# Payroll tax: Employer Payroll Tax Burden

> 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.

EOR Compass · https://eorcompass.com/datasets/employer-payroll-tax-burden/ · computed 2026-09-15

**Median of the published figures:** 5 % (range 0.03 to 15 %; 14 sources with a figure; 7 of 19 sources read publish one).

7 of the 19 named sources read in full publish a figure; 12 publish none, read 15 September 2026.

## By charge

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| charge us-futa | 6 % | 6 to 6 % | 1 |
| charge au-nsw-payroll-tax | 5.45 % | 5.45 to 5.45 % | 1 |
| charge au-qld-payroll-tax | 4.75 % | 4.75 to 4.75 % | 1 |
| charge us-social-security-employer | 6.2 % | 6.2 to 6.2 % | 1 |
| charge us-medicare-employer | 1.45 % | 1.45 to 1.45 % | 1 |
| charge fr-maladie-employer | 13 % | 13 to 13 % | 1 |
| charge fr-vieillesse-plafonnee | 8.55 % | 8.55 to 8.55 % | 1 |
| charge fr-allocations-familiales | 5.25 % | 5.25 to 5.25 % | 1 |
| charge fr-assurance-chomage | 4 % | 4 to 4 % | 1 |
| charge fr-fnal | 0.1 % | 0.1 to 0.1 % | 1 |
| charge fr-formation-professionnelle | 0.55 % | 0.55 to 0.55 % | 1 |
| charge au-vic-payroll-tax-regional | 1.21 % | 1.21 to 1.21 % | 1 |
| charge gb-employer-national-insurance | 15 % | 15 to 15 % | 1 |
| charge fr-ags | 0.03 % | 0.03 to 0.03 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [GOV.UK National Insurance rates and categories](https://www.gov.uk/national-insurance-rates-letters) | 15 % | gb-employer-national-insurance | 2026-09-12 |
| [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html) | 13 % | fr-maladie-employer | 2026-09-12 |
| [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html) | 8.55 % | fr-vieillesse-plafonnee | 2026-09-12 |
| [IRS Topic 751, Social Security and Medicare withholding rates](https://www.irs.gov/taxtopics/tc751) | 6.2 % | us-social-security-employer | 2026-09-12 |
| [IRS Topic 759, Form 940 FUTA filing and deposit requirements](https://www.irs.gov/taxtopics/tc759) | 6 % | us-futa | 2026-09-11 |
| [Revenue NSW payroll tax thresholds and rates](https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates) | 5.45 % | au-nsw-payroll-tax | 2026-09-12 |
| [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html) | 5.25 % | fr-allocations-familiales | 2026-09-12 |
| [Queensland Revenue Office payroll tax rates and thresholds](https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/) | 4.75 % | au-qld-payroll-tax | 2026-09-12 |
| [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html) | 4 % | fr-assurance-chomage | 2026-09-12 |
| [IRS Topic 751, Social Security and Medicare withholding rates](https://www.irs.gov/taxtopics/tc751) | 1.45 % | us-medicare-employer | 2026-09-12 |
| [State Revenue Office Victoria payroll tax current rates](https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates) | 1.21 % | au-vic-payroll-tax-regional | 2026-09-12 |
| [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html) | 0.55 % | fr-formation-professionnelle | 2026-09-12 |
| [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html) | 0.1 % | fr-fnal | 2026-09-12 |
| [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html) | 0.03 % | fr-ags | 2026-09-12 |

## The sentence each figure was read from (14)

- [GOV.UK National Insurance rates and categories](https://www.gov.uk/national-insurance-rates-letters), read 2026-09-12: "A 15% 15% 15%"
- [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html), read 2026-09-12: "Taux plein à 13 %"
- [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html), read 2026-09-12: "2,11 % sur la totalité et 8,55 % dans la limite du plafond"
- [IRS Topic 751, Social Security and Medicare withholding rates](https://www.irs.gov/taxtopics/tc751), read 2026-09-12: "The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total."
- [IRS Topic 759, Form 940 FUTA filing and deposit requirements](https://www.irs.gov/taxtopics/tc759), read 2026-09-11: "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](https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates), read 2026-09-12: "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](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html), read 2026-09-12: "Taux plein à 5,25 %"
- [Queensland Revenue Office payroll tax rates and thresholds](https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/), read 2026-09-12: "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](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html), read 2026-09-12: "Contribution assurance chômage 4,00 % dans la limite de 192 240 € en 2026"
- [IRS Topic 751, Social Security and Medicare withholding rates](https://www.irs.gov/taxtopics/tc751), read 2026-09-12: "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](https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates), read 2026-09-12: "1.2125% for regional Victorian employers"
- [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html), read 2026-09-12: "Contribution formation professionnelle et taxe d'apprentissage Pour une entreprise de moins de 11 salariés : 0,55 %"
- [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html), read 2026-09-12: "0,10 % dans la limite du plafond"
- [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html), read 2026-09-12: "0,03 % pour les entreprises de travail temporaire"

## Read in full, publishes no figure

- [IRS understanding employment taxes](https://www.irs.gov/businesses/small-businesses-self-employed/understanding-employment-taxes), read 2026-09-12: read in full and no accepted figure on the page
- [IRS FUTA credit reduction](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction), read 2026-09-12: every candidate on the page was refused
- [IRS Publication 15-A, Employer's Supplemental Tax Guide](https://www.irs.gov/publications/p15a), read 2026-09-11: every candidate on the page was refused
- [Social Security Administration contribution and benefit base](https://www.ssa.gov/oact/cola/cbb.html), read 2026-09-11: every candidate on the page was refused
- [Social Security Administration cost-of-living adjustment fact sheet](https://www.ssa.gov/news/en/cola/factsheets/2026.html), read 2026-09-12: every candidate on the page was refused
- [HMRC rates and thresholds for employers](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-09-12: every candidate on the page was refused
- [HMRC rates and allowances: National Insurance contributions](https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/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](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), read 2026-09-12: every candidate on the page was refused
- [Canada Revenue Agency EI premium rates and maximums](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html), read 2026-09-12: every candidate on the page was refused
- [URSSAF calcul des cotisations employeur](https://www.urssaf.fr/accueil/employeur/cotisations/comprendre-cotisations/calcul-cotisations-employeur.html), read 2026-09-12: every candidate on the page was refused
- [Australian Taxation Office super guarantee rate](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee), read 2026-09-12: every candidate on the page was refused
- [gov.uk](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), read 2026-09-12: every candidate on the page was refused

## 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

## Sources

- [IRS Topic 751, Social Security and Medicare withholding rates](https://www.irs.gov/taxtopics/tc751) (the publisher's own terms; quoted for reporting and comment)
- [IRS understanding employment taxes](https://www.irs.gov/businesses/small-businesses-self-employed/understanding-employment-taxes) (the publisher's own terms; quoted for reporting and comment)
- [IRS FUTA credit reduction](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) (the publisher's own terms; quoted for reporting and comment)
- [IRS Topic 759, Form 940 FUTA filing and deposit requirements](https://www.irs.gov/taxtopics/tc759) (the publisher's own terms; quoted for reporting and comment)
- [IRS Publication 15-A, Employer's Supplemental Tax Guide](https://www.irs.gov/publications/p15a) (the publisher's own terms; quoted for reporting and comment)
- [Social Security Administration contribution and benefit base](https://www.ssa.gov/oact/cola/cbb.html) (the publisher's own terms; quoted for reporting and comment)
- [Social Security Administration cost-of-living adjustment fact sheet](https://www.ssa.gov/news/en/cola/factsheets/2026.html) (the publisher's own terms; quoted for reporting and comment)
- [HMRC rates and thresholds for employers](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK National Insurance rates and categories](https://www.gov.uk/national-insurance-rates-letters) (the publisher's own terms; quoted for reporting and comment)
- [HMRC rates and allowances: National Insurance contributions](https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions) (the publisher's own terms; quoted for reporting and comment)
- [Revenue NSW payroll tax thresholds and rates](https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates) (the publisher's own terms; quoted for reporting and comment)
- [State Revenue Office Victoria payroll tax current rates](https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates) (the publisher's own terms; quoted for reporting and comment)
- [Queensland Revenue Office payroll tax rates and thresholds](https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/) (the publisher's own terms; quoted for reporting and comment)
- [Canada Revenue Agency CPP contribution rates, maximums and exemptions](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) (the publisher's own terms; quoted for reporting and comment)
- [Canada Revenue Agency EI premium rates and maximums](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html) (the publisher's own terms; quoted for reporting and comment)
- [URSSAF taux de cotisations, secteur prive](https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html) (the publisher's own terms; quoted for reporting and comment)
- [URSSAF calcul des cotisations employeur](https://www.urssaf.fr/accueil/employeur/cotisations/comprendre-cotisations/calcul-cotisations-employeur.html) (the publisher's own terms; quoted for reporting and comment)
- [Australian Taxation Office super guarantee rate](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee) (the publisher's own terms; quoted for reporting and comment)
- [Texas Workforce Commission unemployment insurance tax rates](https://www.twc.texas.gov/programs/unemployment-tax/tax-rates) (the publisher's own terms; quoted for reporting and comment)
- [gov.uk](https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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.

Cite as: "EOR Compass Employer Payroll Tax Burden", updated 2026-09-15, https://eorcompass.com/datasets/employer-payroll-tax-burden/.

CSV: https://eorcompass.com/datasets/employer-payroll-tax-burden.csv
JSON: https://eorcompass.com/datasets/employer-payroll-tax-burden.json
Embed (plain HTML, static link back): see https://eorcompass.com/datasets/employer-payroll-tax-burden/#median