{ "name": "EOR Compass Employer Payroll Tax Burden", "title": "Employer Payroll Tax Burden", "url": "https://eorcompass.com/datasets/employer-payroll-tax-burden/", "csv": "https://eorcompass.com/datasets/employer-payroll-tax-burden.csv", "markdown": "https://eorcompass.com/datasets/employer-payroll-tax-burden/index.md", "computed_at": "2026-09-15", "license": "https://eorcompass.com/terms", "headline": "The Employer Payroll Tax Burden carries 14 published figures read from 7 sources' own pages, from 0.03 to 15 percent, read 15 September 2026.", "quotes": [ "The Employer Payroll Tax Burden carries 14 published figures read from 7 sources' own pages, from 0.03 to 15 percent, read 15 September 2026.", "7 of the 19 named sources read in full publish a figure; 12 publish none, read 15 September 2026.", "Employer Payroll Tax Burden, charge us-futa: median 6 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge au-nsw-payroll-tax: median 5.45 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge au-qld-payroll-tax: median 4.75 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge us-social-security-employer: median 6.20 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge us-medicare-employer: median 1.45 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge fr-maladie-employer: median 13 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge fr-vieillesse-plafonnee: median 8.55 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge fr-allocations-familiales: median 5.25 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge fr-assurance-chomage: median 4 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge fr-fnal: median 0.10 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge fr-formation-professionnelle: median 0.55 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge au-vic-payroll-tax-regional: median 1.21 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge gb-employer-national-insurance: median 15 percent across 1 source, read 15 September 2026.", "Employer Payroll Tax Burden, charge fr-ags: median 0.03 percent across 1 source, read 15 September 2026." ], "citation": "\"EOR Compass Employer Payroll Tax Burden\", updated 2026-09-15, https://eorcompass.com/datasets/employer-payroll-tax-burden/.", "changed_since": null, "national": { "unit": "%", "n": 14, "median": 5, "min": 0.03, "max": 15, "p25": 1.046875, "p75": 6.7875000000000005, "mean": 5.1102, "units": { "%": 14 }, "published_sources": 7, "named_sources": 20, "read_sources": 19, "not_published": 12, "published_share": 0.368 }, "by_axis": { "charge": { "us-futa": { "%": { "n": 1, "median": 6, "min": 6, "max": 6, "p25": 6, "p75": 6, "mean": 6 } }, "au-nsw-payroll-tax": { "%": { "n": 1, "median": 5.45, "min": 5.45, "max": 5.45, "p25": 5.45, "p75": 5.45, "mean": 5.45 } }, "au-qld-payroll-tax": { "%": { "n": 1, "median": 4.75, "min": 4.75, "max": 4.75, "p25": 4.75, "p75": 4.75, "mean": 4.75 } }, "us-social-security-employer": { "%": { "n": 1, "median": 6.2, "min": 6.2, "max": 6.2, "p25": 6.2, "p75": 6.2, "mean": 6.2 } }, "us-medicare-employer": { "%": { "n": 1, "median": 1.45, "min": 1.45, "max": 1.45, "p25": 1.45, "p75": 1.45, "mean": 1.45 } }, "fr-maladie-employer": { "%": { "n": 1, "median": 13, "min": 13, "max": 13, "p25": 13, "p75": 13, "mean": 13 } }, "fr-vieillesse-plafonnee": { "%": { "n": 1, "median": 8.55, "min": 8.55, "max": 8.55, "p25": 8.55, "p75": 8.55, "mean": 8.55 } }, "fr-allocations-familiales": { "%": { "n": 1, "median": 5.25, "min": 5.25, "max": 5.25, "p25": 5.25, "p75": 5.25, "mean": 5.25 } }, "fr-assurance-chomage": { "%": { "n": 1, "median": 4, "min": 4, "max": 4, "p25": 4, "p75": 4, "mean": 4 } }, "fr-fnal": { "%": { "n": 1, "median": 0.1, "min": 0.1, "max": 0.1, "p25": 0.1, "p75": 0.1, "mean": 0.1 } }, "fr-formation-professionnelle": { "%": { "n": 1, "median": 0.55, "min": 0.55, "max": 0.55, "p25": 0.55, "p75": 0.55, "mean": 0.55 } }, "au-vic-payroll-tax-regional": { "%": { "n": 1, "median": 1.2125, "min": 1.2125, "max": 1.2125, "p25": 1.2125, "p75": 1.2125, "mean": 1.2125 } }, "gb-employer-national-insurance": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "fr-ags": { "%": { "n": 1, "median": 0.03, "min": 0.03, "max": 0.03, "p25": 0.03, "p75": 0.03, "mean": 0.03 } } } }, "rows": [ { "source": "IRS Topic 759, Form 940 FUTA filing and deposit requirements", "url": "https://www.irs.gov/taxtopics/tc759", "figure": "6.0%", "value": 6, "unit": "%", "axis": { "charge": "us-futa" }, "retrieved_at": "2026-09-11", "quote": "FUTA tax rate: The FUTA tax rate is 6.0%. The tax applies to the first $7,000 you paid to each employee as wages during the year.", "source_class": "primary-government", "text_sha256": "9fc5deb86094ef0a740d27f71c440d222e61ac9c9ced9b9cf6d12e5f47cd8adc" }, { "source": "Revenue NSW payroll tax thresholds and rates", "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates", "figure": "5.45%", "value": 5.45, "unit": "%", "axis": { "charge": "au-nsw-payroll-tax" }, "retrieved_at": "2026-09-12", "quote": "Payroll tax in NSW is calculated only on wages above an annual threshold, at a rate of 5.45%.", "source_class": "primary-government", "text_sha256": "18e8f94ba7cc07ea2171c204e4ff0b65c5a700e9b311c141d0f95a8786c6c390" }, { "source": "Queensland Revenue Office payroll tax rates and thresholds", "url": "https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/", "figure": "4.75%", "value": 4.75, "unit": "%", "axis": { "charge": "au-qld-payroll-tax" }, "retrieved_at": "2026-09-12", "quote": "The payroll tax rate is: 4.75% for employers or groups of employers who pay $6.5 million or less in Australian taxable wages", "source_class": "primary-government", "text_sha256": "ded6ee618846d6adfec3378cbc13976a289a5e9c62e49d5b5d1bea2297aa8b80" }, { "source": "IRS Topic 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "figure": "6.2%", "value": 6.2, "unit": "%", "axis": { "charge": "us-social-security-employer" }, "retrieved_at": "2026-09-12", "quote": "The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total.", "source_class": "primary-government", "text_sha256": "0802acfc28d0b3dce96484838b73cde1cd361d6dbb14fd7f32074d06834c0e7c" }, { "source": "IRS Topic 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "figure": "1.45%", "value": 1.45, "unit": "%", "axis": { "charge": "us-medicare-employer" }, "retrieved_at": "2026-09-12", "quote": "The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total.", "source_class": "primary-government", "text_sha256": "0802acfc28d0b3dce96484838b73cde1cd361d6dbb14fd7f32074d06834c0e7c" }, { "source": "URSSAF taux de cotisations, secteur prive", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "figure": "13 %", "value": 13, "unit": "%", "axis": { "charge": "fr-maladie-employer" }, "retrieved_at": "2026-09-12", "quote": "Taux plein à 13 %", "source_class": "primary-government", "text_sha256": "77e45024ee9ce7bbf3bae5cfffc2d11d1c69cb9e82e2db51b11491b41f3b2747" }, { "source": "URSSAF taux de cotisations, secteur prive", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "figure": "8,55 %", "value": 8.55, "unit": "%", "axis": { "charge": "fr-vieillesse-plafonnee" }, "retrieved_at": "2026-09-12", "quote": "2,11 % sur la totalité et 8,55 % dans la limite du plafond", "source_class": "primary-government", "text_sha256": "77e45024ee9ce7bbf3bae5cfffc2d11d1c69cb9e82e2db51b11491b41f3b2747" }, { "source": "URSSAF taux de cotisations, secteur prive", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "figure": "5,25 %", "value": 5.25, "unit": "%", "axis": { "charge": "fr-allocations-familiales" }, "retrieved_at": "2026-09-12", "quote": "Taux plein à 5,25 %", "source_class": "primary-government", "text_sha256": "77e45024ee9ce7bbf3bae5cfffc2d11d1c69cb9e82e2db51b11491b41f3b2747" }, { "source": "URSSAF taux de cotisations, secteur prive", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "figure": "4,00 %", "value": 4, "unit": "%", "axis": { "charge": "fr-assurance-chomage" }, "retrieved_at": "2026-09-12", "quote": "Contribution assurance chômage 4,00 % dans la limite de 192 240 € en 2026", "source_class": "primary-government", "text_sha256": "77e45024ee9ce7bbf3bae5cfffc2d11d1c69cb9e82e2db51b11491b41f3b2747" }, { "source": "URSSAF taux de cotisations, secteur prive", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "figure": "0,10 %", "value": 0.1, "unit": "%", "axis": { "charge": "fr-fnal" }, "retrieved_at": "2026-09-12", "quote": "0,10 % dans la limite du plafond", "source_class": "primary-government", "text_sha256": "77e45024ee9ce7bbf3bae5cfffc2d11d1c69cb9e82e2db51b11491b41f3b2747" }, { "source": "URSSAF taux de cotisations, secteur prive", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "figure": "0,55 %", "value": 0.55, "unit": "%", "axis": { "charge": "fr-formation-professionnelle" }, "retrieved_at": "2026-09-12", "quote": "Contribution formation professionnelle et taxe d'apprentissage Pour une entreprise de moins de 11 salariés : 0,55 %", "source_class": "primary-government", "text_sha256": "77e45024ee9ce7bbf3bae5cfffc2d11d1c69cb9e82e2db51b11491b41f3b2747" }, { "source": "State Revenue Office Victoria payroll tax current rates", "url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates", "figure": "1.2125%", "value": 1.2125, "unit": "%", "axis": { "charge": "au-vic-payroll-tax-regional" }, "retrieved_at": "2026-09-12", "quote": "1.2125% for regional Victorian employers", "source_class": "primary-government", "text_sha256": "4f05e0978dd430481b7ce4b48df0fd5921db7a54eb6756a81790cd2cefb31ad3" }, { "source": "GOV.UK National Insurance rates and categories", "url": "https://www.gov.uk/national-insurance-rates-letters", "figure": "15%", "value": 15, "unit": "%", "axis": { "charge": "gb-employer-national-insurance" }, "retrieved_at": "2026-09-12", "quote": "A 15% 15% 15%", "source_class": "primary-government", "text_sha256": "0446420fd5c244066b8c32aedac1a0b2412b50584e2dc05eef4b15239a01467a" }, { "source": "URSSAF taux de cotisations, secteur prive", "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "figure": "0,03 %", "value": 0.03, "unit": "%", "axis": { "charge": "fr-ags" }, "retrieved_at": "2026-09-12", "quote": "0,03 % pour les entreprises de travail temporaire", "source_class": "primary-government", "text_sha256": "77e45024ee9ce7bbf3bae5cfffc2d11d1c69cb9e82e2db51b11491b41f3b2747" } ], "not_published": [ { "source": "IRS understanding employment taxes", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/understanding-employment-taxes", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS FUTA credit reduction", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "IRS Publication 15-A, Employer's Supplemental Tax Guide", "url": "https://www.irs.gov/publications/p15a", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "Social Security Administration contribution and benefit base", "url": "https://www.ssa.gov/oact/cola/cbb.html", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "Social Security Administration cost-of-living adjustment fact sheet", "url": "https://www.ssa.gov/news/en/cola/factsheets/2026.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC rates and thresholds for employers", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "HMRC rates and allowances: National Insurance contributions", "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "Canada Revenue Agency CPP contribution rates, maximums and exemptions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Canada Revenue Agency EI premium rates and maximums", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "URSSAF calcul des cotisations employeur", "url": "https://www.urssaf.fr/accueil/employeur/cotisations/comprendre-cotisations/calcul-cotisations-employeur.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Australian Taxation Office super guarantee rate", "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.irs.gov/taxtopics/tc751", "label": "IRS Topic 751, Social Security and Medicare withholding rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/understanding-employment-taxes", "label": "IRS understanding employment taxes", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction", "label": "IRS FUTA credit reduction", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/taxtopics/tc759", "label": "IRS Topic 759, Form 940 FUTA filing and deposit requirements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p15a", "label": "IRS Publication 15-A, Employer's Supplemental Tax Guide", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ssa.gov/oact/cola/cbb.html", "label": "Social Security Administration contribution and benefit base", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ssa.gov/news/en/cola/factsheets/2026.html", "label": "Social Security Administration cost-of-living adjustment fact sheet", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "HMRC rates and thresholds for employers", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/national-insurance-rates-letters", "label": "GOV.UK National Insurance rates and categories", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "label": "HMRC rates and allowances: National Insurance contributions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates", "label": "Revenue NSW payroll tax thresholds and rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates", "label": "State Revenue Office Victoria payroll tax current rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/", "label": "Queensland Revenue Office payroll tax rates and thresholds", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "label": "Canada Revenue Agency CPP contribution rates, maximums and exemptions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html", "label": "Canada Revenue Agency EI premium rates and maximums", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html", "label": "URSSAF taux de cotisations, secteur prive", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.urssaf.fr/accueil/employeur/cotisations/comprendre-cotisations/calcul-cotisations-employeur.html", "label": "URSSAF calcul des cotisations employeur", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee", "label": "Australian Taxation Office super guarantee rate", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.twc.texas.gov/programs/unemployment-tax/tax-rates", "label": "Texas Workforce Commission unemployment insurance tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "gov.uk", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through the estate's fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 19 named sources that could be read published a usable figure; 12 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 152 candidate sentence(s) were refused by a reviewer with the reason recorded. Derivation as chartered: one row per jurisdiction per employer-side charge - social contribution rate and ceiling, unemployment levy and wage base, the state or national payroll tax with its threshold, the mandatory pension contribution - each quoted from the revenue authority that levies it; the figure is the TOTAL EMPLOYER ON-COST as a percentage of the same gross salary, ranked across jurisdictions, which nobody publishes as one table, plus the count of jurisdictions whose rate changed since the previous read", "embed": "

0.03 to 15 percent

14 published figures, Employer Payroll Tax Burden, across 7 sources, read 15 September 2026

Source: EOR Compass Employer Payroll Tax Burden
" }