Labour taxes and unemployment benefits
 
 
 
Labour taxes for a single person without children
Unemployment benefits
At 100% of the average wage
% of labour costs
At 67% of the average wage
% of labour costs
% of previous earnings
2000
2007
2008
2000
2007
2008
1997
2005
2007
 
Australia
30.6
 
27.7
 
26.9
 
25.4
 
23.7
 
21.9
 
26.5
 
22.1
 
20.2
 
 
Austria
47.3
 
48.6
 
48.8
 
43.2
 
44.1
 
44.4
 
32.3
 
31.9
 
31.6
 
 
Belgium
57.1
 
55.8
 
56.0
 
51.3
 
50.0
 
50.3
 
39.7
 
40.9
 
40.0
 
 
Canada
33.2
 
31.2
 
31.3
 
27.8
 
26.5
 
26.6
 
14.9
 
11.7
 
11.7
 
 
Czech Republic
42.7
 
42.9
 
43.4
 
41.4
 
40.6
 
40.0
 
..
 
6.2
 
6.3
 
 
Denmark
44.3
 
41.4
 
41.2
 
41.2
 
39.3
 
38.9
 
62.5
 
50.5
 
47.7
 
 
Finland
47.8
 
43.6
 
43.5
 
43.0
 
38.2
 
38.3
 
34.2
 
35.2
 
34.1
 
 
France
49.6
 
49.2
 
49.3
 
47.4
 
45.4
 
45.5
 
36.5
 
39.0
 
39.0
 
 
Germany
54.0
 
52.6
 
52.0
 
48.6
 
47.7
 
47.3
 
25.7
 
24.2
 
23.7
 
 
Greece
38.5
 
42.3
 
42.4
 
35.6
 
36.7
 
37.6
 
15.8
 
12.9
 
12.6
 
 
Hungary
54.6
 
54.5
 
54.1
 
51.4
 
46.0
 
46.7
 
..
 
12.6
 
13.3
 
 
Iceland
26.2
 
28.1
 
28.3
 
19.8
 
23.4
 
23.7
 
..
 
45.0
 
33.0
 
 
Ireland
28.9
 
22.7
 
22.9
 
18.1
 
15.7
 
16.0
 
29.0
 
33.7
 
37.2
 
 
Italy
46.9
 
46.2
 
46.5
 
43.5
 
42.6
 
43.0
 
18.0
 
32.5
 
31.7
 
 
Japan
24.8
 
29.3
 
29.5
 
23.4
 
27.8
 
28.0
 
10.8
 
7.7
 
7.6
 
 
Korea
16.3
 
19.7
 
20.3
 
15.0
 
16.8
 
17.4
 
..
 
9.1
 
9.3
 
 
Luxembourg
37.5
 
36.3
 
35.9
 
31.5
 
29.9
 
29.6
 
..
 
26.7
 
26.7
 
 
Mexico
12.6
 
15.9
 
15.1
 
7.2
 
11.1
 
10.9
 
..
 
..
 
..
 
 
Netherlands
39.7
 
44.3
 
45.0
 
42.0
 
40.7
 
41.7
 
52.2
 
35.3
 
33.9
 
 
New Zealand
19.4
 
21.5
 
21.2
 
18.6
 
19.1
 
18.2
 
31.8
 
26.4
 
25.5
 
 
Norway
38.6
 
37.5
 
37.7
 
35.1
 
34.2
 
34.3
 
38.6
 
33.6
 
33.6
 
 
Poland
43.1
 
42.9
 
39.7
 
42.0
 
41.8
 
38.7
 
..
 
11.5
 
10.2
 
 
Portugal
37.3
 
37.7
 
37.6
 
33.2
 
33.0
 
32.9
 
34.6
 
39.5
 
43.4
 
 
Slovak Republic
41.7
 
38.6
 
38.9
 
40.5
 
35.6
 
36.1
 
..
 
8.3
 
8.3
 
 
Spain
38.6
 
38.9
 
37.8
 
34.7
 
35.6
 
33.8
 
38.6
 
36.0
 
35.9
 
 
Sweden
50.1
 
45.3
 
44.6
 
48.6
 
43.3
 
42.5
 
26.9
 
38.8
 
32.4
 
 
Switzerland
30.0
 
29.7
 
29.5
 
27.3
 
27.0
 
26.5
 
33.8
 
32.8
 
32.7
 
 
Turkey
40.4
 
42.7
 
39.7
 
39.1
 
41.8
 
37.6
 
..
 
9.2
 
9.9
 
 
United Kingdom
32.6
 
34.0
 
32.8
 
29.1
 
30.6
 
29.7
 
18.3
 
12.3
 
12.1
 
 
United States
30.4
 
29.7
 
30.1
 
28.3
 
27.5
 
28.0
 
13.9
 
13.5
 
13.6
 
 
OECD-Total
37.8
 
37.7
 
37.4
 
34.4
 
33.9
 
33.5
 
30.2
 
25.5
 
24.7
 
Last updated: 2 October 2009
Note:  Next update: June 2010. OECD unweighted average.
Source: OECD Benefits and Wages and OECD Taxing Wages. For further details, see: sources, definitions and related studies.