The gap between gross salary and the cost of employment is the number that surprises companies entering a new market. It is driven almost entirely by the employer social security charge, and across Europe that charge varies by more than twenty percentage points.
- Employer contribution rates by country, as a share of gross salary
- What each contribution covers, where the breakdown is published
- Why budgeting on gross salary alone understates cost
How much do employers pay in social security contributions in each country? The table covers the 30 markets where HTLC Network publishes the figure.
| Country | Employer social security |
|---|---|
| Albania | 16.7% of gross salary (15% pension + 1.7% health) — base between ALL 50,000 and ALL 186,416/month (2026) |
| Austria | 20.98% of gross salary (ASVG, 2026) — monthly contribution base capped at €6,930 |
| Belgium | ~27% of gross salary (white-collar) · ~33% (blue-collar) — capped above €85,000/quarter (2026) |
| Bulgaria | 18.92%–19.62% of gross salary (14.12% pension/social + 4.8% health + 0.4–1.1% activity-based work-injury), capped at €2,300/month gross from 1 August 2026 |
| Croatia | 16.5% of gross salary — health insurance only; pension contributions (20%) are entirely employee-side |
| Cyprus | ~15.4% of gross salary (8.8% Social Insurance + 2.9% GESY + 2.0% Social Cohesion Fund + 1.2% Redundancy Fund + 0.5% HRDA, 2026) — Social Insurance capped at €68,904/year insurable earnings |
| Czech Republic | 24.8% (social) + 9% (health) = 33.8% of gross salary — social security capped at CZK 2,350,416/year (2026) |
| Denmark | ~DKK 16,000/year per full-time employee — fixed amount (ATP pension, accident insurance), not salary-based |
| Estonia | 33.8% of gross salary (33% social tax + 0.8% unemployment insurance) |
| France | ~42–45% of gross salary, across pension, health, unemployment and other contributions |
| Germany | ~21% of gross salary — pension, health, long-term care, unemployment, accident insurance |
| Greece | 21.79% of gross salary — combined with employee's 13.87% for 35.16% total, capped at €7,761.94/month (2026) |
| Hungary | 13% social contribution tax (szocho) on gross salary — employee side 18.5%, combined burden ~46.5% |
| Ireland | PRSI Class A — 11.25% (Jan–Sep 2026), rising to 11.40% from 1 October 2026 (9.15% where weekly earnings ≤ €441) |
| Israel | Bituach Leumi + health: ~6.70% combined up to ILS 6,331/month, ~12.60% on the portion up to the ILS 51,910/month ceiling (2026) |
| Italy | ~27–32% of gross salary (INPS), varying by sector, size and collective agreement |
| Japan | ~15.6% combined (health ~4.925% + welfare pension 9.15% + employment insurance 0.85% + child/childcare support 0.115%), plus 0.81% long-term care insurance for staff aged 40–64 (2026, Tokyo/Kyokai-kenpo) |
| Kosovo | 5% of gross salary (mandatory pension) — matched by employee's 5%, with voluntary contributions up to an additional 15%+15% |
| Lithuania | ~1.77% of gross salary (Sodra) — employee side ~19.5%, a markedly asymmetric split |
| Malta | Fixed weekly amount, matched by employer — up to ~€50/week each (2026), not percentage-based |
| Netherlands | ~27.65% of gross salary (health, pension, unemployment, disability insurance) |
| Poland | ~19.21–22.41% of gross salary — capped above PLN 282,600/year for pension and disability contributions (2026) |
| Portugal | 23.75% of gross salary, uncapped — combined with employee's 11% for a 34.75% total burden |
| Romania | ~2.25% of gross salary (unemployment) — employee withholding ~45% combined (pension, health, income tax) |
| Serbia | ~15.15% of gross salary (10% pension, 5.15% health) — combined with employee's ~19.9% for ~35% total |
| Slovakia | 35.2% of gross salary (2026) — social insurance capped at €16,764/month base, health insurance uncapped |
| Spain | ~30–31% of gross salary — common contingencies, unemployment, training, wage guarantee fund |
| Switzerland | ~12–13% of gross salary (AHV/AVS, IV, EO) |
| Turkey | ~21.75% of gross salary (SGK: 12% old-age/disability/survivors + 7.5% general health + 2.25% short-term insurance); Treasury incentive reduces the manufacturing-sector rate by up to 5 points through end-2026 |
| United Kingdom | National Insurance — 15% on earnings above the £5,000/year secondary threshold (frozen until April 2028) |
The figures below are employer-side only. Employee deductions are separate and do not change the cost to the company, though they shape what a candidate compares when weighing an offer.
Several markets cap contributions above an income ceiling, so the effective percentage falls as salary rises. Others apply sector-specific accident insurance rates on top. Where a country page publishes the breakdown, it is given in full rather than as a single number.
Figures are those published on the HTLC Network country pages, reviewed September 2026. Rates and thresholds change: confirm the current position for the country concerned before relying on it.
For a first hire in a new market, the employer contribution is usually the single largest difference between the salary budgeted and the cost incurred.