Taxing Wages 2020

5. 2018 tax burdens (and changes to 2019)

Abstract

The chapter presents the results of tax burden measures on labour income for the eight model household types for 2018. The chapter includes Tables 5.1 to 5.13 that show a number of measures of the average tax burdens (tax wedge, personal tax rate, net personal tax rate, personal income tax rate and employee social security contribution rate) and the marginal rates (tax wedge and net personal tax rate). The results for two measures of tax progressivity are also considered: tax elasticity on gross earnings and labour costs.

The table formats are identical to Tables 3.1 to 3.13 which are discussed in Chapter 3 on tax burden results on labour income for 2019. This chapter compares the two sets of tables and analyses the changes in tax burden between 2018 and 2019.

The following commentary on the changes in tax burdens and marginal tax rates between 2018 and 2019 focuses on two of the eight household types – single employees, without children, at the average wage (column 2 of the tables) and one-earner married families, with two children, at the average wage (column 5). Comparisons with the columns 1, 3-4 and 6-8 of the tables give corresponding results for the six other household types. Generally, only those changes exceeding 1 percentage point for average effective rates and 5 percentage points for marginal effective rates are flagged in this chapter. Most of these are due to tax reforms or changes in the tax systems. Further detailed information on the countries’ tax systems is given in the Part II of the Report that is entitled “Country details, 2019”.

Table 5.1 presents the total tax wedge (described as personal income tax plus employee and employer’s social security contributions less cash benefits) by household type as a percentage of labour costs (gross wage plus employers’ social security contributions [including payroll taxes]) in 2018. In the majority of countries, changes in the gap between total labour costs and the corresponding net take-home pay in 2019 as compared with 2018 were within plus or minus one percentage point.

Comparing column 2 in Tables 3.1 and 5.1, the OECD average tax wedge decreased by 0.1 percentage point from 36.1% to 36.0% for a single average worker between 2018 and 2019. It fell by more than one percentage point in Lithuania (3.4 percentage points) only. In Lithuania, a reform of labour taxation was introduced in 2019, which involved a major reduction in employer social security contributions, with most of this reduction being replaced with an increase in employee social security contributions and a corresponding increase in gross wages. The total employer’s social security contribution rate, including the payroll tax rate, declined from 31.2% in 2018 to 1.79% in 2019 while the total employee‘s social security contribution rate increased from 9% to 19.5%. In addition, an income ceiling of around 9.5 times the average wage was also introduced for employee and employer social security contributions. To offset the increase in employee social security contributions the reform also required employers to increase gross wages by 28.9% (further information is given in the country details in Part II of the report). In contrast, there was an increase of more than one percentage point in the tax wedge only in Estonia (1.1 percentage point), where the income related basic tax allowance decreased while gross wage earnings increased between 2018 and 2019.

For one-earner married couples (comparing column 5 of Tables 3.1 and 5.1) the OECD average tax wedge decreased by 0.1 percentage point from 26.45%1 to 26.37% between 2018 and 2019, although increases of more than one percentage point were observed in four countries (Estonia, New Zealand, Poland and Slovenia) and decreases of more than one percentage in three countries (Austria, France and Lithuania). The tax wedge increased by more than one percentage point in Estonia (1.4 percentage points) because of reduced income related basic tax allowance; in New Zealand (1.6 percentage points), Poland (2.6 percentage points) and Slovenia (3.3 percentage points) due to reduced income-tested child benefit payments. The decrease of more than one percentage point in the tax wedge for the one-earner couple with two children in Austria (3.7 percentage points) was due to the introduction of a tax credit for dependent children. In France (2.3 percentage points), it resulted from the payment of an in-work benefit (i.e. Prime d’activité) in 2019 unlike in 2018. That year, the household was not eligible to the income tested in-work benefit. In Lithuania, the reduction (4.2 percentage points) was the consequence of reduced employer social security contributions as described in the previous paragraph.

Table 5.2 shows the combined burden of personal income tax and employee social security contributions in the form of personal average tax rates as a percentage of gross wage earnings in 2018. For single workers on average wage, it increased by more than one percentage point between 2018 and 2019 in Estonia (1.4 percentage points) and Lithuania (14.0 percentage points). In Estonia, the personal income tax increased due to a reduced basic tax allowance. In Lithuania, the increase was mainly driven by the shift of most of the employers’ social security contributions to employees, as mentioned in a previous paragraph. There were no decreases of more than one percentage point in the personal average tax rates for single average workers. In contrast, the personal average tax rate decreased by more than one percentage point for one-earner married couples with two children in Austria (4.9 percentage points), Belgium (1.2 percentage points) and Poland (3.9 percentage points) due to lower personal income taxes. In Austria and Poland, a tax credit for dependent children was paid to the household in 2019. In Belgium, the personal income tax was reduced mainly due to the combined effect of increases in the tax allowance for non-earning spouse (i.e. quotient conjugal) and in the basic tax credit. The personal average tax rate increased by more than one percentage point for the one-earner married couple with two children in the Czech Republic (1.2 percentage points), Estonia (1.9 percentage points) and Lithuania (14.0 percentage points). In the Czech Republic, the total tax credit payments increased more slowly than the income tax liabilities between the two years. For Estonia and Lithuania, the reasons for the increases in the personal average tax rates for the one-earner couples with two children are similar to those previously mentioned for the single average workers.

Table 5.3 provides the combined burden of personal income tax and employee social security contributions less the amount of cash benefits as a percentage of gross wage earnings in 2018. This is the measure of the net personal average tax rate. Comparing column 2 of Tables 3.3 and 5.3, for single workers on average wage, there was a change of more than one percentage point between 2018 and 2019 in Estonia (1.4 percentage points) and Lithuania (14.0 percentage points) similarly to the personal average tax rate. Comparing column 5 of Tables 3.3 and 5.3, increases in the net personal average tax rate of one-earner married couples with two children exceeding one percentage point occurred in the Czech Republic (1.5 percentage points), Estonia (1.8 percentage points), Lithuania (15.3 percentage points), New Zealand (1.6 percentage points), Poland (3.0 percentage points) and Slovenia (3.9 percentage points). Regarding Poland, for the one-earner couple with two children, the net personal average tax rate increased while the personal average tax rate decreased. In 2019, the tax credit payment for dependent children did not counterbalance the reduction in the family cash benefit payments. In contrast, the net personal average tax rate decreased by more than one percentage point in Austria (4.6 percentage points), Belgium (1.2 percentage points) and France (3.3 percentage points). The reasons for the changes in Austria, Belgium, the Czech Republic, Estonia, France, Lithuania, New Zealand and Slovenia are discussed in previous paragraphs.

Table 5.4 presents information on personal income tax due as a percentage of gross wage earnings in 2018. Comparing column 2 of Tables 3.4 and 5.4, in most OECD member countries, the average personal income tax rates for single workers on average wage changed only slightly between 2018 and 2019 for most OECD member countries. The OECD average personal income tax rate increased by 0.2 percentage points to 15.9%. The average personal income tax rate increased by more than one percentage point in Estonia (1.4 percentage points) and Lithuania (3.5 percentage points). In Lithuania, in addition to the changes in the social security contribution rates for employees and employers, the personal income tax system moved from a flat tax rate (i.e. 15%) to a progressive income tax schedule under which the marginal income tax rate at the lowest income bracket (i.e. 20%) was higher than the previous flat tax rate. Furthermore, taxable income at the average wage level did not exceed the lowest income tax bracket. In contrast, the average personal income tax rate decreased by more than one percentage point for the single average worker in the Netherlands (1.1 percentage point) only, due to a reformed income tax schedule implying lower marginal tax rates at the average wage level in 2019. Comparing column 5 of Tables 3.4 and 5.4, the OECD average personal income tax rate for the one-earner married couples with two children, which was 10.6% in 2018, decreased by 0.1 percentage point in 2019. For that household type, there were decreases of more than one percentage point in Austria (4.9 percentage points), Belgium (1.3 percentage points) and Poland (3.9 percentage points). In contrast, the average personal income tax rates increased by more than one percentage point in the Czech Republic (1.2 percentage points), Estonia (1.9 percentage points) and Lithuania (3.5 percentage points).

Table 5.5 shows information on employee social security contributions as a percentage of gross wage earnings in 2018. Comparing columns 2 and 5 of Tables 3.5 and 5.5, there were no changes of more than one percentage point between 2018 and 2019 for either of these household types in most OECD member countries, the exception being Lithuania. There were no changes for 29 out of the 36 OECD countries, and changes going from 0.1 to 0.6 percentage points for six other countries (Canada, France, Germany, Greece, Korea and the Netherlands). In contrast, in Lithuania the employee social security contributions as a percentage of gross wage earnings increased by 10.5 percentage points for both household types due to the tax reform that has been described in a previous paragraph (see also the country details in Part II of the Report). The change in the Lithuania employee social security contributions accounts for the whole increase in the OECD average employee social security contribution rate that rose to 10.0% for both households (+0.27 percentage points for both households) between 2018 and 2019.

Table 5.6 shows the marginal tax wedge (rate of personal income tax plus employee and employer social security contributions and payroll taxes where applicable minus cash benefits) as a percentage of labour costs, when the gross wage earnings of the principal earner rises by 1 currency unit in 2018. Comparing columns 2 and 5 respectively in Tables 3.6 and 5.6, changes between 2018 and 2019 in the marginal tax wedge were generally by less than 5 percentage points. There was a change of more than 5 percentage points only in France (+22.2 percentage points for the one-earner married couple with two children). In France, the large increase in the marginal tax wedge was due to the tapering of the in-work benefit (i.e. Prime d’activité) that did not occur in 2018 but did occur in 2019. The household was eligible for the benefit in 2019 unlike in 2018. As a result, the withdrawal effect of the in-work benefit was captured in the marginal tax wedge for 2019, which was consequently higher than in 2018.

Table 5.7 presents the marginal rate of personal income tax plus employee social security contributions minus cash benefits (the net personal marginal tax rate) by household type and wage level, when the gross wage earnings of the principal earner rise by 1 currency unit in 2018. Comparing columns 2 and 5 respectively in Tables 3.7 and 5.7, the pattern of changes between 2018 and 2019 in the net personal marginal tax rates were similar to that for the marginal tax wedge discussed above. Changes outside the range of plus or minus 5 percentage points were in France (+30.1 percentage points for the one-earner married couple with two children) and Lithuania (+11.0 percentage points for the two household types).The increase in the net personal marginal tax rate for Lithuania was driven by the rises in the marginal personal income tax rate (see previous paragraph on Table 5.4) and the employee social security contribution rates.

Table 5.8 shows the percentage increase in net income relative to the percentage increase in gross wages when the latter increases by 1 currency unit.2 Table 5.9 provides the percentage increase in net income relative to the percentage increase in labour costs (i.e. gross wage earnings plus employer social security contributions and payroll taxes) when the latter rises by 1 currency unit.3 The results shown in these two tables are directly dependent upon the marginal and average tax rates that have been discussed in the paragraphs above. Table 5.10 to Table 5.13 report background information on levels of labour costs plus gross and net wages in 2018.

Table 5.1. Income tax plus employee and employer contributions less cash benefits, 2018

As % of labour costs, by household type and wage level

	Single no ch 67 (% AW)	Single no ch 100 (% AW)	Single no ch 167 (% AW)	Single 2 ch 67 (% AW)	Married 2 ch 100-0 (% AW)	Married 2 ch 100-67 (% AW)2	Married 2 ch 100-100 (% AW)2	Married no ch 100-67 (% AW)2
Australia	24.1	28.9	34.3	1.9	21.5	27.0	28.9	27.0
Austria	43.3	47.6	51.0	28.1	37.3	40.3	42.9	45.9
Belgium	46.1	52.7	59.0	32.3	37.4	45.1	48.4	50.1
Canada	25.9	30.8	32.1	-14.8	12.1	24.3	27.5	29.3
Chile	7.0	7.0	8.3	6.2	7.0	6.7	7.0	7.0
Czech Republic	41.4	43.8	45.7	21.5	25.6	34.8	37.1	42.8
Denmark	32.6	35.4	41.2	4.0	24.9	30.6	32.3	34.2
Estonia	32.7	36.2	41.2	17.4	26.1	30.0	32.2	34.8
Finland	36.3	42.4	48.7	26.1	38.0	37.3	40.2	40.0
France	40.2	47.0	53.0	19.3	39.1	40.4	44.0	45.0
Germany	45.4	49.5	51.2	31.6	34.4	42.6	44.9	47.6
Greece	37.0	41.0	46.6	30.7	37.9	38.4	41.4	40.2
Hungary	45.0	45.0	45.0	21.8	30.2	36.2	37.6	45.0
Iceland	30.3	33.4	38.2	20.2	22.2	32.1	33.4	32.1
Ireland	24.3	32.9	41.6	3.8	17.6	24.9	29.7	28.8
Israel1	15.6	22.5	31.9	2.7	20.0	16.2	19.3	19.3
Italy	40.8	47.8	53.9	25.4	38.7	41.5	45.3	45.0
Japan	31.2	32.7	35.1	25.2	27.5	29.7	30.7	32.1
Korea	19.8	23.0	25.6	17.6	21.0	20.8	22.2	21.7
Latvia	39.7	42.6	42.6	24.9	32.6	35.5	37.6	41.4
Lithuania	37.2	40.7	42.1	26.1	33.3	36.3	38.2	39.3
Luxembourg	30.5	38.2	45.5	7.6	17.1	26.4	31.3	33.1
Mexico	16.1	19.7	22.8	16.1	19.7	18.3	19.7	18.3
Netherlands	30.9	37.8	42.3	7.4	32.8	30.1	33.7	35.0
New Zealand	13.8	18.4	24.0	-20.5	1.9	17.1	18.4	16.6
Norway	32.7	35.8	41.6	22.4	32.4	32.5	34.1	34.6
Poland	35.1	35.8	36.3	-11.1	15.1	27.2	28.8	35.5
Portugal	36.5	40.8	46.1	22.2	29.1	35.6	38.1	38.7
Slovak Republic	39.6	41.8	43.6	29.5	30.5	36.9	38.4	40.9
Slovenia	39.8	43.2	46.7	13.4	25.1	35.3	38.7	41.9
Spain	35.9	39.4	43.8	24.5	33.9	36.3	38.0	38.0
Sweden	41.0	43.0	51.6	33.1	37.7	39.0	40.4	42.2
Switzerland	19.4	22.2	26.9	4.7	9.8	16.0	18.5	22.0
Turkey	34.6	39.2	42.7	33.1	37.7	36.8	38.8	37.4
United Kingdom	26.2	30.9	37.4	10.8	26.3	26.6	28.9	29.0
United States	27.6	29.6	34.1	9.7	18.5	24.0	25.9	28.3
Unweighted average
OECD-Average	32.1	36.1	40.4	16.0	26.4	30.8	33.1	34.4
OECD-EU 23	37.3	41.5	45.9	19.6	30.5	35.1	37.7	39.8

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

Statlink

Table 5.2. Income tax plus employee contributions, 2018

As % of gross wage earnings, by household type and wage level

	Single no ch 67 (% AW)	Single no ch 100 (% AW)	Single no ch 167 (% AW)	Single 2 ch 67 (% AW)	Married 2 ch 100-0 (% AW)	Married 2 ch 100-67 (% AW)2	Married 2 ch 100-100 (% AW)2	Married no ch 100-67 (% AW)2
Australia	19.6	24.6	30.4	19.6	24.6	22.6	24.6	22.6
Austria	27.2	32.8	38.0	24.1	30.6	30.0	32.3	30.6
Belgium	32.1	39.9	47.9	26.8	28.5	35.3	38.5	36.8
Canada	18.9	23.1	26.4	10.7	18.6	21.4	23.1	21.4
Chile	7.0	7.0	8.3	7.0	7.0	7.0	7.0	7.0
Czech Republic	21.5	24.6	27.2	3.3	6.0	16.1	18.5	23.4
Denmark	32.8	35.6	41.2	31.1	31.5	34.5	35.6	34.5
Estonia	9.9	14.6	21.3	6.4	9.5	11.3	13.4	12.7
Finland	22.6	30.1	37.7	22.6	30.1	27.1	30.1	27.1
France	23.8	27.9	33.4	21.4	21.4	23.5	25.9	27.1
Germany	34.8	39.7	43.8	18.3	21.7	31.5	34.3	37.5
Greece	21.2	26.2	33.2	20.5	26.7	24.7	26.7	25.3
Hungary	33.5	33.5	33.5	18.3	23.3	27.4	28.4	33.5
Iceland	25.6	28.9	34.1	25.6	22.0	27.6	28.9	27.6
Ireland	16.1	25.6	35.3	10.9	15.8	21.1	25.6	21.1
Israel1	11.6	18.2	27.6	4.0	18.2	13.3	16.1	15.0
Italy	22.1	31.3	39.3	14.6	24.5	24.7	29.0	27.6
Japan	20.6	22.4	26.1	20.6	21.0	21.7	22.4	21.7
Korea	11.5	15.0	18.9	9.1	12.8	12.6	14.1	13.6
Latvia	25.2	28.7	28.8	13.1	20.7	22.5	24.7	27.3
Lithuania	17.5	22.1	24.0	17.5	22.1	20.3	22.1	20.3
Luxembourg	20.8	29.6	37.9	13.7	18.2	23.7	28.0	23.7
Mexico	4.6	10.4	15.0	4.6	10.4	8.1	10.4	8.1
Netherlands	22.8	30.6	37.9	14.8	29.1	24.2	27.9	27.5
New Zealand	13.8	18.4	24.0	15.1	18.4	17.1	18.4	16.6
Norway	24.0	27.5	34.0	21.0	27.5	26.1	27.5	26.1
Poland	24.5	25.2	25.8	16.9	24.2	22.5	23.2	24.9
Portugal	21.5	26.7	33.3	11.8	15.8	20.3	23.4	24.2
Slovak Republic	21.0	23.9	26.3	14.8	13.8	20.3	21.8	22.8
Slovenia	30.2	34.1	38.1	24.0	25.7	28.7	30.9	32.5
Spain	16.8	21.3	27.0	2.0	14.1	17.3	19.5	19.5
Sweden	22.4	25.1	36.4	22.4	25.1	24.0	25.1	24.0
Switzerland	14.4	17.4	22.3	8.6	10.8	14.8	16.8	17.1
Turkey	24.9	28.6	32.7	23.3	26.8	26.5	28.1	27.1
United Kingdom	19.2	23.4	29.9	9.2	22.8	21.8	23.4	21.8
United States	21.4	23.8	28.8	2.0	11.8	17.6	19.8	22.3
Unweighted average
OECD-Average	21.0	25.5	30.7	15.3	20.3	21.9	24.0	23.7
OECD-EU 23	23.5	28.4	33.8	16.4	21.8	24.0	26.4	26.3

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

Statlink

Table 5.3. Income tax plus employee contributions less cash benefits, 2018

As % of gross wage earnings, by household type and wage level

	Single no ch 67 (% AW)	Single no ch 100 (% AW)	Single no ch 167 (% AW)	Single 2 ch 67 (% AW)	Married 2 ch 100-0 (% AW)	Married 2 ch 100-67 (% AW)2	Married 2 ch 100-100 (% AW)2	Married no ch 100-67 (% AW)2
Australia	19.6	24.6	30.4	-3.9	16.9	22.6	24.6	22.6
Austria	27.2	32.8	38.0	7.7	19.6	23.4	26.8	30.6
Belgium	32.1	39.9	47.9	14.7	20.4	30.5	34.4	36.8
Canada	17.7	23.1	26.4	-27.5	2.3	15.9	19.4	21.4
Chile	7.0	7.0	8.3	6.2	7.0	6.7	7.0	7.0
Czech Republic	21.5	24.6	27.2	-5.2	0.3	12.7	15.7	23.4
Denmark	32.6	35.4	41.2	4.0	24.9	30.6	32.3	34.2
Estonia	9.9	14.6	21.3	-10.5	1.1	6.3	9.2	12.7
Finland	22.6	30.1	37.7	10.3	24.8	23.9	27.4	27.1
France	23.8	27.9	33.4	-2.9	17.1	21.0	23.8	27.1
Germany	34.8	39.7	43.8	18.3	21.7	31.5	34.3	37.5
Greece	21.2	26.2	33.2	13.4	22.3	23.0	26.7	25.3
Hungary	33.5	33.5	33.5	5.4	15.5	22.8	24.5	33.5
Iceland	25.6	28.9	34.1	14.8	16.9	27.6	28.9	27.6
Ireland	16.1	25.6	35.3	-6.6	8.7	16.8	22.1	21.1
Israel1	11.6	18.2	27.6	-1.9	15.5	11.8	14.7	15.0
Italy	22.1	31.3	39.3	1.9	19.3	23.1	28.0	27.6
Japan	20.6	22.4	26.1	13.8	16.4	18.9	20.1	21.7
Korea	11.5	15.0	18.9	9.1	12.8	12.6	14.1	13.6
Latvia	25.2	28.7	28.8	6.7	16.4	19.9	22.6	27.3
Lithuania	17.5	22.1	24.0	3.0	12.4	16.4	18.9	20.3
Luxembourg	20.8	29.6	37.9	-5.3	5.5	16.1	21.6	23.7
Mexico	4.6	10.4	15.0	4.6	10.4	8.1	10.4	8.1
Netherlands	22.8	30.6	37.9	-3.4	25.0	22.0	26.0	27.5
New Zealand	13.8	18.4	24.0	-20.5	1.9	17.1	18.4	16.6
Norway	24.0	27.5	34.0	12.3	23.6	23.7	25.5	26.1
Poland	24.5	25.2	25.8	-29.4	1.1	15.2	17.1	24.9
Portugal	21.5	26.7	33.3	3.7	12.2	20.3	23.4	24.2
Slovak Republic	21.0	23.9	26.3	7.9	9.2	17.5	19.5	22.8
Slovenia	30.2	34.1	38.1	-0.5	13.1	24.9	28.8	32.5
Spain	16.8	21.3	27.0	2.0	14.1	17.3	19.5	19.5
Sweden	22.4	25.1	36.4	12.1	18.2	19.9	21.6	24.0
Switzerland	14.4	17.4	22.3	-1.3	4.2	10.8	13.5	17.1
Turkey	24.9	28.6	32.7	23.3	26.8	26.5	28.1	27.1
United Kingdom	19.2	23.4	29.9	2.4	18.3	19.0	21.2	21.8
United States	21.4	23.8	28.8	2.0	11.8	17.6	19.8	22.3
Unweighted average
OECD-Average	21.0	25.5	30.7	2.2	14.1	19.3	21.9	23.7
OECD-EU 23	23.4	28.4	33.8	2.2	14.8	20.6	23.7	26.3

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

Statlink

Table 5.4. Income tax, 2018

As % of gross wage earnings, by household type and wage level

	Single no ch 67 (% AW)	Single no ch 100 (% AW)	Single no ch 167 (% AW)	Single 2 ch 67 (% AW)	Married 2 ch 100-0 (% AW)	Married 2 ch 100-67 (% AW)2	Married 2 ch 100-100 (% AW)2	Married no ch 100-67 (% AW)2
Australia	19.6	24.6	30.4	19.6	24.6	22.6	24.6	22.6
Austria	9.3	14.8	21.6	6.2	12.6	12.0	14.3	12.6
Belgium	18.3	25.9	33.9	12.9	14.6	21.4	24.7	22.9
Canada	12.0	15.8	21.7	3.8	11.3	14.2	15.8	14.2
Chile	0.0	0.0	1.3	0.0	0.0	0.0	0.0	0.0
Czech Republic	10.5	13.6	16.2	-7.7	-5.0	5.1	7.5	12.4
Denmark	32.8	35.6	41.2	31.1	31.5	34.5	35.6	34.5
Estonia	8.3	13.0	19.7	4.8	7.9	9.7	11.8	11.1
Finland	12.9	20.4	27.9	12.9	20.4	17.4	20.4	17.4
France	11.9	15.9	22.1	9.5	9.5	11.6	14.0	15.2
Germany	14.2	19.1	27.7	-2.1	1.4	11.1	13.9	16.9
Greece	5.2	10.2	17.2	4.5	10.7	8.7	10.7	9.3
Hungary	15.0	15.0	15.0	0.0	4.8	8.9	9.9	15.0
Iceland	25.2	28.6	33.9	25.2	21.7	27.2	28.6	27.2
Ireland	12.1	21.6	31.3	6.9	11.8	17.1	21.6	17.1
Israel1	5.5	10.1	17.9	-2.1	10.1	6.0	8.0	7.7
Italy	12.6	21.8	29.8	5.1	15.0	15.2	19.5	18.1
Japan	6.2	7.9	12.9	6.2	6.5	7.2	7.9	7.2
Korea	3.0	6.5	11.7	0.6	4.3	4.1	5.6	5.1
Latvia	14.2	17.7	17.8	2.1	9.7	11.5	13.7	16.3
Lithuania	8.5	13.1	15.0	8.5	13.1	11.3	13.1	11.3
Luxembourg	8.5	17.3	25.5	1.5	5.9	11.4	15.7	11.4
Mexico	3.3	9.0	13.6	3.3	9.0	6.7	9.0	6.7
Netherlands	6.8	17.6	28.4	4.8	17.3	12.5	17.0	13.3
New Zealand	13.8	18.4	24.0	15.1	18.4	17.1	18.4	16.6
Norway	15.8	19.3	25.8	12.8	19.3	17.9	19.3	17.9
Poland	6.7	7.4	8.0	-0.9	6.4	4.7	5.4	7.1
Portugal	10.5	15.7	22.3	0.8	4.8	9.3	12.4	13.2
Slovak Republic	7.6	10.5	12.9	1.4	0.4	6.9	8.4	9.4
Slovenia	8.1	12.0	16.0	1.9	3.6	6.6	8.8	10.4
Spain	10.4	14.9	20.7	-4.4	7.8	10.9	13.1	13.1
Sweden	15.4	18.1	31.6	15.4	18.1	17.0	18.1	17.0
Switzerland	8.2	11.1	16.1	2.4	4.6	8.6	10.5	10.9
Turkey	9.9	13.6	17.7	8.3	11.8	11.5	13.1	12.1
United Kingdom	11.0	14.0	22.4	1.0	13.4	12.8	14.0	12.8
United States	13.7	16.1	21.2	-5.7	4.1	9.9	12.2	14.7
Unweighted average
OECD-Average	11.3	15.7	21.5	5.7	10.6	12.2	14.3	13.9
OECD-EU 23	11.8	16.8	22.8	5.0	10.2	12.5	14.9	14.7

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

Statlink

Table 5.5. Employee contributions, 2018

As % of gross wage earnings, by household type and wage level

	Single no ch 67 (% AW)	Single no ch 100 (% AW)	Single no ch 167 (% AW)	Single 2 ch 67 (% AW)	Married 2 ch 100-0 (% AW)	Married 2 ch 100-67 (% AW)2	Married 2 ch 100-100 (% AW)2	Married no ch 100-67 (% AW)2
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Austria	18.0	18.0	16.4	18.0	18.0	18.0	18.0	18.0
Belgium	13.9	14.0	14.0	13.9	14.0	14.0	13.8	14.0
Canada	7.0	7.3	4.7	7.0	7.3	7.2	7.3	7.2
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Czech Republic	11.0	11.0	11.0	11.0	11.0	11.0	11.0	11.0
Denmark	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Estonia	1.6	1.6	1.6	1.6	1.6	1.6	1.6	1.6
Finland	9.8	9.8	9.8	9.8	9.8	9.8	9.8	9.8
France	11.9	11.9	11.3	11.9	11.9	11.9	11.9	11.9
Germany	20.6	20.6	16.1	20.4	20.4	20.4	20.4	20.6
Greece	16.0	16.0	16.0	16.0	16.0	16.0	16.0	16.0
Hungary	18.5	18.5	18.5	18.3	18.5	18.5	18.5	18.5
Iceland	0.5	0.3	0.2	0.5	0.3	0.4	0.3	0.4
Ireland	4.0	4.0	4.0	4.0	4.0	4.0	4.0	4.0
Israel1	6.1	8.1	9.6	6.1	8.1	7.3	8.1	7.3
Italy	9.5	9.5	9.6	9.5	9.5	9.5	9.5	9.5
Japan	14.5	14.5	13.1	14.5	14.5	14.5	14.5	14.5
Korea	8.5	8.5	7.1	8.5	8.5	8.5	8.5	8.5
Latvia	11.0	11.0	11.0	11.0	11.0	11.0	11.0	11.0
Lithuania	9.0	9.0	9.0	9.0	9.0	9.0	9.0	9.0
Luxembourg	12.2	12.3	12.4	12.2	12.3	12.3	12.3	12.3
Mexico	1.3	1.4	1.5	1.3	1.4	1.3	1.4	1.3
Netherlands	16.0	13.0	9.6	10.0	11.9	11.8	10.9	14.2
New Zealand	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Norway	8.2	8.2	8.2	8.2	8.2	8.2	8.2	8.2
Poland	17.8	17.8	17.8	17.8	17.8	17.8	17.8	17.8
Portugal	11.0	11.0	11.0	11.0	11.0	11.0	11.0	11.0
Slovak Republic	13.4	13.4	13.4	13.4	13.4	13.4	13.4	13.4
Slovenia	22.1	22.1	22.1	22.1	22.1	22.1	22.1	22.1
Spain	6.4	6.4	6.4	6.4	6.4	6.4	6.4	6.4
Sweden	7.0	7.0	4.7	7.0	7.0	7.0	7.0	7.0
Switzerland	6.2	6.2	6.2	6.2	6.2	6.2	6.2	6.2
Turkey	15.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
United Kingdom	8.2	9.4	7.5	8.2	9.4	8.9	9.4	8.9
United States	7.7	7.7	7.7	7.7	7.7	7.7	7.7	7.7
Unweighted average
OECD-Average	9.7	9.8	9.3	9.6	9.7	9.7	9.7	9.8
OECD-EU 23	11.7	11.6	11.0	11.4	11.6	11.5	11.5	11.6

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

Statlink

Table 5.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2018

As % of labour costs, by household type and wage level

	Single no ch 67 (% AW)	Single no ch 100 (% AW)	Single no ch 167 (% AW)	Single 2 ch 67 (% AW)	Married 2 ch 100-0 (% AW)	Married 2 ch 100-67 (% AW)2	Married 2 ch 100-100 (% AW)2	Married no ch 100-67 (% AW)2
Australia	39.6	38.2	42.4	58.5	38.2	38.2	38.2	38.2
Austria	55.8	59.6	40.9	55.8	59.6	59.6	59.6	59.6
Belgium	68.3	65.1	67.8	68.3	65.1	64.2	64.2	64.2
Canada	38.4	39.2	36.6	57.1	75.3	44.4	44.4	39.2
Chile	7.0	10.2	10.2	7.0	7.0	7.0	7.0	10.2
Czech Republic	48.6	48.6	48.6	48.6	48.6	48.6	48.6	48.6
Denmark	39.0	41.8	55.6	37.2	41.8	41.8	41.8	41.8
Estonia	41.2	49.5	41.2	41.2	49.5	49.5	49.5	49.5
Finland	54.0	55.4	58.3	54.0	55.4	55.4	55.4	55.4
France	65.0	49.8	59.0	73.4	42.3	52.8	49.8	49.8
Germany	55.6	60.2	44.3	53.7	52.3	55.4	57.7	57.9
Greece	47.6	49.1	56.3	47.6	49.1	49.1	49.1	49.1
Hungary	45.0	45.0	45.0	45.0	45.0	45.0	45.0	45.0
Iceland	39.5	39.5	47.9	49.9	48.5	39.5	39.5	39.5
Ireland	35.7	53.8	56.7	74.3	53.8	53.8	53.8	53.8
Israel1	31.2	36.7	50.7	34.3	36.7	36.7	36.7	36.7
Italy	54.7	61.7	62.9	55.9	62.8	62.2	62.2	61.7
Japan	33.1	37.3	35.1	33.1	37.3	37.3	37.3	37.3
Korea	28.6	30.0	32.0	22.3	30.0	30.0	30.0	30.0
Latvia	48.4	48.4	42.6	48.4	48.4	48.4	48.4	48.4
Lithuania	47.8	47.8	42.1	47.8	47.8	47.8	47.8	47.8
Luxembourg	47.9	57.1	55.8	53.0	39.6	52.9	57.1	52.9
Mexico	17.5	25.2	28.4	17.5	25.2	25.2	25.2	25.2
Netherlands	51.8	51.8	52.4	57.5	57.5	51.8	51.8	51.8
New Zealand	17.5	30.0	33.0	17.5	55.0	30.0	30.0	30.0
Norway	42.0	42.0	52.7	42.0	42.0	42.0	42.0	42.0
Poland	37.0	37.0	37.0	96.9	37.0	37.0	37.0	37.0
Portugal	46.7	51.1	58.0	46.7	46.7	51.1	51.1	51.1
Slovak Republic	46.3	46.3	46.3	46.3	46.3	46.3	46.3	46.3
Slovenia	64.3	51.0	55.7	64.3	43.6	43.6	43.6	51.0
Spain	44.6	48.3	54.1	44.6	46.1	48.3	48.3	48.3
Sweden	45.6	48.3	69.7	45.6	48.3	48.3	48.3	48.3
Switzerland	26.3	31.8	35.8	18.8	24.4	29.4	33.4	30.1
Turkey	42.8	47.8	47.8	42.8	47.8	47.8	47.8	47.8
United Kingdom	40.2	40.2	49.0	76.3	40.2	40.2	40.2	40.2
United States	31.5	40.8	40.8	52.3	31.5	31.5	40.8	31.5
Unweighted average
OECD-Average	42.4	44.9	47.0	48.2	45.2	44.2	44.7	44.4
OECD-EU 23	49.2	50.7	52.1	55.8	49.0	50.1	50.3	50.4

Note: ch = children It is assumed that gross earnings of the principal earner in the household rise. The outcome may differ if the wage of the spouse goes up, especially if partners are taxed individually.

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

Statlink

Table 5.7. Marginal rate of income tax plus employee contributions less cash benefits, 2018

As % of gross wage earnings, by household type and wage level

	Single no ch 67 (% AW)	Single no ch 100 (% AW)	Single no ch 167 (% AW)	Single 2 ch 67 (% AW)	Married 2 ch 100-0 (% AW)	Married 2 ch 100-67 (% AW)2	Married 2 ch 100-100 (% AW)2	Married no ch 100-67 (% AW)2
Australia	36.0	34.5	39.0	56.0	34.5	34.5	34.5	34.5
Austria	43.3	48.2	36.9	43.3	48.2	48.2	48.2	48.2
Belgium	55.6	55.6	59.1	55.6	55.6	54.5	54.5	54.5
Canada	31.3	33.6	33.9	52.1	73.0	39.3	39.3	33.6
Chile	7.0	10.2	10.2	7.0	7.0	7.0	7.0	10.2
Czech Republic	31.1	31.1	31.1	31.1	31.1	31.1	31.1	31.1
Denmark	39.0	41.8	55.6	37.2	41.8	41.8	41.8	41.8
Estonia	21.3	32.4	21.3	21.3	32.4	32.4	32.4	32.4
Finland	44.2	45.8	49.4	44.2	45.8	45.8	45.8	45.8
France	35.8	31.7	42.1	51.1	21.4	35.8	31.7	31.7
Germany	47.1	52.5	44.3	44.7	43.0	46.8	49.5	49.8
Greece	34.5	36.3	45.4	34.5	36.3	36.3	36.3	36.3
Hungary	33.5	33.5	33.5	33.5	33.5	33.5	33.5	33.5
Iceland	35.5	35.5	44.4	46.5	45.1	35.5	35.5	35.5
Ireland	28.8	48.8	52.0	71.5	48.8	48.8	48.8	48.8
Israel1	26.0	32.0	47.0	29.4	32.0	32.0	32.0	32.0
Italy	40.4	49.5	51.2	42.0	51.1	50.3	50.3	49.5
Japan	22.8	27.7	31.1	22.8	27.7	27.7	27.7	27.7
Korea	21.1	22.8	28.0	14.2	22.8	22.8	22.8	22.8
Latvia	35.9	35.9	28.8	35.9	35.9	35.9	35.9	35.9
Lithuania	31.5	31.5	24.0	31.5	31.5	31.5	31.5	31.5
Luxembourg	40.6	51.1	49.6	46.4	31.1	46.3	51.1	46.3
Mexico	12.1	19.5	22.9	12.1	19.5	19.5	19.5	19.5
Netherlands	46.3	46.3	52.4	52.7	52.7	46.3	46.3	46.3
New Zealand	17.5	30.0	33.0	17.5	55.0	30.0	30.0	30.0
Norway	34.5	34.5	46.6	34.5	34.5	34.5	34.5	34.5
Poland	26.7	26.7	26.7	96.3	26.7	26.7	26.7	26.7
Portugal	34.0	39.5	48.0	34.0	34.0	39.5	39.5	39.5
Slovak Republic	29.9	29.9	29.9	29.9	29.9	29.9	29.9	29.9
Slovenia	58.5	43.1	48.6	58.5	34.6	34.6	34.6	43.1
Spain	28.1	32.9	40.4	28.1	30.0	32.9	32.9	32.9
Sweden	28.6	32.1	60.1	28.6	32.1	32.1	32.1	32.1
Switzerland	21.7	27.6	32.2	13.8	19.7	25.0	29.3	25.8
Turkey	32.8	38.7	38.7	32.8	38.7	38.7	38.7	38.7
United Kingdom	32.0	32.0	42.0	73.0	32.0	32.0	32.0	32.0
United States	26.3	36.3	36.3	48.6	26.3	26.3	36.3	26.3
Unweighted average
OECD-Average	32.5	35.9	39.3	39.2	36.0	35.2	35.6	35.3
OECD-EU 23	36.8	39.5	42.3	44.6	37.4	38.8	39.0	39.1

Note: ch = children It is assumed that gross earnings of the principal earner in the household rise. The outcome may differ if the wage of the spouse goes up, especially if partners are taxed individually.

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

Statlink

Table 5.8. Percentage increase in net income relative to percentage increase in gross wages, 2018

After an increase of 1 currency unit in gross wages, by household type and wage level

	Single no ch 67 (% AW)	Single no ch 100 (% AW)	Single no ch 167 (% AW)	Single 2 ch 67 (% AW)	Married 2 ch 100-0 (% AW)	Married 2 ch 100-67 (% AW)2	Married 2 ch 100-100 (% AW)2	Married no ch 100-67 (% AW)2
Australia	0.80	0.87	0.88	0.42	0.79	0.85	0.87	0.85
Austria	0.78	0.77	1.02	0.62	0.64	0.68	0.71	0.75
Belgium	0.65	0.74	0.79	0.52	0.56	0.65	0.69	0.72
Canada	0.83	0.86	0.90	0.38	0.28	0.72	0.75	0.85
Chile	1.00	0.97	0.98	0.99	1.00	1.00	1.00	0.97
Czech Republic	0.88	0.91	0.95	0.65	0.69	0.79	0.82	0.90
Denmark	0.90	0.90	0.76	0.65	0.78	0.84	0.86	0.89
Estonia	0.87	0.79	1.00	0.71	0.68	0.72	0.74	0.77
Finland	0.72	0.78	0.81	0.62	0.72	0.71	0.75	0.74
France	0.84	0.95	0.87	0.47	0.95	0.81	0.90	0.94
Germany	0.81	0.79	0.99	0.68	0.73	0.78	0.77	0.80
Greece	0.83	0.86	0.82	0.76	0.82	0.83	0.87	0.85
Hungary	1.00	1.00	1.00	0.70	0.79	0.86	0.88	1.00
Iceland	0.87	0.91	0.84	0.63	0.66	0.89	0.91	0.89
Ireland	0.85	0.69	0.74	0.27	0.56	0.62	0.66	0.65
Israel1	0.84	0.83	0.73	0.69	0.80	0.77	0.80	0.80
Italy	0.77	0.73	0.81	0.59	0.61	0.65	0.69	0.70
Japan	0.97	0.93	0.93	0.89	0.86	0.89	0.90	0.92
Korea	0.89	0.91	0.89	0.94	0.89	0.88	0.90	0.89
Latvia	0.86	0.90	1.00	0.69	0.77	0.80	0.83	0.88
Lithuania	0.83	0.88	1.00	0.71	0.78	0.82	0.84	0.86
Luxembourg	0.75	0.69	0.81	0.51	0.73	0.64	0.62	0.70
Mexico	0.92	0.90	0.91	0.92	0.90	0.88	0.90	0.88
Netherlands	0.70	0.77	0.77	0.46	0.63	0.69	0.73	0.74
New Zealand	0.96	0.86	0.88	0.68	0.46	0.84	0.86	0.84
Norway	0.86	0.90	0.81	0.75	0.86	0.86	0.88	0.89
Poland	0.97	0.98	0.99	0.03	0.74	0.87	0.88	0.98
Portugal	0.84	0.83	0.78	0.69	0.75	0.76	0.79	0.80
Slovak Republic	0.89	0.92	0.95	0.76	0.77	0.85	0.87	0.91
Slovenia	0.59	0.86	0.83	0.41	0.75	0.87	0.92	0.84
Spain	0.86	0.85	0.82	0.73	0.81	0.81	0.83	0.83
Sweden	0.92	0.91	0.63	0.81	0.83	0.85	0.87	0.89
Switzerland	0.92	0.88	0.87	0.85	0.84	0.84	0.82	0.90
Turkey	0.90	0.86	0.91	0.88	0.84	0.83	0.85	0.84
United Kingdom	0.84	0.89	0.83	0.28	0.83	0.84	0.86	0.87
United States	0.94	0.84	0.89	0.52	0.84	0.89	0.79	0.95
Unweighted average
OECD-Average	0.85	0.86	0.87	0.64	0.75	0.80	0.82	0.85
OECD-EU 23	0.82	0.84	0.87	0.58	0.74	0.77	0.80	0.83

Note: ch = children Net income is calculated as gross earnings minus personal income tax and employees' social security contributions plus family benefits. The increase reported in the Table represents a form of elasticity. In a proportional tax system the elasticity would equal 1. The more progressive the system at these income levels, the lower is the elasticity. The reported elasticities in Table 5.8 are calculated as (100 - METR) / (100 - AETR), where METR is the marginal rate of income tax plus employee social security contributions less cash benefits reported in Table 5.7 and AETR is the average rate plus employee social security contributions less cash benefits reported in Table 5.3.

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family. Assumes a rise in the labour costs associated with the principal earner in the household.

Statlink

Table 5.9. Percentage increase in net income relative to percentage increase in gross labour cost, 2018

After an increase of 1 currency unit in gross labour cost, by household type and wage level

	Single no ch 67 (% AW)	Single no ch 100 (% AW)	Single no ch 167 (% AW)	Single 2 ch 67 (% AW)	Married 2 ch 100-0 (% AW)	Married 2 ch 100-67 (% AW)2	Married 2 ch 100-100 (% AW)2	Married no ch 100-67 (% AW)2
Australia	0.80	0.87	0.88	0.42	0.79	0.85	0.87	0.85
Austria	0.78	0.77	1.20	0.62	0.64	0.68	0.71	0.75
Belgium	0.59	0.74	0.79	0.47	0.56	0.65	0.69	0.72
Canada	0.83	0.88	0.93	0.37	0.28	0.73	0.77	0.86
Chile	1.00	0.97	0.98	0.99	1.00	1.00	1.00	0.97
Czech Republic	0.88	0.91	0.95	0.65	0.69	0.79	0.82	0.90
Denmark	0.90	0.90	0.76	0.65	0.78	0.84	0.86	0.89
Estonia	0.87	0.79	1.00	0.71	0.68	0.72	0.74	0.77
Finland	0.72	0.78	0.81	0.62	0.72	0.71	0.75	0.74
France	0.58	0.95	0.87	0.33	0.95	0.79	0.90	0.91
Germany	0.81	0.79	1.14	0.68	0.73	0.78	0.77	0.80
Greece	0.83	0.86	0.82	0.76	0.82	0.83	0.87	0.85
Hungary	1.00	1.00	1.00	0.70	0.79	0.86	0.88	1.00
Iceland	0.87	0.91	0.84	0.63	0.66	0.89	0.91	0.89
Ireland	0.85	0.69	0.74	0.27	0.56	0.62	0.66	0.65
Israel1	0.82	0.82	0.72	0.68	0.79	0.75	0.78	0.78
Italy	0.77	0.73	0.81	0.59	0.61	0.65	0.69	0.70
Japan	0.97	0.93	1.00	0.89	0.86	0.89	0.90	0.92
Korea	0.89	0.91	0.91	0.94	0.89	0.88	0.90	0.89
Latvia	0.86	0.90	1.00	0.69	0.77	0.80	0.83	0.88
Lithuania	0.83	0.88	1.00	0.71	0.78	0.82	0.84	0.86
Luxembourg	0.75	0.69	0.81	0.51	0.73	0.64	0.62	0.70
Mexico	0.98	0.93	0.93	0.98	0.93	0.92	0.93	0.92
Netherlands	0.70	0.77	0.83	0.46	0.63	0.69	0.73	0.74
New Zealand	0.96	0.86	0.88	0.68	0.46	0.84	0.86	0.84
Norway	0.86	0.90	0.81	0.75	0.86	0.86	0.88	0.89
Poland	0.97	0.98	0.99	0.03	0.74	0.87	0.88	0.98
Portugal	0.84	0.83	0.78	0.69	0.75	0.76	0.79	0.80
Slovak Republic	0.89	0.92	0.95	0.76	0.77	0.85	0.87	0.91
Slovenia	0.59	0.86	0.83	0.41	0.75	0.87	0.92	0.84
Spain	0.86	0.85	0.82	0.73	0.81	0.81	0.83	0.83
Sweden	0.92	0.91	0.63	0.81	0.83	0.85	0.87	0.89
Switzerland	0.92	0.88	0.88	0.85	0.84	0.84	0.82	0.90
Turkey	0.87	0.86	0.91	0.86	0.84	0.83	0.85	0.83
United Kingdom	0.81	0.87	0.81	0.27	0.81	0.81	0.84	0.84
United States	0.95	0.84	0.90	0.53	0.84	0.90	0.80	0.96
Unweighted average
OECD-Average	0.84	0.86	0.89	0.63	0.75	0.80	0.82	0.85
OECD-EU 23	0.81	0.84	0.88	0.57	0.74	0.77	0.80	0.82

Note: ch = children Net income is calculated as gross earnings minus personal income tax and employees' social security contributions plus family benefits. The increase reported in the Table represents a form of elasticity. In a proportional tax system the elasticity would equal 1. The more progressive the system at these income levels, the lower is the elasticity. The reported elasticities in Table 5.9 are calculated as (100 - METR) / (100 - AETR), where METR is the marginal rate of income tax plus employee and employer social security contributions less cash benefits reported in Table 5.6 and AETR is the average rate plus employee and employer social security contributions less cash benefits reported in Table 5.1.

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family. Assumes a rise in the labour costs associated with the principal earner in the household.

Statlink

Table 5.10. Annual gross wage and net income, single person, 2018

In US dollars using PPP, by household type and wage level

	Single no ch 67 (% AW)		Single no ch 100 (% AW)		Single no ch 167 (% AW)		Single 2 ch 67 (% AW)
	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes
Australia	39 612	31 867	59 122	44 551	98 734	68 753	39 612	41 158
Austria	41 115	29 920	61 365	41 244	102 480	63 558	41 115	37 930
Belgium	42 346	28 734	63 203	37 992	105 550	54 977	42 346	36 129
Canada	30 112	24 778	44 943	34 554	75 054	55 275	30 112	38 406
Chile	15 711	14 611	23 449	21 805	39 159	35 906	15 711	14 742
Czech Republic	20 766	16 311	30 994	23 358	51 760	37 666	20 766	21 848
Denmark	41 643	28 085	62 154	40 171	103 798	61 022	41 643	39 972
Estonia	19 461	17 535	29 047	24 807	48 508	38 185	19 461	21 504
Finland	34 739	26 874	51 849	36 222	86 588	53 937	34 739	31 158
France	32 171	24 500	48 016	34 639	80 187	53 397	32 171	33 094
Germany	45 857	29 896	68 443	41 238	114 300	64 278	45 857	37 455
Greece	25 146	19 827	37 531	27 713	62 677	41 848	25 146	21 781
Hungary	19 963	13 276	29 796	19 814	49 759	33 090	19 963	18 885
Iceland	45 884	34 126	68 483	48 712	114 367	75 401	45 884	39 100
Ireland	40 142	33 692	59 914	44 563	100 057	64 773	40 142	42 801
Israel1	27 768	24 550	41 445	33 916	69 213	50 115	27 768	28 286
Italy	30 472	23 732	45 481	31 257	75 953	46 068	30 472	29 894
Japan	33 349	26 469	49 775	38 646	83 124	61 468	33 349	28 763
Korea	37 237	32 949	55 577	47 250	92 813	75 304	37 237	33 866
Latvia	16 195	12 116	24 171	17 225	40 365	28 740	16 195	15 103
Lithuania	16 588	13 678	24 758	19 275	41 346	31 423	16 588	16 084
Luxembourg	47 317	37 495	70 622	49 731	117 939	73 234	47 317	49 840
Mexico	9 134	8 716	13 634	12 219	22 768	19 345	9 134	8 716
Netherlands	44 470	34 310	66 372	46 066	110 842	68 800	44 470	45 987
New Zealand	27 891	24 045	41 629	33 954	69 520	52 841	27 891	33 613
Norway	40 639	30 885	60 655	43 996	101 295	66 833	40 639	35 651
Poland	20 859	15 750	31 133	23 284	51 992	38 580	20 859	26 990
Portugal	21 343	16 760	31 856	23 354	53 199	35 488	21 343	20 553
Slovak Republic	16 336	12 900	24 383	18 544	40 719	30 004	16 336	15 050
Slovenia	23 028	16 083	34 370	22 661	57 398	35 541	23 028	23 150
Spain	28 425	23 661	42 425	33 406	70 850	51 707	28 425	27 865
Sweden	33 964	26 350	50 693	37 980	84 658	53 868	33 964	29 861
Switzerland	51 981	44 486	77 583	64 121	129 564	100 649	51 981	52 631
Turkey	20 422	15 328	30 480	21 758	50 902	34 275	20 422	15 669
United Kingdom	38 534	31 124	57 514	44 030	96 048	67 374	38 534	37 617
United States	36 889	29 004	55 058	41 959	91 947	65 457	36 889	36 168
Unweighted average
OECD-Average	31 042	24 290	46 331	34 056	77 373	52 477	31 042	30 203
OECD-EU 23	30 473	23 157	45 482	32 112	75 955	49 024	30 473	29 589

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

Statlink

Table 5.11. Annual gross wage and net income, married couple, 2018

In US dollars using PPP, by household type and wage level

	Married 2 ch 100-0 (% AW)		Married 2 ch 100-67 (% AW)2		Married 2 ch 100-100 (% AW)2		Married no ch 100-67 (% AW)2
	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes	Total gross earnings before taxes	Net income after taxes
Australia	59 122	49 151	98 734	76 418	118 245	89 103	98 734	76 418
Austria	61 365	49 334	102 480	78 503	122 731	89 881	102 480	71 164
Belgium	63 203	50 287	105 550	73 368	126 407	82 861	105 550	66 678
Canada	44 943	43 916	75 054	63 150	89 886	72 451	75 054	58 962
Chile	23 449	21 807	39 159	36 549	46 897	43 615	39 159	36 416
Czech Republic	30 994	30 898	51 760	45 206	61 989	52 253	51 760	39 670
Denmark	62 154	46 655	103 798	72 071	124 309	84 156	103 798	68 256
Estonia	29 047	28 724	48 508	45 462	58 093	52 733	48 508	42 342
Finland	51 849	39 016	86 588	65 890	103 698	75 239	86 588	63 096
France	48 016	39 796	80 187	63 383	96 033	73 199	80 187	58 456
Germany	68 443	53 564	114 300	78 268	136 887	89 986	114 300	71 442
Greece	41 284	32 057	68 944	53 070	82 568	60 559	68 944	51 532
Hungary	29 796	25 163	49 759	38 439	59 592	44 977	49 759	33 090
Iceland	68 483	56 900	114 367	82 838	136 967	97 423	114 367	82 838
Ireland	59 914	54 725	100 057	83 256	119 828	93 389	100 057	78 994
Israel1	41 445	35 010	69 213	61 075	82 889	70 668	69 213	58 815
Italy	45 481	36 710	75 953	58 432	90 962	65 486	75 953	54 989
Japan	49 775	41 626	83 124	67 409	99 549	79 585	83 124	65 114
Korea	55 577	48 482	92 813	81 147	111 154	95 448	92 813	80 200
Latvia	24 171	20 213	40 365	32 328	48 342	37 438	40 365	29 341
Lithuania	24 758	21 680	41 346	34 549	49 516	40 146	41 346	32 952
Luxembourg	70 622	66 746	117 939	98 974	141 244	110 684	117 939	89 973
Mexico	13 634	12 219	22 768	20 935	27 267	24 438	22 768	20 935
Netherlands	66 372	49 753	110 842	86 477	132 745	98 232	110 842	80 377
New Zealand	41 629	40 836	69 520	57 640	83 258	67 908	69 520	57 999
Norway	60 655	46 365	101 295	77 250	121 311	90 361	101 295	74 881
Poland	31 133	30 784	51 992	44 064	62 266	51 598	51 992	39 034
Portugal	31 856	27 964	53 199	42 421	63 711	48 781	53 199	40 347
Slovak Republic	24 383	22 135	40 719	33 595	48 766	39 239	40 719	31 445
Slovenia	34 370	29 870	57 398	43 125	68 740	48 954	57 398	38 744
Spain	42 425	36 431	70 850	58 594	84 850	68 339	70 850	57 067
Sweden	50 693	41 491	84 658	67 841	101 386	79 471	84 658	64 330
Switzerland	77 583	74 353	129 564	115 557	155 167	134 294	129 564	107 383
Turkey	30 480	22 326	50 902	37 427	60 960	43 857	50 902	37 086
United Kingdom	57 514	46 987	96 048	77 764	115 028	90 670	96 048	75 154
United States	55 058	48 585	91 947	75 772	110 116	88 291	91 947	71 399
Unweighted average
OECD-Average	46 435	39 515	77 547	61 896	92 871	71 548	77 547	58 526
OECD-EU 23	45 645	38 304	76 228	59 786	91 291	68 621	76 228	55 586

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

Statlink

Table 5.12. Annual labour costs and net income, single person, 2018

In US dollars using PPP, by household type and wage level

	Single no ch 67 (% AW)		Single no ch 100 (% AW)		Single no ch 167 (% AW)		Single 2 ch 67 (% AW)
	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes
Australia	41 976	31 867	62 651	44 551	104 626	68 753	41 976	41 158
Austria	52 754	29 920	78 737	41 244	129 593	63 558	52 754	37 930
Belgium	53 343	28 734	80 357	37 992	134 196	54 977	53 343	36 129
Canada	33 443	24 778	49 945	34 554	81 426	55 275	33 443	38 406
Chile	15 711	14 611	23 449	21 805	39 159	35 906	15 711	14 742
Czech Republic	27 827	16 311	41 532	23 358	69 359	37 666	27 827	21 848
Denmark	41 643	28 085	62 154	40 171	103 798	61 022	41 643	39 972
Estonia	26 039	17 535	38 864	24 807	64 904	38 185	26 039	21 504
Finland	42 169	26 874	62 939	36 222	105 109	53 937	42 169	31 158
France	41 000	24 500	65 358	34 639	113 696	53 397	41 000	33 094
Germany	54 742	29 896	81 704	41 238	131 819	64 278	54 742	37 455
Greece	31 447	19 827	46 936	27 713	78 383	41 848	31 447	21 781
Hungary	24 155	13 276	36 053	19 814	60 208	33 090	24 155	18 885
Iceland	48 981	34 126	73 106	48 712	122 087	75 401	48 981	39 100
Ireland	44 498	33 692	66 415	44 563	110 913	64 773	44 498	42 801
Israel1	29 074	24 550	43 777	33 916	73 627	50 115	29 074	28 286
Italy	40 096	23 732	59 844	31 257	99 940	46 068	40 096	29 894
Japan	38 448	26 469	57 385	38 646	94 735	61 468	38 448	28 763
Korea	41 109	32 949	61 357	47 250	101 192	75 304	41 109	33 866
Latvia	20 105	12 116	30 002	17 225	50 098	28 740	20 105	15 103
Lithuania	21 763	13 678	32 482	19 275	54 246	31 423	21 763	16 084
Luxembourg	53 946	37 495	80 516	49 731	134 462	73 234	53 946	49 840
Mexico	10 389	8 716	15 226	12 219	25 058	19 345	10 389	8 716
Netherlands	49 667	34 310	74 073	46 066	119 325	68 800	49 667	45 987
New Zealand	27 891	24 045	41 629	33 954	69 520	52 841	27 891	33 613
Norway	45 922	30 885	68 541	43 996	114 463	66 833	45 922	35 651
Poland	24 284	15 750	36 245	23 284	60 529	38 580	24 284	26 990
Portugal	26 412	16 760	39 421	23 354	65 834	35 488	26 412	20 553
Slovak Republic	21 352	12 900	31 868	18 544	53 220	30 004	21 352	15 050
Slovenia	26 736	16 083	39 904	22 661	66 639	35 541	26 736	23 150
Spain	36 924	23 661	55 110	33 406	92 034	51 707	36 924	27 865
Sweden	44 636	26 350	66 621	37 980	111 257	53 868	44 636	29 861
Switzerland	55 217	44 486	82 413	64 121	137 614	100 649	55 217	52 631
Turkey	23 436	15 328	35 814	21 758	59 810	34 275	23 436	15 669
United Kingdom	42 160	31 124	63 759	44 030	107 611	67 374	42 160	37 617
United States	40 041	29 004	59 600	41 959	99 311	65 457	40 041	36 168
Unweighted average
OECD-Average	36 093	24 290	54 050	34 056	89 994	52 477	36 093	30 203
OECD-EU 23	36 856	23 157	55 256	32 112	92 051	49 024	36 856	29 589

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

Statlink

Table 5.13. Annual labour costs and net income, married couple, 2018

In US dollars using PPP, by household type and wage level

	Married 2 ch 100-0 (% AW)		Married 2 ch 100-67 (% AW)2		Married 2 ch 100-100 (% AW)2		Married no ch 100-67 (% AW)2
	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes	Total gross labour costs before taxes	Net income after taxes
Australia	62 651	49 151	104 626	76 418	125 301	89 103	104 626	76 418
Austria	78 737	49 334	131 491	78 503	157 474	89 881	131 491	71 164
Belgium	80 357	50 287	133 699	73 368	160 713	82 861	133 699	66 678
Canada	49 945	43 916	83 388	63 150	99 889	72 451	83 388	58 962
Chile	23 449	21 807	39 159	36 549	46 897	43 615	39 159	36 416
Czech Republic	41 532	30 898	69 359	45 206	83 065	52 253	69 359	39 670
Denmark	62 154	46 655	103 798	72 071	124 309	84 156	103 798	68 256
Estonia	38 864	28 724	64 904	45 462	77 729	52 733	64 904	42 342
Finland	62 939	39 016	105 109	65 890	125 879	75 239	105 109	63 096
France	65 358	39 796	106 358	63 383	130 716	73 199	106 358	58 456
Germany	81 704	53 564	136 446	78 268	163 409	89 986	136 446	71 442
Greece	51 630	32 057	86 222	53 070	103 260	60 559	86 222	51 532
Hungary	36 053	25 163	60 208	38 439	72 106	44 977	60 208	33 090
Iceland	73 106	56 900	122 087	82 838	146 212	97 423	122 087	82 838
Ireland	66 415	54 725	110 913	83 256	132 830	93 389	110 913	78 994
Israel1	43 777	35 010	72 851	61 075	87 553	70 668	72 851	58 815
Italy	59 844	36 710	99 940	58 432	119 688	65 486	99 940	54 989
Japan	57 385	41 626	95 833	67 409	114 771	79 585	95 833	65 114
Korea	61 357	48 482	102 466	81 147	122 714	95 448	102 466	80 200
Latvia	30 002	20 213	50 107	32 328	60 005	37 438	50 107	29 341
Lithuania	32 482	21 680	54 246	34 549	64 965	40 146	54 246	32 952
Luxembourg	80 516	66 746	134 462	98 974	161 032	110 684	134 462	89 973
Mexico	15 226	12 219	25 615	20 935	30 452	24 438	25 615	20 935
Netherlands	74 073	49 753	123 741	86 477	148 147	98 232	123 741	80 377
New Zealand	41 629	40 836	69 520	57 640	83 258	67 908	69 520	57 999
Norway	68 541	46 365	114 463	77 250	137 081	90 361	114 463	74 881
Poland	36 245	30 784	60 529	44 064	72 490	51 598	60 529	39 034
Portugal	39 421	27 964	65 834	42 421	78 843	48 781	65 834	40 347
Slovak Republic	31 868	22 135	53 220	33 595	63 737	39 239	53 220	31 445
Slovenia	39 904	29 870	66 639	43 125	79 808	48 954	66 639	38 744
Spain	55 110	36 431	92 034	58 594	110 220	68 339	92 034	57 067
Sweden	66 621	41 491	111 257	67 841	133 242	79 471	111 257	64 330
Switzerland	82 413	74 353	137 630	115 557	164 826	134 294	137 630	107 383
Turkey	35 814	22 326	59 250	37 427	71 628	43 857	59 250	37 086
United Kingdom	63 759	46 987	105 919	77 764	127 518	90 670	105 919	75 154
United States	59 600	48 585	99 641	75 772	119 200	88 291	99 641	71 399
Unweighted average
OECD-Average	54 180	39 515	90 360	61 896	108 360	71 548	90 360	58 526
OECD-EU 23	55 460	38 304	92 454	59 786	110 921	68 621	92 454	55 586

Note: ch = children

1. Information on data for Israel: http://oe.cd/israel-disclaimer.

2. Two-earner family.

Statlink

Notes

← 1.  Tables 5.1 to 5.7 show figures rounded to the first decimal. The text may present figures rounding to two decimal points for accuracy purposes

← 2.  The reported elasticities in Table 5.8 are calculated as (100 - METR) / (100 - AETR), where METR is the marginal rate of income tax plus employee social security contributions less cash benefits reported in Table 5.7 and AETR is the average rate of income tax plus employee social security contributions less cash benefits reported in Table 5.3.

← 3.  The reported elasticities in Table 5.9 are calculated as (100 - METR) / (100 - AETR), where METR is the marginal rate of income tax plus employee and employer social security contributions less cash benefits reported in Table 5.6 and AETR is the average rate of income tax plus employee and employer social security contributions less cash benefits reported in Table 5.1.