What is payroll tax: Employer Payroll Tax Burden
The Employer Payroll Tax Burden carries 17 published figures read from 9 sources' own pages; the 16 published figures given by charge run from 0.03 to 15 percent, read 24 October 2026.
- 60 to 3
- 23 to 5
- 55 to 8
- 18 to 10
- 10 to 13
- 313 to 15
Bands
| Bucket | Value |
|---|---|
| 0 to 3 | 6 figures |
| 3 to 5 | 2 figures |
| 5 to 8 | 5 figures |
| 8 to 10 | 1 figure |
| 10 to 13 | 0 figures |
| 13 to 15 | 3 figures |
9 of the 18 named sources read in full publish a figure; 9 publish none, read 24 October 2026.
By charge and time and threshold band
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| chargeus-futa | 6% | 6 to 6% | 1 |
| chargeau-nsw-payroll-tax | 5.45% | 5.45 to 5.45% | 1 |
| chargeau-qld-payroll-tax | 4.75% | 4.75 to 4.75% | 1 |
| chargeus-social-security-employer | 6.2% | 6.2 to 6.2% | 1 |
| chargeus-medicare-employer | 1.45% | 1.45 to 1.45% | 1 |
| chargefr-maladie-employer | 13% | 13 to 13% | 1 |
| chargefr-vieillesse-plafonnee | 8.55% | 8.55 to 8.55% | 1 |
| chargefr-allocations-familiales | 5.25% | 5.25 to 5.25% | 1 |
| chargefr-assurance-chomage | 4% | 4 to 4% | 1 |
| chargefr-fnal | 0.1% | 0.1 to 0.1% | 1 |
| chargefr-formation-professionnelle | 0.55% | 0.55 to 0.55% | 1 |
| chargeau-vic-payroll-tax-regional | 1.21% | 1.21 to 1.21% | 1 |
| chargegb-employer-national-insurance | 15% | 15 to 15% | 1 |
| chargefr-ags | 0.03% | 0.03 to 0.03% | 1 |
| chargefr-formation-professionnelle-11-plus | 1% | 1 to 1% | 1 |
| chargeuk-class1-employer-ni | 15% | 15 to 15% | 1 |
| time2027 | 6.2% | 6.2 to 6.2% | 1 |
| threshold bandus-oasdi-taxable-maximum-2027 | 192,300USD | 192,300 to 192,300USD | 1 |
| threshold banduk-ni-secondary-threshold-weekly | 96GBP | 96 to 96GBP | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (19)
- Social Security Administration contribution and benefit base, read 2026-10-24:
The OASDI tax rate for wages paid in 2027 is set by statute at 6.2 percent for employees and employers, each. Thus, an individual with wages equal to or larger than $192,300 would contribute $11,922.60 to the OASDI program in 2027, and his or her employer would contribute the same amount.
- HMRC rates and thresholds for employers, read 2026-10-19:
Secondary threshold £96 per week
- GOV.UK National Insurance rates and categories, read 2026-10-19:
A 15% 15% 15%
- HMRC rates and thresholds for employers, read 2026-10-19:
A 15% 15% 15% 15%
- URSSAF taux de cotisations, secteur prive, read 2026-10-24:
Taux plein à 13 %
- URSSAF taux de cotisations, secteur prive, read 2026-10-24:
2,11 % sur la totalité et 8,55 % dans la limite du plafond
- IRS Topic 751, Social Security and Medicare withholding rates, read 2026-10-24:
The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total.
- Social Security Administration contribution and benefit base, read 2026-10-24:
The OASDI tax rate for wages paid in 2027 is set by statute at 6.2 percent for employees and employers, each.
- IRS Topic 759, Form 940 FUTA filing and deposit requirements, read 2026-10-11:
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.
- Revenue NSW payroll tax thresholds and rates, read 2026-10-12:
Payroll tax in NSW is calculated only on wages above an annual threshold, at a rate of 5.45%.
- URSSAF taux de cotisations, secteur prive, read 2026-10-24:
Taux plein à 5,25 %
- Queensland Revenue Office payroll tax rates and thresholds, read 2026-10-24:
The payroll tax rate is: 4.75% for employers or groups of employers who pay $6.5 million or less in Australian taxable wages
- URSSAF taux de cotisations, secteur prive, read 2026-10-24:
Contribution assurance chômage 4,00 % dans la limite de 192 240 € en 2026
- IRS Topic 751, Social Security and Medicare withholding rates, read 2026-10-24:
The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total.
- State Revenue Office Victoria payroll tax current rates, read 2026-10-24:
1.2125% for regional Victorian employers
- URSSAF taux de cotisations, secteur prive, read 2026-10-24:
Pour une entreprise de 11 salariés et plus : 1 %
- URSSAF taux de cotisations, secteur prive, read 2026-10-24:
Contribution formation professionnelle et taxe d'apprentissage Pour une entreprise de moins de 11 salariés : 0,55 %
- URSSAF taux de cotisations, secteur prive, read 2026-10-24:
0,10 % dans la limite du plafond
- URSSAF taux de cotisations, secteur prive, read 2026-10-24:
0,03 % pour les entreprises de travail temporaire
Read in full, publishes no figure
9 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- IRS understanding employment taxes, read 2026-09-12: read in full and no accepted figure on the page
- IRS FUTA credit reduction, read 2026-09-12: every candidate on the page was refused
- IRS Publication 15-A, Employer's Supplemental Tax Guide, read 2026-09-11: every candidate on the page was refused
- Social Security Administration cost-of-living adjustment fact sheet, read 2026-09-12: every candidate on the page was refused
- HMRC rates and allowances: National Insurance contributions, read 2026-09-11: every candidate on the page was refused
- Canada Revenue Agency CPP contribution rates, maximums and exemptions, read 2026-09-12: every candidate on the page was refused
- Canada Revenue Agency EI premium rates and maximums, read 2026-09-19: every candidate on the page was refused
- URSSAF calcul des cotisations employeur, read 2026-10-24: every candidate on the page was refused
- Australian Taxation Office super guarantee rate, read 2026-09-19: every candidate on the page was refused
Methodology
Every row is a verbatim sentence read from the named source's own page through our 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).
9 of the 18 named sources that could be read published a usable figure; 9 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 for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 17 figures, never sentences; 267 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): 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
267 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (19)
- IRS Topic 751, Social Security and Medicare withholding rates(the publisher's own terms; quoted for reporting and comment)
- IRS understanding employment taxes(the publisher's own terms; quoted for reporting and comment)
- IRS FUTA credit reduction(the publisher's own terms; quoted for reporting and comment)
- IRS Topic 759, Form 940 FUTA filing and deposit requirements(the publisher's own terms; quoted for reporting and comment)
- IRS Publication 15-A, Employer's Supplemental Tax Guide(the publisher's own terms; quoted for reporting and comment)
- Social Security Administration contribution and benefit base(the publisher's own terms; quoted for reporting and comment)
- Social Security Administration cost-of-living adjustment fact sheet(the publisher's own terms; quoted for reporting and comment)
- HMRC rates and thresholds for employers(the publisher's own terms; quoted for reporting and comment)
- GOV.UK National Insurance rates and categories(the publisher's own terms; quoted for reporting and comment)
- HMRC rates and allowances: National Insurance contributions(the publisher's own terms; quoted for reporting and comment)
- Revenue NSW payroll tax thresholds and rates(the publisher's own terms; quoted for reporting and comment)
- State Revenue Office Victoria payroll tax current rates(the publisher's own terms; quoted for reporting and comment)
- Queensland Revenue Office payroll tax rates and thresholds(the publisher's own terms; quoted for reporting and comment)
- Canada Revenue Agency CPP contribution rates, maximums and exemptions(the publisher's own terms; quoted for reporting and comment)
- Canada Revenue Agency EI premium rates and maximums(the publisher's own terms; quoted for reporting and comment)
- URSSAF taux de cotisations, secteur prive(the publisher's own terms; quoted for reporting and comment)
- URSSAF calcul des cotisations employeur(the publisher's own terms; quoted for reporting and comment)
- Australian Taxation Office super guarantee rate(the publisher's own terms; quoted for reporting and comment)
- Texas Workforce Commission unemployment insurance tax rates(the publisher's own terms; quoted for reporting and comment)
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The Employer Payroll Tax Burden carries 17 published figures read from 9 sources' own pages; the 16 published figures given by charge run from 0.03 to 15 percent, read 24 October 2026.
9 of the 18 named sources read in full publish a figure; 9 publish none, read 24 October 2026.
Employer Payroll Tax Burden, charge us-futa: median 6 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge au-nsw-payroll-tax: median 5.45 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge au-qld-payroll-tax: median 4.75 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge us-social-security-employer: median 6.20 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge us-medicare-employer: median 1.45 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge fr-maladie-employer: median 13 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge fr-vieillesse-plafonnee: median 8.55 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge fr-allocations-familiales: median 5.25 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge fr-assurance-chomage: median 4 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge fr-fnal: median 0.10 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge fr-formation-professionnelle: median 0.55 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge au-vic-payroll-tax-regional: median 1.21 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge gb-employer-national-insurance: median 15 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge fr-ags: median 0.03 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge fr-formation-professionnelle-11-plus: median 1 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, charge uk-class1-employer-ni: median 15 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, time 2027: median 6.20 percent across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, threshold band us-oasdi-taxable-maximum-2027: median 192,300 USD across 1 source, read 24 October 2026.
Employer Payroll Tax Burden, threshold band uk-ni-secondary-threshold-weekly: median 96 GBP across 1 source, read 24 October 2026.
Cite as: "EOR Compass Employer Payroll Tax Burden", updated 2026-10-25, https://eorcompass.com/datasets/employer-payroll-tax-burden/.
Download the CSV (19 rows, computed 2026-10-25)