Taxing Wages 2019

Chapter 6. Evolution of the tax burden (2000-18)

Abstract

The chapter presents the evolution of the tax burdens on labour income between 2000 and 2018. The chapter contains Tables 6.1 to 6.24 that are grouped by tax measures for the eight household types: Tables 6.1 to 6.8 containing the (average) tax wedge comprising income taxes plus employee and employer social security contributions (including any applicable payroll taxes) less cash benefits; Tables 6.9 to 6.16 providing the (average) burden of personal income taxes; and the Table 6.17 to 6.24 depicting the (average) burden of income taxes plus employee social security contributions less cash benefits (net personal average tax rates).

Historical trends

The evolution of the tax burden for the eight household types over the period 2000 to 2018 is presented in Tables 6.1 to 6.24 in the last section of this chapter titled “Tables showing income taxes, social security contributions and cash benefits”. Each of the Tables 1 to 24 corresponds to a tax burden measure for a particular household type.

The discussion focuses on the main observable trends over the period and highlights selected important year-to-year changes1.

Important trends

The OECD average tax wedge, the personal income tax burden and the net tax burden (personal income tax plus social security contributions less cash benefits) have all declined between 2000 and 2018 for each of the selected household types.

The reductions over the period in the OECD average tax wedge ranged from 1.3 percentage points (for single persons on average wage (AW) and the single worker earning 167% of the AW) to 4.1 percentage points (for single parents at 67% of the AW).

The decrease in the OECD average personal income tax burden ranged from 0.9 percentage points (for single persons on AW) to 2.3 percentage points (for single parents at 67% of the AW).

The OECD net personal average tax burden has also declined for all household types in the period considered. The reduction ranged from 0.8 percentage points (for single persons on AW) to 3.6 percentage points (for single parents at 67% of the AW).

Tax wedge

Focusing on the overall (average) tax wedge (Tables 6.1 to 6.8), there are fifteen OECD member countries with a reduction of more than 5 percentage points between 2000 and 2018 for at least one household type – Belgium, Canada, Denmark, Estonia, Finland, France, Hungary, Ireland, Israel, Lithuania, the Netherlands, New Zealand, Poland, Sweden and Turkey.

The largest decline was observed in Poland where the single parent benefited from a reduction in the tax wedge of 41.8 percentage points. In the latter country, the one-earner couple on the AW with children also experienced a large decrease in the tax wedge, by 12.4 percentage points. Reductions of more than 10 percentage points in the tax wedge for at least one household type were also observed in Canada, Hungary, Ireland, Lithuania, the Netherlands and New Zealand.

In Canada, the tax wedge decreased by 14.9 percentage points for the single parent at 67% of the AW and by 11.4 percentage points for the one-earner married couple on the AW with two children. In Hungary, there were reductions of more than 10 percentage points for five out of the eight household types. The largest decreases were for the single person earning 167% of the AW (14.1 percentage points) and the one-earner married couple, with two children, earning the AW (13.6 percentage points). In Ireland, the tax wedge decreased by 13.4 percentage points for the single parent on 67% of the AW. In Lithuania, there were decreases of more than 10 percentage points for the one-earner couple on the AW with children (12.5 percentage points) and the single parent on 67% of the AW (12.4 percentage points). In the Netherlands, the tax wedge decreased by 19.3 percentage points for the single parent on 67% of the AW and by 11.5 percentage points for the single person on 67% of the AW without children. In New Zealand, the single parent earning 67% of the AW benefited the most from the reduction in the tax wedge (17.5 percentage points). It also decreased by 11.6 percentage points for the one-earner married couple earning the AW with two children.

In contrast, between 2000 and 2018, there were increases in the tax wedge of more than 5 percentage points for at least one household type in seven countries – the Czech Republic, Iceland, Korea, Luxembourg, Mexico, Norway and Turkey. The largest increase was in Iceland where the tax wedge raised by 13.6 percentage points for the single parent on 67% of the AW and also by between 6 and around 9 percentage points for five other household types. In the Czech Republic, it increased by 8.8 percentage points for the single parent on 67% of the AW. In Mexico, seven of the household types experienced increases between 7 and around 8 percentage points. In Turkey, the single person earning 167% of the AW had the tax wedge increased by 7.5 percentage points. In Korea, there were increases between 5 and around 7 percentage points for five of the household types. In Norway, it increased by 6.0 percentage points for the single parent on 67% of the AW. In Luxembourg, the tax wedge raised by 5.3 percentage points for the one-earner couple on AW with children.

The tax wedge has decreased for all household types in fifteen of the OECD member countries (Belgium, Canada, Denmark, Estonia, Finland, Germany, Hungary, Ireland, Israel, Lithuania, New Zealand, Poland, Sweden, Switzerland and the United States) while it has increased across all household types in three countries (Korea, Luxembourg and Mexico).

Average personal income tax rate

Between 2000 and 2018, the average personal income tax burden (Tables 6.9 to 6.16) decreased for the eight household types in fifteen of the OECD member countries: Belgium, Canada, Estonia, Finland, Hungary, Israel, Latvia, Lithuania, New Zealand, Slovenia, Sweden, Switzerland, Turkey, the United Kingdom and the United States. Among those countries, the most significant reductions affecting most of the household types are noted in Hungary where there were significant decreases of 15.3 percentage points for the single person earning 167% of the AW, 13.5 percentage points for the one-earner married couple earning the AW with children, and 10.3 percentage points for the single parent earning 67% of the AW with two children. For the latter household type, there was a reduction of 14.8 percentage points during the same period in Estonia where all the other household types also experienced reduced average personal income tax rates. For the other household types, they decreased by between 8.5 and 11.5 percentage points except for the single worker on 167% of the AW (3.9 percentage points). In Lithuania, the average personal income tax rates decreased by between 13.7 and 12.2 percentage points for most of the household types, the exception being the single parent on 67% of the AW. For the latter it decreased by 7.7 percentage points. In Sweden, seven out of the eight household types had decreases of around 9 percentage points except the single taxpayer earning 167% of the AW for whom the decrease was 4.3 percentage points. In Finland, it decreased by 6 to around 8 percentage points for all the household types. In Israel, the average income tax rate decreased by 6 to around 8 percentage points for all the household types except for the single parent at 67% of the AW who had a reduction of 3.4 percentage points. Other decreases of more than 5 percentage points were observed in the United Kingdom for the single parent at 67% of the AW (7.9 percentage points), Belgium for two-earner couples with and without children (up to 6 percentage points) and Turkey for the single parent at 67% of the AW (5.4 percentage points).

At the other extreme, the average personal income tax rate increased across all the eight household types in eight OECD member countries: Austria, Denmark, France, Greece, Japan, Korea, Mexico and the Netherlands. In the Netherlands, there were increases of 12.3 percentage points for the one-earner married couple with two children and 7.9 percentage points for the single person on AW. In Mexico the increases were within a range of 5 to 9 percentage points over the eight household types. The average personal income tax rates increased by more than 5 percentage points in Denmark for the one-earner couple on AW with children (5.9 percentage points), the two-earner couples on 133% of the AW with or without children (both 5.4 percentage points) and the single person at 67% of average earnings without children (5.01 percentage points),.

There were twelve other OECD member countries with both reductions and increases in the average personal income tax among the household types: Australia, the Czech Republic, Germany, Iceland, Ireland, Italy, Luxembourg, Norway, Poland, Portugal, the Slovak Republic and Spain. Significant changes were observed in the Czech Republic where there were reductions of 10.1 percentage points for the single parent on 67% of the AW and 9.1 percentage points for the one-earner couple on AW with children, and in Iceland where there was an increase of 5.2 percentage points for the one-earner couple on the AW with children.

In contrast, in Chile the average income tax rates stayed constant for all the household types between 2000 and 2018.

Net personal average tax rate

The net personal average tax rate takes into account personal income taxes and employee social security contributions as well as cash benefits (Tables 6.17 to 6.24). It decreased between 2000 and 2018 for the eight household types in twelve OECD countries: Belgium, Canada, Denmark, Estonia, Ireland, Israel, Lithuania, New Zealand, Poland, Sweden, Switzerland and the United States. Among those countries, the most significant reductions were observed in Poland, where the net personal average tax rate fell by 48.4 percentage points for the single parent earning 67% of the AW and by 14.2 percentage points for the one-earner married couple on AW with two children. In New Zealand, the net personal average tax rate decreased by 17.5 percentage points for the single parent on 67% of the AW. In Lithuania, it decreased by between 6 and around 16 percentage points for all the household types. The highest decrease was observed for the one-earner couple on the AW with children (16.4 percentage points) and the single parent on 67% of the AW (16.3 percentage points). There were decreases of more than 10 percentage points also in Canada for the single parent on 67% of the AW (16.1 percentage points) and the one-earner couple on the AW with children (12.3 percentage points), in Ireland for the single parent on 67% of the AW (13.9 percentage points) and in Estonia for the two-earner couple on 133% of the AW with children (10.6 percentage points). In Sweden, seven out of the eight household types had reductions in net personal average tax rates exceeding 7 percentage points. It decreased the most for the two-earner couple on 133% of the AW without children (9.4 percentage points) and for the single person on 67% of the AW without children (9.2 percentage points). In Israel reductions ranging between 5 and 8 percentage points were observed for all but one household type, the exception being the single parent on 67% of the AW for whom the reduction was 0.6 percentage points. In Denmark, there were decreases for all household types and three of them saw decreases of above 5 percentage points ranging from 5.8 (for the single person earning the AW without children) to 7.8 (for the single person earning 167% of the AW). In Belgium, the net personal average tax rate decreased by more than 6 percentage points for the two-earner couples on 133% of the AW with or without children (6.7 and 7.5 percentage points respectively).

In contrast, the net personal average tax rate increased across all household types in four OECD member countries: Austria, Korea, Mexico and the Slovak Republic. All of those countries experienced increases of more than 5 percentage points. The largest change was in the Slovak Republic where it increased by 10.6 percentage points for the single parent on 67% of the AW. In Mexico, the net personal average tax rates increased by between 7 and around 9 percentage points for all household types except the single person on 167% of the AW (4.8 percentage points). In Korea, the net personal average tax rate increased by 6.0 percentage points for the single person on the AW and by 5.3 percentage points for the single person on 167% of the AW. In Austria, the single parent experienced a rise of 5.7 percentage points in the net personal average tax rate.

There were twenty other OECD member countries with both reductions or increases in the net personal average tax rate among the household types: Australia, Chile, the Czech Republic, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Japan, Latvia, Luxembourg, the Netherlands, Norway, Portugal, Slovenia, Spain, Turkey and the United Kingdom. There were significant decreases in the Netherlands where the net average personal tax rate fell by 18.3 percentage points for the single parent on 67% of the AW and by 10.3 percentage points for the single person on 67% of the AW without children. In France, there was a reduction of 12.1 percentage points for the single parent on 67% of the AW. In Hungary, the net personal average tax rate decreased by 9.3 percentage points for the single person on 167% of the AW without children. Reductions of more than 5 percentage points were also observed for the single parent on 67% of the AW in the United Kingdom (5.6 percentage points) and Portugal (5.5 percentage points), for the single person on 67% of the AW without children in Finland (5.5 percentage points) as well as for the two-earner couple on 133% of the AW without children in Finland (5.4 percentage points). In contrast, there were significant increases in the net personal average tax rate in Iceland where it increased by 12.6 percentage points for the single parent on 67% of the AW and by between 5 and around 7 percentage points for five other household types. In the Czech Republic, it increased by 12.6 percentage points for the single parent on 67% of the AW and by 5.6 percentage points for the one-earner couple on the AW with children. In Norway, there was an increase of 6.6 percentage points for the single parent on 67% of the AW. In Turkey the net personal average tax rate increased by 5.5 percentage points for the single person earning 167% of the AW.

Progressivity

The degree of progressivity of the personal income tax system can be assessed by comparing the burden faced by single persons earning 67% of the AW with that faced by their counterparts earning 167% of the AW. Hence Table 6.9 is compared with Table 6.11. For all OECD countries (except Hungary) and for all years between 2000 and 2018 the higher paid worker always pays a higher percentage of income in personal income tax than the lower paid worker. In Hungary, the exceptions are that the levels of tax burden are the same for both workers from 2013 onwards. In Mexico, from 2000 to 2010, the personal income tax was negative for the single persons earning 67% of the AW due to non-wastable tax credits.

On average, the progressivity of the personal income taxes increased in OECD countries. On average (excluding Mexico), the single person earning 67% of the AW paid 55% of the tax burden of the person earning 167% of the AW in 2000 and 53% in 2018.

Comparing the situation in each OECD country, personal income taxes have become more progressive in nineteen countries. The most significant changes were in Estonia where the tax burdens on lower paid worker fell from 85% to 43%, in Lithuania where it fell from about 77% to 57% and in Sweden where it decreased from 68% to 48%.

Between 2000 and 2018, personal income taxes became slightly less progressive (using this measure) in fourteen OECD countries: Australia, Austria, Denmark, Greece, Hungary, Iceland, Korea, Mexico, the Netherlands, Poland, Portugal, the Slovak Republic, Spain and the United States. The most significant changes occurred in Hungary where the ratio rose from about 58% of the higher paid person in 2000 to 100% from 2013 onwards and in Iceland where it rose from 55% in 2000 to 74% in 2018. The tax burden ratio remained at the same level in Chile, Japan and the Czech Republic in 2000 and 2018.

Families

The results presented in Tables 6.21 and 6.18 can be used to compare the net tax burdens (personal income tax plus employee social security contributions less cash benefits) faced by a one-earner married couple earning the AW with two children, and the childless single person at the same income level. The OECD average tax savings for the married couple compared with the single person represented 10.7% of gross income in 2000 and 11.2% in 2018.

Between 2000 and 2018, the savings for the one-earner married couple increased in sixteen countries and declined in nineteen others. There were six countries where the tax savings have increased by more than 5 percentage points: in Poland increasing by 11.6 percentage points from 5.7% to 17.3% of gross income, in New Zealand increasing by 10.7 percentage points from 5.8% to 16.5% of gross income, in Canada increasing by 10.3 percentage points from 10.9% to 21.2% of gross income, in Lithuania increasing by 9.8 percentage points from 0% to 9.8% and in Portugal increasing by 5.7 percentage points from 8.8% to 14.5% of gross income. There were corresponding reductions of more than 5 percentage points in Norway where the tax savings decreased by 7.5 percentage points from 11.4% to 3.9% of gross income and in the Netherlands with a reduction in the tax savings by 5.6 percentage points from 11.2% to 5.6% of gross income.

Tables showing the income taxes, social security contributions and cash benefits

The evolution of the income taxes, social security contributions and cash benefits for the eight household types across the OECD over the period 2000 to 2018 is presented in Tables 6.1 to 6.24.

• Tables 6.1 to 6.8 containing the (average) tax wedge comprising income taxes plus employee and employer social security contributions (including any applicable payroll taxes) less cash benefits,

• Tables 6.9 to 6.16 providing the (average) burden of personal income taxes, and the

• Tables 6.17 to 6.24 depicting the (average) burden of income taxes plus employee social security contributions less cash benefits (net personal average tax rates).

Tables 6.25 and 6.26 show the average gross and net earnings of a single individual between 2000 and 2018 in US dollar using purchasing power parities of national currencies and in national currencies.

Table 6.1. Income tax plus employee and employer contributions less cash benefits, single persons at 67% of average wage

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Table 6.2. Income tax plus employee and employer contributions less cash benefits, single persons at 100% of average wage

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Table 6.3. Income tax plus employee and employer contributions less cash benefits, single persons at 167% of average wage

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Table 6.4. Income tax plus employee and employer contributions less cash benefits, single parent at 67% of average wage

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Table 6.5. Income tax plus employee and employer contributions less cash benefits, married couple at 100% of average wage

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Table 6.6. Income tax plus employee and employer contributions less cash benefits, married couple with two children, at 100% and 33% of average wage

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Table 6.7. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 67% of average wage

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Table 6.8. Income tax plus employee and employer contributions less cash benefits, married couple at 100% and 33% of average wage

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Table 6.9. Income tax, single persons at 67% of average wage

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Table 6.10. Income tax, single persons at 100% of average wage

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Table 6.11. Income tax, single persons at 167% of average wage

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Table 6.12. Income tax, single parent at 67% of average wage

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Table 6.13. Income tax, married couple at 100% of average wage

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Table 6.14. Income tax, married couple with two children, at 100% and 33% of average wage

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Table 6.15. Income tax, married couple at 100% and 67% of average wage

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Table 6.16. Income tax, married couple at 100% and 33% of average wage

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Table 6.17. Income tax plus employee contributions less cash benefits, single persons at 67% of average wage

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Table 6.18. Income tax plus employee contributions less cash benefits, single persons at 100% of average wage

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Table 6.19. Income tax plus employee contributions less cash benefits, single persons at 167% of average wage

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Table 6.20. Income tax plus employee contributions less cash benefits, single parent at 67% of average wage

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Table 6.21. Income tax plus employee contributions less cash benefits, married couple at 100% of average wage

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Table 6.22. Income tax plus employee contributions less cash benefits, married couple with two children, at 100% and 33% of average wage

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Table 6.23. Income tax plus employee contributions less cash benefits, married couple at 100% and 67% of average wage

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Table 6.24. Income tax plus employee contributions less cash benefits, married couple at 100% and 33% of average wage

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Table 6.25. Annual average gross and net wage earnings, single individual no children, 2000-18

In US dollars using PPP

	2000		2008		2011		2012		2013		2014		2015		2016		2017		2018
	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net
Australia	31 517	23 134	40 783	31 587	46 261	35 957	48 085	37 048	53 606	41 221	54 671	41 903	54 760	41 580	56 532	42 790	57 694	43 641	59 806	45 066
Austria	32 763	22 618	43 606	28 665	47 743	31 725	50 032	33 052	52 617	34 527	53 598	35 009	54 985	35 718	57 100	38 767	58 949	39 831	60 737	40 813
Belgium	35 160	20 039	46 944	26 998	53 655	30 676	55 813	31 975	57 305	33 007	58 048	33 461	58 114	33 701	58 625	34 744	60 826	36 141	62 378	37 535
Canada	29 358	21 988	34 701	26 596	36 581	28 348	37 586	29 106	39 212	30 316	40 502	31 044	40 359	30 974	40 816	31 411	41 234	31 818	42 730	32 895
Chile	12 878	11 977	16 510	15 354	18 717	17 407	20 100	18 693	21 197	19 713	21 453	19 951	21 672	20 155	22 060	20 516	23 234	21 608	23 941	22 264
Czech Republic	11 229	8 704	19 592	14 960	22 126	17 016	22 748	17 542	23 611	18 211	24 452	18 803	24 788	19 000	25 954	19 822	28 381	21 537	30 712	23 151
Denmark	32 491	19 022	45 228	27 777	51 759	33 083	51 817	33 082	53 497	34 348	54 253	34 921	55 262	35 427	56 217	36 050	59 282	38 055	61 827	39 780
Estonia	8 383	6 544	18 429	15 136	20 266	16 271	21 118	16 913	22 457	18 081	23 417	18 818	24 272	19 795	26 312	21 477	27 973	22 826	29 636	25 190
Finland	26 791	17 714	40 972	28 534	44 811	31 648	45 584	32 193	46 884	32 754	47 072	32 673	47 678	32 968	48 694	33 706	49 305	34 553	50 542	35 399
France	28 715	20 342	38 078	27 498	42 180	30 399	42 808	30 770	45 113	32 365	46 108	32 912	46 551	33 109	47 749	33 875	49 769	35 238	51 504	36 712
Germany	36 476	20 718	49 976	29 061	54 898	33 076	56 399	33 953	57 952	35 069	59 784	36 143	60 547	36 522	62 840	37 836	65 105	39 199	67 254	40 547
Greece	23 084	18 065	33 688	25 234	33 553	24 590	34 044	24 979	33 426	25 008	34 888	26 198	34 214	25 935	34 434	25 583	35 545	26 323	36 806	27 189
Hungary	9 869	6 343	17 832	11 010	21 290	13 817	22 608	14 665	23 482	15 381	23 594	15 454	23 942	15 682	24 836	16 516	27 417	18 232	29 768	19 796
Iceland	32 011	23 868	47 570	34 607	41 642	29 825	44 682	31 875	48 605	34 484	51 794	36 819	54 024	38 166	58 438	41 466	63 605	45 454	66 505	47 410
Ireland	30 646	22 203	45 295	36 033	50 252	37 510	51 705	38 345	53 034	38 855	52 943	38 684	54 043	39 966	55 201	41 167	57 123	42 654	59 930	44 709
Israel1	27 797	20 541	30 832	24 889	31 790	26 371	32 500	27 093	33 510	28 023	34 197	28 381	35 607	29 372	37 533	30 798	39 393	32 416	41 825	34 264
Italy	26 762	18 989	34 254	24 139	38 055	26 340	39 372	27 186	40 666	28 017	41 029	28 298	41 368	28 506	42 893	29 548	44 170	30 410	45 291	31 062
Japan	32 234	25 870	42 654	34 021	44 869	35 433	46 928	36 912	47 734	37 460	48 252	37 712	49 144	38 280	50 063	38 936	50 213	39 033	51 849	40 266
Korea	26 564	24 187	42 837	37 635	43 081	37 703	45 400	39 487	46 433	40 175	47 516	41 031	50 047	43 057	51 754	44 371	52 948	45 284	56 488	48 045
Latvia	6 419	4 629	12 990	9 459	15 310	10 605	15 599	10 791	16 560	11 571	17 871	12 590	19 275	13 699	20 506	14 551	22 374	15 792	23 949	17 149
Lithuania	7 056	5 027	15 011	11 500	15 377	11 952	16 061	12 450	17 385	13 432	18 337	14 198	19 346	14 923	20 960	16 145	22 773	17 606	24 711	19 247
Luxembourg	37 537	26 777	52 267	37 950	55 988	40 082	57 313	41 194	59 905	42 214	62 117	43 481	63 401	43 848	64 768	44 674	67 601	47 987	68 735	48 456
Mexico	7 964	7 767	10 943	10 376	11 910	10 808	12 117	10 959	12 547	11 312	12 833	11 532	12 918	11 569	12 868	11 485	12 861	11 437	13 081	11 743
Netherlands	35 827	23 782	50 893	34 180	55 363	37 811	56 610	38 492	60 075	39 142	59 792	40 400	61 179	42 669	61 864	43 171	64 170	44 730	65 227	45 364
New Zealand	24 195	19 509	29 866	23 740	33 242	27 967	34 285	28 667	36 815	30 598	37 990	31 438	38 029	31 351	39 224	32 206	39 994	32 742	41 502	33 851
Norway	32 843	22 761	50 073	35 253	54 067	38 175	55 829	39 524	58 131	41 151	57 971	41 332	56 169	40 124	55 248	39 796	57 470	41 596	57 161	41 459
Poland	12 582	9 083	18 299	13 717	21 500	16 208	22 384	16 857	23 638	17 786	25 189	18 922	26 145	19 623	26 995	20 246	28 896	21 644	31 476	23 544
Portugal	16 522	12 813	24 493	19 111	26 013	19 958	28 147	21 735	30 247	21 944	29 959	21 818	29 780	21 319	30 451	22 013	31 010	22 487	31 866	23 381
Slovak Republic	9 776	7 844	16 411	12 668	18 940	14 621	19 444	15 011	20 363	15 729	21 471	16 550	21 694	16 688	22 670	17 395	23 696	18 121	25 147	19 148
Slovenia	16 893	10 886	24 880	16 657	27 842	18 539	28 903	19 294	29 934	20 027	30 357	20 264	30 400	20 268	31 138	20 720	32 731	21 695	34 231	22 553
Spain	23 411	18 765	32 033	25 853	35 729	27 854	37 259	28 742	38 569	29 730	39 542	30 451	39 839	31 366	40 349	31 773	41 404	32 669	42 535	33 492
Sweden	28 766	19 064	40 149	29 342	42 549	31 977	44 826	33 664	46 317	34 689	46 772	35 367	46 781	35 281	47 198	35 453	49 210	36 906	51 219	38 326
Switzerland	40 763	33 499	55 650	46 117	61 303	50 608	65 996	54 617	68 846	56 902	67 735	56 230	70 061	58 171	72 595	60 099	75 096	62 145	77 370	63 909
Turkey2	19 692	14 034	16 947	12 488	20 398	14 964	21 545	15 781	23 053	16 824	24 886	18 104	26 839	19 494	29 893	21 693	30 454	21 832	30 073	21 603
United Kingdom	35 358	26 232	47 574	35 402	48 273	36 171	49 690	37 400	50 468	38 373	50 283	38 423	51 964	39 794	53 107	40 646	55 818	42 702	57 095	43 733
United States	33 129	24 877	43 196	32 857	46 895	35 811	47 746	36 460	48 774	36 359	50 099	37 274	50 963	37 900	51 945	38 531	53 376	39 445	54 951	41 889
OECD Average	24 541	17 784	34 207	25 178	37 062	27 258	38 419	28 236	40 055	29 300	40 855	29 905	41 560	30 444	42 773	31 388	44 475	32 661	46 107	33 915

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

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

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Table 6.26. Annual average gross and net wage earnings, single individual no children, 2000-18 (national currency)

	2000		2008		2011		2012		2013		2014		2015		2016		2017		2018
	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net	gross	net
Australia	41 322	30 332	60 321	46 720	69 903	54 334	74 057	57 059	77 574	59 652	79 409	60 863	80 720	61 292	82 039	62 097	83 336	63 038	85 778	64 638
Austria	29 732	20 526	37 258	24 492	39 693	26 376	40 708	26 893	41 940	27 521	42 814	27 965	43 911	28 524	45 073	30 602	46 002	31 083	47 120	31 663
Belgium	31 644	18 035	40 698	23 405	44 636	25 520	45 886	26 288	46 197	26 609	46 451	26 776	46 479	26 954	46 528	27 574	47 527	28 239	48 455	29 157
Canada	36 038	26 992	42 834	32 830	45 357	35 148	46 780	36 226	47 996	37 106	49 832	38 195	50 368	38 655	50 822	39 111	51 626	39 837	53 350	41 071
Chile	3 690 623	3 432 280	5 619 936	5 226 540	6 513 881	6 057 909	6 979 141	6 490 601	7 412 107	6 893 260	7 877 707	7 326 268	8 481 551	7 887 842	8 975 815	8 347 507	9 348 496	8 694 101	9 669 058	8 991 462
Czech Republic	160 922	124 729	272 651	208 198	295 273	227 083	302 500	233 263	301 868	232 827	310 620	238 857	320 624	245 750	332 424	253 880	355 633	269 871	383 304	288 936
Denmark	281 700	164 922	359 300	220 667	386 457	247 013	391 951	250 237	393 463	252 625	397 600	255 926	403 600	258 738	406 600	260 743	412 045	264 509	421 547	271 227
Estonia	3 931	3 068	10 045	8 250	10 368	8 324	11 004	8 813	11 732	9 446	12 338	9 915	13 045	10 638	14 033	11 455	14 992	12 233	16 103	13 687
Finland	26 362	17 431	37 372	26 026	40 243	28 422	41 413	29 247	42 447	29 654	42 704	29 641	43 268	29 918	43 783	30 306	43 245	30 306	43 984	30 806
France	26 712	18 923	33 580	24 250	35 489	25 576	36 143	25 979	36 616	26 269	37 235	26 578	37 635	26 768	37 946	26 920	38 600	27 329	39 436	28 110
Germany	34 400	19 539	41 000	23 842	43 300	26 088	44 400	26 730	44 900	27 171	45 970	27 791	47 100	28 411	48 300	29 082	49 100	29 563	50 546	30 474
Greece	15 459	12 098	23 849	17 864	23 929	17 537	23 309	17 103	21 101	15 787	21 322	16 011	20 833	15 792	20 678	15 363	20 841	15 434	21 214	15 671
Hungary	1 086 240	698 166	2 336 124	1 442 307	2 645 712	1 717 097	2 840 112	1 842 297	2 934 744	1 922 257	3 053 364	1 999 953	3 172 680	2 078 105	3 343 284	2 223 284	3 730 608	2 480 854	4 138 492	2 752 097
Iceland	2 712 000	2 022 102	5 448 000	3 963 490	5 628 000	4 030 857	6 120 000	4 365 845	6 660 000	4 725 047	7 176 000	5 101 256	7 668 000	5 417 104	8 292 000	5 883 699	8 760 000	6 260 099	9 152 462	6 524 564
Ireland	28 924	20 956	42 779	34 031	41 785	31 190	42 557	31 561	43 022	31 520	43 363	31 683	43 746	32 351	44 720	33 350	45 500	33 974	46 774	34 895
Israel1	95 664	70 691	119 233	96 250	125 405	104 026	128 550	107 163	128 664	107 597	134 748	111 832	139 728	115 260	143 604	117 837	147 912	121 713	153 221	125 524
Italy	21 550	15 291	26 845	18 918	28 872	19 984	29 440	20 328	29 983	20 657	30 347	20 931	30 550	21 052	30 619	21 093	30 755	21 174	31 292	21 462
Japan	4 987 116	4 002 481	4 983 948	3 975 163	4 821 385	3 807 417	4 893 341	3 848 998	4 835 595	3 794 828	4 972 455	3 886 313	5 083 906	3 960 010	5 138 692	3 996 545	5 145 307	3 999 772	5 188 742	4 029 561
Korea	19 849 729	18 073 190	33 658 172	29 570 496	36 816 740	32 220 027	38 811 570	33 756 834	40 353 852	34 915 409	41 428 224	35 774 131	42 908 652	36 915 462	44 640 408	38 272 378	45 853 704	39 216 217	48 166 599	40 968 007
Latvia	2 316	1 670	7 476	5 444	7 632	5 286	7 896	5 463	8 268	5 777	8 892	6 264	9 588	6 815	10 140	7 195	10 980	7 750	11 881	8 508
Lithuania	3 187	2 270	7 398	5 667	6 949	5 401	7 270	5 636	7 707	5 955	8 116	6 284	8 623	6 652	9 370	7 217	10 216	7 898	11 121	8 662
Luxembourg	35 875	25 591	47 043	34 156	50 674	36 278	51 971	37 354	53 630	37 792	54 920	38 443	55 858	38 631	56 448	38 936	58 238	41 340	59 497	41 944
Mexico	48 607	47 400	81 740	77 504	91 386	82 933	95 224	86 121	98 922	89 190	103 246	92 777	107 551	96 320	111 754	99 737	116 276	103 401	122 208	109 711
Netherlands	31 901	21 176	43 146	28 977	46 287	31 612	46 670	31 733	47 950	31 242	48 360	32 676	49 540	34 552	50 120	34 976	50 730	35 362	51 567	35 863
New Zealand	34 923	28 159	44 521	35 389	49 395	41 557	51 278	42 875	53 234	44 244	54 733	45 293	56 110	46 257	57 649	47 334	58 824	48 157	60 360	49 232
Norway	298 385	206 788	443 613	312 312	491 072	346 730	504 535	357 183	524 887	371 568	537 881	383 500	557 749	398 425	566 279	407 905	578 745	418 882	596 477	432 621
Poland	23 061	16 649	33 711	25 270	38 731	29 198	40 205	30 278	41 652	31 339	44 513	33 437	46 136	34 628	47 708	35 780	50 573	37 881	54 191	40 534
Portugal	10 922	8 470	15 581	12 158	16 208	12 435	17 040	13 158	17 653	12 807	17 343	12 630	17 415	12 467	17 716	12 807	17 998	13 051	18 343	13 458
Slovak Republic	5 048	4 050	8 820	6 808	9 592	7 404	9 810	7 574	10 001	7 725	10 422	8 034	10 661	8 201	10 975	8 421	11 419	8 733	12 131	9 237
Slovenia	8 894	5 732	15 769	10 557	17 373	11 568	17 538	11 707	17 673	11 824	17 948	11 981	18 092	12 062	18 338	12 202	18 839	12 487	19 671	12 961
Spain	17 319	13 882	23 252	18 765	25 515	19 892	25 894	19 975	26 027	20 062	26 191	20 169	26 475	20 845	26 449	20 828	26 550	20 949	26 923	21 199
Sweden	263 581	174 686	352 470	257 589	376 309	282 810	387 960	291 356	398 220	298 247	408 188	308 651	414 105	312 312	424 963	319 215	435 821	326 852	453 539	339 369
Switzerland	72 910	59 918	83 088	68 856	85 671	70 724	89 364	73 955	90 359	74 683	86 820	72 073	86 558	71 868	89 160	73 812	89 599	74 146	90 908	75 092
Turkey2	5 545	3 952	14 913	10 989	19 708	14 458	21 973	16 094	24 674	18 007	27 487	19 996	31 191	22 654	37 357	27 109	41 843	29 996	46 921	33 705
United Kingdom	24 910	18 481	33 382	24 841	34 083	25 538	34 864	26 241	35 088	26 678	35 120	26 836	35 978	27 552	37 102	28 397	38 575	29 511	39 328	30 124
United States	33 129	24 877	43 196	32 857	46 895	35 811	47 746	36 460	48 774	36 359	50 099	37 274	50 963	37 900	51 945	38 531	53 376	39 445	54 951	41 889

Note: The annual average gross wage earnings in euro area countries are expressed in euros for all years.

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

2. Wage figures are based on the old definition of average worker (ISIC D, rev3.) for years 2000 to 2006.

Statlink

Note

← 1.  Tables 6.1 to 6.24 shows figures rounded to the first decimal. Due to rounding, changes in percentage points that are presented in the text may differ by one-tenth of a percentage point relative to those in the Tables.