Taxing Wages 2022

5. 2020 tax burdens (and changes to 2021)

Abstract

The chapter presents the results of tax burden measures on labour income for the eight model household types for 2020. 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 2021. This chapter compares the two sets of tables and analyses changes in the tax burdens between 2020 and 2021.

The following commentary on the changes in tax burdens and marginal tax rates between 2020 and 2021 focuses on two of the eight household types covered by the Taxing Wages models: single employees, without children, at the average wage (column 2 of the tables) and one-earner married couples, with two children, at the average wage (column 5). Comparisons with columns 1, 3-4 and 6-8 of the tables give corresponding results for the six other household types. Generally, only those changes exceeding one percentage point for average effective rates and five percentage points for marginal effective rates are flagged in this chapter. Most of these were due to tax reforms or changes in the tax systems. Further information on countries’ tax systems is given in Part II of the Report, entitled “Country details, 2021”.

Table 5.1 presents the total tax wedge (calculated as personal income tax plus employee and employer’s social security contributions [SSCs] less cash benefits) by household type as a percentage of labour costs (gross wage plus employers’ SSCs [including payroll taxes]) in 2020. In the majority of countries, changes in the gap between total labour costs and the corresponding net take-home pay in 2021 as compared with 2020 were within plus or minus one percentage point.

Comparing column 2 in Tables 3.1 and Table 5.1, the OECD average tax wedge remained unchanged at 34.6% in 2020 and 2021 for a single average worker. It fell by more than one percentage point in the Czech Republic (4.1 percentage points), Greece (2.2 percentage points), Latvia (1.7 percentage points) and Australia (1.3 percentage points). In the Czech Republic, the decrease was the result of the change in the PIT tax base in 2021, from employment income including employer SSCs to gross income only. In Greece, the decrease was mainly due the suspension of the Solidarity contribution payments for workers in the private sector in response to the COVID-19 crisis and due to lower employer and employee SSC rates. In Latvia, the decrease was driven by an increase in tax allowances and lower personal income taxes as well as reduced employer and employee SSC rates. In Australia, the decrease was due to an increase in income thresholds within the income tax brackets, leading to a larger proportion of income being taxed at a lower rate compared to 2020, and lower payroll taxes in 2021 than in 2020. The average tax wedge increased by one percentage point or more in Finland (1.3 percentage points), the United States (1.2 percentage points) and Israel (1.0 percentage point). In Finland, the increase was due to an increase in the SSC rate and higher income taxes. In the United States, the average tax wedge increased due to the combined effect of higher PIT and lower cash benefits. In Israel, the tax wedge increased as result of the removal of the one-time earned income tax credit (EITC) bonus delivered in 2020 as a response to the COVID-19 crisis.

For one-earner married couples (comparing column 5 of Tables 3.1 and 5.1), the OECD average tax wedge decreased by 0.4 percentage points between 2020 and 2021, from 25.0% to 24.6%. Decreases of more than one percentage point were observed in five countries – Australia, Chile, the Czech Republic, Greece and the United States. In Chile (-25.5 percentage points), the tax wedge decreased due to the introduction of the temporary Emergency Family Income (Ingreso Familiar de Emergencia) cash transfer, which increases with the number of household members. In the Czech Republic (5.0 percentage points), the tax wedge decreased due to the change in the personal income tax base. In Greece (2.4 percentage points), the removal of the Solidarity contribution payments for workers in the private sector and lower SSC rates, as already mentioned, led to the decrease in the tax wedge. In Australia (1.7 percentage points), the tax wedge decreased due to the increase in income thresholds within the income tax brackets as well as lower payroll taxes. In the United States (1.6 percentage points), the average tax wedge decreased as a result of higher refundable child tax credits and a reduction of the employer Michigan unemployment insurance contribution rate (from 3.06% in 2020 to 2.9% in 2021).

Table 5.2 shows the combined burden of personal income tax and employee SSCs in the form of personal average tax rates as a percentage of gross wage earnings in 2020. For single workers on the average wage, it decreased by more than one percentage point between 2020 and 2021 in Mexico (1.021 percentage points), in Greece (1.51 percentage points), Latvia (1.85 percentage points) and the Czech Republic (5.51  percentage points). For one-earner couples with two children, personal average tax rates decreased by more than one percentage point in Mexico (1.02 percentage points), Greece (1.64 percentage points), the United States (2.52 percentage points) and the Czech Republic (4.98 percentage points). In Mexico, the personal average rate decreased as result of changes in the income tax schedule. In Greece, decreases were the result of the suspension of the Solidarity contribution payments and lower employee SSC rates already mentioned. In the United States, decreases were mostly due to the higher refundable child tax credits. In the Czech Republic, the decrease occurred due to the change of the personal tax base in 2021 from employment income including employer SSCs to gross income only. The personal average tax rate as percentage of wage earnings increased by 1.0 percentage point in Israel for the average worker earning 100% of the average wage as well as for the one-earner married couple with two children due to the removal of the one-time EITC. It also increased by 1.26 percentage points for the one-earner married couple in Estonia due to lower tax allowances as a result of higher income.

Table 5.3 provides the combined burden of personal income tax and employee SSCs less the amount of cash benefits as a percentage of gross wage earnings in 2021. 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, the net personal average tax rate decreased by more than one percentage point between 2020 and 2021 in Mexico (1.02 percentage points), Greece (1.51 percentage points), Latvia (1.85 percentage points) and the Czech Republic (5.51 percentage points). For one-earner couples with two children, the net personal average tax rates decreased by more than one percentage point in six countries: Mexico (1.02  percentage points), Australia (1.30 percentage points), Greece (1.64 percentage points), the United States (1.67 percentage points), the Czech Republic (6.74 percentage points) and Chile (25.52  percentage points). The reasons for these changes are discussed above.

Table 5.4 presents information on personal income tax as a percentage of gross wage earnings in 2020. 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 2020 and 2021 for most OECD member countries. The OECD average personal income tax rate decreased by 0.06 percentage points to 14.94%. For the single worker on average wage, the average personal income tax rate decreased by more than one percentage point in Mexico and Germany (both by 1.01 percentage points), Latvia (1.35 percentage points) and the Czech Republic (5.51 percentage points). In Germany, the decrease was the result of higher thresholds for the payment of the solidarity tax, as a result of which 90% of tax payers no longer paid this tax. The personal income tax rate decreased in Mexico, Latvia and the Czech Republic for the reasons already mentioned.

For the one-earner couples with two children, changes to the average personal income tax rate were also minor in most OECD countries between 2020 and 2021. The OECD average dropped by 0.03 percentage points to 9.92%. Nevertheless, there were decreases of more than one percentage point for this household in three countries – Mexico (1.01 percentage points), the United States (2.52 percentage points) and the Czech Republic (4.98 percentage points). Decreases in Mexico and the United States were due to the reasons mentioned previously.

Table 5.5 provides information on employee SSCs as a percentage of gross wage earnings in 2020. Comparing columns 2 and 5 of Tables 3.5 and 5.5, there was only one change larger than one percentage point for both the single worker and the one-earner married couple between 2020 and 2021; this occurred in Greece (1.39 percentage points) and was a result of the reduction in employee SSC rates between 2020 and 2021. No changes were recorded in 25 out of the 38 OECD countries, and changes ranged from -0.55 to 0.44 percentage points in the remaining countries.

Table 5.6 shows the marginal tax wedge (rate of personal income tax plus employee and employer SSCs and payroll taxes where applicable minus cash benefits) as a percentage of labour costs, when the gross wage earnings of the principal earner rose by 1 currency unit in 2020. Comparing columns 2 and 5 respectively in Tables 3.6 and 5.6, changes between 2020 and 2021 in the marginal tax wedge were generally smaller than 5 percentage points, the exceptions being Norway (8.02 percentage points for both household types), Israel (10.22 percentage points for both household types), the Czech Republic (-15.00 percentage points for the one-earner married couple) and France (-22.53 percentage points for the one-earner married couple).

In Norway, the marginal tax wedge increased because income thresholds for the personal income tax increased less in 2021 than they did in 2020. In Israel, taxable income at the average wage was in a higher income tax bracket, resulting in a higher marginal personal income tax rate in 2021. In the Czech Republic, the marginal tax wedge decreased because the principal earner received the full amount of the refundable child credit in 2021 as the tax liability was fully exhausted by other wastable tax credits; the principal earner only received a residual of the refundable child tax credit in 2020. In France, the marginal tax wedge decreased as the in-work benefit, which was equal to 0 in 2021, remains unchanged when the worker’s income is increased by 1 EUR while the in-work benefit decreased in 2020 when income increased.

Table 5.7 presents the marginal rate of personal income tax plus employee SSCs minus cash benefits (the net personal marginal tax rate) by household type and wage level, when the gross wage earnings of the principal earner rose by 1 currency unit in 2020. Comparing columns 2 and 5 respectively in Tables 3.7 and 5.7, the pattern of changes between 2020 and 2021 in the net personal marginal tax rates was similar to that for the marginal tax wedge discussed above. Changes outside the range of plus or minus five percentage points were observed in Israel (+11.00 percentage points for both household types), Norway (+9.00 percentage points, both household types), Canada (-5.0 percentage points for the one-earner married couple), the Czech Republic (-20.07 percentage points for the one-earner married couple and -5.07 percentage points for the single worker) and France (-30.72 percentage points for the one-earner married couple). The changes in the net personal marginal tax rates for the Czech Republic, Israel, France and Norway resulted from changes to the marginal personal income tax rates explained in the previous paragraph. In Canada, the net personal marginal tax rate decreased because the one-earner married household no longer received an additional cash benefit, which was paid in 2020 but not in 2021; as a result, the marginal rate did not capture the withdrawal effect of the additional benefit.

Table 5.8 shows the percentage increase in net income relative to the percentage increase in gross wages when the latter increased by 1 currency unit in 2020.2 Table 5.9 shows 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 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 2020.

Table 5.1. Income tax plus employee and employer contributions less cash benefits, 2020

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)1	Married 2 ch 100-100 (% AW)1	Married no ch 100-67 (% AW)1
Australia	23.3	28.4	34.7	1.2	20.8	26.3	28.4	26.3
Austria	42.9	47.5	50.9	20.2	32.2	37.1	40.4	45.6
Belgium	45.4	52.2	58.6	27.9	36.4	44.5	48.0	49.5
Canada	27.5	30.9	34.1	-1.4	18.7	26.6	29.0	29.8
Chile	7.0	7.0	8.3	6.1	7.0	6.6	7.0	7.0
Colombia	0.0	0.0	0.0	-7.0	-4.7	-5.6	-4.7	0.0
Costa Rica	29.2	29.2	30.8	29.2	29.2	29.2	29.2	29.2
Czech Republic	41.8	44.0	45.8	22.8	26.8	35.5	37.7	43.2
Denmark	32.5	35.3	40.9	4.3	25.2	30.6	32.3	34.1
Estonia	33.4	37.3	41.2	18.7	27.6	31.0	33.4	35.7
Finland	34.8	41.4	47.9	24.2	37.0	36.1	39.2	38.7
France	39.7	46.6	53.2	16.7	37.7	40.1	43.5	43.8
Germany	44.7	48.8	51.3	27.6	32.5	41.2	43.9	47.0
Greece	33.9	38.9	44.8	26.7	35.5	35.8	39.4	38.0
Hungary	43.6	43.6	43.6	22.7	30.2	35.6	36.9	43.6
Iceland	29.1	32.5	37.4	17.1	19.5	30.4	32.2	31.1
Ireland	24.9	33.7	42.2	6.0	18.5	26.1	30.6	29.7
Israel	16.2	23.1	32.9	3.6	20.8	16.7	20.1	19.9
Italy	40.9	46.9	54.2	24.8	37.4	40.6	44.1	44.5
Japan	31.2	32.6	35.2	16.7	27.3	29.6	30.5	32.0
Korea	20.2	23.4	26.2	14.0	18.5	19.5	21.2	22.1
Latvia	38.7	42.3	42.9	23.6	32.1	34.7	37.2	40.8
Lithuania	33.5	37.1	40.0	9.1	20.7	29.8	32.2	35.7
Luxembourg	31.7	39.5	46.2	10.9	18.6	28.3	33.0	34.5
Mexico	19.4	20.4	23.4	19.4	20.4	20.0	20.4	20.0
Netherlands	28.7	36.1	41.2	5.5	29.6	28.2	32.0	33.1
New Zealand	14.1	19.3	24.6	-17.2	5.8	17.2	19.3	17.2
Norway	32.7	35.8	41.5	22.4	32.2	32.4	34.0	34.5
Poland	34.1	34.8	35.4	-3.8	13.1	21.9	24.3	34.5
Portugal	37.3	41.5	47.0	24.0	30.4	36.7	39.1	39.6
Slovak Republic	39.0	41.3	43.2	29.2	30.4	36.5	38.0	40.4
Slovenia	40.2	43.1	46.0	15.2	28.5	35.8	38.9	42.0
Spain	34.7	39.0	43.4	23.3	33.4	35.6	37.6	37.3
Sweden	40.5	42.7	50.3	32.7	37.4	38.7	40.0	41.8
Switzerland	19.7	22.5	27.1	5.1	10.1	16.4	18.9	22.3
Turkey	36.2	39.5	42.8	34.9	37.9	37.6	39.0	38.2
United Kingdom	26.0	30.9	37.2	9.4	26.4	26.6	28.9	28.9
United States	23.5	27.2	33.8	2.3	10.1	18.9	22.1	25.1
Unweighted average
OECD-Average	30.8	34.6	39.0	14.9	25.0	29.2	31.5	33.1
OECD-EU 22	37.1	41.5	45.9	18.7	29.6	34.6	37.3	39.7

Note: ch = children

1. Two-earner couple.

Statlink

Table 5.2. Income tax plus employee contributions, 2020

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)1	Married 2 ch 100-100 (% AW)1	Married no ch 100-67 (% AW)1
Australia	18.7	24.1	30.8	18.7	24.1	21.9	24.1	21.9
Austria	26.8	32.7	38.0	15.7	25.2	26.7	29.7	30.3
Belgium	31.3	39.3	47.4	25.4	27.3	34.5	37.8	36.1
Canada	20.8	24.6	29.9	13.9	21.2	23.1	24.6	23.1
Chile	7.0	7.0	8.3	7.0	7.0	7.0	7.0	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	10.5	10.5	12.4	10.5	10.5	10.5	10.5	10.5
Czech Republic	22.2	25.1	27.5	4.6	7.4	16.9	19.2	23.9
Denmark	32.6	35.4	40.9	30.9	31.5	34.3	35.4	34.3
Estonia	10.9	16.1	21.3	7.7	11.5	12.7	15.1	14.0
Finland	22.6	30.4	38.2	22.6	30.4	27.3	30.4	27.3
France	23.2	27.2	33.3	20.8	20.8	23.0	25.1	25.5
Germany	33.7	38.6	43.3	13.2	19.1	29.5	32.8	36.4
Greece	17.6	23.9	31.3	16.7	24.6	22.0	24.6	22.8
Hungary	33.5	33.5	33.5	19.3	24.0	27.8	28.7	33.5
Iceland	24.5	28.2	33.5	24.5	21.3	26.8	28.2	26.8
Ireland	16.6	26.3	35.8	11.6	16.2	22.0	26.3	22.0
Israel	12.2	18.7	28.5	4.5	18.7	13.7	16.7	15.6
Italy	22.3	30.2	39.8	15.0	23.6	24.2	28.0	27.0
Japan	20.6	22.2	25.9	20.6	20.8	21.6	22.2	21.6
Korea	11.6	15.1	19.0	9.8	13.2	12.8	14.4	13.7
Latvia	23.9	28.3	29.2	11.0	19.5	21.3	23.9	26.5
Lithuania	32.3	36.0	38.9	32.3	36.0	34.5	36.0	34.5
Luxembourg	22.3	31.1	38.7	16.3	19.3	25.5	29.7	25.5
Mexico	8.6	11.2	15.8	8.6	11.2	10.2	11.2	10.2
Netherlands	20.0	28.4	36.4	12.1	27.4	21.9	25.7	25.0
New Zealand	14.1	19.3	24.6	15.3	19.3	17.2	19.3	17.2
Norway	24.1	27.5	33.9	21.4	27.5	26.1	27.5	26.1
Poland	23.3	24.1	24.8	16.5	19.6	21.6	22.3	23.8
Portugal	22.4	27.7	34.4	13.4	17.2	21.7	24.6	25.3
Slovak Republic	20.5	23.6	26.1	14.5	13.8	19.9	21.6	22.4
Slovenia	30.6	34.0	37.3	24.8	26.2	29.1	31.0	32.6
Spain	15.2	20.7	26.5	0.3	13.5	16.3	18.9	18.5
Sweden	21.8	24.6	34.7	21.8	24.6	23.5	24.6	23.5
Switzerland	14.6	17.5	22.5	8.8	11.0	15.0	17.0	17.3
Turkey	25.1	28.9	32.8	23.5	27.1	26.7	28.3	27.4
United Kingdom	19.0	23.3	29.7	7.3	22.7	21.6	23.3	21.6
United States	21.5	24.3	29.1	4.1	12.5	18.0	20.6	22.5
Unweighted average
OECD-Average	20.5	24.7	29.8	14.9	19.7	21.3	23.3	23.0
OECD-EU 22	23.9	29.0	34.4	16.7	21.8	24.4	26.9	26.9

Note: ch = children

1. Two-earner couple.

Statlink

Table 5.3. Income tax plus employee contributions less cash benefits, 2020

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)1	Married 2 ch 100-100 (% AW)1	Married no ch 100-67 (% AW)1
Australia	18.7	24.1	30.8	-4.7	16.1	21.9	24.1	21.9
Austria	26.8	32.7	38.0	-2.2	13.2	19.5	23.7	30.3
Belgium	31.3	39.3	47.4	9.3	19.2	29.8	33.9	36.1
Canada	19.9	24.6	29.9	-12.0	11.3	19.6	22.6	23.1
Chile	7.0	7.0	8.3	6.1	7.0	6.6	7.0	7.0
Colombia	0.0	0.0	0.0	-7.0	-4.7	-5.6	-4.7	0.0
Costa Rica	10.5	10.5	12.4	10.5	10.5	10.5	10.5	10.5
Czech Republic	22.2	25.1	27.5	-3.3	2.1	13.7	16.6	23.9
Denmark	32.5	35.3	40.9	4.3	25.2	30.6	32.3	34.1
Estonia	10.9	16.1	21.3	-8.8	3.1	7.7	10.9	14.0
Finland	22.6	30.4	38.2	10.0	25.3	24.2	27.8	27.3
France	23.2	27.2	33.3	-6.1	15.1	20.5	23.0	25.5
Germany	33.7	38.6	43.3	13.2	19.1	29.5	32.8	36.4
Greece	17.6	23.9	31.3	8.7	19.7	20.1	24.6	22.8
Hungary	33.5	33.5	33.5	8.8	17.7	24.0	25.6	33.5
Iceland	24.5	28.2	33.5	11.8	14.4	26.0	27.9	26.8
Ireland	16.6	26.3	35.8	-4.4	9.5	17.9	23.0	22.0
Israel	12.2	18.7	28.5	-1.1	16.2	12.2	15.5	15.6
Italy	22.3	30.2	39.8	1.1	17.6	21.9	26.4	27.0
Japan	20.6	22.2	25.9	3.9	16.1	18.7	19.9	21.6
Korea	11.6	15.1	19.0	4.7	9.7	10.8	12.7	13.7
Latvia	23.9	28.3	29.2	5.2	15.7	19.0	22.0	26.5
Lithuania	32.3	36.0	38.9	7.5	19.3	28.5	31.0	34.5
Luxembourg	22.3	31.1	38.7	-1.4	7.4	18.4	23.8	25.5
Mexico	8.6	11.2	15.8	8.6	11.2	10.2	11.2	10.2
Netherlands	20.0	28.4	36.4	-6.0	21.1	19.5	23.8	25.0
New Zealand	14.1	19.3	24.6	-17.2	5.8	17.2	19.3	17.2
Norway	24.1	27.5	33.9	12.3	23.4	23.7	25.5	26.1
Poland	23.3	24.1	24.8	-20.8	-1.2	9.1	11.9	23.8
Portugal	22.4	27.7	34.4	6.0	13.8	21.7	24.6	25.3
Slovak Republic	20.5	23.6	26.1	7.8	9.4	17.3	19.3	22.4
Slovenia	30.6	34.0	37.3	1.5	17.0	25.4	29.0	32.6
Spain	15.2	20.7	26.5	0.3	13.5	16.3	18.9	18.5
Sweden	21.8	24.6	34.7	11.6	17.8	19.4	21.2	23.5
Switzerland	14.6	17.5	22.5	-1.0	4.4	11.0	13.7	17.3
Turkey	25.1	28.9	32.8	23.5	27.1	26.7	28.3	27.4
United Kingdom	19.0	23.3	29.7	0.8	18.4	19.0	21.1	21.6
United States	17.0	21.3	28.5	-5.9	2.7	12.2	15.7	18.9
Unweighted average
OECD-Average	20.3	24.6	29.8	2.0	13.4	18.3	21.0	22.9
OECD-EU 22	23.9	29.0	34.4	1.9	14.6	20.6	23.9	26.8

Note: ch = children

1. Two-earner couple.

Statlink

Table 5.4. Income tax, 2020

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)1	Married 2 ch 100-100 (% AW)1	Married no ch 100-67 (% AW)1
Australia	18.7	24.1	30.8	18.7	24.1	21.9	24.1	21.9
Austria	8.8	14.7	21.5	-2.3	7.3	8.7	11.7	12.4
Belgium	17.4	25.3	33.5	11.5	13.3	20.6	24.0	22.1
Canada	13.4	18.6	26.1	6.4	15.2	16.5	18.6	16.5
Chile	0.0	0.0	1.3	0.0	0.0	0.0	0.0	0.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	0.0	0.0	1.9	0.0	0.0	0.0	0.0	0.0
Czech Republic	11.2	14.1	16.5	-6.4	-3.6	5.9	8.2	12.9
Denmark	32.6	35.4	40.9	30.9	31.5	34.3	35.4	34.3
Estonia	9.3	14.5	19.7	6.1	9.9	11.1	13.5	12.4
Finland	12.6	20.3	28.0	12.6	20.3	17.2	20.3	17.2
France	11.9	15.9	22.3	9.5	9.5	11.7	13.8	14.1
Germany	13.6	18.5	26.7	-6.7	-0.8	9.6	12.9	16.3
Greece	2.1	8.4	15.8	1.2	9.1	6.5	9.1	7.3
Hungary	15.0	15.0	15.0	0.8	5.5	9.3	10.2	15.0
Iceland	24.4	28.1	33.4	24.4	21.2	26.6	28.1	26.6
Ireland	12.6	22.3	31.8	7.6	12.2	18.0	22.3	18.0
Israel	6.0	10.6	18.9	-1.7	10.6	6.4	8.6	8.3
Italy	12.8	20.7	30.2	5.5	14.1	14.8	18.5	17.5
Japan	6.1	7.8	12.6	6.1	6.4	7.1	7.8	7.1
Korea	2.6	6.1	11.1	0.9	4.2	3.9	5.4	4.7
Latvia	12.9	17.3	18.2	0.0	8.5	10.3	12.9	15.5
Lithuania	12.8	16.5	19.4	12.8	16.5	15.0	16.5	15.0
Luxembourg	10.0	18.8	26.4	4.0	7.0	13.2	17.4	13.2
Mexico	7.3	9.9	14.3	7.3	9.9	8.9	9.9	8.9
Netherlands	5.3	15.9	26.5	3.3	15.7	10.8	15.2	11.7
New Zealand	14.1	19.3	24.6	15.3	19.3	17.2	19.3	17.2
Norway	15.9	19.3	25.7	13.2	19.3	17.9	19.3	17.9
Poland	5.4	6.3	7.0	-1.3	1.7	3.7	4.4	5.9
Portugal	11.4	16.7	23.4	2.4	6.2	10.7	13.6	14.3
Slovak Republic	7.1	10.2	12.7	1.1	0.4	6.5	8.2	9.0
Slovenia	8.5	11.9	15.2	2.7	4.1	7.0	8.9	10.5
Spain	8.8	14.4	20.1	-6.0	7.2	10.0	12.6	12.2
Sweden	14.8	17.6	29.9	14.8	17.6	16.5	17.6	16.5
Switzerland	8.2	11.2	16.1	2.4	4.6	8.6	10.6	10.9
Turkey	10.1	13.9	17.8	8.5	12.1	11.7	13.3	12.4
United Kingdom	11.1	14.0	22.1	-0.7	13.4	12.9	14.0	12.9
United States	13.9	16.6	21.5	-3.6	4.8	10.4	12.9	14.8
Unweighted average
OECD-Average	10.8	15.0	20.5	5.3	10.0	11.6	13.7	13.2
OECD-EU 22	11.7	16.9	22.8	4.7	9.7	12.3	14.9	14.7

Note: ch = children

1. Two-earner couple.

Statlink

Table 5.5. Employee contributions, 2020

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)1	Married 2 ch 100-100 (% AW)1	Married no ch 100-67 (% AW)1
Australia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Austria	18.0	18.0	16.5	18.0	18.0	18.0	18.0	18.0
Belgium	13.9	14.0	13.9	13.9	14.0	13.9	13.8	13.9
Canada	7.4	6.0	3.7	7.4	6.0	6.6	6.0	6.6
Chile	7.0	7.0	7.0	7.0	7.0	7.0	7.0	7.0
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	10.5	10.5	10.5	10.5	10.5	10.5	10.5	10.5
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	10.0	10.2	10.2	10.0	10.2	10.1	10.2	10.1
France	11.3	11.3	11.0	11.3	11.3	11.3	11.3	11.3
Germany	20.1	20.1	16.6	19.9	19.9	19.9	19.9	20.1
Greece	15.5	15.5	15.5	15.5	15.5	15.5	15.5	15.5
Hungary	18.5	18.5	18.5	18.5	18.5	18.5	18.5	18.5
Iceland	0.2	0.1	0.1	0.2	0.1	0.2	0.1	0.2
Ireland	4.0	4.0	4.0	4.0	4.0	4.0	4.0	4.0
Israel	6.2	8.1	9.7	6.2	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	13.3	14.5	14.5	14.5	14.5	14.5
Korea	9.0	9.0	7.9	9.0	9.0	9.0	9.0	9.0
Latvia	11.0	11.0	11.0	11.0	11.0	11.0	11.0	11.0
Lithuania	19.5	19.5	19.5	19.5	19.5	19.5	19.5	19.5
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	14.7	12.5	9.9	8.8	11.7	11.0	10.5	13.4
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	4.9	7.0	7.0	7.0	7.0	7.0
Switzerland	6.4	6.4	6.4	6.4	6.4	6.4	6.4	6.4
Turkey	15.0	15.0	15.0	15.0	15.0	15.0	15.0	15.0
United Kingdom	7.9	9.3	7.5	7.9	9.3	8.7	9.3	8.7
United States	7.7	7.7	7.7	7.7	7.7	7.7	7.7	7.7
Unweighted average
OECD-Average	9.7	9.7	9.3	9.6	9.7	9.7	9.7	9.7
OECD-EU 22	12.2	12.1	11.7	11.9	12.1	12.0	12.0	12.2

Note: ch = children

1. Two-earner couple.

Statlink

Table 5.6. Marginal rate of income tax plus employee and employer contributions less cash benefits, 2020

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)1	Married 2 ch 100-100 (% AW)1	Married no ch 100-67 (% AW)1
Australia	39.6	45.3	42.4	58.5	45.3	45.3	45.3	45.3
Austria	55.7	59.5	40.9	55.7	59.5	59.5	59.5	59.5
Belgium	68.5	65.1	67.8	68.5	65.1	64.2	64.2	64.2
Canada	63.5	31.9	44.5	94.3	42.3	37.4	37.4	31.9
Chile	7.0	10.2	10.2	7.0	7.0	7.0	7.0	10.2
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	29.2	29.2	36.5	29.2	29.2	29.2	29.2	29.2
Czech Republic	48.5	48.5	48.5	48.5	48.5	48.5	48.5	48.5
Denmark	38.7	41.7	55.5	36.9	41.7	41.7	41.7	41.7
Estonia	41.2	49.5	41.2	41.2	49.5	49.5	49.5	49.5
Finland	53.5	55.0	58.1	53.5	55.0	55.0	55.0	55.0
France	64.6	58.2	59.4	74.6	64.5	50.6	58.2	47.9
Germany	54.9	59.3	44.3	52.4	51.7	56.9	59.1	57.1
Greece	47.1	49.9	55.9	47.1	49.9	49.9	49.9	49.9
Hungary	43.6	43.6	43.6	43.6	43.6	43.6	43.6	43.6
Iceland	39.5	39.5	47.7	49.9	48.6	46.3	39.5	39.5
Ireland	35.6	53.6	56.8	74.2	53.6	53.6	53.6	53.6
Israel	36.8	36.8	50.7	34.4	36.8	36.8	36.8	36.8
Italy	54.7	62.8	62.9	55.9	64.0	63.4	63.4	62.8
Japan	33.1	37.3	35.1	52.5	37.3	37.3	37.3	37.3
Korea	29.2	30.7	32.6	22.9	30.7	30.7	30.7	30.7
Latvia	49.5	49.5	45.0	28.3	49.5	49.5	49.5	49.5
Lithuania	44.3	44.3	44.3	44.3	44.3	44.3	44.3	44.3
Luxembourg	49.5	57.0	55.7	57.9	41.1	56.2	57.0	56.2
Mexico	17.4	25.2	28.4	17.4	25.2	25.2	25.2	25.2
Netherlands	44.9	51.2	51.5	50.5	56.8	51.2	51.2	51.2
New Zealand	17.5	30.0	33.0	42.5	55.0	30.0	30.0	30.0
Norway	41.9	41.9	52.5	41.9	41.9	41.9	41.9	41.9
Poland	36.2	36.2	36.2	96.9	36.2	36.2	36.2	36.2
Portugal	46.7	51.1	58.0	46.7	46.7	51.1	51.1	51.1
Slovak Republic	46.1	46.1	46.1	46.1	46.1	46.1	46.1	46.1
Slovenia	43.6	50.3	50.3	43.6	43.6	43.6	43.6	50.3
Spain	69.7	48.3	54.1	61.2	46.1	48.3	48.3	48.3
Sweden	45.3	48.5	66.0	45.3	48.5	48.5	48.5	48.5
Switzerland	26.5	32.0	36.0	19.0	24.6	29.5	33.6	30.3
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	47.3	52.3	31.5	31.5	40.8	31.5
Unweighted average
OECD-Average	41.5	43.4	45.7	47.7	43.4	42.8	43.3	42.7
OECD-EU 22	49.2	51.3	51.9	53.3	50.3	50.5	51.0	50.7

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. Two-earner couple.

Statlink

Table 5.7. Marginal rate of income tax plus employee contributions less cash benefits, 2020

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)1	Married 2 ch 100-100 (% AW)1	Married no ch 100-67 (% AW)1
Australia	36.0	42.0	39.0	56.0	42.0	42.0	42.0	42.0
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	59.5	29.7	43.4	93.7	40.4	35.4	35.4	29.7
Chile	7.0	10.2	10.2	7.0	7.0	7.0	7.0	10.2
Colombia	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
Costa Rica	10.5	10.5	19.7	10.5	10.5	10.5	10.5	10.5
Czech Republic	31.1	31.1	31.1	31.1	31.1	31.1	31.1	31.1
Denmark	38.7	41.7	55.5	36.9	41.7	41.7	41.7	41.7
Estonia	21.3	32.4	21.3	21.3	32.4	32.4	32.4	32.4
Finland	44.8	46.6	50.2	44.8	46.6	46.6	46.6	46.6
France	32.6	43.0	42.2	51.6	51.6	32.6	43.0	29.0
Germany	46.0	51.2	44.3	43.0	42.1	48.3	50.9	48.6
Greece	34.1	37.6	45.1	34.1	37.6	37.6	37.6	37.6
Hungary	33.5	33.5	33.5	33.5	33.5	33.5	33.5	33.5
Iceland	35.7	35.7	44.4	46.7	45.3	42.9	35.7	35.7
Ireland	28.5	48.5	52.0	71.4	48.5	48.5	48.5	48.5
Israel	32.0	32.0	47.0	29.4	32.0	32.0	32.0	32.0
Italy	40.4	51.1	51.2	42.0	52.7	51.9	51.9	51.1
Japan	22.8	27.7	31.1	45.2	27.7	27.7	27.7	27.7
Korea	21.5	23.2	28.4	14.6	23.2	23.2	23.2	23.2
Latvia	37.4	37.4	31.8	11.0	37.4	37.4	37.4	37.4
Lithuania	43.3	43.3	43.3	43.3	43.3	43.3	43.3	43.3
Luxembourg	42.5	51.1	49.6	52.1	33.0	50.1	51.1	50.1
Mexico	12.1	19.5	22.9	12.1	19.5	19.5	19.5	19.5
Netherlands	38.4	45.5	51.5	44.6	51.7	45.5	45.5	45.5
New Zealand	17.5	30.0	33.0	42.5	55.0	30.0	30.0	30.0
Norway	34.4	34.4	46.4	34.4	34.4	34.4	34.4	34.4
Poland	25.8	25.8	25.8	96.3	25.8	25.8	25.8	25.8
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	34.6	42.4	42.4	34.6	34.6	34.6	34.6	42.4
Spain	60.7	32.9	40.4	49.7	30.0	32.9	32.9	32.9
Sweden	28.1	32.3	55.3	28.1	32.3	32.3	32.3	32.3
Switzerland	21.8	27.6	32.3	13.9	19.8	25.0	29.3	25.9
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	43.3	48.6	26.3	26.3	36.3	26.3
Unweighted average
OECD-Average	32.3	35.0	38.5	39.3	34.9	34.3	34.9	34.2
OECD-EU 22	37.5	40.9	42.7	42.4	39.7	39.9	40.5	40.1

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. Two-earner couple.

Statlink

Table 5.8. Percentage increase in net income relative to percentage increase in gross wages, 2020

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)1	Married 2 ch 100-100 (% AW)1	Married no ch 100-67 (% AW)1
Australia	0.79	0.76	0.88	0.42	0.69	0.74	0.76	0.74
Austria	0.78	0.77	1.02	0.56	0.60	0.64	0.68	0.74
Belgium	0.65	0.73	0.78	0.49	0.55	0.65	0.69	0.71
Canada	0.51	0.93	0.81	0.06	0.67	0.80	0.84	0.91
Chile	1.00	0.97	0.98	0.99	1.00	1.00	1.00	0.97
Colombia	1.00	1.00	1.00	0.93	0.96	0.95	0.96	1.00
Costa Rica	1.00	1.00	0.92	1.00	1.00	1.00	1.00	1.00
Czech Republic	0.89	0.92	0.95	0.67	0.70	0.80	0.83	0.91
Denmark	0.91	0.90	0.75	0.66	0.78	0.84	0.86	0.89
Estonia	0.88	0.81	1.00	0.72	0.70	0.73	0.76	0.79
Finland	0.71	0.77	0.81	0.61	0.71	0.70	0.74	0.73
France	0.88	0.78	0.87	0.46	0.57	0.85	0.74	0.95
Germany	0.82	0.80	0.98	0.66	0.72	0.73	0.73	0.81
Greece	0.80	0.82	0.80	0.72	0.78	0.78	0.83	0.81
Hungary	1.00	1.00	1.00	0.73	0.81	0.88	0.89	1.00
Iceland	0.85	0.90	0.84	0.60	0.64	0.77	0.89	0.88
Ireland	0.86	0.70	0.75	0.27	0.57	0.63	0.67	0.66
Israel	0.77	0.84	0.74	0.70	0.81	0.77	0.80	0.81
Italy	0.77	0.70	0.81	0.59	0.57	0.62	0.65	0.67
Japan	0.97	0.93	0.93	0.57	0.86	0.89	0.90	0.92
Korea	0.89	0.91	0.88	0.90	0.85	0.86	0.88	0.89
Latvia	0.82	0.87	0.96	0.94	0.74	0.77	0.80	0.85
Lithuania	0.84	0.89	0.93	0.61	0.70	0.79	0.82	0.87
Luxembourg	0.74	0.71	0.82	0.47	0.72	0.61	0.64	0.67
Mexico	0.96	0.91	0.92	0.96	0.91	0.90	0.91	0.90
Netherlands	0.77	0.76	0.76	0.52	0.61	0.68	0.72	0.73
New Zealand	0.96	0.87	0.89	0.49	0.48	0.85	0.87	0.85
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	0.73	0.82	0.84	0.97
Portugal	0.85	0.84	0.79	0.70	0.77	0.77	0.80	0.81
Slovak Republic	0.88	0.92	0.95	0.76	0.77	0.85	0.87	0.90
Slovenia	0.94	0.87	0.92	0.66	0.79	0.88	0.92	0.86
Spain	0.46	0.85	0.81	0.50	0.81	0.80	0.83	0.82
Sweden	0.92	0.90	0.69	0.81	0.82	0.84	0.86	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	0.84	0.86	0.84
United Kingdom	0.84	0.89	0.82	0.27	0.83	0.84	0.86	0.87
United States	0.89	0.81	0.79	0.48	0.76	0.84	0.76	0.91
Unweighted average
OECD-Average	0.85	0.86	0.87	0.63	0.75	0.80	0.82	0.85
OECD-EU 22	0.82	0.83	0.87	0.60	0.71	0.76	0.78	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 5.8 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. Two-earner couple. 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, 2020

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)1	Married 2 ch 100-100 (% AW)1	Married no ch 100-67 (% AW)1
Australia	0.79	0.76	0.88	0.42	0.69	0.74	0.76	0.74
Austria	0.78	0.77	1.20	0.56	0.60	0.64	0.68	0.74
Belgium	0.58	0.73	0.78	0.44	0.55	0.65	0.69	0.71
Canada	0.50	0.98	0.84	0.06	0.71	0.85	0.88	0.97
Chile	1.00	0.97	0.98	0.99	1.00	1.00	1.00	0.97
Colombia	1.00	1.00	1.00	0.93	0.96	0.95	0.96	1.00
Costa Rica	1.00	1.00	0.92	1.00	1.00	1.00	1.00	1.00
Czech Republic	0.89	0.92	0.95	0.67	0.70	0.80	0.83	0.91
Denmark	0.91	0.90	0.75	0.66	0.78	0.84	0.86	0.89
Estonia	0.88	0.81	1.00	0.72	0.70	0.73	0.76	0.79
Finland	0.71	0.77	0.81	0.61	0.71	0.70	0.74	0.73
France	0.59	0.78	0.87	0.31	0.57	0.82	0.74	0.93
Germany	0.82	0.80	1.14	0.66	0.72	0.73	0.73	0.81
Greece	0.80	0.82	0.80	0.72	0.78	0.78	0.83	0.81
Hungary	1.00	1.00	1.00	0.73	0.81	0.88	0.89	1.00
Iceland	0.85	0.90	0.84	0.60	0.64	0.77	0.89	0.88
Ireland	0.86	0.70	0.75	0.27	0.57	0.63	0.67	0.66
Israel	0.75	0.82	0.73	0.68	0.80	0.76	0.79	0.79
Italy	0.77	0.70	0.81	0.59	0.57	0.62	0.65	0.67
Japan	0.97	0.93	1.00	0.57	0.86	0.89	0.90	0.92
Korea	0.89	0.91	0.91	0.90	0.85	0.86	0.88	0.89
Latvia	0.82	0.87	0.96	0.94	0.74	0.77	0.80	0.85
Lithuania	0.84	0.89	0.93	0.61	0.70	0.79	0.82	0.87
Luxembourg	0.74	0.71	0.82	0.47	0.72	0.61	0.64	0.67
Mexico	1.02	0.94	0.94	1.02	0.94	0.94	0.94	0.94
Netherlands	0.77	0.76	0.82	0.52	0.61	0.68	0.72	0.73
New Zealand	0.96	0.87	0.89	0.49	0.48	0.85	0.87	0.85
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	0.73	0.82	0.84	0.97
Portugal	0.85	0.84	0.79	0.70	0.77	0.77	0.80	0.81
Slovak Republic	0.88	0.92	0.95	0.76	0.77	0.85	0.87	0.90
Slovenia	0.94	0.87	0.92	0.66	0.79	0.88	0.92	0.86
Spain	0.46	0.85	0.81	0.50	0.81	0.80	0.83	0.82
Sweden	0.92	0.90	0.69	0.81	0.82	0.84	0.86	0.89
Switzerland	0.92	0.88	0.88	0.85	0.84	0.84	0.82	0.90
Turkey	0.90	0.86	0.91	0.88	0.84	0.84	0.86	0.84
United Kingdom	0.81	0.86	0.81	0.26	0.81	0.81	0.84	0.84
United States	0.89	0.81	0.80	0.49	0.76	0.84	0.76	0.91
Unweighted average
OECD-Average	0.85	0.87	0.89	0.61	0.76	0.81	0.83	0.86
OECD-EU 22	0.81	0.83	0.89	0.57	0.71	0.76	0.78	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. Two-earner couple. 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, 2020

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	41 366	33 631	61 740	46 873	103 107	71 390	41 366	43 307
Austria	43 025	31 486	64 216	43 213	107 241	66 521	43 025	43 989
Belgium	44 869	30 841	66 968	40 650	111 837	58 795	44 869	40 700
Canada	39 984	32 023	59 678	44 996	99 663	69 891	39 984	44 778
Chile	16 457	15 305	24 563	22 836	41 020	37 606	16 457	15 450
Colombia	9 086	9 086	13 561	13 561	22 647	22 647	9 086	9 722
Costa Rica	16 546	14 808	24 695	22 102	41 241	36 127	16 546	14 808
Czech Republic	22 072	17 177	32 943	24 670	55 015	39 884	22 072	22 789
Denmark	44 684	30 176	66 693	43 169	111 377	65 848	44 684	42 784
Estonia	21 708	19 346	32 400	27 173	54 109	42 594	21 708	23 616
Finland	37 047	28 673	55 295	38 471	92 342	57 075	37 047	33 332
France	34 732	26 665	51 839	37 751	86 571	57 730	34 732	36 857
Germany	45 832	30 367	68 407	41 973	114 239	64 771	45 832	39 773
Greece	23 209	19 116	34 641	26 348	57 850	39 757	23 209	21 197
Hungary	22 832	15 183	34 077	22 661	56 909	37 844	22 832	20 826
Iceland	43 922	33 141	65 556	47 050	109 478	72 848	43 922	38 744
Ireland	42 631	35 575	63 629	46 869	106 260	68 232	42 631	44 514
Israel	30 866	27 108	46 069	37 446	76 935	54 971	30 866	31 197
Italy	32 611	25 355	48 673	33 991	81 284	48 946	32 611	32 263
Japan	33 115	26 301	49 426	38 439	82 541	61 138	33 115	31 830
Korea	36 347	32 140	54 250	46 054	90 597	73 357	36 347	34 627
Latvia	18 991	14 456	28 345	20 314	47 336	33 528	18 991	18 001
Lithuania	24 969	16 893	37 267	23 866	62 235	38 024	24 969	23 100
Luxembourg	50 360	39 155	75 164	51 772	125 523	76 893	50 360	51 044
Mexico	9 734	8 898	14 529	12 895	24 263	20 430	9 734	8 898
Netherlands	47 238	37 793	70 504	50 487	117 742	74 825	47 238	50 091
New Zealand	30 167	25 925	45 025	36 347	75 192	56 661	30 167	35 367
Norway	42 012	31 904	62 704	45 478	104 716	69 206	42 012	36 825
Poland	22 832	17 521	34 078	25 864	56 911	42 804	22 832	27 587
Portugal	23 480	18 216	35 045	25 354	58 525	38 397	23 480	22 082
Slovak Republic	17 063	13 561	25 467	19 456	42 529	31 424	17 063	15 732
Slovenia	25 335	17 584	37 814	24 959	63 149	39 564	25 335	24 949
Spain	28 221	23 934	42 120	33 389	70 341	51 716	28 221	28 134
Sweden	35 482	27 739	52 958	39 913	88 440	57 733	35 482	31 367
Switzerland	53 757	45 918	80 235	66 161	133 992	103 877	53 757	54 289
Turkey	22 957	17 198	34 265	24 374	57 222	38 445	22 957	17 571
United Kingdom	40 126	32 489	59 890	45 928	100 017	70 360	40 126	39 811
United States	39 876	33 091	59 517	46 867	99 393	71 019	39 876	42 246
Unweighted average
OECD-Average	31 988	25 152	47 743	35 256	79 731	54 286	31 988	31 426
OECD-EU 22	32 237	24 400	48 116	33 742	80 353	51 496	32 237	31 579

Note: ch = children

Statlink

Table 5.11. Annual gross wage and net income, married couple, 2020

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

	Married 2 ch 100-0 (% AW)		Married 2 ch 100-67 (% AW)1		Married 2 ch 100-100 (% AW)1		Married no ch 100-67 (% AW)1
	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	61 740	51 797	103 107	80 504	123 481	93 747	103 107	80 504
Austria	64 216	55 716	107 241	86 327	128 432	98 054	107 241	74 699
Belgium	66 968	54 131	111 837	78 527	133 937	88 585	111 837	71 478
Canada	59 678	52 929	99 663	80 130	119 356	92 356	99 663	76 644
Chile	24 563	22 843	41 020	38 293	49 126	45 687	41 020	38 141
Colombia	13 561	14 197	22 647	23 918	27 123	28 394	22 647	22 647
Costa Rica	24 695	22 102	41 241	36 911	49 390	44 204	41 241	36 911
Czech Republic	32 943	32 245	55 015	47 459	65 886	54 953	55 015	41 847
Denmark	66 693	49 881	111 377	77 322	133 385	90 315	111 377	73 344
Estonia	32 400	31 390	54 109	49 923	64 801	57 750	54 109	46 519
Finland	55 295	41 322	92 342	69 995	110 589	79 793	92 342	67 143
France	51 839	44 018	86 571	68 853	103 678	79 811	86 571	64 534
Germany	68 407	55 353	114 239	80 551	136 813	91 926	114 239	72 637
Greece	38 105	30 588	63 635	50 843	76 210	57 469	63 635	49 154
Hungary	34 077	28 061	56 909	43 244	68 154	50 722	56 909	37 844
Iceland	65 556	56 139	109 478	81 034	131 111	94 514	109 478	80 191
Ireland	63 629	57 598	106 260	87 210	127 258	98 024	106 260	82 924
Israel	46 069	38 597	76 935	67 536	92 138	77 874	76 935	64 920
Italy	48 673	40 111	81 284	63 486	97 347	71 614	81 284	59 346
Japan	49 426	41 471	82 541	67 074	98 852	79 212	82 541	64 740
Korea	54 250	48 964	90 597	80 817	108 500	94 731	90 597	78 195
Latvia	28 345	23 904	47 336	38 360	56 689	44 218	47 336	34 769
Lithuania	37 267	30 073	62 235	44 480	74 533	51 453	62 235	40 760
Luxembourg	75 164	69 567	125 523	102 418	150 327	114 593	125 523	93 535
Mexico	14 529	12 895	24 263	21 792	29 058	25 789	24 263	21 792
Netherlands	70 504	55 639	117 742	94 794	141 008	107 488	117 742	88 280
New Zealand	45 025	42 434	75 192	62 272	90 050	72 694	75 192	62 272
Norway	62 704	48 001	104 716	79 905	125 409	93 479	104 716	77 382
Poland	34 078	34 479	56 911	51 705	68 157	60 048	56 911	43 385
Portugal	35 045	30 197	58 525	45 818	70 090	52 815	58 525	43 711
Slovak Republic	25 467	23 082	42 529	35 188	50 933	41 083	42 529	33 016
Slovenia	37 814	31 392	63 149	47 093	75 627	53 683	63 149	42 543
Spain	42 120	36 414	70 341	58 851	84 241	68 306	70 341	57 324
Sweden	52 958	43 541	88 440	71 280	105 917	83 454	88 440	67 652
Switzerland	80 235	76 687	133 992	119 204	160 470	138 505	133 992	110 820
Turkey	34 265	24 996	57 222	41 945	68 530	49 121	57 222	41 572
United Kingdom	59 890	48 895	100 017	81 026	119 780	94 466	100 017	78 418
United States	59 517	57 900	99 393	87 289	119 034	100 366	99 393	80 656
Unweighted average
OECD-Average	47 834	41 041	79 884	64 299	95 669	74 245	79 884	60 586
OECD-EU 22	48 273	40 850	80 616	63 351	96 546	72 552	80 616	58 475

Note: ch = children

1. Two-earner couple.

Statlink

Table 5.12. Annual labour costs and net income, single person, 2020

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	43 835	33 631	65 425	46 873	109 260	71 390	43 835	43 307
Austria	55 097	31 486	82 234	43 213	135 450	66 521	55 097	43 989
Belgium	56 472	30 841	85 113	40 650	142 140	58 795	56 472	40 700
Canada	44 155	32 023	65 073	44 996	106 109	69 891	44 155	44 778
Chile	16 457	15 305	24 563	22 836	41 020	37 606	16 457	15 450
Colombia	9 086	9 086	13 561	13 561	22 647	22 647	9 086	9 722
Costa Rica	20 930	14 808	31 239	22 102	52 170	36 127	20 930	14 808
Czech Republic	29 532	17 177	44 078	24 670	73 610	39 884	29 532	22 789
Denmark	44 684	30 176	66 693	43 169	111 377	65 848	44 684	42 784
Estonia	29 046	19 346	43 352	27 173	72 397	42 594	29 046	23 616
Finland	43 971	28 673	65 629	38 471	109 601	57 075	43 971	33 332
France	44 253	26 665	70 641	37 751	123 349	57 730	44 253	36 857
Germany	54 942	30 367	82 003	41 973	132 974	64 771	54 942	39 773
Greece	28 903	19 116	43 138	26 348	72 041	39 757	28 903	21 197
Hungary	26 941	15 183	40 211	22 661	67 152	37 844	26 941	20 826
Iceland	46 711	33 141	69 718	47 050	116 430	72 848	46 711	38 744
Ireland	47 342	35 575	70 660	46 869	118 002	68 232	47 342	44 514
Israel	32 354	27 108	48 712	37 446	81 924	54 971	32 354	31 197
Italy	42 910	25 355	64 044	33 991	106 954	48 946	42 910	32 263
Japan	38 202	26 301	57 018	38 439	94 287	61 138	38 202	31 830
Korea	40 268	32 140	60 102	46 054	99 391	73 357	40 268	34 627
Latvia	23 575	14 456	35 182	20 314	58 748	33 528	23 575	18 001
Lithuania	25 416	16 893	37 934	23 866	63 349	38 024	25 416	23 100
Luxembourg	57 289	39 155	85 506	51 772	142 795	76 893	57 289	51 044
Mexico	11 045	8 898	16 200	12 895	26 673	20 430	11 045	8 898
Netherlands	52 984	37 793	79 000	50 487	127 171	74 825	52 984	50 091
New Zealand	30 167	25 925	45 025	36 347	75 192	56 661	30 167	35 367
Norway	47 431	31 904	70 793	45 478	118 225	69 206	47 431	36 825
Poland	26 568	17 521	39 653	25 864	66 221	42 804	26 568	27 587
Portugal	29 057	18 216	43 368	25 354	72 425	38 397	29 057	22 082
Slovak Republic	22 215	13 561	33 157	19 456	55 373	31 424	22 215	15 732
Slovenia	29 414	17 584	43 902	24 959	73 316	39 564	29 414	24 949
Spain	36 659	23 934	54 714	33 389	91 373	51 716	36 659	28 134
Sweden	46 631	27 739	69 598	39 913	116 228	57 733	46 631	31 367
Switzerland	57 184	45 918	85 350	66 161	142 511	103 877	57 184	54 289
Turkey	26 975	17 198	40 261	24 374	67 236	38 445	26 975	17 571
United Kingdom	43 930	32 489	66 421	45 928	112 085	70 360	43 930	39 811
United States	43 244	33 091	64 387	46 867	107 314	71 019	43 244	42 246
Unweighted average
OECD-Average	36 997	25 152	55 359	35 256	92 224	54 286	36 997	31 426
OECD-EU 22	38 814	24 400	58 173	33 742	96 911	51 496	38 814	31 579

Note: ch = children

Statlink

Table 5.13. Annual labour costs and net income, married couple, 2020

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

	Married 2 ch 100-0 (% AW)		Married 2 ch 100-67 (% AW)1		Married 2 ch 100-100 (% AW)1		Married no ch 100-67 (% AW)1
	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	65 425	51 797	109 260	80 504	130 850	93 747	109 260	80 504
Austria	82 234	55 716	137 331	86 327	164 469	98 054	137 331	74 699
Belgium	85 113	54 131	141 585	78 527	170 227	88 585	141 585	71 478
Canada	65 073	52 929	109 229	80 130	130 147	92 356	109 229	76 644
Chile	24 563	22 843	41 020	38 293	49 126	45 687	41 020	38 141
Colombia	13 561	14 197	22 647	23 918	27 123	28 394	22 647	22 647
Costa Rica	31 239	22 102	52 170	36 911	62 479	44 204	52 170	36 911
Czech Republic	44 078	32 245	73 610	47 459	88 156	54 953	73 610	41 847
Denmark	66 693	49 881	111 377	77 322	133 385	90 315	111 377	73 344
Estonia	43 352	31 390	72 397	49 923	86 704	57 750	72 397	46 519
Finland	65 629	41 322	109 601	69 995	131 258	79 793	109 601	67 143
France	70 641	44 018	114 894	68 853	141 282	79 811	114 894	64 534
Germany	82 003	55 353	136 944	80 551	164 005	91 926	136 944	72 637
Greece	47 452	30 588	79 245	50 843	94 904	57 469	79 245	49 154
Hungary	40 211	28 061	67 152	43 244	80 422	50 722	67 152	37 844
Iceland	69 718	56 139	116 430	81 034	139 437	94 514	116 430	80 191
Ireland	70 660	57 598	118 002	87 210	141 320	98 024	118 002	82 924
Israel	48 712	38 597	81 067	67 536	97 425	77 874	81 067	64 920
Italy	64 044	40 111	106 954	63 486	128 089	71 614	106 954	59 346
Japan	57 018	41 471	95 219	67 074	114 035	79 212	95 219	64 740
Korea	60 102	48 964	100 370	80 817	120 203	94 731	100 370	78 195
Latvia	35 182	23 904	58 757	38 360	70 364	44 218	58 757	34 769
Lithuania	37 934	30 073	63 349	44 480	75 867	51 453	63 349	40 760
Luxembourg	85 506	69 567	142 795	102 418	171 012	114 593	142 795	93 535
Mexico	16 200	12 895	27 245	21 792	32 401	25 789	27 245	21 792
Netherlands	79 000	55 639	131 984	94 794	158 000	107 488	131 984	88 280
New Zealand	45 025	42 434	75 192	62 272	90 050	72 694	75 192	62 272
Norway	70 793	48 001	118 225	79 905	141 587	93 479	118 225	77 382
Poland	39 653	34 479	66 221	51 705	79 307	60 048	66 221	43 385
Portugal	43 368	30 197	72 425	45 818	86 737	52 815	72 425	43 711
Slovak Republic	33 157	23 082	55 373	35 188	66 315	41 083	55 373	33 016
Slovenia	43 902	31 392	73 316	47 093	87 803	53 683	73 316	42 543
Spain	54 714	36 414	91 373	58 851	109 429	68 306	91 373	57 324
Sweden	69 598	43 541	116 228	71 280	139 196	83 454	116 228	67 652
Switzerland	85 350	76 687	142 534	119 204	170 700	138 505	142 534	110 820
Turkey	40 261	24 996	67 236	41 945	80 522	49 121	67 236	41 572
United Kingdom	66 421	48 895	110 352	81 026	132 843	94 466	110 352	78 418
United States	64 387	57 900	107 632	87 289	128 775	100 366	107 632	80 656
Unweighted average
OECD-Average	55 473	41 041	92 546	64 299	110 946	74 245	92 546	60 586
OECD-EU 22	58 369	40 850	97 314	63 351	116 739	72 552	97 314	58 475

Note: ch = children

1. Two-earner couple.

Statlink

Notes

← 1.  Tables 5.1 to 5.7 show figures rounded to the first decimal. The text may present figures rounded 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.