leave that toggle on, optional termination reserves, and any allowances you enter. Employee income tax and Farlinko service fees are not included.
      FeesWhy are Farlinko fees left out?
      Statutory cost and service pricing should stay separate. Employment cost is set by local law. Service fees depend on scope, volume, and the operating model, so they belong in a tailored quote rather than this public total.
      AccuracyWhy do some markets say indicative or location-dependent?
      France, China, the United States, and several others do not have one national flat rate. The calculator still gives a defensible baseline, then shows the policy text, caps, and source links so you can see what a specialist still needs to confirm.
      Next stepWhen should I compare EOR with setting up an entity?
      After you have a directional employment cost. The EOR vs entity calculator holds that cost constant and compares EOR overhead with one-time setup plus monthly entity administration.

      Want this modeled for a real role mix?

      Share the countries, headcount, and compensation range. A Farlinko labor specialist will turn this baseline into a hiring-ready cost view.

      Request a tailored breakdown Review the planning method