规划工具 · 81 个市场 · 费率截至 2026-09-09

用工成本测算

申请报价前，先估算工资、法定缴纳和额外薪酬等雇主成本。结果不含 Farlinko 服务费。

你的情景

输入雇佣条件

选择国家并输入税前工资，工具会根据当地政策资料估算雇主成本。

覆盖 81 个市场，可查看测算依据和来源。

按当地货币输入税前工资，需要时再切换显示币种。

住房、交通等希望计入的现金津贴。保持 0 则只看法定成本。

雇主成本

预算概览

仅法定用工成本。不含 Farlinko 服务费。

估算月度雇主成本 -
估算年度雇主成本 -
雇主附加成本 -
数据可靠度 -

估算如何构成

税前工资-
雇主法定缴纳-
法定额外薪酬-
终止 / 离职储备-
福利 / 津贴-
月度雇主成本合计-

需要更准确的预算？

先用测算结果做初步预算，再由顾问根据岗位、工作地、福利和入职时间细化。

咨询用工顾问 比较 EOR 与自设主体
国家政策

当地用工成本规则

选择国家后，查看法定基准、额外薪酬规则和来源说明。

规划说明

    个税与限制

    个税仅作背景。它是员工代扣项，不加入雇主合计。

    来源与参考

    可查看用于计算 2026-09-09 费率的官方资料及其他参考来源。

      81 市场参考

      各国法定雇主成本基准

      财务和业务团队可查看各市场的成本构成及资料来源。以下为初步估算，不含 Farlinko 服务费。

      市场 币种 雇主法定基准 法定额外薪酬 数据可靠度 来源
      阿根廷 · Argentina ARS 24% or 26.4% + ART 8.33% of annual base salary equivalent baseline PwC Tax Summaries +1
      澳大利亚 · Australia 指南 AUD 12% super + payroll tax/workcomp where applicable — location-dependent Australian Taxation Office +3
      奥地利 · Austria 指南 EUR 20.98% 13th/14th salary commonly required by applicable collective bargaining agreement (not a single universal statutory amount) baseline PwC Tax Summaries +1
      孟加拉国 · 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
      白俄罗斯 · Belarus BYN ~34.6% baseline including ~0.6% accident insurance — baseline nalog.gov.by +1
      比利时 · Belgium 指南 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
      巴西 · Brazil 指南 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
      保加利亚 · Bulgaria BGN 18.92%-19.62% — baseline PwC Tax Summaries +1
      柬埔寨 · Cambodia KHR 5.4% — baseline PwC Tax Summaries +2
      加拿大 · Canada 指南 CAD CPP/CPP2 + 2.282% EI + provincial items — location-dependent Government of Canada +3
      智利 · Chile CLP Indefinite baseline ~6.8% before additional occupational-risk rate (3.5% pension + 2.4% unemployment + 0.9% basic accident) — baseline ChileAtiende +2
      中国 · China 指南 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 — location-dependent PwC Tax Summaries +1
      哥伦比亚 · Colombia COP 20.5% core health+pension before exemptions + ARL + parafiscal levies 8.33% baseline PwC Tax Summaries +2
      哥斯达黎加 · Costa Rica CRC 26.83% 8.33% baseline PwC Tax Summaries +1
      克罗地亚 · Croatia EUR 16.5% — baseline PwC Tax Summaries +1
      塞浦路斯 · Cyprus EUR 15.40% baseline excluding Central Holiday Fund; up to ~23.40% if 8% Holiday Fund applies — baseline PwC Tax Summaries +1
      丹麦 · Denmark 指南 DKK ATP + maternity/public schemes + workers comp; occupational pension if CBA/contract requires — indicative PwC Tax Summaries +1
      多米尼加共和国 · Dominican Republic DOP ~16.39% baseline incl. pension + health + 1.2% risk + 1% INFOTEP 8.33% baseline PwC Tax Summaries +2
      埃及 · Egypt EGP 18.75% — baseline PwC Tax Summaries +1
      萨尔瓦多 · 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
      爱沙尼亚 · Estonia EUR 33.8% — baseline PwC Tax Summaries +1
      法罗群岛 · Faroe Islands DKK ~3.96% baseline (3% AM + 0.86% parental + 0.10% occupational disease), before any other insurance — indicative TAKS Faroe Islands +1
      芬兰 · Finland 指南 EUR ~19.89% baseline using average pension/accident/life + low-tier unemployment — baseline PwC Tax Summaries +1
      法国 · France 指南 EUR ~45% indicative only — indicative PwC Tax Summaries +1
      德国 · Germany 指南 EUR ~21.30% baseline + accident insurance — baseline PwC Tax Summaries +1
      希腊 · Greece EUR 21.79% ≈16.67% of annual monthly salary equivalent for full entitlement (2 extra months total) baseline PwC Tax Summaries +2
      格陵兰 · Greenland DKK 1.9% AMA + employer pension share under employment/pension arrangement — indicative PwC Tax Summaries +1
      危地马拉 · Guatemala GTQ 12.67% 16.67% equivalent (2/12) before proportional/service adjustments baseline PwC Tax Summaries +2
      中国香港 · Hong Kong 指南 HKD 5% — baseline MPFA Hong Kong +2
      匈牙利 · Hungary HUF 13% — baseline PwC Tax Summaries +1
      冰岛 · Iceland ISK 11.5% minimum pension + other statutory/collective fund contributions where applicable — baseline PwC Tax Summaries +1
      印度 · India 指南 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
      印度尼西亚 · Indonesia IDR 10.24%-11.74% 8.33% annual salary equivalent for full-year employee baseline bpjsketenagakerjaan.go.id +3
      爱尔兰 · Ireland 指南 EUR 11.25% Class A PRSI standard rate — baseline PwC Tax Summaries +1
      以色列 · Israel ILS Banded 4.51%/7.6% + pension/severance plan funding — indicative PwC Tax Summaries +2
      意大利 · Italy 指南 EUR ~30% indicative only 13th salary commonly required by national collective bargaining agreements; some CBAs also provide 14th indicative PwC Tax Summaries +1
      日本 · Japan 指南 JPY Pension + health + employer employment insurance + childcare levy + workers comp; employer-specific — location-dependent PwC Tax Summaries +1
      哈萨克斯坦 · 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 naïvely add 6% + 5% — baseline PwC Tax Summaries +1
      肯尼亚 · Kenya KES 7.5% below NSSF cap (6% NSSF + 1.5% AHL) + work injury insurance — baseline PwC Tax Summaries +2
      吉尔吉斯斯坦 · Kyrgyzstan KGS 2.25% or ~17.25% depending employer/category; category is mandatory input — indicative PwC Tax Summaries +1
      立陶宛 · Lithuania EUR 1.77%-3.03% standard indefinite-contract range; fixed-term roughly 2.49%-3.75% — baseline PwC Tax Summaries +1
      卢森堡 · Luxembourg EUR ~12.57%-15.00% depending mutual-insurance class (8.5 + 2.8 + 0.25 + 0.65 + 0.14 + 0.23%-2.66%) — baseline ccss.public.lu +1
      中国澳门 · Macau MOP MOP 60/month fixed for covered resident employee + non-resident recruitment fee where applicable — baseline PwC Tax Summaries +1
      马来西亚 · Malaysia 指南 MYR 14.95% <=RM5,000; 13.95% >RM5,000 — baseline EPF Malaysia +2
      马耳他 · Malta EUR 10% up to cap — baseline PwC Tax Summaries +1
      墨西哥 · Mexico 指南 MXN Use full IMSS + 5% INFONAVIT + state payroll tax + risk contribution ≈4.17% of annual base salary equivalent indicative PwC Tax Summaries +3
      摩尔多瓦 · Moldova MDL 24% — baseline PwC Tax Summaries +1
      蒙古 · Mongolia MNT 12.5%-14.5% by accident risk class — baseline PwC Tax Summaries +1
      荷兰 · Netherlands 指南 EUR 6.10% Zvw + sector-specific employee-insurance premiums + pension where applicable 8% indicative PwC Tax Summaries +2
      新西兰 · New Zealand NZD 3.5% KiwiSaver if employee eligible/participating + ACC Work levy — indicative ird.govt.nz +2
      尼日利亚 · Nigeria NGN 10% pension + 1% ECF + ITF/health scheme where applicable — indicative PwC Tax Summaries +5
      北马其顿 · North Macedonia MKD 0% additional employer SSC in standard gross-salary model; employer withholds/remits employee-funded contributions — baseline PwC Tax Summaries +1
      挪威 · Norway 指南 NOK 14.1% Zone 1 + occupational pension/work injury where applicable — location-dependent PwC Tax Summaries +2
      巴基斯坦 · Pakistan PKR EOBI 5% of minimum-wage base + provincial social-security contribution where covered — indicative eobi.gov.pk +2
      巴拿马 · Panama USD 14.75% + professional risk 8.33% baseline PwC Tax Summaries +1
      秘鲁 · Peru PEN 9% EsSalud + statutory annual benefit accruals 16.67% salary equivalent for two gratifications, plus applicable extraordinary bonus baseline PwC Tax Summaries +1
      菲律宾 · Philippines PHP Approx 14.5% on applicable/capped bases + EC 8.33% baseline sss.gov.ph +4
      波兰 · Poland 指南 PLN ~20.48% typical incl 1.67% accident — baseline PwC Tax Summaries +1
      葡萄牙 · Portugal 指南 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
      卡塔尔 · 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
      罗马尼亚 · Romania RON 2.25% — baseline PwC Tax Summaries +1
      沙特阿拉伯 · Saudi Arabia SAR Saudi employee 11.75% (9 + 0.75 + 2); non-Saudi generally 2% occupational hazard — location-dependent PwC Tax Summaries +2
      塞尔维亚 · Serbia RSD 15.15% — baseline PwC Tax Summaries +4
      新加坡 · Singapore 指南 SGD Age-dependent CPF + SDL — location-dependent CPF Board Singapore +2
      南非 · South Africa ZAR 1% UIF + 1% SDL if in scope + COIDA — indicative sars.gov.za +3
      韩国 · South Korea 指南 KRW ~9.9674%-10.5674% before WCI; + WCI — baseline PwC Tax Summaries +2
      西班牙 · Spain 指南 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
      斯里兰卡 · Sri Lanka LKR 15% — baseline epf.lk +2
      瑞典 · Sweden 指南 SEK 31.42% standard rate — baseline PwC Tax Summaries +1
      瑞士 · Switzerland 指南 CHF 6.4% core + family allowance + accident + pension/sickness plan — location-dependent PwC Tax Summaries +1
      中国台湾 · Taiwan TWD Bracket/formula based + 6% labor pension + accident insurance — indicative bli.gov.tw +3
      泰国 · Thailand THB 5% — baseline kpmg.com +2
      特立尼达和多巴哥 · Trinidad and Tobago TTD Use NIS earnings-class table; nominal employer share 2/3 of 16.2% total — indicative PwC Tax Summaries +2
      突尼斯 · Tunisia TND 17.07% + work accident — baseline PwC Tax Summaries +1
      土耳其 · Turkey TRY 22.75% before incentives — baseline PwC Tax Summaries +1
      乌克兰 · Ukraine UAH 22% — baseline PwC Tax Summaries +1
      阿联酋 · United Arab Emirates 指南 AED Ordinary non-GCC expat: 0% social; UAE national: 12.5% federal baseline — location-dependent UAE Government +3
      英国 · United Kingdom 指南 GBP 15% NI above threshold + >=3% qualifying-earnings pension — baseline GOV.UK +2
      美国 · United States 指南 USD 7.65% FICA + FUTA + SUTA/workcomp/state programs — location-dependent U.S. Social Security Administration +4
      乌兹别克斯坦 · Uzbekistan UZS 12% standard private-sector social tax — baseline PwC Tax Summaries +1
      越南 · Vietnam VND 21.5% for Vietnamese employees — baseline PwC Tax Summaries +1

      显示换汇使用 2026-09-09 的中间价快照。当地货币的法定计算不依赖汇率。

      FAQ

      如何阅读这份测算

      范围雇主合计包含什么？
      包括税前工资、雇主应缴社保、你选择计入的额外薪酬、离职准备金和津贴；不含员工个税和 Farlinko 服务费。
      费用为什么不含 Farlinko 服务费？
      法定用工成本与服务费是两类费用。服务费取决于服务范围和员工人数，会在具体报价中单独列出。
      下一步什么时候比较 EOR 和自设主体？
      先估算当地用工成本，再用 EOR 与自设主体测算 比较服务费与设立、运营当地公司的费用。