Public finance
branch Taxes on the average worker
As a percentage of labour cost
  2008
Belgium 56.0   56.00 
Hungary 54.1   54.10 
Germany 52.0   52.00 
France 49.3   49.30 
Austria 48.8   48.80 
Italy 46.5   46.50 
Netherlands 45.0   45.00 
Sweden 44.6   44.60 
Finland 43.5   43.50 
Czech Republic 43.4   43.40 
Slovenia 42.9   42.90 
Greece 42.4   42.40 
Denmark 41.2   41.20 
Poland 39.7   39.70 
Turkey 39.7   39.70 
Slovak Republic 38.9   38.90 
Spain 37.8   37.80 
Norway 37.7   37.70 
Portugal 37.6   37.60 
OECD average 37.4   37.40 
Luxembourg 35.9   35.90 
United Kingdom 32.8   32.80 
Canada 31.3   31.30 
United States 30.1   30.10 
Japan 29.5   29.50 
Switzerland 29.5   29.50 
Iceland 28.3   28.30 
Australia 26.9   26.90 
Ireland 22.9   22.90 
Israel 21.7   21.70 
New Zealand 21.2   21.20 
Korea 20.3   20.30 
Mexico 15.1   15.10 

Definition

The taxes included in the measure are personal income taxes, employees' social security contributions and employers' social security contributions. For the few countries that have them, it also includes payroll taxes. The amount of these taxes paid in relation to the employment of one average worker is expressed as a percentage of their labour cost (gross wage plus employers' social security contributions and payroll tax).

An average worker is defined as somebody who earns the average income of full-time workers of the country concerned in sectors C-K of the International Standard Industrial Classification (ISIC rev. 3). The average worker is single, meaning that he or she does not receive any tax relief in respect of a spouse, unmarried partner or child.

For more statistics on economic, environmental and social issues visit online the OECD Factbook 2010.