{"build":{"hash":"7991dd34ba","date":"2026-10-04","label":"4 Oct 2026"},"rulesAsOf":"2026-10-01","fx":{"asOf":"2026-10-01","source":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others; NAD/SZL, BND and BAM/CVE/XAF/XOF reference parities derived from the same ZAR, SGD and EUR anchor quotes (parity rules checked 12 Oct 2026; original spot-rate dates retained).","rates":{"AED":3.6725,"ALL":81.401607,"AMD":363.451366,"AOA":926.391675,"ARS":1523.2254,"AUD":1.43875,"AZN":1.699055,"BAM":1.73112860296,"BBD":2,"BDT":122.989985,"BHD":0.376,"BMD":1,"BND":1.279873,"BOB":12.030303,"BRL":5.188529,"BSD":1,"BWP":14.176052,"BZD":2,"CAD":1.424588,"CDF":2311.441863,"CHF":0.835281,"CLP":973.264619,"CNY":6.704549,"COP":3308.229231,"CRC":456.619295,"CVE":97.59687468,"CZK":21.648964,"DKK":6.616923,"DOP":59.561175,"DZD":133.836015,"EGP":52.300596,"ETB":162.726695,"EUR":0.885112,"FJD":2.250186,"GBP":0.755647,"GEL":2.601248,"GHS":11.731372,"GTQ":7.636507,"GYD":209.205699,"HKD":7.84723,"HNL":26.847829,"HUF":324.995574,"IDR":17945.397415,"ILS":3.076208,"INR":96.328554,"IQD":1310.214721,"ISK":121.2604,"JMD":158.469923,"JOD":0.709,"JPY":157.983714,"KES":129.630371,"KGS":87.477524,"KHR":4053.412814,"KRW":1361.267481,"KWD":0.308607,"KYD":0.833333,"KZT":442.733836,"LAK":22342.016017,"LBP":89500,"LKR":330.403246,"LRD":171.387438,"MAD":9.73792,"MDL":17.727614,"MGA":4399.366325,"MKD":54.280014,"MNT":3584.147203,"MOP":8.082061,"MUR":47.79576,"MVR":15.43612,"MWK":1743.460797,"MXN":18.167021,"MYR":4.084528,"MZN":63.875801,"NAD":16.54576,"NGN":1327.682521,"NIO":36.794627,"NOK":9.625597,"NPR":154.153728,"NZD":1.780935,"OMR":0.384497,"PEN":3.450288,"PGK":4.468119,"PHP":62.798725,"PKR":277.099958,"PLN":3.871039,"PYG":5846.292042,"QAR":3.64,"RON":4.676049,"RSD":103.932618,"RWF":1475.48638,"SAR":3.75,"SCR":14.029882,"SEK":10.029209,"SGD":1.279873,"SZL":16.54576,"THB":33.654629,"TND":2.986241,"TRY":49.034608,"TTD":6.755302,"TWD":31.99473,"TZS":2648.374664,"UAH":44.828955,"UGX":3929.631938,"USD":1,"UYU":40.306924,"UZS":11817.154831,"VND":25941.352635,"XAF":580.595412184,"XOF":580.595412184,"ZAR":16.54576,"ZMW":19.653922},"rateProvenance":{"NAD":{"method":"fixed-parity-derived","anchorCurrency":"ZAR","unitsPerAnchor":1,"anchorUnitsPerUSD":16.54576,"originalUnitsPerUSD":16.666207,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.bon.com.na/Bank/Monetary-Policy.aspx","parityPublisher":"Bank of Namibia","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},"SZL":{"method":"fixed-parity-derived","anchorCurrency":"ZAR","unitsPerAnchor":1,"anchorUnitsPerUSD":16.54576,"originalUnitsPerUSD":16.666207,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.centralbank.org.sz/currency/","parityPublisher":"Central Bank of Eswatini","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},"BND":{"method":"fixed-parity-derived","anchorCurrency":"SGD","unitsPerAnchor":1,"anchorUnitsPerUSD":1.279873,"originalUnitsPerUSD":1.280378,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.bdcb.gov.bn/monetary-policy/monetary-policy-framework","parityPublisher":"Brunei Darussalam Central Bank","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},"BAM":{"method":"fixed-parity-derived","anchorCurrency":"EUR","unitsPerAnchor":1.95583,"anchorUnitsPerUSD":0.885112,"originalUnitsPerUSD":1.735353,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://cbbh.ba/Home/?lang=hr","parityPublisher":"Central Bank of Bosnia and Herzegovina","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},"CVE":{"method":"fixed-parity-derived","anchorCurrency":"EUR","unitsPerAnchor":110.265,"anchorUnitsPerUSD":0.885112,"originalUnitsPerUSD":97.83501,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.bcv.cv/pt/Supervisao/Consumidores/Servi%C3%A7os%20ao%20P%C3%BAblico/perguntasrespostasfrequentes/mercadocambial/Paginas/MercadoCambial.aspx","parityPublisher":"Banco de Cabo Verde","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},"XAF":{"method":"fixed-parity-derived","anchorCurrency":"EUR","unitsPerAnchor":655.957,"anchorUnitsPerUSD":0.885112,"originalUnitsPerUSD":582.012062,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.beac.int/faqs","parityPublisher":"Bank of Central African States","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},"XOF":{"method":"fixed-parity-derived","anchorCurrency":"EUR","unitsPerAnchor":655.957,"anchorUnitsPerUSD":0.885112,"originalUnitsPerUSD":582.012062,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.bceao.int/index.php/fr","parityPublisher":"Central Bank of West African States","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"}},"fixedParityNormalization":{"checked":"2026-10-12","referenceSnapshotAsOf":"2026-10-01","originalSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","mixedDateCaution":"The original snapshot mixes ECB 1 October 2026 rates with ExchangeRate-API updates from 1–2 October 2026. Exact effective timestamps for each original rate were not retained. Other cross-rates can therefore combine different reference dates.","scope":"Seven exact fixed parities normalized from their existing anchor quote. The original spot quotes and all other parities were not newly certified.","currencies":[{"currency":"NAD","normalizedUnitsPerUSD":16.54576,"method":"fixed-parity-derived","anchorCurrency":"ZAR","unitsPerAnchor":1,"anchorUnitsPerUSD":16.54576,"originalUnitsPerUSD":16.666207,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.bon.com.na/Bank/Monetary-Policy.aspx","parityPublisher":"Bank of Namibia","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},{"currency":"SZL","normalizedUnitsPerUSD":16.54576,"method":"fixed-parity-derived","anchorCurrency":"ZAR","unitsPerAnchor":1,"anchorUnitsPerUSD":16.54576,"originalUnitsPerUSD":16.666207,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.centralbank.org.sz/currency/","parityPublisher":"Central Bank of Eswatini","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},{"currency":"BND","normalizedUnitsPerUSD":1.279873,"method":"fixed-parity-derived","anchorCurrency":"SGD","unitsPerAnchor":1,"anchorUnitsPerUSD":1.279873,"originalUnitsPerUSD":1.280378,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.bdcb.gov.bn/monetary-policy/monetary-policy-framework","parityPublisher":"Brunei Darussalam Central Bank","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},{"currency":"BAM","normalizedUnitsPerUSD":1.73112860296,"method":"fixed-parity-derived","anchorCurrency":"EUR","unitsPerAnchor":1.95583,"anchorUnitsPerUSD":0.885112,"originalUnitsPerUSD":1.735353,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://cbbh.ba/Home/?lang=hr","parityPublisher":"Central Bank of Bosnia and Herzegovina","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},{"currency":"CVE","normalizedUnitsPerUSD":97.59687468,"method":"fixed-parity-derived","anchorCurrency":"EUR","unitsPerAnchor":110.265,"anchorUnitsPerUSD":0.885112,"originalUnitsPerUSD":97.83501,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.bcv.cv/pt/Supervisao/Consumidores/Servi%C3%A7os%20ao%20P%C3%BAblico/perguntasrespostasfrequentes/mercadocambial/Paginas/MercadoCambial.aspx","parityPublisher":"Banco de Cabo Verde","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},{"currency":"XAF","normalizedUnitsPerUSD":580.595412184,"method":"fixed-parity-derived","anchorCurrency":"EUR","unitsPerAnchor":655.957,"anchorUnitsPerUSD":0.885112,"originalUnitsPerUSD":582.012062,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.beac.int/faqs","parityPublisher":"Bank of Central African States","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"},{"currency":"XOF","normalizedUnitsPerUSD":580.595412184,"method":"fixed-parity-derived","anchorCurrency":"EUR","unitsPerAnchor":655.957,"anchorUnitsPerUSD":0.885112,"originalUnitsPerUSD":582.012062,"snapshotAsOf":"2026-10-01","anchorReferenceDate":"2026-10-01","anchorReferenceDateBasis":"Stored snapshot label; anchor spot quote not newly reverified","snapshotSource":"ECB euro reference rates (1 Oct 2026) for the currencies the ECB publishes; ExchangeRate-API open access (open.er-api.com, update of 1-2 Oct 2026) for all others","parityChecked":"2026-10-12","paritySourceURL":"https://www.bceao.int/index.php/fr","parityPublisher":"Central Bank of West African States","scope":"Exact reference parity only; commercial margins, fees and transfer charges excluded"}]}},"index":[{"code":"AL","name":"Albania","currency":"ALL","region":"Europe"},{"code":"DZ","name":"Algeria","currency":"DZD","region":"Africa"},{"code":"AO","name":"Angola","currency":"AOA","region":"Africa"},{"code":"AR","name":"Argentina","currency":"ARS","region":"Latin America & Caribbean"},{"code":"AM","name":"Armenia","currency":"AMD","region":"Europe"},{"code":"AU","name":"Australia","currency":"AUD","region":"Oceania"},{"code":"AT","name":"Austria","currency":"EUR","region":"Europe"},{"code":"AZ","name":"Azerbaijan","currency":"AZN","region":"Europe"},{"code":"BS","name":"Bahamas","currency":"BSD","region":"Latin America & Caribbean"},{"code":"BH","name":"Bahrain","currency":"BHD","region":"Middle East"},{"code":"BD","name":"Bangladesh","currency":"BDT","region":"Asia"},{"code":"BB","name":"Barbados","currency":"BBD","region":"Latin America & Caribbean"},{"code":"BE","name":"Belgium","currency":"EUR","region":"Europe"},{"code":"BZ","name":"Belize","currency":"BZD","region":"Latin America & Caribbean"},{"code":"BJ","name":"Benin","currency":"XOF","region":"Africa"},{"code":"BM","name":"Bermuda","currency":"BMD","region":"North America"},{"code":"BO","name":"Bolivia","currency":"BOB","region":"Latin America & Caribbean"},{"code":"BA","name":"Bosnia and Herzegovina","currency":"BAM","region":"Europe"},{"code":"BW","name":"Botswana","currency":"BWP","region":"Africa"},{"code":"BR","name":"Brazil","currency":"BRL","region":"Latin America & Caribbean"},{"code":"BN","name":"Brunei","currency":"BND","region":"Asia"},{"code":"BG","name":"Bulgaria","currency":"EUR","region":"Europe"},{"code":"BF","name":"Burkina Faso","currency":"XOF","region":"Africa"},{"code":"CV","name":"Cabo Verde","currency":"CVE","region":"Africa"},{"code":"KH","name":"Cambodia","currency":"KHR","region":"Asia"},{"code":"CM","name":"Cameroon","currency":"XAF","region":"Africa"},{"code":"CA","name":"Canada","currency":"CAD","region":"North America"},{"code":"KY","name":"Cayman Islands","currency":"KYD","region":"Latin America & Caribbean"},{"code":"TD","name":"Chad","currency":"XAF","region":"Africa"},{"code":"CL","name":"Chile","currency":"CLP","region":"Latin America & Caribbean"},{"code":"CN","name":"China","currency":"CNY","region":"Asia"},{"code":"CO","name":"Colombia","currency":"COP","region":"Latin America & Caribbean"},{"code":"CR","name":"Costa Rica","currency":"CRC","region":"Latin America & Caribbean"},{"code":"HR","name":"Croatia","currency":"EUR","region":"Europe"},{"code":"CY","name":"Cyprus","currency":"EUR","region":"Europe"},{"code":"CZ","name":"Czechia","currency":"CZK","region":"Europe"},{"code":"CI","name":"Côte d'Ivoire","currency":"XOF","region":"Africa"},{"code":"CD","name":"DR Congo","currency":"CDF","region":"Africa"},{"code":"DK","name":"Denmark","currency":"DKK","region":"Europe"},{"code":"DO","name":"Dominican Republic","currency":"DOP","region":"Latin America & Caribbean"},{"code":"EC","name":"Ecuador","currency":"USD","region":"Latin America & Caribbean"},{"code":"EG","name":"Egypt","currency":"EGP","region":"Middle East"},{"code":"SV","name":"El Salvador","currency":"USD","region":"Latin America & Caribbean"},{"code":"GQ","name":"Equatorial Guinea","currency":"XAF","region":"Africa"},{"code":"EE","name":"Estonia","currency":"EUR","region":"Europe"},{"code":"SZ","name":"Eswatini","currency":"SZL","region":"Africa"},{"code":"ET","name":"Ethiopia","currency":"ETB","region":"Africa"},{"code":"FJ","name":"Fiji","currency":"FJD","region":"Oceania"},{"code":"FI","name":"Finland","currency":"EUR","region":"Europe"},{"code":"FR","name":"France","currency":"EUR","region":"Europe"},{"code":"GA","name":"Gabon","currency":"XAF","region":"Africa"},{"code":"GE","name":"Georgia","currency":"GEL","region":"Europe"},{"code":"DE","name":"Germany","currency":"EUR","region":"Europe"},{"code":"GH","name":"Ghana","currency":"GHS","region":"Africa"},{"code":"GR","name":"Greece","currency":"EUR","region":"Europe"},{"code":"GT","name":"Guatemala","currency":"GTQ","region":"Latin America & Caribbean"},{"code":"GY","name":"Guyana","currency":"GYD","region":"Latin America & Caribbean"},{"code":"HN","name":"Honduras","currency":"HNL","region":"Latin America & Caribbean"},{"code":"HK","name":"Hong Kong","currency":"HKD","region":"Asia"},{"code":"HU","name":"Hungary","currency":"HUF","region":"Europe"},{"code":"IS","name":"Iceland","currency":"ISK","region":"Europe"},{"code":"IN","name":"India","currency":"INR","region":"Asia"},{"code":"ID","name":"Indonesia","currency":"IDR","region":"Asia"},{"code":"IQ","name":"Iraq","currency":"IQD","region":"Middle East"},{"code":"IE","name":"Ireland","currency":"EUR","region":"Europe"},{"code":"IL","name":"Israel","currency":"ILS","region":"Middle East"},{"code":"IT","name":"Italy","currency":"EUR","region":"Europe"},{"code":"JM","name":"Jamaica","currency":"JMD","region":"Latin America & Caribbean"},{"code":"JP","name":"Japan","currency":"JPY","region":"Asia"},{"code":"JO","name":"Jordan","currency":"JOD","region":"Middle East"},{"code":"KZ","name":"Kazakhstan","currency":"KZT","region":"Asia"},{"code":"KE","name":"Kenya","currency":"KES","region":"Africa"},{"code":"XK","name":"Kosovo","currency":"EUR","region":"Europe"},{"code":"KW","name":"Kuwait","currency":"KWD","region":"Middle East"},{"code":"KG","name":"Kyrgyzstan","currency":"KGS","region":"Asia"},{"code":"LA","name":"Laos","currency":"LAK","region":"Asia"},{"code":"LV","name":"Latvia","currency":"EUR","region":"Europe"},{"code":"LB","name":"Lebanon","currency":"LBP","region":"Middle East"},{"code":"LR","name":"Liberia","currency":"LRD","region":"Africa"},{"code":"LI","name":"Liechtenstein","currency":"CHF","region":"Europe"},{"code":"LT","name":"Lithuania","currency":"EUR","region":"Europe"},{"code":"LU","name":"Luxembourg","currency":"EUR","region":"Europe"},{"code":"MO","name":"Macau","currency":"MOP","region":"Asia"},{"code":"MG","name":"Madagascar","currency":"MGA","region":"Africa"},{"code":"MW","name":"Malawi","currency":"MWK","region":"Africa"},{"code":"MY","name":"Malaysia","currency":"MYR","region":"Asia"},{"code":"MV","name":"Maldives","currency":"MVR","region":"Asia"},{"code":"ML","name":"Mali","currency":"XOF","region":"Africa"},{"code":"MT","name":"Malta","currency":"EUR","region":"Europe"},{"code":"MU","name":"Mauritius","currency":"MUR","region":"Africa"},{"code":"MX","name":"Mexico","currency":"MXN","region":"Latin America & Caribbean"},{"code":"MD","name":"Moldova","currency":"MDL","region":"Europe"},{"code":"MC","name":"Monaco","currency":"EUR","region":"Europe"},{"code":"MN","name":"Mongolia","currency":"MNT","region":"Asia"},{"code":"ME","name":"Montenegro","currency":"EUR","region":"Europe"},{"code":"MA","name":"Morocco","currency":"MAD","region":"Africa"},{"code":"MZ","name":"Mozambique","currency":"MZN","region":"Africa"},{"code":"NA","name":"Namibia","currency":"NAD","region":"Africa"},{"code":"NP","name":"Nepal","currency":"NPR","region":"Asia"},{"code":"NL","name":"Netherlands","currency":"EUR","region":"Europe"},{"code":"NZ","name":"New Zealand","currency":"NZD","region":"Oceania"},{"code":"NI","name":"Nicaragua","currency":"NIO","region":"Latin America & Caribbean"},{"code":"NG","name":"Nigeria","currency":"NGN","region":"Africa"},{"code":"MK","name":"North Macedonia","currency":"MKD","region":"Europe"},{"code":"NO","name":"Norway","currency":"NOK","region":"Europe"},{"code":"OM","name":"Oman","currency":"OMR","region":"Middle East"},{"code":"PK","name":"Pakistan","currency":"PKR","region":"Asia"},{"code":"PS","name":"Palestine","currency":"ILS","region":"Middle East"},{"code":"PA","name":"Panama","currency":"USD","region":"Latin America & Caribbean"},{"code":"PG","name":"Papua New Guinea","currency":"PGK","region":"Oceania"},{"code":"PY","name":"Paraguay","currency":"PYG","region":"Latin America & Caribbean"},{"code":"PE","name":"Peru","currency":"PEN","region":"Latin America & Caribbean"},{"code":"PH","name":"Philippines","currency":"PHP","region":"Asia"},{"code":"PL","name":"Poland","currency":"PLN","region":"Europe"},{"code":"PT","name":"Portugal","currency":"EUR","region":"Europe"},{"code":"PR","name":"Puerto Rico","currency":"USD","region":"North America"},{"code":"QA","name":"Qatar","currency":"QAR","region":"Middle East"},{"code":"CG","name":"Republic of the Congo","currency":"XAF","region":"Africa"},{"code":"RO","name":"Romania","currency":"RON","region":"Europe"},{"code":"RW","name":"Rwanda","currency":"RWF","region":"Africa"},{"code":"SA","name":"Saudi Arabia","currency":"SAR","region":"Middle East"},{"code":"SN","name":"Senegal","currency":"XOF","region":"Africa"},{"code":"RS","name":"Serbia","currency":"RSD","region":"Europe"},{"code":"SC","name":"Seychelles","currency":"SCR","region":"Africa"},{"code":"SG","name":"Singapore","currency":"SGD","region":"Asia"},{"code":"SK","name":"Slovakia","currency":"EUR","region":"Europe"},{"code":"SI","name":"Slovenia","currency":"EUR","region":"Europe"},{"code":"ZA","name":"South Africa","currency":"ZAR","region":"Africa"},{"code":"KR","name":"South Korea","currency":"KRW","region":"Asia"},{"code":"ES","name":"Spain","currency":"EUR","region":"Europe"},{"code":"LK","name":"Sri Lanka","currency":"LKR","region":"Asia"},{"code":"SE","name":"Sweden","currency":"SEK","region":"Europe"},{"code":"CH","name":"Switzerland","currency":"CHF","region":"Europe"},{"code":"TW","name":"Taiwan","currency":"TWD","region":"Asia"},{"code":"TZ","name":"Tanzania","currency":"TZS","region":"Africa"},{"code":"TH","name":"Thailand","currency":"THB","region":"Asia"},{"code":"TG","name":"Togo","currency":"XOF","region":"Africa"},{"code":"TT","name":"Trinidad and Tobago","currency":"TTD","region":"Latin America & Caribbean"},{"code":"TN","name":"Tunisia","currency":"TND","region":"Africa"},{"code":"TR","name":"Türkiye","currency":"TRY","region":"Europe"},{"code":"UG","name":"Uganda","currency":"UGX","region":"Africa"},{"code":"UA","name":"Ukraine","currency":"UAH","region":"Europe"},{"code":"AE","name":"United Arab Emirates","currency":"AED","region":"Middle East"},{"code":"GB","name":"United Kingdom","currency":"GBP","region":"Europe"},{"code":"US","name":"United States","currency":"USD","region":"North America"},{"code":"UY","name":"Uruguay","currency":"UYU","region":"Latin America & Caribbean"},{"code":"UZ","name":"Uzbekistan","currency":"UZS","region":"Asia"},{"code":"VN","name":"Vietnam","currency":"VND","region":"Asia"},{"code":"ZM","name":"Zambia","currency":"ZMW","region":"Africa"},{"code":"ZW","name":"Zimbabwe","currency":"USD","region":"Africa"}],"countries":{"AE":{"code":"AE","name":"United Arab Emirates","currency":"AED","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Basic salary is 60% of gross pay, the rest being housing and other allowances","Mainland employer in Dubai or the northern emirates (not DIFC or Abu Dhabi rules for nationals)","Expatriate employee by default; UAE national options cover the federal pension scheme"],"notes":["There is no personal income tax in the UAE.","End-of-service gratuity is shown as a yearly accrual of 21 days of basic salary (5.83% of basic). It rises to 30 days a year after 5 years of service and is capped at 2 years of pay in total.","Mandatory health insurance, visa, Emirates ID and work permit costs are paid by the employer but are not included because their price varies.","The unemployment insurance premium is the employee's legal obligation, although some employers pay it."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"gratuity","label":"End-of-service gratuity accrual","localName":"End of service benefit","category":"accrual","base":"contrib","baseFactor":0.6,"rate":0.058333,"basis":"law","note":"21 days of basic salary per year of service for the first 5 years"}],"employee":[{"id":"iloe","label":"Unemployment insurance (basic up to AED 16,000)","localName":"ILOE","category":"unemployment","base":"contrib","fixed":{"amount":5,"period":"month"},"when":{"maxMonthly":26666.67},"basis":"law","note":"AED 5 a month when basic salary is AED 16,000 a month or less"},{"id":"iloe_high","label":"Unemployment insurance (basic above AED 16,000)","localName":"ILOE","category":"unemployment","base":"contrib","fixed":{"amount":10,"period":"month"},"when":{"minMonthly":26666.67},"basis":"law","note":"AED 10 a month when basic salary is above AED 16,000 a month"}],"incomeTax":{"components":[]},"variantLabel":"Employee type","defaultVariant":"EXPAT","variants":[{"code":"EXPAT","name":"Expatriate"},{"code":"NATIONAL","name":"UAE national (insured before Nov 2023)","remove":{"employer":["gratuity"]},"employer":[{"id":"gpssa","label":"Pension and social security (employer)","localName":"GPSSA","category":"pension","base":"contrib","floor":{"amount":1000,"period":"month"},"ceiling":{"amount":50000,"period":"month"},"rate":0.125,"basis":"law","note":"12.5% of contract salary up to AED 50,000 a month; the government adds 2.5%"}],"employee":[{"id":"gpssa","label":"Pension and social security (employee)","localName":"GPSSA","category":"pension","base":"contrib","floor":{"amount":1000,"period":"month"},"ceiling":{"amount":50000,"period":"month"},"rate":0.05,"basis":"law"}],"assumptions":["UAE national first insured before 31 October 2023 (Federal Law 7 of 1999), working in Dubai or the northern emirates"],"notes":["Abu Dhabi nationals are covered by the Abu Dhabi Pension Fund at different rates. UAE nationals receive a pension instead of the end-of-service gratuity."]},{"code":"NATIONAL_NEW","name":"UAE national (first insured from Nov 2023)","remove":{"employer":["gratuity"]},"employer":[{"id":"gpssa","label":"Pension and social security (employer)","localName":"GPSSA","category":"pension","base":"contrib","floor":{"amount":3000,"period":"month"},"ceiling":{"amount":70000,"period":"month"},"formula":"(M < 20000 ? 0.125 : 0.15) * B","basis":"law","note":"15% of contract salary up to AED 70,000 a month. Below AED 20,000 a month the government pays 2.5 points of it, so the employer pays 12.5%"}],"employee":[{"id":"gpssa","label":"Pension and social security (employee)","localName":"GPSSA","category":"pension","base":"contrib","floor":{"amount":3000,"period":"month"},"ceiling":{"amount":70000,"period":"month"},"rate":0.11,"basis":"law"}],"assumptions":["UAE national first insured on or after 31 October 2023 (Federal Decree-Law 57 of 2023), working in Dubai or the northern emirates"],"notes":["Abu Dhabi nationals are covered by the Abu Dhabi Pension Fund at different rates. UAE nationals receive a pension instead of the end-of-service gratuity."]}],"sources":[{"title":"United Arab Emirates, Individual, Other taxes (social security, unemployment insurance, DEWS)","url":"https://taxsummaries.pwc.com/united-arab-emirates/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"United Arab Emirates, Individual, Taxes on personal income","url":"https://taxsummaries.pwc.com/united-arab-emirates/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Federal Decree-Law No. 57 of 2023 regarding Pension and Social Security (articles 2, 4 and 5)","url":"https://pap-web-content.gpssa.gov.ae/pop/Documents/LawsEn/UAE%20Federal%20Law%20NO.%20(57)%20of%202023%20Regarding%20Pension%20&%20Social%20Security%20and%20Its%20Amendments%201.pdf","publisher":"General Pension and Social Security Authority (GPSSA)","accessed":"2026-10-03"},{"title":"Federal Law No. 7 of 1999, Article 1 (contribution salary for the private sector, AED 1,000 to 50,000)","url":"https://gpssa.gov.ae/pages/en/laws-and-regulations/article-1-amended-federal-law-no-7-dated-1522007","publisher":"General Pension and Social Security Authority (GPSSA)","accessed":"2026-10-03"}],"checks":{"official":0,"independent":6,"self":4,"byVariant":{"EXPAT":{"official":0,"independent":5,"self":0},"NATIONAL":{"official":0,"independent":1,"self":2},"NATIONAL_NEW":{"official":0,"independent":0,"self":2}}}},"AL":{"code":"AL","name":"Albania","currency":"ALL","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Employment contract with an Albanian employer, Albanian tax resident, age 35, no dependent children","Salary paid monthly, 12 times a year; no other income"],"notes":["Social insurance (employee 9.5%, employer 15%) is charged on monthly pay between ALL 50,000 and ALL 186,416. Health insurance (1.7% each) is charged on all pay, on at least ALL 50,000 a month.","Income tax is charged on gross pay after a yearly personal allowance: ALL 600,000 when yearly pay is up to ALL 600,000, ALL 420,000 up to ALL 720,000, and ALL 360,000 above that. The rate is 13% on the first ALL 2,040,000 of taxable income and 23% above.","Because the allowance steps down as pay rises, take-home pay falls slightly when monthly pay moves just above ALL 50,000 or ALL 60,000.","Allowances for dependent children (ALL 48,000 a year each) and for children's education costs are claimed in the annual tax return and are not included."],"minWage":{"amount":50000,"period":"month","note":"National minimum monthly wage from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"social","label":"Social insurance (employer)","localName":"Kontributi i sigurimeve shoqërore","category":"pension","floor":{"amount":50000,"period":"month"},"ceiling":{"amount":186416,"period":"month"},"rate":0.15,"basis":"law","note":"Covers pension, sickness, maternity, work accident and unemployment branches"},{"id":"health","label":"Health insurance (employer)","localName":"Kontributi i sigurimeve shëndetësore","category":"health","floor":{"amount":50000,"period":"month"},"rate":0.017,"basis":"law","note":"No ceiling"}],"employee":[{"id":"social","label":"Social insurance","localName":"Kontributi i sigurimeve shoqërore","category":"pension","floor":{"amount":50000,"period":"month"},"ceiling":{"amount":186416,"period":"month"},"rate":0.095,"taxDeductible":false,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Kontributi i sigurimeve shëndetësore","category":"health","floor":{"amount":50000,"period":"month"},"rate":0.017,"taxDeductible":false,"basis":"law","note":"No ceiling"}],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"Tatimi mbi të ardhurat personale (TAP)","deductions":[{"label":"Personal allowance (ALL 600,000)","amount":600000,"when":{"maxAnnual":600000.01}},{"label":"Personal allowance (ALL 420,000)","amount":420000,"when":{"minAnnual":600000.01,"maxAnnual":720000.01}},{"label":"Personal allowance (ALL 360,000)","amount":360000,"when":{"minAnnual":720000.01}}],"brackets":[{"upTo":2040000,"rate":0.13},{"upTo":null,"rate":0.23}]}]},"sources":[{"title":"Sigurimi i detyruar (mandatory social and health insurance: rates, minimum and maximum wage base)","url":"https://www.issh.gov.al/sigurimi-i-detyruar/","publisher":"Instituti i Sigurimeve Shoqërore (Social Insurance Institute)","accessed":"2026-10-03"},{"title":"Albania: Individual taxes on personal income, deductions, significant developments (last reviewed 22 July 2026)","url":"https://taxsummaries.pwc.com/albania/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"International Tax: Albania Highlights 2026","url":"https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-albaniahighlights-2026.pdf","publisher":"Deloitte","accessed":"2026-10-03"},{"title":"Llogarit Pagën: Bruto Neto Shqipëri 2026","url":"https://kalkulator.al/kalkulator-pages","publisher":"Kalkulator.al","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":2}},"AM":{"code":"AM","name":"Armenia","currency":"AMD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Armenian citizen born after 1 January 1974, so the funded pension contribution is mandatory","Yerevan; there are no regional taxes on salaries"],"notes":["All statutory payroll charges in Armenia are deducted from the employee's gross pay; the employer pays no social contributions on top.","The health insurance contribution applies only to Armenian citizens earning more than AMD 200,000 a month.","The state adds its own top-up to the employee's pension account; this does not cost the employer anything and is not shown."],"minWage":{"amount":75000,"period":"month","note":"Statutory minimum monthly wage since 1 January 2023"},"pay":{"extraPayments":[]},"employer":[],"employee":[{"id":"pension","label":"Funded pension (social payment)","localName":"Sotsialakan vchar","category":"pension","base":"contrib","formula":"12 * (M <= 500000 ? 0.05 * M : 0.1 * min(M, 1125000) - 25000)","taxDeductible":false,"basis":"law","note":"5% of pay up to AMD 500,000 a month; above that 10% minus AMD 25,000, at most AMD 87,500 a month"},{"id":"health","label":"Health insurance (salary up to AMD 500,000)","localName":"Arroghjapahutyan apahovagrutyun","category":"health","base":"contrib","fixed":{"amount":4800,"period":"month"},"when":{"minMonthly":200000.01,"maxMonthly":500000.01},"taxDeductible":false,"basis":"law","note":"AMD 4,800 a month for citizens earning above AMD 200,000 and up to 500,000"},{"id":"health_high","label":"Health insurance (salary above AMD 500,000)","localName":"Arroghjapahutyan apahovagrutyun","category":"health","base":"contrib","fixed":{"amount":10800,"period":"month"},"when":{"minMonthly":500000.01},"taxDeductible":false,"basis":"law"},{"id":"stamp","label":"Stamp duty (military insurance fund)","localName":"Droshmanish vchar","category":"tax","base":"contrib","tiers":[{"upTo":1000000,"fixed":12000},{"upTo":null,"fixed":180000}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"AMD 1,000 a month up to AMD 1,000,000 of monthly pay, AMD 15,000 above"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Ekamtayin hark","base":"taxableGross","rate":0.2}]},"sources":[{"title":"Armenia, Individual, Taxes on personal income and Significant developments (20% flat rate)","url":"https://taxsummaries.pwc.com/armenia/individual/significant-developments","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Armenia, Individual, Other taxes (funded pension, health insurance from December 2025, stamp duty)","url":"https://taxsummaries.pwc.com/armenia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Armenia, Individual, Deductions","url":"https://taxsummaries.pwc.com/armenia/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":2}},"AO":{"code":"AO","name":"Angola","currency":"AOA","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"low","assumptions":["Resident employee in Luanda registered with INSS (not exempt as a foreign national covered at home)","Holiday allowance and Christmas allowance each at the legal minimum of 50% of the monthly base salary","No exempt meal, transport or family allowances; income tax computed on the monthly table with allowances spread over the year"],"notes":["Income tax (IRT Group A) uses a monthly table with fixed amounts; the holiday and Christmas allowances are taxed in the month they are paid, so actual withholding in those months can differ.","Meal and transport allowances up to AOA 30,000 a month each are tax-exempt and are not included.","Foreign employees covered by their home country's social security may be exempt from INSS."],"minWage":null,"pay":{"extraPayments":[{"id":"holiday","label":"Holiday allowance","localName":"Subsídio de férias","months":0.5,"contributions":false,"basis":"law"},{"id":"christmas","label":"Christmas allowance","localName":"Subsídio de Natal","months":0.5,"basis":"law"}],"note":"Salaries are paid monthly plus a holiday allowance and a Christmas allowance (each at least 50% of the monthly base salary)."},"employer":[{"id":"inss","label":"Social security","localName":"INSS (entidade empregadora)","category":"pension","rate":0.08,"basis":"law","note":"Covers pensions, family and unemployment benefits"}],"employee":[{"id":"inss","label":"Social security","localName":"INSS (trabalhador)","category":"pension","rate":0.03,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"irt","label":"Income tax on employment (Group A)","localName":"IRT - Grupo A","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"}],"piecewise":[{"upTo":150000,"a":0,"b":0},{"upTo":200000,"a":0.16,"b":-11500},{"upTo":300000,"a":0.18,"b":-4750},{"upTo":500000,"a":0.19,"b":-7750},{"upTo":1000000,"a":0.2,"b":-12750},{"upTo":1500000,"a":0.21,"b":-22750},{"upTo":2000000,"a":0.22,"b":-37750},{"upTo":2500000,"a":0.23,"b":-57750},{"upTo":5000000,"a":0.24,"b":-82750},{"upTo":10000000,"a":0.245,"b":-107750},{"upTo":null,"a":0.25,"b":-157750}],"bracketPeriod":"month"}]},"sources":[{"title":"Angola: Taxes on personal income, Other taxes, Deductions, Significant developments (reviewed 24 June 2026)","url":"https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Angola: Other taxes (INSS 3% / 8%, base excludes holiday allowances) and Significant developments (Law 14/25, OGE 2026: IRT exemption raised to AOA 150,000)","url":"https://taxsummaries.pwc.com/angola/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":2}},"AR":{"code":"AR","name":"Argentina","currency":"ARS","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Buenos Aires City (CABA); no collective agreement extras","Employer is a large private services company: employer contribution rate 20.40% (Ley 27.541 art. 19 a) plus 6% health","Work injury insurance (ART) at the 2025 market average for management consultancy (1.246% of pay)","Less than 5 years of service: 14 days of vacation, paid at monthly salary / 25 per day","Income tax is the 2026 final annual settlement (liquidación anual) by the employer, single, no dependants"],"notes":["Contribution ceilings and income tax deductions are indexed to inflation monthly or every six months; figures are those in force in October 2026.","New hires who qualify for the 2026 formalization incentive (RIFL) can pay much lower employer contributions for 48 months; not applied.","Collective agreements often add union, health or other contributions; not included.","Small fixed per-worker charges (mandatory group life insurance, ART fixed fee) are not included."],"minWage":{"amount":391200,"period":"month","note":"Salario mínimo vital y móvil from October 2026"},"pay":{"extraPayments":[{"id":"sac","label":"13th-month salary (SAC, paid in two halves)","months":1,"basis":"law"},{"id":"vac_plus","label":"Vacation pay uplift (salary / 25 per vacation day)","months":0.0933333333,"separatePayment":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + SAC (half in June, half in December) + vacation uplift."},"employer":[{"id":"ss_er","label":"Employer social security (pension, PAMI, family allowances, employment fund)","localName":"Contribuciones SIPA, INSSJP, AAFF, FNE","category":"pension","base":"contrib","rate":0.204,"basis":"law","varies":"18% for employers outside large commerce and services (Ley 27.541 art. 19 b)."},{"id":"os_er","label":"Employer health insurance","localName":"Obra social (contribución)","category":"health","base":"contrib","rate":0.06,"basis":"law"},{"id":"art","label":"Work injury insurance","localName":"ART","category":"injury","base":"contrib","rate":0.01246,"basis":"law","varies":"Set by each insurer; 2025 averages for office activities range from about 0.7% to 2.6% of pay."}],"employee":[{"id":"jub","label":"Pension","localName":"Jubilación (SIPA)","category":"pension","base":"contrib","ceiling":{"amount":4769631.49,"period":"payment"},"rate":0.11,"taxDeductible":true,"basis":"law"},{"id":"pami","label":"Retirees' health fund","localName":"INSSJP (PAMI)","category":"health","base":"contrib","ceiling":{"amount":4769631.49,"period":"payment"},"rate":0.03,"taxDeductible":true,"basis":"law"},{"id":"os","label":"Health insurance","localName":"Obra social","category":"health","base":"contrib","ceiling":{"amount":4769631.49,"period":"payment"},"rate":0.03,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"ganancias","label":"Income tax","localName":"Impuesto a las Ganancias (4ta categoría)","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"},{"label":"Basic allowance (ganancia no imponible)","amount":6019671.36},{"label":"Special deduction for employees","amount":28894422.56},{"label":"Extra twelfth of personal deductions","amount":2909507.83}],"brackets":[{"upTo":2336953.69,"rate":0.05},{"upTo":4673907.36,"rate":0.09},{"upTo":7010861.05,"rate":0.12},{"upTo":10516291.59,"rate":0.15},{"upTo":21032583.18,"rate":0.19},{"upTo":31548874.77,"rate":0.23},{"upTo":47323312.16,"rate":0.27},{"upTo":70984968.25,"rate":0.31},{"upTo":null,"rate":0.35}]}]},"sources":[{"title":"Escala del artículo 94 LIG, período anual 2026 (liquidación final y anual)","url":"https://www.afip.gob.ar/gananciasYBienes/ganancias/personas-humanas-sucesiones-indivisas/declaracion-jurada/documentos/Tabla-Art-94-LIG-liquidacion-anual-y-final-2026.pdf","publisher":"ARCA","accessed":"2026-10-02"},{"title":"Deducciones del artículo 30 LIG, período anual 2026","url":"https://www.afip.gob.ar/gananciasYBienes/ganancias/personas-humanas-sucesiones-indivisas/deducciones/documentos/Deducciones-personales-art-30-liq-anual-2026.pdf","publisher":"ARCA","accessed":"2026-10-02"},{"title":"Ley de Impuesto a las Ganancias, texto ordenado (art. 30)","url":"https://servicios.infoleg.gob.ar/infolegInternet/anexos/330000-334999/332890/texact.htm","publisher":"InfoLEG","accessed":"2026-10-02"},{"title":"Resolución ANSES 284/2026: bases imponibles mínima y máxima desde octubre 2026","url":"https://blog.aconpy.com/2026/09/23/base-imponible-sipa-octubre-2026-minima-y-maxima/","publisher":"Aconpy (text of the resolution)","accessed":"2026-10-02"},{"title":"Resolución SRT 23/2026, anexo: alícuotas promedio ART 2025 por actividad CIIU","url":"https://www.argentina.gob.ar/normativa/425915_res23_pdf/archivo","publisher":"Superintendencia de Riesgos del Trabajo","accessed":"2026-10-02"},{"title":"Contribuciones patronales 2026: alícuotas y bases (20.40% / 18%, obra social 6%)","url":"https://extractpro.app/blog/contribuciones-patronales-recibo-sueldo-2026","publisher":"ExtractPro","accessed":"2026-10-02"},{"title":"ARCA reglamentó el FAL: cuándo empieza a regir (RG 5907/2026, desde noviembre 2026)","url":"https://www.infobae.com/economia/2026/10/01/arca-reglamento-el-fal-cuando-empieza-a-regir-y-como-deberan-aportar-los-empleadores-al-fondo/","publisher":"Infobae","accessed":"2026-10-02"}],"checks":{"official":3,"independent":1,"self":1}},"AT":{"code":"AT","name":"Austria","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Salaried employee (Angestellter) working in Vienna, single, no children, no commuter allowance","Holiday bonus and Christmas bonus of one monthly salary each under the collective agreement, so salary is paid 14 times a year","Employed the whole year; income tax as withheld through payroll"],"notes":["Salaries are paid 14 times a year: 12 monthly salaries plus a holiday bonus and a Christmas bonus set by collective agreements.","The 13th and 14th salaries are taxed at a flat 6% after the first 620 EUR, which lowers the overall tax rate.","Austria has no statutory minimum wage. Collective agreements set minimum salaries by sector and grade.","Low earners can get part of their social insurance back in the annual tax assessment. This refund is not shown.","Each state sets its own chamber surcharge. Vienna also has a higher housing levy and a weekly employer levy."],"minWage":null,"pay":{"extraPayments":[{"id":"holiday_bonus","label":"Holiday bonus (14th salary)","months":1,"basis":"cba"},{"id":"christmas_bonus","label":"Christmas bonus (13th salary)","months":1,"basis":"cba"}],"note":"Collective agreements for salaried employees grant a holiday bonus and a Christmas bonus of one monthly salary each."},"employer":[{"id":"pension","label":"Pension insurance","localName":"Pensionsversicherung","category":"pension","base":"contrib","ceiling":{"amount":6930,"period":"payment"},"rate":0.1255,"basis":"law","note":"Capped at 6,930 EUR for each of the 14 payments."},{"id":"health","label":"Health insurance","localName":"Krankenversicherung","category":"health","base":"contrib","ceiling":{"amount":6930,"period":"payment"},"rate":0.0378,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Arbeitslosenversicherung","category":"unemployment","base":"contrib","ceiling":{"amount":6930,"period":"payment"},"rate":0.0295,"basis":"law"},{"id":"accident","label":"Accident insurance","localName":"Unfallversicherung (AUVA)","category":"injury","base":"contrib","ceiling":{"amount":6930,"period":"payment"},"rate":0.011,"basis":"law","note":"Same rate for all employers."},{"id":"iesg","label":"Wage guarantee fund","localName":"Insolvenz-Entgeltsicherungszuschlag","category":"other","base":"contrib","ceiling":{"amount":6930,"period":"payment"},"rate":0.001,"basis":"law"},{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.0075,"basis":"law","note":"0.75% in Vienna from 2026. Not charged on the 13th and 14th salaries."},{"id":"flaf","label":"Family allowance fund contribution","localName":"Dienstgeberbeitrag zum FLAF (DB)","category":"family","base":"gross","rate":0.037,"basis":"law","note":"On all pay, no ceiling."},{"id":"dz","label":"Chamber of Commerce surcharge","localName":"Zuschlag zum Dienstgeberbeitrag (DZ)","category":"other","base":"gross","rate":0.0036,"basis":"law","varies":"Set by each state chamber: 0.31% to 0.40% in 2026. Vienna 0.36%."},{"id":"kommst","label":"Municipal payroll tax","localName":"Kommunalsteuer","category":"tax","base":"gross","rate":0.03,"basis":"law"},{"id":"vienna_levy","label":"Vienna employer levy","localName":"Dienstgeberabgabe (U-Bahn-Steuer)","category":"tax","fixed":{"amount":2,"period":"week"},"basis":"law","note":"2 EUR per employee per week, Vienna only."},{"id":"mv","label":"Severance fund contribution","localName":"Mitarbeitervorsorge (Abfertigung neu)","category":"accrual","base":"gross","rate":0.0153,"basis":"law","note":"Paid monthly into a staff provision fund. The employee receives it on leaving or at retirement."}],"employee":[{"id":"pension","label":"Pension insurance","localName":"Pensionsversicherung","category":"pension","base":"contrib","ceiling":{"amount":6930,"period":"payment"},"rate":0.1025,"taxDeductible":true,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Krankenversicherung","category":"health","base":"contrib","ceiling":{"amount":6930,"period":"payment"},"rate":0.0387,"taxDeductible":true,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Arbeitslosenversicherung","category":"unemployment","base":"contrib","ceiling":{"amount":6930,"period":"payment"},"formula":"B * (M <= 2225 ? 0 : (M <= 2427 ? 0.01 : (M <= 2630 ? 0.02 : 0.0295)))","taxDeductible":true,"basis":"law","note":"2.95%. Reduced to 0%, 1% or 2% when monthly pay is up to 2,225, 2,427 or 2,630 EUR."},{"id":"chamber","label":"Chamber of Labour levy","localName":"Arbeiterkammerumlage","category":"other","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law","note":"Not charged on the 13th and 14th salaries."},{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.0075,"taxDeductible":true,"basis":"law","note":"0.75% in Vienna from 2026. Not charged on the 13th and 14th salaries."}],"incomeTax":{"components":[{"id":"pit","label":"Income tax on monthly salaries","localName":"Lohnsteuer (laufende Bezüge)","base":"salary","deductions":[{"label":"Social insurance on monthly salaries","contributions":["pension","health","unemployment"],"share":0.857142857142857},{"label":"Chamber of Labour and housing levies","contributions":["chamber","housing"]},{"label":"Flat work expense allowance","amount":132}],"brackets":[{"upTo":13539,"rate":0},{"upTo":21992,"rate":0.2},{"upTo":36458,"rate":0.3},{"upTo":70365,"rate":0.4},{"upTo":104859,"rate":0.48},{"upTo":1000000,"rate":0.5},{"upTo":null,"rate":0.55}],"adjustments":[{"type":"credit","label":"Transport tax credit (Verkehrsabsetzbetrag)","amount":496}],"note":"2026 tariff with the transport tax credit of 496 EUR."},{"id":"pit_special","label":"Income tax on 13th and 14th salaries","localName":"Lohnsteuer (sonstige Bezüge)","base":"extras","when":{"minMonthly":1307.505},"deductions":[{"label":"Social insurance on 13th and 14th salaries","contributions":["pension","health","unemployment"],"share":0.142857142857143}],"brackets":[{"upTo":620,"rate":0},{"upTo":25000,"rate":0.06},{"upTo":50000,"rate":0.27},{"upTo":83333,"rate":0.3575},{"upTo":null,"rate":0.5}],"adjustments":[{"type":"add","label":"Top tariff rate of 55% above 1 million EUR","expr":"M > 84613.91 ? 0.05 * max(0, T - 83333) : 0"}],"note":"First 620 EUR tax free, then 6%. Not taxed at all when two monthly salaries are 2,615 EUR or less."}]},"variantLabel":"State","defaultVariant":"W","variants":[{"code":"W","name":"Vienna"},{"code":"NOE","name":"Lower Austria","employer":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."},{"id":"dz","label":"Chamber of Commerce surcharge","localName":"Zuschlag zum Dienstgeberbeitrag (DZ)","category":"other","base":"gross","rate":0.0033,"basis":"law","varies":"Set by each state chamber: 0.31% to 0.40% in 2026. Lower Austria 0.33%."}],"employee":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."}],"remove":{"employer":["vienna_levy"]}},{"code":"OOE","name":"Upper Austria","employer":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."},{"id":"dz","label":"Chamber of Commerce surcharge","localName":"Zuschlag zum Dienstgeberbeitrag (DZ)","category":"other","base":"gross","rate":0.0031,"basis":"law","varies":"Set by each state chamber: 0.31% to 0.40% in 2026. Upper Austria 0.31%."}],"employee":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."}],"remove":{"employer":["vienna_levy"]}},{"code":"ST","name":"Styria","employer":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."},{"id":"dz","label":"Chamber of Commerce surcharge","localName":"Zuschlag zum Dienstgeberbeitrag (DZ)","category":"other","base":"gross","rate":0.0034,"basis":"law","varies":"Set by each state chamber: 0.31% to 0.40% in 2026. Styria 0.34%."}],"employee":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."}],"remove":{"employer":["vienna_levy"]}},{"code":"SBG","name":"Salzburg","employer":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."},{"id":"dz","label":"Chamber of Commerce surcharge","localName":"Zuschlag zum Dienstgeberbeitrag (DZ)","category":"other","base":"gross","rate":0.0035,"basis":"law","varies":"Set by each state chamber: 0.31% to 0.40% in 2026. Salzburg 0.35%."}],"employee":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."}],"remove":{"employer":["vienna_levy"]}},{"code":"T","name":"Tyrol","employer":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."},{"id":"dz","label":"Chamber of Commerce surcharge","localName":"Zuschlag zum Dienstgeberbeitrag (DZ)","category":"other","base":"gross","rate":0.0039,"basis":"law","varies":"Set by each state chamber: 0.31% to 0.40% in 2026. Tyrol 0.39%."}],"employee":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."}],"remove":{"employer":["vienna_levy"]}},{"code":"K","name":"Carinthia","employer":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."},{"id":"dz","label":"Chamber of Commerce surcharge","localName":"Zuschlag zum Dienstgeberbeitrag (DZ)","category":"other","base":"gross","rate":0.0037,"basis":"law","varies":"Set by each state chamber: 0.31% to 0.40% in 2026. Carinthia 0.37%."}],"employee":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."}],"remove":{"employer":["vienna_levy"]}},{"code":"VBG","name":"Vorarlberg","employer":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."},{"id":"dz","label":"Chamber of Commerce surcharge","localName":"Zuschlag zum Dienstgeberbeitrag (DZ)","category":"other","base":"gross","rate":0.0033,"basis":"law","varies":"Set by each state chamber: 0.31% to 0.40% in 2026. Vorarlberg 0.33%."}],"employee":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."}],"remove":{"employer":["vienna_levy"]}},{"code":"B","name":"Burgenland","employer":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."},{"id":"dz","label":"Chamber of Commerce surcharge","localName":"Zuschlag zum Dienstgeberbeitrag (DZ)","category":"other","base":"gross","rate":0.004,"basis":"law","varies":"Set by each state chamber: 0.31% to 0.40% in 2026. Burgenland 0.40%."}],"employee":[{"id":"housing","label":"Housing promotion levy","localName":"Wohnbauförderungsbeitrag","category":"housing","base":"salary","ceiling":{"amount":6930,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law","note":"0.5% outside Vienna. Not charged on the 13th and 14th salaries."}],"remove":{"employer":["vienna_levy"]}}],"sources":[{"title":"Brutto-Netto-Rechner 2026 (linked from bmf.gv.at/services/berechnungsprogramme.html)","url":"https://onlinerechner.haude.at/BMF-Brutto-Netto-Rechner/","publisher":"Bundesministerium für Finanzen (BMF)","accessed":"2026-10-03"},{"title":"Beitragswesen Dienstnehmer 2026 (contribution rates, ceilings, DB, DZ)","url":"https://www.wko.at/entlohnung/beitragswesen-dienstnehmer-2026","publisher":"Wirtschaftskammer Österreich (WKO)","accessed":"2026-10-03"},{"title":"Wiener Wohnbauförderungsbeitragstarif 2018, § 1 as amended by LGBl. Nr. 73/2025","url":"https://www.ris.bka.gv.at/eli/lgbl/WI/2025/73/20251223","publisher":"Rechtsinformationssystem des Bundes (RIS)","accessed":"2026-10-03"},{"title":"Sonstige Bezüge: steuerliche Behandlung (620 EUR, 6%, Freigrenze 2026)","url":"https://www.wko.at/lohnverrechnung/sonstige-bezuege-steuerliche-behandlung","publisher":"WKO","accessed":"2026-10-03"},{"title":"Zuschlag zum Dienstgeberbeitrag (DZ) 2026 by state","url":"https://www.wko.at/lohnverrechnung/zuschlag-dienstgeberbeitrag","publisher":"WKO","accessed":"2026-10-03"},{"title":"Dienstgeberabgabe Wien (U-Bahn-Steuer)","url":"https://www.wko.at/lohnverrechnung/dienstgeberabgabe-wien-dga-u-bahn-steuer","publisher":"WKO","accessed":"2026-10-03"},{"title":"Austria: Individual taxes, sample calculation 2026","url":"https://taxsummaries.pwc.com/austria/individual/sample-personal-income-tax-calculation","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":14,"independent":1,"self":0,"byVariant":{"W":{"official":6,"independent":0,"self":0},"NOE":{"official":1,"independent":0,"self":0},"OOE":{"official":1,"independent":0,"self":0},"ST":{"official":1,"independent":1,"self":0},"SBG":{"official":1,"independent":0,"self":0},"T":{"official":1,"independent":0,"self":0},"K":{"official":1,"independent":0,"self":0},"VBG":{"official":1,"independent":0,"self":0},"B":{"official":1,"independent":0,"self":0}}}},"AU":{"code":"AU","name":"Australia","currency":"AUD","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Australian tax resident for the full year, single, no dependants, age 35","Salary is ordinary time earnings; no salary sacrifice, no HELP or other study loan","Private hospital cover is held or the employee is below the Medicare levy surcharge threshold (surcharge not included)","Employer or payroll-tax group has already used the applicable state threshold. Full marginal payroll tax is allocated to this additional hire; no share of the employer-wide threshold is allocated."],"notes":["The main take-home result is an annual payroll-planning estimate before tax-return deductions, using the 2026/27 resident schedule, Medicare levy and low income tax offset. It is not an exact pay-period PAYG withholding calculation or final tax-return result.","Superannuation guarantee is paid by the employer on top of salary.","The Medicare levy surcharge (1% to 1.5% for higher earners without private hospital cover) is not included.","The enacted standard work-related deduction is available from 2026/27, up to AUD 1,000 and reduced by certain other work-related deductions. It is excluded from the main payroll estimate. An eligible employee can have more annual after-tax income when assessed on the return; the on-screen conditional example assumes salary-only income and no other claims.","Division 293 can create a separate assessed tax on concessional super contributions when the relevant income plus contributions exceeds AUD 250,000. It is not deducted from the main payroll take-home figure: the employee can pay from personal funds or elect a permitted release from super. The displayed conditional assessment assumes salary-only income and the modeled employer super contribution, with no other deductions, contributions, losses or fringe benefits. Actual ATO assessment can differ."],"minWage":{"amount":1004.9,"period":"week","note":"National minimum wage from 1 July 2026 (38-hour week)"},"pay":{"extraPayments":[]},"employer":[{"id":"super","label":"Superannuation guarantee","category":"pension","base":"gross","rate":0.12,"ceiling":270830,"basis":"law","note":"12% of ordinary time earnings up to the maximum contribution base of $270,830 for 2026/27"},{"id":"payroll_tax","label":"Payroll tax (NSW, marginal allocation)","category":"tax","base":"gross","formula":"0.0545 * (G + er('super'))","basis":"law","varies":"5.45% marginal allocation on this hire's taxable wages, including super, assuming the employer/group has already used its applicable threshold. The employer-wide bill depends on threshold, grouping, state allocation and exemptions.","note":"Additional-hire planning allocation after the employer/group threshold; not average payroll tax on all employer wages.","localName":"Payroll tax"},{"id":"workers_comp","label":"Workers' compensation insurance (NSW)","category":"injury","base":"gross","formula":"0.00463 * (G + er('super'))","basis":"law","varies":"icare 2026/27 rate for business management services (0.459%) plus dust diseases levy. Rate depends on industry and claims history."}],"employee":[],"incomeTax":{"components":[{"id":"pit","label":"Income tax","category":"tax","base":"taxableGross","brackets":[{"upTo":18200,"rate":0},{"upTo":45000,"rate":0.15},{"upTo":135000,"rate":0.3},{"upTo":190000,"rate":0.37},{"upTo":null,"rate":0.45}],"adjustments":[{"type":"credit","label":"Low income tax offset","of":"taxable","bands":[{"upTo":37500,"a":0,"b":700},{"upTo":45000,"a":-0.05,"b":2575},{"upTo":66667,"a":-0.015,"b":1000},{"upTo":null,"a":0,"b":0}],"min":0}]},{"id":"medicare","label":"Medicare levy","category":"tax","base":"taxableGross","formula":"T <= 28011 ? 0 : (T <= 35013 ? min(0.02 * T, 0.1 * (T - 28011)) : 0.02 * T)","note":"Single age 35 profile: no levy up to AUD 28,011; phase-in limit AUD 35,013; above that limit 2% of taxable income. Family, pension-age and exempt-person rules are not modeled."}]},"variantLabel":"State","defaultVariant":"NSW","variants":[{"code":"NSW","name":"New South Wales","assumptions":["Works in Sydney, New South Wales"],"sources":[{"title":"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","publisher":"Revenue NSW","accessed":"2026-10-02"},{"title":"Workers compensation premium rates 2026-2027","url":"https://edge.sitecorecloud.io/insuranceanf0c2-xmcprodf24d-xmprod74a5-5eb4/media/icare/unique-media/employers/premiums/workers-compensation-premium-rates-2026-2027.pdf","publisher":"icare NSW","accessed":"2026-10-02"}]},{"code":"VIC","name":"Victoria","employer":[{"id":"payroll_tax","label":"Payroll tax (Victoria)","category":"tax","base":"gross","formula":"0.0485 * (G + er('super'))","basis":"law","varies":"4.85% for employers with national wages above $5 million (no threshold); employers with national wages above $10 million also pay a 1% surcharge on Victorian wages above that level","note":"State payroll tax on wages including superannuation","localName":"Payroll tax"},{"id":"workers_comp","label":"Workers' compensation insurance (Victoria)","category":"injury","base":"gross","formula":"0.0036 * (G + er('super'))","basis":"law","varies":"WorkSafe Victoria 2026/27 industry rate for management advice and consulting (0.360%); the state average is 1.8%. Rate depends on industry and claims history."}],"assumptions":["Works in Melbourne, Victoria"],"sources":[{"title":"Payroll tax current rates","url":"https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/payroll-tax-current-rates","publisher":"State Revenue Office Victoria","accessed":"2026-10-02"},{"title":"WorkCover insurance industry rates 2026-27 (Gazette S 284)","url":"https://content-v2.api.worksafe.vic.gov.au/sites/default/files/2026-06/Workcover-insurance-industry-rates-and-industry-claims-cost-rates-2026-06.pdf","publisher":"WorkSafe Victoria","accessed":"2026-10-02"}]},{"code":"QLD","name":"Queensland","employer":[{"id":"payroll_tax","label":"Payroll tax (Queensland)","category":"tax","base":"gross","formula":"0.0495 * (G + er('super'))","basis":"law","varies":"4.95% standard rate for employers/groups with Australian taxable wages above AUD 6.5 million. This profile assumes non-regional Australian wages above AUD 10.4 million, where the payroll deduction is zero, and no more than AUD 100 million. The primary 0.25% mental health levy is shown separately; higher tiers and regional discount are not modeled.","note":"State payroll tax on wages including superannuation","localName":"Payroll tax"},{"id":"qld_mental_health","label":"Queensland mental health levy (primary marginal allocation)","category":"tax","base":"gross","formula":"0.0025 * (G + er('super'))","basis":"law","note":"0.25% allocation on this hire's taxable wages including super, assuming employer/group primary threshold is already used and total Australian wages are above AUD 10.4 million but no more than AUD 100 million. The additional 0.5% tier above AUD 100 million is not included.","varies":"Grouping, interstate proportions, part-year periods, exemptions and actual group wages change the levy. No employer/group wages are entered; the stated allocation is conditional."}],"remove":{"employer":["workers_comp"]},"notes":["Workers' compensation insurance with WorkCover Queensland is compulsory but is not included.","Queensland payroll costs use an assumed non-regional employer/group above AUD 10.4 million and up to AUD 100 million, after its payroll deduction and primary mental-health threshold. The primary 0.25% levy is included separately; an additional 0.5% levy above AUD 100 million, regional discounts, different group sizes and apportioned thresholds are not modeled."],"assumptions":["Works in Brisbane, Queensland","Non-regional Queensland employer/group with annual Australian taxable wages above AUD 10.4 million and no more than AUD 100 million; payroll deduction and primary mental-health-levy thresholds already used. This is a marginal additional-hire allocation, not an employer-wide tax bill. The group test concerns Australian taxable wages, not its global/foreign wage bill."],"sources":[{"title":"Payroll tax rates and thresholds","url":"https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/","publisher":"Queensland Revenue Office","accessed":"2026-10-02"}]},{"code":"WA","name":"Western Australia","employer":[{"id":"payroll_tax","label":"Payroll tax (Western Australia)","category":"tax","base":"gross","formula":"0.055 * (G + er('super'))","basis":"law","varies":"5.5% on all wages for employers with national wages of $7.5 million or more; smaller employers get a diminishing threshold","note":"State payroll tax on wages including superannuation","localName":"Payroll tax"}],"remove":{"employer":["workers_comp"]},"notes":["Workers' compensation insurance is compulsory but is not included."],"assumptions":["Works in Perth, Western Australia"],"sources":[{"title":"Payroll tax employer guide: calculation","url":"https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide","publisher":"Government of Western Australia","accessed":"2026-10-02"}]}],"sources":[{"title":"Australia: individual taxes on personal income (2025/26 and 2026/27)","url":"https://taxsummaries.pwc.com/australia/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Budget Paper No. 2 2026-27: increasing the Medicare levy low-income thresholds","url":"https://budget.gov.au/content/bp2/download/bp2_02_receipt_payment.pdf","publisher":"Commonwealth of Australia","accessed":"2026-10-02"},{"title":"National Minimum Wage Order 2026","url":"https://www.fwc.gov.au/documents/awardsandorders/pdf/pr799279.pdf","publisher":"Fair Work Commission","accessed":"2026-10-02"},{"title":"Australia: other taxes (superannuation guarantee, concessional cap 2026/27)","url":"https://taxsummaries.pwc.com/australia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Pay calculator 2026/27 (rates, LITO, Medicare, super configuration)","url":"https://paycalculator.com.au/","publisher":"paycalculator.com.au","accessed":"2026-10-02"},{"title":"Maximum contribution base (paying super on payday): $270,830 for 2026-27","url":"https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/what-payments-are-qualifying-earnings/maximum-contributions-base","publisher":"Australian Taxation Office","accessed":"2026-10-04"},{"title":"PAYG withholding NAT 1005 weekly tax table (payments from 1 July 2026)","url":"https://www.ato.gov.au/api/public/content/9356e28f9fba4e61b4082bf60172c6fe?v=f4ff8f6b","publisher":"Australian Taxation Office","accessed":"2026-10-04"},{"title":"Schedule 1: statement of formulas for calculating amounts to be withheld (NAT 1004, payments from 1 July 2026)","url":"https://ato.gov.au/api/public/content/276bc6c1c7b14e7f9a88242f019fba7c","publisher":"Australian Taxation Office","accessed":"2026-10-04"},{"title":"Standard deduction for work-related expenses (from 2026-27)","url":"https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/standard-deduction-for-work-related-expenses","publisher":"Australian Taxation Office","accessed":"2026-10-04"},{"title":"Standard work-related deduction — enacted s25-130 from 2026/27","url":"https://www.legislation.gov.au/C2026A00049/asmade/2026-06-26/text/original/epub/OEBPS/document_1/document_1.html","publisher":"Australian Federal Register of Legislation","accessed":"2026-10-12"},{"title":"NSW payroll tax — thresholds and employer-wide liability","url":"https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/getting-started/what-is-payroll-tax","publisher":"Revenue NSW","accessed":"2026-10-12"},{"title":"Medicare Levy Act 1986 — current threshold and phase-in limit","url":"https://www.legislation.gov.au/C2004A03351/2026-07-01/2026-07-01/text/original/epub/OEBPS/document_1/document_1.html","publisher":"Australian Federal Register of Legislation","accessed":"2026-10-12"},{"title":"Queensland payroll deduction — phase-out at AUD 10.4 million","url":"https://qro.qld.gov.au/payroll-tax/calculate/deductions/","publisher":"Queensland Revenue Office","accessed":"2026-10-13"},{"title":"Queensland mental health levy — primary and additional thresholds","url":"https://qro.qld.gov.au/payroll-tax/mental-health-levy/calculating/","publisher":"Queensland Revenue Office","accessed":"2026-10-13"},{"title":"Queensland regional employer discount — eligibility and current period","url":"https://qro.qld.gov.au/payroll-tax/calculate/regional-discount/","publisher":"Queensland Revenue Office","accessed":"2026-10-13"},{"title":"Division 293 — separate super-contribution assessment, threshold and payment options","url":"https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/division-293-tax-on-concessional-contributions-by-high-income-earners","publisher":"Australian Taxation Office","accessed":"2026-10-13"}],"checks":{"official":2,"independent":4,"self":6,"byVariant":{"NSW":{"official":2,"independent":4,"self":3},"VIC":{"official":0,"independent":0,"self":1},"QLD":{"official":0,"independent":0,"self":1},"WA":{"official":0,"independent":0,"self":1}}},"takeHomeBasis":"annual-payroll-planning-before-tax-return-deductions","scopeVerification":{"checked":"2026-10-12","scope":"Standard deduction scope, NSW marginal-tax allocation and Medicare phase-in endpoint only; no actual PAYG or employee return certification"},"accuracyCorrections20261013R4":{"checked":"2026-10-13","scope":"Conditional Division293 liability disclosure and Queensland primary mental-health allocation; other main payroll rules unchanged","division293":{"combinedIncomeAndContributionsThreshold":250000,"rate":0.15,"mainTakeHomeDeductsLiability":false,"actualAssessmentUnverified":true},"queenslandPayroll":{"nonRegional":true,"assumedAustralianWagesGreaterThan":10400000,"assumedAustralianWagesNoMoreThan":100000000,"wageBase":"Australian taxable wages; not the global/foreign wage bill","primaryMentalHealthLevy":0.0025,"additionalTierIncluded":false,"employerWideThresholdsAlreadyUsed":true,"actualGroupWagesUnverified":true}}},"AZ":{"code":"AZ","name":"Azerbaijan","currency":"AZN","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Employee of a private company outside the oil and gas sector (the non-oil private sector regime)","Baku; income tax is withheld monthly on gross salary"],"notes":["The full income tax exemption for non-oil private sector employees ended on 31 December 2025; reduced rates apply in 2026 and rise again in 2027 and 2028.","Employees in the oil and gas sector or the public sector pay different, higher rates; they are not shown."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"dsmf","label":"Social insurance (employer)","localName":"DSMF","category":"pension","base":"contrib","brackets":[{"upTo":200,"rate":0.22},{"upTo":8000,"rate":0.15},{"upTo":null,"rate":0.11}],"bracketPeriod":"month","basis":"law"},{"id":"uic","label":"Unemployment insurance (employer)","localName":"Issizlikden sigorta","category":"unemployment","base":"contrib","rate":0.005,"basis":"law"},{"id":"med","label":"Mandatory medical insurance (employer)","localName":"Icbari tibbi sigorta","category":"health","base":"contrib","brackets":[{"upTo":2500,"rate":0.02},{"upTo":null,"rate":0.005}],"bracketPeriod":"month","basis":"law"}],"employee":[{"id":"dsmf","label":"Social insurance (employee)","localName":"DSMF","category":"pension","base":"contrib","brackets":[{"upTo":200,"rate":0.03},{"upTo":null,"rate":0.1}],"bracketPeriod":"month","taxDeductible":false,"basis":"law"},{"id":"uic","label":"Unemployment insurance (employee)","localName":"Issizlikden sigorta","category":"unemployment","base":"contrib","rate":0.005,"taxDeductible":false,"basis":"law"},{"id":"med","label":"Mandatory medical insurance (employee)","localName":"Icbari tibbi sigorta","category":"health","base":"contrib","brackets":[{"upTo":2500,"rate":0.02},{"upTo":null,"rate":0.005}],"bracketPeriod":"month","taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"Gelir vergisi","base":"taxableGross","brackets":[{"upTo":2500,"rate":0.03},{"upTo":8000,"rate":0.1},{"upTo":null,"rate":0.14}],"bracketPeriod":"month"}]},"sources":[{"title":"Azerbaijan, Individual, Taxes on personal income (non-oil private sector rates 2026 to 2028)","url":"https://taxsummaries.pwc.com/azerbaijan/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Azerbaijan, Individual, Other taxes (social insurance from 2026, unemployment insurance, medical insurance)","url":"https://taxsummaries.pwc.com/azerbaijan/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"BA":{"code":"BA","name":"Bosnia and Herzegovina","currency":"BAM","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Employee works in Sarajevo, in the Federation of Bosnia and Herzegovina (FBiH); Republika Srpska and Brčko District have different rules","Single tax resident, age 35, no dependants, basic personal deduction only (tax card coefficient 1.0)"],"notes":["Rules shown are those of the Federation of Bosnia and Herzegovina. Republika Srpska and Brčko District have their own contribution and income tax rules, which are not covered here.","Employee contributions are 31% of gross pay and employer contributions 5% (cut from 10.5% on 1 July 2025). There is no contribution ceiling.","Income tax is 10% of pay after contributions and a personal deduction of KM 300 a month.","The employer also pays two fees of 0.5% each on net pay (natural disaster protection and the general water fee).","Not included: the special contribution for the employment of people with disabilities, which depends on the employer's headcount and quota."],"minWage":{"amount":1605.48,"period":"month","note":"Minimum net wage KM 1,027 a month in 2026 (about KM 1,605 gross)"},"pay":{"extraPayments":[]},"employer":[{"id":"pio","label":"Pension and disability insurance (employer)","localName":"Doprinos za PIO na plaću","category":"pension","rate":0.025,"basis":"law"},{"id":"health","label":"Health insurance (employer)","localName":"Doprinos za zdravstveno osiguranje na plaću","category":"health","rate":0.02,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance (employer)","localName":"Doprinos za osiguranje od nezaposlenosti na plaću","category":"unemployment","rate":0.005,"basis":"law"},{"id":"disaster_fee","label":"Natural disaster protection fee (0.5% of net pay)","localName":"Posebna naknada za zaštitu od prirodnih i drugih nesreća","category":"other","formula":"0.005 * (C - ee('pio') - ee('health') - ee('unemployment') - 0.1 * max(0, C - ee('pio') - ee('health') - ee('unemployment') - 3600))","basis":"law"},{"id":"water_fee","label":"General water fee (0.5% of net pay)","localName":"Opća vodna naknada","category":"other","formula":"0.005 * (C - ee('pio') - ee('health') - ee('unemployment') - 0.1 * max(0, C - ee('pio') - ee('health') - ee('unemployment') - 3600))","basis":"law"}],"employee":[{"id":"pio","label":"Pension and disability insurance","localName":"Doprinos za PIO iz plaće","category":"pension","rate":0.17,"taxDeductible":true,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Doprinos za zdravstveno osiguranje iz plaće","category":"health","rate":0.125,"taxDeductible":true,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Doprinos za osiguranje od nezaposlenosti iz plaće","category":"unemployment","rate":0.015,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax (FBiH)","localName":"Porez na dohodak","deductions":[{"label":"Employee contributions","contributions":"deductible"},{"label":"Basic personal deduction (KM 300 a month)","amount":3600}],"rate":0.1}]},"sources":[{"title":"Zakon o doprinosima (prečišćena neslužbena verzija) and Zakon o izmjenama i dopunama Zakona o doprinosima (Sl. novine FBiH 33/25)","url":"https://www.fmf.gov.ba/Content/Read/zakoni","publisher":"Federal Ministry of Finance, FBiH","accessed":"2026-10-03"},{"title":"Zakon o porezu na dohodak (FBiH) and Odluka o iznosu najniže plaće za 2026. godinu","url":"https://www.fmf.gov.ba/Content/Read/zakoni","publisher":"Federal Ministry of Finance, FBiH","accessed":"2026-10-03"},{"title":"Bosnia and Herzegovina: Individual other taxes, deductions, taxes on personal income (last reviewed 23 September 2026)","url":"https://taxsummaries.pwc.com/bosnia-and-herzegovina/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Pravilnik o načinu obračunavanja, postupku i rokovima za obračunavanje i plaćanje vodnih naknada (January 2023): general water fee 0.5% of net pay","url":"https://fmpvs.gov.ba/wp-content/uploads/2023/01/07%20-%20Pravilnik%20o%20VN%20januar%202023.docx.pdf","publisher":"Federal Ministry of Agriculture, Water Management and Forestry, FBiH","accessed":"2026-10-04"},{"title":"Obračun plata u BiH 2026: kompletan vodič za poslodavce (12 May 2026)","url":"https://www.ens.ba/blog/obracun-plata-bih-2026-vodic-za-poslodavce","publisher":"ENS","accessed":"2026-10-04"},{"title":"Obračun plate u BiH 2026: od bruto do neto (9 June 2026)","url":"https://prika.ba/blog/obracun-plate-u-bih","publisher":"Prika","accessed":"2026-10-04"},{"title":"Minimalna plata u FBiH 2026: koliko košta poslodavca i šta dobija radnik (26 May 2026)","url":"https://www.poreznikalkulator.ba/vodici/minimalna-plata-fbih-2026","publisher":"Porezni kalkulator","accessed":"2026-10-04"}],"checks":{"official":0,"independent":3,"self":3}},"BB":{"code":"BB","name":"Barbados","currency":"BBD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Resident private-sector employee in Bridgetown (NIS class R), no other allowances or deductions","NIS insurable earnings ceiling of BBD 5,360 a month (2026)"],"notes":["National Insurance (11% employee, 12.75% employer) includes the health service contribution, training levy, unemployment, severance and employment injury funds.","There is no statutory 13th-month pay in Barbados."],"minWage":{"amount":10.71,"period":"hour","note":"National minimum wage from 21 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"nis","label":"National Insurance (employer)","localName":"NIS class R","category":"pension","base":"gross","rate":0.1275,"ceiling":{"amount":5360,"period":"month"},"basis":"law","note":"NI 6.75%, non-contributory 2%, unemployment 0.75%, employment injury 0.75%, severance 0.5%, training levy 0.5%, health service 1.5%"},{"id":"rrf","label":"Resilience and Regeneration Fund (employer)","category":"other","base":"gross","rate":0.0025,"basis":"law"}],"employee":[{"id":"nis","label":"National Insurance (employee)","localName":"NIS class R","category":"pension","base":"gross","rate":0.11,"ceiling":{"amount":5360,"period":"month"},"taxDeductible":false,"basis":"law","note":"NI 6.75%, non-contributory 2%, unemployment 0.75%, training levy 0.5%, health service 1%"},{"id":"rrf","label":"Resilience and Regeneration Fund (employee)","category":"other","base":"gross","rate":0.0025,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax (PAYE)","base":"taxableGross","deductions":[{"label":"Personal allowance","amount":25000}],"brackets":[{"upTo":50000,"rate":0.125},{"upTo":null,"rate":0.285}]}]},"sources":[{"title":"Contribution Rates and Earnings Ceilings (class R private sector; 2026 ceiling)","url":"https://www.nis.gov.bb/contribution-rates/","publisher":"National Insurance and Social Security Service, Barbados","accessed":"2026-10-02"},{"title":"Barbados: Individual, taxes on personal income (reviewed 11 Jan 2026)","url":"https://taxsummaries.pwc.com/barbados/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Barbados: Individual, deductions (personal allowance BBD 25,000)","url":"https://taxsummaries.pwc.com/barbados/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Barbados: Individual, sample personal income tax calculation","url":"https://taxsummaries.pwc.com/barbados/individual/sample-personal-income-tax-calculation","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"}],"checks":{"official":1,"independent":1,"self":1}},"BD":{"code":"BD","name":"Bangladesh","currency":"BDT","taxYear":"2026-27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Income year July 2026 to June 2027, general resident taxpayer (not a woman or senior citizen, which have higher thresholds)","Dhaka; no investment tax rebate claimed","Basic salary is 50% of monthly gross pay; two festival bonuses of one month's basic salary each are paid every year","No provident fund or gratuity scheme (they are only required in specific cases)"],"notes":["Bangladesh has no general social security contributions for private-sector employees.","The two yearly festival bonuses (one month's basic pay each, usually at Eid) are customary for office staff and required for workers under the Labour Rules; they are included in gross pay.","Many employers run a provident fund (7% to 8% of basic from both sides) and a gratuity scheme; they are not included because they are not mandatory for most office employers.","Employees can cut their tax with an investment rebate on approved savings; it is not applied here."],"minWage":null,"pay":{"extraPayments":[{"id":"festival1","label":"Festival bonus (Eid ul-Fitr)","months":0.5,"basis":"practice"},{"id":"festival2","label":"Festival bonus (Eid ul-Adha)","months":0.5,"basis":"practice"}],"note":"Two festival bonuses of one month's basic salary each"},"employer":[],"employee":[],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Aykor","base":"taxableGross","deductions":[{"label":"Salary exemption (one third, up to BDT 500,000)","of":"taxableGross","rate":0.333333,"max":500000}],"brackets":[{"upTo":400000,"rate":0},{"upTo":700000,"rate":0.1},{"upTo":1100000,"rate":0.15},{"upTo":1600000,"rate":0.2},{"upTo":3600000,"rate":0.25},{"upTo":null,"rate":0.3}],"adjustments":[{"type":"floorAt","expr":"T > 400000 ? 5000 : 0","label":"Minimum tax"}]}]},"sources":[{"title":"Bangladesh, Individual, Taxes on personal income (rates for FY 2025/26 and FY 2026/27, minimum tax)","url":"https://taxsummaries.pwc.com/bangladesh/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Bangladesh, Individual, Deductions (one third of employment income or BDT 500,000 exempt)","url":"https://taxsummaries.pwc.com/bangladesh/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Bangladesh, Individual, Other taxes (provident fund and gratuity) and Significant developments","url":"https://taxsummaries.pwc.com/bangladesh/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":2}},"BE":{"code":"BE","name":"Belgium","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["White-collar employee (employé) under joint committee 200, living and working in the City of Brussels","Employer in the commercial sector with 20 or more workers, so the 1.60% unemployment and closure fund contributions apply","End-of-year bonus of one month (joint committee 200) and statutory double holiday pay of 92% of the monthly salary","Single, no dependants; income tax is the final tax for income year 2026 (tax year 2027), with the City of Brussels surcharge of 4.9%","Annual salary input includes the 13th month and the double holiday pay"],"notes":["Monthly withholding tax (precompte professionnel) is an advance; the final tax is settled with the tax return about a year later.","Regional and communal surcharges differ: outside Brussels the regional surcharge is slightly higher and communal rates range from 0% to 9%.","Collective agreements add benefits not included here, such as eco-vouchers (250 EUR a year in joint committee 200).","Workers recruited from abroad may qualify for the special tax regime for inbound taxpayers (30% tax-free allowance); not included.","Occupational health service fees (about 100 EUR a year per employee) are not included."],"minWage":{"amount":2233.61,"period":"month","note":"National minimum monthly income (RMMMG), age 18 or over, from July 2026"},"pay":{"extraPayments":[{"id":"eoy","label":"End-of-year bonus (13th month)","months":1,"basis":"cba"},{"id":"holiday","label":"Double holiday pay (92%)","months":0.92,"contributions":false,"basis":"law"}],"note":"White-collar employees receive double holiday pay (92% of a monthly salary) by law and, in most sectors, a 13th month under the collective agreement."},"employer":[{"id":"basic","label":"Employer social security (incl. wage moderation)","localName":"Cotisations patronales de base","category":"pension","rate":0.25,"basis":"law","note":"19.88% basic contribution plus 5.12% wage moderation"},{"id":"unemp10","label":"Additional unemployment contribution","localName":"Cotisation de 1,60 %","category":"unemployment","rate":0.016683,"basis":"law","note":"1.60% for employers with 10 or more workers, plus wage moderation"},{"id":"ffe","label":"Company closure fund","localName":"Fonds de fermeture d'entreprises","category":"unemployment","rate":0.003858,"basis":"law","note":"0.37% for commercial employers with 20 or more workers, plus wage moderation"},{"id":"ffe_temp","label":"Temporary unemployment levy","localName":"Cotisation spéciale FFE","category":"unemployment","rate":0.000938,"basis":"law"},{"id":"accident","label":"Work accident insurance","localName":"Assurance accidents du travail","category":"injury","rate":0.003,"basis":"law","varies":"Premium set by the private insurer; about 0.1% to 0.5% of pay for office staff. Estimate shown."},{"id":"structural","label":"Structural reduction (low wages)","localName":"Réduction structurelle","category":"other","formula":"-min(3 * (0.14 * max(0, 11687.74 - 3 * M) + 0.16 * max(0, 9738.14 - 3 * M)) + 0.14 * max(0, 11687.74 - 4 * M) + 0.16 * max(0, 9738.14 - 4 * M), er('basic'))","basis":"law","note":"Cuts employer contributions for monthly salaries below about 3,900 EUR"}],"employee":[{"id":"ss","label":"Employee social security (13.07%)","localName":"Cotisations personnelles ONSS","category":"pension","rate":0.1307,"taxDeductible":true,"basis":"law"},{"id":"ss_holiday","label":"Contribution on double holiday pay","localName":"Retenue sur le double pécule de vacances","category":"pension","base":"extra:holiday","baseFactor":0.923913,"rate":0.1307,"taxDeductible":true,"basis":"law","note":"13.07% on 85 of the 92 points of double holiday pay"},{"id":"work_bonus","label":"Work bonus (low wage reduction)","localName":"Bonus à l'emploi","category":"pension","formula":"-12 * min((M <= 2937.93 ? 127.54 : (M <= 3403.62 ? 127.54 - 0.2739 * (M - 2937.93) : 0)) + (M <= 2300.62 ? 171.99 : (M <= 2937.93 ? 171.99 - 0.2699 * (M - 2300.62) : 0)), 0.1307 * M)","taxDeductible":true,"basis":"law","note":"Reduces employee contributions for monthly salaries below 3,403.62 EUR"},{"id":"csss","label":"Special social security contribution","localName":"Cotisation spéciale de sécurité sociale","category":"other","formula":"4 * (M <= 1945.38 ? 0 : (M <= 2190.18 ? 3 * 0.0422 * (M - 1945.38) : (M <= 3737 ? 30.99 + 3 * 0.011 * (M - 2190.18) : (M <= 4100 ? 82.05 + 3 * 0.0338 * (M - 3737) : (M <= 6038.82 ? 118.83 + 3 * 0.011 * (M - 4100) : 182.82)))))","taxDeductible":false,"basis":"law","note":"Up to 731.28 EUR a year for a single person; not tax deductible"}],"incomeTax":{"components":[{"id":"federal","label":"Federal income tax","localName":"Impôt des personnes physiques (État)","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"},{"label":"Flat professional expenses (30%, max 6,070)","expr":"min(6070, 0.3 * (TG - ee('ss') - ee('ss_holiday') - ee('work_bonus')))"}],"brackets":[{"upTo":16720,"rate":0.25},{"upTo":29510,"rate":0.4},{"upTo":51070,"rate":0.45},{"upTo":null,"rate":0.5}],"adjustments":[{"type":"credit","label":"Tax-free amount (11,550 EUR at 25%)","amount":2887.5},{"type":"add","label":"Regional autonomy reduction (24.957%)","of":"tax","rate":-0.24957},{"type":"credit","label":"Fiscal work bonus","expr":"min(2000, 12 * (0.3314 * ((M <= 2937.93 ? 127.54 : (M <= 3403.62 ? 127.54 - 0.2739 * (M - 2937.93) : 0)) - max(0, max(0, (M <= 2937.93 ? 127.54 : (M <= 3403.62 ? 127.54 - 0.2739 * (M - 2937.93) : 0)) + (M <= 2300.62 ? 171.99 : (M <= 2937.93 ? 171.99 - 0.2699 * (M - 2300.62) : 0)) - 0.1307 * M) - (M <= 2300.62 ? 171.99 : (M <= 2937.93 ? 171.99 - 0.2699 * (M - 2300.62) : 0)))) + 0.63 * max(0, (M <= 2300.62 ? 171.99 : (M <= 2937.93 ? 171.99 - 0.2699 * (M - 2300.62) : 0)) - max(0, (M <= 2937.93 ? 127.54 : (M <= 3403.62 ? 127.54 - 0.2739 * (M - 2937.93) : 0)) + (M <= 2300.62 ? 171.99 : (M <= 2937.93 ? 171.99 - 0.2699 * (M - 2300.62) : 0)) - 0.1307 * M))))"}],"round":"round","roundTo":0.01,"note":"Income year 2026 scale: 25% up to 16,720 EUR, 40% up to 29,510, 45% up to 51,070, 50% above; after the tax-free amount, less the share that goes to the regions"},{"id":"regional","label":"Regional income tax (Brussels)","localName":"Additionnels regionaux (Region de Bruxelles-Capitale)","base":"componentTaxable:federal","brackets":[{"upTo":16720,"rate":0.06114316},{"upTo":29510,"rate":0.097829056},{"upTo":51070,"rate":0.110057688},{"upTo":null,"rate":0.122286321}],"adjustments":[{"type":"credit","label":"Tax-free amount","amount":706.2}],"round":"round","roundTo":0.01,"note":"32.591% of the reduced federal tax"},{"id":"communal","label":"Communal tax (City of Brussels)","localName":"Taxe communale additionnelle","base":{"parts":["componentTax:federal","componentTax:regional"]},"rate":0.049,"round":"round","roundTo":0.01,"note":"4.9% of federal and regional income tax"}]},"sources":[{"title":"Instructions administratives ONSS 2026/3: cotisations, reduction structurelle, bonus a l'emploi, cotisation speciale de securite sociale, double pecule","url":"https://www.socialsecurity.be/employer/instructions/dmfa/fr/latest/instructions/socialsecuritycontributions/contributions.html","publisher":"Office national de securite sociale (ONSS)","accessed":"2026-10-03"},{"title":"Fonds de fermeture d'entreprises: taux 2026 (FFE_2026.xls)","url":"https://www.socialsecurity.be/site_fr/Infos/instructs/documents/xls/FFE_2026.xls","publisher":"ONSS","accessed":"2026-10-03"},{"title":"Fiscoliste 2026 (octobre 2026): income year 2026 tax brackets, tax-free amount, professional expenses, fiscal work bonus","url":"https://www.securex.be/fr/lex4you/employeur/montants-actuels/montants-fiscaux/fiscoliste-2026","publisher":"Securex Secretariat Social","accessed":"2026-10-03"},{"title":"Impot communal additionnel a l'IPP, exercice 2026 (4.9%)","url":"https://www.bruxelles.be/sites/default/files/bxl/158%20FR%20IPP.pdf","publisher":"Ville de Bruxelles","accessed":"2026-10-03"},{"title":"Belgium: sample personal income tax calculation and individual taxes (reviewed 10 Sep 2026)","url":"https://taxsummaries.pwc.com/belgium/individual/sample-personal-income-tax-calculation","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"RMMG national (2,233.61 EUR from July 2026)","url":"https://www.securex.be/fr/lex4you/employeur/montants-actuels/montants-socio-juridiques/rmmg-national","publisher":"Securex","accessed":"2026-10-03"}],"checks":{"official":0,"independent":0,"self":4}},"BF":{"code":"BF","name":"Burkina Faso","currency":"XOF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Single, no dependants, so no family reduction of salary tax","Salary is all basic pay, paid monthly; no allowances, bonuses or benefits in kind","Office employer in Ouagadougou"],"notes":["Social security (CNSS) is charged on pay up to XOF 800,000 a month: 16% from the employer and 5.5% from the employee.","Salary tax (IUTS) is charged after the employee pension contribution and a flat professional deduction of 20% of basic pay for senior staff (categories P, A and B) or 25% for other staff.","A compulsory levy of 1% of net pay for the Patriotic Support Fund (FSP) is withheld from all salaries and shown with employee deductions.","Statutory severance is only due on dismissal and is not included."],"minWage":null,"variantLabel":"Employee category","defaultVariant":"CADRE","variants":[{"code":"CADRE","name":"Senior staff (categories P, A, B)","assumptions":["Senior staff category: 20% professional deduction"]},{"code":"NONCADRE","name":"Other staff","assumptions":["Other staff categories: 25% professional deduction"],"incomeTax":{"components":[{"id":"iuts","label":"Salary tax (IUTS)","localName":"Impôt unique sur les traitements et salaires","base":"taxableGross","deductions":[{"label":"Employee CNSS pension contribution","contributions":["cnss_pension"]},{"label":"Professional deduction (25% of basic pay)","of":"taxableGross","rate":0.25}],"roundTaxable":1200,"brackets":[{"upTo":30000,"rate":0},{"upTo":50000,"rate":0.121},{"upTo":80000,"rate":0.139},{"upTo":120000,"rate":0.157},{"upTo":170000,"rate":0.184},{"upTo":250000,"rate":0.217},{"upTo":null,"rate":0.25}],"bracketPeriod":"month"}]}}],"pay":{"extraPayments":[]},"employer":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Assurance vieillesse","category":"pension","base":"gross","ceiling":{"amount":800000,"period":"month"},"rate":0.085,"basis":"law","note":"8.5% of pay up to XOF 800,000 a month"},{"id":"cnss_pf","label":"Family benefits (CNSS)","localName":"Prestations familiales","category":"family","base":"gross","ceiling":{"amount":800000,"period":"month"},"rate":0.06,"basis":"law","note":"6% of pay up to XOF 800,000 a month"},{"id":"cnss_rp","label":"Occupational risks (CNSS)","localName":"Risques professionnels","category":"injury","base":"gross","ceiling":{"amount":800000,"period":"month"},"rate":0.015,"basis":"law","note":"1.5% of pay up to XOF 800,000 a month"},{"id":"tpa","label":"Employer payroll and apprenticeship tax (TPA)","localName":"Taxe patronale et d'apprentissage","category":"tax","base":"gross","rate":0.03,"basis":"law","note":"3% of gross pay"}],"employee":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Assurance vieillesse","category":"pension","base":"gross","ceiling":{"amount":800000,"period":"month"},"rate":0.055,"taxDeductible":true,"basis":"law","note":"5.5% of pay up to XOF 800,000 a month, deductible for salary tax"}],"incomeTax":{"components":[{"id":"iuts","label":"Salary tax (IUTS)","localName":"Impôt unique sur les traitements et salaires","base":"taxableGross","deductions":[{"label":"Employee CNSS pension contribution","contributions":["cnss_pension"]},{"label":"Professional deduction (20% of basic pay)","of":"taxableGross","rate":0.2}],"roundTaxable":1200,"brackets":[{"upTo":30000,"rate":0},{"upTo":50000,"rate":0.121},{"upTo":80000,"rate":0.139},{"upTo":120000,"rate":0.157},{"upTo":170000,"rate":0.184},{"upTo":250000,"rate":0.217},{"upTo":null,"rate":0.25}],"bracketPeriod":"month"},{"id":"fsp","label":"Patriotic Support Fund levy (FSP)","localName":"Prélèvement au profit du Fonds de soutien patriotique","category":"social","base":"gross","deductions":[{"label":"Employee CNSS pension contribution","contributions":["cnss_pension"]},{"label":"Salary tax (IUTS)","component":"iuts"}],"rate":0.01,"note":"1% of net pay"}]},"sources":[{"title":"Côtisations sociales (rates under Décret n°2023-0129, ceiling under Arrêté n°2022-067)","url":"http://www.cnss.bf/?p=2078","publisher":"Caisse Nationale de Sécurité Sociale du Burkina Faso","accessed":"2026-10-02"},{"title":"IUTS: mode de calcul dans le secteur privé","url":"https://leconomistedufaso.com/2023/12/18/iuts-mode-de-calcul-dans-le-secteur-prive/","publisher":"L'Economiste du Faso","accessed":"2026-10-02"},{"title":"Simulateur salaire net Burkina Faso 2026: calcul IUTS (CGI art. 111-113)","url":"https://app.expatriation.io/fr/net-salary/burkina-faso","publisher":"EXPATRIATION.IO","accessed":"2026-10-02"},{"title":"Fonds de soutien patriotique: prélèvement de 1% sur le salaire net de tous les travailleurs (Council of Ministers, 5 Jan 2024)","url":"https://lefaso.net/spip.php?article127087","publisher":"leFaso.net","accessed":"2026-10-02"},{"title":"Fonds de soutien patriotique: plus de 250 milliards FCFA mobilisés au 29 septembre 2026","url":"https://burkina24.com/2026/09/30/fonds-de-soutien-patriotique-plus-de-250-milliards-fcfa-mobilises-au-29-septembre-2026/","publisher":"Burkina24","accessed":"2026-10-02"}],"checks":{"official":0,"independent":2,"self":1,"byVariant":{"NONCADRE":{"official":0,"independent":1,"self":0},"CADRE":{"official":0,"independent":1,"self":1}}}},"BG":{"code":"BG","name":"Bulgaria","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Employment contract, third category of labour, born after 1959 (so part of the pension goes to a universal pension fund)","Single tax resident, age 35, no children","Work accident and occupational disease contribution at 0.5%, the rate for administration and services","Maximum monthly insurable income of EUR 2,300 (in force since 1 August 2026) applied to the whole year"],"notes":["Bulgaria uses the euro since 1 January 2026.","Social security and health contributions apply only up to EUR 2,300 of monthly pay (EUR 2,111.64 from January to July 2026).","Income tax is a flat 10% of pay after employee contributions.","The work accident contribution ranges from 0.4% to 1.1% depending on the economic activity.","A minimum insurable income set for each activity and job grade can be higher than the minimum wage; it only matters for low salaries."],"minWage":{"amount":620.2,"period":"month","note":"Minimum wage from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension fund (state)","localName":"Фонд \"Пенсии\" на ДОО","category":"pension","ceiling":{"amount":2300,"period":"month"},"rate":0.0822,"basis":"law"},{"id":"upf","label":"Universal pension fund","localName":"ДЗПО в универсален пенсионен фонд","category":"pension","ceiling":{"amount":2300,"period":"month"},"rate":0.028,"basis":"law","note":"Second pillar pension for people born after 1959"},{"id":"sickness","label":"General sickness and maternity","localName":"Фонд \"Общо заболяване и майчинство\"","category":"health","ceiling":{"amount":2300,"period":"month"},"rate":0.021,"basis":"law"},{"id":"unemployment","label":"Unemployment fund","localName":"Фонд \"Безработица\"","category":"unemployment","ceiling":{"amount":2300,"period":"month"},"rate":0.006,"basis":"law"},{"id":"tzpb","label":"Work accident and occupational disease","localName":"Фонд \"Трудова злополука и професионална болест\"","category":"injury","ceiling":{"amount":2300,"period":"month"},"rate":0.005,"basis":"law","varies":"Rate depends on the economic activity (0.4% to 1.1%); the administration and services rate is shown."},{"id":"health","label":"Health insurance","localName":"Здравно осигуряване","category":"health","ceiling":{"amount":2300,"period":"month"},"rate":0.048,"basis":"law"}],"employee":[{"id":"pension","label":"Pension fund (state)","localName":"Фонд \"Пенсии\" на ДОО","category":"pension","ceiling":{"amount":2300,"period":"month"},"rate":0.0658,"taxDeductible":true,"basis":"law"},{"id":"upf","label":"Universal pension fund","localName":"ДЗПО в универсален пенсионен фонд","category":"pension","ceiling":{"amount":2300,"period":"month"},"rate":0.022,"taxDeductible":true,"basis":"law"},{"id":"sickness","label":"General sickness and maternity","localName":"Фонд \"Общо заболяване и майчинство\"","category":"health","ceiling":{"amount":2300,"period":"month"},"rate":0.014,"taxDeductible":true,"basis":"law"},{"id":"unemployment","label":"Unemployment fund","localName":"Фонд \"Безработица\"","category":"unemployment","ceiling":{"amount":2300,"period":"month"},"rate":0.004,"taxDeductible":true,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Здравно осигуряване","category":"health","ceiling":{"amount":2300,"period":"month"},"rate":0.032,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Данък върху доходите на физическите лица (ДДФЛ)","deductions":[{"label":"Employee social security and health contributions","contributions":"deductible"}],"rate":0.1}]},"sources":[{"title":"Bulgaria: Individual other taxes and significant developments (last reviewed 2 August 2026)","url":"https://taxsummaries.pwc.com/bulgaria/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Калкулатор заплата 2026 (cites ZBDOO 2026, State Gazette No. 68/28.07.2026, art. 9: cap EUR 2,111.64 to 31 Jul, EUR 2,300 from 1 Aug)","url":"https://www.kalkulatori.bg/bg/zaplata-kalkulator","publisher":"Kalkulatori.bg","accessed":"2026-10-03"},{"title":"Калкулатор заплата бруто-нето (EUR)","url":"https://www.calculator.bg/1/zaplata_bruto_neto.html","publisher":"Calculator.bg","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"BH":{"code":"BH","name":"Bahrain","currency":"BHD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Expatriate (non-GCC) employee by default; the Bahraini option covers the national pension scheme","Social insurance on total pay up to BHD 4,000 a month; basic salary is 60% of gross pay","End-of-service contributions at the rate for the first 3 years of service"],"notes":["There is no personal income tax in Bahrain.","Since March 2024 the expatriate end-of-service benefit is funded by monthly employer contributions to the Social Insurance Organisation: 4.2% of basic salary for the first 3 years, 8.4% after.","Health insurance, visa, work permit and Labour Market Regulatory Authority fees for expatriates are not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"sio","label":"Social insurance (employer)","localName":"SIO","category":"injury","base":"contrib","ceiling":{"amount":4000,"period":"month"},"rate":0.03,"basis":"law","note":"Work injury and unemployment insurance for expatriates"},{"id":"eos","label":"End-of-service contribution","localName":"SIO end of service","category":"accrual","base":"contrib","rate":0.042,"basis":"law","note":"4.2% of basic salary in the first 3 years of service, 8.4% after","baseFactor":0.6}],"employee":[{"id":"sio","label":"Unemployment insurance (employee)","localName":"SIO","category":"unemployment","base":"contrib","ceiling":{"amount":4000,"period":"month"},"rate":0.01,"basis":"law"}],"incomeTax":{"components":[]},"variantLabel":"Employee type","defaultVariant":"EXPAT","variants":[{"code":"EXPAT","name":"Expatriate"},{"code":"NATIONAL","name":"Bahraini national","remove":{"employer":["eos"]},"employer":[{"id":"sio","label":"Social insurance (employer)","localName":"SIO","category":"pension","base":"contrib","ceiling":{"amount":4000,"period":"month"},"rate":0.18,"basis":"law","note":"Pension, work injury and unemployment insurance; rising by 1 point each January to 20% in 2028"},{"id":"health_fee","label":"Health insurance fee","localName":"Ministry of Health fee","category":"health","base":"contrib","fixed":22.5,"basis":"law","note":"Waived if the employer provides health insurance"}],"employee":[{"id":"sio","label":"Social insurance (employee)","localName":"SIO","category":"pension","base":"contrib","ceiling":{"amount":4000,"period":"month"},"rate":0.08,"basis":"law","note":"Pension and unemployment insurance"}],"assumptions":["Bahraini national covered by the SIO pension scheme (no end-of-service award)"]}],"sources":[{"title":"Bahrain, Individual, Other taxes (SIO contributions: 26% for locals, 4% for expatriates)","url":"https://taxsummaries.pwc.com/bahrain/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Bahrain, Individual, Taxes on personal income and Significant developments","url":"https://taxsummaries.pwc.com/bahrain/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"EY Worldwide Personal Tax and Immigration Guide 2025-26 (March 2026 edition)","url":"https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf","publisher":"EY","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":2,"byVariant":{"EXPAT":{"official":0,"independent":2,"self":1},"NATIONAL":{"official":0,"independent":1,"self":1}}}},"BJ":{"code":"BJ","name":"Benin","currency":"XOF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Salary is all basic pay, paid monthly; no bonuses, allowances or benefits in kind","Office employer in Cotonou with a 1% work accident rate","Benin's salary tax has no family allowance, so marital status does not change the result"],"notes":["Salary tax (ITS) is charged on gross pay; the employee pension contribution does not reduce it.","The ORTB broadcasting fee is a flat XOF 1,000 in March and XOF 3,000 in June, shown with employee deductions.","Statutory severance is only due on dismissal and is not included."],"minWage":{"amount":52000,"period":"month","note":"SMIG since 1 January 2023 (40-hour week)"},"pay":{"extraPayments":[]},"employer":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Assurance vieillesse, invalidité, décès","category":"pension","base":"gross","rate":0.064,"basis":"law","note":"6.4% of gross pay, no ceiling"},{"id":"cnss_pf","label":"Family benefits (CNSS)","localName":"Prestations familiales","category":"family","base":"gross","rate":0.09,"basis":"law","note":"9% of gross pay, including 0.2% for maternity"},{"id":"cnss_at","label":"Work accident insurance (CNSS)","localName":"Risques professionnels","category":"injury","base":"gross","rate":0.01,"basis":"law","varies":"1% to 4% depending on the sector; office rate shown."},{"id":"vps","label":"Employer payroll tax (VPS)","localName":"Versement patronal sur salaires","category":"tax","base":"gross","rate":0.04,"basis":"law","note":"4% of gross pay"}],"employee":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Assurance vieillesse, invalidité, décès","category":"pension","base":"gross","rate":0.036,"taxDeductible":false,"basis":"law","note":"3.6% of gross pay, no ceiling"},{"id":"ortb","label":"Broadcasting fee (ORTB)","localName":"Redevance ORTB","category":"tax","base":"gross","tiers":[{"upTo":60000,"fixed":1000},{"upTo":null,"fixed":4000}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"XOF 1,000 in March and XOF 3,000 in June (only the 1,000 at the lowest pay band)"}],"incomeTax":{"components":[{"id":"its","label":"Income tax on salaries (ITS)","localName":"Impôt sur les traitements et salaires","base":"taxableGross","brackets":[{"upTo":60000,"rate":0},{"upTo":150000,"rate":0.1},{"upTo":250000,"rate":0.15},{"upTo":500000,"rate":0.19},{"upTo":null,"rate":0.3}],"bracketPeriod":"month"}]},"sources":[{"title":"Simulateur salaire net Bénin 2026 (ITS art. 125 CGI 2025, base and ORTB notes)","url":"https://app.expatriation.io/fr/net-salary/benin","publisher":"EXPATRIATION.IO","accessed":"2026-10-02"},{"title":"Fiscalité des entreprises au Bénin en 2026: ITS, ORTB, versement patronal sur salaires","url":"https://www.yoon.africa/guide-pratique/fiscalite-entreprises-benin","publisher":"Yoon Africa","accessed":"2026-10-02"},{"title":"Comprendre les innovations du Code Général des Impôts (interview of the Director General of Taxes)","url":"https://ask.gouv.bj/article/21/","publisher":"Gouvernement du Bénin (ask.gouv.bj)","accessed":"2026-10-02"},{"title":"Les cotisations au Bénin","url":"https://www.cleiss.fr/docs/cotisations/benin.html","publisher":"CLEISS","accessed":"2026-10-02"},{"title":"SMIG au Bénin: le gouvernement invite à dénoncer les entreprises en infraction (24 July 2026)","url":"https://lanouvelletribune.info/2026/07/smig-au-benin-le-gouvernement-invite-a-denoncer-les-entreprises-en-infraction/","publisher":"La Nouvelle Tribune","accessed":"2026-10-02"}],"checks":{"official":1,"independent":1,"self":1}},"BM":{"code":"BM","name":"Bermuda","currency":"BMD","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Bermudian employee in Hamilton, aged 35","Employer is a local company with annual payroll above BMD 1 million (employer payroll tax 9.5%)","Employer deducts the employee portion of payroll tax from salary","Occupational pension at the statutory minimum (5% employer, 5% employee)"],"notes":["Bermuda has no income tax; payroll tax is split into an employer portion and an employee portion that the employer may deduct from pay.","Employers must provide health insurance and pay at least half of the standard premium; premiums depend on the plan and are not included.","Exempted (international) companies pay a 9.75% employer rate instead of 9.5%."],"minWage":{"amount":17.13,"period":"hour","note":"Bermuda minimum hourly wage from 1 September 2025"},"pay":{"extraPayments":[]},"employer":[{"id":"payroll","label":"Payroll tax (employer portion)","category":"tax","base":"gross","rate":0.095,"ceiling":1000000,"basis":"law","varies":"9.5% for employers with annual payroll above BMD 1 million; 9.75% for exempted companies; lower rates for small payrolls"},{"id":"si","label":"Social insurance (employer)","localName":"Contributory Pension Fund","category":"pension","base":"gross","fixed":{"amount":37.65,"period":"week"},"basis":"law"},{"id":"pension","label":"Occupational pension (employer minimum)","localName":"National Pension Scheme","category":"pension","base":"gross","rate":0.05,"basis":"law","ceiling":200000,"note":"5% of pensionable earnings, which are capped at 200,000 BMD a year."}],"employee":[{"id":"payroll","label":"Payroll tax (employee portion)","category":"tax","base":"gross","brackets":[{"upTo":48000,"rate":0.0025},{"upTo":96000,"rate":0.0775},{"upTo":200000,"rate":0.1075},{"upTo":500000,"rate":0.115},{"upTo":1000000,"rate":0.125},{"upTo":null,"rate":0}],"taxDeductible":false,"basis":"law"},{"id":"si","label":"Social insurance (employee)","localName":"Contributory Pension Fund","category":"pension","base":"gross","fixed":{"amount":37.65,"period":"week"},"taxDeductible":false,"basis":"law"},{"id":"pension","label":"Occupational pension (employee minimum)","localName":"National Pension Scheme","category":"pension","base":"gross","rate":0.05,"taxDeductible":false,"basis":"law","ceiling":200000,"note":"5% of pensionable earnings, which are capped at 200,000 BMD a year."}],"incomeTax":{"components":[]},"sources":[{"title":"Calculating Payroll Tax for the period April 1, 2026 to March 31, 2027","url":"https://www.gov.bm/articles/calculating-payroll-tax-2026","publisher":"Government of Bermuda, Office of the Tax Commissioner","accessed":"2026-10-02"},{"title":"Bermuda: Individual, other taxes (social insurance, reviewed 19 Feb 2026)","url":"https://taxsummaries.pwc.com/bermuda/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Bermuda: Corporate, other taxes (payroll tax)","url":"https://taxsummaries.pwc.com/bermuda/corporate/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Frequently asked questions: 5% employer and 5% employee contributions on pensionable earnings up to 200,000 a year","url":"https://pensioncommission.bm/frequently-asked-questions/","publisher":"Bermuda Pension Commission","accessed":"2026-10-04"},{"title":"Social insurance contribution rate revised to 75.30 a week (37.65 employee, 37.65 employer) from 4 Aug 2025","url":"https://bernews.com/2025/08/social-insurance-contribution-rate-revised/","publisher":"Bernews (Government of Bermuda announcement)","accessed":"2026-10-04"},{"title":"Reduction in payroll tax for all island workers (2026/27 budget examples)","url":"https://www.royalgazette.com/politics/news/article/20260221/reduction-in-payroll-tax-for-all-island-workers/","publisher":"The Royal Gazette","accessed":"2026-10-04"},{"title":"Minimum wage increase every two years recommended (17.13 an hour from 1 Sep 2025)","url":"https://www.royalgazette.com/politics/news/article/20250718/minimum-wage-increase-recommended-every-two-years/","publisher":"The Royal Gazette","accessed":"2026-10-04"}],"checks":{"official":1,"independent":1,"self":2}},"BN":{"code":"BN","name":"Brunei","currency":"BND","taxYear":"2026","confidence":"medium","assumptions":["Brunei has no personal income tax","All pay is basic salary: SPK is charged on basic salary"],"notes":["National Retirement Scheme (SPK) contributions apply to citizens and permanent residents only.","The employee pays 8.5% of basic salary. The employer pays 8.5%, or more on lower salaries (10.5% up to BND 1,500 a month and 9.5% up to BND 2,800), with a minimum of BND 57.50 a month.","There is no salary cap: SPK is charged on the full basic salary."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"spk","label":"National Retirement Scheme (employer)","localName":"SPK","category":"pension","base":"salary","bracketPeriod":"month","tiers":[{"upTo":500,"fixed":{"amount":57.5,"period":"month"}},{"upTo":1500,"rate":0.105},{"upTo":2800,"rate":0.095},{"upTo":null,"rate":0.085}],"min":{"amount":57.5,"period":"month"},"basis":"law"}],"employee":[{"id":"spk","label":"National Retirement Scheme","localName":"SPK","category":"pension","base":"salary","rate":0.085,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[]},"variantLabel":"Employee type","defaultVariant":"LOCAL","variants":[{"code":"LOCAL","name":"Citizen or permanent resident"},{"code":"FOREIGN","name":"Foreign employee","remove":{"employer":["spk"],"employee":["spk"]},"assumptions":["Foreign employees are not members of SPK"]}],"sources":[{"title":"Brunei: other taxes (SPK)","url":"https://taxsummaries.pwc.com/brunei-darussalam/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Brunei: taxes on personal income","url":"https://taxsummaries.pwc.com/brunei-darussalam/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"FAQ: Skim Persaraan Kebangsaan (SPK), contributions and worked examples","url":"https://www.tap.com.bn/faq-skim-persaraan-kebangsaan","publisher":"Tabung Amanah Pekerja (TAP)","accessed":"2026-10-04"},{"title":"Skim Persaraan Kebangsaan (SPK): eligibility","url":"https://www.tap.com.bn/skim-persaraan-kebangsaan","publisher":"Tabung Amanah Pekerja (TAP)","accessed":"2026-10-04"},{"title":"Hire employees in Brunei: EOR, payroll and employment guide (verified 25 August 2026)","url":"https://www.globalexpansion.com/countrypedia/brunei","publisher":"Global Expansion","accessed":"2026-10-04"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":2,"independent":2,"self":3,"byVariant":{"LOCAL":{"official":2,"independent":1,"self":2},"FOREIGN":{"official":0,"independent":1,"self":1}}}},"BO":{"code":"BO","name":"Bolivia","currency":"BOB","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["La Paz; long-term pension system (Gestora) and health insurance with the Caja Nacional de Salud","RC-IVA computed without purchase invoices (Form 110), so it is the maximum withholding","No profit-based annual bonus (prima anual) and no second aguinaldo"],"notes":["Employees can cancel RC-IVA by presenting purchase invoices (13% credit), which often reduces it to zero.","Severance (one month per year of service) is payable on any exit after 90 days, so it is shown as an employer accrual.","A profit-sharing bonus of one month (prima anual) is due when the company makes a profit; not included."],"minWage":{"amount":3300,"period":"month","note":"Salario mínimo nacional 2026"},"pay":{"extraPayments":[{"id":"aguinaldo","label":"Christmas bonus (aguinaldo)","months":1,"contributions":false,"taxable":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + aguinaldo of one month."},"employer":[{"id":"cns","label":"Health insurance (CNS)","localName":"Caja Nacional de Salud","category":"health","base":"contrib","rate":0.1,"basis":"law"},{"id":"riesgo_prof","label":"Professional risk insurance","localName":"Riesgo profesional","category":"injury","base":"contrib","ceiling":{"amount":198000,"period":"month"},"rate":0.0171,"basis":"law"},{"id":"solidario_er","label":"Employer solidarity contribution","localName":"Aporte patronal solidario","category":"pension","base":"contrib","ceiling":{"amount":198000,"period":"month"},"rate":0.035,"basis":"law"},{"id":"vivienda","label":"Housing fund","localName":"Pro vivienda","category":"housing","base":"contrib","rate":0.02,"basis":"law"},{"id":"indemnizacion","label":"Severance accrual (one month per year)","localName":"Indemnización por tiempo de servicios","category":"accrual","base":"salary","rate":0.0833333333,"basis":"law"}],"employee":[{"id":"afp","label":"Pension and risk contributions","localName":"Gestora: vejez 10%, riesgo común 1.71%, comisión 0.5%, solidario 0.5%","category":"pension","base":"contrib","ceiling":{"amount":198000,"period":"month"},"rate":0.1271,"taxDeductible":true,"basis":"law"},{"id":"ans","label":"National solidarity contribution","localName":"Aporte Nacional Solidario","category":"pension","base":"contrib","brackets":[{"upTo":13000,"rate":0},{"upTo":25000,"rate":0.01},{"upTo":35000,"rate":0.06},{"upTo":null,"rate":0.16}],"bracketPeriod":"month","taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"rciva","label":"Income tax (RC-IVA)","localName":"RC-IVA","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"},{"label":"Non-taxable minimum (2 minimum wages)","amount":{"amount":6600,"period":"month"}}],"rate":0.13,"adjustments":[{"type":"credit","label":"Payment on account (13% of 2 minimum wages)","amount":{"amount":858,"period":"month"}}]}]},"sources":[{"title":"Bolivia: individual other taxes (social security contributions)","url":"https://taxsummaries.pwc.com/bolivia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Bolivia: corporate other taxes (employer social charges 17.21%)","url":"https://taxsummaries.pwc.com/bolivia/corporate/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Bolivia: taxes on personal income (RC-IVA 13%)","url":"https://taxsummaries.pwc.com/bolivia/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Calculadora de sueldo neto Bolivia 2026 (AFP 12.71%, ANS, RC-IVA)","url":"https://calculasueldo.net/bolivia/","publisher":"CalculaSueldo.net","accessed":"2026-10-02"}],"checks":{"official":0,"independent":2,"self":2}},"BR":{"code":"BR","name":"Brazil","currency":"BRL","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["São Paulo, regular CLT employment contract","Employer taxed under the regular regime (not Simples Nacional), professional services activity with work accident rate RAT 2% and FAP 1.0","30 days of vacation taken in one block, paid with the one-third vacation bonus and taxed separately that month","No dependants; monthly withholding uses social security or the simplified discount (R$ 607.20), whichever is higher","13th salary paid in full and taxed separately at source","Full-time monthly salary; part-time proportional minimum pay is not modeled"],"notes":["Income tax shown is the withholding on each salary, vacation and 13th-salary payment. The annual return can change the final tax.","Transport vouchers are mandatory if the employee asks for them (the employer pays the cost above 6% of salary); not included.","Collective agreements often add meal vouchers, health plans or other benefits; not included.","The 40% FGTS penalty paid on dismissal without cause is not included.","The minimum-wage warning compares regular monthly base salary against the national BRL 1,621 benchmark, excluding the 13th salary and vacation supplement."],"minWage":{"amount":1621,"period":"month","note":"National minimum wage from 1 Jan 2026 (Decreto 12.797/2025); some states, including São Paulo, set higher regional floors","basis":"regularMonthly","scope":"Full-time national base-pay benchmark; state, occupation and collective-agreement floors can be higher. Part-time proportional pay is not modeled."},"pay":{"extraPayments":[{"id":"13th","label":"13th-month salary","months":1,"basis":"law"},{"id":"vac_third","label":"Vacation bonus (one third of a month)","months":0.3333333333333333,"separatePayment":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + 13th salary + one-third vacation bonus."},"employer":[{"id":"inss_er","label":"Employer social security","localName":"INSS patronal (CPP)","category":"pension","base":"contrib","rate":0.2,"basis":"law","note":"20% of total pay, no ceiling"},{"id":"rat","label":"Work accident insurance","localName":"RAT/SAT x FAP","category":"injury","base":"contrib","rate":0.02,"basis":"law","varies":"1% to 3% depending on the employer's main activity, multiplied by an accident factor (FAP) between 0.5 and 2.0; 2% x 1.0 shown for professional services."},{"id":"terceiros","label":"Third-party contributions (education salary, INCRA, SENAC, SESC, SEBRAE)","localName":"Terceiros / Sistema S","category":"other","base":"contrib","rate":0.058,"basis":"law","note":"2.5% education salary, 0.2% INCRA, 1.0% SENAC, 1.5% SESC, 0.6% SEBRAE for commerce and services employers","varies":"The mix depends on the employer's sector code (FPAS); 5.8% is the services rate."},{"id":"fgts","label":"Severance fund deposit","localName":"FGTS","category":"other","base":"contrib","rate":0.08,"basis":"law","note":"8% of pay deposited monthly into the employee's FGTS account"}],"employee":[{"id":"inss","label":"Social security","localName":"INSS","category":"pension","base":"salary","brackets":[{"upTo":1621,"rate":0.075},{"upTo":2902.84,"rate":0.09},{"upTo":4354.27,"rate":0.12},{"upTo":8475.55,"rate":0.14}],"bracketPeriod":"month","ceiling":{"amount":8475.55,"period":"month"},"taxDeductible":true,"basis":"law","note":"Eleven regular salary months plus one separately assessed 13th salary. Each progressive INSS band is truncated to cents before the monthly sum, following eSocial MOS S-1200 5.2 and S-5001 2.13.","formula":"12 * (floor(100 * 0.075 * max(0, min((round(100 * (M) + 1e-8) / 100), 1621) - 0) + 1e-8) + floor(100 * 0.09 * max(0, min((round(100 * (M) + 1e-8) / 100), 2902.84) - 1621) + 1e-8) + floor(100 * 0.12 * max(0, min((round(100 * (M) + 1e-8) / 100), 4354.27) - 2902.84) + 1e-8) + floor(100 * 0.14 * max(0, min((round(100 * (M) + 1e-8) / 100), 8475.55) - 4354.27) + 1e-8)) / 100"},{"id":"inss_vac","label":"Social security on vacation month pay","localName":"INSS sobre férias","category":"pension","base":{"parts":["extra:vac_third"],"share":4},"brackets":[{"upTo":1621,"rate":0.075},{"upTo":2902.84,"rate":0.09},{"upTo":4354.27,"rate":0.12},{"upTo":8475.55,"rate":0.14}],"ceiling":8475.55,"taxDeductible":true,"basis":"law","note":"One full vacation month including the one-third bonus. Each progressive INSS band is truncated to cents before the payment sum, following eSocial MOS S-1200 5.2 and S-5001 2.13.","formula":"1 * (floor(100 * 0.075 * max(0, min((round(100 * (B) + 1e-8) / 100), 1621) - 0) + 1e-8) + floor(100 * 0.09 * max(0, min((round(100 * (B) + 1e-8) / 100), 2902.84) - 1621) + 1e-8) + floor(100 * 0.12 * max(0, min((round(100 * (B) + 1e-8) / 100), 4354.27) - 2902.84) + 1e-8) + floor(100 * 0.14 * max(0, min((round(100 * (B) + 1e-8) / 100), 8475.55) - 4354.27) + 1e-8)) / 100"}],"incomeTax":{"components":[{"id":"irrf","label":"Income tax on salary","localName":"IRRF","base":{"parts":["salary"],"share":0.9166666666666666},"deductions":[{"label":"Social security or simplified discount (11 months)","expr":"11 * max(ee('inss') / 12, 607.2)"}],"brackets":[{"upTo":26716.8,"rate":0},{"upTo":31093.15,"rate":0.075},{"upTo":41261.55,"rate":0.15},{"upTo":51311.48,"rate":0.225},{"upTo":null,"rate":0.275}],"adjustments":[],"note":"Eleven regular payments, each calculated using the published RFB fixed deductions and the 2026 reduction, then kept at cents. Monthly withholding of BRL 10 or less is waived under Lei 9.430/1996 Article 67; the annual return can differ.","formula":"11 * ((round(100 * (M) + 1e-8) / 100) <= 5000 ? 0 : (round(100 * (max(0, ((round(100 * (T / 11) + 1e-8) / 100) <= 2428.8 ? 0 : (round(100 * (T / 11) + 1e-8) / 100) <= 2826.65 ? 0.075 * (round(100 * (T / 11) + 1e-8) / 100) - 182.16 : (round(100 * (T / 11) + 1e-8) / 100) <= 3751.05 ? 0.15 * (round(100 * (T / 11) + 1e-8) / 100) - 394.16 : (round(100 * (T / 11) + 1e-8) / 100) <= 4664.68 ? 0.225 * (round(100 * (T / 11) + 1e-8) / 100) - 675.49 : 0.275 * (round(100 * (T / 11) + 1e-8) / 100) - 908.73) - ((round(100 * (M) + 1e-8) / 100) <= 7350 ? max(0, 978.62 - 0.133145 * (round(100 * (M) + 1e-8) / 100)) : 0))) + 1e-8) / 100) <= 10 ? 0 : (round(100 * (max(0, ((round(100 * (T / 11) + 1e-8) / 100) <= 2428.8 ? 0 : (round(100 * (T / 11) + 1e-8) / 100) <= 2826.65 ? 0.075 * (round(100 * (T / 11) + 1e-8) / 100) - 182.16 : (round(100 * (T / 11) + 1e-8) / 100) <= 3751.05 ? 0.15 * (round(100 * (T / 11) + 1e-8) / 100) - 394.16 : (round(100 * (T / 11) + 1e-8) / 100) <= 4664.68 ? 0.225 * (round(100 * (T / 11) + 1e-8) / 100) - 675.49 : 0.275 * (round(100 * (T / 11) + 1e-8) / 100) - 908.73) - ((round(100 * (M) + 1e-8) / 100) <= 7350 ? max(0, 978.62 - 0.133145 * (round(100 * (M) + 1e-8) / 100)) : 0))) + 1e-8) / 100))","round":"round","roundTo":0.01,"solverMonthlyBoundaries":[5027.945]},{"id":"irrf_vac","label":"Income tax on vacation pay","localName":"IRRF férias","base":{"parts":["extra:vac_third"],"share":4},"deductions":[{"label":"Social security or simplified discount","expr":"max(ee('inss_vac'), 607.2)"}],"brackets":[{"upTo":2428.8,"rate":0},{"upTo":2826.65,"rate":0.075},{"upTo":3751.05,"rate":0.15},{"upTo":4664.68,"rate":0.225},{"upTo":null,"rate":0.275}],"adjustments":[],"formula":"1 * ((round(100 * (base) + 1e-8) / 100) <= 5000 ? 0 : (round(100 * (max(0, ((round(100 * (T) + 1e-8) / 100) <= 2428.8 ? 0 : (round(100 * (T) + 1e-8) / 100) <= 2826.65 ? 0.075 * (round(100 * (T) + 1e-8) / 100) - 182.16 : (round(100 * (T) + 1e-8) / 100) <= 3751.05 ? 0.15 * (round(100 * (T) + 1e-8) / 100) - 394.16 : (round(100 * (T) + 1e-8) / 100) <= 4664.68 ? 0.225 * (round(100 * (T) + 1e-8) / 100) - 675.49 : 0.275 * (round(100 * (T) + 1e-8) / 100) - 908.73) - ((round(100 * (base) + 1e-8) / 100) <= 7350 ? max(0, 978.62 - 0.133145 * (round(100 * (base) + 1e-8) / 100)) : 0))) + 1e-8) / 100) <= 10 ? 0 : (round(100 * (max(0, ((round(100 * (T) + 1e-8) / 100) <= 2428.8 ? 0 : (round(100 * (T) + 1e-8) / 100) <= 2826.65 ? 0.075 * (round(100 * (T) + 1e-8) / 100) - 182.16 : (round(100 * (T) + 1e-8) / 100) <= 3751.05 ? 0.15 * (round(100 * (T) + 1e-8) / 100) - 394.16 : (round(100 * (T) + 1e-8) / 100) <= 4664.68 ? 0.225 * (round(100 * (T) + 1e-8) / 100) - 675.49 : 0.275 * (round(100 * (T) + 1e-8) / 100) - 908.73) - ((round(100 * (base) + 1e-8) / 100) <= 7350 ? max(0, 978.62 - 0.133145 * (round(100 * (base) + 1e-8) / 100)) : 0))) + 1e-8) / 100))","round":"round","roundTo":0.01,"solverMonthlyBoundaries":[3770.95875],"note":"Vacation salary and one-third bonus are assessed separately using the own INSS or simplified deduction. Withholding of BRL 10 or less is waived because the income enters the annual adjustment; payment-date and intermediate rounding can differ in an actual payroll."},{"id":"irrf_13","label":"Income tax on 13th salary","localName":"IRRF 13º (tributação exclusiva)","base":"extra:13th","deductions":[{"label":"Social security or simplified discount","expr":"max(ee('inss') / 12, 607.2)"}],"brackets":[{"upTo":2428.8,"rate":0},{"upTo":2826.65,"rate":0.075},{"upTo":3751.05,"rate":0.15},{"upTo":4664.68,"rate":0.225},{"upTo":null,"rate":0.275}],"adjustments":[],"formula":"1 * ((round(100 * (base) + 1e-8) / 100) <= 5000 ? 0 : (round(100 * (max(0, ((round(100 * (T) + 1e-8) / 100) <= 2428.8 ? 0 : (round(100 * (T) + 1e-8) / 100) <= 2826.65 ? 0.075 * (round(100 * (T) + 1e-8) / 100) - 182.16 : (round(100 * (T) + 1e-8) / 100) <= 3751.05 ? 0.15 * (round(100 * (T) + 1e-8) / 100) - 394.16 : (round(100 * (T) + 1e-8) / 100) <= 4664.68 ? 0.225 * (round(100 * (T) + 1e-8) / 100) - 675.49 : 0.275 * (round(100 * (T) + 1e-8) / 100) - 908.73) - ((round(100 * (base) + 1e-8) / 100) <= 7350 ? max(0, 978.62 - 0.133145 * (round(100 * (base) + 1e-8) / 100)) : 0))) + 1e-8) / 100))","round":"round","roundTo":0.01,"note":"Separately assessed 13th salary, including the 2026 reduction and its own INSS or simplified deduction. The BRL 10 annual-adjustment withholding waiver does not apply to this exclusively taxed payment."}]},"sources":[{"title":"Tributação de 2026: tabelas de incidência mensal, redução e desconto simplificado","url":"https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026","publisher":"Receita Federal","accessed":"2026-10-02"},{"title":"Exemplos de aplicação da Lei 15.270/2025","url":"https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/exemplos-de-aplicacao-da-lei-15-270-2025","publisher":"Receita Federal","accessed":"2026-10-02"},{"title":"Lei nº 15.270, de 26 de novembro de 2025 (art. 3-A Lei 9.250, incl. 13th salary)","url":"https://www2.camara.leg.br/legin/fed/lei/2025/lei-15270-26-novembro-2025-798354-publicacaooriginal-177117-pl.html","publisher":"Câmara dos Deputados","accessed":"2026-10-02"},{"title":"RT Informa nº 03/2026: novos valores de benefícios do INSS e tabela de contribuição 2026 (Portaria MPS/MF 13/2026)","url":"https://conexaotrabalho.portaldaindustria.com.br/media/publication/files/RT%20Informa%20-N%2003%20Janeiro%20-%20Novos%20valores%20de%20beneficios%20do%20INSS.._aX7znHV.pdf","publisher":"CNI","accessed":"2026-10-02"},{"title":"Decreto 3.048/1999, Anexo V (RAT by CNAE)","url":"https://www.planalto.gov.br/ccivil_03/decreto/D3048anexov-vol1.htm","publisher":"Presidência da República","accessed":"2026-10-02"},{"title":"Portaria Interministerial MPS/MF nº 13: nova tabela de contribuição do INSS para 2026","url":"https://documentacao.senior.com.br/exigenciaslegais/noticias/trabalhista-previdenciaria/2026/2026-01-12-trabalhista-portaria-interministerial-mps-mf-n-13-nova-tabela-de-contribuicao-do-inss-para-2026/","publisher":"Senior Sistemas","accessed":"2026-10-02"},{"title":"Decreto 12.797/2025 — national monthly minimum wage from 1 January 2026","url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/decreto/d12797.htm","publisher":"Presidencia da Republica","accessed":"2026-10-07"},{"title":"Official 2026 employee INSS brackets","url":"https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal","publisher":"INSS","accessed":"2026-10-12"},{"title":"eSocial MOS S-1.3 NO11/2026 — S-1200 5.2 and S-5001 2.13 per-band employee contribution truncation","url":"https://www.gov.br/esocial/pt-br/documentacao-tecnica/manuais/mos-s-1-3-consolidada-ate-a-no-s-1-3-11-2026-retificada.pdf","publisher":"eSocial","accessed":"2026-10-12"},{"title":"Lei 9.430/1996 Article 67 — small withholding waiver for annual-adjustment income","url":"https://www.planalto.gov.br/ccivil_03/leis/l9430.htm","publisher":"Presidência da República","accessed":"2026-10-12"},{"title":"São Paulo Law 18.471/2026 — monthly floor for specified occupations","url":"https://www.al.sp.gov.br/repositorio/legislacao/lei/2026/lei-18471-27.05.2026.html","publisher":"Assembleia Legislativa do Estado de São Paulo","accessed":"2026-10-12"},{"title":"São Paulo Law 12.640/2007, compiled — covered occupations and Article 2 exclusions","url":"https://www.al.sp.gov.br/repositorio/legislacao/lei/2007/lei-12640-11.07.2007.html","publisher":"Assembleia Legislativa do Estado de São Paulo","accessed":"2026-10-12"}],"checks":{"official":2,"independent":4,"self":1},"targetedNumericalVerification":{"checked":"2026-10-12","scope":"2026 modeled employee INSS per-band truncation, published IRRF fixed deductions/zero reduction and separate-payment cent aggregation only; no actual-employer or complete payroll certification"},"regionalFloorReference":{"state":"São Paulo","amount":1874.36,"period":"month","effective":"2026-06-01","checked":"2026-10-12","conditional":true,"occupations":"Covered occupations listed in São Paulo Law 12.640, including some office and administrative roles","exclusions":"Other floors set by federal law or collective agreement, public servants and apprenticeship contracts","url":"https://www.al.sp.gov.br/repositorio/legislacao/lei/2026/lei-18471-27.05.2026.html","scopeUrl":"https://www.al.sp.gov.br/repositorio/legislacao/lei/2007/lei-12640-11.07.2007.html"},"profileClarityVerification":{"checked":"2026-10-12","scope":"Conditional São Paulo state-floor reference and national-versus-applicable-floor explanation only; not occupation or collective-agreement verification"}},"BS":{"code":"BS","name":"Bahamas","currency":"BSD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Employee in Nassau, New Providence","National Insurance on weekly insurable wages up to BSD 830, 52 weeks a year"],"notes":["The Bahamas has no personal income tax. The only payroll charge is National Insurance.","Health insurance is not mandatory for employers and is not included."],"minWage":{"amount":260,"period":"week","note":"National minimum wage per 40-hour week (verify)"},"pay":{"extraPayments":[]},"employer":[{"id":"nib","label":"National Insurance (employer)","localName":"NIB","category":"pension","base":"gross","rate":0.0665,"ceiling":{"amount":830,"period":"week"},"basis":"law"}],"employee":[{"id":"nib","label":"National Insurance (employee)","localName":"NIB","category":"pension","base":"gross","rate":0.0465,"ceiling":{"amount":830,"period":"week"},"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[]},"sources":[{"title":"The Bahamas: Individual, other taxes (National Insurance, reviewed 21 Jul 2026)","url":"https://taxsummaries.pwc.com/the-bahamas/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"The Bahamas: Individual, taxes on personal income (no PIT)","url":"https://taxsummaries.pwc.com/the-bahamas/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"NIB pension and contributions to increase (wage ceiling 810 to 830 a week from 1 July 2026)","url":"https://znsbahamas.com/nib-pension-contributions-to-increase/","publisher":"ZNS Bahamas (Broadcasting Corporation of The Bahamas)","accessed":"2026-10-04"},{"title":"The Bahamian Employer's HR and Payroll Compliance Handbook (NIB rates and worked example)","url":"https://triblockhr.com/the-bahamian-employers-hr-payroll-compliance-handbook/","publisher":"TriblockHR","accessed":"2026-10-04"},{"title":"NIB (Bahamas): definition and how it works (worked example at the ceiling)","url":"https://www.workzoom.com/glossary/nib-bahamas/","publisher":"Workzoom","accessed":"2026-10-04"},{"title":"Bahamas Payroll Guide (NIB rates and worked example)","url":"https://www.usemultiplier.com/bahamas/payroll","publisher":"Multiplier","accessed":"2026-10-04"}],"checks":{"official":0,"independent":3,"self":3}},"BW":{"code":"BW","name":"Botswana","currency":"BWP","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"high","assumptions":["Resident individual, tax year 1 July 2026 to 30 June 2027","Salary is all basic pay, paid monthly; no pension fund, medical aid or benefits in kind","Five-day working week; employer based in Gaborone"],"notes":["Botswana has no social security contributions for private sector employees.","Severance benefit is shown as a monthly accrual: one day's basic pay per month of service for the first five years (two days after that), payable after 60 months of service. It is not due where the employer's pension or gratuity scheme covers the same service.","A top income tax rate of 27.5% applies to taxable income above BWP 400,000 from 1 July 2026."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"severance","label":"Severance benefit (accrual)","category":"accrual","base":"gross","rate":0.04545,"basis":"law","varies":"One day's basic pay per month of service for the first 5 years, two days after that. Not due if a pension or gratuity scheme covers the same service.","note":"Payable after 60 months of continuous service"}],"employee":[],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","brackets":[{"upTo":48000,"rate":0},{"upTo":84000,"rate":0.05},{"upTo":120000,"rate":0.125},{"upTo":156000,"rate":0.1875},{"upTo":400000,"rate":0.25},{"upTo":null,"rate":0.275}]}]},"sources":[{"title":"Income Tax Act, 2026 (No. 13 of 2026), Schedule 1 Rates of Tax","url":"https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=954:income-tax-act-amendment-2026","publisher":"Botswana Unified Revenue Service / Government Gazette","accessed":"2026-10-02"},{"title":"2026 Budget Speech (top-earner threshold P400,001)","url":"https://www.bankofbotswana.bw/sites/default/files/publications/2026%20Budget%20Speech.pdf","publisher":"Ministry of Finance, Botswana","accessed":"2026-10-02"},{"title":"CRS News Flash 17 July 2026: Botswana tax changes 2026-2027","url":"https://www.crs.co.za/crs-news-flash-17-july-2026-botswana-tax-changes-2026-2027/","publisher":"CRS Technologies","accessed":"2026-10-02"},{"title":"Botswana: Individual, Other taxes and sample tax calculation","url":"https://taxsummaries.pwc.com/botswana/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Employment Act Chapter 47:01, section 27 severance benefit","url":"https://www.botswanalmo.org.bw/system/files/Legislation_Employment_Act.pdf","publisher":"Government of Botswana (via Botswana LMO)","accessed":"2026-10-02"},{"title":"Severance Pay in Botswana: calculations, eligibility and disputes","url":"https://www.dobusiness.co.bw/severance-pay-in-botswana/","publisher":"DoBusiness Botswana","accessed":"2026-10-02"}],"checks":{"official":2,"independent":1,"self":1}},"BZ":{"code":"BZ","name":"Belize","currency":"BZD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Employee in Belize City paid monthly; Social Security weekly band based on average weekly earnings, 52 weeks a year"],"notes":["Employees with total income under BZD 29,000 a year pay no income tax; above that a BZD 20,000 deduction applies and the rate is 25%.","There is no statutory 13th-month pay in Belize."],"minWage":{"amount":6,"period":"hour","note":"National minimum wage (verify)"},"pay":{"extraPayments":[]},"employer":[{"id":"ssb","label":"Social Security (employer)","localName":"SSB","category":"pension","base":"gross","bracketPeriod":"week","tiers":[{"upTo":69.99,"fixed":{"amount":4.47,"period":"week"}},{"upTo":109.99,"fixed":{"amount":7.31,"period":"week"}},{"upTo":139.99,"fixed":{"amount":10.56,"period":"week"}},{"upTo":179.99,"fixed":{"amount":12.06,"period":"week"}},{"upTo":219.99,"fixed":{"amount":14.06,"period":"week"}},{"upTo":259.99,"fixed":{"amount":16.06,"period":"week"}},{"upTo":299.99,"fixed":{"amount":18.06,"period":"week"}},{"upTo":339.99,"fixed":{"amount":20.06,"period":"week"}},{"upTo":379.99,"fixed":{"amount":22.02,"period":"week"}},{"upTo":419.99,"fixed":{"amount":23.85,"period":"week"}},{"upTo":459.99,"fixed":{"amount":25.55,"period":"week"}},{"upTo":499.99,"fixed":{"amount":27.14,"period":"week"}},{"upTo":null,"fixed":{"amount":28.6,"period":"week"}}],"basis":"law","note":"Fixed weekly amount by earnings band (10% total on insurable earnings up to BZD 520 a week)"}],"employee":[{"id":"ssb","label":"Social Security (employee)","localName":"SSB","category":"pension","base":"gross","bracketPeriod":"week","tiers":[{"upTo":69.99,"fixed":{"amount":1.03,"period":"week"}},{"upTo":109.99,"fixed":{"amount":1.69,"period":"week"}},{"upTo":139.99,"fixed":{"amount":2.44,"period":"week"}},{"upTo":179.99,"fixed":{"amount":3.94,"period":"week"}},{"upTo":219.99,"fixed":{"amount":5.94,"period":"week"}},{"upTo":259.99,"fixed":{"amount":7.94,"period":"week"}},{"upTo":299.99,"fixed":{"amount":9.94,"period":"week"}},{"upTo":339.99,"fixed":{"amount":11.94,"period":"week"}},{"upTo":379.99,"fixed":{"amount":13.98,"period":"week"}},{"upTo":419.99,"fixed":{"amount":16.15,"period":"week"}},{"upTo":459.99,"fixed":{"amount":18.45,"period":"week"}},{"upTo":499.99,"fixed":{"amount":20.86,"period":"week"}},{"upTo":null,"fixed":{"amount":23.4,"period":"week"}}],"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax (PAYE)","base":"taxableGross","deductions":[{"label":"Basic deduction","amount":20000}],"rate":0.25,"adjustments":[{"type":"credit","label":"Tax credit for income between BZD 29,000 and 32,000","expr":"G > 29000 && G <= 32000 ? 2250 - 0.75 * (G - 29000) : 0"},{"type":"cap","label":"No tax below BZD 29,000","expr":"G < 29000 ? 0 : tax"}]}]},"sources":[{"title":"Income and Business Tax (Amendment) Act No. 40 of 2024","url":"https://media.bts.gov.bz/uploads/Act_No_40_of_2024_Income_and_Business_Tax_Amendment_Act_2024_b6bf496b66.pdf","publisher":"Belize Tax Service","accessed":"2026-10-02"},{"title":"Contribution & Benefit Schedule (effective 4 April 2022)","url":"https://socialsecurity.org.bz/wp-content/uploads/2022/03/Cont_Ben_Schedule.pdf","publisher":"Social Security Board, Belize","accessed":"2026-10-02"},{"title":"2019 contribution reform (rate 10%, ceiling BZD 520 a week from 4 April 2022 onwards)","url":"https://socialsecurity.org.bz/2019-contribution-reform/","publisher":"Social Security Board, Belize","accessed":"2026-10-02"}],"checks":{"official":3,"independent":0,"self":1}},"CA":{"code":"CA","name":"Canada","currency":"CAD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Single, no dependants, age 35, full year in one province; TD1 basic claim only","Salary is the only income; no RRSP, union dues or taxable benefits","Income tax is an annual 2026 planning estimate using the modeled credits and exclusions, under rules referenced to 1 October 2026. Further eligible tax-return relief can reduce liability; actual withholding can differ.","Employer is a large employer (payroll above the exemption thresholds of provincial payroll taxes)"],"notes":["Federal tax and provincial or territorial tax are shown separately. Quebec income tax is assessed by Revenu Québec.","Workers' compensation rates depend on the industry and claims history; the rate shown is an estimate for an office employer or, where marked, the provincial average.","The northern residents deduction (Yukon, Northwest Territories, Nunavut) and refundable benefits such as the GST/HST credit are not included."],"minWage":{"amount":18.15,"period":"hour","note":"Federal minimum wage (federally regulated sectors) from 1 April 2026; provinces set their own"},"pay":{"extraPayments":[]},"employer":[{"id":"cpp","label":"Canada Pension Plan (employer)","category":"pension","base":"gross","formula":"0.0595 * clamp(G - 3500, 0, 74600 - 3500)","basis":"law","note":"Matches the employee contribution"},{"id":"cpp2","label":"CPP2 (employer)","category":"pension","base":"gross","formula":"0.04 * clamp(G - 74600, 0, 85000 - 74600)","basis":"law"},{"id":"ei","label":"Employment Insurance (employer)","category":"unemployment","base":"gross","rate":0.02282,"ceiling":68900,"basis":"law","note":"1.4 times the employee premium"}],"employee":[{"id":"cpp","label":"Canada Pension Plan (CPP)","category":"pension","base":"gross","formula":"0.0595 * clamp(G - 3500, 0, 74600 - 3500)","taxDeductible":false,"basis":"law","note":"5.95% of earnings between $3,500 and $74,600"},{"id":"cpp2","label":"CPP second additional contribution (CPP2)","category":"pension","base":"gross","formula":"0.04 * clamp(G - 74600, 0, 85000 - 74600)","taxDeductible":false,"basis":"law","note":"4% of earnings between $74,600 and $85,000"},{"id":"ei","label":"Employment Insurance (EI)","category":"unemployment","base":"gross","rate":0.0163,"ceiling":68900,"taxDeductible":false,"basis":"law","note":"1.63% of earnings up to $68,900"}],"incomeTax":{"components":[{"id":"federal","label":"Federal income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":58523,"rate":0.14},{"upTo":117045,"rate":0.205},{"upTo":181440,"rate":0.26},{"upTo":258482,"rate":0.29},{"upTo":null,"rate":0.33}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.14,"of":"taxable","bands":[{"upTo":181440,"a":0,"b":16452},{"upTo":258482,"a":-0.0210664313,"b":20274.2933},{"upTo":null,"a":0,"b":14829}]},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.14},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.14},{"type":"credit","label":"Canada employment amount","of":"gross","max":1501,"times":0.14}]}]},"variantLabel":"Province or territory","defaultVariant":"ON","variants":[{"code":"ON","name":"Ontario","minWage":{"amount":17.95,"period":"hour","note":"Ontario general minimum wage from 1 October 2026"},"employer":[{"id":"eht","label":"Employer Health Tax","category":"health","base":"gross","rate":0.0195,"basis":"law","varies":"1.95% applies to employers with Ontario payroll over $5 million (no exemption); smaller employers pay less"},{"id":"wcb","label":"Workers' compensation (WSIB)","category":"injury","base":"gross","rate":0.0018,"ceiling":121700,"basis":"law","varies":"WSIB 2026 class rate for Class L, Professional, Scientific and Technical. Other industries pay more; the rate also depends on claims history.","localName":"WSIB"}],"incomeTax":{"components":[{"id":"prov","label":"Ontario income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":53891,"rate":0.0505},{"upTo":107785,"rate":0.0915},{"upTo":150000,"rate":0.1116},{"upTo":220000,"rate":0.1216},{"upTo":null,"rate":0.1316}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.0505,"amount":12989},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.0505},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.0505},{"type":"credit","label":"Ontario tax reduction","expr":"max(0, 2 * 300 - tax)"},{"type":"credit","label":"Low-income individuals and families tax (LIFT) credit","expr":"max(0, min(875, 0.0505 * G) - 0.05 * max(0, T - 32500))"}]},{"id":"prov_surtax","label":"Ontario surtax","category":"tax","base":"componentTax:prov","brackets":[{"upTo":5818,"rate":0},{"upTo":7446,"rate":0.2},{"upTo":null,"rate":0.56}],"note":"20% of Ontario tax above $5,818 plus 36% above $7,446"},{"id":"prov_ohp","label":"Ontario Health Premium","category":"tax","base":"componentTaxable:prov","piecewise":[{"upTo":20000,"a":0,"b":0},{"upTo":25000,"a":0.06,"b":-1200},{"upTo":36000,"a":0,"b":300},{"upTo":38500,"a":0.06,"b":-1860},{"upTo":48000,"a":0,"b":450},{"upTo":48600,"a":0.25,"b":-11550},{"upTo":72000,"a":0,"b":600},{"upTo":72600,"a":0.25,"b":-17400},{"upTo":200000,"a":0,"b":750},{"upTo":200600,"a":0.25,"b":-49250},{"upTo":null,"a":0,"b":900}]}]},"assumptions":["Lives and works in Toronto, Ontario"],"sources":[{"title":"Employer Health Tax (EHT)","url":"https://www.ontario.ca/document/employer-health-tax-eht","publisher":"Ontario Ministry of Finance","accessed":"2026-10-02"},{"title":"2026 premium rates","url":"https://www.wsib.ca/en/2026premiumrates","publisher":"WSIB Ontario","accessed":"2026-10-02"},{"title":"Low-income workers tax credit (LIFT)","url":"https://www.ontario.ca/page/low-income-workers-tax-credit","publisher":"Government of Ontario","accessed":"2026-10-02"}]},{"code":"QC","name":"Quebec","minWage":{"amount":16.6,"period":"hour","note":"Quebec general minimum wage from 1 May 2026"},"employee":[{"id":"cpp","label":"Quebec Pension Plan (QPP)","localName":"Régime de rentes du Québec","category":"pension","base":"gross","formula":"0.063 * clamp(G - 3500, 0, 74600 - 3500)","taxDeductible":false,"basis":"law","note":"6.30% of earnings between $3,500 and $74,600"},{"id":"cpp2","label":"QPP second additional contribution","category":"pension","base":"gross","formula":"0.04 * clamp(G - 74600, 0, 85000 - 74600)","taxDeductible":false,"basis":"law","note":"4% of earnings between $74,600 and $85,000"},{"id":"ei","label":"Employment Insurance (EI, Quebec rate)","category":"unemployment","base":"gross","rate":0.013,"ceiling":68900,"taxDeductible":false,"basis":"law","note":"1.30% of earnings up to $68,900"},{"id":"qpip","label":"Quebec Parental Insurance Plan (QPIP)","localName":"RQAP","category":"family","base":"gross","rate":0.0043,"ceiling":103000,"taxDeductible":false,"basis":"law","note":"0.430% of earnings up to $103,000"}],"employer":[{"id":"cpp","label":"Quebec Pension Plan (employer)","category":"pension","base":"gross","formula":"0.063 * clamp(G - 3500, 0, 74600 - 3500)","basis":"law"},{"id":"cpp2","label":"QPP second additional contribution (employer)","category":"pension","base":"gross","formula":"0.04 * clamp(G - 74600, 0, 85000 - 74600)","basis":"law"},{"id":"ei","label":"Employment Insurance (employer, Quebec rate)","category":"unemployment","base":"gross","rate":0.0182,"ceiling":68900,"basis":"law","note":"1.4 times the employee premium"},{"id":"qpip","label":"Quebec Parental Insurance Plan (employer)","localName":"RQAP","category":"family","base":"gross","rate":0.00602,"ceiling":103000,"basis":"law"},{"id":"hsf","label":"Health Services Fund","localName":"Fonds des services de santé (FSS)","category":"health","base":"gross","rate":0.0426,"basis":"law","varies":"4.26% applies to employers with total payroll of $7.8 million or more; smaller employers pay from 1.65%"},{"id":"cnt","label":"Labour standards contribution","localName":"Cotisation CNESST normes du travail","category":"other","base":"gross","rate":0.0006,"ceiling":103000,"basis":"law"},{"id":"wcb","label":"Workers' compensation (CNESST)","category":"injury","base":"gross","rate":0.0154,"ceiling":103000,"basis":"law","varies":"Rate depends on the industry and the employer's claims history. The board-wide average for 2026 is shown; office employers usually pay much less.","localName":"CNESST"}],"incomeTax":{"components":[{"id":"federal","label":"Federal income tax (after Quebec abatement)","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1587301587},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":58523,"rate":0.14},{"upTo":117045,"rate":0.205},{"upTo":181440,"rate":0.26},{"upTo":258482,"rate":0.29},{"upTo":null,"rate":0.33}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.14,"of":"taxable","bands":[{"upTo":181440,"a":0,"b":16452},{"upTo":258482,"a":-0.0210664313,"b":20274.2933},{"upTo":null,"a":0,"b":14829}]},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8412698413,"times":0.14},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.14},{"type":"credit","label":"QPIP premiums","contributions":["qpip"],"times":0.14},{"type":"credit","label":"Canada employment amount","of":"gross","max":1501,"times":0.14},{"type":"credit","label":"Quebec abatement (16.5% of basic federal tax)","of":"tax","rate":0.165}]},{"id":"prov","label":"Quebec income tax","localName":"Impôt du Québec","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1587301587},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]},{"label":"Deduction for workers","of":"gross","rate":0.06,"max":1450}],"brackets":[{"upTo":54345,"rate":0.14},{"upTo":108680,"rate":0.19},{"upTo":132245,"rate":0.24},{"upTo":null,"rate":0.2575}],"adjustments":[{"type":"credit","label":"Basic personal amount","amount":18952,"times":0.14}]}]},"assumptions":["Lives and works in Montreal, Quebec","Quebec income tax is withheld and assessed by Revenu Québec"],"notes":["Employers with a payroll over $2 million must spend 1% of payroll on training or pay the shortfall to the Workforce Skills Development and Recognition Fund. This is not included.","The Quebec prescription drug insurance premium, payable when the employee has no private group plan, is not included."],"sources":[{"title":"Guide for Employers: Source Deductions and Contributions (TP-1015.G-V) 2026","url":"https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1015.G-V(2026-01).pdf","publisher":"Revenu Québec","accessed":"2026-10-02"},{"title":"Formulas for Calculating Source Deductions and Contributions (TP-1015.F-V) 2026","url":"https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1015.F-V(2026-01).pdf","publisher":"Revenu Québec","accessed":"2026-10-02"}]},{"code":"BC","name":"British Columbia","minWage":{"amount":18.25,"period":"hour","note":"British Columbia general minimum wage from 1 June 2026"},"employer":[{"id":"eht","label":"Employer Health Tax","category":"health","base":"gross","rate":0.0195,"basis":"law","varies":"1.95% of total B.C. payroll for employers with payroll over $1.5 million; smaller employers pay less or nothing"},{"id":"wcb","label":"Workers' compensation (WorkSafeBC)","category":"injury","base":"gross","rate":0.0015,"ceiling":127500,"basis":"law","varies":"WorkSafeBC 2026 base rate for business consulting and accounting offices (0.15%). Other industries pay more.","localName":"WorkSafeBC"}],"incomeTax":{"components":[{"id":"prov","label":"British Columbia income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":50363,"rate":0.056},{"upTo":100728,"rate":0.077},{"upTo":115648,"rate":0.105},{"upTo":140430,"rate":0.1229},{"upTo":190405,"rate":0.147},{"upTo":265545,"rate":0.168},{"upTo":null,"rate":0.205}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.056,"amount":13216},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.056},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.056},{"type":"credit","label":"BC tax reduction","of":"taxable","bands":[{"upTo":25570,"a":0,"b":690},{"upTo":44952,"a":-0.0356,"b":1600.292},{"upTo":null,"a":0,"b":0}]}]}]},"assumptions":["Lives and works in Vancouver, British Columbia"],"sources":[{"title":"Personal income tax rates (2026 tax year)","url":"https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/tax-rates","publisher":"Government of British Columbia","accessed":"2026-10-02"},{"title":"B.C. basic personal income tax credits and tax reduction credit 2026","url":"https://www2.gov.bc.ca/gov/content/taxes/income-taxes/personal/credits/basic","publisher":"Government of British Columbia","accessed":"2026-10-02"},{"title":"Employer health tax overview","url":"https://www2.gov.bc.ca/gov/content/taxes/employer-health-tax/employer-health-tax-overview","publisher":"Government of British Columbia","accessed":"2026-10-02"},{"title":"2026 Classification and Rate List","url":"https://www.worksafebc.com/resources/law-policy/classification-and-rate-lists/2026-classification-and-rate-list?lang=en","publisher":"WorkSafeBC","accessed":"2026-10-02"}]},{"code":"AB","name":"Alberta","minWage":{"amount":15,"period":"hour","note":"Alberta general minimum wage (unchanged since 26 June 2019)"},"employer":[{"id":"wcb","label":"Workers' compensation (WCB Alberta)","category":"injury","base":"gross","rate":0.0021,"ceiling":110900,"basis":"law","varies":"WCB Alberta 2026 rate for rate group 771201 Financial/Business Services (includes clerical and professional staffing). Other industries pay more.","localName":"WCB-Alberta"}],"incomeTax":{"components":[{"id":"prov","label":"Alberta income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":61200,"rate":0.08},{"upTo":154259,"rate":0.1},{"upTo":185111,"rate":0.12},{"upTo":246813,"rate":0.13},{"upTo":370220,"rate":0.14},{"upTo":null,"rate":0.15}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.08,"amount":22769},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.08},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.08}]}]},"assumptions":["Lives and works in Calgary, Alberta","Non-refundable credits below $60,000 are valued at 8% (the supplemental credit for credits above $60,000 does not apply)"],"sources":[{"title":"2026 premium rates by sector, rate group and industry","url":"https://www.wcb.ab.ca/assets/pdfs/employers/2026_Premium_Rates_Comparison_by_Sector_Rate_Group_and_Industry.pdf","publisher":"WCB Alberta","accessed":"2026-10-02"}]},{"code":"MB","name":"Manitoba","minWage":{"amount":16.4,"period":"hour","note":"Manitoba general minimum wage from 1 October 2026"},"employer":[{"id":"hel","label":"Health and Post-Secondary Education Tax Levy","category":"health","base":"gross","rate":0.0215,"basis":"law","varies":"2.15% of total payroll for employers with Manitoba payroll over $5 million; exempt up to $2.5 million"},{"id":"wcb","label":"Workers' compensation (WCB Manitoba)","category":"injury","base":"gross","rate":0.0019,"ceiling":171500,"basis":"law","varies":"Estimated: clerical labour supply class (risk category 20% of the $0.95 average rate). Professional offices are optional coverage in Manitoba.","localName":"WCB Manitoba"}],"incomeTax":{"components":[{"id":"prov","label":"Manitoba income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":47000,"rate":0.108},{"upTo":100000,"rate":0.1275},{"upTo":null,"rate":0.174}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.108,"of":"taxable","bands":[{"upTo":200000,"a":0,"b":15780},{"upTo":400000,"a":-0.0789,"b":31560},{"upTo":null,"a":0,"b":0}]},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.108},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.108}]}]},"assumptions":["Lives and works in Winnipeg, Manitoba"],"sources":[{"title":"Health and Post Secondary Education Tax Levy","url":"https://www.gov.mb.ca/finance/taxation/taxes/payroll.html","publisher":"Manitoba Finance","accessed":"2026-10-02"},{"title":"Clerical labour supply classification","url":"https://www.wcb.mb.ca/classifications/clerical-labour-supply/","publisher":"WCB Manitoba","accessed":"2026-10-02"}]},{"code":"SK","name":"Saskatchewan","minWage":{"amount":15.7,"period":"hour","note":"Saskatchewan general minimum wage from 1 October 2026"},"employer":[{"id":"wcb","label":"Workers' compensation (WCB Saskatchewan)","category":"injury","base":"gross","rate":0.003,"ceiling":108223,"basis":"law","varies":"WCB Saskatchewan 2026 rate code S12, Offices and Professionals. Other industries pay more.","localName":"WCB Saskatchewan"}],"incomeTax":{"components":[{"id":"prov","label":"Saskatchewan income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":54532,"rate":0.105},{"upTo":155805,"rate":0.125},{"upTo":null,"rate":0.145}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.105,"amount":20381},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.105},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.105}]}]},"assumptions":["Lives and works in Regina or Saskatoon, Saskatchewan"],"sources":[{"title":"2026 premium rate summary sheet","url":"https://www.wcbsask.com/documents/2026-premium-rate-sheet","publisher":"WCB Saskatchewan","accessed":"2026-10-02"}]},{"code":"NS","name":"Nova Scotia","minWage":{"amount":17,"period":"hour","note":"Nova Scotia general minimum wage from 1 October 2026"},"employer":[{"id":"wcb","label":"Workers' compensation (WCB Nova Scotia)","category":"injury","base":"gross","rate":0.0265,"ceiling":79900,"basis":"law","varies":"Rate depends on the industry and the employer's claims history. The board-wide average for 2026 is shown; office employers usually pay much less.","localName":"WCB Nova Scotia"}],"incomeTax":{"components":[{"id":"prov","label":"Nova Scotia income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":30995,"rate":0.0879},{"upTo":61991,"rate":0.1495},{"upTo":97417,"rate":0.1667},{"upTo":157124,"rate":0.175},{"upTo":null,"rate":0.21}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.0879,"amount":11932},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.0879},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.0879}]}]},"assumptions":["Lives and works in Halifax, Nova Scotia"],"sources":[{"title":"Rates and premiums","url":"https://www.wcb.ns.ca/employers/workplace-injury-insurance/rates-premiums","publisher":"WCB Nova Scotia","accessed":"2026-10-02"}]},{"code":"NB","name":"New Brunswick","minWage":{"amount":15.9,"period":"hour","note":"New Brunswick general minimum wage from 1 April 2026"},"employer":[{"id":"wcb","label":"Workers' compensation (WorkSafeNB)","category":"injury","base":"gross","rate":0.0027,"ceiling":85800,"basis":"law","varies":"WorkSafeNB 2026 rate group 1 (offices, professional services, professional employer organisations). Other industries pay more.","localName":"WorkSafeNB"}],"incomeTax":{"components":[{"id":"prov","label":"New Brunswick income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":52333,"rate":0.094},{"upTo":104666,"rate":0.14},{"upTo":193861,"rate":0.16},{"upTo":null,"rate":0.195}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.094,"amount":13664},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.094},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.094}]}]},"assumptions":["Lives and works in Moncton, Saint John or Fredericton, New Brunswick"],"sources":[{"title":"2026 Assessment rates for industries","url":"https://www.worksafenb.ca/media/63944/2026-assessment-rates-for-industries.pdf","publisher":"WorkSafeNB","accessed":"2026-10-02"}]},{"code":"PE","name":"Prince Edward Island","minWage":{"amount":17.3,"period":"hour","note":"Prince Edward Island general minimum wage from 1 October 2026"},"employer":[{"id":"wcb","label":"Workers' compensation (WCB PEI)","category":"injury","base":"gross","rate":0.0125,"ceiling":89300,"basis":"law","varies":"Rate depends on the industry and the employer's claims history. The board-wide average for 2026 is shown; office employers usually pay much less.","localName":"WCB PEI"}],"incomeTax":{"components":[{"id":"prov","label":"Prince Edward Island income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":33928,"rate":0.095},{"upTo":65820,"rate":0.1347},{"upTo":106890,"rate":0.166},{"upTo":142520,"rate":0.1762},{"upTo":200000,"rate":0.19},{"upTo":null,"rate":0.2}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.095,"amount":15000},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.095},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.095}]}]},"assumptions":["Lives and works in Charlottetown, Prince Edward Island"]},{"code":"NL","name":"Newfoundland and Labrador","minWage":{"amount":16.35,"period":"hour","note":"Newfoundland and Labrador general minimum wage from 1 April 2026"},"employer":[{"id":"hapset","label":"Health and Post-Secondary Education Tax","localName":"HAPSET","category":"health","base":"gross","rate":0.02,"basis":"law","varies":"2% of payroll above the employer's $2 million annual exemption"},{"id":"wcb","label":"Workers' compensation (WorkplaceNL)","category":"injury","base":"gross","rate":0.0173,"ceiling":80935,"basis":"law","varies":"Rate depends on the industry and the employer's claims history. The board-wide average for 2026 is shown; office employers usually pay much less.","localName":"WorkplaceNL"}],"incomeTax":{"components":[{"id":"prov","label":"Newfoundland and Labrador income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":44678,"rate":0.087},{"upTo":89354,"rate":0.145},{"upTo":159528,"rate":0.158},{"upTo":223340,"rate":0.178},{"upTo":285319,"rate":0.198},{"upTo":570638,"rate":0.208},{"upTo":1141275,"rate":0.213},{"upTo":null,"rate":0.218}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.087,"amount":13094,"note":"Annual 2026 basic personal amount is CAD 13,094 for the 8.7% non-refundable provincial credit. CAD 15,000 is the July–December payroll claim amount following the 1 July increase; it is not the full-year 2026 amount.","verification":{"checked":"2026-10-13","scope":"2026 annual basic amount only, not all provincial tax/withholding rules","sourceURLs":["https://www.assembly.nl.ca/legislation/sr/statutes/i01-1.htm","https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html","https://www.assembly.nl.ca/HouseBusiness/Hansard/ga51session1/26-05-26.htm"]}},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.087},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.087}]}]},"assumptions":["Lives and works in St. John's, Newfoundland and Labrador"],"sources":[{"title":"Personal income tax rates and credits 2026","url":"https://www.gov.nl.ca/fin/tax-programs-incentives/personal/personalincometax/","publisher":"Government of Newfoundland and Labrador","accessed":"2026-10-02"},{"title":"Health and Post-Secondary Education Tax","url":"https://www.gov.nl.ca/fin/tax-programs-incentives/business/education/","publisher":"Government of Newfoundland and Labrador","accessed":"2026-10-02"}],"notes":["This estimate uses the full-year 2026 Newfoundland/Labrador basic personal amount of CAD 13,094. The increase to CAD 15,000 starts on 1 July 2026; the higher July–December payroll claim amount does not replace the annual 2026 amount. Actual pay-period withholding can therefore differ from the monthly annual average shown here.","The Newfoundland/Labrador low-income tax reduction is not included. Eligible lower-income taxpayers can owe less than this estimate. The 2026 basic reduction and phase-out rate were checked, but the indexed income threshold was not verified in a current primary table; check the annual return rules before relying on the estimate."]},{"code":"YT","name":"Yukon","minWage":{"amount":18.51,"period":"hour","note":"Yukon general minimum wage from 1 April 2026"},"employer":[{"id":"wcb","label":"Workers' compensation (Yukon WCB)","category":"injury","base":"gross","rate":0.022,"ceiling":107599,"basis":"law","varies":"Rate depends on the industry and the employer's claims history. The board-wide average for 2026 is shown; office employers usually pay much less.","localName":"YWCHSB"}],"incomeTax":{"components":[{"id":"prov","label":"Yukon income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":58523,"rate":0.064},{"upTo":117045,"rate":0.09},{"upTo":181440,"rate":0.109},{"upTo":500000,"rate":0.128},{"upTo":null,"rate":0.15}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.064,"of":"taxable","bands":[{"upTo":181440,"a":0,"b":16452},{"upTo":258482,"a":-0.0210664313,"b":20274.2933},{"upTo":null,"a":0,"b":14829}]},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.064},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.064},{"type":"credit","label":"Canada employment amount (Yukon)","of":"gross","max":1501,"times":0.064}]}]},"assumptions":["Lives and works in Whitehorse, Yukon","Northern residents deduction not claimed"]},{"code":"NT","name":"Northwest Territories","minWage":{"amount":17.2,"period":"hour","note":"Northwest Territories general minimum wage from 1 September 2026"},"employee":[{"id":"payroll_tax","label":"NWT payroll tax","category":"tax","base":"gross","rate":0.02,"taxDeductible":false,"basis":"law","note":"2% of employment income, withheld by the employer"}],"employer":[{"id":"wcb","label":"Workers' compensation (WSCC)","category":"injury","base":"gross","rate":0.024,"ceiling":116000,"basis":"law","varies":"Rate depends on the industry and the employer's claims history. The board-wide average for 2026 is shown; office employers usually pay much less.","localName":"WSCC"}],"incomeTax":{"components":[{"id":"prov","label":"Northwest Territories income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":53003,"rate":0.059},{"upTo":106009,"rate":0.086},{"upTo":172346,"rate":0.122},{"upTo":null,"rate":0.1405}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.059,"amount":18198},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.059},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.059}]}]},"assumptions":["Lives and works in Yellowknife, Northwest Territories","Northern residents deduction not claimed"],"sources":[{"title":"Payroll tax for employees","url":"https://www.fin.gov.nt.ca/en/services/licences-taxes-et-droits/payroll-tax-employees","publisher":"Government of the Northwest Territories, Finance","accessed":"2026-10-02"},{"title":"Employer rates 2026","url":"https://www.wscc.nt.ca/employer-services/employer-rates","publisher":"WSCC NWT and Nunavut","accessed":"2026-10-02"}]},{"code":"NU","name":"Nunavut","minWage":{"amount":20.17,"period":"hour","note":"Nunavut general minimum wage from 1 September 2026"},"employee":[{"id":"payroll_tax","label":"Nunavut payroll tax","category":"tax","base":"gross","rate":0.02,"taxDeductible":false,"basis":"law","note":"2% of employment income, withheld by the employer"}],"employer":[{"id":"wcb","label":"Workers' compensation (WSCC)","category":"injury","base":"gross","rate":0.024,"ceiling":117300,"basis":"law","varies":"Rate depends on the industry and the employer's claims history. The board-wide average for 2026 is shown; office employers usually pay much less.","localName":"WSCC"}],"incomeTax":{"components":[{"id":"prov","label":"Nunavut income tax","category":"tax","base":"taxableGross","deductions":[{"label":"Enhanced CPP/QPP contributions (deduction)","contributions":["cpp"],"share":0.1680672269},{"label":"Second additional CPP/QPP contributions (deduction)","contributions":["cpp2"]}],"brackets":[{"upTo":55801,"rate":0.04},{"upTo":111602,"rate":0.07},{"upTo":181439,"rate":0.09},{"upTo":null,"rate":0.115}],"adjustments":[{"type":"credit","label":"Basic personal amount","times":0.04,"amount":19659},{"type":"credit","label":"CPP base contributions","contributions":["cpp"],"share":0.8319327731,"times":0.04},{"type":"credit","label":"EI premiums","contributions":["ei"],"times":0.04}]}]},"assumptions":["Lives and works in Iqaluit, Nunavut","Northern residents deduction not claimed"],"sources":[{"title":"Employer rates 2026","url":"https://www.wscc.nt.ca/employer-services/employer-rates","publisher":"WSCC NWT and Nunavut","accessed":"2026-10-02"}]}],"sources":[{"title":"Payroll Deductions Online Calculator (PDOC), 2026","url":"https://apps.cra-arc.gc.ca/ebci/rhpd/beta/ntry?request_locale=en","publisher":"Canada Revenue Agency","accessed":"2026-10-02"},{"title":"T4127 Payroll Deductions Formulas, 123rd edition, effective July 1, 2026","url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul.html","publisher":"Canada Revenue Agency","accessed":"2026-10-02"},{"title":"Canada's 2026 federal and provincial tax rates and non-refundable credits","url":"https://www.taxtips.ca/taxrates/canada.htm","publisher":"TaxTips.ca","accessed":"2026-10-02"},{"title":"Guide for Employers TP-1015.G-V (2026)","url":"https://www.revenuquebec.ca/documents/en/formulaires/tp/TP-1015.G-V(2026-01).pdf","publisher":"Revenu Québec","accessed":"2026-10-02"},{"title":"Maximum assessable/insurable earnings 2026","url":"https://awcbc.org/data-and-statistics/assessments-and-premiums/maximum-assessable-insurable-earnings","publisher":"AWCBC","accessed":"2026-10-02"},{"title":"Current and forthcoming general minimum wage rates","url":"https://minwage-salairemin.service.canada.ca/en/general.html","publisher":"Employment and Social Development Canada","accessed":"2026-10-02"},{"title":"2026 Newfoundland/Labrador annual basic amount and July payroll claim amount","url":"https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html","publisher":"Canada Revenue Agency","accessed":"2026-10-13"},{"title":"Newfoundland/Labrador ministerial explanation — 1 July increase and annual 2026 average","url":"https://www.assembly.nl.ca/HouseBusiness/Hansard/ga51session1/26-05-26.htm","publisher":"Newfoundland and Labrador House of Assembly","accessed":"2026-10-13"},{"title":"Income Tax Act 2000 sections 9 and 21.1 — annual personal credits and low-income reduction eligibility/phase-out","url":"https://www.assembly.nl.ca/legislation/sr/statutes/i01-1.htm","publisher":"Newfoundland and Labrador King's Printer","accessed":"2026-10-13"},{"title":"Regulation 18/26 — 2026 low-income reduction amount; indexed phase-out threshold not verified","url":"https://www.assembly.nl.ca/Legislation/sr/regulations/rc260018.htm","publisher":"Newfoundland and Labrador King's Printer","accessed":"2026-10-13"}],"checks":{"official":27,"independent":0,"self":9,"byVariant":{"ON":{"official":3,"independent":0,"self":3},"BC":{"official":2,"independent":0,"self":1},"AB":{"official":2,"independent":0,"self":1},"MB":{"official":2,"independent":0,"self":0},"SK":{"official":2,"independent":0,"self":0},"NS":{"official":2,"independent":0,"self":0},"NB":{"official":2,"independent":0,"self":0},"PE":{"official":2,"independent":0,"self":0},"NL":{"official":2,"independent":0,"self":0},"YT":{"official":2,"independent":0,"self":0},"NT":{"official":2,"independent":0,"self":0},"NU":{"official":2,"independent":0,"self":0},"QC":{"official":2,"independent":0,"self":4}}},"accuracyCorrections20261013R4":{"checked":"2026-10-13","scope":"Newfoundland/Labrador 2026 annual basic personal credit amount corrected; low-income reduction remains excluded with visible caution, no whole-Canada verification","newfoundlandLabrador":{"year":2026,"annualBasicAmount":13094,"creditRate":0.087,"julyDecemberPayrollClaimAmount":15000,"otherProvincialRulesNotNewlyCertified":true,"unmodeledLowIncomeReduction":{"included":false,"basic2026":842,"phaseOutRate":0.16,"indexedIncomeThresholdUnverified":true,"eligibleLowerIncomeLiabilityMayBeLower":true,"sourceURLs":["https://www.assembly.nl.ca/legislation/sr/statutes/i01-1.htm","https://www.assembly.nl.ca/Legislation/sr/regulations/rc260018.htm"]}}}},"CD":{"code":"CD","name":"Democratic Republic of the Congo","currency":"CDF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Congolese (local) employee, single with no dependants","Salary is all basic pay in Congolese francs, paid monthly; no allowances or benefits in kind","Office employer in Kinshasa with more than 300 employees (lowest INPP training levy rate)"],"notes":["Income tax on salaries (IPR) is charged after the employee social security contribution and can never exceed 30% of taxable pay.","Social security (CNSS, formerly INSS) has no salary ceiling: 13% from the employer and 5% from the employee.","Employers also pay the INPP vocational training levy (1% to 3% depending on headcount) and 0.2% to the national employment office (ONEM).","Employers of expatriates also pay an exceptional tax on expatriate pay (IERE), not included here."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Branche des pensions","category":"pension","base":"gross","rate":0.05,"basis":"law","note":"5% of gross pay, no ceiling"},{"id":"cnss_pf","label":"Family benefits (CNSS)","localName":"Branche des prestations familiales","category":"family","base":"gross","rate":0.065,"basis":"law","note":"6.5% of gross pay"},{"id":"cnss_rp","label":"Occupational risks (CNSS)","localName":"Branche des risques professionnels","category":"injury","base":"gross","rate":0.015,"basis":"law","note":"1.5% of gross pay"},{"id":"inpp","label":"Vocational training levy (INPP)","localName":"Institut National de Préparation Professionnelle","category":"training","base":"gross","rate":0.01,"basis":"law","varies":"3% for employers with up to 50 employees, 2% for 51 to 300 employees, 1% above 300 employees; large-employer rate shown."},{"id":"onem","label":"National employment office levy (ONEM)","localName":"Office National de l'Emploi","category":"other","base":"gross","rate":0.002,"basis":"law","note":"0.2% of gross pay"}],"employee":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Branche des pensions","category":"pension","base":"gross","rate":0.05,"taxDeductible":true,"basis":"law","note":"5% of gross pay, deductible for income tax"}],"incomeTax":{"components":[{"id":"ipr","label":"Income tax on salaries (IPR)","localName":"Impôt professionnel sur les rémunérations","base":"taxableGross","deductions":[{"label":"Employee social security contribution","contributions":"deductible"}],"brackets":[{"upTo":1944000,"rate":0.03},{"upTo":21600000,"rate":0.15},{"upTo":43200000,"rate":0.3},{"upTo":null,"rate":0.4}],"adjustments":[{"type":"cap","of":"taxable","rate":0.3,"label":"IPR may not exceed 30% of taxable pay"}]}]},"sources":[{"title":"Congo, Democratic Republic of the: Individual, Taxes on personal income (IPR scale, 30% cap, IERE), reviewed 21 Apr 2026","url":"https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Congo, Democratic Republic of the: Individual, Other taxes (social security under Decree 18/041, INPP, ONEM)","url":"https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Congo, Democratic Republic of the: Individual, Deductions (employee social security share deductible)","url":"https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Simulateur salaire net RD Congo 2026 (IPR)","url":"https://app.expatriation.io/fr/net-salary/dr-congo","publisher":"EXPATRIATION.IO","accessed":"2026-10-02"}],"checks":{"official":0,"independent":3,"self":1}},"CG":{"code":"CG","name":"Republic of the Congo","currency":"XAF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Single, no dependants: one tax share","Resident employee of a non-oil company; salary is all basic pay, paid monthly, with no allowances or benefits in kind","Employer in Brazzaville or Pointe-Noire"],"notes":["From 2026 salaries are taxed under a new salary tax (ITS) that replaced the income tax on wages: XAF 1,200 on the first XAF 615,000 a year, then 10% to 30%, after the employee pension contribution and a 20% deduction.","Pension contributions are capped at XAF 1.2 million a month; family, work accident and universal health insurance (CAMU) contributions are capped at XAF 600,000 a month.","Employers pay a single payroll tax (TUS) of 7.5% of gross pay. A 0.5% health solidarity contribution applies to monthly pay above XAF 500,000.","Statutory severance is only due on dismissal and is not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Assurance vieillesse, invalidité, décès","category":"pension","base":"gross","ceiling":{"amount":1200000,"period":"month"},"rate":0.08,"basis":"law","note":"8% of pay up to XAF 1.2 million a month"},{"id":"cnss_pf","label":"Family benefits (CNSS)","localName":"Prestations familiales","category":"family","base":"gross","ceiling":{"amount":600000,"period":"month"},"rate":0.10035,"basis":"law","note":"10.035% of pay up to XAF 600,000 a month"},{"id":"cnss_at","label":"Work accident insurance (CNSS)","localName":"Accidents du travail","category":"injury","base":"gross","ceiling":{"amount":600000,"period":"month"},"rate":0.0225,"basis":"law","note":"2.25% of pay up to XAF 600,000 a month"},{"id":"ramu","label":"Universal health insurance (CAMU)","localName":"Régime d'assurance maladie universelle","category":"health","base":"gross","ceiling":{"amount":600000,"period":"month"},"rate":0.0455,"basis":"law","note":"4.55% of pay up to XAF 600,000 a month"},{"id":"tus","label":"Single payroll tax (TUS)","localName":"Taxe unique sur les salaires","category":"tax","base":"gross","rate":0.075,"basis":"law","note":"7.5% of gross pay for resident employees"}],"employee":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Assurance vieillesse, invalidité, décès","category":"pension","base":"gross","ceiling":{"amount":1200000,"period":"month"},"rate":0.04,"taxDeductible":true,"basis":"law","note":"4% of pay up to XAF 1.2 million a month, deductible for salary tax"},{"id":"ramu","label":"Universal health insurance (CAMU)","localName":"Régime d'assurance maladie universelle","category":"health","base":"gross","ceiling":{"amount":600000,"period":"month"},"rate":0.0227,"taxDeductible":false,"basis":"law","note":"2.27% of pay up to XAF 600,000 a month"},{"id":"camu_solidarity","label":"Health solidarity contribution (CAMU)","localName":"Contribution de solidarité pour la couverture de l'assurance maladie universelle","category":"health","base":"gross","formula":"0.005 * max(0, B - ee('cnss_pension') - 6000000)","taxDeductible":false,"basis":"law","note":"0.5% of monthly pay after pension contribution above XAF 500,000"}],"incomeTax":{"components":[{"id":"its","label":"Salary tax (ITS)","localName":"Impôt sur les traitements et salaires","base":"taxableGross","deductions":[{"label":"Employee pension contribution","contributions":["cnss_pension"]},{"label":"20% deduction","expr":"0.2 * (base - ee('cnss_pension'))"}],"roundTaxable":1000,"brackets":[{"upTo":615000,"rate":0},{"upTo":1500000,"rate":0.1},{"upTo":3500000,"rate":0.15},{"upTo":5000000,"rate":0.2},{"upTo":null,"rate":0.3}],"adjustments":[{"type":"add","amount":1200,"label":"Flat XAF 1,200 on the first XAF 615,000"}]}]},"sources":[{"title":"Loi n°42-2025 du 31 décembre 2025 portant loi de finances pour l'année 2026 (ITS, CGI art. 114-116 I; TUS split), Journal officiel édition spéciale n°3-2026","url":"https://sgg.cg/JO/2026/congo-jo-2026-3-2.pdf","publisher":"Secrétariat général du Gouvernement, République du Congo","accessed":"2026-10-02"},{"title":"Congo, Republic of: Corporate, Other taxes (single tax on remuneration, social contributions), reviewed 7 Aug 2026","url":"https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Congo, Republic of: Individual, Other taxes (employee pension, solidarity contribution)","url":"https://taxsummaries.pwc.com/republic-of-congo/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Les cotisations au Congo (taux au 1er janvier 2023, RAMU)","url":"https://www.cleiss.fr/docs/cotisations/congo.html","publisher":"CLEISS","accessed":"2026-10-02"},{"title":"Simulateur salaire net Congo-Brazzaville 2026 (ITS loi 42-2025)","url":"https://app.expatriation.io/fr/net-salary/congo-brazzaville","publisher":"EXPATRIATION.IO","accessed":"2026-10-02"}],"checks":{"official":0,"independent":3,"self":1}},"CH":{"code":"CH","name":"Switzerland","currency":"CHF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Taxed under the ordinary procedure (Swiss national or C permit holder), single, no children, no church tax","Age 35: minimum BVG retirement-savings credit is modeled at 10% of coordinated pay, split equally. Additional death/disability risk premiums, administration and other pension-plan charges are excluded; actual scheme contributions require confirmation.","Accident insurance: office risk class; non-occupational premium 1% paid by the employee","Tax deductions: social contributions, the flat professional expenses deduction and the insurance premium deduction; no commuting, meal or pillar 3a deductions","Annual salary input includes any 13th salary"],"notes":["Foreign employees without a C permit pay tax at source through payroll, using cantonal tables; the amounts are similar but can differ, and above 120,000 CHF a tax return is required.","Church members pay church tax of about 10% to 15% of the cantonal and communal tax; not included.","Employees must buy their own health insurance (about 4,000 to 7,000 CHF a year); it is not a payroll deduction and is not included.","Daily sickness allowance insurance is common but not mandatory; not included.","Pension plans often contribute more than the legal minimum shown.","The BVG rows show retirement savings only. Mandatory coverage includes death/disability risks, whose separate premiums are not included. Obtain the pension fund's actual insured salary, coverage, risk premiums, fees and employee/employer split. A voluntary or broader scheme can cover annual pay at or below CHF 22,680; this standard mandatory profile does not model that coverage."],"minWage":null,"pay":{"extraPayments":[],"note":"A 13th salary is common by contract but not required by law."},"employer":[{"id":"ahv","label":"Old age, disability and income compensation (AHV/IV/EO)","localName":"AHV/IV/EO","category":"pension","rate":0.053,"basis":"law"},{"id":"alv","label":"Unemployment insurance","localName":"ALV","category":"unemployment","rate":0.011,"ceiling":148200,"basis":"law"},{"id":"fak","label":"Family allowances fund","localName":"Familienausgleichskasse (FAK) Zürich","category":"family","rate":0.01025,"basis":"law","varies":"Rate of the cantonal family allowance fund; private funds charge somewhat different rates."},{"id":"training_fund","label":"Vocational training fund","localName":"Berufsbildungsfonds Kanton Zürich","category":"training","rate":0.001,"basis":"law","note":"0.1% of payroll, collected with the family allowance contributions"},{"id":"uvg_bu","label":"Occupational accident insurance","localName":"UVG Berufsunfall (BU)","category":"injury","rate":0.0017,"ceiling":148200,"basis":"law","varies":"Set by the accident insurer by risk class; a low office rate is shown (about 0.1% to 3%)."},{"id":"bvg","label":"BVG retirement savings (employer share)","localName":"Berufliche Vorsorge (BVG)","category":"pension","formula":"0.05 * (G <= 22680 ? 0 : clamp(min(G, 90720) - 26460, 3780, 64260))","basis":"law","varies":"This is a minimum retirement-savings planning allocation, not a complete pension-plan premium. The actual fund can cover lower salaries, use broader insured pay or require higher/additional contributions.","note":"Savings component only: age 35, assumed equal split of the 10% minimum retirement credit on coordinated salary. Standard mandatory profile requires annual salary strictly above CHF 22,680. Death/disability risk premiums, administration and other plan charges are excluded; actual scheme contributions and cover can differ.","verification":{"checked":"2026-10-13","scope":"Strict mandatory entry threshold and savings-only scope; other plan rates, eligibility, risk/admin charges and tax calculations not newly certified","sourceURLs":["https://www.ahv-iv.ch/de/Sozialversicherungen/Weitere-Sozialversicherungen/Berufliche-Vorsorge-BV","https://www.bsv.admin.ch/en/financing-of-occupational-pension-funds"]}}],"employee":[{"id":"ahv","label":"Old age, disability and income compensation (AHV/IV/EO)","localName":"AHV/IV/EO","category":"pension","rate":0.053,"taxDeductible":true,"basis":"law"},{"id":"alv","label":"Unemployment insurance","localName":"ALV","category":"unemployment","rate":0.011,"ceiling":148200,"taxDeductible":true,"basis":"law"},{"id":"nbu","label":"Non-occupational accident insurance","localName":"UVG Nichtberufsunfall (NBU)","category":"injury","rate":0.01,"ceiling":148200,"taxDeductible":true,"basis":"law","varies":"Set by the accident insurer; about 0.4% to 1.5% for office staff, 1% assumed. Some employers pay it."},{"id":"bvg","label":"BVG retirement savings (employee share)","localName":"Berufliche Vorsorge (BVG)","category":"pension","formula":"0.05 * (G <= 22680 ? 0 : clamp(min(G, 90720) - 26460, 3780, 64260))","taxDeductible":true,"basis":"law","varies":"This is a minimum retirement-savings planning allocation, not a complete pension-plan premium. The actual fund can cover lower salaries, use broader insured pay or require higher/additional contributions.","note":"Savings component only: age 35, assumed equal split of the 10% minimum retirement credit on coordinated salary. Standard mandatory profile requires annual salary strictly above CHF 22,680. Death/disability risk premiums, administration and other plan charges are excluded; actual scheme contributions and cover can differ.","verification":{"checked":"2026-10-13","scope":"Strict mandatory entry threshold and savings-only scope; other plan rates, eligibility, risk/admin charges and tax calculations not newly certified","sourceURLs":["https://www.ahv-iv.ch/de/Sozialversicherungen/Weitere-Sozialversicherungen/Berufliche-Vorsorge-BV","https://www.bsv.admin.ch/en/financing-of-occupational-pension-funds"]}}],"incomeTax":{"components":[{"id":"federal","label":"Federal income tax","localName":"Direkte Bundessteuer","base":"taxableGross","deductions":[{"label":"Social security and pension contributions","contributions":"deductible"},{"label":"Professional expenses (3% flat rate)","expr":"clamp(0.03 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')), 2000, 4000)"},{"label":"Insurance premiums and savings interest","amount":1800,"when":{"minAnnual":22680}},{"label":"Insurance premiums and savings interest","amount":2700,"when":{"maxAnnual":22680}}],"roundTaxable":100,"brackets":[{"upTo":15200,"rate":0},{"upTo":33200,"rate":0.0077},{"upTo":43500,"rate":0.0088},{"upTo":58000,"rate":0.0264},{"upTo":76200,"rate":0.0297},{"upTo":82100,"rate":0.0594},{"upTo":108900,"rate":0.066},{"upTo":141500,"rate":0.088},{"upTo":185100,"rate":0.11},{"upTo":793900,"rate":0.132},{"upTo":794000,"rate":0.1185},{"upTo":null,"rate":0.115}],"round":"round","roundTo":1,"note":"2026 federal tariff for single taxpayers; taxable income rounded down to 100 CHF"},{"id":"cantonal","label":"Cantonal income tax","localName":"Staatssteuer Kanton Zürich","base":"taxableGross","deductions":[{"label":"Social security and pension contributions","contributions":"deductible"},{"label":"Professional expenses (3% flat rate)","expr":"clamp(0.03 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')), 2000, 4000)"},{"label":"Insurance premiums and savings interest","amount":2900,"when":{"minAnnual":22680}},{"label":"Insurance premiums and savings interest","amount":4350,"when":{"maxAnnual":22680}}],"roundTaxable":100,"brackets":[{"upTo":7000,"rate":0},{"upTo":12000,"rate":0.019},{"upTo":16800,"rate":0.0285},{"upTo":24800,"rate":0.038},{"upTo":34500,"rate":0.0475},{"upTo":45700,"rate":0.057},{"upTo":58800,"rate":0.0665},{"upTo":76400,"rate":0.076},{"upTo":110400,"rate":0.0855},{"upTo":144100,"rate":0.095},{"upTo":197400,"rate":0.1045},{"upTo":266700,"rate":0.114},{"upTo":null,"rate":0.1235}],"round":"round","roundTo":1,"note":"Zurich basic tax tariff 2026 x 95% cantonal multiplier"},{"id":"communal","label":"Communal income tax","localName":"Gemeindesteuer Stadt Zürich","base":"componentTaxable:cantonal","brackets":[{"upTo":7000,"rate":0},{"upTo":12000,"rate":0.0238},{"upTo":16800,"rate":0.0357},{"upTo":24800,"rate":0.0476},{"upTo":34500,"rate":0.0595},{"upTo":45700,"rate":0.0714},{"upTo":58800,"rate":0.0833},{"upTo":76400,"rate":0.0952},{"upTo":110400,"rate":0.1071},{"upTo":144100,"rate":0.119},{"upTo":197400,"rate":0.1309},{"upTo":266700,"rate":0.1428},{"upTo":null,"rate":0.1547}],"adjustments":[{"type":"add","label":"Personal tax","amount":24}],"round":"round","roundTo":1,"note":"Basic tax x 119% (city of Zurich) plus the 24 CHF personal tax"}]},"variantLabel":"Location","defaultVariant":"ZH","variants":[{"code":"ZH","name":"Zurich (city)","assumptions":["City of Zurich: cantonal multiplier 95%, communal multiplier 119%"]},{"code":"GE","name":"Geneva (city)","remove":{"employer":["training_fund"]},"employer":[{"id":"fak","label":"Family allowances fund","localName":"Familienausgleichskasse (FAK) Geneva","category":"family","rate":0.0222,"basis":"law","varies":"Rate of the cantonal family allowance fund; private funds charge somewhat different rates."},{"id":"ge_training","label":"Vocational training fund","localName":"Fondation en faveur de la formation professionnelle et continue (FFPC)","category":"training","rate":0.00065,"basis":"law","varies":"0.0396% to 0.082% depending on the employer's Geneva payroll; 0.065% (2.5 to 10 million CHF) shown."},{"id":"ge_childcare","label":"Childcare structures levy","localName":"Accueil de la petite enfance","category":"family","rate":0.0007,"basis":"law"}],"incomeTax":{"components":[{"id":"cantonal","label":"Cantonal income tax","localName":"Impôt cantonal (Genève)","base":"taxableGross","deductions":[{"label":"Social security and pension contributions","contributions":"deductible"},{"label":"Professional expenses (3% flat rate)","expr":"clamp(0.03 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')), 641, 1817)"},{"label":"Health insurance premiums (assumed 4,560 CHF)","amount":4560}],"brackets":[{"upTo":18700,"rate":0},{"upTo":22530,"rate":0.095484},{"upTo":24784,"rate":0.107256},{"upTo":27036,"rate":0.119028},{"upTo":29290,"rate":0.1308},{"upTo":34922,"rate":0.142572},{"upTo":39428,"rate":0.147804},{"upTo":43935,"rate":0.160884},{"upTo":48441,"rate":0.167424},{"upTo":77730,"rate":0.172656},{"upTo":127297,"rate":0.185736},{"upTo":171231,"rate":0.1962},{"upTo":193762,"rate":0.204048},{"upTo":277125,"rate":0.206664},{"upTo":295150,"rate":0.20928},{"upTo":415688,"rate":0.219744},{"upTo":651131,"rate":0.230208},{"upTo":null,"rate":0.23544}],"adjustments":[{"type":"add","label":"Personal tax","amount":25}],"round":"round","roundTo":1,"note":"Geneva base tax with 47.5% cantonal surcharge, after the 2025 tax cut (effective 130.8% of base tax), plus the 25 CHF personal tax"},{"id":"communal","label":"Communal income tax","localName":"Centimes additionnels communaux (Ville de Genève)","base":"componentTaxable:cantonal","brackets":[{"upTo":18700,"rate":0},{"upTo":22530,"rate":0.0332077},{"upTo":24784,"rate":0.0373018},{"upTo":27036,"rate":0.0413959},{"upTo":29290,"rate":0.04549},{"upTo":34922,"rate":0.0495841},{"upTo":39428,"rate":0.0514037},{"upTo":43935,"rate":0.0559527},{"upTo":48441,"rate":0.0582272},{"upTo":77730,"rate":0.0600468},{"upTo":127297,"rate":0.0645958},{"upTo":171231,"rate":0.068235},{"upTo":193762,"rate":0.0709644},{"upTo":277125,"rate":0.0718742},{"upTo":295150,"rate":0.072784},{"upTo":415688,"rate":0.0764232},{"upTo":651131,"rate":0.0800624},{"upTo":null,"rate":0.081882}],"round":"round","roundTo":1,"note":"45.49% of the base tax (city of Geneva)"}]},"assumptions":["City of Geneva: cantonal tax after the 2025 tax cut, communal surcharge 45.49%","Health insurance premiums of 4,560 CHF a year deducted for tax (actual premiums are deductible in Geneva)","Minimum-pay warning assumes a covered monthly salaried employee working 40 hours a week. Actual paid hours and wage components are not entered; monthly compliance and any 13th salary must be checked separately."],"notes":["Geneva cantonal maternity insurance (a few hundredths of a percent of pay) is not included.","The 2026 Geneva reference is CHF 24.59/hour (CHF 4,262.27/month at 40 hours a week). Agriculture/floriculture and other exceptions have separate rules. A 13th salary can form part of the minimum under the cantonal calculation rules; holiday/public-holiday supplements for hourly workers and statutory overtime/night/Sunday supplements need their own treatment. The warning does not confirm monthly contract compliance."],"minWage":{"amount":4262.27,"period":"month","basis":"regularMonthly","weeklyHours":40,"hourlyRate":24.59,"scope":"Published 2026 Geneva monthly benchmark for a covered monthly salaried employee working 40 hours a week. Hours are assumed, not entered. Actual monthly wage components, 13th-salary arrangements, higher agreed floors and exceptions require their own check.","note":"Geneva 2026 reference: CHF 24.59/hour; published monthly-salary benchmark CHF 4262.27 for 40 hours a week. The annual figure is twelve identical monthly benchmark payments, not a separate statutory annual minimum."}},{"code":"ZG","name":"Zug (city)","remove":{"employer":["training_fund"]},"employer":[{"id":"fak","label":"Family allowances fund","localName":"Familienausgleichskasse (FAK) Zug","category":"family","rate":0.0135,"basis":"law","varies":"Rate of the cantonal family allowance fund; private funds charge somewhat different rates."}],"incomeTax":{"components":[{"id":"cantonal","label":"Cantonal income tax","localName":"Kantonssteuer Zug","base":"taxableGross","deductions":[{"label":"Social security and pension contributions","contributions":"deductible"},{"label":"Professional expenses (3% flat rate)","expr":"clamp(0.03 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')), 2000, 4000)"},{"label":"Health insurance premiums (assumed 4,560 CHF)","amount":4560},{"label":"Renter deduction (30% of rent, rent assumed at 25% of net pay)","expr":"min(10800, 0.3 * 0.25 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')))"},{"label":"Deduction for single persons","amount":12000}],"roundTaxable":100,"brackets":[{"upTo":1100,"rate":0.0039},{"upTo":3300,"rate":0.0078},{"upTo":6100,"rate":0.0156},{"upTo":10100,"rate":0.0234},{"upTo":15300,"rate":0.02535},{"upTo":21100,"rate":0.0273},{"upTo":26900,"rate":0.0312},{"upTo":34900,"rate":0.0351},{"upTo":46400,"rate":0.0429},{"upTo":59700,"rate":0.0429},{"upTo":74700,"rate":0.0507},{"upTo":94800,"rate":0.0624},{"upTo":120100,"rate":0.078},{"upTo":149900,"rate":0.0702},{"upTo":null,"rate":0.0624}],"round":"round","roundTo":1,"note":"Zug tariff 2026 x 78% cantonal multiplier"},{"id":"communal","label":"Communal income tax","localName":"Gemeindesteuer Stadt Zug","base":"componentTaxable:cantonal","brackets":[{"upTo":1100,"rate":0.0026},{"upTo":3300,"rate":0.0052},{"upTo":6100,"rate":0.0104},{"upTo":10100,"rate":0.0156},{"upTo":15300,"rate":0.0169},{"upTo":21100,"rate":0.0182},{"upTo":26900,"rate":0.0208},{"upTo":34900,"rate":0.0234},{"upTo":46400,"rate":0.0286},{"upTo":59700,"rate":0.0286},{"upTo":74700,"rate":0.0338},{"upTo":94800,"rate":0.0416},{"upTo":120100,"rate":0.052},{"upTo":149900,"rate":0.0468},{"upTo":null,"rate":0.0416}],"round":"round","roundTo":1,"note":"Zug tariff x 52% (city of Zug)"}]},"assumptions":["City of Zug: cantonal multiplier 78%, communal multiplier 52%","Tenant paying rent equal to 25% of net pay (renter deduction); health insurance premiums of 4,560 CHF"]},{"code":"BS","name":"Basel","remove":{"employer":["training_fund"],"components":["communal"]},"employer":[{"id":"fak","label":"Family allowances fund","localName":"Familienausgleichskasse (FAK) Basel-Stadt","category":"family","rate":0.0165,"basis":"law","varies":"Rate of the cantonal family allowance fund; private funds charge somewhat different rates."}],"incomeTax":{"components":[{"id":"cantonal","label":"Cantonal income tax","localName":"Einkommenssteuer Kanton Basel-Stadt","base":"taxableGross","deductions":[{"label":"Social security and pension contributions","contributions":"deductible"},{"label":"Professional expenses (flat)","amount":4200},{"label":"Insurance premiums and savings interest","amount":4200},{"label":"Deduction for single persons without children","amount":19500}],"roundTaxable":100,"brackets":[{"upTo":212500,"rate":0.21},{"upTo":316300,"rate":0.2725},{"upTo":null,"rate":0.2825}],"round":"round","roundTo":1,"note":"Basel-Stadt tariff 2026: 21% up to 212,500 CHF, 27.25% and 28.25% above; covers the city of Basel, which levies no separate communal income tax"}]},"assumptions":["City of Basel: the cantonal tax also covers the city (no separate communal income tax)","Minimum-pay warning assumes a covered monthly salaried employee working 40 hours a week. Actual paid hours and wage components are not entered; monthly compliance and any 13th salary must be checked separately."],"notes":["Basel-Stadt has a cantonal minimum wage, indexed every year; not checked here.","The 2026 Basel-Stadt reference is CHF 22.20/hour (published CHF 3,847.93/month at 40 hours a week). Generally binding collective agreements and statutory exceptions can change which floor applies. Hourly workers require holiday/public-holiday supplements; this monthly salaried profile does not calculate those supplements or confirm contract compliance."],"minWage":{"amount":3847.93,"period":"month","basis":"regularMonthly","weeklyHours":40,"hourlyRate":22.2,"scope":"Published 2026 Basel-Stadt monthly benchmark for a covered monthly salaried employee working 40 hours a week. Hours are assumed, not entered. Actual monthly wage components, 13th-salary arrangements, higher agreed floors and exceptions require their own check.","note":"Basel-Stadt 2026 reference: CHF 22.20/hour; published monthly-salary benchmark CHF 3847.93 for 40 hours a week. The annual figure is twelve identical monthly benchmark payments, not a separate statutory annual minimum."}},{"code":"VD","name":"Lausanne","remove":{"employer":["training_fund"]},"employer":[{"id":"fak","label":"Family allowances fund","localName":"Familienausgleichskasse (FAK) Vaud","category":"family","rate":0.0237,"basis":"law","varies":"Rate of the cantonal family allowance fund; private funds charge somewhat different rates."},{"id":"vd_training","label":"Vocational training fund","localName":"Fondation cantonale pour la formation professionnelle (FONPRO)","category":"training","rate":0.0009,"basis":"law"},{"id":"vd_pcfam","label":"Family supplementary benefits fund (employer)","localName":"Prestations complémentaires pour familles et rente-pont","category":"family","rate":0.0009,"basis":"law"},{"id":"vd_childcare","label":"Childcare fund","localName":"Fondation pour l'accueil de jour des enfants (FAJE)","category":"family","rate":0.0016,"basis":"law"}],"employee":[{"id":"pcfam","label":"Family supplementary benefits fund","localName":"Prestations complémentaires pour familles et rente-pont","category":"family","rate":0.0009,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"cantonal","label":"Cantonal income tax","localName":"Impôt cantonal (Vaud)","base":"taxableGross","deductions":[{"label":"Social security and pension contributions","contributions":"deductible"},{"label":"Professional expenses (3% flat rate)","expr":"clamp(0.03 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')), 2000, 4000)"},{"label":"Insurance premiums (assumed 4,560 CHF)","amount":4560},{"label":"Low income deduction","expr":"clamp(17000 - 0.5 * max(0, ((G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')) - clamp(0.03 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')), 2000, 4000) - 4560) - 17100), 0, 17000)"},{"label":"Housing cost deduction (low incomes, rent assumed at 25% of net pay)","expr":"clamp(0.25 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')) - 0.2 * ((G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')) - clamp(0.03 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')), 2000, 4000) - 4560) - 0.25 * max(0, ((G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')) - clamp(0.03 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')), 2000, 4000) - 4560) - 37827), 0, 11100)"}],"roundTaxable":100,"brackets":[{"upTo":1600,"rate":0.014725},{"upTo":3400,"rate":0.02945},{"upTo":5100,"rate":0.044175},{"upTo":8300,"rate":0.0589},{"upTo":11900,"rate":0.073625},{"upTo":15100,"rate":0.08835},{"upTo":23600,"rate":0.103075},{"upTo":40500,"rate":0.1178},{"upTo":57200,"rate":0.132525},{"upTo":74400,"rate":0.14725},{"upTo":91200,"rate":0.161975},{"upTo":108100,"rate":0.1767},{"upTo":135000,"rate":0.1840625},{"upTo":162000,"rate":0.191425},{"upTo":192500,"rate":0.1987875},{"upTo":223000,"rate":0.20615},{"upTo":256000,"rate":0.2135125},{"upTo":291700,"rate":0.220875},{"upTo":null,"rate":0.2282375}],"adjustments":[{"type":"cap","label":"Maximum rate","of":"taxable","rate":0.19568}],"round":"round","roundTo":1,"note":"Vaud base tax 2026 (family quotient 1) x 155% cantonal coefficient less the 5% 2026 reduction (147.25%); cantonal and communal tax together capped at 30% of taxable income"},{"id":"communal","label":"Communal income tax","localName":"Impôt communal (Lausanne)","base":"componentTaxable:cantonal","brackets":[{"upTo":1600,"rate":0.00785},{"upTo":3400,"rate":0.0157},{"upTo":5100,"rate":0.02355},{"upTo":8300,"rate":0.0314},{"upTo":11900,"rate":0.03925},{"upTo":15100,"rate":0.0471},{"upTo":23600,"rate":0.05495},{"upTo":40500,"rate":0.0628},{"upTo":57200,"rate":0.07065},{"upTo":74400,"rate":0.0785},{"upTo":91200,"rate":0.08635},{"upTo":108100,"rate":0.0942},{"upTo":135000,"rate":0.098125},{"upTo":162000,"rate":0.10205},{"upTo":192500,"rate":0.105975},{"upTo":223000,"rate":0.1099},{"upTo":256000,"rate":0.113825},{"upTo":291700,"rate":0.11775},{"upTo":null,"rate":0.121675}],"adjustments":[{"type":"cap","label":"Maximum rate","of":"taxable","rate":0.10432}],"round":"round","roundTo":1,"note":"78.5% of the base tax (Lausanne)"}]},"assumptions":["Lausanne: cantonal coefficient 155% less the 5% 2026 reduction, communal coefficient 78.5%","Health insurance premiums of 4,560 CHF; rent equal to 25% of net pay for the low-income housing deduction"]},{"code":"BE","name":"Bern (city)","remove":{"employer":["training_fund"]},"employer":[{"id":"fak","label":"Family allowances fund","localName":"Familienausgleichskasse (FAK) Bern","category":"family","rate":0.015,"basis":"law","varies":"Rate of the cantonal family allowance fund; private funds charge somewhat different rates."}],"incomeTax":{"components":[{"id":"cantonal","label":"Cantonal income tax","localName":"Kantonssteuer Bern","base":"taxableGross","deductions":[{"label":"Social security and pension contributions","contributions":"deductible"},{"label":"Professional expenses (3% flat rate)","expr":"clamp(0.03 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')), 2000, 4000)"},{"label":"Insurance premiums and savings interest","amount":2450,"when":{"minAnnual":22680}},{"label":"Insurance premiums and savings interest","amount":3600,"when":{"maxAnnual":22680}},{"label":"Low income deduction","expr":"clamp(2827 - 0.07135 * ((G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')) - clamp(0.03 * (G - ee('ahv') - ee('alv') - ee('nbu') - ee('bvg') - ee('pcfam')), 2000, 4000) - 2450), 0, 1100)"},{"label":"Deduction for single persons","amount":5300},{"label":"Deduction for persons living alone","amount":2400}],"roundTaxable":100,"brackets":[{"upTo":3300,"rate":0.0580125},{"upTo":6600,"rate":0.086275},{"upTo":16400,"rate":0.1071},{"upTo":32500,"rate":0.1234625},{"upTo":59400,"rate":0.1323875},{"upTo":86300,"rate":0.14875},{"upTo":113200,"rate":0.1666},{"upTo":140100,"rate":0.1710625},{"upTo":167000,"rate":0.175525},{"upTo":193900,"rate":0.1799875},{"upTo":231600,"rate":0.1829625},{"upTo":318500,"rate":0.187425},{"upTo":470600,"rate":0.1904},{"upTo":null,"rate":0.193375}],"round":"round","roundTo":1,"note":"Bern basic tax 2026 x 297.5% cantonal multiplier"},{"id":"communal","label":"Communal income tax","localName":"Gemeindesteuer Stadt Bern","base":"componentTaxable:cantonal","brackets":[{"upTo":3300,"rate":0.03003},{"upTo":6600,"rate":0.04466},{"upTo":16400,"rate":0.05544},{"upTo":32500,"rate":0.06391},{"upTo":59400,"rate":0.06853},{"upTo":86300,"rate":0.077},{"upTo":113200,"rate":0.08624},{"upTo":140100,"rate":0.08855},{"upTo":167000,"rate":0.09086},{"upTo":193900,"rate":0.09317},{"upTo":231600,"rate":0.09471},{"upTo":318500,"rate":0.09702},{"upTo":470600,"rate":0.09856},{"upTo":null,"rate":0.1001}],"round":"round","roundTo":1,"note":"Basic tax x 154% (city of Bern)"}]},"assumptions":["City of Bern: cantonal multiplier 297.5%, communal multiplier 154%"]}],"sources":[{"title":"Steuerrechner ESTV: tariffs, multipliers and deductions 2026 (API)","url":"https://swisstaxcalculator.estv.admin.ch/","publisher":"Eidgenössische Steuerverwaltung (ESTV)","accessed":"2026-10-03"},{"title":"Merkblatt 2.01 Lohnbeiträge an die AHV, IV und EO (Stand 1 Jan 2026)","url":"https://www.ahv-iv.ch/p/2.01.d","publisher":"Informationsstelle AHV/IV","accessed":"2026-10-03"},{"title":"Merkblatt 2.08 Beiträge an die Arbeitslosenversicherung","url":"https://www.ahv-iv.ch/p/2.08.d","publisher":"Informationsstelle AHV/IV","accessed":"2026-10-03"},{"title":"Arten und Ansätze der Familienzulagen 2026 (cantonal FAK contribution rates)","url":"https://www.bsv.admin.ch/dam/de/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","publisher":"Bundesamt für Sozialversicherungen (BSV)","accessed":"2026-10-03"},{"title":"Switzerland: Individual taxes on personal income and other taxes (reviewed 1 Jul 2026)","url":"https://taxsummaries.pwc.com/switzerland/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Geneva — 2026 hourly/monthly minimum and scope","url":"https://www.ge.ch/appliquer-salaire-minimum-genevois","publisher":"Canton of Geneva","accessed":"2026-10-13"},{"title":"Basel-Stadt — 2026 hourly/monthly minimum and scope","url":"https://www.bs.ch/fr/node/28904","publisher":"Canton of Basel-Stadt","accessed":"2026-10-13"},{"title":"Occupational benefits — strict mandatory annual salary threshold","url":"https://www.ahv-iv.ch/de/Sozialversicherungen/Weitere-Sozialversicherungen/Berufliche-Vorsorge-BV","publisher":"AHV/IV information centre","accessed":"2026-10-13"},{"title":"Occupational pension financing — savings and additional risk premiums","url":"https://www.bsv.admin.ch/en/financing-of-occupational-pension-funds","publisher":"Federal Social Insurance Office","accessed":"2026-10-13"}],"checks":{"official":15,"independent":4,"self":2,"byVariant":{"ZH":{"official":4,"independent":2,"self":1},"GE":{"official":2,"independent":0,"self":1},"ZG":{"official":2,"independent":1,"self":0},"BS":{"official":2,"independent":0,"self":0},"BE":{"official":2,"independent":1,"self":0},"VD":{"official":3,"independent":0,"self":0}}},"accuracyCorrections20261013R4":{"checked":"2026-10-13","scope":"Strict mandatory BVG entry threshold, savings-only disclosure, two fixed-40-hour monthly minimum warnings; not full Swiss payroll verification","bvg":{"mandatoryAnnualSalaryStrictlyGreaterThan":22680,"retirementSavingsOnly":true,"riskPremiumsIncluded":false,"actualPlanUnverified":true},"minimumPay":{"GE":{"monthly40Hours":4262.27,"hourly":24.59},"BS":{"monthly40Hours":3847.93,"hourly":22.2},"year":2026,"scope":"Published monthly salaried reference with covered40-hour-week assumed; exceptions and actual monthly wage components unassessed"}}},"CI":{"code":"CI","name":"Côte d'Ivoire","currency":"XOF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Local (Ivorian or resident non-expatriate) employee, single with no children: 1 tax part, so no family tax reduction","Salary is all basic pay, paid monthly, plus the year-end bonus of three quarters of a month","Office employer in Abidjan with the 2% work accident rate; CMU health cover for the employee only"],"notes":["The year-end bonus (gratification) comes from the national collective agreement: at least three quarters of the category minimum wage, in practice three quarters of monthly pay.","Employer payroll taxes for expatriate staff are 12% of pay instead of 2.8%; this page uses the local staff rate.","The seniority bonus (from 2 years of service) and the tax-free transport allowance are not included."],"minWage":{"amount":75000,"period":"month","note":"SMIG since 1 January 2023 (40-hour week)"},"pay":{"extraPayments":[{"id":"gratification","label":"Year-end bonus (gratification)","months":0.75,"basis":"cba"}],"note":"Monthly salary plus a year-end bonus of three quarters of a month."},"employer":[{"id":"cnps_pension","label":"Pension (CNPS)","localName":"Retraite CNPS","category":"pension","base":"gross","ceiling":{"amount":3375000,"period":"month"},"rate":0.077,"basis":"law","note":"7.7% of pay up to XOF 3,375,000 a month"},{"id":"cnps_pf","label":"Family benefits (CNPS)","localName":"Prestations familiales","category":"family","base":"gross","ceiling":{"amount":70000,"period":"month"},"rate":0.05,"basis":"law","note":"5% of pay up to XOF 70,000 a month"},{"id":"cnps_maternity","label":"Maternity insurance (CNPS)","localName":"Assurance maternité","category":"health","base":"gross","ceiling":{"amount":70000,"period":"month"},"rate":0.0075,"basis":"law","note":"0.75% of pay up to XOF 70,000 a month"},{"id":"cnps_at","label":"Work accident insurance (CNPS)","localName":"Accidents du travail","category":"injury","base":"gross","ceiling":{"amount":70000,"period":"month"},"rate":0.02,"basis":"law","varies":"2% to 5% depending on the sector; office rate shown."},{"id":"cmu","label":"Universal health cover (CMU)","localName":"Couverture maladie universelle","category":"health","base":"gross","fixed":{"amount":500,"period":"month"},"basis":"law","note":"XOF 500 a month for the employee (more for covered dependants)"},{"id":"cn","label":"National development contribution","localName":"Contribution nationale (contribution employeur)","category":"tax","base":"gross","rate":0.012,"basis":"law","note":"1.2% of gross pay for local staff"},{"id":"ta","label":"Apprenticeship tax (FDFP)","localName":"Taxe d'apprentissage","category":"training","base":"gross","rate":0.004,"basis":"law","note":"0.4% of gross pay"},{"id":"fpc","label":"Continuing training tax (FDFP)","localName":"Taxe additionnelle pour la formation professionnelle continue","category":"training","base":"gross","rate":0.012,"basis":"law","note":"1.2% of gross pay"}],"employee":[{"id":"cnps_pension","label":"Pension (CNPS)","localName":"Retraite CNPS","category":"pension","base":"gross","ceiling":{"amount":3375000,"period":"month"},"rate":0.063,"taxDeductible":false,"basis":"law","note":"6.3% of pay up to XOF 3,375,000 a month"},{"id":"cmu","label":"Universal health cover (CMU)","localName":"Couverture maladie universelle","category":"health","base":"gross","fixed":{"amount":500,"period":"month"},"taxDeductible":false,"basis":"law","note":"XOF 500 a month"}],"incomeTax":{"components":[{"id":"its","label":"Income tax on salaries (ITS)","localName":"Impôt sur les traitements et salaires","base":"taxableGross","brackets":[{"upTo":75000,"rate":0},{"upTo":240000,"rate":0.16},{"upTo":800000,"rate":0.21},{"upTo":2400000,"rate":0.24},{"upTo":8000000,"rate":0.28},{"upTo":null,"rate":0.32}],"bracketPeriod":"month","note":"Monthly scale on gross pay; no family reduction for 1 part"}]},"sources":[{"title":"Note N°00026/MFB/DGI/DLCD du 3 janvier 2024: précisions relatives aux aménagements des impôts sur salaires (exemples d'application)","url":"https://www.dgi.gouv.ci/assets/documents/DOCTRINE%20FISCALE%202024/IMPOTS%20DIRECTS/IMPOT%20SUR%20LES%20TRAITEMENTS,%20SALAIRES,%20PENSIONS%20ET%20RENTES%20VIAGERES/N%C2%B0%2000026%20MFB%20DGI%20DLCD%20DU%2003%20JAN%202024%20Pr%C3%A9cisions%20relatives%20aux%20am%C3%A9nagements%20...%20des%20salari%C3%A9s.pdf","publisher":"Direction Générale des Impôts, Côte d'Ivoire","accessed":"2026-10-02"},{"title":"Impôts et taxes en Côte d'Ivoire: tableau synoptique (art. 146 CGI rates)","url":"https://www.dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D'IVOIRE%20.pdf","publisher":"Direction Générale des Impôts, Côte d'Ivoire","accessed":"2026-10-02"},{"title":"Ivory Coast: Individual taxes on personal income, deductions, other taxes (reviewed 9 Sept 2026)","url":"https://taxsummaries.pwc.com/ivory-coast/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Les cotisations en Côte d'Ivoire","url":"https://www.cleiss.fr/docs/cotisations/cotedivoire.html","publisher":"CLEISS","accessed":"2026-10-02"},{"title":"Chronique Droit: La gratification annuelle (CCI 1977 art. 53)","url":"https://news.abidjan.net/articles/382557/index","publisher":"Abidjan.net","accessed":"2026-10-02"},{"title":"Calculateur salaire net et CNPS Côte d'Ivoire 2026 (worked examples)","url":"https://macalculatriceenligne.com/afrique/calcul-salaire-net-cote-divoire/","publisher":"MaCalculatriceEnLigne","accessed":"2026-10-02"}],"checks":{"official":2,"independent":2,"self":1}},"CL":{"code":"CL","name":"Chile","currency":"CLP","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"high","assumptions":["Santiago; indefinite (permanent) contract","Pension fund AFP Habitat (10% + 1.27% fee); commissions range from 0.46% (Uno) to 1.45% (ProVida)","Health at the legal 7% (Fonasa); an Isapre plan can cost more","Legal gratification paid monthly under art. 50 of the Labour Code: 25% of salary, capped at 4.75 minimum wages a year","Work accident insurance at the basic rate for office work (no additional risk rate)","Contribution ceilings converted at the UF of 30 September 2026 (CLP 41,057.20); tax brackets at the October 2026 UTM (CLP 72,151)"],"notes":["Employer pension contributions rise every August until 2033 under the 2025 pension reform (3.5% from August 2026, 4.25% from August 2027).","Chile has no 13th salary; the monthly legal gratification replaces a profit share.","Severance (one month per year of service on dismissal for business needs) is not an accrual and is not included.","The minimum warning compares regular monthly base salary with the model's CLP 553,553 benchmark, excluding legal gratification. This check covers the stated full-time profile, not every age, occupation or contract."],"minWage":{"amount":553553,"period":"month","note":"Ingreso mínimo mensual in force in September 2026 (Previred)","basis":"regularMonthly","scope":"Full-time regular base-pay benchmark for the modeled permanent adult employee. Legal gratification does not replace minimum base salary. Part-time proportional pay, age exceptions and higher contractual floors are not modeled."},"pay":{"extraPayments":[{"id":"grat","label":"Legal gratification (25% of salary)","months":3,"separatePayment":false,"when":{"maxMonthly":876458.92},"basis":"law"},{"id":"grat_cap","label":"Legal gratification (capped at 4.75 minimum wages)","amount":2629376.75,"separatePayment":false,"when":{"minMonthly":876458.92},"basis":"law"}],"note":"Gratification paid monthly with salary."},"employer":[{"id":"sis","label":"Disability and survivors insurance","localName":"Seguro de Invalidez y Sobrevivencia (SIS)","category":"insurance","base":"contrib","ceiling":{"amount":3695148,"period":"month"},"rate":0.0178,"basis":"law"},{"id":"seguro_social","label":"Social pension insurance (protected return 0.9% and life expectancy 0.72%)","localName":"Seguro Social Previsional (CRP + CEV)","category":"pension","base":"contrib","ceiling":{"amount":3695148,"period":"month"},"rate":0.0162,"basis":"law","note":"2025 pension reform, step in force from August 2026"},{"id":"afp_er","label":"Employer pension contribution to individual account","localName":"Cotización empleador cuenta individual","category":"pension","base":"contrib","ceiling":{"amount":3695148,"period":"month"},"rate":0.001,"basis":"law"},{"id":"afc_er","label":"Unemployment insurance","localName":"Seguro de cesantía (AFC)","category":"unemployment","base":"contrib","ceiling":{"amount":5550933,"period":"month"},"rate":0.024,"basis":"law"},{"id":"mutual","label":"Work accident insurance","localName":"Ley 16.744 (mutual) + Ley SANNA","category":"injury","base":"contrib","ceiling":{"amount":3695148,"period":"month"},"rate":0.0093,"basis":"law","varies":"Basic 0.90% plus 0.03% SANNA; an additional rate of up to 3.4% applies to riskier activities."}],"employee":[{"id":"afp","label":"Pension (AFP Habitat, 10% plus 1.27% fee)","localName":"Cotización AFP","category":"pension","base":"contrib","ceiling":{"amount":3695148,"period":"month"},"rate":0.1127,"taxDeductible":true,"basis":"law"},{"id":"salud","label":"Health insurance","localName":"Salud (Fonasa 7%)","category":"health","base":"contrib","ceiling":{"amount":3695148,"period":"month"},"rate":0.07,"taxDeductible":true,"basis":"law"},{"id":"afc","label":"Unemployment insurance","localName":"Seguro de cesantía (AFC)","category":"unemployment","base":"contrib","ceiling":{"amount":5550933,"period":"month"},"rate":0.006,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"iusc","label":"Income tax","localName":"Impuesto Único de Segunda Categoría","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"}],"brackets":[{"upTo":974038.5,"rate":0},{"upTo":2164530,"rate":0.04},{"upTo":3607550,"rate":0.08},{"upTo":5050570,"rate":0.135},{"upTo":6493590,"rate":0.23},{"upTo":8658120,"rate":0.304},{"upTo":22366810,"rate":0.35},{"upTo":null,"rate":0.4}],"bracketPeriod":"month"}]},"sources":[{"title":"Indicadores previsionales (remuneraciones septiembre 2026)","url":"https://www.previred.com/indicadores-previsionales/","publisher":"Previred","accessed":"2026-10-02"},{"title":"Impuesto Único de Segunda Categoría 2026, tabla octubre 2026","url":"https://www.sii.cl/valores_y_fechas/impuesto_2da_categoria/impuesto2026.htm","publisher":"SII","accessed":"2026-10-02"},{"title":"UTM 2026","url":"https://www.sii.cl/valores_y_fechas/utm/utm2026.htm","publisher":"SII","accessed":"2026-10-02"},{"title":"Aportes del empleador al Sistema de Pensiones (3.5% desde agosto 2026)","url":"https://www.chileatiende.gob.cl/fichas/130987-aportes-del-empleador-al-sistema-de-pensiones","publisher":"ChileAtiende / IPS","accessed":"2026-10-02"},{"title":"¿Cómo se financia este seguro Ley N°16.744? (cotización básica 0.90%)","url":"https://www.suseso.gob.cl/606/w3-article-18613.html","publisher":"SUSESO","accessed":"2026-10-02"},{"title":"Minimum regular salary and legal gratification — full-time salary basis","url":"https://www.dt.gob.cl/portal/1628/w3-article-60141.html","publisher":"Direccion del Trabajo","accessed":"2026-10-12"},{"title":"Income minimum and gratification — qualifying base-pay guidance","url":"https://www.dt.gob.cl/portal/1628/w3-article-95844.html","publisher":"Direccion del Trabajo","accessed":"2026-10-12"}],"checks":{"official":2,"independent":2,"self":1},"minimumBasisVerification":{"checked":"2026-10-12","scope":"Qualifying pay base for the stated full-time profile only; country-wide verification date preserved","sources":["https://www.dt.gob.cl/portal/1628/w3-article-60141.html","https://www.dt.gob.cl/portal/1628/w3-article-95844.html"]}},"CM":{"code":"CM","name":"Cameroon","currency":"XAF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Salary is all basic pay, paid monthly; no bonuses, allowances or benefits in kind","Office employer in Douala or Yaoundé with the lowest work accident rate (group A, 1.75%)","Employee personal situation does not change the salary tax (Cameroon has no family quotient for salaries)"],"notes":["Income tax includes the 10% communal surcharge (CAC).","The local development tax and the CRTV audiovisual fee are flat amounts set by salary band and are shown with employee deductions.","No income tax is withheld on salaries below XAF 62,000 a month."],"minWage":{"amount":60000,"period":"month","note":"SMIG for the private sector since 21 March 2023"},"pay":{"extraPayments":[]},"employer":[{"id":"cnps_pension","label":"Pension (CNPS)","localName":"Assurance pension vieillesse, invalidité, décès","category":"pension","base":"gross","ceiling":{"amount":750000,"period":"month"},"rate":0.042,"basis":"law","note":"4.2% of pay up to XAF 750,000 a month"},{"id":"cnps_pf","label":"Family benefits (CNPS)","localName":"Prestations familiales","category":"family","base":"gross","ceiling":{"amount":750000,"period":"month"},"rate":0.07,"basis":"law","note":"7% of pay up to XAF 750,000 a month"},{"id":"cnps_at","label":"Work accident insurance (CNPS)","localName":"Accidents du travail et maladies professionnelles","category":"injury","base":"gross","rate":0.0175,"basis":"law","varies":"1.75%, 2.5% or 5% depending on the risk group; office rate shown."},{"id":"cfc","label":"Housing fund (CFC)","localName":"Crédit Foncier du Cameroun","category":"housing","base":"gross","rate":0.015,"basis":"law","note":"1.5% of gross pay"},{"id":"fne","label":"National Employment Fund (FNE)","localName":"Fonds National de l'Emploi","category":"training","base":"gross","rate":0.01,"basis":"law","note":"1% of gross pay"}],"employee":[{"id":"cnps_pension","label":"Pension (CNPS)","localName":"Assurance pension vieillesse, invalidité, décès","category":"pension","base":"gross","ceiling":{"amount":750000,"period":"month"},"rate":0.042,"taxDeductible":true,"basis":"law","note":"4.2% of pay up to XAF 750,000 a month, deductible for income tax"},{"id":"cfc","label":"Housing fund (CFC)","localName":"Crédit Foncier du Cameroun","category":"housing","base":"gross","rate":0.01,"taxDeductible":false,"basis":"law","note":"1% of gross pay"},{"id":"rav","label":"Audiovisual fee (CRTV)","localName":"Redevance audiovisuelle","category":"tax","base":"gross","tiers":[{"upTo":50000,"fixed":0},{"upTo":100000,"fixed":{"amount":750,"period":"month"}},{"upTo":200000,"fixed":{"amount":1950,"period":"month"}},{"upTo":300000,"fixed":{"amount":3250,"period":"month"}},{"upTo":400000,"fixed":{"amount":4550,"period":"month"}},{"upTo":500000,"fixed":{"amount":5850,"period":"month"}},{"upTo":600000,"fixed":{"amount":7150,"period":"month"}},{"upTo":700000,"fixed":{"amount":8450,"period":"month"}},{"upTo":800000,"fixed":{"amount":9750,"period":"month"}},{"upTo":900000,"fixed":{"amount":11050,"period":"month"}},{"upTo":1000000,"fixed":{"amount":12350,"period":"month"}},{"upTo":null,"fixed":{"amount":13000,"period":"month"}}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"Flat monthly amount by gross salary band, up to XAF 13,000"},{"id":"tdl","label":"Local development tax","localName":"Taxe de développement local","category":"tax","base":"gross","tiers":[{"upTo":62000,"fixed":0},{"upTo":75000,"fixed":3000},{"upTo":100000,"fixed":6000},{"upTo":125000,"fixed":9000},{"upTo":150000,"fixed":12000},{"upTo":200000,"fixed":15000},{"upTo":250000,"fixed":18000},{"upTo":300000,"fixed":24000},{"upTo":500000,"fixed":27000},{"upTo":null,"fixed":30000}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"Flat annual amount by monthly base salary band, up to XAF 30,000"}],"incomeTax":{"components":[{"id":"irpp","label":"Income tax (IRPP)","localName":"Impôt sur le revenu des personnes physiques","base":"taxableGross","deductions":[{"label":"30% professional expenses (max XAF 4,800,000)","of":"taxableGross","rate":0.3,"max":4800000},{"label":"CNPS pension contributions","contributions":["cnps_pension"]},{"label":"Annual abatement","amount":500000}],"roundTaxable":1000,"brackets":[{"upTo":2000000,"rate":0.1},{"upTo":3000000,"rate":0.15},{"upTo":5000000,"rate":0.25},{"upTo":null,"rate":0.35}],"when":{"minMonthly":62000}},{"id":"cac","label":"Communal surcharge on income tax (CAC)","localName":"Centimes additionnels communaux","base":"componentTax:irpp","rate":0.1,"when":{"minMonthly":62000},"note":"10% of income tax"}]},"sources":[{"title":"Code Général des Impôts, édition 2026 (art. 29, 34, 69, 81, C83, C86-87; Ordonnance 89/004 redevance audiovisuelle)","url":"https://www.impots.cm/sites/default/files/documents/CODE%20GENERAL%20DES%20IMPOTS%202026%20SITE%20DGI%20VERSION%20FRANCAISE.pdf","publisher":"Direction Générale des Impôts, Cameroun","accessed":"2026-10-02"},{"title":"IRPP: ce que vous devez savoir (traitements et salaires)","url":"https://www.impots.cm/sites/default/files/documents/TOUT%20SAVOIR%20SUR%20L'IRPP_0.pdf","publisher":"Direction Générale des Impôts, Cameroun","accessed":"2026-10-02"},{"title":"Republic of Cameroon: Individual taxes on personal income, deductions, other taxes (reviewed 14 Aug 2026)","url":"https://taxsummaries.pwc.com/republic-of-cameroon/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Les cotisations au Cameroun","url":"https://www.cleiss.fr/docs/cotisations/cameroun.html","publisher":"CLEISS","accessed":"2026-10-02"},{"title":"Calcul Impôt sur le Revenu Cameroun 2026 (worked examples)","url":"https://macalculatriceenligne.com/afrique/calcul-ir-cameroun/","publisher":"MaCalculatriceEnLigne","accessed":"2026-10-02"}],"checks":{"official":0,"independent":2,"self":2}},"CN":{"code":"CN","name":"China","currency":"CNY","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Chinese national, tax resident, single, no special additional deductions (no children, elderly parents, rent or mortgage claims)","Social insurance and housing fund bases equal the monthly salary, within the city floor and ceiling for the year starting 1 July 2026","Housing fund at the city's maximum basic rate (Shanghai 7%, Beijing 12%, Shenzhen 12%); employers may choose a lower rate down to 5%","Office work: lowest work injury insurance class (0.2%)","No annual bonus; income tax is the annual tax on comprehensive income, which equals the cumulative monthly withholding for a constant salary"],"notes":["Contribution bases are capped (Shanghai CNY 37,731 a month from July 2026), so contributions stop rising above the cap.","The housing fund rate is chosen by the employer within a legal range; both sides pay the same rate.","The disability employment security fund, which some employers pay on total payroll, is not included."],"minWage":{"amount":2740,"period":"month","note":"Shanghai monthly minimum wage (also the 2026 housing fund base floor)"},"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension insurance","localName":"养老保险","category":"pension","floor":{"amount":7546,"period":"month"},"ceiling":{"amount":37731,"period":"month"},"rate":0.16,"basis":"law"},{"id":"medical","label":"Medical insurance (incl. maternity)","localName":"医疗保险（含生育）","category":"health","floor":{"amount":7546,"period":"month"},"ceiling":{"amount":37731,"period":"month"},"rate":0.09,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"失业保险","category":"unemployment","floor":{"amount":7546,"period":"month"},"ceiling":{"amount":37731,"period":"month"},"rate":0.005,"basis":"law"},{"id":"injury","label":"Work injury insurance","localName":"工伤保险","category":"injury","floor":{"amount":7546,"period":"month"},"ceiling":{"amount":37731,"period":"month"},"rate":0.002,"basis":"law","varies":"0.2% to 1.9% depending on the industry class; office rate shown"},{"id":"housing","label":"Housing provident fund","localName":"住房公积金","category":"housing","floor":{"amount":2740,"period":"month"},"ceiling":{"amount":37731,"period":"month"},"rate":0.07,"basis":"law","varies":"Employer chooses 5% to 7% in Shanghai; 7% shown"}],"employee":[{"id":"pension","label":"Pension insurance","localName":"养老保险","category":"pension","floor":{"amount":7546,"period":"month"},"ceiling":{"amount":37731,"period":"month"},"rate":0.08,"taxDeductible":true,"basis":"law"},{"id":"medical","label":"Medical insurance","localName":"医疗保险","category":"health","floor":{"amount":7546,"period":"month"},"ceiling":{"amount":37731,"period":"month"},"rate":0.02,"taxDeductible":true,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"失业保险","category":"unemployment","floor":{"amount":7546,"period":"month"},"ceiling":{"amount":37731,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law"},{"id":"housing","label":"Housing provident fund","localName":"住房公积金","category":"housing","floor":{"amount":2740,"period":"month"},"ceiling":{"amount":37731,"period":"month"},"rate":0.07,"taxDeductible":true,"basis":"law","note":"Same rate as the employer; the balance belongs to the employee"}],"incomeTax":{"components":[{"id":"iit","label":"Individual income tax","localName":"个人所得税","base":"taxableGross","deductions":[{"label":"Standard deduction","amount":60000},{"label":"Social insurance and housing fund","contributions":"deductible"}],"brackets":[{"upTo":36000,"rate":0.03},{"upTo":144000,"rate":0.1},{"upTo":300000,"rate":0.2},{"upTo":420000,"rate":0.25},{"upTo":660000,"rate":0.3},{"upTo":960000,"rate":0.35},{"upTo":null,"rate":0.45}]}]},"variantLabel":"City","defaultVariant":"SH","variants":[{"code":"SH","name":"Shanghai"},{"code":"BJ","name":"Beijing","minWage":{"amount":2540,"period":"month","note":"Beijing monthly minimum wage (2026 housing fund base floor)"},"employer":[{"id":"pension","label":"Pension insurance","localName":"养老保险","category":"pension","floor":{"amount":7270,"period":"month"},"ceiling":{"amount":36348,"period":"month"},"rate":0.16,"basis":"law"},{"id":"medical","label":"Medical insurance (incl. maternity)","localName":"医疗保险（含生育）","category":"health","floor":{"amount":7270,"period":"month"},"ceiling":{"amount":36348,"period":"month"},"rate":0.098,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"失业保险","category":"unemployment","floor":{"amount":7270,"period":"month"},"ceiling":{"amount":36348,"period":"month"},"rate":0.005,"basis":"law"},{"id":"injury","label":"Work injury insurance","localName":"工伤保险","category":"injury","floor":{"amount":7270,"period":"month"},"ceiling":{"amount":36348,"period":"month"},"rate":0.002,"basis":"law","varies":"0.2% to 1.9% depending on the industry class; office rate shown"},{"id":"housing","label":"Housing provident fund","localName":"住房公积金","category":"housing","floor":{"amount":2540,"period":"month"},"ceiling":{"amount":36348,"period":"month"},"rate":0.12,"basis":"law","varies":"Employer chooses 5% to 12% in Beijing; 12% shown"}],"employee":[{"id":"pension","label":"Pension insurance","localName":"养老保险","category":"pension","floor":{"amount":7270,"period":"month"},"ceiling":{"amount":36348,"period":"month"},"rate":0.08,"taxDeductible":true,"basis":"law"},{"id":"medical","label":"Medical insurance","localName":"医疗保险","category":"health","floor":{"amount":7270,"period":"month"},"ceiling":{"amount":36348,"period":"month"},"rate":0.02,"fixed":{"amount":3,"period":"month"},"taxDeductible":true,"basis":"law","note":"2% plus CNY 3 a month for serious illness mutual aid"},{"id":"unemployment","label":"Unemployment insurance","localName":"失业保险","category":"unemployment","floor":{"amount":7270,"period":"month"},"ceiling":{"amount":36348,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law"},{"id":"housing","label":"Housing provident fund","localName":"住房公积金","category":"housing","floor":{"amount":2540,"period":"month"},"ceiling":{"amount":36348,"period":"month"},"rate":0.12,"taxDeductible":true,"basis":"law","note":"Same rate as the employer; the balance belongs to the employee"}],"sources":[{"title":"2026年度北京社保缴费基数缴费比例缴费金额 (Fengtai social insurance centre infographic, July 2026)","url":"http://bj.bendibao.com/bjsi/2026826/385641.shtm","publisher":"Beijing Fengtai District Social Insurance Fund Management Center, via Beijing Bendibao","accessed":"2026-10-03"},{"title":"2026北京住房公积金年度缴存比例缴存基数上下限最新通知","url":"http://bj.bendibao.com/zffw/2026825/385613.shtm","publisher":"Beijing Housing Provident Fund Management Center, via Beijing Bendibao","accessed":"2026-10-03"}]},{"code":"SZ","name":"Shenzhen","minWage":{"amount":2700,"period":"month","note":"Shenzhen monthly minimum wage from 1 Sep 2026"},"assumptions":["Shenzhen: employee without Shenzhen hukou (no 1% local supplementary pension), tier 1 medical insurance"],"employer":[{"id":"pension","label":"Pension insurance","localName":"养老保险","category":"pension","floor":{"amount":4775,"period":"month"},"ceiling":{"amount":27549,"period":"month"},"rate":0.16,"basis":"law"},{"id":"medical","label":"Medical insurance (tier 1)","localName":"医疗保险（一档）","category":"health","floor":{"amount":6727,"period":"month"},"ceiling":{"amount":33633,"period":"month"},"rate":0.06,"basis":"law"},{"id":"maternity","label":"Maternity insurance","localName":"生育保险","category":"family","floor":{"amount":6727,"period":"month"},"ceiling":{"amount":33633,"period":"month"},"rate":0.005,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"失业保险","category":"unemployment","floor":{"amount":2700,"period":"month"},"ceiling":{"amount":48471,"period":"month"},"rate":0.008,"basis":"law"},{"id":"injury","label":"Work injury insurance","localName":"工伤保险","category":"injury","floor":{"amount":2700,"period":"month"},"ceiling":{"amount":48471,"period":"month"},"rate":0.002,"basis":"law","varies":"0.2% to 1.4% depending on the industry class; office rate shown"},{"id":"housing","label":"Housing provident fund","localName":"住房公积金","category":"housing","floor":{"amount":2700,"period":"month"},"ceiling":{"amount":48471,"period":"month"},"rate":0.12,"basis":"law","varies":"Employer chooses 5% to 12% in Shenzhen; 12% shown"}],"employee":[{"id":"pension","label":"Pension insurance","localName":"养老保险","category":"pension","floor":{"amount":4775,"period":"month"},"ceiling":{"amount":27549,"period":"month"},"rate":0.08,"taxDeductible":true,"basis":"law"},{"id":"medical","label":"Medical insurance (tier 1)","localName":"医疗保险（一档）","category":"health","floor":{"amount":6727,"period":"month"},"ceiling":{"amount":33633,"period":"month"},"rate":0.02,"taxDeductible":true,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"失业保险","category":"unemployment","floor":{"amount":2700,"period":"month"},"ceiling":{"amount":48471,"period":"month"},"rate":0.002,"taxDeductible":true,"basis":"law"},{"id":"housing","label":"Housing provident fund","localName":"住房公积金","category":"housing","floor":{"amount":2700,"period":"month"},"ceiling":{"amount":48471,"period":"month"},"rate":0.12,"taxDeductible":true,"basis":"law","note":"Same rate as the employer; the balance belongs to the employee"}],"sources":[{"title":"2026深圳社保缴费基数和缴费比例","url":"http://bsy.sz.bendibao.com/bsyDetail/3352.html","publisher":"Shenzhen Bendibao (citing Shenzhen HRSS, Shenzhen Healthcare Security Bureau, Guangdong HRSS)","accessed":"2026-10-03"},{"title":"关于公布2025年职工基本养老保险缴费基数上下限和基本养老金计发基数有关问题的通知 (粤人社发〔2025〕32号)","url":"https://hrss.gd.gov.cn/zwgk/gsgg/content/post_4789648.html","publisher":"Guangdong Department of Human Resources and Social Security","accessed":"2026-10-03"},{"title":"深圳公积金缴费基数2026最新","url":"http://bsy.sz.bendibao.com/bsyDetail/636403.html","publisher":"Shenzhen Bendibao (citing Shenzhen Housing Provident Fund Management Center)","accessed":"2026-10-03"}]}],"sources":[{"title":"本市调整2026年度社保缴费基数上下限","url":"https://rsj.sh.gov.cn/tgsgg_17341/20260818/t0035_1443203.html","publisher":"Shanghai Municipal Human Resources and Social Security Bureau","accessed":"2026-10-03"},{"title":"2026上海社保缴费标准(缴费基数+缴费比例)","url":"https://sh.bendibao.com/zffw/2026818/308501.shtm","publisher":"Shanghai Bendibao","accessed":"2026-10-03"},{"title":"上海公积金缴存基数一览(2026年7月-2027年6月)","url":"http://sh.bendibao.com/zffw/2026713/307601.shtm","publisher":"Shanghai Bendibao (citing Shanghai Housing Provident Fund Management Center)","accessed":"2026-10-03"},{"title":"China: Individual taxes on personal income and deductions","url":"https://taxsummaries.pwc.com/peoples-republic-of-china/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries (reviewed 22 July 2026)","accessed":"2026-10-03"},{"title":"个税计算器 (cumulative withholding calculator)","url":"https://www.gerensuodeshui.cn/","publisher":"gerensuodeshui.cn","accessed":"2026-10-03"},{"title":"上海社保缴费比例一览表 (citing 沪医保规〔2026〕2号: employer medical 9% incl. maternity from 1 Mar 2026)","url":"https://www.163.com/dy/article/KPOUC21D0514DADD.html","publisher":"NetEase (citing Shanghai Healthcare Security Bureau)","accessed":"2026-10-04"},{"title":"北京市人力资源和社会保障局等单位发布关于2026年度各项社会保险缴费工资基数上下限的通告","url":"https://www.beijing.gov.cn/zhengce/zhengcefagui/202608/t20260821_4831679.html","publisher":"Beijing Municipal Government","accessed":"2026-10-04"},{"title":"China: Sample personal income tax calculation (reviewed 22 July 2026)","url":"https://taxsummaries.pwc.com/peoples-republic-of-china/individual/sample-personal-income-tax-calculation","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"}],"checks":{"official":3,"independent":5,"self":3,"byVariant":{"SH":{"official":2,"independent":2,"self":1},"BJ":{"official":1,"independent":1,"self":1},"SZ":{"official":0,"independent":2,"self":1}}}},"CO":{"code":"CO","name":"Colombia","currency":"COP","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Bogotá; employer is a company that files income tax, so the exemption from employer health, SENA and ICBF contributions applies below 10 minimum wages","Ordinary salary below 13 minimum wages (COP 22,761,765 a month); at or above that the salary is assumed to be agreed as an all-inclusive salario integral (contributions on 70%, no service bonus or severance)","Work injury insurance at risk class I (office work)","Income tax is the monthly withholding under procedure 1, with no dependants, housing interest, prepaid health or voluntary pension contributions","Transport allowance paid to employees earning up to 2 minimum wages"],"notes":["Vacation is 15 working days a year at normal pay, so it adds no cost on top of salary.","Work clothing (dotación) for employees earning up to 2 minimum wages is not included.","The annual income tax return can differ from the amount withheld.","The minimum warning compares regular monthly salary with the model's COP 1,750,905 benchmark, excluding the service bonus, transport allowance and bonus on that allowance. Confirm the applicable contract and hours before acting."],"minWage":{"amount":1750905,"period":"month","note":"SMMLV 2026 (Decreto 1469 de 2025), plus a transport allowance of COP 249,095 for employees earning up to 2 minimum wages","basis":"regularMonthly","scope":"Full-time regular salary benchmark for the modeled employee. The service bonus and transport allowance do not replace this salary check. Part-time proportional pay and higher occupational or collective-agreement floors are not modeled."},"pay":{"extraPayments":[{"id":"prima","label":"Service bonus (prima de servicios)","months":1,"contributions":false,"when":{"maxMonthly":22761765},"basis":"law"},{"id":"transport","label":"Transport allowance","amount":{"amount":249095,"period":"month"},"contributions":false,"when":{"maxMonthly":3501810.01},"basis":"law"},{"id":"prima_transport","label":"Service bonus on transport allowance","amount":249095,"contributions":false,"when":{"maxMonthly":3501810.01},"basis":"law"}],"note":"Ordinary salary: 12 monthly salaries plus a service bonus of one month (half in June, half in December). Salario integral: 12 monthly salaries only."},"employer":[{"id":"pension","label":"Pension","localName":"Pensión (empleador)","category":"pension","base":"contrib","floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"rate":0.12,"when":{"maxMonthly":22761765},"basis":"law"},{"id":"health","label":"Health insurance","localName":"Salud (empleador)","category":"health","base":"contrib","floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"rate":0.085,"note":"Employers are exempt for employees earning under 10 minimum wages","when":{"minMonthly":17509050,"maxMonthly":22761765},"basis":"law"},{"id":"arl","label":"Work injury insurance","localName":"ARL riesgo I","category":"injury","base":"contrib","floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"rate":0.00522,"varies":"Risk class I (office work) shown; classes II to V cost 1.044% to 6.96%.","when":{"maxMonthly":22761765},"basis":"law"},{"id":"caja","label":"Family compensation fund","localName":"Caja de compensación familiar","category":"family","base":"contrib","floor":{"amount":1750905,"period":"month"},"rate":0.04,"when":{"maxMonthly":22761765},"basis":"law"},{"id":"icbf","label":"Family welfare institute (ICBF)","localName":"ICBF","category":"family","base":"contrib","floor":{"amount":1750905,"period":"month"},"rate":0.03,"note":"Employers are exempt for employees earning under 10 minimum wages","when":{"minMonthly":17509050,"maxMonthly":22761765},"basis":"law"},{"id":"sena","label":"National training service (SENA)","localName":"SENA","category":"training","base":"contrib","floor":{"amount":1750905,"period":"month"},"rate":0.02,"note":"Employers are exempt for employees earning under 10 minimum wages","when":{"minMonthly":17509050,"maxMonthly":22761765},"basis":"law"},{"id":"cesantias","label":"Severance fund (cesantías)","localName":"Cesantías","category":"accrual","base":{"parts":["salary","extra:transport"]},"rate":0.0833333333333,"note":"One month of salary per year, deposited into the employee's severance fund each February","when":{"maxMonthly":22761765},"basis":"law"},{"id":"int_cesantias","label":"Interest on severance (12% a year)","localName":"Intereses sobre cesantías","category":"accrual","base":{"parts":["salary","extra:transport"]},"rate":0.01,"note":"12% of the year's severance, paid to the employee in January","when":{"maxMonthly":22761765},"basis":"law"},{"id":"pension_int","label":"Pension","localName":"Pensión (empleador)","category":"pension","base":"contrib","baseFactor":0.7,"floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"rate":0.12,"note":"Salario integral: contributions on 70% of salary","when":{"minMonthly":22761765},"basis":"law"},{"id":"health_int","label":"Health insurance","localName":"Salud (empleador)","category":"health","base":"contrib","baseFactor":0.7,"floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"rate":0.085,"note":"Salario integral: contributions on 70% of salary","when":{"minMonthly":22761765},"basis":"law"},{"id":"arl_int","label":"Work injury insurance","localName":"ARL riesgo I","category":"injury","base":"contrib","baseFactor":0.7,"floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"rate":0.00522,"varies":"Risk class I (office work) shown; classes II to V cost 1.044% to 6.96%.","when":{"minMonthly":22761765},"basis":"law"},{"id":"caja_int","label":"Family compensation fund","localName":"Caja de compensación familiar","category":"family","base":"contrib","baseFactor":0.7,"floor":{"amount":1750905,"period":"month"},"rate":0.04,"when":{"minMonthly":22761765},"basis":"law"},{"id":"icbf_int","label":"Family welfare institute (ICBF)","localName":"ICBF","category":"family","base":"contrib","baseFactor":0.7,"floor":{"amount":1750905,"period":"month"},"rate":0.03,"when":{"minMonthly":22761765},"basis":"law"},{"id":"sena_int","label":"National training service (SENA)","localName":"SENA","category":"training","base":"contrib","baseFactor":0.7,"floor":{"amount":1750905,"period":"month"},"rate":0.02,"when":{"minMonthly":22761765},"basis":"law"}],"employee":[{"id":"pension","label":"Pension","localName":"Pensión (empleado)","category":"pension","base":"contrib","floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"rate":0.04,"taxDeductible":true,"when":{"maxMonthly":22761765},"basis":"law"},{"id":"health","label":"Health insurance","localName":"Salud (empleado)","category":"health","base":"contrib","floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"rate":0.04,"taxDeductible":true,"when":{"maxMonthly":22761765},"basis":"law"},{"id":"fsp","label":"Pension solidarity fund","localName":"Fondo de Solidaridad Pensional","category":"pension","base":"contrib","floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"taxDeductible":true,"tiers":[{"upTo":7003619.99,"rate":0},{"upTo":28014479.99,"rate":0.01},{"upTo":29765384.99,"rate":0.012},{"upTo":31516289.99,"rate":0.014},{"upTo":33267194.99,"rate":0.016},{"upTo":35018099.99,"rate":0.018},{"upTo":null,"rate":0.02}],"bracketPeriod":"month","note":"1% from 4 minimum wages, rising to 2% above 20","when":{"maxMonthly":22761765},"basis":"law"},{"id":"pension_int","label":"Pension","localName":"Pensión (empleado)","category":"pension","base":"contrib","baseFactor":0.7,"floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"rate":0.04,"taxDeductible":true,"note":"Salario integral: contributions on 70% of salary","when":{"minMonthly":22761765},"basis":"law"},{"id":"health_int","label":"Health insurance","localName":"Salud (empleado)","category":"health","base":"contrib","baseFactor":0.7,"floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"rate":0.04,"taxDeductible":true,"note":"Salario integral: contributions on 70% of salary","when":{"minMonthly":22761765},"basis":"law"},{"id":"fsp_int","label":"Pension solidarity fund","localName":"Fondo de Solidaridad Pensional","category":"pension","base":"contrib","baseFactor":0.7,"floor":{"amount":1750905,"period":"month"},"ceiling":{"amount":43772625,"period":"month"},"taxDeductible":true,"tiers":[{"upTo":7003619.99,"rate":0},{"upTo":28014479.99,"rate":0.01},{"upTo":29765384.99,"rate":0.012},{"upTo":31516289.99,"rate":0.014},{"upTo":33267194.99,"rate":0.016},{"upTo":35018099.99,"rate":0.018},{"upTo":null,"rate":0.02}],"bracketPeriod":"month","note":"1% from 4 minimum wages, rising to 2% above 20","when":{"minMonthly":22761765},"basis":"law"}],"incomeTax":{"components":[{"id":"rte","label":"Income tax withholding, regular months","localName":"Retención en la fuente (procedimiento 1)","base":{"parts":["salary"],"share":0.8333333333},"deductions":[{"label":"Mandatory pension and health contributions","expr":"(ee('pension') + ee('health') + ee('fsp')) * 10 / 12"},{"label":"25% exempt labour income (max 790 UVT a year)","expr":"min(0.25 * (S - (ee('pension') + ee('health') + ee('fsp'))) * 10 / 12, 10 * 3447955.0)"}],"piecewise":[{"upTo":49755300,"a":0,"b":0},{"upTo":78561000,"a":0.19,"b":-9453507},{"upTo":188546400,"a":0.28,"b":-16759680},{"upTo":335193600,"a":0.33,"b":-26082252},{"upTo":494934300,"a":0.35,"b":-32471880},{"upTo":1204602000,"a":0.37,"b":-42763371},{"upTo":null,"a":0.39,"b":-66514980}],"when":{"maxMonthly":22761765},"note":"10 months without the service bonus"},{"id":"rte_prima","label":"Income tax withholding, June and December","localName":"Retención en la fuente (meses con prima)","base":{"parts":["extra:prima"],"share":3},"deductions":[{"label":"Mandatory pension and health contributions","expr":"(ee('pension') + ee('health') + ee('fsp')) * 2 / 12"},{"label":"25% exempt labour income (max 790 UVT a year)","expr":"min(0.25 * (3 * extra('prima') - (ee('pension') + ee('health') + ee('fsp')) * 2 / 12), 2 * 3447955.0)"}],"piecewise":[{"upTo":9951060,"a":0,"b":0},{"upTo":15712200,"a":0.19,"b":-1890701.4},{"upTo":37709280,"a":0.28,"b":-3351936},{"upTo":67038720,"a":0.33,"b":-5216450.4},{"upTo":98986860,"a":0.35,"b":-6494376},{"upTo":240920400,"a":0.37,"b":-8552674.2},{"upTo":null,"a":0.39,"b":-13302996}],"when":{"maxMonthly":22761765},"note":"Each half of the service bonus is added to that month's salary"},{"id":"rte_int","label":"Income tax withholding","localName":"Retención en la fuente (procedimiento 1)","base":"salary","deductions":[{"label":"Mandatory pension and health contributions","expr":"(ee('pension_int') + ee('health_int') + ee('fsp_int'))"},{"label":"25% exempt labour income (max 790 UVT a year)","expr":"min(0.25 * (S - (ee('pension_int') + ee('health_int') + ee('fsp_int'))), 12 * 3447955.0)"}],"piecewise":[{"upTo":4975530,"a":0,"b":0},{"upTo":7856100,"a":0.19,"b":-945350.7},{"upTo":18854640,"a":0.28,"b":-1675968},{"upTo":33519360,"a":0.33,"b":-2608225.2},{"upTo":49493430,"a":0.35,"b":-3247188},{"upTo":120460200,"a":0.37,"b":-4276337.1},{"upTo":null,"a":0.39,"b":-6651498}],"bracketPeriod":"month","when":{"minMonthly":22761765}}]},"sources":[{"title":"Comunicado de Prensa No. 128 de 2025: calendario tributario y UVT 2026 (COP 52,374)","url":"https://www.dian.gov.co/Prensa/Paginas/NG-Comunicado-de-Prensa-128-2025.aspx","publisher":"DIAN","accessed":"2026-10-02"},{"title":"Consejo de Estado revocó fallo y dio vía libre al decreto que subió el mínimo (Decreto 1469 de 2025)","url":"https://www.larepublica.co/economia/consejo-de-estado-revoco-fallo-y-dio-via-libre-al-decreto-que-subio-el-minimo-en-23-7-4438132","publisher":"La República","accessed":"2026-10-02"},{"title":"Salario mínimo en Colombia 2026 (Decretos 1469 y 1470 de 2025)","url":"https://www.siesa.com/blog/salario-minimo-en-colombia-2026","publisher":"Siesa","accessed":"2026-10-02"},{"title":"Reforma pensional: Sentencia C-264 de 2026, entrada en vigor 1 de abril de 2027","url":"https://lexlatin.com/noticias/reforma-pensional-colombia-claves-nuevo-sistema-abril-2027-empresas-trabajadores","publisher":"LexLatin","accessed":"2026-10-02"},{"title":"Tabla de retención en la fuente por salarios 2026 (art. 383 ET)","url":"https://blog.alegra.com/colombia/retencion-en-la-fuente-por-salarios-tabla/","publisher":"Alegra","accessed":"2026-10-02"},{"title":"Decreto 1469/2025 — 2026 monthly minimum COP 1,750,905","url":"https://normativa.colpensiones.gov.co/compilacion/docs/decreto_1469_2025.htm","publisher":"Colpensiones (official compilation)","accessed":"2026-10-12"},{"title":"Court notice of 17 July 2026 — provisional suspension revoked; original decree effective pending judgment","url":"https://www.consejodeestado.gov.co/ordenesdeldia/prensa/fina.php","publisher":"Consejo de Estado","accessed":"2026-10-12"}],"checks":{"official":3,"independent":4,"self":1},"minimumBasisVerification":{"checked":"2026-10-12","scope":"Qualifying pay base for the stated full-time profile only; country-wide verification date preserved","sources":["https://normativa.colpensiones.gov.co/compilacion/docs/decreto_1469_2025.htm","https://www.consejodeestado.gov.co/ordenesdeldia/prensa/fina.php"]}},"CR":{"code":"CR","name":"Costa Rica","currency":"CRC","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["San José; employer with 5 or more permanent employees (INA levy applies)","Work risk insurance (INS) at about 1% of pay for office work","No tax credits for children or spouse"],"notes":["The year-end bonus (aguinaldo) is one twelfth of the year's pay and is free of social charges and income tax.","Severance (cesantía) is paid only on dismissal and is not included."],"minWage":{"amount":373092.3,"period":"month","note":"Unskilled worker (TONC) minimum from 1 Jan 2026, Decreto 45303-MTSS; higher minimums apply to skilled categories"},"pay":{"extraPayments":[{"id":"aguinaldo","label":"Year-end bonus (aguinaldo)","months":1,"contributions":false,"taxable":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + aguinaldo of one month."},"employer":[{"id":"sem","label":"Health and maternity insurance","localName":"Seguro de Salud (SEM)","category":"health","base":"contrib","rate":0.0925,"basis":"law"},{"id":"ivm","label":"Disability, old-age and death pension","localName":"Invalidez, Vejez y Muerte (IVM)","category":"pension","base":"contrib","rate":0.0558,"basis":"law"},{"id":"bp","label":"Banco Popular employer contribution","localName":"Banco Popular (cuota patronal y LPT)","category":"other","base":"contrib","rate":0.005,"basis":"law"},{"id":"fodesaf","label":"Family allowances fund","localName":"Asignaciones Familiares (FODESAF)","category":"family","base":"contrib","rate":0.05,"basis":"law"},{"id":"imas","label":"Social aid institute (IMAS)","localName":"IMAS","category":"other","base":"contrib","rate":0.005,"basis":"law"},{"id":"ina","label":"National training institute (INA)","localName":"INA","category":"training","base":"contrib","rate":0.015,"basis":"law"},{"id":"fcl","label":"Labour capitalization fund","localName":"Fondo de Capitalización Laboral (FCL)","category":"accrual","base":"contrib","rate":0.015,"basis":"law"},{"id":"opc","label":"Mandatory complementary pension","localName":"Régimen Obligatorio de Pensiones (OPC)","category":"pension","base":"contrib","rate":0.02,"basis":"law"},{"id":"ins","label":"Work risk insurance","localName":"INS Riesgos del Trabajo","category":"injury","base":"contrib","rate":0.01,"basis":"law","varies":"The INS premium depends on the activity; about 1% is typical for office work."}],"employee":[{"id":"sem","label":"Health and maternity insurance","localName":"Seguro de Salud (SEM)","category":"health","base":"contrib","rate":0.055,"basis":"law","taxDeductible":false},{"id":"ivm","label":"Disability, old-age and death pension","localName":"Invalidez, Vejez y Muerte (IVM)","category":"pension","base":"contrib","rate":0.0433,"basis":"law","taxDeductible":false},{"id":"bp","label":"Banco Popular worker contribution","localName":"Banco Popular (Ley de Protección al Trabajador)","category":"pension","base":"contrib","rate":0.01,"basis":"law","taxDeductible":false}],"incomeTax":{"components":[{"id":"isr","label":"Income tax on salary","localName":"Impuesto sobre la renta (salarios)","base":"taxableGross","brackets":[{"upTo":918000,"rate":0},{"upTo":1347000,"rate":0.1},{"upTo":2364000,"rate":0.15},{"upTo":4727000,"rate":0.2},{"upTo":null,"rate":0.25}],"bracketPeriod":"month"}]},"sources":[{"title":"Impuesto al salario en Costa Rica: tramos 2026 (Decreto 45333-H)","url":"https://blog.alegra.com/costa-rica/impuesto-al-salario-costa-rica/","publisher":"Alegra","accessed":"2026-10-02"},{"title":"Cargas sociales suben en 2026: cuánto pagarán trabajadores y patronos a la CCSS","url":"https://www.nacion.com/economia/cargas-sociales-en-costa-rica-2026-cuanto-pagaran/KQ6NQJ2Q55AOZJQN3MU2AOKUY4/story/","publisher":"La Nación","accessed":"2026-10-02"},{"title":"Ajuste en las cuotas obrero-patronales de la CCSS 2026","url":"https://www.globalex.cr/post/ajuste-en-las-cuotas-obrero-patronales-2026","publisher":"Globalex","accessed":"2026-10-02"},{"title":"Cálculo de cargas sociales CCSS 2026","url":"https://softland.com/cr/calculo-cargas-sociales-ccss-2026/","publisher":"Softland","accessed":"2026-10-02"},{"title":"Salarios mínimos 2026 (Decreto 45303-MTSS)","url":"https://www.globalex.cr/post/salarios-minimos-2026-costa-rica-decreto-45303-mtss","publisher":"Globalex","accessed":"2026-10-02"}],"checks":{"official":0,"independent":3,"self":1}},"CV":{"code":"CV","name":"Cabo Verde","currency":"CVE","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-11-08","confidence":"medium","assumptions":["Resident employee (Category A income) taxed under the final monthly withholding method, not opting for the annual return","Not under the non-habitual resident regime","Salary paid 12 times a year; no statutory 13th month assumed"],"notes":["Employees may opt to file an annual return with progressive rates of 16.5% to 27.5%; the monthly withholding is final otherwise.","Lunch allowances up to CVE 250 a day and some other allowances are tax-exempt and are not included."],"minWage":null,"pay":{"extraPayments":[],"note":"Salaries are paid monthly, 12 times a year."},"employer":[{"id":"inps","label":"Social security","localName":"INPS (entidade empregadora)","category":"pension","rate":0.16,"basis":"law","note":"Covers pensions, family and unemployment benefits"}],"employee":[{"id":"inps","label":"Social security","localName":"INPS (trabalhador)","category":"pension","rate":0.085,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"irps","label":"Income tax (IRPS, final withholding)","localName":"IRPS - Categoria A","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"}],"piecewise":[{"upTo":36666.67,"a":0,"b":0},{"upTo":80000,"a":0.15,"b":-5500},{"upTo":150000,"a":0.21,"b":-10300},{"upTo":null,"a":0.25,"b":-16300}],"bracketPeriod":"month"}]},"sources":[{"title":"Cabo Verde: Income determination (Category A monthly withholding table), Taxes on personal income (reviewed 29 May 2026)","url":"https://taxsummaries.pwc.com/cabo-verde/individual/income-determination","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Cabo Verde: Other taxes (social security 8.5% / 16%)","url":"https://taxsummaries.pwc.com/cabo-verde/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"CY":{"code":"CY","name":"Cyprus","currency":"EUR","taxYear":"2026","confidence":"medium","assumptions":["Tax resident, single","Employer is exempt from the Central Holiday Fund because it grants paid leave directly"],"notes":["A 13th salary is common in Cyprus but is set by contract, not by law, so it is not added."],"minWage":{"amount":1088,"period":"month","note":"National minimum wage after 6 months of employment (979 EUR on recruitment), from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"si","label":"Social insurance (employer)","category":"pension","base":"gross","rate":0.088,"ceiling":68904,"basis":"law"},{"id":"gesy","label":"General Healthcare System (employer)","localName":"GeSY","category":"health","base":"gross","rate":0.029,"ceiling":180000,"basis":"law"},{"id":"red","label":"Redundancy Fund","category":"unemployment","base":"gross","rate":0.012,"ceiling":68904,"basis":"law"},{"id":"hrd","label":"Human Resource Development Fund","category":"training","base":"gross","rate":0.005,"ceiling":68904,"basis":"law"},{"id":"scf","label":"Social Cohesion Fund","category":"family","base":"gross","rate":0.02,"basis":"law"}],"employee":[{"id":"si","label":"Social insurance","category":"pension","base":"gross","rate":0.088,"ceiling":68904,"taxDeductible":true,"basis":"law"},{"id":"gesy","label":"General Healthcare System","localName":"GeSY","category":"health","base":"gross","rate":0.0265,"ceiling":180000,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"it","label":"Income tax","deductions":[{"label":"Social insurance and GeSY","contributions":"deductible"}],"brackets":[{"upTo":22000,"rate":0},{"upTo":32000,"rate":0.2},{"upTo":42000,"rate":0.25},{"upTo":72000,"rate":0.3},{"upTo":null,"rate":0.35}]}]},"sources":[{"title":"Cyprus: taxes on personal income","url":"https://taxsummaries.pwc.com/cyprus/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Cyprus: other taxes (social insurance, GeSY)","url":"https://taxsummaries.pwc.com/cyprus/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Amendment to the maximum amount of insurable earnings for 2026 (68,904 a year) and 2026 contribution rates","url":"https://kpmg.com/cy/en/insights/tax-alerts/amendment-to-the-maximum-amount-of-insurable-earnings-for-2026.html","publisher":"KPMG Cyprus","accessed":"2026-10-04"},{"title":"The Cyprus Tax Reform: analysis (February 2026), personal income tax bands from 1 Jan 2026","url":"https://assets.kpmg.com/content/dam/kpmg/cy/pdf/2026/cyprus-tax-reform.pdf","publisher":"KPMG Cyprus","accessed":"2026-10-04"},{"title":"Cyprus minimum wage 2026: new rates and increases","url":"https://www.rsm.global/cyprus/insights/economic-and-corporate-insights/cyprus-minimum-wage-2026-new-rates-increases","publisher":"RSM Cyprus","accessed":"2026-10-04"},{"title":"2026 Salary Tax Reform: EUR 22,000 threshold, new bands and filing scope (examples)","url":"https://taxinfo.solutions/thread-salary-threshold-examples.html","publisher":"TaxInfo Solutions","accessed":"2026-10-04"},{"title":"Cyprus Social Insurance & GESY 2026: rates, caps, examples","url":"https://www.zenolegal.com/resources/cyprus-social-insurance-ghs-gesy-2026","publisher":"Zeno","accessed":"2026-10-04"},{"title":"Cyprus Tax Guide 2026: brackets, rates and examples","url":"https://cyeasy.tax/en/math","publisher":"cyeasy.tax","accessed":"2026-10-04"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":0,"independent":3,"self":2}},"CZ":{"code":"CZ","name":"Czechia","currency":"CZK","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Employment contract (pracovní smlouva), single tax resident, age 35, no children, taxpayer discount claimed with the employer","Employer liability insurance for work injuries at 0.28%, the rate for office activities such as legal, tax, accounting and IT services","Income tax shown as the annual liability; for a steady monthly salary the monthly advances give the same result"],"notes":["Social security contributions stop once pay in the calendar year reaches CZK 2,350,416 (48 times the average wage). Health insurance has no ceiling.","Income tax is 15%, and 23% on yearly income above CZK 1,762,812 (36 times the average wage).","Employer liability insurance for work injuries ranges from 0.28% to 5.04% depending on the main activity; the office rate is shown."],"minWage":{"amount":22400,"period":"month","note":"Minimum wage from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension insurance","localName":"Důchodové pojištění","category":"pension","ceiling":2350416,"rate":0.215,"basis":"law","note":"21.5% up to CZK 2,350,416 a year"},{"id":"sickness","label":"Sickness insurance","localName":"Nemocenské pojištění","category":"health","ceiling":2350416,"rate":0.021,"basis":"law"},{"id":"unemployment","label":"State employment policy contribution","localName":"Příspěvek na státní politiku zaměstnanosti","category":"unemployment","ceiling":2350416,"rate":0.012,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Zdravotní pojištění","category":"health","rate":0.09,"basis":"law","note":"9%, no ceiling"},{"id":"liability","label":"Employer liability insurance for work injuries","localName":"Zákonné pojištění odpovědnosti zaměstnavatele","category":"injury","rate":0.0028,"basis":"law","varies":"Rate depends on the employer's main activity (0.28% to 5.04%); the office rate is shown."}],"employee":[{"id":"pension","label":"Pension insurance","localName":"Důchodové pojištění","category":"pension","ceiling":2350416,"rate":0.065,"taxDeductible":false,"basis":"law","note":"6.5% up to CZK 2,350,416 a year"},{"id":"sickness","label":"Sickness insurance","localName":"Nemocenské pojištění","category":"health","ceiling":2350416,"rate":0.006,"taxDeductible":false,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Zdravotní pojištění","category":"health","rate":0.045,"taxDeductible":false,"basis":"law","note":"4.5%, no ceiling"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Daň z příjmů fyzických osob","roundTaxable":100,"brackets":[{"upTo":1762812,"rate":0.15},{"upTo":null,"rate":0.23}],"adjustments":[{"type":"credit","label":"Taxpayer discount","amount":30840}],"round":"ceil","note":"Gross pay is the tax base; contributions are not deductible"}]},"sources":[{"title":"Maximální vyměřovací základ (CZK 2,350,416 for 2026)","url":"https://www.cssz.cz/web/cz/maximalni-vymerovaci-zaklad","publisher":"ČSSZ (Czech Social Security Administration)","accessed":"2026-10-03"},{"title":"Zákon č. 586/1992 Sb., o daních z příjmů, consolidated text (§ 16, § 35ba, § 38h)","url":"https://www.zakonyprolidi.cz/cs/1992-586","publisher":"Zákony pro lidi (Sbírka zákonů, consolidated)","accessed":"2026-10-03"},{"title":"Vyhláška č. 125/1993 Sb. (statutory employer liability insurance rates)","url":"https://www.zakonyprolidi.cz/cs/1993-125","publisher":"Zákony pro lidi (Sbírka zákonů, consolidated)","accessed":"2026-10-03"},{"title":"Czech Republic: Individual taxes on personal income and other taxes (last reviewed 27 July 2026)","url":"https://taxsummaries.pwc.com/czech-republic/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Výpočet čisté mzdy 2026","url":"https://www.mesec.cz/kalkulacky/vypocet-ciste-mzdy/","publisher":"Měšec.cz","accessed":"2026-10-03"},{"title":"Výpočet čisté mzdy v roce 2026","url":"https://www.vypocet.cz/cista-mzda","publisher":"Výpočet.cz","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"DE":{"code":"DE","name":"Germany","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"low","assumptions":["Tax class I, single, no children, no church tax","Age 35 and childless, so the long-term care surcharge for childless employees (0.6%) applies","Statutory health insurance with the 2026 average additional contribution of 2.9%","Employer with more than 30 employees, so the U1 sick pay levy does not apply","VBG annual wage cap modeled; accident-insurance rate is an unverified 0.48% planning allowance","Location Berlin (same rules in every state except Saxony)","Full-time minimum-wage benchmark assumes 40 paid hours a week (2,080 hours a year); actual hours are not an input"],"notes":["Each health fund sets its own additional contribution; the 2026 average of 2.9% is used (employee and employer pay half each).","Church members pay church tax of 8% (Bavaria, Baden-Württemberg) or 9% (other states) of income tax; not included.","Employers with 30 or fewer employees also pay the U1 sick pay levy (about 1.3% to 4% of pay); not included.","Employees earning more than 77,400 EUR a year may choose private health insurance; statutory insurance is assumed.","Income tax and solidarity surcharge are the wage tax withheld under the official 2026 algorithm; the annual tax return can differ.","This standard payroll profile supports regular monthly pay above EUR 2,000. Minijob and transition-zone payroll are not modeled. The 2026 transition zone is EUR 603.01 to EUR 2,000 inclusive; multiple-job and other exceptional profiles are not supported.","Accident insurance uses an unverified 0.48% planning allowance, not a confirmed VBG office rate. The actual employer or EOR premium can differ and must be quoted separately.","VBG publishes a 2025 law/tax-consultancy example, not a final 2026 rate for this profile. Its 2026 advance is based on the 2025 employer contribution; allocation charges and the employer classification can change the final cost."],"minWage":{"amount":13.9,"period":"hour","note":"Statutory minimum wage from 1 January 2026 (14.60 EUR from 2027)"},"pay":{"extraPayments":[],"note":"Christmas and holiday bonuses are common but not required by law."},"employer":[{"id":"pension","label":"Pension insurance","localName":"Rentenversicherung","category":"pension","rate":0.093,"ceiling":{"amount":8450,"period":"month"},"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Arbeitslosenversicherung","category":"unemployment","rate":0.013,"ceiling":{"amount":8450,"period":"month"},"basis":"law"},{"id":"health","label":"Health insurance","localName":"Krankenversicherung","category":"health","rate":0.0875,"ceiling":{"amount":5812.5,"period":"month"},"basis":"law","varies":"Half of 14.6% plus half of the fund's additional contribution (2.9% average in 2026).","note":"7.3% general rate plus 1.45% (half of the average additional contribution)"},{"id":"ltc","label":"Long-term care insurance","localName":"Pflegeversicherung","category":"health","rate":0.018,"ceiling":{"amount":5812.5,"period":"month"},"basis":"law"},{"id":"u2","label":"Maternity pay levy (U2)","localName":"Umlage U2","category":"family","rate":0.0044,"ceiling":{"amount":8450,"period":"month"},"basis":"law","varies":"Set by each health fund; 0.44% at Techniker Krankenkasse in 2026."},{"id":"u3","label":"Insolvency pay levy (U3)","localName":"Insolvenzgeldumlage","category":"other","rate":0.0015,"ceiling":{"amount":8450,"period":"month"},"basis":"law"},{"id":"accident","label":"Accident insurance","localName":"Gesetzliche Unfallversicherung (BG)","category":"injury","rate":0.0048,"ceiling":120000,"basis":"assumption","varies":"The 0.48% rate is an unverified planning allowance. Actual accident-insurance premiums depend on the insurer, employer classification, payroll and assessments.","confidence":"unverified","note":"Obtain the employer or EOR premium before approving a budget. The EUR 120,000 annual wage cap is based on VBG reporting guidance; that cap does not verify the assumed rate.","verification":{"checked":"2026-10-07","rate":"Unverified planning assumption; numeric rate preserved","wageCap":"EUR 120,000 per insured person annually, supported by current VBG wage-reporting guidance","evidenceYear":"2025 final contribution example; 2026 advance","scope":"No employer-specific VBG classification or premium assessment supplied"}}],"employee":[{"id":"pension","label":"Pension insurance","localName":"Rentenversicherung","category":"pension","rate":0.093,"ceiling":{"amount":8450,"period":"month"},"taxDeductible":false,"basis":"law","note":"Tax relief comes through the Vorsorgepauschale in the wage tax calculation"},{"id":"unemployment","label":"Unemployment insurance","localName":"Arbeitslosenversicherung","category":"unemployment","rate":0.013,"ceiling":{"amount":8450,"period":"month"},"taxDeductible":false,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Krankenversicherung","category":"health","rate":0.0875,"ceiling":{"amount":5812.5,"period":"month"},"taxDeductible":false,"basis":"law","varies":"Half of 14.6% plus half of the fund's additional contribution (2.9% average in 2026)."},{"id":"ltc","label":"Long-term care insurance","localName":"Pflegeversicherung","category":"health","rate":0.024,"ceiling":{"amount":5812.5,"period":"month"},"taxDeductible":false,"basis":"law","note":"1.8% plus 0.6% surcharge for childless employees aged 23 or over"}],"incomeTax":{"components":[{"id":"lst","label":"Income tax (wage tax)","localName":"Lohnsteuer","base":"taxableGross","deductions":[{"label":"Employee lump sum (Arbeitnehmer-Pauschbetrag)","of":"gross","max":1230},{"label":"Special expenses lump sum (Sonderausgaben-Pauschbetrag)","amount":36},{"label":"Social security allowance (Vorsorgepauschale)","expr":"ceil(0.093 * min(G, 101400) + max(0.1085 * min(G, 69750), min(1900, 0.1085 * min(G, 69750) + 0.013 * min(G, 101400))))"}],"roundTaxable":1,"zones":[{"upTo":12348,"type":"zero"},{"upTo":17799,"type":"quadratic","offset":12348,"divisor":10000,"a":914.51,"b":1400,"c":0},{"upTo":69878,"type":"quadratic","offset":17799,"divisor":10000,"a":173.1,"b":2397,"c":1034.87},{"upTo":277825,"type":"linear","rate":0.42,"minus":11135.63},{"upTo":null,"type":"linear","rate":0.45,"minus":19470.38}],"round":"floor","roundTo":1,"note":"Par. 32a EStG 2026 tariff, tax class I"},{"id":"soli","label":"Solidarity surcharge","localName":"Solidaritätszuschlag","base":"componentTax:lst","rate":0.055,"adjustments":[{"type":"zeroBelow","of":"base","threshold":20350,"reliefRate":0.119}],"round":"floor","roundTo":0.01,"note":"5.5% of income tax; nothing is due while annual income tax is 20,350 EUR or less, with a phase-in above that"}]},"variantLabel":"State","defaultVariant":"BE","variants":[{"code":"BE","name":"All states except Saxony"},{"code":"SN","name":"Saxony","employer":[{"id":"ltc","label":"Long-term care insurance","localName":"Pflegeversicherung","category":"health","rate":0.013,"ceiling":{"amount":5812.5,"period":"month"},"basis":"law","note":"Saxony: employers pay 0.5 points less"}],"employee":[{"id":"ltc","label":"Long-term care insurance","localName":"Pflegeversicherung","category":"health","rate":0.029,"ceiling":{"amount":5812.5,"period":"month"},"taxDeductible":false,"basis":"law","note":"Saxony: 2.3% plus 0.6% surcharge for childless employees"}],"incomeTax":{"components":[{"id":"lst","label":"Income tax (wage tax)","localName":"Lohnsteuer","base":"taxableGross","deductions":[{"label":"Employee lump sum (Arbeitnehmer-Pauschbetrag)","of":"gross","max":1230},{"label":"Special expenses lump sum (Sonderausgaben-Pauschbetrag)","amount":36},{"label":"Social security allowance (Vorsorgepauschale)","expr":"ceil(0.093 * min(G, 101400) + max(0.1135 * min(G, 69750), min(1900, 0.1135 * min(G, 69750) + 0.013 * min(G, 101400))))"}],"roundTaxable":1,"zones":[{"upTo":12348,"type":"zero"},{"upTo":17799,"type":"quadratic","offset":12348,"divisor":10000,"a":914.51,"b":1400,"c":0},{"upTo":69878,"type":"quadratic","offset":17799,"divisor":10000,"a":173.1,"b":2397,"c":1034.87},{"upTo":277825,"type":"linear","rate":0.42,"minus":11135.63},{"upTo":null,"type":"linear","rate":0.45,"minus":19470.38}],"round":"floor","roundTo":1,"note":"Par. 32a EStG 2026 tariff, tax class I"}]},"assumptions":["Saxony: employee pays a higher share of long-term care insurance (2.3% plus 0.6%), employer 1.3%"]}],"sources":[{"title":"Programmablaufplan Lohnsteuer 2026 (XML pseudocode) and external test interface","url":"https://www.bmf-steuerrechner.de/interface/pseudocodes.xhtml","publisher":"Bundesministerium der Finanzen (BMF)","accessed":"2026-10-02"},{"title":"Bekanntmachung des durchschnittlichen Zusatzbeitragssatzes 2026 (2.9%), BAnz AT 10.11.2025 B7","url":"https://www.bundesanzeiger.de/pub/publication/oUJYVk8GYRXybnb9Y4h/content/oUJYVk8GYRXybnb9Y4h/BAnz%20AT%2010.11.2025%20B7.pdf?inline=","publisher":"Bundesministerium für Gesundheit","accessed":"2026-10-02"},{"title":"Beiträge für Arbeitgeber 2026 (rates, ceilings, U1/U2, insolvency levy)","url":"https://www.tk.de/resource/blob/2206606/7445181694077ffa3c734446798a01f1/beitragstabelle-2026-data.pdf","publisher":"Techniker Krankenkasse","accessed":"2026-10-02"},{"title":"Die Insolvenzgeldumlage 2026 (0.15%)","url":"https://www.tk.de/firmenkunden/fachthemen/fachthema-beitraege/insolvenzgeldumlage-2047584","publisher":"Techniker Krankenkasse","accessed":"2026-10-02"},{"title":"Umlage- und Erstattungssätze seit 1. Januar 2026","url":"https://www.barmer.de/firmenkunden/sozialversicherung/umlage/umlage-erstattungssaetze-1003284","publisher":"Barmer","accessed":"2026-10-02"},{"title":"VBG contribution calculation — 2025 law/tax-consultancy example and 2026 advances; not evidence for the assumed 0.48% rate","url":"https://www.vbg.de/cms/mitgliedschaft-und-versicherung/mitgliedschaft-und-beitrag/beitrag/ihr-beitrag","publisher":"Verwaltungs-Berufsgenossenschaft (VBG)","accessed":"2026-10-07","evidenceYear":"2025 example / 2026 advance"},{"title":"Beitragssatz Pflegeversicherung 2026 (3.6%, Saxony split)","url":"https://sozialversicherung-kompetent.de/pflegeversicherung/versicherungsrecht/1636-beitragssatz-pflegeversicherung-2026.html","publisher":"sozialversicherung-kompetent.de","accessed":"2026-10-02"},{"title":"2026 transition-zone payroll — scope and special contribution rules","url":"https://www.deutsche-rentenversicherung.de/DRV/DE/Experten/Arbeitgeber-und-Steuerberater/Gleitzone-Uebergangsbereich/uebergangsbereich_gleitzone.html","publisher":"Deutsche Rentenversicherung","accessed":"2026-10-07"},{"title":"VBG contribution factors for 2025 and advances for 2026 — document dated 2 April 2026","url":"https://cdn.vbg.de/media/292129a9fc5e4b96ab7bfe7c27afad8b/dld:attachment/Beitragsfuesse%202025.pdf","publisher":"Verwaltungs-Berufsgenossenschaft (VBG)","accessed":"2026-10-07","evidenceYear":"2025 final factors / 2026 advance"},{"title":"VBG wage reporting — EUR 120,000 annual wage cap per insured person","url":"https://www.vbg.de/cms/mitgliedschaft-und-versicherung/mitgliedschaft-und-beitrag/beitrag/entgeltmeldung","publisher":"Verwaltungs-Berufsgenossenschaft (VBG)","accessed":"2026-10-07"}],"checks":{"official":10,"independent":6,"self":2,"byVariant":{"BE":{"official":7,"independent":4,"self":2},"SN":{"official":3,"independent":2,"self":0}}},"supportedPay":{"monthlyGreaterThan":2000,"reason":"Minijob and transition-zone profiles are not modeled","checked":"2026-10-07"},"confidenceReason":"The modeled accident-insurance rate is an unverified planning assumption."},"DK":{"code":"DK","name":"Denmark","currency":"DKK","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Resident in Copenhagen municipality, not a member of the Danish church","Single, full-time (ATP at the full-time rate), no capital income or other deductions","Salaried employee with paid vacation and the statutory 1% holiday supplement","No occupational pension: there is no statutory pension beyond ATP"],"notes":["Most collective agreements and many employers add an occupational pension (often 10% to 15% of salary), which is not included.","Small fixed employer levies (maternity fund, work injury insurance and other schemes) are estimates.","The labour market contribution (AM-bidrag) is shown with employee contributions."],"minWage":null,"pay":{"extraPayments":[{"id":"holiday_supplement","label":"Holiday supplement (1%)","localName":"Ferietillæg","months":0.12,"separatePayment":false,"basis":"law"}],"note":"Salaries are paid monthly; a 1% holiday supplement is added for salaried employees."},"employer":[{"id":"atp","label":"Supplementary pension ATP (employer share)","localName":"ATP-bidrag","category":"pension","fixed":{"amount":198,"period":"month"},"basis":"law","note":"Fixed amount for full-time employees"},{"id":"barsel","label":"Maternity equalisation fund","localName":"Barsel.dk","category":"family","fixed":2200,"basis":"law","varies":"Fixed amount per full-time employee; estimate."},{"id":"injury","label":"Work injury insurance","localName":"Arbejdsskadeforsikring og AES","category":"injury","fixed":5000,"basis":"law","varies":"Insurance premium depends on the insurer and the type of work; estimate."},{"id":"other_schemes","label":"Other statutory employer schemes","localName":"AUB, FIB og andre bidrag","category":"training","fixed":5300,"basis":"law","varies":"Training, apprenticeship and financing contributions per full-time employee; estimate."}],"employee":[{"id":"atp","label":"Supplementary pension ATP","localName":"ATP-bidrag","category":"pension","fixed":{"amount":99,"period":"month"},"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"am","label":"Labour market contribution","localName":"Arbejdsmarkedsbidrag","category":"social","base":"taxableGross","deductions":[{"label":"ATP","contributions":["atp"]}],"rate":0.08},{"id":"municipal","label":"Municipal tax (Copenhagen)","localName":"Kommuneskat","base":"taxableGross","deductions":[{"label":"ATP","contributions":["atp"]},{"label":"Labour market contribution","component":"am"},{"label":"Employment allowance","expr":"min(63300, 0.1275 * (TG - ee('atp')))"},{"label":"Job allowance","expr":"min(3100, 0.045 * max(0, TG - ee('atp') - 235200))"}],"rate":0.2339,"adjustments":[{"type":"credit","label":"Personal allowance (DKK 54,100)","expr":"sched(54100)"}]},{"id":"bottom","label":"State bottom tax","localName":"Bundskat","base":"taxableGross","deductions":[{"label":"ATP","contributions":["atp"]},{"label":"Labour market contribution","component":"am"}],"rate":0.1201,"adjustments":[{"type":"credit","label":"Personal allowance (DKK 54,100)","expr":"sched(54100)"}]},{"id":"middle","label":"State middle tax","localName":"Mellemskat","base":"componentTaxable:bottom","brackets":[{"upTo":641200,"rate":0},{"upTo":null,"rate":0.075}]},{"id":"top","label":"State top tax","localName":"Topskat","base":"componentTaxable:bottom","brackets":[{"upTo":777900,"rate":0},{"upTo":null,"rate":0.075}]},{"id":"toptop","label":"State additional top tax","localName":"Toptopskat","base":"componentTaxable:bottom","brackets":[{"upTo":2592700,"rate":0},{"upTo":null,"rate":0.05}]}]},"sources":[{"title":"Tax rates (skattesatser) 2026: personal allowance, bracket taxes, AM-bidrag, employment and job allowances","url":"https://skat.dk/en-us/help/tax-rates","publisher":"Skattestyrelsen (skat.dk)","accessed":"2026-10-03"},{"title":"Beskæftigelses- og jobfradrag 2026","url":"https://skat.dk/borger/fradrag/arbejdsrelaterede-fradrag/beskaeftigelses-og-jobfradrag","publisher":"Skattestyrelsen (skat.dk)","accessed":"2026-10-03"},{"title":"Kommuneskattesatser 2026 (Excel)","url":"https://skm.dk/media/0oia30i5/kommuneskattesatser_2026.xlsx","publisher":"Skatte- og Vækstministeriet","accessed":"2026-10-03"},{"title":"Denmark: Other taxes (social security annual rates 2026) and sample tax calculation","url":"https://taxsummaries.pwc.com/denmark/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":4,"self":2}},"DO":{"code":"DO","name":"Dominican Republic","currency":"DOP","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Private-sector employee of a large company in Santo Domingo","Salary paid monthly; the Christmas salary (regalía pascual) is paid in December","Work-risk insurance (SRL) at the lowest office risk rate"],"notes":["The Christmas salary (regalía pascual) is one twelfth of the year's ordinary salary, capped at five minimum wages, and is free of income tax and social security.","Profit sharing (bonificación, up to 10% of company profits) and severance pay (cesantía, paid only on dismissal) are not included."],"minWage":{"amount":29988,"period":"month","note":"Private-sector minimum wage for large companies from February 2026 (not re-confirmed)"},"pay":{"extraPayments":[{"id":"regalia","label":"Christmas salary (regalía pascual)","months":1,"contributions":false,"taxable":false,"basis":"law","when":{"maxMonthly":149940.01}},{"id":"regalia_cap","label":"Christmas salary (regalía pascual, at the legal cap)","amount":149940,"contributions":false,"taxable":false,"basis":"law","when":{"minMonthly":149940.01}}],"note":"Salary is paid 12 times plus the Christmas salary in December."},"employer":[{"id":"afp","label":"Pension (old age, disability and survivors)","localName":"Seguro de Vejez, Discapacidad y Sobrevivencia (AFP)","category":"pension","base":"contrib","rate":0.071,"ceiling":{"amount":464460,"period":"month"},"basis":"law"},{"id":"sfs","label":"Family health insurance","localName":"Seguro Familiar de Salud (SFS)","category":"health","base":"contrib","rate":0.0709,"ceiling":{"amount":232230,"period":"month"},"basis":"law"},{"id":"srl","label":"Occupational risk insurance","localName":"Seguro de Riesgos Laborales (SRL)","category":"injury","base":"contrib","rate":0.011,"ceiling":{"amount":92892,"period":"month"},"basis":"law","varies":"1% plus 0.10% to 0.30% depending on the company's risk class; office rate shown"},{"id":"infotep","label":"Vocational training levy","localName":"INFOTEP","category":"training","base":"contrib","rate":0.01,"basis":"law"}],"employee":[{"id":"afp","label":"Pension (old age, disability and survivors)","localName":"AFP","category":"pension","base":"contrib","rate":0.0287,"ceiling":{"amount":464460,"period":"month"},"taxDeductible":true,"basis":"law"},{"id":"sfs","label":"Family health insurance","localName":"SFS","category":"health","base":"contrib","rate":0.0304,"ceiling":{"amount":232230,"period":"month"},"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"isr","label":"Income tax","localName":"Impuesto Sobre la Renta (ISR)","base":"taxableGross","deductions":[{"label":"Social security contributions (AFP and SFS)","contributions":"deductible"}],"brackets":[{"upTo":416220,"rate":0},{"upTo":624329,"rate":0.15},{"upTo":867123,"rate":0.2},{"upTo":null,"rate":0.25}],"note":"Annual scale for employees, 2026"}]},"sources":[{"title":"Impuesto Sobre la Renta: Escala retención asalariados 2026","url":"https://dgii.gov.do/cicloContribuyente/obligacionesTributarias/principalesImpuestos/Paginas/impuestoSobreRenta.aspx","publisher":"Dirección General de Impuestos Internos (DGII)","accessed":"2026-10-02"},{"title":"Preguntas frecuentes: porcentajes de retención y topes salariales (efectivos 01/02/2026)","url":"https://www.tss.gob.do/preguntas-frecuentes/","publisher":"Tesorería de la Seguridad Social (TSS)","accessed":"2026-10-02"},{"title":"Dominican Republic: Individual, sample personal income tax calculation (last reviewed 25 Aug 2026)","url":"https://taxsummaries.pwc.com/dominican-republic/individual/sample-personal-income-tax-calculation","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"}],"checks":{"official":2,"independent":1,"self":1}},"DZ":{"code":"DZ","name":"Algeria","currency":"DZD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Algiers, private-sector employee under the CNAS general scheme, whole salary subject to contributions and IRG (no exempt allowances such as meal or transport allowances)","Employer with 20 or more employees that does not itself spend 1% of payroll on staff training and 1% on apprenticeships, so both training taxes are due"],"notes":["Social security contributions in Algeria have no ceiling.","Salaries with taxable pay up to DZD 30,000 a month are exempt from income tax, with a gradual phase-in between DZD 30,000 and 35,000.","The two training taxes (1% each) are not due if the employer spends at least the same amounts on training and apprenticeships."],"minWage":{"amount":24000,"period":"month","note":"SNMG from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"cnas","label":"Social security (employer)","localName":"CNAS, part patronale","category":"pension","base":"gross","rate":0.25,"basis":"law","note":"25% of gross pay, no ceiling (social insurance, work accidents, retirement, unemployment, early retirement)"},{"id":"social_works","label":"Social works fund share","localName":"Quote-part des œuvres sociales (CNAS)","category":"other","base":"gross","rate":0.005,"basis":"law","note":"0.5% of gross pay"},{"id":"tfpc","label":"Continuing vocational training tax","localName":"Taxe de formation professionnelle continue (TFPC)","category":"training","base":"gross","rate":0.01,"basis":"law","varies":"Not due if the employer spends at least 1% of payroll on staff training, or has fewer than 20 employees."},{"id":"tapp","label":"Apprenticeship tax","localName":"Taxe d'apprentissage (TAPP)","category":"training","base":"gross","rate":0.01,"basis":"law","varies":"Not due if the employer spends at least 1% of payroll on apprenticeships or student internships."}],"employee":[{"id":"cnas","label":"Social security (employee)","localName":"CNAS, part salariale","category":"pension","base":"gross","rate":0.09,"taxDeductible":true,"basis":"law","note":"9% of gross pay, no ceiling, deducted before income tax"}],"incomeTax":{"components":[{"id":"irg","label":"Income tax (IRG on salaries)","localName":"Impôt sur le revenu global (IRG)","base":"taxableGross","deductions":[{"label":"Employee social security","contributions":"deductible"}],"brackets":[{"upTo":240000,"rate":0},{"upTo":480000,"rate":0.23},{"upTo":960000,"rate":0.27},{"upTo":1920000,"rate":0.3},{"upTo":3840000,"rate":0.33},{"upTo":null,"rate":0.35}],"adjustments":[{"type":"credit","label":"Abatement of 40% of the tax (DZD 1,000 to 1,500 a month)","of":"tax","rate":0.4,"min":12000,"max":18000},{"type":"cap","label":"Exemption up to DZD 30,000 a month and smoothing up to 35,000","expr":"T <= 360000 ? 0 : (T <= 420000 ? max(0, tax * 137 / 51 - 27925 / 8 * 12) : tax)"}],"note":"Scale from 0% to 35% on pay after social security, less a 40% abatement"}]},"sources":[{"title":"CNAS contribution table 2026: 34.5% rate by branch (décret exécutif 15-236)","url":"https://www.upgrowth.dz/en/cnas-algeria","publisher":"UpGrowth","accessed":"2026-10-03"},{"title":"Taxe de formation professionnelle et taxe d'apprentissage 2026","url":"https://www.upgrowth.dz/taxe-formation-professionnelle-apprentissage-algerie","publisher":"UpGrowth","accessed":"2026-10-03"},{"title":"Calcul CNAS en Algérie 2026 : taux, assiette et exemple","url":"https://dzcompta.cloud/blog/faq/comment-calculer-le-montant-de-la-cnas-en-algerie/","publisher":"dzcompta","accessed":"2026-10-03"},{"title":"Calculateur Salaire Brut/Net Algérie 2026 (worked examples)","url":"https://dinarsquare.com/calculateur-salaire-brut-net-algerie","publisher":"Dinarsquare","accessed":"2026-10-03"},{"title":"Calcul du salaire net en Algérie 2026 : barème IRG, CNAS et exemple chiffré","url":"https://almawarid.app/blog/calcul-salaire-net-algerie-2026-bareme-irg/","publisher":"Almawarid","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"EC":{"code":"EC","name":"Ecuador","currency":"USD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Quito; private-sector employee in the first year of service","No personal expenses claimed for the income tax rebate and no dependants","13th and 14th salaries paid in lump sums (not monthly)","Full-time monthly salary at 40 hours a week; part-time proportional minimum pay is not modeled"],"notes":["From the second year of service the employer also pays reserve funds (fondos de reserva) of 8.33% of salary; not included here.","Employees can reduce income tax by up to 18% of documented personal expenses (housing, food, health, education, clothing, tourism), within limits; not applied.","Profit sharing (15% of the employer's profits) is not included because it depends on company profits.","The minimum-wage warning compares regular monthly base salary against the USD 482 national benchmark, excluding the 13th and 14th salary payments. Sector minimums can be higher."],"minWage":{"amount":482,"period":"month","note":"Salario básico unificado 2026","basis":"regularMonthly","scope":"Full-time national base-pay benchmark at 40 hours a week; occupational/sector minimums can be higher. Part-time proportional pay is not modeled."},"pay":{"extraPayments":[{"id":"d13","label":"13th salary (décimo tercero)","months":1,"contributions":false,"taxable":false,"basis":"law"},{"id":"d14","label":"14th salary (décimo cuarto, one basic wage)","amount":482,"contributions":false,"taxable":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + 13th salary (one month) + 14th salary (USD 482)."},"employer":[{"id":"iess_er","label":"Employer social security (IESS)","localName":"Aporte patronal IESS","category":"pension","base":"contrib","rate":0.1115,"basis":"law","note":"Pension 3.10%, health 5.71%, work risks 0.55%, unemployment 1.00%, rural insurance 0.35%, administration 0.44%"},{"id":"secap","label":"Vocational training (SECAP)","localName":"SECAP","category":"training","base":"contrib","rate":0.005,"basis":"law"},{"id":"iece","label":"Education credit fund (IECE)","localName":"IECE","category":"other","base":"contrib","rate":0.005,"basis":"law"}],"employee":[{"id":"iess","label":"Social security (IESS)","localName":"Aporte personal IESS","category":"pension","base":"contrib","rate":0.0945,"basis":"law","taxDeductible":true}],"incomeTax":{"components":[{"id":"ir","label":"Income tax","localName":"Impuesto a la renta","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"}],"piecewise":[{"upTo":12208,"a":0,"b":0},{"upTo":15549,"a":0.05,"b":-610.4},{"upTo":20188,"a":0.1,"b":-1387.9},{"upTo":26700,"a":0.12,"b":-1791.56},{"upTo":35136,"a":0.15,"b":-2593},{"upTo":46575,"a":0.2,"b":-4349.2},{"upTo":62005,"a":0.25,"b":-6678.75},{"upTo":82679,"a":0.3,"b":-9778.5},{"upTo":109956,"a":0.35,"b":-13912.65},{"upTo":null,"a":0.37,"b":-16111.72}]}]},"sources":[{"title":"Tabla de impuesto a la renta 2026 personas naturales (Res. NAC-DGERCGC25-00000043)","url":"https://www.jezl-auditores.com/index.php/tributario/101-tabla-de-impuesto-a-la-renta-ir-2026-2025-personas-naturales-ecuador","publisher":"JEZL Auditores","accessed":"2026-10-02"},{"title":"Tabla del impuesto a la renta 2026 Ecuador: tramos y ejemplo","url":"https://factuplan.com.ec/blog/tabla-impuesto-a-la-renta-2026-ecuador","publisher":"Factuplan","accessed":"2026-10-02"},{"title":"Aporte patronal IESS 2026: 11.15%, IECE y SECAP","url":"https://tagline-soluciones.com/blog/talento-humano/aportacion-iess-empleador-ecuador/","publisher":"Tagline Soluciones","accessed":"2026-10-02"},{"title":"Sueldo básico Ecuador 2026: USD 482","url":"https://tagline-soluciones.com/blog/talento-humano/salario-basico-unificado/","publisher":"Tagline Soluciones","accessed":"2026-10-02"},{"title":"2026 SBU USD 482 — MDT-2025-195 quoted in government decision, page 15","url":"https://www.arcotel.gob.ec/wp-content/uploads/2026/04/arcotel-czo2-rpas-2026-007_corporacion_de_organizaciones_indegenas_y_campesinas_de_cangahua_ach.pdf","publisher":"ARCOTEL","accessed":"2026-10-07"},{"title":"Full-time and proportional part-time remuneration — Article 82 and MDT-2018-0135","url":"https://www.trabajo.gob.ec/33-se-puede-contratar-a-una-persona-para-prestar-servicios-durante-un-tiempo-inferior-a-las-ocho-horas-diarias-y-como-se-realiza-el-pago-de-remuneraciones/","publisher":"Ministerio del Trabajo","accessed":"2026-10-07"}],"checks":{"official":1,"independent":2,"self":1}},"EE":{"code":"EE","name":"Estonia","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Employment contract, Estonian tax resident, age 35, below pensionable age, basic exemption claimed with this employer","Member of the funded pension scheme (second pillar) at the default 2% rate"],"notes":["Income tax is 22% after a basic exemption of EUR 700 a month, which since 2026 no longer shrinks as income rises.","The employer pays 33% social tax (pension and health) with no ceiling, on at least EUR 886 a month.","People born after 1982 join the funded pension scheme automatically and pay 2% by default (they can choose 4% or 6%, or leave the scheme). The employer pays nothing extra for it.","There are no ceilings on contributions in Estonia."],"minWage":{"amount":946,"period":"month","note":"Minimum monthly wage from 1 April 2026 (EUR 5.67 an hour)"},"pay":{"extraPayments":[]},"employer":[{"id":"social_tax","label":"Social tax","localName":"Sotsiaalmaks","category":"pension","floor":{"amount":886,"period":"month"},"rate":0.33,"basis":"law","note":"33% (20% pension insurance, 13% health insurance), no ceiling, minimum base EUR 886 a month"},{"id":"unemployment","label":"Unemployment insurance (employer)","localName":"Töötuskindlustusmakse","category":"unemployment","rate":0.008,"basis":"law"}],"employee":[{"id":"unemployment","label":"Unemployment insurance","localName":"Töötuskindlustusmakse","category":"unemployment","rate":0.016,"taxDeductible":true,"basis":"law"},{"id":"funded_pension","label":"Funded pension (second pillar)","localName":"Kogumispension (II sammas)","category":"pension","rate":0.02,"taxDeductible":true,"basis":"law","note":"Default 2%; the employee may choose 4% or 6% or leave the scheme"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Tulumaks","deductions":[{"label":"Unemployment insurance and funded pension contributions","contributions":"deductible"},{"label":"Basic exemption (EUR 700 a month)","amount":8400}],"rate":0.22}]},"sources":[{"title":"Tax rates (2026: income tax, basic exemption, social tax, unemployment insurance, funded pension, minimum wage)","url":"https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates","publisher":"Estonian Tax and Customs Board (EMTA)","accessed":"2026-10-03"},{"title":"Estonia: Individual other taxes, deductions, significant developments (last reviewed 29 May 2026)","url":"https://taxsummaries.pwc.com/estonia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Palga ja maksude kalkulaator 2026 (wageCalc.js)","url":"https://www.kalkulaator.ee/et/palgakalkulaator","publisher":"Kalkulaator.ee (Delfi)","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"EG":{"code":"EG","name":"Egypt","currency":"EGP","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Cairo, private-sector employer with 30 or more workers","Whole salary counts as insurable wage (no allowances excluded from social insurance)","Annual personal exemption of EGP 20,000, no disability, no private insurance premiums"],"notes":["Social insurance is charged on monthly pay between EGP 2,700 and EGP 16,700 (2026 limits).","Egypt removes the lower tax bands for higher earners: above EGP 600,000 of taxable income a year the 0% band no longer applies, and more bands drop away up to EGP 1.2 million. Tax can therefore jump at those points.","The new comprehensive health insurance system does not apply in Cairo yet, so it is not included."],"minWage":{"amount":7000,"period":"month","note":"Private-sector minimum wage since 1 March 2025"},"pay":{"extraPayments":[]},"employer":[{"id":"si","label":"Social insurance (employer)","localName":"التأمينات الاجتماعية","category":"pension","base":"gross","floor":{"amount":2700,"period":"month"},"ceiling":{"amount":16700,"period":"month"},"rate":0.1875,"basis":"law","note":"18.75% of insurable pay between EGP 2,700 and EGP 16,700 a month"},{"id":"emergency","label":"Emergency fund for workers","localName":"صندوق إعانات الطوارئ للعمال","category":"unemployment","base":"gross","floor":{"amount":2700,"period":"month"},"ceiling":{"amount":16700,"period":"month"},"rate":0.01,"basis":"law","varies":"1% of basic pay for employers with 30 or more workers. Some payroll providers apply it to a smaller basic salary, which gives a lower amount.","note":"1% of insurable pay, at most EGP 167 a month"}],"employee":[{"id":"si","label":"Social insurance (employee)","localName":"التأمينات الاجتماعية","category":"pension","base":"gross","floor":{"amount":2700,"period":"month"},"ceiling":{"amount":16700,"period":"month"},"rate":0.11,"taxDeductible":true,"basis":"law","note":"11% of insurable pay between EGP 2,700 and EGP 16,700 a month, deductible for salary tax"},{"id":"martyrs","label":"Martyrs and victims fund","localName":"صندوق الشهداء","category":"other","base":"gross","rate":0.0005,"taxDeductible":false,"basis":"law","note":"0.05% of gross pay"}],"incomeTax":{"components":[{"id":"salary_tax","label":"Salary income tax","localName":"ضريبة المرتبات","base":"taxableGross","deductions":[{"label":"Employee social insurance","contributions":"deductible"},{"label":"Personal exemption","amount":20000}],"roundTaxable":10,"piecewise":[{"upTo":40000,"a":0,"b":0},{"upTo":55000,"a":0.1,"b":-4000},{"upTo":70000,"a":0.15,"b":-6750},{"upTo":200000,"a":0.2,"b":-10250},{"upTo":400000,"a":0.225,"b":-15250},{"upTo":600000,"a":0.25,"b":-25250},{"upTo":700000,"a":0.25,"b":-21250},{"upTo":800000,"a":0.25,"b":-18500},{"upTo":900000,"a":0.25,"b":-15000},{"upTo":1200000,"a":0.25,"b":-10000},{"upTo":null,"a":0.275,"b":-30000}],"note":"Bands from 0% to 27.5%; above EGP 600,000 of taxable income the lower bands are withdrawn step by step"}]},"sources":[{"title":"Egypt Individual - Taxes on personal income (last reviewed 17 August 2026)","url":"https://taxsummaries.pwc.com/egypt/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Egypt Individual - Other taxes: social insurance 2026 limits, Martyrs Fund","url":"https://taxsummaries.pwc.com/egypt/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Payroll system FAQs, 4th edition (March 2026)","url":"https://eta.gov.eg/sites/default/files/2026-05/faqs-payroll-system-v4.pdf","publisher":"Egyptian Tax Authority","accessed":"2026-10-03"},{"title":"Income Tax Law: amendments in 2024 (Law 7/2024 bracket table)","url":"https://www.a-h-g.net/en/income-tax-law-amendments-in-2024/","publisher":"Al Hosary Group","accessed":"2026-10-03"},{"title":"Law 156 of 2002 establishing the Emergency Fund for Workers (art. 3)","url":"https://qadaya.net/?p=9704","publisher":"Qadaya (law text)","accessed":"2026-10-03"},{"title":"Egypt Salary Calculator 2026: Gross to Net FAQ","url":"https://www.tawzef.com/en/blogs/egypt-salary-calculator-2026-faq","publisher":"Tawzef","accessed":"2026-10-03"},{"title":"Gross vs. Net Salary in Egypt (2026 example)","url":"https://bluworks.io/blogs/gross-vs-net-salary-in-egypt/","publisher":"bluworks","accessed":"2026-10-03"},{"title":"Payroll in Egypt: Complete Guide for Employers 2026","url":"https://www.remotepass.com/country/egypt/payroll","publisher":"RemotePass","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":2}},"ES":{"code":"ES","name":"Spain","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Permanent full-time contract (indefinido), general social security regime","Single tax resident, age 35, no children, no disability, only employment income","Office job: work injury premium at the office rate (1.50%)","Income tax shown as the final annual liability (state plus regional), not the monthly withholding","Salary paid in 14 instalments: 12 monthly salaries plus 2 extra payments (summer and Christmas)"],"notes":["Monthly income tax withholding uses a national scale, so the amount withheld during the year can differ from the final tax shown here. The difference is settled in the annual tax return.","Minimum social security bases depend on the job category. The general minimum (EUR 1,424.40 a month) is used; for graduate roles (group 1) it is EUR 1,989.30 a month.","Many contracts spread the two extra payments over 12 months. The annual cost is the same."],"minWage":{"amount":17094,"period":"year","note":"SMI 2026: EUR 1,221 a month in 14 payments (EUR 17,094 a year)"},"pay":{"extraPayments":[{"id":"summer","label":"Summer extra payment","localName":"Paga extra de verano","months":1,"basis":"law"},{"id":"christmas","label":"Christmas extra payment","localName":"Paga extra de Navidad","months":1,"basis":"law"}],"note":"Salaries are usually paid 14 times a year: 12 monthly salaries plus 2 extra payments."},"employer":[{"id":"cc","label":"Social security (common contingencies)","localName":"Contingencias comunes","category":"pension","floor":{"amount":1424.4,"period":"month"},"ceiling":{"amount":5101.2,"period":"month"},"rate":0.236,"basis":"law","note":"Covers pensions, sickness and other general benefits"},{"id":"unemployment","label":"Unemployment insurance","localName":"Desempleo","category":"unemployment","floor":{"amount":1424.4,"period":"month"},"ceiling":{"amount":5101.2,"period":"month"},"rate":0.055,"basis":"law","note":"Rate for permanent contracts (6.70% for fixed-term contracts)"},{"id":"fogasa","label":"Wage guarantee fund","localName":"FOGASA","category":"other","floor":{"amount":1424.4,"period":"month"},"ceiling":{"amount":5101.2,"period":"month"},"rate":0.002,"basis":"law"},{"id":"fp","label":"Vocational training","localName":"Formación profesional","category":"training","floor":{"amount":1424.4,"period":"month"},"ceiling":{"amount":5101.2,"period":"month"},"rate":0.006,"basis":"law"},{"id":"mei","label":"Intergenerational equity mechanism","localName":"MEI","category":"pension","floor":{"amount":1424.4,"period":"month"},"ceiling":{"amount":5101.2,"period":"month"},"rate":0.0075,"basis":"law"},{"id":"atep","label":"Work injury and occupational disease","localName":"Accidentes de trabajo y enfermedades profesionales","category":"injury","floor":{"amount":1424.4,"period":"month"},"ceiling":{"amount":5101.2,"period":"month"},"rate":0.015,"basis":"law","varies":"Rate depends on the activity and occupation; the office rate is shown."},{"id":"solidarity","label":"Solidarity contribution (pay above the maximum base)","localName":"Cotización adicional de solidaridad","category":"pension","bracketPeriod":"month","brackets":[{"upTo":5101.2,"rate":0},{"upTo":5611.32,"rate":0.009590106},{"upTo":7651.8,"rate":0.010424028},{"upTo":null,"rate":0.012175265}],"basis":"law","note":"1.15%, 1.25% and 1.46% on pay above the maximum base in 2026, employer share"}],"employee":[{"id":"cc","label":"Social security (common contingencies)","localName":"Contingencias comunes","category":"pension","floor":{"amount":1424.4,"period":"month"},"ceiling":{"amount":5101.2,"period":"month"},"rate":0.047,"taxDeductible":true,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Desempleo","category":"unemployment","floor":{"amount":1424.4,"period":"month"},"ceiling":{"amount":5101.2,"period":"month"},"rate":0.0155,"taxDeductible":true,"basis":"law"},{"id":"fp","label":"Vocational training","localName":"Formación profesional","category":"training","floor":{"amount":1424.4,"period":"month"},"ceiling":{"amount":5101.2,"period":"month"},"rate":0.001,"taxDeductible":true,"basis":"law"},{"id":"mei","label":"Intergenerational equity mechanism","localName":"MEI","category":"pension","floor":{"amount":1424.4,"period":"month"},"ceiling":{"amount":5101.2,"period":"month"},"rate":0.0015,"taxDeductible":true,"basis":"law"},{"id":"solidarity","label":"Solidarity contribution (pay above the maximum base)","localName":"Cotización adicional de solidaridad","category":"pension","bracketPeriod":"month","brackets":[{"upTo":5101.2,"rate":0},{"upTo":5611.32,"rate":0.001909894},{"upTo":7651.8,"rate":0.002075972},{"upTo":null,"rate":0.002424735}],"taxDeductible":true,"basis":"law","note":"Employee share of the solidarity contribution"}],"incomeTax":{"components":[{"id":"state","label":"Income tax (state)","localName":"IRPF, cuota estatal","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"},{"label":"Flat employment expenses","amount":2000},{"label":"Reduction for low earned income","expr":"(TG - ee('cc') - ee('unemployment') - ee('fp') - ee('mei') - ee('solidarity')) <= 14852 ? 7302 : ((TG - ee('cc') - ee('unemployment') - ee('fp') - ee('mei') - ee('solidarity')) <= 17673.52 ? 7302 - 1.75 * (TG - ee('cc') - ee('unemployment') - ee('fp') - ee('mei') - ee('solidarity') - 14852) : max(0, 2364.34 - 1.14 * (TG - ee('cc') - ee('unemployment') - ee('fp') - ee('mei') - ee('solidarity') - 17673.52)))"}],"brackets":[{"upTo":12450,"rate":0.095},{"upTo":20200,"rate":0.12},{"upTo":35200,"rate":0.15},{"upTo":60000,"rate":0.185},{"upTo":300000,"rate":0.225},{"upTo":null,"rate":0.245}],"adjustments":[{"type":"credit","label":"Personal allowance (EUR 5,550)","expr":"sched(5550)"}]},{"id":"regional","label":"Income tax (regional, Madrid)","localName":"IRPF, cuota autonómica","base":"componentTaxable:state","brackets":[{"upTo":13362.22,"rate":0.085},{"upTo":19004.63,"rate":0.107},{"upTo":35425.68,"rate":0.128},{"upTo":57320.4,"rate":0.174},{"upTo":null,"rate":0.205}],"adjustments":[{"type":"credit","label":"Personal allowance (Madrid, EUR 5,956.65)","expr":"sched(5956.65)"}]},{"id":"low_wage_credit","label":"Deduction for low earned income","localName":"Deducción por obtención de rendimientos del trabajo","base":"taxableGross","formula":"-min(T <= 17094 ? 590.89 : max(0, 590.89 - 0.2 * (T - 17094)), comp('state') + comp('regional'))","allowNegative":true,"note":"Up to EUR 590.89 for gross pay up to EUR 17,094, phased out by EUR 20,048.45","when":{"maxAnnual":20048.45}}]},"variantLabel":"Region","defaultVariant":"MD","variants":[{"code":"MD","name":"Madrid","assumptions":["Resident in the Community of Madrid"]},{"code":"CT","name":"Catalonia (Barcelona)","incomeTax":{"components":[{"id":"regional","label":"Income tax (regional, Catalonia)","localName":"IRPF, quota autonòmica","base":"componentTaxable:state","brackets":[{"upTo":12500,"rate":0.095},{"upTo":22000,"rate":0.125},{"upTo":33000,"rate":0.16},{"upTo":53000,"rate":0.19},{"upTo":90000,"rate":0.215},{"upTo":120000,"rate":0.235},{"upTo":175000,"rate":0.245},{"upTo":null,"rate":0.255}],"adjustments":[{"type":"credit","label":"Personal allowance (EUR 5,550)","expr":"sched(5550)"}]}]},"assumptions":["Resident in Catalonia"],"sources":[{"title":"Decreto Legislativo 1/2024, libro sexto del Código tributario de Catalunya, art. 611-1 and 611-2 (consolidated text)","url":"https://www.boe.es/buscar/pdf/2024/BOE-A-2024-6951-consolidado.pdf","publisher":"BOE / Generalitat de Catalunya","accessed":"2026-10-02"}]}],"sources":[{"title":"Bases y tipos de cotización 2026 (Régimen General, MEI, cotización adicional de solidaridad)","url":"https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/36537","publisher":"Seguridad Social","accessed":"2026-10-02"},{"title":"BNR 02/2026: RDL 3/2026, tarifa de primas AT/EP (DA 61 TRLGSS)","url":"https://www.seg-social.es/descarga/es/BNR%2002_2026","publisher":"Seguridad Social","accessed":"2026-10-02"},{"title":"Ley 35/2006 del IRPF, texto consolidado (arts. 19, 20, 57, 63, DA 61)","url":"https://www.boe.es/buscar/pdf/2006/BOE-A-2006-20764-consolidado.pdf","publisher":"BOE","accessed":"2026-10-02"},{"title":"Decreto Legislativo 1/2010 de la Comunidad de Madrid, tributos cedidos (arts. 1 and 2, consolidated text)","url":"https://www.boe.es/buscar/pdf/2010/BOCM-m-2010-90068-consolidado.pdf","publisher":"BOE / Comunidad de Madrid","accessed":"2026-10-02"}],"checks":{"official":0,"independent":11,"self":1,"byVariant":{"MD":{"official":0,"independent":8,"self":1},"CT":{"official":0,"independent":3,"self":0}}}},"ET":{"code":"ET","name":"Ethiopia","currency":"ETB","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Addis Ababa, Ethiopian citizen working for a private organisation","The whole salary is basic salary (no transport or hardship allowances, which are tax-exempt and outside the pension base)"],"notes":["Pension contributions are charged on basic salary. Employee pension does not reduce taxable income.","Foreign employees without Ethiopian origin cannot join the private pension scheme, so neither pension line applies to them.","Ethiopia has no general minimum wage for the private sector."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension (employer)","localName":"Private Organization Employees' Social Security","category":"pension","base":"gross","rate":0.11,"basis":"law","note":"11% of basic salary"}],"employee":[{"id":"pension","label":"Pension (employee)","localName":"Private Organization Employees' Social Security","category":"pension","base":"gross","rate":0.07,"taxDeductible":false,"basis":"law","note":"7% of basic salary, not deductible for income tax"}],"incomeTax":{"components":[{"id":"pit","label":"Employment income tax","localName":"Schedule A tax","base":"taxableGross","brackets":[{"upTo":2000,"rate":0},{"upTo":4000,"rate":0.15},{"upTo":7000,"rate":0.2},{"upTo":10000,"rate":0.25},{"upTo":14000,"rate":0.3},{"upTo":null,"rate":0.35}],"bracketPeriod":"month","note":"Monthly bands from Proclamation 1395/2025: exempt up to ETB 2,000, then 15% to 35%"}]},"sources":[{"title":"Ethiopia Individual - Taxes on personal income (last reviewed 15 July 2026)","url":"https://taxsummaries.pwc.com/ethiopia/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Ethiopia Individual - Other taxes (pension 11% and 7%)","url":"https://taxsummaries.pwc.com/ethiopia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Ethiopia Individual - Deductions","url":"https://taxsummaries.pwc.com/ethiopia/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Demoz Ethiopian salary calculator (examples table)","url":"https://time.et/tools/salary-calculator","publisher":"time.et","accessed":"2026-10-03"},{"title":"Ethiopia new income tax law 2025","url":"https://www.myworkpay.com/blogs/ethiopia-new-income-tax-law-2025","publisher":"Workpay","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"FI":{"code":"FI","name":"Finland","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Resident in Helsinki, aged 18 to 64, not a member of a church (no church tax)","Only wage income, no children, standard deductions only","Employer with an annual payroll above EUR 2.5 million (unemployment insurance) and an average pension rate"],"notes":["There is no statutory 13th month; most collective agreements add a holiday bonus (lomaraha) of about half a month's salary, which is not included.","Church members pay church tax on top (1.00% in Helsinki).","Employer pension, accident and group life insurance rates are averages; the actual rates depend on the insurer and the employer."],"minWage":null,"pay":{"extraPayments":[],"note":"Salaries are paid monthly, 12 times a year."},"employer":[{"id":"tyel","label":"Earnings-related pension (employer share)","localName":"TyEL-maksu","category":"pension","rate":0.171,"basis":"law","varies":"Average employer share for 2026; the actual rate depends on the pension insurer and, for large employers, on their disability claims."},{"id":"unemployment","label":"Unemployment insurance","localName":"Työttömyysvakuutusmaksu","category":"unemployment","rate":0.0123,"basis":"law","varies":"0.31% on the first EUR 2,509,500 of the employer's total annual payroll and 1.23% above; large-employer rate shown."},{"id":"health","label":"Health insurance","localName":"Työnantajan sairausvakuutusmaksu","category":"health","rate":0.0191,"basis":"law"},{"id":"accident","label":"Accident insurance","localName":"Tapaturmavakuutus","category":"injury","rate":0.0051,"basis":"law","varies":"Depends on the insurer and the type of work; average rate shown."},{"id":"group_life","label":"Group life insurance","localName":"Ryhmähenkivakuutus","category":"insurance","rate":0.0006,"basis":"law","varies":"Depends on the insurer; average rate shown."}],"employee":[{"id":"tyel","label":"Earnings-related pension","localName":"Työntekijän TyEL-maksu","category":"pension","rate":0.073,"taxDeductible":true,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Työttömyysvakuutusmaksu","category":"unemployment","rate":0.0089,"taxDeductible":true,"basis":"law"},{"id":"daily_allowance","label":"Health insurance daily allowance contribution","localName":"Sairausvakuutuksen päivärahamaksu","category":"health","rate":0.0088,"taxDeductible":true,"when":{"minAnnual":17255},"basis":"law","note":"Not charged when annual pay is below EUR 17,255"}],"incomeTax":{"components":[{"id":"state","label":"State income tax","localName":"Valtion tulovero","base":"taxableGross","deductions":[{"label":"Standard deduction for income expenses","expr":"min(750, TG)"},{"label":"Pension, unemployment and daily allowance contributions","contributions":"deductible"},{"label":"Basic allowance","expr":"max(0, 4265 - 0.18 * max(0, TG - min(750, TG) - ee('tyel') - ee('unemployment') - ee('daily_allowance') - 4265))"}],"brackets":[{"upTo":22000,"rate":0.1264},{"upTo":32600,"rate":0.19},{"upTo":40100,"rate":0.3025},{"upTo":52100,"rate":0.3325},{"upTo":null,"rate":0.375}],"adjustments":[{"type":"credit","label":"Work income tax credit","expr":"max(0, min(3430, 0.18 * TG) - 0.02 * clamp(TG - min(750, TG) - 35000, 0, 15550))"}]},{"id":"municipal","label":"Municipal tax (Helsinki)","localName":"Kunnallisvero","base":"componentTaxable:state","rate":0.053,"adjustments":[{"type":"credit","label":"Unused work income tax credit","expr":"max(0, min(3430, 0.18 * TG) - 0.02 * clamp(TG - min(750, TG) - 35000, 0, 15550) - (compTaxable('state') <= 22000 ? 0.1264 * compTaxable('state') : 2780.8 + 0.19 * (compTaxable('state') - 22000))) * 0.053 / 0.064"}]},{"id":"medical_care","label":"Health insurance medical care contribution","localName":"Sairausvakuutuksen sairaanhoitomaksu","category":"social","base":"componentTaxable:state","rate":0.011,"adjustments":[{"type":"credit","label":"Unused work income tax credit","expr":"max(0, min(3430, 0.18 * TG) - 0.02 * clamp(TG - min(750, TG) - 35000, 0, 15550) - (compTaxable('state') <= 22000 ? 0.1264 * compTaxable('state') : 2780.8 + 0.19 * (compTaxable('state') - 22000))) * 0.011 / 0.064"}]},{"id":"yle","label":"Public broadcasting tax","localName":"Yleisradiovero","base":"taxableGross","formula":"min(160, 0.025 * max(0, T - min(750, T) - 15150))"}]},"sources":[{"title":"Verohallinnon päätös ennakonpidätysprosenttien laskentaperusteista palkkatuloa varten vuodelle 2026","url":"https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47363/verohallinnon-paatos-ennakonpidatysprosenttien-laskentaperusteista-palkkatuloa-varten-ja-ennakonkannossa-maarattavan-ennakkoveron-laskentaperusteista-vuodelle-2026/","publisher":"Verohallinto (Finnish Tax Administration)","accessed":"2026-10-03"},{"title":"Tax rates on pay, pensions and benefits in 2026 (examples for Helsinki)","url":"https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/income/earned-income/tax-rates-on-pay-pensions-and-benefits/","publisher":"Verohallinto (Finnish Tax Administration)","accessed":"2026-10-03"},{"title":"Kuntien ja seurakuntien tuloveroprosentit vuonna 2026","url":"https://www.vero.fi/syventavat-vero-ohjeet/paatokset/47465/kuntien-ja-seurakuntien-tuloveroprosentit-vuonna-2026/","publisher":"Verohallinto (Finnish Tax Administration)","accessed":"2026-10-03"},{"title":"Veroperusteet 2026 (medical care and daily allowance contributions, YLE tax)","url":"https://www.vero.fi/henkiloasiakkaat/verokortti-ja-veroilmoitus/verokortti/veroprosentti-ja-tuloraja/veroperusteet/","publisher":"Verohallinto (Finnish Tax Administration)","accessed":"2026-10-03"},{"title":"Työnantajan sairausvakuutusmaksu (1.91% in 2026)","url":"https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/338440/tyonantajan-sairausvakuutusmaksu2/","publisher":"Verohallinto (Finnish Tax Administration)","accessed":"2026-10-03"},{"title":"Työeläkemaksut 2026 (TyEL 24.4%, employee 7.3%, employer 17.1% on average)","url":"https://www.tela.fi/tyoelakemaksut/","publisher":"Tela (Finnish Pension Alliance)","accessed":"2026-10-03"},{"title":"Finland: Taxes on personal income and other taxes (reviewed 24 June 2026)","url":"https://taxsummaries.pwc.com/finland/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":4,"independent":0,"self":1}},"FJ":{"code":"FJ","name":"Fiji","currency":"FJD","taxYear":"2026","confidence":"medium","assumptions":["Tax resident, single","Mandatory FNPF shares of 8% employer and 8% employee apply to the modeled October reference-date wages; no voluntary higher employer contribution is assumed.","The annual estimate applies the reference-date rate to twelve steady months. It does not reconcile calendar 2026 contributions before and after the 1 August rate change, or predict rates after 31 July 2027.","The selected FNU levy profile controls the levy only. The default is ordinary non-exempt private office employment; the exemption option requires a confirmed qualifying exemption while FNPF still applies."],"notes":["FNPF mandatory contributions are 8% from the employer and 8% from the employee from 1 August 2026 through 31 July 2027. The Act and FNPF FAQ support this temporary rate; the older 10% employer guidance is superseded for covered wages. Employers may choose higher contributions, which are not included.","FNU training levy: the standard non-exempt office profile includes an employer-paid 1% of modeled gross salary. The confirmed-exemption option removes only this levy. Current FNU and Fiji Government guidance support the rate and employee exemption list; the consolidated Order could not be retrieved for a complete amendment-version check.","Annual and monthly outputs use the rate in force at the 1 October 2026 model reference date. Actual calendar-year contributions or a hire spanning the 31 July 2027 end of temporary relief require pay-period calculations.","Use the exemption option only after confirming that the employee meets a listed exemption: overseas-based and paid staff working in Fiji for no more than three aggregate months in twelve; members of the Royal Fiji Military Forces, police officers or uniformed Prisons Service officers; staff or supervisors of recognised or minister-exempt schools; cooperative staff unless the Minister designates that society; staff covered by the Diplomatic Privileges and Immunities Act’s organisation or State-government exemptions; domestic servants covered by the stated legal definition; or staff actively engaged in, as their main occupation, agriculture, forestry, fishing, Agriculture/Fisheries/Forests ministry advisory or training work, scientific or cultural research, medical, dental, paramedical or health-inspection work, credit-union work, welfare or charitable work, religious work, or live artistic or cultural performance. The employer’s industry alone does not establish an occupational exemption.","The FNU base is covered gross emoluments. Salary and wages, director fees, cash benefits, expatriate or consultant fees and allowances can be covered. This calculator models the entered salary only; additional covered remuneration needs its own levy assessment. Monthly levy values are annual budgeting averages, not the half-yearly payment schedule. FNU states January–June is payable by 30 September, and July–December by 31 March of the next year."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"fnpf","label":"FNPF (employer)","localName":"Fiji National Provident Fund","category":"pension","base":"gross","rate":0.08,"basis":"law","note":"Mandatory employer share is 8% for wages covered by the temporary reduction from 1 August 2026 through 31 July 2027. Voluntary higher employer contributions are excluded. This model annualizes the rate in force at its 1 October reference date.","verification":{"checked":"2026-10-13","scope":"Temporary mandatory employer FNPF rate only; other Fiji payroll rules not newly certified","sourceURLs":["https://www.parliament.gov.fj/wp-content/uploads/2026/07/Act-21-Fiji-National-Provident-Fund-Budget-Amendment-Act-2026.pdf","https://myfnpf.com.fj/wp-content/uploads/2019/09/Employer-Contribution-Rate-Change-FAQs.pdf","https://myfnpf.com.fj/2026/07/15/employer-contribution-rate-change/"]}},{"id":"fnu_training","label":"FNU training levy (employer)","localName":"Fiji National Training Levy","category":"training","base":"gross","rate":0.01,"basis":"law","note":"1% of covered gross emoluments for the standard non-exempt office profile. This salary-only model applies it to modeled gross salary. The levy is paid by the employer, not deducted from employee pay; confirmed FNU-exempt employment is selectable separately.","varies":"Exemptions concern particular employees or occupations and qualifying organisations; an industry label alone does not establish exemption. Actual gross emoluments can include additional cash pay, allowances and other fees outside this salary-only input.","verification":{"checked":"2026-10-13","rate":0.01,"scope":"Current FNU/government guidance and explicit employee exemption list; not complete statutory or employer-eligibility certification","sourceURLs":["https://www.fnu.ac.fj/about-fnu/professional-services/finance/","https://www.fnu.ac.fj/wp-content/uploads/2022/09/Training-Tax-aka-FNU-Levy.pdf","https://www.businessnow.gov.fj/service-description-fnu/","https://www.businessnow.gov.fj/wp-content/uploads/2024/02/FAQ-FNU-Levy-Scheme.pdf","https://www.finance.gov.fj/wp-content/uploads/2026/06/2026-2027-Budget-Supplement.pdf","https://www.finance.gov.fj/wp-content/uploads/2026/06/2026-2027-Budget-Address.pdf"],"consolidatedOrderRetrieved":false}}],"employee":[{"id":"fnpf","label":"FNPF","localName":"Fiji National Provident Fund","category":"pension","base":"gross","rate":0.08,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"it","label":"Income tax","brackets":[{"upTo":30000,"rate":0},{"upTo":50000,"rate":0.18},{"upTo":270000,"rate":0.2},{"upTo":300000,"rate":0.33},{"upTo":350000,"rate":0.34},{"upTo":400000,"rate":0.35},{"upTo":450000,"rate":0.36},{"upTo":500000,"rate":0.37},{"upTo":1000000,"rate":0.38},{"upTo":null,"rate":0.39}]}]},"sources":[{"title":"Tax rates and codes","url":"https://www.frcs.org.fj/tax-rates-and-codes","publisher":"Fiji Revenue and Customs Service","accessed":"2026-10-04"},{"title":"Fiji National Provident Fund","url":"https://www.myfnpf.com.fj/","publisher":"FNPF","accessed":"2026-10-04"},{"title":"Historical Fiji payroll guide — confirm against the dated statutory FNPF amendment","url":"https://www.playroll.com/payroll/fiji","publisher":"Playroll","accessed":"2026-10-04"},{"title":"Historical Fiji payroll guide — 10% employer figure superseded by temporary FNPF rate from 1 August 2026","url":"https://www.usemultiplier.com/fiji/payroll","publisher":"Multiplier","accessed":"2026-10-04"},{"title":"Exemptions (FNPF pensions not taxed)","url":"https://frcs.org.fj/our-services/taxation-section/individuals/deductions-and-offsets/exemptions/","publisher":"Fiji Revenue and Customs Service","accessed":"2026-10-04"},{"title":"Act 21 of 2026 — temporary FNPF combined 16% contribution, 1 August 2026 to 31 July 2027","url":"https://www.parliament.gov.fj/wp-content/uploads/2026/07/Act-21-Fiji-National-Provident-Fund-Budget-Amendment-Act-2026.pdf","publisher":"Parliament of the Republic of Fiji","accessed":"2026-10-13"},{"title":"FNPF employer contribution rate change — dated 15 July 2026 notice","url":"https://myfnpf.com.fj/2026/07/15/employer-contribution-rate-change/","publisher":"Fiji National Provident Fund","accessed":"2026-10-13"},{"title":"FNPF temporary contribution-rate FAQ — 8% employer, 8% employee and voluntary higher contributions","url":"https://myfnpf.com.fj/wp-content/uploads/2019/09/Employer-Contribution-Rate-Change-FAQs.pdf","publisher":"Fiji National Provident Fund","accessed":"2026-10-13"},{"title":"FNU levy administration — current 1% gross-emolument rate, statutory exemptions and biannual due dates","url":"https://www.fnu.ac.fj/about-fnu/professional-services/finance/","publisher":"Fiji National University","accessed":"2026-10-13"},{"title":"FNU training tax — separate employer levy, gross-emolument base and payment periods","url":"https://www.fnu.ac.fj/wp-content/uploads/2022/09/Training-Tax-aka-FNU-Levy.pdf","publisher":"Fiji National University","accessed":"2026-10-13"},{"title":"Fiji Government FNU service — specific employee and occupational levy exemptions","url":"https://www.businessnow.gov.fj/service-description-fnu/","publisher":"Fiji Government, businessNOW FIJI","accessed":"2026-10-13"},{"title":"FNU levy FAQ — 1% calculation, covered gross emoluments and exemption list","url":"https://www.businessnow.gov.fj/wp-content/uploads/2024/02/FAQ-FNU-Levy-Scheme.pdf","publisher":"Fiji Government / Fiji National University","accessed":"2026-10-13"},{"title":"2026–2027 Budget Supplement, section 1.31 — allocation of the existing 1% FNU levy","url":"https://www.finance.gov.fj/wp-content/uploads/2026/06/2026-2027-Budget-Supplement.pdf","publisher":"Fiji Ministry of Finance","accessed":"2026-10-13"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":3,"independent":0,"self":1},"accuracyCorrections20261013R5":{"checked":"2026-10-13","scope":"Temporary mandatory FNPF employer-rate correction retained. The former FNU levy exclusion is superseded by the scoped R6 employment-profile correction; other Fiji payroll rules are not newly certified.","fnpf":{"employerRate":0.08,"employeeRate":0.08,"effectiveFrom":"2026-08-01","effectiveThrough":"2027-07-31","annualizesReferenceDate":true,"calendarYearReconciliation":false,"voluntaryHigherEmployerContributionIncluded":false},"sourceURLs":["https://www.parliament.gov.fj/wp-content/uploads/2026/07/Act-21-Fiji-National-Provident-Fund-Budget-Amendment-Act-2026.pdf","https://myfnpf.com.fj/wp-content/uploads/2019/09/Employer-Contribution-Rate-Change-FAQs.pdf","https://myfnpf.com.fj/2026/07/15/employer-contribution-rate-change/","https://www.fnu.ac.fj/about-fnu/professional-services/finance/","https://www.fnu.ac.fj/wp-content/uploads/2022/09/Training-Tax-aka-FNU-Levy.pdf"],"previousTrainingLevyExclusionSupersededBy":"accuracyCorrections20261013R6"},"variantLabel":"FNU training levy profile","defaultVariant":"LEVY","variants":[{"code":"LEVY","name":"Standard office employee — 1% levy","assumptions":["Ordinary private-sector office employee whose employment is not covered by an FNU levy exemption. The employer pays a 1% FNU levy on the modeled covered gross salary."]},{"code":"EXEMPT","name":"Confirmed levy exemption — FNPF applies","remove":{"employer":["fnu_training"]},"assumptions":["The employer has confirmed that this employee’s employment qualifies for an FNU levy exemption. The employee remains a tax-resident single employee covered by mandatory FNPF contributions; no pension or income-tax exemption is inferred."],"notes":["The FNU levy is excluded only for the selected confirmed-exemption profile. Different pension, tax or employment-sector rules need a separate assessment."]}],"accuracyCorrections20261013R6":{"checked":"2026-10-13","scope":"FNU training levy only for an ordinary non-exempt private office employee or a confirmed FNU-exempt employee who remains covered by FNPF; not complete Fiji payroll certification","rate":0.01,"defaultVariant":"LEVY","confirmedExemptionVariant":"EXEMPT","included":"Selected employment profile","base":"Covered gross emoluments; modeled salary only","additionalCoveredRemunerationModeled":false,"eligibilityAutomaticallyDetermined":false,"consolidatedOrderRetrieved":false,"legalVersionLimitation":"The current consolidated Fiji National Training Levy Order 1988 and every amendment could not be retrieved. The implemented rate and employee-exemption scope follow the current FNU administrator page, Fiji Government service guidance and its official FAQ; 2026–2027 Ministry of Finance material continues to describe the existing 1% levy.","datedRuleBasis":"Current official guidance checked 13 October 2026; no new commencement or expiry date invented for the levy. Existing FNPF relief remains 1 August 2026 through 31 July 2027.","paymentSchedule":{"januaryJuneDue":"30 September of the same year","julyDecemberDue":"31 March of the following year","monthlyResultsAreBudgetAverages":true},"sources":["https://www.fnu.ac.fj/about-fnu/professional-services/finance/","https://www.fnu.ac.fj/wp-content/uploads/2022/09/Training-Tax-aka-FNU-Levy.pdf","https://www.businessnow.gov.fj/service-description-fnu/","https://www.businessnow.gov.fj/wp-content/uploads/2024/02/FAQ-FNU-Levy-Scheme.pdf","https://www.finance.gov.fj/wp-content/uploads/2026/06/2026-2027-Budget-Supplement.pdf","https://www.finance.gov.fj/wp-content/uploads/2026/06/2026-2027-Budget-Address.pdf"]}},"FR":{"code":"FR","name":"France","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Paris office, employer with 50 to 249 employees in France","Executive status (cadre) by default; non-executive (non-cadre) is a separate option","Single, one tax share, no other income, standard 10% deduction for professional expenses","Mandatory company health cover of 40 EUR a month, paid half by the employer and half by the employee","Work accident insurance at the 2026 rate for administrative office jobs (0.64%)","Minimum-pay warning uses the adult metropolitan-France 35-hour weekly profile; the applicable collective-agreement and classification minimum is not verified."],"notes":["Income tax is the final annual tax for one tax share. It is withheld monthly at the rate set by the tax office, so monthly withholding can differ.","The 2026 income tax scale is set by the 2027 budget law; the scale in force for 2025 income (2026 budget law) is used.","Sector collective agreements often add a 13th month, a holiday bonus or extra death and disability cover; these are not included.","Companies with 250 or more employees and few apprentices also pay an additional apprenticeship contribution (0.05% to 0.6%); not included.","Mobility contribution and work accident rates vary by city and by company; the Paris rate and an office rate are shown."],"minWage":{"amount":12.31,"period":"hour","annualHours":1820,"weeklyHours":35,"basis":"regularMonthly","scope":"Adult metropolitan-France employee working 35 hours a week, current national SMIC from 1 June 2026. A collective agreement or job classification can require more; different hours and exceptions are not modeled.","note":"Current SMIC for the stated 35-hour profile: EUR 12.31/hour, EUR 1,867.02/month (rounded) and EUR 22,404.20/year from 1 June 2026. The annual reference uses 1,820 hours."},"pay":{"extraPayments":[],"note":"No statutory 13th month; some collective agreements add one."},"employer":[{"id":"health","label":"Health, maternity and disability insurance","localName":"Assurance maladie","category":"health","rate":0.13,"basis":"law"},{"id":"pension_capped","label":"Basic pension (up to the ceiling)","localName":"Assurance vieillesse plafonnée","category":"pension","rate":0.0855,"ceiling":{"amount":4005,"period":"month"},"basis":"law"},{"id":"pension_uncapped","label":"Basic pension (on total pay)","localName":"Assurance vieillesse déplafonnée","category":"pension","rate":0.0211,"basis":"law"},{"id":"family","label":"Family allowances","localName":"Allocations familiales","category":"family","rate":0.0525,"basis":"law"},{"id":"work_injury","label":"Work accident insurance","localName":"Accidents du travail (AT/MP)","category":"injury","rate":0.0064,"basis":"law","varies":"Set per company by the regional health insurance fund; 2026 rate for administrative office jobs shown."},{"id":"csa","label":"Autonomy solidarity contribution","localName":"Contribution solidarite autonomie (CSA)","category":"health","rate":0.003,"basis":"law"},{"id":"fnal","label":"Housing aid fund","localName":"FNAL","category":"housing","rate":0.005,"basis":"law","note":"0.5% on total pay for employers with 50 or more staff"},{"id":"unemployment","label":"Unemployment insurance","localName":"Assurance chômage","category":"unemployment","rate":0.04,"ceiling":{"amount":16020,"period":"month"},"basis":"law"},{"id":"ags","label":"Wage guarantee fund","localName":"AGS","category":"unemployment","rate":0.0025,"ceiling":{"amount":16020,"period":"month"},"basis":"law"},{"id":"dialogue","label":"Social dialogue contribution","localName":"Contribution au dialogue social","category":"other","rate":0.00016,"basis":"law"},{"id":"agirc_arrco","label":"Supplementary pension","localName":"Retraite complémentaire Agirc-Arrco","category":"pension","brackets":[{"upTo":48060,"rate":0.0472},{"upTo":384480,"rate":0.1295}],"basis":"law","note":"4.72% up to the social security ceiling, 12.95% from 1 to 8 times the ceiling"},{"id":"ceg","label":"Pension balancing contribution (CEG)","localName":"Contribution d'equilibre general","category":"pension","brackets":[{"upTo":48060,"rate":0.0129},{"upTo":384480,"rate":0.0162}],"basis":"law"},{"id":"cet","label":"Pension technical contribution (CET)","localName":"Contribution d'equilibre technique","category":"pension","rate":0.0021,"ceiling":384480,"when":{"minAnnual":48060.01},"basis":"law","note":"Due on all pay up to 8 times the ceiling when pay exceeds the social security ceiling"},{"id":"apec","label":"Executive employment agency (APEC)","localName":"Cotisation APEC","category":"unemployment","rate":0.00036,"ceiling":{"amount":16020,"period":"month"},"basis":"law"},{"id":"death_cover","label":"Executive death and disability cover","localName":"Prévoyance cadres (1,50 % T1)","category":"insurance","rate":0.015,"ceiling":{"amount":4005,"period":"month"},"basis":"law","note":"Mandatory 1.5% of pay up to the ceiling for executives (national agreement of 17 Nov 2017)"},{"id":"health_cover","label":"Mandatory company health cover (employer share)","localName":"Mutuelle d'entreprise","category":"health","fixed":{"amount":20,"period":"month"},"basis":"law","varies":"Depends on the insurance contract; the employer must pay at least half. A basic single cover of 40 EUR a month is assumed."},{"id":"forfait_social","label":"Social levy on benefit contributions","localName":"Forfait social (8 %)","category":"tax","formula":"0.08 * (0.015 * min(G, 48060) + 240)","basis":"law","note":"8% of the employer's health and death cover contributions"},{"id":"training","label":"Vocational training contribution","localName":"Contribution a la formation professionnelle","category":"training","rate":0.01,"basis":"law"},{"id":"apprenticeship","label":"Apprenticeship tax","localName":"Taxe d'apprentissage","category":"training","rate":0.0068,"basis":"law","note":"0.59% plus 0.09% balance"},{"id":"peec","label":"Employer housing contribution","localName":"Participation a l'effort de construction (PEEC)","category":"housing","rate":0.0045,"basis":"law","note":"Employers with 50 or more staff"},{"id":"mobility","label":"Mobility contribution","localName":"Versement mobilite","category":"tax","rate":0.032,"basis":"law","varies":"Depends on the work location; Paris rate shown (about 1.6% to 2.95% in the rest of the Paris region, lower or nil elsewhere)."},{"id":"rgdu","label":"General reduction on low and middle wages","localName":"Reduction generale degressive unique (RGDU)","category":"other","formula":"G > 0 && G < 67212.6 ? -G * min(0.4021, round((0.02 + 0.3821 * pow(0.5 * (67212.6 / G - 1), 1.75)) * 10000) / 10000) : 0","basis":"law","note":"Cuts employer contributions on pay below 3 times the minimum wage (67,212.60 EUR a year at the SMIC in force from 1 June 2026)"}],"employee":[{"id":"pension_capped","label":"Basic pension (up to the ceiling)","localName":"Assurance vieillesse plafonnée","category":"pension","rate":0.069,"ceiling":{"amount":4005,"period":"month"},"taxDeductible":true,"basis":"law"},{"id":"pension_uncapped","label":"Basic pension (on total pay)","localName":"Assurance vieillesse déplafonnée","category":"pension","rate":0.004,"taxDeductible":true,"basis":"law"},{"id":"agirc_arrco","label":"Supplementary pension","localName":"Retraite complémentaire Agirc-Arrco","category":"pension","brackets":[{"upTo":48060,"rate":0.0315},{"upTo":384480,"rate":0.0864}],"taxDeductible":true,"basis":"law","note":"3.15% up to the social security ceiling, 8.64% from 1 to 8 times the ceiling"},{"id":"ceg","label":"Pension balancing contribution (CEG)","localName":"Contribution d'equilibre general","category":"pension","brackets":[{"upTo":48060,"rate":0.0086},{"upTo":384480,"rate":0.0108}],"taxDeductible":true,"basis":"law"},{"id":"cet","label":"Pension technical contribution (CET)","localName":"Contribution d'equilibre technique","category":"pension","rate":0.0014,"ceiling":384480,"when":{"minAnnual":48060.01},"taxDeductible":true,"basis":"law"},{"id":"apec","label":"Executive employment agency (APEC)","localName":"Cotisation APEC","category":"unemployment","rate":0.00024,"ceiling":{"amount":16020,"period":"month"},"taxDeductible":true,"basis":"law"},{"id":"health_cover","label":"Mandatory company health cover (employee share)","localName":"Mutuelle d'entreprise","category":"health","fixed":{"amount":20,"period":"month"},"taxDeductible":true,"basis":"law","varies":"Depends on the insurance contract; half of a basic 40 EUR monthly cover assumed."},{"id":"csg_deductible","label":"Social security tax CSG (deductible part)","localName":"CSG deductible","category":"tax","formula":"0.068 * (0.9825 * min(G, 192240) + max(0, G - 192240) + 0.015 * min(G, 48060) + 240)","taxDeductible":true,"basis":"law","note":"6.8% of 98.25% of gross pay plus the employer's health and death cover contributions"},{"id":"csg_non_deductible","label":"Social security tax CSG (non-deductible part)","localName":"CSG non deductible","category":"tax","formula":"0.024 * (0.9825 * min(G, 192240) + max(0, G - 192240) + 0.015 * min(G, 48060) + 240)","taxDeductible":false,"basis":"law","note":"2.4% on the same base, not deductible from taxable income"},{"id":"crds","label":"Social debt repayment tax (CRDS)","localName":"CRDS","category":"tax","formula":"0.005 * (0.9825 * min(G, 192240) + max(0, G - 192240) + 0.015 * min(G, 48060) + 240)","taxDeductible":false,"basis":"law","note":"0.5% on the CSG base"}],"incomeTax":{"components":[{"id":"net_taxable","label":"Net taxable pay","localName":"Salaire net imposable","base":{"parts":["taxableGross","er:health_cover"]},"deductions":[{"label":"Deductible employee contributions and CSG","contributions":"deductible"}],"rate":0,"hidden":true,"note":"Gross pay minus deductible contributions plus the employer's health cover share"},{"id":"ir","label":"Income tax","localName":"Impôt sur le revenu","base":"componentTaxable:net_taxable","deductions":[{"label":"10% professional expenses deduction","of":"base","rate":0.1,"min":509,"max":14555}],"roundTaxable":1,"brackets":[{"upTo":11600,"rate":0},{"upTo":29579,"rate":0.11},{"upTo":84577,"rate":0.3},{"upTo":181917,"rate":0.41},{"upTo":null,"rate":0.45}],"adjustments":[{"type":"credit","label":"Low-tax relief (decote)","expr":"max(0, 897 - 0.4525 * tax)"}],"round":"round","roundTo":1,"note":"Progressive scale for one tax share, after the 10% deduction and the low-tax relief"},{"id":"cehr","label":"High income contribution","localName":"Contribution exceptionnelle sur les hauts revenus (CEHR)","base":"componentTaxable:ir","brackets":[{"upTo":250000,"rate":0},{"upTo":500000,"rate":0.03},{"upTo":null,"rate":0.04}],"round":"round","roundTo":1,"hidden":true,"note":"3% of reference income above 250,000 EUR and 4% above 500,000 EUR, paid with the annual tax return"}]},"variantLabel":"Employee status","defaultVariant":"CADRE","variants":[{"code":"CADRE","name":"Executive (cadre)"},{"code":"NONCADRE","name":"Non-executive (non-cadre)","remove":{"employer":["apec","death_cover"],"employee":["apec"]},"employer":[{"id":"forfait_social","label":"Social levy on benefit contributions","localName":"Forfait social (8 %)","category":"tax","formula":"0.08 * 240","basis":"law","note":"8% of the employer's health cover contribution"}],"employee":[{"id":"csg_deductible","label":"Social security tax CSG (deductible part)","localName":"CSG deductible","category":"tax","formula":"0.068 * (0.9825 * min(G, 192240) + max(0, G - 192240) + 240)","taxDeductible":true,"basis":"law","note":"6.8% of 98.25% of gross pay plus the employer's health cover contribution"},{"id":"csg_non_deductible","label":"Social security tax CSG (non-deductible part)","localName":"CSG non deductible","category":"tax","formula":"0.024 * (0.9825 * min(G, 192240) + max(0, G - 192240) + 240)","taxDeductible":false,"basis":"law","note":"2.4% on the same base, not deductible from taxable income"},{"id":"crds","label":"Social debt repayment tax (CRDS)","localName":"CRDS","category":"tax","formula":"0.005 * (0.9825 * min(G, 192240) + max(0, G - 192240) + 240)","taxDeductible":false,"basis":"law","note":"0.5% on the CSG base"}],"assumptions":["Non-executive employee: no APEC contribution and no mandatory executive death cover"]}],"sources":[{"title":"Taux de cotisations secteur prive 2026","url":"https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/taux-cotisations-secteur-prive.html","publisher":"Urssaf","accessed":"2026-10-03"},{"title":"La reduction generale degressive unique (RGDU) 2026","url":"https://www.urssaf.fr/accueil/employeur/beneficier-exonerations/reduction-generale-cotisation.html","publisher":"Urssaf","accessed":"2026-10-03"},{"title":"modele-social 11.1.0, publicodes rules of mon-entreprise.urssaf.fr (Agirc-Arrco, CEG, CET, APEC, PEEC, forfait social, AT/MP support rate)","url":"https://www.npmjs.com/package/modele-social","publisher":"Urssaf / beta.gouv.fr","accessed":"2026-10-03"},{"title":"Securite sociale: plafond annuel 2026 (48,060 EUR)","url":"https://www.service-public.gouv.fr/particuliers/actualites/A15386","publisher":"Service Public (DILA)","accessed":"2026-10-03"},{"title":"Smic: montants en vigueur (12.31 EUR from 1 June 2026)","url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2300","publisher":"Service Public (DILA)","accessed":"2026-10-03"},{"title":"Bareme de l'impot sur le revenu, decote and 10% deduction (loi de finances pour 2026)","url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F1419","publisher":"Service Public (DILA)","accessed":"2026-10-03"},{"title":"Taux versement mobilite par commune (Paris 3.20%)","url":"https://open.urssaf.fr/explore/dataset/table_taux_vmrr/","publisher":"Urssaf open data","accessed":"2026-10-03"}],"checks":{"official":15,"independent":0,"self":0,"byVariant":{"CADRE":{"official":10,"independent":0,"self":0},"NONCADRE":{"official":5,"independent":0,"self":0}}},"minimumBasisVerification":{"checked":"2026-10-12","scope":"35-hour monthly national SMIC warning only; no new tax, contribution or collective-agreement verification"}},"GA":{"code":"GA","name":"Gabon","currency":"XAF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Single, no dependants: one tax share","Salary is all basic pay, paid monthly; no allowances, bonuses or benefits in kind","Employer in Libreville"],"notes":["Social security (CNSS) is capped at XAF 1.5 million a month and health insurance (CNAMGS) at XAF 2.5 million a month. The employee pension rate doubled to 5% in January 2026.","A complementary salary tax (TCS) of 5% applies to monthly pay above XAF 150,000 after employee contributions, and it reduces the income tax base.","Income tax (IRPP) is charged after contributions, the TCS and a 20% professional deduction capped at XAF 10 million a year.","Statutory severance is only due on dismissal and is not included."],"minWage":{"amount":150000,"period":"month","note":"Minimum monthly income (RMM) since 2010, including the SMIG of XAF 80,000 and housing and transport allowances"},"pay":{"extraPayments":[]},"employer":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Pensions de vieillesse, invalidité, décès","category":"pension","base":"gross","ceiling":{"amount":1500000,"period":"month"},"rate":0.11,"basis":"law","note":"11% of pay up to XAF 1.5 million a month"},{"id":"cnss_pf","label":"Family benefits (CNSS)","localName":"Prestations familiales","category":"family","base":"gross","ceiling":{"amount":1500000,"period":"month"},"rate":0.05,"basis":"law","note":"5% of pay up to XAF 1.5 million a month"},{"id":"cnss_at","label":"Work accident insurance (CNSS)","localName":"Accidents du travail, maladies professionnelles","category":"injury","base":"gross","ceiling":{"amount":1500000,"period":"month"},"rate":0.02,"basis":"law","note":"2% of pay up to XAF 1.5 million a month"},{"id":"cnamgs","label":"Health insurance (CNAMGS)","localName":"Caisse Nationale d'Assurance Maladie et de Garantie Sociale","category":"health","base":"gross","ceiling":{"amount":2500000,"period":"month"},"rate":0.041,"basis":"law","note":"4.1% of pay up to XAF 2.5 million a month"}],"employee":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Pensions de vieillesse, invalidité, décès","category":"pension","base":"gross","ceiling":{"amount":1500000,"period":"month"},"rate":0.05,"taxDeductible":true,"basis":"law","note":"5% of pay up to XAF 1.5 million a month (2.5% before 2026)"},{"id":"cnamgs","label":"Health insurance (CNAMGS)","localName":"Caisse Nationale d'Assurance Maladie et de Garantie Sociale","category":"health","base":"gross","ceiling":{"amount":2500000,"period":"month"},"rate":0.02,"taxDeductible":true,"basis":"law","note":"2% of pay up to XAF 2.5 million a month"}],"incomeTax":{"components":[{"id":"tcs","label":"Complementary salary tax (TCS)","localName":"Taxe complémentaire sur les salaires","base":"taxableGross","deductions":[{"label":"Employee CNSS and CNAMGS contributions","contributions":["cnss_pension","cnamgs"]},{"label":"Exempt XAF 150,000 a month","amount":{"amount":150000,"period":"month"}}],"rate":0.05},{"id":"irpp","label":"Income tax (IRPP)","localName":"Impôt sur le revenu des personnes physiques","base":"taxableGross","deductions":[{"label":"Employee CNSS and CNAMGS contributions","contributions":["cnss_pension","cnamgs"]},{"label":"Complementary salary tax (TCS)","component":"tcs"},{"label":"20% professional deduction (max XAF 10 million)","expr":"min(0.2 * (base - ee('cnss_pension') - ee('cnamgs') - comp('tcs')), 10000000)"}],"brackets":[{"upTo":1500000,"rate":0},{"upTo":1920000,"rate":0.05},{"upTo":2700000,"rate":0.1},{"upTo":3600000,"rate":0.15},{"upTo":5160000,"rate":0.2},{"upTo":7500000,"rate":0.25},{"upTo":11000000,"rate":0.3},{"upTo":null,"rate":0.35}]}]},"sources":[{"title":"Les cotisations au Gabon (taux de cotisation au 1er janvier 2026)","url":"https://www.cleiss.fr/docs/cotisations/gabon.html","publisher":"CLEISS","accessed":"2026-10-02"},{"title":"Gabon: Individual, Taxes on personal income (IRPP scale, TCTS), reviewed 6 Aug 2026","url":"https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Gabon: Individual, Deductions (20% deduction capped at XAF 10 million)","url":"https://taxsummaries.pwc.com/gabon/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Simulateur salaire net Gabon 2026 (IRPP art. 174, TCS art. 346-351, CNSS decree 0487/PR/MASI)","url":"https://app.expatriation.io/fr/net-salary/gabon","publisher":"EXPATRIATION.IO","accessed":"2026-10-02"}],"checks":{"official":0,"independent":3,"self":1}},"GB":{"code":"GB","name":"United Kingdom","currency":"GBP","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["England, Wales or Northern Ireland income tax bands by default (Scotland is a separate option)","Standard Personal Allowance (tax code 1257L), no student loan, no other income","Workplace pension at the minimum enrolled rate when the earnings trigger is met: employer 3% and employee 5% of qualifying earnings (£6,240 to £50,270), net pay arrangement; no pension opt-out or salary sacrifice","Employee aged 35, below State Pension age, National Insurance category A; no special NI relief","Assumed levy-paying employer or connected group; full marginal Apprenticeship Levy allocation of 0.5%, with no employer-wide £15,000 levy allowance allocated to this hire; Employment Allowance is also not allocated"],"notes":["Employer NI is shown before the Employment Allowance, which only some employers can claim.","The model assumes an enrolled employee aged 35 where the £10,000 earnings trigger is met. Actual pension opt-out, voluntary enrolment below the trigger, scheme rules and salary sacrifice are not modeled.","Income tax is the modeled final annual liability for 2026/27. Monthly figures are annual averages. National Insurance and pension use annual thresholds here; actual pay-period thresholds, rounding and PAYE timing can differ."],"minWage":{"amount":12.71,"period":"hour","note":"National Living Wage, age 21 and over, from 1 April 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"nic","label":"Employer National Insurance","localName":"Class 1 secondary NICs","category":"pension","base":"gross","brackets":[{"upTo":5000,"rate":0},{"upTo":null,"rate":0.15}],"basis":"law","note":"15% of earnings above £5,000 a year"},{"id":"pension","label":"Workplace pension (employer minimum)","category":"pension","base":"gross","formula":"0.03 * clamp(G - 6240, 0, 50270 - 6240)","when":{"minAnnual":10000},"basis":"law","note":"3% of qualifying earnings between £6,240 and £50,270 under auto-enrolment"},{"id":"levy","label":"Apprenticeship Levy (assumed allocation)","category":"training","base":"gross","rate":0.005,"basis":"law","varies":"Employer-wide liability depends on the pay bill, connected-group rules and the £15,000 annual levy allowance. A levy-paying employer is assumed; this does not establish that every EOR owes or passes through the full rate.","note":"0.5% marginal planning allocation before the employer-wide levy allowance. The £15,000 levy allowance is separate from Employment Allowance."}],"employee":[{"id":"nic","label":"Employee National Insurance","localName":"Class 1 primary NICs","category":"pension","base":"gross","brackets":[{"upTo":12570,"rate":0},{"upTo":50270,"rate":0.08},{"upTo":null,"rate":0.02}],"taxDeductible":false,"basis":"law","note":"8% between £12,570 and £50,270, 2% above"},{"id":"pension","label":"Workplace pension (employee minimum)","category":"pension","base":"gross","formula":"0.05 * clamp(G - 6240, 0, 50270 - 6240)","when":{"minAnnual":10000},"taxDeductible":true,"basis":"law","note":"5% of qualifying earnings, taken before tax (net pay arrangement). The employee may opt out."}],"incomeTax":{"components":[{"id":"income_tax","label":"Income tax","localName":"PAYE","deductions":[{"label":"Pension contributions (net pay)","contributions":"deductible"},{"label":"Personal allowance","expr":"max(0, 12570 - max(0, G - ee('pension') - 100000) / 2)"}],"brackets":[{"upTo":37700,"rate":0.2},{"upTo":125140,"rate":0.4},{"upTo":null,"rate":0.45}]}]},"variantLabel":"Tax region","defaultVariant":"ENG","variants":[{"code":"ENG","name":"England, Wales, Northern Ireland"},{"code":"SCT","name":"Scotland","incomeTax":{"components":[{"id":"income_tax","label":"Income tax (Scottish rates)","localName":"PAYE","deductions":[{"label":"Pension contributions (net pay)","contributions":"deductible"},{"label":"Personal allowance","expr":"max(0, 12570 - max(0, G - ee('pension') - 100000) / 2)"}],"brackets":[{"upTo":3967,"rate":0.19},{"upTo":16956,"rate":0.2},{"upTo":31092,"rate":0.21},{"upTo":62430,"rate":0.42},{"upTo":125140,"rate":0.45},{"upTo":null,"rate":0.48}]}]},"assumptions":["Scottish taxpayer (Scottish income tax bands; National Insurance is UK-wide)"],"sources":[{"title":"Income Tax in Scotland: current rates 2026 to 2027","url":"https://www.gov.uk/scottish-income-tax","publisher":"GOV.UK","accessed":"2026-10-02"}]}],"sources":[{"title":"Rates and thresholds for employers 2026 to 2027","url":"https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027","publisher":"HM Revenue and Customs","accessed":"2026-10-02"},{"title":"Written statement HCWS1206: Automatic enrolment earnings thresholds 2026/27","url":"https://questions-statements.parliament.uk/written-statements/detail/2025-12-18/hcws1206","publisher":"UK Parliament / Department for Work and Pensions","accessed":"2026-10-02"},{"title":"Automatic enrolment earnings thresholds","url":"https://www.thepensionsregulator.gov.uk/en/business-advisers/automatic-enrolment-guide-for-business-advisers/9-knowing-your-clients-ongoing-duties/automatic-enrolment-earnings-threshold","publisher":"The Pensions Regulator","accessed":"2026-10-02"},{"title":"Income Tax in Scotland","url":"https://www.gov.uk/scottish-income-tax","publisher":"GOV.UK","accessed":"2026-10-02"},{"title":"Joining a workplace pension — age and enrolment conditions","url":"https://www.gov.uk/workplace-pensions/joining-a-workplace-pension","publisher":"GOV.UK","accessed":"2026-10-12"},{"title":"Workplace pension contributions — qualifying earnings and scheme variations","url":"https://www.gov.uk/workplace-pensions/what-you-your-employer-and-the-government-pay","publisher":"GOV.UK","accessed":"2026-10-12"},{"title":"Apprenticeship Levy — pay bill, connected companies and £15,000 allowance","url":"https://www.gov.uk/guidance/pay-apprenticeship-levy","publisher":"HM Revenue and Customs","accessed":"2026-10-12"},{"title":"Employer further guide 2026/27 — National Insurance earnings periods","url":"https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2026-to-2027-employer-further-guide-to-paye-and-national-insurance-contributions","publisher":"HM Revenue and Customs","accessed":"2026-10-12"}],"checks":{"official":0,"independent":10,"self":1,"byVariant":{"ENG":{"official":0,"independent":7,"self":1},"SCT":{"official":0,"independent":3,"self":0}}},"profileClarityVerification":{"checked":"2026-10-12","scope":"Age-35 enrolled-pension profile, annual-versus-pay-period explanation and assumed employer-wide levy/allowance allocation only; no new official payroll benchmark"}},"GE":{"code":"GE","name":"Georgia","currency":"GEL","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Employee is a member of the funded pension scheme (mandatory for employees, no opt-out at age 35)","Tbilisi; there are no regional or local taxes on salaries"],"notes":["The state also pays into the employee's pension account (2% up to GEL 24,000 of yearly salary, 1% up to GEL 60,000); this does not cost the employer anything and is not shown.","Georgia has no social security contributions other than the funded pension."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Funded pension (employer)","localName":"Sapensio shenatani","category":"pension","base":"contrib","rate":0.02,"basis":"law"}],"employee":[{"id":"pension","label":"Funded pension (employee)","localName":"Sapensio shenatani","category":"pension","base":"contrib","rate":0.02,"taxDeductible":true,"basis":"law","note":"Exempt from income tax"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Sashemosavlo gadasakhadi","base":"taxableGross","deductions":[{"label":"Funded pension contribution","contributions":"deductible"}],"rate":0.2}]},"sources":[{"title":"Tax Code of Georgia, articles 81 (rate) and 82(1)(b3) (exemption of funded pension contributions)","url":"https://matsne.gov.ge/en/document/view/1043717?publication=207","publisher":"Legislative Herald of Georgia (Matsne)","accessed":"2026-10-03"},{"title":"Georgia, Individual, Taxes on personal income (20% flat rate)","url":"https://taxsummaries.pwc.com/georgia/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Georgia, Individual, Other taxes (pension contributions 2% + 2% + state)","url":"https://taxsummaries.pwc.com/georgia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"EY Worldwide Personal Tax and Immigration Guide 2025-26 (March 2026 edition)","url":"https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf","publisher":"EY","accessed":"2026-10-03"}],"checks":{"official":1,"independent":1,"self":1}},"GH":{"code":"GH","name":"Ghana","currency":"GHS","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Accra, resident employee with no personal reliefs (marriage, children, dependants, old age or disability)","The whole salary is basic salary, so SSNIT is calculated on the full amount up to the monthly cap","PAYE bands of the Income Tax (Amendment) Act 2026 (Act 1178), in force from 1 September 2026, applied to the full year"],"notes":["SSNIT pension contributions are charged on basic salary only. If part of the pay is allowances, both SSNIT and the tax relief on it are lower.","The employer 13% and employee 5.5% together fund the first-tier SSNIT pension (13.5%) and the mandatory second-tier occupational pension (5%).","New tax bands apply from 1 September 2026. Pay for January to August 2026 was taxed under the earlier bands."],"minWage":{"amount":21.77,"period":"day","note":"National daily minimum wage 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"ssnit","label":"Social security and pension (employer)","localName":"SSNIT Tier 1 and Tier 2","category":"pension","base":"gross","ceiling":{"amount":69000,"period":"month"},"rate":0.13,"basis":"law","note":"13% of basic salary up to GHS 69,000 a month"}],"employee":[{"id":"ssnit","label":"Social security and pension (employee)","localName":"SSNIT","category":"pension","base":"gross","ceiling":{"amount":69000,"period":"month"},"rate":0.055,"taxDeductible":true,"basis":"law","note":"5.5% of basic salary up to GHS 69,000 a month, deductible for PAYE"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","deductions":[{"label":"Employee SSNIT contribution","contributions":"deductible"}],"brackets":[{"upTo":7056,"rate":0},{"upTo":8016,"rate":0.05},{"upTo":9216,"rate":0.1},{"upTo":44016,"rate":0.175},{"upTo":236016,"rate":0.25},{"upTo":600000,"rate":0.3},{"upTo":null,"rate":0.35}],"note":"Bands from 1 September 2026 (Act 1178), 0% to 35%"}]},"sources":[{"title":"Pay As You Earn (PAYE): bands for Year of Assessment 2026, effective 1 September 2026","url":"https://gra.gov.gh/domestic-tax/tax-types/paye/","publisher":"Ghana Revenue Authority","accessed":"2026-10-03"},{"title":"Amendments - Income Tax Act, 2026 (Act 1178) public notice","url":"https://gra.gov.gh/wp-content/uploads/2026/09/Amendments-To-The-Income-Tax-2015-Act-896_Updated-1.pdf","publisher":"Ghana Revenue Authority","accessed":"2026-10-03"},{"title":"Ghana Individual - Other taxes: social security contributions (last reviewed 11 March 2026)","url":"https://taxsummaries.pwc.com/ghana/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"SSNIT raises maximum insurable earnings to GHS 69,000 for 2026","url":"https://www.citinewsroom.com/2026/01/ssnit-raises-maximum-insurable-earnings-to-ghs-69000-for-2026/","publisher":"Citi Newsroom","accessed":"2026-10-03"},{"title":"Ghana PAYE Calculator 2026 (Act 1178 bands)","url":"https://afrotools.com/ghana/gh-paye","publisher":"AfroTools","accessed":"2026-10-03"},{"title":"Ghana Payroll Guide 2026: PAYE, SSNIT, and Employer Obligations","url":"https://anoorehr.com/blog/ghana-payroll-guide-2026","publisher":"AnooreHR","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"GQ":{"code":"GQ","name":"Equatorial Guinea","currency":"XAF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-11-08","confidence":"medium","assumptions":["Resident employee in the common (non-oil) sector","Salary is all basic pay, paid monthly; no allowances or benefits in kind","Employer in Malabo or Bata"],"notes":["A new General Tax Law has applied since 1 January 2025: salary tax runs from 0% on the first XAF 1.4 million a year to a top rate of 25% (previously 35%).","Social security (INSESO) takes 21.5% from the employer and 4.5% from the employee, plus 1% and 0.5% for the Work Protection Fund. Employee contributions reduce taxable pay.","No contribution ceiling is applied; none could be confirmed.","Statutory severance is only due on dismissal and is not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"inseso","label":"Social security (INSESO)","localName":"Instituto Nacional de Seguridad Social","category":"pension","base":"gross","rate":0.215,"basis":"law","note":"21.5% of gross pay; covers pensions, health, work accidents and family benefits"},{"id":"fpt","label":"Work Protection Fund","localName":"Fondo de Protección al Trabajo","category":"unemployment","base":"gross","rate":0.01,"basis":"law","note":"1% of gross pay"}],"employee":[{"id":"inseso","label":"Social security (INSESO)","localName":"Instituto Nacional de Seguridad Social","category":"pension","base":"gross","rate":0.045,"taxDeductible":true,"basis":"law","note":"4.5% of gross pay, deductible for salary tax"},{"id":"fpt","label":"Work Protection Fund","localName":"Fondo de Protección al Trabajo","category":"unemployment","base":"gross","rate":0.005,"taxDeductible":true,"basis":"law","note":"0.5% of pay, deductible for salary tax"}],"incomeTax":{"components":[{"id":"iss","label":"Salary tax","localName":"Impuesto sobre sueldos y salarios","base":"taxableGross","deductions":[{"label":"Employee INSESO and Work Protection Fund contributions","contributions":"deductible"}],"brackets":[{"upTo":1400000,"rate":0},{"upTo":5000000,"rate":0.1},{"upTo":10000000,"rate":0.15},{"upTo":15000000,"rate":0.2},{"upTo":null,"rate":0.25}]}]},"sources":[{"title":"Equatorial Guinea: Individual, Taxes on personal income (reviewed 21 Nov 2025)","url":"https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Equatorial Guinea: Individual, Other taxes and Deductions (INSESO, Work Protection Fund)","url":"https://taxsummaries.pwc.com/equatorial-guinea/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Presentación oficial de la nueva Ley General Tributaria de Guinea Ecuatorial (13 Jan 2025)","url":"https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial","publisher":"Guinea Ecuatorial Press (Oficina de Información y Prensa)","accessed":"2026-10-02"},{"title":"Hacienda presenta los cambios clave en la nueva Ley General Tributaria (salary tax exempt amount 1,000,000 to 1,400,000)","url":"https://ahoraeg.com/politica/2025/01/08/hacienda-presenta-los-cambios-clave-en-la-nueva-ley-general-tributaria-de-guinea-ecuatorial/","publisher":"AhoraEG","accessed":"2026-10-04"}],"checks":{"official":0,"independent":0,"self":3}},"GR":{"code":"GR","name":"Greece","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Private-sector employee insured with e-EFKA (standard rates), aged over 30, no dependent children","Tax resident with only employment income; meets the electronic payment spending requirement","Salary paid monthly plus the statutory Christmas bonus, Easter bonus and holiday allowance"],"notes":["Lower tax rates apply to employees aged up to 30 and to parents of dependent children; they are not included.","The Christmas and Easter bonuses include the statutory 4.166% increase, so annual pay is about 14.06 monthly salaries.","Social insurance contributions are capped at EUR 7,761.94 of monthly pay in 2026."],"minWage":{"amount":12937.5,"period":"year","note":"EUR 920 a month from 1 April 2026, plus the statutory bonuses"},"pay":{"extraPayments":[{"id":"christmas","label":"Christmas bonus","localName":"Δώρο Χριστουγέννων","months":1.041667,"basis":"law"},{"id":"easter","label":"Easter bonus","localName":"Δώρο Πάσχα","months":0.520833,"basis":"law"},{"id":"holiday","label":"Holiday allowance","localName":"Επίδομα αδείας","months":0.5,"basis":"law"}],"note":"Salaries are paid 12 times a year plus a Christmas bonus, an Easter bonus and a holiday allowance (about 14 salaries)."},"employer":[{"id":"efka","label":"Social insurance (pensions, health, unemployment)","localName":"Εισφορές e-ΕΦΚΑ εργοδότη","category":"pension","ceiling":108667.16,"rate":0.2179,"basis":"law","note":"Capped at EUR 7,761.94 of monthly pay (also applied to the bonuses)."}],"employee":[{"id":"efka","label":"Social insurance (pensions, health, unemployment)","localName":"Εισφορές e-ΕΦΚΑ εργαζομένου","category":"pension","ceiling":108667.16,"rate":0.1337,"taxDeductible":true,"basis":"law","note":"Capped at EUR 7,761.94 of monthly pay (also applied to the bonuses)."}],"incomeTax":{"components":[{"id":"income_tax","label":"Income tax","localName":"Φόρος εισοδήματος","base":"taxableGross","deductions":[{"label":"Social insurance contributions","contributions":"deductible"}],"brackets":[{"upTo":10000,"rate":0.09},{"upTo":20000,"rate":0.2},{"upTo":30000,"rate":0.26},{"upTo":40000,"rate":0.34},{"upTo":60000,"rate":0.39},{"upTo":null,"rate":0.44}],"adjustments":[{"type":"credit","label":"Tax reduction for wage earners (EUR 777, phased out above EUR 12,000)","expr":"max(0, 777 - 0.02 * max(0, T - 12000))"}]}]},"sources":[{"title":"AADE circular E.3068/2025: Law 5246/2025 income tax scale from 1 January 2026 (ITC art. 15)","url":"https://www.taxheaven.gr/circulars/51509/o-3068-2025","publisher":"Independent Authority for Public Revenue (AADE), via Taxheaven","accessed":"2026-10-03"},{"title":"e-EFKA circular 4/2026: contribution ceiling EUR 7,761.94 from 1 January 2026","url":"https://www.taxheaven.gr/circulars/51989/egkyklios-e-efka-4-2026","publisher":"e-EFKA, via Taxheaven","accessed":"2026-10-03"},{"title":"Ministerial decision 8934/27-03-2026: statutory minimum wage EUR 920 from 1 April 2026","url":"https://www.taxheaven.gr/circulars/52502/8934-27-03-2026","publisher":"Ministry of Labour and Social Security, via Taxheaven","accessed":"2026-10-03"},{"title":"Greece: Taxes on personal income, Other taxes, Deductions (reviewed 8 September 2026)","url":"https://taxsummaries.pwc.com/greece/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Υπολογισμός Καθαρού και Μικτού Μισθού 2026","url":"https://www.mikta-kathara.gr/","publisher":"mikta-kathara.gr","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":2}},"GT":{"code":"GT","name":"Guatemala","currency":"GTQ","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"high","assumptions":["Guatemala City (economic district CE1); non-agricultural activity","No VAT invoice credit claimed (planilla del IVA, up to Q12,000) and no other deductions"],"notes":["Severance (one month per year of service) is paid on dismissal and is not included; many employers provision about 8.33% for it.","Employees who file the VAT invoice schedule can deduct up to Q12,000 more a year; not applied."],"minWage":{"amount":4002.28,"period":"month","note":"Non-agricultural minimum wage, Guatemala department (CE1), 2026, plus the Q250 incentive bonus"},"pay":{"extraPayments":[{"id":"bonif","label":"Incentive bonus (bonificación incentivo)","amount":{"amount":250,"period":"month"},"contributions":false,"separatePayment":false,"basis":"law"},{"id":"bono14","label":"Annual bonus (Bono 14, July)","months":1,"contributions":false,"taxable":false,"basis":"law"},{"id":"aguinaldo","label":"Christmas bonus (aguinaldo, December)","months":1,"contributions":false,"taxable":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + Q250 monthly incentive bonus + Bono 14 + aguinaldo."},"employer":[{"id":"igss_er","label":"Social security (IGSS)","localName":"Cuota patronal IGSS","category":"pension","base":"contrib","rate":0.1067,"basis":"law"},{"id":"irtra","label":"Workers' recreation institute (IRTRA)","localName":"IRTRA","category":"other","base":"contrib","rate":0.01,"basis":"law"},{"id":"intecap","label":"Technical training institute (INTECAP)","localName":"INTECAP","category":"training","base":"contrib","rate":0.01,"basis":"law"}],"employee":[{"id":"igss","label":"Social security (IGSS)","localName":"Cuota laboral IGSS","category":"pension","base":"contrib","rate":0.0483,"basis":"law","taxDeductible":true}],"incomeTax":{"components":[{"id":"isr","label":"Income tax","localName":"ISR rentas del trabajo","base":"taxableGross","deductions":[{"label":"Personal deduction (Q48,000)","amount":48000},{"label":"Extraordinary 2026 deduction (Decreto 13-2026)","amount":3024},{"label":"Social security contributions","contributions":"deductible"}],"brackets":[{"upTo":300000,"rate":0.05},{"upTo":null,"rate":0.07}]}]},"sources":[{"title":"Guatemala: reforma a la Ley de Actualización Tributaria, Decreto 13-2026","url":"https://www.ey.com/es_ce/technical/tax/tax-alerts/guatemala-reforma-a-la-ley-de-actualizacion-tributaria-decreto-13-2026","publisher":"EY","accessed":"2026-10-02"},{"title":"Guatemala: salario mínimo 2026 (Acuerdo Gubernativo 256-2025)","url":"https://www.ey.com/es_ce/technical/tax/tax-alerts/guatemala-salario-minimo-2026","publisher":"EY","accessed":"2026-10-02"},{"title":"Cómo calcular el ISR 2026 en Guatemala: guía técnica y calculadora","url":"https://vescco.tax/blog/como-calcular-el-isr-2026-en-guatemala-guia-tecnica-y-calculadora/","publisher":"Vesco Consultores","accessed":"2026-10-02"},{"title":"¿A partir de qué salario se paga ISR en Guatemala? (tarifa art. 73, IGSS 4.83%)","url":"https://www.prensalibre.com/economia/a-partir-de-que-salario-se-paga-isr-en-guatemala-y-como-se-calcula/","publisher":"Prensa Libre","accessed":"2026-10-02"}],"checks":{"official":1,"independent":2,"self":1}},"GY":{"code":"GY","name":"Guyana","currency":"GYD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Resident employee in Georgetown, no insurance premium or child allowance deductions"],"notes":["The personal allowance is the greater of GYD 1,680,000 a year or one third of income.","There is no statutory 13th-month pay in Guyana."],"minWage":{"amount":44200,"period":"month","note":"National minimum wage, private sector (last confirmed; verify)"},"pay":{"extraPayments":[]},"employer":[{"id":"nis","label":"National Insurance (employer)","localName":"NIS","category":"pension","base":"gross","rate":0.084,"ceiling":{"amount":280000,"period":"month"},"basis":"law"}],"employee":[{"id":"nis","label":"National Insurance (employee)","localName":"NIS","category":"pension","base":"gross","rate":0.056,"ceiling":{"amount":280000,"period":"month"},"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax (PAYE)","base":"taxableGross","deductions":[{"label":"Personal allowance (greater of GYD 1,680,000 or one third of income)","expr":"max(1680000, G / 3)"},{"label":"NIS contributions","contributions":"deductible"}],"brackets":[{"upTo":3360000,"rate":0.25},{"upTo":null,"rate":0.35}]}]},"sources":[{"title":"Guyana: Individual, taxes on personal income (reviewed 2 Jun 2026)","url":"https://taxsummaries.pwc.com/guyana/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Guyana: Individual, significant developments (2026 allowance and band)","url":"https://taxsummaries.pwc.com/guyana/individual/significant-developments","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Guyana: Individual, other taxes (NIS rates and ceiling)","url":"https://taxsummaries.pwc.com/guyana/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"PAYE rates and calculations (NIS deduction in chargeable income)","url":"https://gra.gov.gy/business/tax-operations-and-services/accounting-for-employees/rates-calculations/","publisher":"Guyana Revenue Authority","accessed":"2026-10-02"}],"checks":{"official":0,"independent":2,"self":1}},"HK":{"code":"HK","name":"Hong Kong","currency":"HKD","taxYear":"2026/27","confidence":"high","assumptions":["Single, basic allowance only (145,000 HKD for 2026/27)","Hong Kong employment, full year"],"notes":["Hong Kong does not withhold salaries tax. It is assessed after the tax year.","Employees' compensation insurance is compulsory. Its premium depends on the insurer and is not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"mpf","label":"MPF (employer)","localName":"Mandatory Provident Fund","category":"pension","base":"gross","rate":0.05,"ceiling":{"amount":30000,"period":"month"},"basis":"law"}],"employee":[{"id":"mpf","label":"MPF (employee)","localName":"Mandatory Provident Fund","category":"pension","base":"gross","rate":0.05,"ceiling":{"amount":30000,"period":"month"},"when":{"minMonthly":7100},"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"st","label":"Salaries tax","deductions":[{"label":"MPF contributions (max 18,000)","contributions":"deductible","max":18000},{"label":"Basic allowance","amount":145000}],"brackets":[{"upTo":50000,"rate":0.02},{"upTo":100000,"rate":0.06},{"upTo":150000,"rate":0.1},{"upTo":200000,"rate":0.14},{"upTo":null,"rate":0.17}],"adjustments":[{"type":"cap","label":"Standard rate limit (15% / 16%)","expr":"0.15 * min(base - min(ee('mpf'), 18000), 5000000) + 0.16 * max(0, base - min(ee('mpf'), 18000) - 5000000)"}]}]},"sources":[{"title":"Hong Kong SAR: taxes on personal income","url":"https://taxsummaries.pwc.com/hong-kong-sar/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Hong Kong SAR: other taxes (MPF)","url":"https://taxsummaries.pwc.com/hong-kong-sar/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"A guide to Salaries Tax (1) How to compute Salaries Tax? (PAM 39(e), May 2026)","url":"https://www.ird.gov.hk/eng/pdf/pam39e.pdf","publisher":"Inland Revenue Department","accessed":"2026-10-04"},{"title":"MPF system: mandatory contributions for employees (7,100 and 30,000 relevant income levels)","url":"https://www.mpfa.org.hk/en/mpf-system/mandatory-contributions/employees","publisher":"Mandatory Provident Fund Schemes Authority","accessed":"2026-10-04"},{"title":"20 frequently asked questions for personal tax 2026 (basic allowance 145,000 for 2026/27)","url":"https://www.pkf-hk.com/insights/articles/20-frequently-asked-questions-for-personal-tax-2026/","publisher":"PKF Hong Kong","accessed":"2026-10-04"},{"title":"Hong Kong tax calculator (2026/27 example)","url":"https://worldsalaries.com/hong-kong-tax-calculator","publisher":"WorldSalaries","accessed":"2026-10-04"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":1,"independent":1,"self":3}},"HN":{"code":"HN","name":"Honduras","currency":"HNL","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Tegucigalpa; employer with more than 10 employees (RAP and INFOP apply)","13th and 14th month salaries are not subject to social security contributions or income tax","Income tax uses only the standard L 40,000 medical expense deduction"],"notes":["Honduras sets minimum wages by economic activity and company size; the 2026 table runs up to L 19,298.72 a month.","Severance is paid on dismissal; the 4% labour reserve fund deposit shown here builds up the worker's individual severance account."],"minWage":null,"pay":{"extraPayments":[{"id":"d14","label":"14th-month salary (June)","months":1,"contributions":false,"taxable":false,"basis":"law"},{"id":"d13","label":"13th-month salary (aguinaldo, December)","months":1,"contributions":false,"taxable":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + 14th month (June) + 13th month (December)."},"employer":[{"id":"ihss_em","label":"Health and maternity insurance (IHSS)","localName":"IHSS enfermedad y maternidad","category":"health","base":"contrib","basis":"law","rate":0.05,"ceiling":{"amount":11903.13,"period":"month"}},{"id":"ihss_ivm","label":"Disability, old-age and death pension (IHSS)","localName":"IHSS IVM","category":"pension","base":"contrib","basis":"law","rate":0.035,"ceiling":{"amount":11903.13,"period":"month"}},{"id":"ihss_rp","label":"Professional risk insurance (IHSS)","localName":"IHSS riesgos profesionales","category":"injury","base":"contrib","basis":"law","rate":0.002,"ceiling":{"amount":11903.13,"period":"month"}},{"id":"rap_frl","label":"Labour reserve fund (severance)","localName":"RAP Fondo de Reserva Laboral","category":"accrual","base":"contrib","basis":"law","rate":0.04,"ceiling":{"amount":57896.16,"period":"month"}},{"id":"rap_foviif","label":"Housing and financial inclusion fund (RAP)","localName":"RAP FOVIIF","category":"housing","base":"contrib","basis":"law","brackets":[{"upTo":11903.13,"rate":0},{"upTo":null,"rate":0.015}],"bracketPeriod":"month"},{"id":"infop","label":"Vocational training levy (INFOP)","localName":"INFOP","category":"training","base":"contrib","basis":"law","rate":0.01}],"employee":[{"id":"ihss_em","label":"Health and maternity insurance (IHSS)","localName":"IHSS enfermedad y maternidad","category":"health","base":"contrib","basis":"law","rate":0.025,"ceiling":{"amount":11903.13,"period":"month"},"taxDeductible":false},{"id":"ihss_ivm","label":"Disability, old-age and death pension (IHSS)","localName":"IHSS IVM","category":"pension","base":"contrib","basis":"law","rate":0.025,"ceiling":{"amount":11903.13,"period":"month"},"taxDeductible":false},{"id":"rap","label":"Housing and financial inclusion fund (RAP)","localName":"RAP FOVIIF","category":"housing","base":"contrib","basis":"law","brackets":[{"upTo":11903.13,"rate":0},{"upTo":null,"rate":0.015}],"bracketPeriod":"month","taxDeductible":false}],"incomeTax":{"components":[{"id":"isr","label":"Income tax","localName":"Impuesto sobre la renta","base":"taxableGross","deductions":[{"label":"Medical expenses deduction","amount":40000}],"brackets":[{"upTo":228324.32,"rate":0},{"upTo":348154.1,"rate":0.15},{"upTo":809660.75,"rate":0.2},{"upTo":null,"rate":0.25}]}]},"sources":[{"title":"Honduras: actualización tabla progresiva ISR persona natural 2026 (SAR comunicado)","url":"https://www.ey.com/es_ce/technical/tax/tax-alerts/honduras-actualizacion-tabla-progresiva-isr-persona-natural-nuevas-tarifas-para-la-tributacion-sobre-la-renta-efectiva-de-los-colaboradores","publisher":"EY","accessed":"2026-10-02"},{"title":"SAR actualiza tabla progresiva para 2026 (Comunicado SAR 02-2026)","url":"https://www.deloitte.com/latam/es/services/tax/perspectives/hn-12ene26-sar-actualiza-tabla-progresiva-para-2026-honduras.html","publisher":"Deloitte","accessed":"2026-10-02"},{"title":"Actualizados techos y porcentajes del RAP para 2026","url":"https://publicaciones.bdsasesores.com/blog/actualizados-techos-y-porcentajes-del-rap-2026","publisher":"BDS Asesores","accessed":"2026-10-02"},{"title":"Cómo calcular el IHSS en Honduras (2026)","url":"https://koddix.com/blog/como-calcular-ihss-honduras","publisher":"KODDIX","accessed":"2026-10-02"},{"title":"Guía: cómo calcular el ISR y RAP en Honduras 2026","url":"https://humanosisu.net/recursos/guia-calcular-isr-rap-honduras-2026","publisher":"Humano SISU","accessed":"2026-10-02"}],"checks":{"official":2,"independent":1,"self":1}},"HR":{"code":"HR","name":"Croatia","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Resident in the City of Zagreb, aged over 30, no dependants (basic personal allowance only)","Insured in both pension pillars (pillar I 15% and pillar II 5%)","Only Croatian employment income, paid monthly"],"notes":["Income tax rates are set by each city or municipality; Zagreb applies 23% and 33%.","Employees up to 25 pay no tax on income in the lower bracket and those aged 26 to 30 pay half; this is not included.","Christmas bonuses and holiday allowances are voluntary and can be paid tax-free up to set limits; they are not included."],"minWage":{"amount":1050,"period":"month","note":"Minimum gross wage 2026"},"pay":{"extraPayments":[],"note":"Salaries are paid monthly, 12 times a year."},"employer":[{"id":"health","label":"Health insurance","localName":"Doprinos za obvezno zdravstveno osiguranje","category":"health","rate":0.165,"basis":"law"}],"employee":[{"id":"pension_1","label":"Pension insurance, pillar I","localName":"Doprinos za mirovinsko osiguranje (I. stup)","category":"pension","ceiling":{"amount":11958,"period":"month"},"formula":"0.15 * max(0, B - 12 * (M <= 700 ? 300 : (M <= 1300 ? 0.5 * (1300 - M) : 0)))","taxDeductible":true,"basis":"law","note":"15% of gross pay up to EUR 11,958 a month; the base is reduced for monthly pay up to EUR 1,300."},{"id":"pension_2","label":"Pension insurance, pillar II (individual savings)","localName":"Doprinos za mirovinsko osiguranje (II. stup)","category":"pension","ceiling":{"amount":11958,"period":"month"},"rate":0.05,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"income_tax","label":"Income tax (Zagreb rates)","localName":"Porez na dohodak","base":"taxableGross","deductions":[{"label":"Pension contributions","contributions":"deductible"},{"label":"Basic personal allowance (EUR 600 a month)","amount":{"amount":600,"period":"month"}}],"brackets":[{"upTo":60000,"rate":0.23},{"upTo":null,"rate":0.33}]}]},"sources":[{"title":"Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (Excel)","url":"https://porezna-uprava.gov.hr/hr/porezne-stope-godisnjeg-poreza-na-dohodak/4764","publisher":"Porezna uprava (Croatian Tax Administration)","accessed":"2026-10-03"},{"title":"Osobni odbitak ili neoporezivi dio plaće (EUR 600 a month)","url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","publisher":"Porezna uprava (Croatian Tax Administration)","accessed":"2026-10-03"},{"title":"Croatia: Taxes on personal income, Other taxes, Sample calculation (reviewed 27 August 2026)","url":"https://taxsummaries.pwc.com/croatia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"RRiF kalkulator plaće za isplate poslije 1. siječnja 2026. (form fields: pillar I base reduction, 600 EUR allowance)","url":"https://www.rrif.hr/wct_index.php?run=kalk122&wct=230&neto_bruto=bruto","publisher":"RRiF","accessed":"2026-10-03"},{"title":"Brošura: Umanjenje mjesečne osnovice za obračun doprinosa za MO I. stup (PDF, examples)","url":"https://porezna-uprava.gov.hr/hr/brosura-umanjenje-mjesecne-osnovice/7618","publisher":"Porezna uprava (Croatian Tax Administration)","accessed":"2026-10-03"}],"checks":{"official":1,"independent":1,"self":3}},"HU":{"code":"HU","name":"Hungary","currency":"HUF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Employment relationship (munkaviszony), single tax resident, age 35, no children, so no family allowance and none of the exemptions for people under 25 or for mothers","No employer social tax allowances (they apply only to specific groups such as jobseekers or researchers)"],"notes":["Hungary has flat rates with no ceilings: employee social security 18.5%, income tax 15% and employer social contribution tax 13% of gross pay.","People under 25 and some mothers are exempt from income tax up to set limits; this is not reflected.","Not included: the rehabilitation contribution that employers with more than 25 staff pay when fewer than 5% of staff are people with reduced working capacity."],"minWage":{"amount":322800,"period":"month","note":"Minimum wage from 1 January 2026; jobs that require at least secondary education have a guaranteed minimum of HUF 373,200"},"pay":{"extraPayments":[]},"employer":[{"id":"szocho","label":"Social contribution tax","localName":"Szociális hozzájárulási adó (szocho)","category":"tax","rate":0.13,"basis":"law","note":"13% of gross pay, no ceiling"}],"employee":[{"id":"tb","label":"Social security contribution","localName":"Társadalombiztosítási járulék","category":"pension","rate":0.185,"taxDeductible":false,"basis":"law","note":"18.5% of gross pay, no ceiling; covers pension (10%), health (7%) and labour market (1.5%) insurance"}],"incomeTax":{"components":[{"id":"szja","label":"Personal income tax","localName":"Személyi jövedelemadó (szja)","rate":0.15}]},"sources":[{"title":"Fizetendő járulékok 2026. január 1-jétől","url":"https://nav.gov.hu/ugyfeliranytu/adokulcsok_jarulekmertekek/fizetendo_jar","publisher":"NAV (National Tax and Customs Administration)","accessed":"2026-10-03"},{"title":"Hungary: Individual other taxes and taxes on personal income (last reviewed 1 July 2026)","url":"https://taxsummaries.pwc.com/hungary/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Bérkalkulátor 2026","url":"https://www.berkalkulator.hu/berkalkulator-2026","publisher":"Bérkalkulátor.hu (Brand & Standard Capital, HR Portal)","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"ID":{"code":"ID","name":"Indonesia","currency":"IDR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Jakarta, Indonesian permanent employee, tax resident, single with no dependants (PTKP TK/0)","Religious holiday allowance (THR) of one month's salary paid once a year","Contributions on the monthly fixed wage (THR is not part of the BPJS wage base)","Office work: lowest work accident risk group (0.24%)","Income tax is the annual PPh 21 under Article 17 rates, which the December payroll settles"],"notes":["Monthly PPh 21 withholding uses effective rates (TER) from January to November; December trues up to the annual tax shown here.","The pension (JP) contribution stops at a wage of IDR 11,086,300 a month and health insurance at IDR 12,000,000.","The public housing savings scheme (Tapera) is not yet mandatory for private employees and is not included."],"minWage":null,"pay":{"extraPayments":[{"id":"thr","label":"Religious holiday allowance (THR)","months":1,"basis":"law","contributions":false}],"note":"THR of one month's wage is due at least 7 days before the employee's main religious holiday."},"employer":[{"id":"jht","label":"Old-age savings (JHT)","localName":"Jaminan Hari Tua","category":"pension","base":"salary","rate":0.037,"basis":"law"},{"id":"jp","label":"Pension (JP)","localName":"Jaminan Pensiun","category":"pension","base":"salary","ceiling":{"amount":11086300,"period":"month"},"rate":0.02,"basis":"law"},{"id":"jkk","label":"Work accident insurance (JKK)","localName":"Jaminan Kecelakaan Kerja","category":"injury","base":"salary","rate":0.0024,"basis":"law","varies":"0.24% to 1.74% depending on the risk group; office rate shown"},{"id":"jkm","label":"Death insurance (JKM)","localName":"Jaminan Kematian","category":"insurance","base":"salary","rate":0.003,"basis":"law"},{"id":"bpjs_kes","label":"Health insurance (BPJS Kesehatan)","localName":"BPJS Kesehatan","category":"health","base":"salary","ceiling":{"amount":12000000,"period":"month"},"rate":0.04,"basis":"law"}],"employee":[{"id":"jht","label":"Old-age savings (JHT)","localName":"Jaminan Hari Tua","category":"pension","base":"salary","rate":0.02,"taxDeductible":true,"basis":"law"},{"id":"jp","label":"Pension (JP)","localName":"Jaminan Pensiun","category":"pension","base":"salary","ceiling":{"amount":11086300,"period":"month"},"rate":0.01,"taxDeductible":true,"basis":"law"},{"id":"bpjs_kes","label":"Health insurance (BPJS Kesehatan)","localName":"BPJS Kesehatan","category":"health","base":"salary","ceiling":{"amount":12000000,"period":"month"},"rate":0.01,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"pph21","label":"Income tax (PPh 21)","localName":"PPh Pasal 21","base":{"parts":["taxableGross","er:jkk","er:jkm","er:bpjs_kes"]},"deductions":[{"label":"Occupational expense (5%, max IDR 6 million)","of":{"parts":["taxableGross","er:jkk","er:jkm","er:bpjs_kes"]},"rate":0.05,"max":6000000},{"label":"Employee JHT and JP contributions","contributions":["jht","jp"]},{"label":"Non-taxable income (PTKP TK/0)","amount":54000000}],"roundTaxable":1000,"brackets":[{"upTo":60000000,"rate":0.05},{"upTo":250000000,"rate":0.15},{"upTo":500000000,"rate":0.25},{"upTo":5000000000,"rate":0.3},{"upTo":null,"rate":0.35}],"note":"Taxable income includes the employer's work accident, death and health insurance premiums"}]},"sources":[{"title":"Indonesia: Individual other taxes (social security), taxes on personal income, sample tax calculation 2026 (reviewed 11 June 2026)","url":"https://taxsummaries.pwc.com/indonesia/individual/sample-personal-income-tax-calculation","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Program Penerima Upah (JHT, JKK, JKM, JP)","url":"https://www.bpjsketenagakerjaan.go.id/penerima-upah.html","publisher":"BPJS Ketenagakerjaan","accessed":"2026-10-03"},{"title":"Indonesia: Individual other taxes","url":"https://taxsummaries.pwc.com/indonesia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"IE":{"code":"IE","name":"Ireland","currency":"EUR","taxYear":"2026","confidence":"high","assumptions":["Single, PAYE employee with the personal and employee tax credits","PRSI class A1","Enrolled in the MyFutureFund auto-enrolment pension (no other workplace pension)"],"notes":["PRSI rates rose on 1 October 2026. The calculator applies the new rates to the whole year.","MyFutureFund applies to employees aged 23 to 60 earning at least 20,000 EUR who have no workplace pension. Employees can opt out after six months."],"minWage":{"amount":14.15,"period":"hour","note":"National minimum wage from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"prsi","label":"Employer PRSI","localName":"PRSI class A1","category":"pension","base":"gross","tiers":[{"upTo":28704,"rate":0.0915},{"upTo":null,"rate":0.114}],"basis":"law","note":"11.40% on all pay above 552 EUR a week (lower rate below)"},{"id":"aep","label":"MyFutureFund pension (employer)","category":"pension","base":"gross","rate":0.015,"ceiling":80000,"when":{"minAnnual":20000},"basis":"law"}],"employee":[{"id":"prsi","label":"Employee PRSI","localName":"PRSI class A1","category":"pension","base":"gross","formula":"B <= 18304 ? 0 : max(0, 0.0435 * B - max(0, 624 - (B - 18304) / 6))","taxDeductible":false,"basis":"law","note":"4.35% of all pay once earnings exceed 352 EUR a week, less the PRSI credit (up to 12 EUR a week, reduced by one sixth of earnings above 352.01 EUR and nil from 424 EUR a week)"},{"id":"aep","label":"MyFutureFund pension (employee)","category":"pension","base":"gross","rate":0.015,"ceiling":80000,"when":{"minAnnual":20000},"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"it","label":"Income tax","brackets":[{"upTo":44000,"rate":0.2},{"upTo":null,"rate":0.4}],"adjustments":[{"type":"credit","label":"Personal tax credit","amount":2000},{"type":"credit","label":"Employee (PAYE) tax credit","of":"gross","rate":0.2,"max":2000}]},{"id":"usc","label":"Universal Social Charge","base":"gross","brackets":[{"upTo":12012,"rate":0.005},{"upTo":28700,"rate":0.02},{"upTo":70044,"rate":0.03},{"upTo":null,"rate":0.08}],"when":{"minAnnual":13000.01},"note":"Not charged when total income is 13,000 EUR or less"}]},"sources":[{"title":"Tax rates, bands and reliefs","url":"https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx","publisher":"Revenue","accessed":"2026-10-04"},{"title":"USC standard rates and thresholds","url":"https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx","publisher":"Revenue","accessed":"2026-10-04"},{"title":"Ireland: other taxes (PRSI, USC)","url":"https://taxsummaries.pwc.com/ireland/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":1,"independent":4,"self":3}},"IL":{"code":"IL","name":"Israel","currency":"ILS","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Resident single man with 2.25 credit points (a woman has 2.75), no children, no development-area or other extra credits","Mandatory pension at the legal minimum: employer 6.5% plus 6% severance, employee 6%, on salary up to the average wage (ILS 13,769 a month in 2026)","Recreation pay for 5 days at ILS 418 a day (first years of service), paid once a year","No study fund (keren hishtalmut), company car or other benefits"],"notes":["Many employers pay pension on the full salary, not only up to the average wage. That raises both employer cost and the employee deduction.","Employers often pay 8.33% instead of 6% into the severance component. With 6%, the employer still owes the difference if it dismisses the employee.","Recreation pay rises with seniority, from 5 days in the first year to 10 days after 20 years."],"minWage":{"amount":6443.85,"period":"month","note":"Minimum wage from 1 April 2026"},"pay":{"extraPayments":[{"id":"havraa","label":"Recreation pay (5 days)","amount":2090,"basis":"law"}],"note":"Recreation pay (dmei havraa) is paid once a year under a general extension order."},"employer":[{"id":"ni","label":"National Insurance (employer)","localName":"ביטוח לאומי","category":"other","base":"gross","brackets":[{"upTo":7703,"rate":0.0451},{"upTo":51910,"rate":0.076}],"bracketPeriod":"month","basis":"law","note":"4.51% up to ILS 7,703 a month and 7.6% up to ILS 51,910 a month"},{"id":"pension","label":"Pension (employer)","localName":"תגמולי מעסיק","category":"pension","base":"salary","ceiling":{"amount":13769,"period":"month"},"rate":0.065,"basis":"law","note":"6.5% of salary up to the average wage"},{"id":"severance","label":"Severance fund contribution","localName":"פיצויים","category":"accrual","base":"salary","ceiling":{"amount":13769,"period":"month"},"rate":0.06,"basis":"law","note":"6% of salary up to the average wage, paid into the pension fund"}],"employee":[{"id":"ni","label":"National Insurance (employee)","localName":"ביטוח לאומי","category":"other","base":"gross","brackets":[{"upTo":7703,"rate":0.0104},{"upTo":51910,"rate":0.07}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"1.04% up to ILS 7,703 a month and 7% up to ILS 51,910 a month"},{"id":"health","label":"Health insurance tax","localName":"מס בריאות","category":"health","base":"gross","brackets":[{"upTo":7703,"rate":0.0323},{"upTo":51910,"rate":0.0517}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"3.23% up to ILS 7,703 a month and 5.17% up to ILS 51,910 a month"},{"id":"pension","label":"Pension (employee)","localName":"תגמולי עובד","category":"pension","base":"salary","ceiling":{"amount":13769,"period":"month"},"rate":0.06,"taxDeductible":false,"basis":"law","note":"6% of salary up to the average wage; gives a 35% tax credit instead of a deduction"}],"incomeTax":{"components":[{"id":"income_tax","label":"Income tax","localName":"מס הכנסה","base":"taxableGross","brackets":[{"upTo":84120,"rate":0.1},{"upTo":120720,"rate":0.14},{"upTo":228000,"rate":0.2},{"upTo":301200,"rate":0.31},{"upTo":560280,"rate":0.35},{"upTo":null,"rate":0.47}],"adjustments":[{"type":"credit","label":"Personal credit points (2.25 x ILS 242 a month)","amount":6534},{"type":"credit","label":"Pension contribution credit (35%)","expr":"0.35 * min(ee('pension'), 0.07 * min(S, 116400))"}],"note":"2026 rates from 10% to 47%, less credit points and the 35% credit on pension contributions"},{"id":"surtax","label":"High income surtax","localName":"מס יסף","base":"taxableGross","brackets":[{"upTo":721560,"rate":0},{"upTo":null,"rate":0.03}],"note":"3% on annual income above ILS 721,560"}]},"sources":[{"title":"Israel Individual - Taxes on personal income (last reviewed 29 June 2026)","url":"https://taxsummaries.pwc.com/israel/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Israel Individual - Other tax credits and incentives (credit point ILS 242)","url":"https://taxsummaries.pwc.com/israel/individual/other-tax-credits-and-incentives","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"National insurance and health insurance rates for employees (from 01.01.2026)","url":"https://www.btl.gov.il/Insurance/Rates/Pages/%D7%9C%D7%A2%D7%95%D7%91%D7%93%D7%99%D7%9D%20%D7%A9%D7%9B%D7%99%D7%A8%D7%99%D7%9D.aspx","publisher":"National Insurance Institute of Israel (Bituach Leumi)","accessed":"2026-10-03"},{"title":"Tax brackets 2026 (מדרגות מס הכנסה 2026)","url":"https://adircpa.com/numbers/tax-brackets","publisher":"Adir Israel CPA","accessed":"2026-10-03"},{"title":"Minimum wage and employer cost 2026 (recreation pay, mandatory pension)","url":"https://adircpa.com/numbers/minimum-wage","publisher":"Adir Israel CPA","accessed":"2026-10-03"},{"title":"Deposit ceilings for provident and study funds 2026 (pension credit cap, average wage)","url":"https://media.harel-group.co.il/media/eh3fyryd/%D7%AA%D7%A7%D7%A8%D7%95%D7%AA-%D7%94%D7%A4%D7%A7%D7%93%D7%94-%D7%91%D7%A7%D7%95%D7%A4%D7%95%D7%AA-%D7%94%D7%92%D7%9E%D7%9C-%D7%95%D7%91%D7%A7%D7%A8%D7%A0%D7%95%D7%AA-%D7%94%D7%A9%D7%AA%D7%9C%D7%9E%D7%95%D7%AA-2026.pdf","publisher":"Harel Insurance","accessed":"2026-10-03"},{"title":"Net salary calculator 2026 (מחשבון ברוטו נטו)","url":"https://icf.co.il/net-salary-calculator/","publisher":"icf.co.il","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"IN":{"code":"IN","name":"India","currency":"INR","taxYear":"2026-27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["New tax regime (the default regime), resident individual under 60, salary is the only income","Basic wages (basic pay plus dearness allowance) are 50% of gross pay, the minimum share allowed by the wage definition in the Labour Codes in force since 21 November 2025","Provident fund on basic wages up to the statutory ceiling of INR 25,000 a month, in force since 17 September 2026","Employer covered by the provident fund, ESI and gratuity rules (more than 20 employees)","Bengaluru, Karnataka by default; the other locations only change professional tax"],"notes":["Gratuity is shown as a yearly accrual of 4.81% of basic wages. It is paid when the employee leaves after 5 years of service (1 year for fixed-term staff).","Provident fund is shown on basic wages up to INR 25,000 a month, the most common practice. Some employers contribute on full basic pay, which costs more.","A new joiner whose basic wages exceed INR 25,000 a month and who was never a provident fund member can be left out of the scheme. Most employees are existing members, so it is shown.","ESI is modeled for an already eligible employee whose assessed monthly ESI wages are assumed to be 50% of gross and no more than INR 21,000. Actual statutory wage components, existing contribution-period cover, disability exceptions and the separate statutory bonus must be checked; bonus is not included.","Labour welfare fund contributions (a few hundred rupees a year at most) and group medical insurance are not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"epf","label":"Provident fund and pension (employer)","localName":"EPF + EPS","category":"pension","base":"contrib","baseFactor":0.5,"ceiling":{"amount":25000,"period":"month"},"rate":0.12,"basis":"law","note":"12% of basic wages up to INR 25,000 a month; 8.33% goes to the pension scheme (EPS) for EPS members"},{"id":"edli","label":"Deposit-linked life insurance","localName":"EDLI","category":"insurance","base":"contrib","baseFactor":0.5,"ceiling":{"amount":25000,"period":"month"},"rate":0.005,"basis":"law"},{"id":"epf_admin","label":"Provident fund administration charges","localName":"EPF admin charges","category":"other","base":"contrib","baseFactor":0.5,"ceiling":{"amount":25000,"period":"month"},"rate":0.005,"basis":"law"},{"id":"esi","label":"Employees' State Insurance (employer)","localName":"ESI","category":"health","base":"contrib","baseFactor":0.5,"rate":0.0325,"basis":"law","note":"Assessed monthly ESI wages are assumed to equal 50% of gross in this planning profile. Each monthly contribution share is rounded up to a rupee before multiplying by 12. Coverage, statutory wage components and continuation after a raise must be checked.","formula":"M * 0.5 <= 21000 ? 12 * ceil(M * 0.5 * 0.0325 - 1e-9) : 0","rounding":{"mode":"ceil","unit":"INR1","period":"month","checked":"2026-10-12","basis":"Social Security (Central) Rules 2026, Rule 19"}},{"id":"gratuity","label":"Gratuity accrual","localName":"Gratuity","category":"accrual","base":"contrib","baseFactor":0.5,"rate":0.0481,"basis":"law","note":"15 days of basic wages per year of service, paid on leaving after 5 years"}],"employee":[{"id":"epf","label":"Provident fund (employee)","localName":"EPF","category":"pension","base":"contrib","baseFactor":0.5,"ceiling":{"amount":25000,"period":"month"},"rate":0.12,"taxDeductible":false,"basis":"law","note":"12% of basic wages up to INR 25,000 a month; not tax deductible under the new regime"},{"id":"esi","label":"Employees' State Insurance (employee)","localName":"ESI","category":"health","base":"contrib","baseFactor":0.5,"rate":0.0075,"taxDeductible":false,"basis":"law","note":"Assessed monthly ESI wages are assumed to equal 50% of gross in this planning profile. Each monthly contribution share is rounded up to a rupee before multiplying by 12. Coverage, statutory wage components and continuation after a raise must be checked.","formula":"M * 0.5 <= 21000 ? 12 * ceil(M * 0.5 * 0.0075 - 1e-9) : 0","rounding":{"mode":"ceil","unit":"INR1","period":"month","checked":"2026-10-12","basis":"Social Security (Central) Rules 2026, Rule 19"}}],"incomeTax":{"components":[{"id":"it","label":"Income tax","localName":"Income-tax (new regime)","base":"taxableGross","deductions":[{"label":"Standard deduction","amount":75000}],"brackets":[{"upTo":400000,"rate":0},{"upTo":800000,"rate":0.05},{"upTo":1200000,"rate":0.1},{"upTo":1600000,"rate":0.15},{"upTo":2000000,"rate":0.2},{"upTo":2400000,"rate":0.25},{"upTo":null,"rate":0.3}],"adjustments":[{"type":"zeroBelow","of":"taxable","threshold":1200000,"reliefRate":1,"label":"Rebate up to INR 12 lakh of taxable income, with marginal relief"}]},{"id":"surcharge","label":"Surcharge","base":"componentTax:it","formula":"compTaxable('it') <= 5000000 ? 0 : compTaxable('it') <= 10000000 ? max(0, min(0.10 * T, 1080000 + compTaxable('it') - 5000000 - T)) : compTaxable('it') <= 20000000 ? max(0, min(0.15 * T, 2838000 + compTaxable('it') - 10000000 - T)) : max(0, min(0.25 * T, 6417000 + compTaxable('it') - 20000000 - T))","note":"10% of tax above INR 50 lakh, 15% above 1 crore, 25% above 2 crore of taxable income, with marginal relief"},{"id":"cess","label":"Health and education cess","base":{"parts":["componentTax:it","componentTax:surcharge"]},"rate":0.04,"note":"4% of income tax plus surcharge"}]},"variantLabel":"State","defaultVariant":"KA","variants":[{"code":"KA","name":"Karnataka (Bengaluru)","employee":[{"id":"pt","label":"Professional tax (Karnataka)","localName":"Professional tax","category":"tax","base":"gross","tiers":[{"upTo":24999.99,"rate":0},{"upTo":null,"fixed":2500}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"INR 200 a month and INR 300 in February when monthly salary is INR 25,000 or more"}]},{"code":"MH","name":"Maharashtra (Mumbai, Pune)","employee":[{"id":"pt","label":"Professional tax (Maharashtra)","localName":"Professional tax","category":"tax","base":"gross","tiers":[{"upTo":7500,"rate":0},{"upTo":10000,"fixed":2100},{"upTo":null,"fixed":2500}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"INR 200 a month and INR 300 in February above INR 10,000 a month. Women earning up to INR 25,000 a month are exempt."}]},{"code":"TN","name":"Tamil Nadu (Chennai)","employee":[{"id":"pt","label":"Professional tax (Chennai)","localName":"Professional tax","category":"tax","base":"gross","tiers":[{"upTo":42000,"rate":0},{"upTo":60000,"fixed":360},{"upTo":90000,"fixed":850},{"upTo":120000,"fixed":1860},{"upTo":150000,"fixed":2050},{"upTo":null,"fixed":2500}],"taxDeductible":false,"basis":"law","note":"Charged every half year by the Greater Chennai Corporation; INR 1,250 per half year above INR 75,000 of half-yearly salary"}]},{"code":"TG","name":"Telangana (Hyderabad)","employee":[{"id":"pt","label":"Professional tax (Telangana)","localName":"Professional tax","category":"tax","base":"gross","tiers":[{"upTo":15000,"rate":0},{"upTo":20000,"fixed":1800},{"upTo":null,"fixed":2400}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"INR 200 a month above INR 20,000 a month"}]},{"code":"WB","name":"West Bengal (Kolkata)","employee":[{"id":"pt","label":"Professional tax (West Bengal)","localName":"Professional tax","category":"tax","base":"gross","tiers":[{"upTo":10000,"rate":0},{"upTo":15000,"fixed":1320},{"upTo":25000,"fixed":1560},{"upTo":40000,"fixed":1800},{"upTo":null,"fixed":2400}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"INR 200 a month above INR 40,000 a month"}]},{"code":"DL","name":"Delhi","notes":["Delhi does not levy professional tax."]},{"code":"HR","name":"Haryana (Gurugram)","notes":["Haryana does not levy professional tax."]}],"sources":[{"title":"Finance Bill 2026, memorandum explaining the provisions (rates of income-tax for tax year 2026-27, section 202 slabs, surcharge, cess)","url":"https://www.indiabudget.gov.in/doc/memo.pdf","publisher":"Ministry of Finance, Government of India","accessed":"2026-10-02"},{"title":"Budget 2025-26 speech, Part B annexure: tax on slabs at different income levels (new regime, unchanged for 2026-27)","url":"https://www.indiabudget.gov.in/budget2025-26/doc/budget_speech.pdf","publisher":"Ministry of Finance, Government of India","accessed":"2026-10-02"},{"title":"Income-tax Act 2025, section 156: rebate of income-tax (INR 60,000 up to 12 lakh, marginal relief)","url":"https://eztax.in/income-tax-act-2025/section-156","publisher":"eztax.in (text of the Act)","accessed":"2026-10-02"},{"title":"Cabinet approves higher EPFO wage ceiling of Rs 25,000, effective 17 September 2026 (PIB release)","url":"https://www.labour.gov.in/static/uploads/2026/09/4f607a88c5342aeb980c6b999997caab.pdf","publisher":"Ministry of Labour and Employment","accessed":"2026-10-02"},{"title":"PF wage ceiling increased to INR 25,000 under the Social Security Code (S.O. 5109(E), 17 Sep 2026)","url":"https://www.bdo.in/en-gb/insights/alerts-updates/alert-new-epf-ceiling-hiked","publisher":"BDO India","accessed":"2026-10-02"},{"title":"FAQs by EPFO: wage ceiling raised to 25,000 (contribution illustrations from October 2026)","url":"https://www.sgcms.com/regulatory-updates/faqs-by-epfo-wage-ceiling-raised-to-25000/","publisher":"SGCMS (reproducing EPFO FAQs)","accessed":"2026-10-02"},{"title":"ESIC advisory on the definition of wages under the Code on Social Security, 2020 (Circular 101/2025)","url":"https://kea.co.in/wp-content/uploads/2026/02/Circular-No-101-2025-Compliance-on-Definition-of-Wages-under-the-Code-on-Social-Security-2020-and-SPREE-2025-Advisory-from-ESIC.pdf","publisher":"Karnataka Employers' Association / ESIC","accessed":"2026-10-02"},{"title":"ESI wage ceiling holds at Rs 21,000 for FY 2026-27","url":"https://www.indianhrm.com/payroll-compliance-updates/esi-ceiling-holds-21000","publisher":"Indian HRM","accessed":"2026-10-02"},{"title":"Professional tax slab rates 2026, every Indian state and UT","url":"https://www.offrd.co/landing/statutory/professional-tax-slab-rates-india-state-wise.html","publisher":"Offrd","accessed":"2026-10-02"},{"title":"Income tax slabs FY 2025-26 and FY 2026-27, with worked examples","url":"https://cleartax.in/s/income-tax-slabs","publisher":"ClearTax","accessed":"2026-10-02"},{"title":"Income tax surcharge rate and marginal relief for AY 2026-27","url":"https://cleartax.in/s/marginal-relief-surcharge","publisher":"ClearTax","accessed":"2026-10-02"},{"title":"Tax rates for individuals (new regime slabs, surcharge, marginal relief)","url":"https://www.incometaxindia.gov.in/w/tax-rates","publisher":"Income Tax Department, Government of India","accessed":"2026-10-04"},{"title":"India: Individual taxes on personal income (reviewed 12 May 2026)","url":"https://taxsummaries.pwc.com/india/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"FAQ: personal income-tax reforms with special focus on middle class (Budget 2025), marginal relief example","url":"https://www.aibsnlrea.org/imporders/faqpersonaltax.pdf","publisher":"Income Tax Department FAQ (reproduced by AIBSNLREA)","accessed":"2026-10-04"},{"title":"India: EPFO wage ceiling increased to INR 25,000 (GMS Flash Alert 2026-249)","url":"https://kpmg.com/xx/en/our-insights/gms-flash-alert/2026/flash-alert-2026-249.html","publisher":"KPMG","accessed":"2026-10-04"},{"title":"Social Security (Central) Rules 2026 — Rule 19 wage-period ESI contribution rounding","url":"https://www.labour.gov.in/static/uploads/2026/05/49aa9b62c2125499c37399b90e969d67.pdf","publisher":"Ministry of Labour and Employment","accessed":"2026-10-12"}],"checks":{"official":4,"independent":4,"self":7,"byVariant":{"KA":{"official":3,"independent":4,"self":2},"DL":{"official":1,"independent":0,"self":0},"MH":{"official":0,"independent":0,"self":1},"TN":{"official":0,"independent":0,"self":1},"TG":{"official":0,"independent":0,"self":1},"WB":{"official":0,"independent":0,"self":1},"HR":{"official":0,"independent":0,"self":1}}},"esiRoundingVerification":{"checked":"2026-10-12","scope":"Rule 19 monthly contribution rounding only, conditional on assumed ESI wage and eligibility; not a verification of wage composition or full Indian payroll"}},"IQ":{"code":"IQ","name":"Iraq","currency":"IQD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Baghdad (Federal Iraq), Iraqi employee of a private company outside the oil and gas industry, single","The whole salary is basic salary, with no housing, transport, food or similar allowances (those are tax-free up to 30% of salary)"],"notes":["Social security is charged on monthly pay between the minimum wage (IQD 350,000) and five times the minimum wage (IQD 1,750,000).","Employee social security contributions reduce taxable income.","The government pays an extra 8% social security contribution for Iraqi employees. Employers pay that 8% for foreign employees, and oil and gas companies pay 25% instead of 12%. These cases are not shown.","The Kurdistan Region has its own income tax and social security rules, which are not shown."],"minWage":{"amount":350000,"period":"month","note":"National minimum wage for unskilled workers (Federal Iraq)"},"pay":{"extraPayments":[]},"employer":[{"id":"retirement","label":"Retirement insurance (employer)","localName":"فرع ضمان التقاعد","category":"pension","base":"contrib","floor":{"amount":350000,"period":"month"},"ceiling":{"amount":1750000,"period":"month"},"rate":0.08,"basis":"law","note":"8% of pay between IQD 350,000 and 1,750,000 a month"},{"id":"injury","label":"Work injury insurance","localName":"فرع ضمان إصابات العمل والأمراض المهنية","category":"injury","base":"contrib","floor":{"amount":350000,"period":"month"},"ceiling":{"amount":1750000,"period":"month"},"rate":0.01,"basis":"law","note":"1% of pay between IQD 350,000 and 1,750,000 a month"},{"id":"unemployment","label":"Unemployment insurance","localName":"فرع إعانة التوقف عن العمل","category":"unemployment","base":"contrib","floor":{"amount":350000,"period":"month"},"ceiling":{"amount":1750000,"period":"month"},"rate":0.01,"basis":"law","note":"1% of pay between IQD 350,000 and 1,750,000 a month"},{"id":"health","label":"Health and maternity insurance","localName":"فرع الضمان الصحي والخدمات الاجتماعية","category":"health","base":"contrib","floor":{"amount":350000,"period":"month"},"ceiling":{"amount":1750000,"period":"month"},"rate":0.02,"basis":"law","note":"2% of pay between IQD 350,000 and 1,750,000 a month"}],"employee":[{"id":"retirement","label":"Retirement insurance (employee)","localName":"فرع ضمان التقاعد","category":"pension","base":"contrib","floor":{"amount":350000,"period":"month"},"ceiling":{"amount":1750000,"period":"month"},"rate":0.05,"taxDeductible":true,"basis":"law","note":"5% of pay between IQD 350,000 and 1,750,000 a month, deductible for income tax"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"ضريبة الدخل (الاستقطاع المباشر)","base":"taxableGross","deductions":[{"label":"Employee social security","contributions":"deductible"},{"label":"Personal allowance (single)","amount":2500000}],"brackets":[{"upTo":250000,"rate":0.03},{"upTo":500000,"rate":0.05},{"upTo":1000000,"rate":0.1},{"upTo":null,"rate":0.15}],"note":"Rates from 3% to 15% on annual income after social security and the IQD 2.5 million personal allowance"}]},"sources":[{"title":"Instructions No. 1 of 2007 on direct withholding of income tax (allowances, deductions, annual and monthly scale)","url":"https://tax.mof.gov.iq/%D8%AA%D8%B9%D9%84%D9%8A%D9%85%D8%A7%D8%AA-%D8%A7%D9%84%D8%A7%D8%B3%D8%AA%D9%82%D8%B7%D8%A7%D8%B9-%D8%A7%D9%84%D9%85%D8%A8%D8%A7%D8%B4%D8%B1/","publisher":"General Commission for Taxes (Iraq)","accessed":"2026-10-03"},{"title":"Workers Retirement and Social Security Law No. 18 of 2023 (Official Gazette 4734, English text), arts. 14 and 15","url":"https://moj.gov.iq/upload/pdf/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D8%AA%D9%82%D8%A7%D8%B9%D8%AF%20%D9%88%D8%A7%D9%84%D8%B6%D9%85%D8%A7%D9%86%20%D8%A7%D9%84%D8%A5%D8%AC%D8%AA%D9%85%D8%A7%D8%B9%D9%8A%20-%20Copy_102.pdf","publisher":"Ministry of Justice (Iraq)","accessed":"2026-10-03"},{"title":"Iraq Individual - Taxes on personal income and Deductions (last reviewed 24 June 2026)","url":"https://taxsummaries.pwc.com/iraq/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Iraq: Changes to the social security retirement program (cap of five times the minimum wage)","url":"https://www.wtwco.com/en-us/insights/2024/04/iraq-changes-to-the-social-security-retirement-program","publisher":"WTW","accessed":"2026-10-03"},{"title":"Iraq payroll and tax compliance: Social Security Law No. 18 of 2023 (IQD 350,000 floor, IQD 1,750,000 cap, effective 1 December 2023)","url":"https://www.ramco.com/payce/payroll-compliance-iraq","publisher":"Ramco Systems","accessed":"2026-10-03"},{"title":"Iraq Salary and Tax Calculator (2026)","url":"https://huwaya.com/salary-calculator","publisher":"Huwaya","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":2}},"IS":{"code":"IS","name":"Iceland","currency":"ISK","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Resident aged 16 to 70, single, using the full personal tax credit at one employer","Income tax at the 2026 withholding rates (national tax plus the average municipal tax of 14.94%)","Statutory minimum pension contributions only (4% employee, 11.5% employer); no voluntary supplementary pension"],"notes":["Collective agreements add a holiday bonus (orlofsuppbót, ISK 62,000 in 2026 under the VR agreement) and a December bonus, plus union and fund fees; these are not included.","Small per-person levies charged at the annual assessment (broadcasting fee and elderly fund) are not included.","The municipal tax in the final assessment depends on the municipality (up to 14.97%), so the final tax can differ slightly from withholding."],"minWage":null,"pay":{"extraPayments":[],"note":"Salaries are paid monthly, 12 times a year."},"employer":[{"id":"pension","label":"Pension fund contribution","localName":"Mótframlag í lífeyrissjóð","category":"pension","rate":0.115,"basis":"law"},{"id":"rehab","label":"Rehabilitation fund (VIRK)","localName":"Endurhæfingarsjóður","category":"insurance","rate":0.001,"basis":"law"},{"id":"social_security","label":"Social security tax","localName":"Tryggingagjald","category":"tax","formula":"0.0635 * (G + er('pension'))","basis":"law","note":"6.35% of pay and the employer's pension contribution."}],"employee":[{"id":"pension","label":"Pension fund contribution","localName":"Iðgjald í lífeyrissjóð","category":"pension","rate":0.04,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"income_tax","label":"Income tax (national and municipal)","localName":"Staðgreiðsla (tekjuskattur og útsvar)","base":"taxableGross","deductions":[{"label":"Pension contribution","contributions":"deductible"}],"brackets":[{"upTo":5977464,"rate":0.3149},{"upTo":16781400,"rate":0.3799},{"upTo":null,"rate":0.4629}],"adjustments":[{"type":"credit","label":"Personal tax credit","amount":869904}]}]},"sources":[{"title":"Skattþrep í staðgreiðslu 2026","url":"https://www.skatturinn.is/einstaklingar/stadgreidsla/skattthrep/2026/skattthrep-i-stadgreidslu-2026","publisher":"Skatturinn (Iceland Revenue and Customs)","accessed":"2026-10-03"},{"title":"Persónuafsláttur 2026 (72,492 a month)","url":"https://www.skatturinn.is/einstaklingar/stadgreidsla/personuafslattur/","publisher":"Skatturinn (Iceland Revenue and Customs)","accessed":"2026-10-03"},{"title":"Tryggingagjald (6.35% in 2026)","url":"https://www.skatturinn.is/atvinnurekstur/skattar-og-gjold/tryggingagjald/","publisher":"Skatturinn (Iceland Revenue and Customs)","accessed":"2026-10-03"},{"title":"Iceland: Taxes on personal income, Other taxes, Tax credits; Corporate other taxes (reviewed 22 June 2026)","url":"https://taxsummaries.pwc.com/iceland/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Payday launareiknivélin (default example, 2026 parameters)","url":"https://payday.is/reiknivel","publisher":"Payday","accessed":"2026-10-03"}],"checks":{"official":0,"independent":1,"self":2}},"IT":{"code":"IT","name":"Italy","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Permanent full-time white-collar employee (impiegato), single, no dependants, tax resident, only employment income","Employer: services company (terziario) with more than 50 employees under the commerce collective agreement (CCNL Terziario)","Employee joined the pension system after 1995, so the annual pension contribution cap applies","Salary paid in 14 instalments under the commerce agreement (12 months plus the 13th- and 14th-month salaries)","Severance pay (TFR) stays with the employer or the INPS treasury fund; no supplementary pension fund"],"notes":["Most collective agreements other than the commerce agreement pay 13 salaries a year. If yours does, the annual total is the same; only the monthly amount changes.","Regional and municipal surcharges are withheld from the following year's payslips; the annual amount shown is the steady state.","Low earners receive non-taxable payroll supplements (tax wedge payment and integrative treatment), shown as negative tax.","Employer contributions depend on the sector and size of the employer; rates for a large services company are shown."],"minWage":null,"pay":{"extraPayments":[{"id":"13th","label":"13th-month salary","localName":"Tredicesima","months":1,"basis":"cba"},{"id":"14th","label":"14th-month salary","localName":"Quattordicesima","months":1,"basis":"cba"}],"note":"The commerce collective agreement (CCNL Terziario) pays 14 salaries a year: 12 months plus the 13th in December and the 14th in July. Most other agreements pay 13."},"employer":[{"id":"ivs","label":"Pension insurance","localName":"Contributo IVS (FPLD)","category":"pension","ceiling":122295,"rate":0.2381,"basis":"law"},{"id":"naspi","label":"Unemployment insurance","localName":"NASpI (incl. 0.30% formazione continua)","category":"unemployment","rate":0.0161,"basis":"law","note":"1.31% plus 0.30% for continuing training funds"},{"id":"malattia","label":"Sickness benefit insurance","localName":"Contributo malattia","category":"health","rate":0.0244,"basis":"law","varies":"Due for white-collar staff in the services and commerce sector; not due in industry."},{"id":"maternita","label":"Maternity insurance","localName":"Contributo maternità","category":"family","rate":0.0024,"basis":"law"},{"id":"cuaf","label":"Family allowance fund","localName":"CUAF","category":"family","rate":0.0068,"basis":"law"},{"id":"fondo_garanzia","label":"Severance pay guarantee fund","localName":"Fondo di garanzia TFR","category":"other","rate":0.002,"basis":"law"},{"id":"cigs","label":"Wage integration fund (CIGS)","localName":"Cassa integrazione straordinaria","category":"unemployment","rate":0.006,"basis":"law","varies":"Due by commerce and services employers with more than 50 employees."},{"id":"fis","label":"Wage integration fund (FIS)","localName":"Fondo di integrazione salariale","category":"unemployment","rate":0.005333,"basis":"law","varies":"0.80% split two thirds employer, one third employee, for employers with more than 5 employees not covered by ordinary wage integration."},{"id":"inail","label":"Work injury insurance","localName":"INAIL","category":"injury","rate":0.004,"basis":"law","varies":"Premium depends on the activity risk class; an office rate is shown."},{"id":"tfr","label":"Severance pay accrual (TFR)","localName":"Trattamento di fine rapporto","category":"accrual","rate":0.0691,"basis":"law","note":"One 13.5th of annual pay, less the 0.50% already paid to INPS; paid out when employment ends"}],"employee":[{"id":"ivs","label":"Pension insurance","localName":"Contributo IVS (FPLD)","category":"pension","ceiling":122295,"rate":0.0919,"taxDeductible":true,"basis":"law"},{"id":"ivs_extra","label":"Additional pension contribution (1% above EUR 56,224)","localName":"Contributo aggiuntivo 1%","category":"pension","ceiling":122295,"brackets":[{"upTo":56224,"rate":0},{"upTo":null,"rate":0.01}],"taxDeductible":true,"basis":"law"},{"id":"cigs","label":"Wage integration fund (CIGS)","localName":"Cassa integrazione straordinaria","category":"unemployment","rate":0.003,"taxDeductible":true,"basis":"law"},{"id":"fis","label":"Wage integration fund (FIS)","localName":"Fondo di integrazione salariale","category":"unemployment","rate":0.002667,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"irpef","label":"Income tax (national)","localName":"IRPEF","base":"taxableGross","deductions":[{"label":"Employee social security contributions","contributions":"deductible"}],"brackets":[{"upTo":28000,"rate":0.23},{"upTo":50000,"rate":0.33},{"upTo":null,"rate":0.43}],"adjustments":[{"type":"credit","label":"Employment income credit","expr":"(T <= 15000 ? 1955 : (T <= 28000 ? 1910 + 1190 * (28000 - T) / 13000 : (T <= 50000 ? 1910 * (50000 - T) / 22000 : 0))) + (T > 25000 && T <= 35000 ? 65 : 0)"},{"type":"credit","label":"Tax wedge credit (income 20,000 to 40,000)","expr":"T > 20000 && T <= 40000 ? (T <= 32000 ? 1000 : 1000 * (40000 - T) / 8000) : 0"}]},{"id":"regional","label":"Regional surcharge (Lombardy)","localName":"Addizionale regionale IRPEF","base":"componentTaxable:irpef","brackets":[{"upTo":15000,"rate":0.0123},{"upTo":28000,"rate":0.0158},{"upTo":50000,"rate":0.0172},{"upTo":null,"rate":0.0173}],"adjustments":[{"type":"cap","label":"Due only if national income tax is due","expr":"comp('irpef') > 0 ? 1e15 : 0"}]},{"id":"municipal","label":"Municipal surcharge (Milan)","localName":"Addizionale comunale IRPEF","base":"componentTaxable:irpef","rate":0.008,"adjustments":[{"type":"cap","label":"Exempt up to EUR 23,000 of income","expr":"T > 23000 && comp('irpef') > 0 ? 1e15 : 0"}]},{"id":"wedge_payment","label":"Tax wedge payment for low incomes (non-taxable)","localName":"Somma esente cuneo fiscale","base":"componentTaxable:irpef","formula":"-(T <= 8500 ? 0.071 * T : (T <= 15000 ? 0.053 * T : (T <= 20000 ? 0.048 * T : 0)))","allowNegative":true,"when":{"maxAnnual":22500},"note":"Paid with salary when income is up to EUR 20,000"},{"id":"integrativo","label":"Integrative treatment (EUR 100 a month)","localName":"Trattamento integrativo","base":"componentTaxable:irpef","formula":"-(T > 8173.913 && T <= 15000 ? 1200 : 0)","allowNegative":true,"when":{"maxAnnual":17000},"note":"Paid with salary when income is up to EUR 15,000 and income tax is due"}]},"variantLabel":"City","defaultVariant":"MI","variants":[{"code":"MI","name":"Milan","assumptions":["Resident in Milan (Lombardy)"]},{"code":"RM","name":"Rome","incomeTax":{"components":[{"id":"regional","label":"Regional surcharge (Lazio)","localName":"Addizionale regionale IRPEF","base":"componentTaxable:irpef","formula":"comp('irpef') > 0 ? (T <= 28000 ? 0.0173 * T : 0.0173 * 15000 + 0.0333 * (T - 15000) - (T <= 30000 ? 60 : 0)) : 0","note":"1.73% when income is up to EUR 28,000; otherwise 1.73% up to EUR 15,000 and 3.33% above"},{"id":"municipal","label":"Municipal surcharge (Rome)","localName":"Addizionale comunale IRPEF","base":"componentTaxable:irpef","rate":0.009,"adjustments":[{"type":"cap","label":"Exempt up to EUR 14,000 of income","expr":"T > 14000 && comp('irpef') > 0 ? 1e15 : 0"}]}]},"assumptions":["Resident in Rome (Lazio)"],"sources":[{"title":"Addizionale regionale IRPEF 2026, Regione Lazio","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=08","publisher":"MEF Dipartimento delle Finanze","accessed":"2026-10-03"},{"title":"Addizionale comunale IRPEF, Roma (H501)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/nuova_addcomirpef/risultato.htm?lista=1&r=1&pagina=lazio.htm&pr=RM&cc=H501","publisher":"MEF Dipartimento delle Finanze","accessed":"2026-10-03"}]}],"sources":[{"title":"Italy: Taxes on personal income, Other taxes, Tax credits (reviewed 23 July 2026)","url":"https://taxsummaries.pwc.com/italy/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Circolare n. 6 del 30-01-2026: minimali, prima fascia di retribuzione pensionabile e massimale 2026","url":"https://www.inps.it/it/it/inps-comunica/atti/circolari-messaggi-e-normativa/dettaglio.circolari-e-messaggi.2026.01.circolare-numero-6-del-30-01-2026_15151.html","publisher":"INPS","accessed":"2026-10-03"},{"title":"Circolare n. 76 del 30-06-2022: riforma ammortizzatori sociali, aliquote FIS e CIGS","url":"https://www.inps.it/it/it/inps-comunica/atti/circolari-messaggi-e-normativa/dettaglio.circolari-e-messaggi.2022.06.circolare-numero-76-del-30-06-2022_13870.html","publisher":"INPS","accessed":"2026-10-03"},{"title":"Addizionale regionale IRPEF 2026, Regione Lombardia","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/addregirpef/addregirpef.php?reg=10","publisher":"MEF Dipartimento delle Finanze","accessed":"2026-10-03"},{"title":"Addizionale comunale IRPEF, Milano (F205)","url":"https://www1.finanze.gov.it/finanze2/dipartimentopolitichefiscali/fiscalitalocale/nuova_addcomirpef/risultato.htm?lista=1&r=1&pagina=lombardia.htm&pr=MI&cc=F205","publisher":"MEF Dipartimento delle Finanze","accessed":"2026-10-03"}],"checks":{"official":0,"independent":4,"self":5,"byVariant":{"MI":{"official":0,"independent":4,"self":3},"RM":{"official":0,"independent":0,"self":2}}}},"JM":{"code":"JM","name":"Jamaica","currency":"JMD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Tax-resident employee in Kingston, no approved pension scheme contributions","Annual tax-free threshold in force on 1 October 2026 applied to the full year"],"notes":["The income tax threshold rose to JMD 1,902,360 a year on 1 April 2026; for calendar 2026 the blended threshold is JMD 1,876,614, so actual 2026 tax is slightly higher than shown.","There is no statutory 13th-month pay in Jamaica."],"minWage":{"amount":17000,"period":"week","note":"National minimum wage per 40-hour week from 1 July 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"nis","label":"National Insurance Scheme","localName":"NIS","category":"pension","base":"gross","rate":0.03,"ceiling":5000000,"basis":"law"},{"id":"nht","label":"National Housing Trust","localName":"NHT","category":"housing","base":"gross","rate":0.03,"basis":"law"},{"id":"edtax","label":"Education Tax","category":"training","base":"gross","formula":"0.035 * max(0, B - ee('nis'))","basis":"law","note":"3.5% of statutory income (gross pay less employee NIS)"},{"id":"heart","label":"HEART/NSTA Trust levy","category":"training","base":"gross","rate":0.03,"basis":"law"}],"employee":[{"id":"nis","label":"National Insurance Scheme","localName":"NIS","category":"pension","base":"gross","rate":0.03,"ceiling":5000000,"taxDeductible":true,"basis":"law"},{"id":"nht","label":"National Housing Trust","localName":"NHT","category":"housing","base":"gross","rate":0.02,"taxDeductible":false,"basis":"law","note":"Refundable to the employee after seven years"},{"id":"edtax","label":"Education Tax","category":"tax","base":"gross","formula":"0.0225 * max(0, B - ee('nis'))","taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","base":"taxableGross","deductions":[{"label":"NIS contributions","contributions":["nis"]}],"brackets":[{"upTo":1902360,"rate":0},{"upTo":6000000,"rate":0.25},{"upTo":null,"rate":0.3}],"note":"Tax-free threshold JMD 1,902,360 a year from 1 April 2026; 25% to JMD 6 million, 30% above"}]},"sources":[{"title":"Jamaica: Individual, taxes on personal income (threshold table 2024 to 2028)","url":"https://taxsummaries.pwc.com/jamaica/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Jamaica: Individual, other taxes (NIS, NHT, Education Tax, HEART)","url":"https://taxsummaries.pwc.com/jamaica/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Jamaica: Individual, significant developments (threshold increase 1 April 2026)","url":"https://taxsummaries.pwc.com/jamaica/individual/significant-developments","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Payroll: statutory deductions","url":"https://www.jamaicatax.gov.jm/web/guest/payroll","publisher":"Tax Administration Jamaica","accessed":"2026-10-02"},{"title":"Payroll Taxes and Statutory Contributions (Employee/Employer), updated April 2025, with April 2024 to 2026 worked scenarios","url":"https://www.jamaicatax.gov.jm/documents/10194/53547865/Payroll+Taxes+and+Statutory+Contributions+(Employee+Employer).pdf/bef9095b-fb2d-db4a-5de4-b19405bd8631?version=1.0","publisher":"Tax Administration Jamaica","accessed":"2026-10-04"},{"title":"Minimum Wage Moves to $17,000 on July 1 (24 Mar 2026)","url":"https://jis.gov.jm/minimum-wage-moves-to-17000-on-july-1/","publisher":"Jamaica Information Service","accessed":"2026-10-04"},{"title":"Jamaica pay and tax calculator (rates 1 April 2026 to 31 March 2027, worked example)","url":"https://www.jaranks.com/tools/pay-and-tax","publisher":"JA Ranks","accessed":"2026-10-04"},{"title":"Employers Guide (Dec 2019), Appendix I: how to calculate statutory deductions","url":"https://www.jamaicatax.gov.jm/documents/10194/14559577/Employers_guide_13122019.pdf/9d09b82e-e215-6aaa-72c8-7b8a3dd7f061","publisher":"Tax Administration Jamaica","accessed":"2026-10-02"}],"checks":{"official":1,"independent":1,"self":3}},"JO":{"code":"JO","name":"Jordan","currency":"JOD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Amman, resident Jordanian employee in the private sector, single with no dependants (personal exemption JOD 9,000 a year)","No additional exemption claimed for medical, education or housing expenses (up to JOD 1,000 with receipts)"],"notes":["Social security contributions are charged on monthly pay up to JOD 3,349. Employee contributions do not reduce taxable income.","For pay above the social security ceiling, end-of-service gratuity may still be owed on the part above the ceiling. This is not included.","A 1% national contribution applies to taxable income above JOD 200,000 a year."],"minWage":{"amount":290,"period":"month","note":"National minimum wage 2025 to 2027"},"pay":{"extraPayments":[]},"employer":[{"id":"ssc","label":"Social security (employer)","localName":"المؤسسة العامة للضمان الاجتماعي","category":"pension","base":"gross","ceiling":{"amount":3349,"period":"month"},"rate":0.1425,"basis":"law","note":"14.25% of pay up to JOD 3,349 a month (pension, work injury, maternity, unemployment)"}],"employee":[{"id":"ssc","label":"Social security (employee)","localName":"المؤسسة العامة للضمان الاجتماعي","category":"pension","base":"gross","ceiling":{"amount":3349,"period":"month"},"rate":0.075,"taxDeductible":false,"basis":"law","note":"7.5% of pay up to JOD 3,349 a month, not deductible for income tax"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"ضريبة الدخل","base":"taxableGross","deductions":[{"label":"Personal exemption","amount":9000}],"brackets":[{"upTo":5000,"rate":0.05},{"upTo":10000,"rate":0.1},{"upTo":15000,"rate":0.15},{"upTo":20000,"rate":0.2},{"upTo":1000000,"rate":0.25},{"upTo":null,"rate":0.3}],"note":"Rates from 5% to 30% after the JOD 9,000 personal exemption"},{"id":"national","label":"National contribution","localName":"المساهمة الوطنية","base":"componentTaxable:pit","brackets":[{"upTo":200000,"rate":0},{"upTo":null,"rate":0.01}],"note":"1% of taxable income above JOD 200,000"}]},"sources":[{"title":"Jordan Individual - Taxes on personal income (last reviewed 5 July 2026)","url":"https://taxsummaries.pwc.com/jordan/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Jordan Individual - Deductions (personal exemptions)","url":"https://taxsummaries.pwc.com/jordan/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Jordan Individual - Other taxes (social security rates)","url":"https://taxsummaries.pwc.com/jordan/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Income Tax Law No. 34 of 2014 and amendments (text)","url":"https://jordan-lawyer.com/2018/12/19/income-tax-law-2014-jordan/","publisher":"jordan-lawyer.com","accessed":"2026-10-03"},{"title":"Jordan Payroll Guide (2026): SSC ceiling JOD 3,349, minimum wage, gross-to-net example","url":"https://www.remotepass.com/country/jordan/payroll","publisher":"RemotePass","accessed":"2026-10-03"},{"title":"Jordan income tax calculator 2026 (SSC not deducted from the tax base)","url":"https://miqatona.com/calculators/jordan-income-tax","publisher":"Miqatona","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"JP":{"code":"JP","name":"Japan","currency":"JPY","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Tokyo (23 special wards), Japan Health Insurance Association (Kyokai Kenpo) member, age 35 (no long-term care premium)","Single, no dependants, no life insurance or other optional deductions","Monthly pay is stable, with no bonus or other remuneration. It is assumed to be the complete basis correctly assessed to the published standard monthly remuneration band; annual assessment history and changes are not modeled.","Continuing-resident planning assumption: resident tax reflects similar taxable income in the previous calendar year and relevant residence on 1 January; this is not a first-year/newcomer payroll calculation.","Office work: workers' accident insurance at the rate for other businesses (0.3%)"],"notes":["Resident tax generally depends on the previous calendar year's income and the municipality where the person was resident on 1 January. A newcomer with no previous-year taxable income in Japan may have little or no initial resident tax; starting a new job alone does not establish an exemption. This estimate assumes a continuing resident with similar prior-year income.","Assessed standard monthly remuneration is capped at JPY 650,000 for pension and JPY 1,390,000 for health/support. These are assessment-base caps, not actual-salary thresholds.","Income tax uses the 2026 basic deduction and employment income deduction as raised by the 2026 tax reform, applied in the year-end adjustment.","Business premises tax on payroll (0.25%) applies only to employers with more than 100 staff in Tokyo's 23 wards and is not included.","Health and pension contributions use published standard monthly remuneration bands. At JPY 315,000 monthly pay, the assumed band is JPY 320,000. Actual assessment can depend on prior April–June pay, allowances, benefits, joining date and subsequent changes; verify the employee's assessed grade. Current April 2026 rates are annualized, not a reconstructed January–December payroll. Employee yen rounding and employer-wide remittance rounding can differ from these allocated shares."],"minWage":{"amount":1280,"period":"hour","note":"Tokyo regional minimum wage from 1 October 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"health","label":"Health insurance","localName":"健康保険","category":"health","base":"salary","rate":0.04925,"basis":"law","note":"Half of the 9.85% Kyokai Kenpo Tokyo rate Annualized current-rate share on the assumed assessed standard monthly remuneration band; actual payroll assessment and employer-wide yen rounding can differ.","baseFormula":"12 * (M < 63000 ? 58000 : (M < 73000 ? 68000 : (M < 83000 ? 78000 : (M < 93000 ? 88000 : (M < 101000 ? 98000 : (M < 107000 ? 104000 : (M < 114000 ? 110000 : (M < 122000 ? 118000 : (M < 130000 ? 126000 : (M < 138000 ? 134000 : (M < 146000 ? 142000 : (M < 155000 ? 150000 : (M < 165000 ? 160000 : (M < 175000 ? 170000 : (M < 185000 ? 180000 : (M < 195000 ? 190000 : (M < 210000 ? 200000 : (M < 230000 ? 220000 : (M < 250000 ? 240000 : (M < 270000 ? 260000 : (M < 290000 ? 280000 : (M < 310000 ? 300000 : (M < 330000 ? 320000 : (M < 350000 ? 340000 : (M < 370000 ? 360000 : (M < 395000 ? 380000 : (M < 425000 ? 410000 : (M < 455000 ? 440000 : (M < 485000 ? 470000 : (M < 515000 ? 500000 : (M < 545000 ? 530000 : (M < 575000 ? 560000 : (M < 605000 ? 590000 : (M < 635000 ? 620000 : (M < 665000 ? 650000 : (M < 695000 ? 680000 : (M < 730000 ? 710000 : (M < 770000 ? 750000 : (M < 810000 ? 790000 : (M < 855000 ? 830000 : (M < 905000 ? 880000 : (M < 955000 ? 930000 : (M < 1005000 ? 980000 : (M < 1055000 ? 1030000 : (M < 1115000 ? 1090000 : (M < 1175000 ? 1150000 : (M < 1235000 ? 1210000 : (M < 1295000 ? 1270000 : (M < 1355000 ? 1330000 : 1390000)))))))))))))))))))))))))))))))))))))))))))))))))","assessment":{"method":"standard-monthly-remuneration-band","period":"month","intervals":"lower inclusive; upper exclusive","bands":[{"upTo":63000,"amount":58000},{"upTo":73000,"amount":68000},{"upTo":83000,"amount":78000},{"upTo":93000,"amount":88000},{"upTo":101000,"amount":98000},{"upTo":107000,"amount":104000},{"upTo":114000,"amount":110000},{"upTo":122000,"amount":118000},{"upTo":130000,"amount":126000},{"upTo":138000,"amount":134000},{"upTo":146000,"amount":142000},{"upTo":155000,"amount":150000},{"upTo":165000,"amount":160000},{"upTo":175000,"amount":170000},{"upTo":185000,"amount":180000},{"upTo":195000,"amount":190000},{"upTo":210000,"amount":200000},{"upTo":230000,"amount":220000},{"upTo":250000,"amount":240000},{"upTo":270000,"amount":260000},{"upTo":290000,"amount":280000},{"upTo":310000,"amount":300000},{"upTo":330000,"amount":320000},{"upTo":350000,"amount":340000},{"upTo":370000,"amount":360000},{"upTo":395000,"amount":380000},{"upTo":425000,"amount":410000},{"upTo":455000,"amount":440000},{"upTo":485000,"amount":470000},{"upTo":515000,"amount":500000},{"upTo":545000,"amount":530000},{"upTo":575000,"amount":560000},{"upTo":605000,"amount":590000},{"upTo":635000,"amount":620000},{"upTo":665000,"amount":650000},{"upTo":695000,"amount":680000},{"upTo":730000,"amount":710000},{"upTo":770000,"amount":750000},{"upTo":810000,"amount":790000},{"upTo":855000,"amount":830000},{"upTo":905000,"amount":880000},{"upTo":955000,"amount":930000},{"upTo":1005000,"amount":980000},{"upTo":1055000,"amount":1030000},{"upTo":1115000,"amount":1090000},{"upTo":1175000,"amount":1150000},{"upTo":1235000,"amount":1210000},{"upTo":1295000,"amount":1270000},{"upTo":1355000,"amount":1330000},{"upTo":null,"amount":1390000}],"sourceURL":"https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf","checked":"2026-10-12","scope":"Assumes entered monthly pay is the complete stable remuneration basis and has been correctly assessed to this grade; actual assessment history, allowances, benefits and bonuses are not modeled"}},{"id":"support_levy","label":"Child and child-rearing support levy","localName":"子ども・子育て支援金","category":"family","base":"salary","rate":0.00115,"basis":"law","note":"Half of 0.23%, collected with health insurance from April 2026 Annualized current-rate share on the assumed assessed standard monthly remuneration band; actual payroll assessment and employer-wide yen rounding can differ.","baseFormula":"12 * (M < 63000 ? 58000 : (M < 73000 ? 68000 : (M < 83000 ? 78000 : (M < 93000 ? 88000 : (M < 101000 ? 98000 : (M < 107000 ? 104000 : (M < 114000 ? 110000 : (M < 122000 ? 118000 : (M < 130000 ? 126000 : (M < 138000 ? 134000 : (M < 146000 ? 142000 : (M < 155000 ? 150000 : (M < 165000 ? 160000 : (M < 175000 ? 170000 : (M < 185000 ? 180000 : (M < 195000 ? 190000 : (M < 210000 ? 200000 : (M < 230000 ? 220000 : (M < 250000 ? 240000 : (M < 270000 ? 260000 : (M < 290000 ? 280000 : (M < 310000 ? 300000 : (M < 330000 ? 320000 : (M < 350000 ? 340000 : (M < 370000 ? 360000 : (M < 395000 ? 380000 : (M < 425000 ? 410000 : (M < 455000 ? 440000 : (M < 485000 ? 470000 : (M < 515000 ? 500000 : (M < 545000 ? 530000 : (M < 575000 ? 560000 : (M < 605000 ? 590000 : (M < 635000 ? 620000 : (M < 665000 ? 650000 : (M < 695000 ? 680000 : (M < 730000 ? 710000 : (M < 770000 ? 750000 : (M < 810000 ? 790000 : (M < 855000 ? 830000 : (M < 905000 ? 880000 : (M < 955000 ? 930000 : (M < 1005000 ? 980000 : (M < 1055000 ? 1030000 : (M < 1115000 ? 1090000 : (M < 1175000 ? 1150000 : (M < 1235000 ? 1210000 : (M < 1295000 ? 1270000 : (M < 1355000 ? 1330000 : 1390000)))))))))))))))))))))))))))))))))))))))))))))))))","assessment":{"method":"standard-monthly-remuneration-band","period":"month","intervals":"lower inclusive; upper exclusive","bands":[{"upTo":63000,"amount":58000},{"upTo":73000,"amount":68000},{"upTo":83000,"amount":78000},{"upTo":93000,"amount":88000},{"upTo":101000,"amount":98000},{"upTo":107000,"amount":104000},{"upTo":114000,"amount":110000},{"upTo":122000,"amount":118000},{"upTo":130000,"amount":126000},{"upTo":138000,"amount":134000},{"upTo":146000,"amount":142000},{"upTo":155000,"amount":150000},{"upTo":165000,"amount":160000},{"upTo":175000,"amount":170000},{"upTo":185000,"amount":180000},{"upTo":195000,"amount":190000},{"upTo":210000,"amount":200000},{"upTo":230000,"amount":220000},{"upTo":250000,"amount":240000},{"upTo":270000,"amount":260000},{"upTo":290000,"amount":280000},{"upTo":310000,"amount":300000},{"upTo":330000,"amount":320000},{"upTo":350000,"amount":340000},{"upTo":370000,"amount":360000},{"upTo":395000,"amount":380000},{"upTo":425000,"amount":410000},{"upTo":455000,"amount":440000},{"upTo":485000,"amount":470000},{"upTo":515000,"amount":500000},{"upTo":545000,"amount":530000},{"upTo":575000,"amount":560000},{"upTo":605000,"amount":590000},{"upTo":635000,"amount":620000},{"upTo":665000,"amount":650000},{"upTo":695000,"amount":680000},{"upTo":730000,"amount":710000},{"upTo":770000,"amount":750000},{"upTo":810000,"amount":790000},{"upTo":855000,"amount":830000},{"upTo":905000,"amount":880000},{"upTo":955000,"amount":930000},{"upTo":1005000,"amount":980000},{"upTo":1055000,"amount":1030000},{"upTo":1115000,"amount":1090000},{"upTo":1175000,"amount":1150000},{"upTo":1235000,"amount":1210000},{"upTo":1295000,"amount":1270000},{"upTo":1355000,"amount":1330000},{"upTo":null,"amount":1390000}],"sourceURL":"https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf","checked":"2026-10-12","scope":"Assumes entered monthly pay is the complete stable remuneration basis and has been correctly assessed to this grade; actual assessment history, allowances, benefits and bonuses are not modeled"}},{"id":"pension","label":"Employees' pension insurance","localName":"厚生年金保険","category":"pension","base":"salary","rate":0.0915,"basis":"law","note":"Half of 18.3%, up to JPY 650,000 a month Annualized current-rate share on the assumed assessed standard monthly remuneration band; actual payroll assessment and employer-wide yen rounding can differ.","baseFormula":"12 * (M < 93000 ? 88000 : (M < 101000 ? 98000 : (M < 107000 ? 104000 : (M < 114000 ? 110000 : (M < 122000 ? 118000 : (M < 130000 ? 126000 : (M < 138000 ? 134000 : (M < 146000 ? 142000 : (M < 155000 ? 150000 : (M < 165000 ? 160000 : (M < 175000 ? 170000 : (M < 185000 ? 180000 : (M < 195000 ? 190000 : (M < 210000 ? 200000 : (M < 230000 ? 220000 : (M < 250000 ? 240000 : (M < 270000 ? 260000 : (M < 290000 ? 280000 : (M < 310000 ? 300000 : (M < 330000 ? 320000 : (M < 350000 ? 340000 : (M < 370000 ? 360000 : (M < 395000 ? 380000 : (M < 425000 ? 410000 : (M < 455000 ? 440000 : (M < 485000 ? 470000 : (M < 515000 ? 500000 : (M < 545000 ? 530000 : (M < 575000 ? 560000 : (M < 605000 ? 590000 : (M < 635000 ? 620000 : 650000)))))))))))))))))))))))))))))))","assessment":{"method":"standard-monthly-remuneration-band","period":"month","intervals":"lower inclusive; upper exclusive","bands":[{"upTo":93000,"amount":88000},{"upTo":101000,"amount":98000},{"upTo":107000,"amount":104000},{"upTo":114000,"amount":110000},{"upTo":122000,"amount":118000},{"upTo":130000,"amount":126000},{"upTo":138000,"amount":134000},{"upTo":146000,"amount":142000},{"upTo":155000,"amount":150000},{"upTo":165000,"amount":160000},{"upTo":175000,"amount":170000},{"upTo":185000,"amount":180000},{"upTo":195000,"amount":190000},{"upTo":210000,"amount":200000},{"upTo":230000,"amount":220000},{"upTo":250000,"amount":240000},{"upTo":270000,"amount":260000},{"upTo":290000,"amount":280000},{"upTo":310000,"amount":300000},{"upTo":330000,"amount":320000},{"upTo":350000,"amount":340000},{"upTo":370000,"amount":360000},{"upTo":395000,"amount":380000},{"upTo":425000,"amount":410000},{"upTo":455000,"amount":440000},{"upTo":485000,"amount":470000},{"upTo":515000,"amount":500000},{"upTo":545000,"amount":530000},{"upTo":575000,"amount":560000},{"upTo":605000,"amount":590000},{"upTo":635000,"amount":620000},{"upTo":null,"amount":650000}],"sourceURL":"https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf","checked":"2026-10-12","scope":"Assumes entered monthly pay is the complete stable remuneration basis and has been correctly assessed to this grade; actual assessment history, allowances, benefits and bonuses are not modeled"}},{"id":"child_contribution","label":"Child-rearing contribution","localName":"子ども・子育て拠出金","category":"family","base":"salary","rate":0.0036,"basis":"law","note":"Employer only, on the pension contribution base Annualized current-rate share on the assumed assessed standard monthly remuneration band; actual payroll assessment and employer-wide yen rounding can differ.","baseFormula":"12 * (M < 93000 ? 88000 : (M < 101000 ? 98000 : (M < 107000 ? 104000 : (M < 114000 ? 110000 : (M < 122000 ? 118000 : (M < 130000 ? 126000 : (M < 138000 ? 134000 : (M < 146000 ? 142000 : (M < 155000 ? 150000 : (M < 165000 ? 160000 : (M < 175000 ? 170000 : (M < 185000 ? 180000 : (M < 195000 ? 190000 : (M < 210000 ? 200000 : (M < 230000 ? 220000 : (M < 250000 ? 240000 : (M < 270000 ? 260000 : (M < 290000 ? 280000 : (M < 310000 ? 300000 : (M < 330000 ? 320000 : (M < 350000 ? 340000 : (M < 370000 ? 360000 : (M < 395000 ? 380000 : (M < 425000 ? 410000 : (M < 455000 ? 440000 : (M < 485000 ? 470000 : (M < 515000 ? 500000 : (M < 545000 ? 530000 : (M < 575000 ? 560000 : (M < 605000 ? 590000 : (M < 635000 ? 620000 : 650000)))))))))))))))))))))))))))))))","assessment":{"method":"standard-monthly-remuneration-band","period":"month","intervals":"lower inclusive; upper exclusive","bands":[{"upTo":93000,"amount":88000},{"upTo":101000,"amount":98000},{"upTo":107000,"amount":104000},{"upTo":114000,"amount":110000},{"upTo":122000,"amount":118000},{"upTo":130000,"amount":126000},{"upTo":138000,"amount":134000},{"upTo":146000,"amount":142000},{"upTo":155000,"amount":150000},{"upTo":165000,"amount":160000},{"upTo":175000,"amount":170000},{"upTo":185000,"amount":180000},{"upTo":195000,"amount":190000},{"upTo":210000,"amount":200000},{"upTo":230000,"amount":220000},{"upTo":250000,"amount":240000},{"upTo":270000,"amount":260000},{"upTo":290000,"amount":280000},{"upTo":310000,"amount":300000},{"upTo":330000,"amount":320000},{"upTo":350000,"amount":340000},{"upTo":370000,"amount":360000},{"upTo":395000,"amount":380000},{"upTo":425000,"amount":410000},{"upTo":455000,"amount":440000},{"upTo":485000,"amount":470000},{"upTo":515000,"amount":500000},{"upTo":545000,"amount":530000},{"upTo":575000,"amount":560000},{"upTo":605000,"amount":590000},{"upTo":635000,"amount":620000},{"upTo":null,"amount":650000}],"sourceURL":"https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf","checked":"2026-10-12","scope":"Assumes entered monthly pay is the complete stable remuneration basis and has been correctly assessed to this grade; actual assessment history, allowances, benefits and bonuses are not modeled"}},{"id":"employment","label":"Employment insurance","localName":"雇用保険","category":"unemployment","base":"gross","rate":0.0085,"basis":"law","note":"8.5/1,000 for general businesses (April 2026 to March 2027)"},{"id":"accident","label":"Workers' accident insurance","localName":"労災保険","category":"injury","base":"gross","rate":0.003,"basis":"law","varies":"Rate depends on the type of business (0.25% to 8.8%); 0.3% for other businesses shown"}],"employee":[{"id":"health","label":"Health insurance","localName":"健康保険","category":"health","base":"salary","rate":0.04925,"taxDeductible":true,"basis":"law","baseFormula":"12 * (M < 63000 ? 58000 : (M < 73000 ? 68000 : (M < 83000 ? 78000 : (M < 93000 ? 88000 : (M < 101000 ? 98000 : (M < 107000 ? 104000 : (M < 114000 ? 110000 : (M < 122000 ? 118000 : (M < 130000 ? 126000 : (M < 138000 ? 134000 : (M < 146000 ? 142000 : (M < 155000 ? 150000 : (M < 165000 ? 160000 : (M < 175000 ? 170000 : (M < 185000 ? 180000 : (M < 195000 ? 190000 : (M < 210000 ? 200000 : (M < 230000 ? 220000 : (M < 250000 ? 240000 : (M < 270000 ? 260000 : (M < 290000 ? 280000 : (M < 310000 ? 300000 : (M < 330000 ? 320000 : (M < 350000 ? 340000 : (M < 370000 ? 360000 : (M < 395000 ? 380000 : (M < 425000 ? 410000 : (M < 455000 ? 440000 : (M < 485000 ? 470000 : (M < 515000 ? 500000 : (M < 545000 ? 530000 : (M < 575000 ? 560000 : (M < 605000 ? 590000 : (M < 635000 ? 620000 : (M < 665000 ? 650000 : (M < 695000 ? 680000 : (M < 730000 ? 710000 : (M < 770000 ? 750000 : (M < 810000 ? 790000 : (M < 855000 ? 830000 : (M < 905000 ? 880000 : (M < 955000 ? 930000 : (M < 1005000 ? 980000 : (M < 1055000 ? 1030000 : (M < 1115000 ? 1090000 : (M < 1175000 ? 1150000 : (M < 1235000 ? 1210000 : (M < 1295000 ? 1270000 : (M < 1355000 ? 1330000 : 1390000)))))))))))))))))))))))))))))))))))))))))))))))))","assessment":{"method":"standard-monthly-remuneration-band","period":"month","intervals":"lower inclusive; upper exclusive","bands":[{"upTo":63000,"amount":58000},{"upTo":73000,"amount":68000},{"upTo":83000,"amount":78000},{"upTo":93000,"amount":88000},{"upTo":101000,"amount":98000},{"upTo":107000,"amount":104000},{"upTo":114000,"amount":110000},{"upTo":122000,"amount":118000},{"upTo":130000,"amount":126000},{"upTo":138000,"amount":134000},{"upTo":146000,"amount":142000},{"upTo":155000,"amount":150000},{"upTo":165000,"amount":160000},{"upTo":175000,"amount":170000},{"upTo":185000,"amount":180000},{"upTo":195000,"amount":190000},{"upTo":210000,"amount":200000},{"upTo":230000,"amount":220000},{"upTo":250000,"amount":240000},{"upTo":270000,"amount":260000},{"upTo":290000,"amount":280000},{"upTo":310000,"amount":300000},{"upTo":330000,"amount":320000},{"upTo":350000,"amount":340000},{"upTo":370000,"amount":360000},{"upTo":395000,"amount":380000},{"upTo":425000,"amount":410000},{"upTo":455000,"amount":440000},{"upTo":485000,"amount":470000},{"upTo":515000,"amount":500000},{"upTo":545000,"amount":530000},{"upTo":575000,"amount":560000},{"upTo":605000,"amount":590000},{"upTo":635000,"amount":620000},{"upTo":665000,"amount":650000},{"upTo":695000,"amount":680000},{"upTo":730000,"amount":710000},{"upTo":770000,"amount":750000},{"upTo":810000,"amount":790000},{"upTo":855000,"amount":830000},{"upTo":905000,"amount":880000},{"upTo":955000,"amount":930000},{"upTo":1005000,"amount":980000},{"upTo":1055000,"amount":1030000},{"upTo":1115000,"amount":1090000},{"upTo":1175000,"amount":1150000},{"upTo":1235000,"amount":1210000},{"upTo":1295000,"amount":1270000},{"upTo":1355000,"amount":1330000},{"upTo":null,"amount":1390000}],"sourceURL":"https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf","checked":"2026-10-12","scope":"Assumes entered monthly pay is the complete stable remuneration basis and has been correctly assessed to this grade; actual assessment history, allowances, benefits and bonuses are not modeled"},"note":"Annualized current-rate share on the assumed assessed standard monthly remuneration band; actual payroll assessment and employer-wide yen rounding can differ."},{"id":"support_levy","label":"Child and child-rearing support levy","localName":"子ども・子育て支援金","category":"family","base":"salary","rate":0.00115,"taxDeductible":true,"basis":"law","baseFormula":"12 * (M < 63000 ? 58000 : (M < 73000 ? 68000 : (M < 83000 ? 78000 : (M < 93000 ? 88000 : (M < 101000 ? 98000 : (M < 107000 ? 104000 : (M < 114000 ? 110000 : (M < 122000 ? 118000 : (M < 130000 ? 126000 : (M < 138000 ? 134000 : (M < 146000 ? 142000 : (M < 155000 ? 150000 : (M < 165000 ? 160000 : (M < 175000 ? 170000 : (M < 185000 ? 180000 : (M < 195000 ? 190000 : (M < 210000 ? 200000 : (M < 230000 ? 220000 : (M < 250000 ? 240000 : (M < 270000 ? 260000 : (M < 290000 ? 280000 : (M < 310000 ? 300000 : (M < 330000 ? 320000 : (M < 350000 ? 340000 : (M < 370000 ? 360000 : (M < 395000 ? 380000 : (M < 425000 ? 410000 : (M < 455000 ? 440000 : (M < 485000 ? 470000 : (M < 515000 ? 500000 : (M < 545000 ? 530000 : (M < 575000 ? 560000 : (M < 605000 ? 590000 : (M < 635000 ? 620000 : (M < 665000 ? 650000 : (M < 695000 ? 680000 : (M < 730000 ? 710000 : (M < 770000 ? 750000 : (M < 810000 ? 790000 : (M < 855000 ? 830000 : (M < 905000 ? 880000 : (M < 955000 ? 930000 : (M < 1005000 ? 980000 : (M < 1055000 ? 1030000 : (M < 1115000 ? 1090000 : (M < 1175000 ? 1150000 : (M < 1235000 ? 1210000 : (M < 1295000 ? 1270000 : (M < 1355000 ? 1330000 : 1390000)))))))))))))))))))))))))))))))))))))))))))))))))","assessment":{"method":"standard-monthly-remuneration-band","period":"month","intervals":"lower inclusive; upper exclusive","bands":[{"upTo":63000,"amount":58000},{"upTo":73000,"amount":68000},{"upTo":83000,"amount":78000},{"upTo":93000,"amount":88000},{"upTo":101000,"amount":98000},{"upTo":107000,"amount":104000},{"upTo":114000,"amount":110000},{"upTo":122000,"amount":118000},{"upTo":130000,"amount":126000},{"upTo":138000,"amount":134000},{"upTo":146000,"amount":142000},{"upTo":155000,"amount":150000},{"upTo":165000,"amount":160000},{"upTo":175000,"amount":170000},{"upTo":185000,"amount":180000},{"upTo":195000,"amount":190000},{"upTo":210000,"amount":200000},{"upTo":230000,"amount":220000},{"upTo":250000,"amount":240000},{"upTo":270000,"amount":260000},{"upTo":290000,"amount":280000},{"upTo":310000,"amount":300000},{"upTo":330000,"amount":320000},{"upTo":350000,"amount":340000},{"upTo":370000,"amount":360000},{"upTo":395000,"amount":380000},{"upTo":425000,"amount":410000},{"upTo":455000,"amount":440000},{"upTo":485000,"amount":470000},{"upTo":515000,"amount":500000},{"upTo":545000,"amount":530000},{"upTo":575000,"amount":560000},{"upTo":605000,"amount":590000},{"upTo":635000,"amount":620000},{"upTo":665000,"amount":650000},{"upTo":695000,"amount":680000},{"upTo":730000,"amount":710000},{"upTo":770000,"amount":750000},{"upTo":810000,"amount":790000},{"upTo":855000,"amount":830000},{"upTo":905000,"amount":880000},{"upTo":955000,"amount":930000},{"upTo":1005000,"amount":980000},{"upTo":1055000,"amount":1030000},{"upTo":1115000,"amount":1090000},{"upTo":1175000,"amount":1150000},{"upTo":1235000,"amount":1210000},{"upTo":1295000,"amount":1270000},{"upTo":1355000,"amount":1330000},{"upTo":null,"amount":1390000}],"sourceURL":"https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf","checked":"2026-10-12","scope":"Assumes entered monthly pay is the complete stable remuneration basis and has been correctly assessed to this grade; actual assessment history, allowances, benefits and bonuses are not modeled"},"note":"Annualized current-rate share on the assumed assessed standard monthly remuneration band; actual payroll assessment and employer-wide yen rounding can differ."},{"id":"pension","label":"Employees' pension insurance","localName":"厚生年金保険","category":"pension","base":"salary","rate":0.0915,"taxDeductible":true,"basis":"law","baseFormula":"12 * (M < 93000 ? 88000 : (M < 101000 ? 98000 : (M < 107000 ? 104000 : (M < 114000 ? 110000 : (M < 122000 ? 118000 : (M < 130000 ? 126000 : (M < 138000 ? 134000 : (M < 146000 ? 142000 : (M < 155000 ? 150000 : (M < 165000 ? 160000 : (M < 175000 ? 170000 : (M < 185000 ? 180000 : (M < 195000 ? 190000 : (M < 210000 ? 200000 : (M < 230000 ? 220000 : (M < 250000 ? 240000 : (M < 270000 ? 260000 : (M < 290000 ? 280000 : (M < 310000 ? 300000 : (M < 330000 ? 320000 : (M < 350000 ? 340000 : (M < 370000 ? 360000 : (M < 395000 ? 380000 : (M < 425000 ? 410000 : (M < 455000 ? 440000 : (M < 485000 ? 470000 : (M < 515000 ? 500000 : (M < 545000 ? 530000 : (M < 575000 ? 560000 : (M < 605000 ? 590000 : (M < 635000 ? 620000 : 650000)))))))))))))))))))))))))))))))","assessment":{"method":"standard-monthly-remuneration-band","period":"month","intervals":"lower inclusive; upper exclusive","bands":[{"upTo":93000,"amount":88000},{"upTo":101000,"amount":98000},{"upTo":107000,"amount":104000},{"upTo":114000,"amount":110000},{"upTo":122000,"amount":118000},{"upTo":130000,"amount":126000},{"upTo":138000,"amount":134000},{"upTo":146000,"amount":142000},{"upTo":155000,"amount":150000},{"upTo":165000,"amount":160000},{"upTo":175000,"amount":170000},{"upTo":185000,"amount":180000},{"upTo":195000,"amount":190000},{"upTo":210000,"amount":200000},{"upTo":230000,"amount":220000},{"upTo":250000,"amount":240000},{"upTo":270000,"amount":260000},{"upTo":290000,"amount":280000},{"upTo":310000,"amount":300000},{"upTo":330000,"amount":320000},{"upTo":350000,"amount":340000},{"upTo":370000,"amount":360000},{"upTo":395000,"amount":380000},{"upTo":425000,"amount":410000},{"upTo":455000,"amount":440000},{"upTo":485000,"amount":470000},{"upTo":515000,"amount":500000},{"upTo":545000,"amount":530000},{"upTo":575000,"amount":560000},{"upTo":605000,"amount":590000},{"upTo":635000,"amount":620000},{"upTo":null,"amount":650000}],"sourceURL":"https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf","checked":"2026-10-12","scope":"Assumes entered monthly pay is the complete stable remuneration basis and has been correctly assessed to this grade; actual assessment history, allowances, benefits and bonuses are not modeled"},"note":"Annualized current-rate share on the assumed assessed standard monthly remuneration band; actual payroll assessment and employer-wide yen rounding can differ."},{"id":"employment","label":"Employment insurance","localName":"雇用保険","category":"unemployment","base":"gross","rate":0.005,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"employment_income","label":"Employment income after employment income deduction","localName":"給与所得","base":"taxableGross","deductions":[{"label":"Employment income deduction","of":"taxableGross","bands":[{"upTo":2200000,"a":0,"b":740000},{"upTo":3600000,"a":0.3,"b":80000},{"upTo":6600000,"a":0.2,"b":440000},{"upTo":8500000,"a":0.1,"b":1100000},{"upTo":null,"a":0,"b":1950000}]}],"rate":0,"hidden":true,"note":"Helper line: computes employment income used by the two income taxes below; no tax"},{"id":"income_tax","label":"National income tax","localName":"所得税","base":"componentTaxable:employment_income","deductions":[{"label":"Social insurance premiums","contributions":"deductible"},{"label":"Basic deduction","of":"componentTaxable:employment_income","bands":[{"upTo":4890000,"a":0,"b":1040000},{"upTo":6550000,"a":0,"b":670000},{"upTo":23500000,"a":0,"b":620000},{"upTo":24000000,"a":0,"b":480000},{"upTo":24500000,"a":0,"b":320000},{"upTo":25000000,"a":0,"b":160000},{"upTo":null,"a":0,"b":0}]}],"roundTaxable":1000,"brackets":[{"upTo":1950000,"rate":0.05},{"upTo":3300000,"rate":0.1},{"upTo":6950000,"rate":0.2},{"upTo":9000000,"rate":0.23},{"upTo":18000000,"rate":0.33},{"upTo":40000000,"rate":0.4},{"upTo":null,"rate":0.45}],"round":"floor"},{"id":"reconstruction","label":"Reconstruction special income tax","localName":"復興特別所得税","base":"componentTax:income_tax","rate":0.021,"round":"floor","note":"2.1% of national income tax, levied until 2037"},{"id":"resident_tax","label":"Resident tax (Tokyo)","localName":"住民税","base":"componentTaxable:employment_income","deductions":[{"label":"Social insurance premiums","contributions":"deductible"},{"label":"Basic deduction (resident tax)","of":"componentTaxable:employment_income","bands":[{"upTo":24000000,"a":0,"b":430000},{"upTo":24500000,"a":0,"b":290000},{"upTo":25000000,"a":0,"b":150000},{"upTo":null,"a":0,"b":0}]}],"roundTaxable":1000,"rate":0.1,"adjustments":[{"type":"credit","label":"Adjustment deduction","expr":"compTaxable('employment_income') <= 25000000 ? 2500 : 0"},{"type":"add","label":"Per-capita levy incl. forest environment tax","amount":5000}],"round":"floor","note":"10% income levy plus JPY 5,000 per-capita levy; paid from June of the following year"}]},"sources":[{"title":"令和8年度保険料額表 東京支部 (health, pension and child support premium table from March 2026)","url":"https://www.kyoukaikenpo.or.jp/assets/R8_13tokyo.pdf","publisher":"Japan Health Insurance Association (Kyokai Kenpo)","accessed":"2026-10-03"},{"title":"協会けんぽの子ども・子育て支援金率について","url":"https://www.kyoukaikenpo.or.jp/about/business/insurance_rate/003","publisher":"Japan Health Insurance Association (Kyokai Kenpo)","accessed":"2026-10-03"},{"title":"令和8年度の雇用保険料率のご案内","url":"https://www.mhlw.go.jp/content/001692566.pdf","publisher":"Ministry of Health, Labour and Welfare","accessed":"2026-10-03"},{"title":"No.1199 基礎控除 and No.1410 給与所得控除 (as of 1 April 2026)","url":"https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1199.htm","publisher":"National Tax Agency","accessed":"2026-10-03"},{"title":"給与所得の源泉徴収税額表（令和9年分）月額表","url":"https://www.nta.go.jp/publication/pamph/gensen/zeigakuhyo2027/data/01-07.xlsx","publisher":"National Tax Agency","accessed":"2026-10-03"},{"title":"Japan: Individual sample tax calculation and other taxes (reviewed 7 August 2026)","url":"https://taxsummaries.pwc.com/japan/individual/sample-personal-income-tax-calculation","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"令和8年度 地域別最低賃金 全国一覧","url":"https://www.mhlw.go.jp/content/11200000/001753404.pdf","publisher":"Ministry of Health, Labour and Welfare","accessed":"2026-10-03"},{"title":"年収別 手取り早見表【2026年・令和8年分】(Tokyo, Kyokai Kenpo, single, under 40)","url":"https://progo-tax.com/nenshu-tedori-hayami/","publisher":"Progo Tax Accounting Office","accessed":"2026-10-04"},{"title":"【2026年・令和8年】基礎控除とは？104万円控除 (2026 basic deduction table for income tax and resident tax)","url":"https://biz.moneyforward.com/payroll/basic/111924/","publisher":"Money Forward Cloud","accessed":"2026-10-04"},{"title":"健康保険料率9.85% (Tokyo branch notice on FY2026 rates)","url":"https://www.kyoukaikenpo.or.jp/shibu/tokyo/assets/R0802.pdf","publisher":"Japan Health Insurance Association (Kyokai Kenpo), Tokyo branch","accessed":"2026-10-04"},{"title":"Standard monthly remuneration — determination, benefits and assessment history","url":"https://www.nenkin.go.jp/service/kounen/hokenryo/hoshu/20150515-01.html","publisher":"Japan Pension Service","accessed":"2026-10-12"},{"title":"Resident tax — 1 January residence and previous-year income","url":"https://www.foreign.city.shinjuku.lg.jp/en/kurashi/jyuminzei/","publisher":"Shinjuku City","accessed":"2026-10-12"}],"checks":{"official":2,"independent":3,"self":1},"standardRemunerationVerification":{"checked":"2026-10-12","scope":"Published Tokyo health/support/pension/child-contribution bands for stated stable-pay age 35 no-bonus profile; no employee assessment-history or whole-country certification"},"accuracyCorrections20261012R3":{"checked":"2026-10-12","residentTax":{"scope":"Conditional timing explanation only; continuing-resident numerical model retained, no newcomer exemption calculation"}}},"KE":{"code":"KE","name":"Kenya","currency":"KES","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Nairobi, resident employee, monthly PAYE with the personal relief of KES 2,400 a month","NSSF at the Year 4 limits in force from February 2026 (lower limit KES 9,000, upper limit KES 108,000)","No private pension, mortgage interest, post-retirement medical fund or insurance relief"],"notes":["NSSF, SHIF and the employee Housing Levy are deducted before PAYE is calculated.","Not included: work injury insurance under WIBA, which employers buy from private insurers at varying prices.","Kenya sets minimum wages by occupation and town rather than one national rate."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"nssf_t1","label":"NSSF pension Tier I (employer)","localName":"National Social Security Fund","category":"pension","base":"gross","ceiling":{"amount":9000,"period":"month"},"rate":0.06,"basis":"law","note":"6% of pay up to KES 9,000 a month"},{"id":"nssf_t2","label":"NSSF pension Tier II (employer)","localName":"National Social Security Fund","category":"pension","base":"gross","brackets":[{"upTo":9000,"rate":0},{"upTo":108000,"rate":0.06}],"bracketPeriod":"month","basis":"law","note":"6% of pay between KES 9,000 and KES 108,000 a month"},{"id":"ahl","label":"Affordable Housing Levy (employer)","localName":"Affordable Housing Levy","category":"housing","base":"gross","rate":0.015,"basis":"law","note":"1.5% of gross pay, no cap"},{"id":"nita","label":"Industrial training levy (NITA)","localName":"National Industrial Training Authority levy","category":"training","base":"gross","fixed":{"amount":50,"period":"month"},"basis":"law","note":"KES 50 per employee per month"}],"employee":[{"id":"nssf_t1","label":"NSSF pension Tier I (employee)","localName":"National Social Security Fund","category":"pension","base":"gross","ceiling":{"amount":9000,"period":"month"},"rate":0.06,"taxDeductible":true,"basis":"law","note":"6% of pay up to KES 9,000 a month"},{"id":"nssf_t2","label":"NSSF pension Tier II (employee)","localName":"National Social Security Fund","category":"pension","base":"gross","brackets":[{"upTo":9000,"rate":0},{"upTo":108000,"rate":0.06}],"bracketPeriod":"month","taxDeductible":true,"basis":"law","note":"6% of pay between KES 9,000 and KES 108,000 a month"},{"id":"shif","label":"Social Health Insurance Fund","localName":"SHIF","category":"health","base":"gross","rate":0.0275,"min":{"amount":300,"period":"month"},"taxDeductible":true,"basis":"law","note":"2.75% of gross pay, at least KES 300 a month, no cap"},{"id":"ahl","label":"Affordable Housing Levy (employee)","localName":"Affordable Housing Levy","category":"housing","base":"gross","rate":0.015,"taxDeductible":true,"basis":"law","note":"1.5% of gross pay, no cap"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","deductions":[{"label":"NSSF, SHIF and Housing Levy","contributions":"deductible"}],"brackets":[{"upTo":24000,"rate":0.1},{"upTo":32333,"rate":0.25},{"upTo":500000,"rate":0.3},{"upTo":800000,"rate":0.325},{"upTo":null,"rate":0.35}],"bracketPeriod":"month","adjustments":[{"type":"credit","label":"Personal relief","amount":{"amount":2400,"period":"month"}}],"note":"Monthly bands from 10% to 35%, less personal relief of KES 2,400 a month"}]},"sources":[{"title":"Pay As You Earn (PAYE): individual income tax rates, allowable deductions, personal relief","url":"https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye","publisher":"Kenya Revenue Authority","accessed":"2026-10-03"},{"title":"Kenya Individual - Taxes on personal income (last reviewed 17 July 2026)","url":"https://taxsummaries.pwc.com/kenya/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Kenya Individual - Other taxes: NSSF, SHIF, Affordable Housing Levy (last reviewed 17 July 2026)","url":"https://taxsummaries.pwc.com/kenya/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Public statement: Clarification on the Status of NSSF Contributions (4 June 2026)","url":"https://www.nssf.or.ke/clarification-on-the-status-of-nssf-contributions","publisher":"National Social Security Fund Kenya","accessed":"2026-10-03"},{"title":"Kenya Payroll Guide 2026: PAYE, NSSF, SHIF, and What Employers Must Know","url":"https://anoorehr.com/blog/kenya-payroll-guide-2026","publisher":"AnooreHR","accessed":"2026-10-03"},{"title":"Finance Bill 2026: What changes for income tax in Kenya","url":"https://www.myworkpay.com/blogs/finance-bill-2026-what-changes-for-income-tax-in-kenya","publisher":"Workpay","accessed":"2026-10-03"},{"title":"Kenya Finance Bill 2026 KPMG Analysis (14 May 2026)","url":"https://assets.kpmg.com/content/dam/kpmgsites/ke/pdf/thought_leaderships/tax/2026/Finance_Bill_2026_KPMG_Analysis.pdf","publisher":"KPMG East Africa","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"KG":{"code":"KG","name":"Kyrgyzstan","currency":"KGS","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Resident employee of an ordinary private company in Bishkek (not a High Technology Park resident)","Employer on the reduced 12.25% insurance tariff; banks, telecom operators, mining, utilities, excise goods businesses and state-funded bodies pay 27.25%","Single, no dependants: employee insurance contributions and the standard deduction of KGS 650 a month reduce taxable income"],"notes":["Since August 2024 insurance contributions for most private employers are 12.25% of pay: 10% withheld from the employee and 2.25% paid by the employer.","The employer's share is charged on at least the Bishkek average monthly wage (KGS 44,074 in 2026), even when pay is lower.","Since January 2026 contributions stop at a monthly pay of KGS 720,940 (20 times the national average wage).","Income tax is 10% of pay after employee contributions and a standard deduction of KGS 650 a month.","Banks, telecom operators, mining, utilities, excise goods businesses and state-funded bodies pay the full 27.25% rate, which is not shown.","Employees of High Technology Park residents pay income tax at 5% and lower contributions; this is not shown."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"sf_pension","label":"Pension Fund contribution (employer)","localName":"Пенсионный фонд (Социальный фонд)","category":"pension","base":"contrib","floor":{"amount":44074,"period":"month"},"ceiling":{"amount":720940,"period":"month"},"rate":0.01,"basis":"law","varies":"Banks, telecom operators, mining, utilities, excise goods businesses and state-funded bodies pay 15% instead of 1%.","note":"Charged on at least the Bishkek average monthly wage of KGS 44,074"},{"id":"mhif","label":"Mandatory health insurance (employer)","localName":"ФОМС","category":"health","base":"contrib","floor":{"amount":44074,"period":"month"},"ceiling":{"amount":720940,"period":"month"},"rate":0.01,"basis":"law","varies":"Banks, telecom operators, mining, utilities, excise goods businesses and state-funded bodies pay 2% instead of 1%.","note":"Charged on at least the Bishkek average monthly wage of KGS 44,074"},{"id":"health_fund","label":"Workers' health improvement fund","localName":"ФОТ","category":"other","base":"contrib","floor":{"amount":44074,"period":"month"},"ceiling":{"amount":720940,"period":"month"},"rate":0.0025,"basis":"law","note":"Charged on at least the Bishkek average monthly wage of KGS 44,074"}],"employee":[{"id":"sf_pension","label":"Pension Fund contribution (employee)","localName":"Пенсионный фонд (Социальный фонд)","category":"pension","base":"contrib","ceiling":{"amount":720940,"period":"month"},"rate":0.08,"taxDeductible":true,"basis":"law"},{"id":"gnpf","label":"State accumulative pension fund (employee)","localName":"ГНПФ","category":"pension","base":"contrib","ceiling":{"amount":720940,"period":"month"},"rate":0.02,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Подоходный налог","base":"taxableGross","deductions":[{"label":"Employee insurance contributions","contributions":"deductible"},{"label":"Standard deduction (KGS 650 a month)","amount":{"amount":650,"period":"month"}}],"rate":0.1}]},"sources":[{"title":"О снижении ставки тарифов страховых взносов по государственному социальному страхованию (12.25% tariff from 1 August 2024)","url":"https://sf.gov.kg/ru/o-snizhenii-stavki-tarifov-strahovyh-vznosov-po-gosudarstvennomu-soczialnomu-strahovaniyu/","publisher":"Social Fund of the Kyrgyz Republic","accessed":"2026-10-04"},{"title":"В Кыргызстане снизили страховые взносы. Президент подписал закон (24 July 2024)","url":"https://kaktus.media/doc/505770_v_kyrgyzstane_snizili_strahovye_vznosy._prezident_podpisal_zakon.html","publisher":"Kaktus.media","accessed":"2026-10-04"},{"title":"В Кыргызстане с 1 января 2026 года введен верхний предел для исчисления страховых взносов (29 April 2026)","url":"https://knews.kg/2026/04/29/v-kyrgyzstane-s-1-yanvarya-2026-goda-vveden-verhnij-predel-dlya-ischisleniya-strahovyh-vznosov/","publisher":"Knews","accessed":"2026-10-04"},{"title":"В Кыргызстане ввели верхний предел для исчисления страховых взносов (29 April 2026)","url":"https://kaktus.media/doc/545308_v_kyrgyzstane_vveli_verhniy_predel_dlia_ischisleniia_strahovyh_vznosov.html","publisher":"Kaktus.media","accessed":"2026-10-04"},{"title":"Утверждены показатели средней ЗП по регионам для расчета налогов на 2026 год (30 November 2025)","url":"https://economist.kg/dengi/2025/11/30/utvierzhdieny-pokazatieli-sriedniei-zp-po-rieghionam-dlia-raschieta-naloghov-na-2026-ghod/","publisher":"Economist.kg","accessed":"2026-10-04"},{"title":"Калькулятор зарплаты в Кыргызстане: сколько получите на руки (22 August 2026)","url":"https://ru.sputnik.kg/20260822/kalkulyator-zarplaty-kyrgyzstan-skolko-na-ruki-1103124967.html","publisher":"Sputnik Kyrgyzstan","accessed":"2026-10-04"},{"title":"Калькулятор заработной платы (2026)","url":"https://calk.kg/calculator/salary/","publisher":"Calk.kg","accessed":"2026-10-04"}],"checks":{"official":0,"independent":2,"self":4}},"KH":{"code":"KH","name":"Cambodia","currency":"KHR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Phnom Penh, Cambodian resident on an unlimited duration contract, no spouse or children claimed","Salary paid in riel; pension scheme in its first five-year stage (October 2022 to September 2027)","Seniority indemnity of 15 days' wages a year paid in June and December, daily wage taken as monthly wage divided by 26"],"notes":["NSSF contributions are based on a monthly wage capped at KHR 1,200,000, so they are small for professional salaries.","Salary tax is withheld monthly on progressive monthly brackets; non-residents pay a flat 20%.","The seniority indemnity is free of salary tax up to KHR 2,000,000 per half-yearly payment; any excess is taxed with that month's salary.","There is no national minimum wage outside the garment, footwear and travel goods sector."],"minWage":null,"pay":{"extraPayments":[{"id":"seniority","label":"Seniority indemnity (15 days a year)","months":0.5769,"basis":"law","contributions":false}],"note":"Paid as two instalments of 7.5 days' wages in June and December."},"employer":[{"id":"orc","label":"NSSF occupational risk","localName":"Occupational risk contribution","category":"injury","base":"salary","floor":{"amount":400000,"period":"month"},"ceiling":{"amount":1200000,"period":"month"},"rate":0.008,"basis":"law"},{"id":"health","label":"NSSF health care","localName":"Health care contribution","category":"health","base":"salary","floor":{"amount":400000,"period":"month"},"ceiling":{"amount":1200000,"period":"month"},"rate":0.026,"basis":"law","note":"Paid in full by the employer"},{"id":"pension","label":"NSSF pension","localName":"Pension contribution","category":"pension","base":"salary","floor":{"amount":400000,"period":"month"},"ceiling":{"amount":1200000,"period":"month"},"rate":0.02,"basis":"law"}],"employee":[{"id":"pension","label":"NSSF pension","localName":"Pension contribution","category":"pension","base":"salary","floor":{"amount":400000,"period":"month"},"ceiling":{"amount":1200000,"period":"month"},"rate":0.02,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"salary_tax","label":"Tax on salary","localName":"ពន្ធលើប្រាក់បៀវត្ស","base":"taxableGross","deductions":[{"label":"Seniority indemnity exemption (up to KHR 2,000,000 per half-yearly payment)","of":"extra:seniority","max":4000000}],"brackets":[{"upTo":1500000,"rate":0},{"upTo":2000000,"rate":0.05},{"upTo":8500000,"rate":0.1},{"upTo":12500000,"rate":0.15},{"upTo":null,"rate":0.2}],"bracketPeriod":"month"}]},"sources":[{"title":"Cambodia: Individual taxes on personal income, deductions, other taxes (reviewed 2 April 2026)","url":"https://taxsummaries.pwc.com/cambodia/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Cambodia: Individual other taxes (NSSF contributions)","url":"https://taxsummaries.pwc.com/cambodia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Newsbrief March 2020: tax exemption for seniority payments from 2020 (MEF Circular No. 002 of 24 March 2020)","url":"https://www.pwc.com/kh/en/publications/newsbrief/kh-newsbrief-march-2020.pdf","publisher":"PwC Cambodia","accessed":"2026-10-04"},{"title":"Tax on salary treatment of seniority payments from 2020","url":"https://www.deloitte.com/content/dam/assets-zone1/southeast-asia/en/docs/services/tax/2024/kh-tax-tos-2020-seniority-payment.pdf","publisher":"Deloitte Cambodia","accessed":"2026-10-04"},{"title":"[2026] Salary Tax in Cambodia: Comprehensive Guide for Locals and Expats (4 March 2026)","url":"https://aps.com.kh/salary-tax-in-cambodia/","publisher":"APS","accessed":"2026-10-04"},{"title":"Payroll and HR requirements in Cambodia (updated 8 May 2026)","url":"https://cambodia.acclime.com/guides/payroll-hr-requirements/","publisher":"Acclime","accessed":"2026-10-04"},{"title":"Cambodia Payroll Calculator 2026","url":"https://inkhmer.com/en/tools/finance/payroll-calculator","publisher":"InKhmer","accessed":"2026-10-04"}],"checks":{"official":0,"independent":2,"self":3}},"KR":{"code":"KR","name":"South Korea","currency":"KRW","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Seoul, Korean resident, single, no dependants, no card-spending or other itemised deductions","No non-taxable allowances (such as the meal allowance); the whole salary is taxable","Employer with 150 to 999 employees for the employment insurance employer rate","Office work in the lowest workers' compensation rate class","Income tax is the final tax after the year-end settlement, not the monthly withholding table","Minimum-pay check assumes 40 scheduled hours plus 8 paid weekly-rest hours a week (209 paid monthly reference hours), attendance on all scheduled days and paid weekly-rest eligibility; hours and attendance are not inputs."],"notes":["Monthly withholding follows the official simplified tax table; the year-end settlement then adjusts it to the final tax shown here.","National pension contributions stop rising above KRW 6,590,000 a month (from July 2026).","Severance pay (one month's pay per year of service) is shown as an employer accrual.","Paid weekly rest normally requires at least 15 contracted hours a week averaged over four weeks and attendance on all scheduled days in the relevant week. Different hours, absences, wage components and legal exceptions need an individual minimum-pay check.","National Health Insurance remuneration premiums are bounded before long-term care and deductible premiums are calculated. This estimate annualizes twelve identical months of cover; actual assessed remuneration, partial months and final won remittance rounding are not modeled."],"minWage":{"amount":10320,"period":"hour","annualHours":2508,"monthlyHours":209,"weeklyHours":40,"paidWeeklyRestHours":8,"basis":"regularMonthly","scope":"Ordinary 40 scheduled hours a week plus 8 paid weekly-rest hours, with paid weekly-rest eligibility and attendance assumed. The official monthly benchmark uses 209 paid hours. Part-time schedules, absences, included wage components and permitted exceptions require their own check.","note":"2026 national minimum: KRW 10,320/hour and KRW 2,156,880/month for 40 scheduled weekly hours plus 8 paid weekly-rest hours (209 monthly reference hours). The annual planning benchmark is twelve identical monthly payments: KRW 25,882,560."},"pay":{"extraPayments":[]},"employer":[{"id":"nps","label":"National pension","localName":"국민연금","category":"pension","floor":{"amount":410000,"period":"month"},"ceiling":{"amount":6590000,"period":"month"},"rate":0.0475,"basis":"law"},{"id":"nhi","label":"National health insurance","localName":"건강보험","category":"health","rate":0.03595,"basis":"law","min":{"amount":10080,"period":"month"},"max":{"amount":4591740,"period":"month"},"note":"2026 remuneration premium is 7.19% in total, shared equally. Each employee/employer monthly share is bounded at KRW 10,080 to KRW 4,591,740 before long-term care is calculated. Twelve identical full coverage months; actual assessed remuneration and remittance rounding can differ.","verification":{"checked":"2026-10-12","effectiveFrom":"2026-01-01","scope":"2026 remuneration-premium amount floor/cap and equal shares only; no separate income premium, eligibility or final remittance verification","sourceURLs":["https://www.nhis.or.kr/lm/lmxsrv/law/lawFullContent.do?SEQ_HISTORY=593928","https://www.mohw.go.kr/menu.es?mid=a10705010500"]}},{"id":"ltc","label":"Long-term care insurance","localName":"장기요양보험","category":"health","formula":"0.1314 * er('nhi')","basis":"law","note":"13.14% of the health insurance premium"},{"id":"ei","label":"Employment insurance","localName":"고용보험","category":"unemployment","rate":0.0155,"basis":"law","varies":"0.9% plus 0.25% to 0.85% depending on company size; 1.55% shown for 150 to 999 employees"},{"id":"wci","label":"Workers' compensation insurance","localName":"산재보험","category":"injury","rate":0.0056,"basis":"law","varies":"0.56% to 18.56% depending on the industry; lowest office rate shown"},{"id":"wage_claim","label":"Wage claim guarantee charge","localName":"임금채권부담금","category":"other","rate":0.0006,"basis":"law"},{"id":"severance","label":"Severance pay accrual","localName":"퇴직금","category":"accrual","rate":0.083333,"basis":"law","note":"One month's average pay per year of service, paid on leaving or into a retirement pension plan"}],"employee":[{"id":"nps","label":"National pension","localName":"국민연금","category":"pension","floor":{"amount":410000,"period":"month"},"ceiling":{"amount":6590000,"period":"month"},"rate":0.0475,"taxDeductible":true,"basis":"law"},{"id":"nhi","label":"National health insurance","localName":"건강보험","category":"health","rate":0.03595,"taxDeductible":true,"basis":"law","min":{"amount":10080,"period":"month"},"max":{"amount":4591740,"period":"month"},"note":"2026 remuneration premium is 7.19% in total, shared equally. Each employee/employer monthly share is bounded at KRW 10,080 to KRW 4,591,740 before long-term care is calculated. Twelve identical full coverage months; actual assessed remuneration and remittance rounding can differ.","verification":{"checked":"2026-10-12","effectiveFrom":"2026-01-01","scope":"2026 remuneration-premium amount floor/cap and equal shares only; no separate income premium, eligibility or final remittance verification","sourceURLs":["https://www.nhis.or.kr/lm/lmxsrv/law/lawFullContent.do?SEQ_HISTORY=593928","https://www.mohw.go.kr/menu.es?mid=a10705010500"]}},{"id":"ltc","label":"Long-term care insurance","localName":"장기요양보험","category":"health","formula":"0.1314 * ee('nhi')","taxDeductible":true,"basis":"law"},{"id":"ei","label":"Employment insurance","localName":"고용보험","category":"unemployment","rate":0.009,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"income_tax","label":"Income tax","localName":"근로소득세","base":"taxableGross","deductions":[{"label":"Earned income deduction","of":"taxableGross","max":20000000,"bands":[{"upTo":5000000,"a":0.7,"b":0},{"upTo":15000000,"a":0.4,"b":1500000},{"upTo":45000000,"a":0.15,"b":5250000},{"upTo":100000000,"a":0.05,"b":9750000},{"upTo":null,"a":0.02,"b":12750000}]},{"label":"Basic personal deduction","amount":1500000},{"label":"National pension contributions","contributions":["nps"]},{"label":"Health, long-term care and employment insurance premiums","contributions":["nhi","ltc","ei"]}],"brackets":[{"upTo":14000000,"rate":0.06},{"upTo":50000000,"rate":0.15},{"upTo":88000000,"rate":0.24},{"upTo":150000000,"rate":0.35},{"upTo":300000000,"rate":0.38},{"upTo":500000000,"rate":0.4},{"upTo":1000000000,"rate":0.42},{"upTo":null,"rate":0.45}],"adjustments":[{"type":"credit","label":"Earned income tax credit","expr":"min(tax <= 1300000 ? 0.55 * tax : 715000 + 0.3 * (tax - 1300000), G <= 33000000 ? 740000 : G <= 70000000 ? max(660000, 740000 - 0.008 * (G - 33000000)) : G <= 120000000 ? max(500000, 660000 - 0.5 * (G - 70000000)) : max(200000, 500000 - 0.5 * (G - 120000000)))"},{"type":"cap","label":"Standard tax credit route if lower","expr":"max(0, sched(T + ee('nhi') + ee('ltc') + ee('ei')) - min(sched(T + ee('nhi') + ee('ltc') + ee('ei')) <= 1300000 ? 0.55 * sched(T + ee('nhi') + ee('ltc') + ee('ei')) : 715000 + 0.3 * (sched(T + ee('nhi') + ee('ltc') + ee('ei')) - 1300000), G <= 33000000 ? 740000 : G <= 70000000 ? max(660000, 740000 - 0.008 * (G - 33000000)) : G <= 120000000 ? max(500000, 660000 - 0.5 * (G - 70000000)) : max(200000, 500000 - 0.5 * (G - 120000000))) - 130000)"}],"round":"floor","roundTo":10},{"id":"local_tax","label":"Local income tax","localName":"지방소득세","base":"componentTax:income_tax","rate":0.1,"round":"floor","roundTo":10}]},"sources":[{"title":"Republic of Korea: Individual other taxes (social security), taxes on personal income, deductions, sample calculation (reviewed 2 July 2026)","url":"https://taxsummaries.pwc.com/republic-of-korea/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"근로소득 세액계산 방법 (tax base and basic rates)","url":"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?mi=6594&cntntsId=7873","publisher":"National Tax Service","accessed":"2026-10-03"},{"title":"My Withholding Income Tax Calculator","url":"https://www.nts.go.kr/english/ad/help/myWthtxCalclPage.do?mi=11212","publisher":"National Tax Service","accessed":"2026-10-03"},{"title":"Republic of Korea: Individual deductions (employment income deduction, personal and insurance deductions), reviewed 2 July 2026","url":"https://taxsummaries.pwc.com/republic-of-korea/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Republic of Korea: Individual other tax credits and incentives (earned income tax credit), reviewed 2 July 2026","url":"https://taxsummaries.pwc.com/republic-of-korea/individual/other-tax-credits-and-incentives","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"2026 minimum wage — 40 scheduled weekly hours plus paid weekly rest","url":"https://www.minimumwage.go.kr/index.jsp","publisher":"Minimum Wage Commission","accessed":"2026-10-12"},{"title":"Paid weekly-rest eligibility and attendance","url":"https://1350.moel.go.kr/rtmview.do?id=1000310676","publisher":"Ministry of Employment and Labor","accessed":"2026-10-12"},{"title":"2026 monthly National Health Insurance premium bounds — remuneration premium","url":"https://www.nhis.or.kr/lm/lmxsrv/law/lawFullContent.do?SEQ_HISTORY=593928","publisher":"NHIS / Ministry of Health and Welfare","accessed":"2026-10-12"},{"title":"Health insurance remuneration premium rate and equal employer/employee shares","url":"https://www.mohw.go.kr/menu.es?mid=a10705010500","publisher":"Ministry of Health and Welfare","accessed":"2026-10-12"}],"checks":{"official":2,"independent":3,"self":3},"accuracyCorrections20261012R3":{"checked":"2026-10-12","minimumPay":{"effectiveFrom":"2026-01-01","monthly":2156880,"hourly":10320,"monthlyPaidReferenceHours":209,"annualPlanning":25882560,"scope":"Ordinary 40 scheduled weekly hours plus 8 paid weekly-rest hours; eligibility and attendance assumed, not verified"},"healthPremium":{"effectiveFrom":"2026-01-01","eachSideMonthlyMinimum":10080,"eachSideMonthlyMaximum":4591740,"scope":"Remuneration-premium amount bounds; existing dependent LTC and tax formulas retained. No new whole-country or remittance certification"}}},"KW":{"code":"KW","name":"Kuwait","currency":"KWD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Expatriate employee by default; the Kuwaiti option covers the national social security scheme (PIFSS)","End-of-service indemnity accrued on full monthly pay at 15 days per year (first 5 years), with a daily rate of monthly pay divided by 26"],"notes":["There is no personal income tax in Kuwait.","The expatriate end-of-service indemnity is shown as a yearly accrual of 15 days of pay; it rises to one month a year after 5 years and is capped at 18 months of pay. It can be reduced if the employee resigns.","Health insurance, residence and work permit fees for expatriates are not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"indemnity","label":"End-of-service indemnity accrual","localName":"End of service indemnity","category":"accrual","base":"contrib","rate":0.048077,"basis":"law","note":"15 days of pay per year for the first 5 years of service"}],"employee":[],"incomeTax":{"components":[]},"variantLabel":"Employee type","defaultVariant":"EXPAT","variants":[{"code":"EXPAT","name":"Expatriate"},{"code":"NATIONAL","name":"Kuwaiti national","remove":{"employer":["indemnity"]},"employer":[{"id":"pifss","label":"Social security (employer)","localName":"PIFSS","category":"pension","base":"contrib","ceiling":{"amount":2750,"period":"month"},"rate":0.115,"basis":"law"}],"employee":[{"id":"pifss","label":"Social security (employee)","localName":"PIFSS","category":"pension","base":"contrib","ceiling":{"amount":2750,"period":"month"},"rate":0.08,"basis":"law"},{"id":"pifss_extra","label":"Social security, additional employee share","localName":"PIFSS","category":"pension","base":"contrib","ceiling":{"amount":1500,"period":"month"},"rate":0.025,"basis":"law"}],"assumptions":["Kuwaiti national covered by the Public Institution for Social Security"]}],"sources":[{"title":"Kuwait, Individual, Other taxes (social security and terminal indemnity)","url":"https://taxsummaries.pwc.com/kuwait/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Kuwait, Individual, Taxes on personal income","url":"https://taxsummaries.pwc.com/kuwait/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"EY Worldwide Personal Tax and Immigration Guide 2025-26 (March 2026), Kuwait chapter: social security and end-of-service benefits","url":"https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf","publisher":"EY","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1,"byVariant":{"NATIONAL":{"official":0,"independent":2,"self":0},"EXPAT":{"official":0,"independent":0,"self":1}}}},"KY":{"code":"KY","name":"Cayman Islands","currency":"KYD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Employee in George Town, Grand Cayman, aged 35","Mandatory pension at the statutory minimum (5% employer, 5% employee) on earnings up to KYD 87,000 a year"],"notes":["The Cayman Islands have no income tax or social security tax.","Employers must provide health insurance and may recover up to half of the premium from the employee; premiums depend on the plan and are not included.","Work permit fees for non-Caymanian staff are not included."],"minWage":{"amount":8.75,"period":"hour","note":"National minimum wage from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension (employer minimum)","localName":"National Pensions Act","category":"pension","base":"gross","rate":0.05,"ceiling":87000,"basis":"law","note":"5% of earnings up to KYD 87,000 a year"}],"employee":[{"id":"pension","label":"Pension (employee minimum)","localName":"National Pensions Act","category":"pension","base":"gross","rate":0.05,"ceiling":87000,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[]},"sources":[{"title":"Cayman Islands: Individual, taxes on personal income (reviewed 29 May 2026)","url":"https://taxsummaries.pwc.com/cayman-islands/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Cayman Islands: Individual, other taxes","url":"https://taxsummaries.pwc.com/cayman-islands/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Department of Labour and Pensions: Frequently Asked Questions (pension contributions, CI$87,000 maximum pensionable earnings)","url":"https://gov.ky/web/dlp/frequently-asked-questions","publisher":"Cayman Islands Government, Department of Labour and Pensions","accessed":"2026-10-04"},{"title":"Minimum Wage (CI$8.75 an hour from 1 January 2026)","url":"https://gov.ky/web/dlp/minimum-wage","publisher":"Cayman Islands Government, Department of Labour and Pensions","accessed":"2026-10-04"},{"title":"Pension contributions of employed and self-employed members","url":"https://silverthatch.org.ky/member-services/your-contributions/","publisher":"Silver Thatch Pensions","accessed":"2026-10-04"}],"checks":{"official":0,"independent":2,"self":3}},"KZ":{"code":"KZ","name":"Kazakhstan","currency":"KZT","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Kazakhstan citizen (or holder of a residence permit) employed by a company under the general tax regime","Basic tax deduction of 30 MCI a month claimed","Normal working conditions (no professional pension contributions for hazardous work)"],"notes":["Foreign employees without a residence permit pay income tax on gross pay and are not covered by the pension and medical insurance contributions shown.","Amounts use the 2026 monthly calculation index (MCI) of KZT 4,325 and minimum wage of KZT 85,000."],"minWage":{"amount":85000,"period":"month","note":"Minimum monthly wage (MZP) for 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"sn","label":"Social tax","localName":"Sotsialnyi nalog","category":"tax","base":"contrib","formula":"0.06 * max(0, G - ee('opv') - ee('vosms'))","basis":"law","note":"6% of pay after the employee pension and medical contributions"},{"id":"so","label":"Social insurance contributions","localName":"Sotsialnye otchisleniya (SO)","category":"insurance","base":"contrib","formula":"G > 0 ? 0.05 * 12 * clamp((G - ee('opv')) / 12, 85000, 595000) : 0","basis":"law","note":"5% of pay after the employee pension contribution, on KZT 85,000 to 595,000 a month"},{"id":"opvr","label":"Employer pension contribution","localName":"OPVR","category":"pension","base":"contrib","ceiling":{"amount":4250000,"period":"month"},"rate":0.035,"basis":"law","note":"3.5% in 2026, rising to 5% by 2028"},{"id":"oosms","label":"Medical insurance (employer)","localName":"OOSMS","category":"health","base":"contrib","ceiling":{"amount":3400000,"period":"month"},"rate":0.03,"basis":"law"}],"employee":[{"id":"opv","label":"Pension contribution (employee)","localName":"OPV","category":"pension","base":"contrib","ceiling":{"amount":4250000,"period":"month"},"rate":0.1,"taxDeductible":true,"basis":"law"},{"id":"vosms","label":"Medical insurance (employee)","localName":"VOSMS","category":"health","base":"contrib","ceiling":{"amount":1700000,"period":"month"},"rate":0.02,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Individual income tax","localName":"IPN","base":"taxableGross","deductions":[{"label":"Pension and medical contributions","contributions":"deductible"},{"label":"Basic deduction (30 MCI a month)","amount":{"amount":129750,"period":"month"}}],"brackets":[{"upTo":36762500,"rate":0.1},{"upTo":null,"rate":0.15}]}]},"sources":[{"title":"Kazakhstan, Individual, Taxes on personal income, Deductions, Other taxes and Sample calculation (2026 Tax Code)","url":"https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Kazakhstan, Individual, Other taxes (social tax, SO, OSMS, OPV, OPVR)","url":"https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Online salary and payroll tax calculator 2026 (OPV, SO, SN, IPN, OSMS, OPVR)","url":"https://mybuh.kz/useful/calc/","publisher":"mybuh.kz","accessed":"2026-10-03"},{"title":"MRP and MZP for 2026 in Kazakhstan (Law 239-VIII on the 2026-2028 budget)","url":"https://mybuh.kz/news/mrp-mzp-na-2026-god-v-kazakhstane/","publisher":"mybuh.kz","accessed":"2026-10-03"},{"title":"EY Worldwide Personal Tax and Immigration Guide 2025-26 (March 2026), Kazakhstan chapter: social tax 6% from 2026 without SO offset","url":"https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf","publisher":"EY","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"LA":{"code":"LA","name":"Laos","currency":"LAK","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Vientiane, employee registered with the Lao Social Security Organisation, no dependants claimed","Salary paid monthly in kip"],"notes":["Social security is 6% for the employer and 5.5% for the employee on salary up to LAK 4.5 million a month.","Income tax is withheld monthly on progressive monthly brackets after deducting the employee's social security."],"minWage":{"amount":2500000,"period":"month","note":"National monthly minimum wage (not re-confirmed for 2026)"},"pay":{"extraPayments":[]},"employer":[{"id":"ss","label":"Social security","localName":"ປະກັນສັງຄົມ","category":"pension","ceiling":{"amount":4500000,"period":"month"},"rate":0.06,"basis":"law","note":"Covers pension, health, maternity, work injury and unemployment"}],"employee":[{"id":"ss","label":"Social security","localName":"ປະກັນສັງຄົມ","category":"pension","ceiling":{"amount":4500000,"period":"month"},"rate":0.055,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"ອາກອນລາຍໄດ້ບຸກຄົນ","base":"taxableGross","deductions":[{"label":"Employee social security","contributions":"deductible"}],"brackets":[{"upTo":2500000,"rate":0},{"upTo":5000000,"rate":0.05},{"upTo":15000000,"rate":0.1},{"upTo":25000000,"rate":0.15},{"upTo":65000000,"rate":0.2},{"upTo":null,"rate":0.25}],"bracketPeriod":"month"}]},"sources":[{"title":"Lao PDR: Individual taxes on personal income (reviewed 7 August 2026)","url":"https://taxsummaries.pwc.com/lao-pdr/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Lao PDR: Individual other taxes (social security) and deductions","url":"https://taxsummaries.pwc.com/lao-pdr/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"LB":{"code":"LB","name":"Lebanon","currency":"LBP","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Beirut, Lebanese employee in the private sector, single with no children (family deduction of LBP 450 million a year)","Pay agreed in US dollars is converted at the official rate of LBP 89,500 per dollar, the rate used by the tax office and the NSSF","Office job with a five-day week: the daily transport allowance is paid for about 230 days of attendance a year"],"notes":["Most salaries are agreed in US dollars. Tax and social security are calculated in Lebanese pounds at LBP 89,500 per dollar.","Employers must pay a transport allowance of LBP 450,000 for each day the employee comes to work. It is free of tax and social security.","Employee social security contributions do not reduce taxable salary.","The end-of-service indemnity contribution funds a lump sum paid by the NSSF. When the employee leaves, the employer must also pay any shortfall between the fund balance and the indemnity due. That settlement is not included."],"minWage":{"amount":28000000,"period":"month","note":"National minimum wage from 1 August 2025"},"pay":{"extraPayments":[{"id":"transport","label":"Transport allowance","localName":"بدل النقل اليومي","amount":103500000,"contributions":false,"taxable":false,"separatePayment":false,"basis":"law","note":"LBP 450,000 per day of attendance, about 230 days a year"}],"note":"Salary is paid monthly. The daily transport allowance is paid with the salary."},"employer":[{"id":"sickness","label":"Sickness and maternity insurance (employer)","localName":"فرع ضمان المرض والأمومة","category":"health","base":"contrib","ceiling":{"amount":120000000,"period":"month"},"rate":0.08,"basis":"law","note":"8% of pay up to LBP 120 million a month"},{"id":"family","label":"Family allowances fund","localName":"فرع التقديمات العائلية والتعليمية","category":"family","base":"contrib","ceiling":{"amount":28000000,"period":"month"},"rate":0.06,"basis":"law","note":"6% of pay up to LBP 28 million a month"},{"id":"eosi","label":"End-of-service indemnity fund","localName":"فرع تعويض نهاية الخدمة","category":"accrual","base":"contrib","rate":0.085,"basis":"law","note":"8.5% of pay, no ceiling, paid monthly to the NSSF"}],"employee":[{"id":"sickness","label":"Sickness and maternity insurance (employee)","localName":"فرع ضمان المرض والأمومة","category":"health","base":"contrib","ceiling":{"amount":120000000,"period":"month"},"rate":0.03,"taxDeductible":false,"basis":"law","note":"3% of pay up to LBP 120 million a month, not deductible for income tax"}],"incomeTax":{"components":[{"id":"salary_tax","label":"Income tax on salaries","localName":"الضريبة على الرواتب والأجور","base":"taxableGross","deductions":[{"label":"Family deduction (single)","amount":450000000}],"brackets":[{"upTo":360000000,"rate":0.02},{"upTo":900000000,"rate":0.04},{"upTo":1800000000,"rate":0.07},{"upTo":3600000000,"rate":0.11},{"upTo":7200000000,"rate":0.15},{"upTo":13500000000,"rate":0.2},{"upTo":null,"rate":0.25}],"note":"Rates from 2% to 25% on salary after the family deduction"}]},"sources":[{"title":"Decision No. 959 of 5 September 2024: salary tax brackets and family deductions applicable from 1 January 2025, with worked examples","url":"https://www.ramco.com/hubfs/Decision%20no.%20959%20-%20Payroll%20tax%20calculation%20for%20salaries%20in%20foreign%20currencies.pdf","publisher":"Ministry of Finance (Lebanon), copy hosted by Ramco","accessed":"2026-10-03"},{"title":"Lebanon Individual - Other taxes: social security contributions (last reviewed 1 July 2026)","url":"https://taxsummaries.pwc.com/lebanon/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Lebanon Individual - Deductions: family deductions and transport allowance","url":"https://taxsummaries.pwc.com/lebanon/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"NSSF Memo #831 on Decree #2923: family allowance ceiling LBP 28 million from 1 May 2026","url":"https://www.aldic.net/nssf-memo-831-on-application-of-decree-2923-increasing-nssf-ceiling-and-family-allowances-starting-from-1st-may-2026/","publisher":"ALDIC (Lebanese Association for Taxpayers' Rights)","accessed":"2026-10-03"},{"title":"NSSF Memo #805: sickness and maternity ceiling LBP 120 million from 1 August 2025","url":"https://www.aldic.net/nssf-memo-805-dated-22-aug-2025-cancels-memo-801-and-sets-the-nssf-ceiling-at-lbp-120-million/","publisher":"ALDIC (Lebanese Association for Taxpayers' Rights)","accessed":"2026-10-03"},{"title":"Lebanon payroll and tax compliance updates (minimum wage, NSSF ceilings, transport allowance)","url":"https://www.ramco.com/payce/payroll-compliance-lebanon","publisher":"Ramco Systems","accessed":"2026-10-03"},{"title":"Taxes in Lebanon: income tax guide (after Budget Law 40/2026)","url":"https://www.klfi.net/lebanon-tax-guide-income-tax-procedures/","publisher":"Kallas Law Firm","accessed":"2026-10-03"},{"title":"Hiring employees in Lebanon: NSSF rates including end-of-service 8.5%","url":"https://www.playroll.com/global-hiring-guides/lebanon","publisher":"Playroll","accessed":"2026-10-04"},{"title":"Tax alert: tax on salaries according to the Budget Law of 2024 (brackets and family deductions)","url":"https://www.aldic.net/tax-alert-tax-on-salaries-according-to-the-budget-law-of-the-year-2024/","publisher":"ALDIC (Lebanese Association for Taxpayers' Rights)","accessed":"2026-10-04"}],"checks":{"official":0,"independent":1,"self":3}},"LI":{"code":"LI","name":"Liechtenstein","currency":"CHF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Resident employee living and working in Vaduz, single, no children, no wealth","Pension plan at the legal minimum (8% of pay up to 88,200 CHF, split equally); accident insurance at typical office rates","Employee pays at least 3,700 CHF a year of health insurance premiums (the deductible maximum)","Annual income tax as assessed; monthly payroll withholding is only an advance"],"notes":["Liechtenstein has no statutory minimum wage and no statutory 13th salary, although a 13th salary is common in contracts.","Compulsory health insurance is bought by the employee; the employer pays half of the national average premium (180.50 CHF a month in 2026).","Compulsory sick pay insurance is not included: its premium is set by the insurer and shared equally by employer and employee.","Pension plans usually charge extra risk and cost premiums on top of the legal minimum shown.","Cross-border commuters from Switzerland, Austria or Germany are taxed under different rules and are not covered here."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"ahv","label":"Old-age and survivors' insurance","localName":"AHV","category":"pension","rate":0.04225,"basis":"law","note":"No ceiling."},{"id":"iv","label":"Disability insurance","localName":"IV","category":"insurance","rate":0.00675,"basis":"law"},{"id":"fak","label":"Family compensation fund","localName":"FAK","category":"family","rate":0.019,"basis":"law"},{"id":"vk","label":"AHV administration cost","localName":"Verwaltungskosten (VK)","category":"other","rate":0.00585,"basis":"law"},{"id":"alv","label":"Unemployment insurance","localName":"ALV","category":"unemployment","rate":0.005,"ceiling":126000,"basis":"law","note":"On pay up to 126,000 CHF a year."},{"id":"bpvg","label":"Occupational pension (employer share)","localName":"Betriebliche Personalvorsorge (BPVG)","category":"pension","formula":"(G < 14700 ? 0 : 0.04 * min(G, 88200))","basis":"law","varies":"Each pension plan sets its contributions. The legal minimum is shown: 8% of pay (capped at 88,200 CHF) for retirement savings, at least half paid by the employer. Risk and cost premiums come on top."},{"id":"bu","label":"Occupational accident insurance","localName":"Berufsunfallversicherung (BU)","category":"injury","rate":0.0017,"ceiling":148200,"basis":"law","varies":"Set by the accident insurer by risk class; a low office rate is assumed."},{"id":"kv","label":"Health insurance contribution","localName":"Arbeitgeberbeitrag Krankenpflegeversicherung","category":"health","fixed":{"amount":180.5,"period":"month"},"basis":"law","note":"Half of the national average health insurance premium (361 CHF a month in 2026), paid to the employee towards their compulsory health insurance."}],"employee":[{"id":"ahv","label":"Old-age and survivors' insurance","localName":"AHV","category":"pension","rate":0.04025,"taxDeductible":true,"basis":"law"},{"id":"iv","label":"Disability insurance","localName":"IV","category":"insurance","rate":0.00675,"taxDeductible":true,"basis":"law"},{"id":"fak","label":"Family compensation fund","localName":"FAK","category":"family","rate":0.002,"taxDeductible":true,"basis":"law","note":"New employee share from 2026 to fund parental allowance."},{"id":"alv","label":"Unemployment insurance","localName":"ALV","category":"unemployment","rate":0.005,"ceiling":126000,"taxDeductible":true,"basis":"law"},{"id":"nbu","label":"Non-occupational accident insurance","localName":"Nichtberufsunfallversicherung (NBU)","category":"injury","rate":0.01,"ceiling":148200,"taxDeductible":true,"basis":"law","varies":"Set by the accident insurer; 1% assumed for office staff. Some employers pay it."},{"id":"bpvg","label":"Occupational pension (employee share)","localName":"Betriebliche Personalvorsorge (BPVG)","category":"pension","formula":"(G < 14700 ? 0 : 0.04 * min(G, 88200))","taxDeductible":true,"basis":"law","varies":"Each pension plan sets its contributions; half of the legal minimum savings contribution is shown."}],"incomeTax":{"components":[{"id":"national","label":"National income tax","localName":"Landessteuer (Erwerbssteuer)","base":{"parts":["taxableGross","er:kv"]},"deductions":[{"label":"Social insurance and pension contributions","contributions":["ahv","iv","fak","alv","nbu","bpvg"]},{"label":"Flat employment expenses","amount":1600},{"label":"Insurance premiums (health insurance, capped)","amount":3700}],"piecewise":[{"upTo":15855,"a":0,"b":0},{"upTo":21140,"a":0.01,"b":-159},{"upTo":42280,"a":0.03,"b":-581},{"upTo":73990,"a":0.04,"b":-1004},{"upTo":105700,"a":0.05,"b":-1744},{"upTo":137410,"a":0.06,"b":-2801},{"upTo":169120,"a":0.065,"b":-3488},{"upTo":211400,"a":0.07,"b":-4334},{"upTo":null,"a":0.08,"b":-6448}],"round":"round","roundTo":0.05,"note":"2025 tariff, unchanged for 2026: 0% up to 15,855 CHF, then 1% to 8%."},{"id":"communal","label":"Municipal surcharge (Vaduz)","localName":"Gemeindezuschlag","base":"componentTax:national","rate":1.5,"round":"round","roundTo":0.05,"note":"Vaduz levies 150% of the national tax; other municipalities 150% to 180%."}]},"sources":[{"title":"Merkblatt betreffend Lohnabrechnung 2026 (contribution rates, employer health contribution, accident premiums)","url":"https://www.regierung.li/files/attachments/2026-merkblatt-lohnabrechnung.pdf","publisher":"Regierung des Fürstentums Liechtenstein","accessed":"2026-10-03"},{"title":"Beitragsansätze AHV / IV / FAK / VK (gültig ab 01.01.2026) and ALV","url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragsansaetze-ahv-iv-fak-vk-gueltig-ab-01012021-1-1-1","publisher":"AHV-IV-FAK Liechtenstein","accessed":"2026-10-03"},{"title":"Steuergesetz (SteG), LR 640.0, version 1.7.2026 (Art. 16, 19, 75)","url":"https://www.gesetze.li/konso/2010340000","publisher":"Lilex, Rechtsdienst der Regierung","accessed":"2026-10-03"},{"title":"Gesetz über die betriebliche Personalvorsorge (BPVG), version 1.1.2026","url":"https://www.gesetze.li/konso/pdf/1988012000","publisher":"Lilex","accessed":"2026-10-03"},{"title":"Gesetz über die Krankenversicherung (KVG), Art. 22","url":"https://www.gesetze.li/konso/pdf/1971050000","publisher":"Lilex","accessed":"2026-10-03"},{"title":"Voranschlag 2025 (Gemeindesteuerzuschlag 150%)","url":"https://www.vaduz.li/news/voranschlag-2025","publisher":"Gemeinde Vaduz","accessed":"2026-10-03"},{"title":"Liechtenstein: Individual taxes (tariff, deductions), reviewed 9 June 2026","url":"https://taxsummaries.pwc.com/liechtenstein/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":0,"self":3}},"LK":{"code":"LK","name":"Sri Lanka","currency":"LKR","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Resident employee with one (primary) employment; year of assessment 1 April 2026 to 31 March 2027","The whole salary counts as earnings for EPF, ETF and gratuity (no overtime or excluded allowances)","Employer has 15 or more employees, so the Payment of Gratuity Act applies"],"notes":["Gratuity is shown as a yearly accrual of half a month's salary; it is payable when the employee leaves after at least 5 years of service.","Employee EPF contributions are not deductible for income tax."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"epf","label":"Employees' Provident Fund (employer)","localName":"EPF","category":"pension","base":"contrib","rate":0.12,"basis":"law"},{"id":"etf","label":"Employees' Trust Fund","localName":"ETF","category":"pension","base":"contrib","rate":0.03,"basis":"law"},{"id":"gratuity","label":"Gratuity accrual","localName":"Gratuity","category":"accrual","base":"contrib","rate":0.041667,"basis":"law","note":"Half a month's salary per year of service, paid after 5 years"}],"employee":[{"id":"epf","label":"Employees' Provident Fund (employee)","localName":"EPF","category":"pension","base":"contrib","rate":0.08,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"apit","label":"Income tax (APIT)","localName":"Advance Personal Income Tax","base":"taxableGross","deductions":[{"label":"Personal relief","amount":1800000}],"brackets":[{"upTo":1000000,"rate":0.06},{"upTo":1500000,"rate":0.18},{"upTo":2000000,"rate":0.24},{"upTo":2500000,"rate":0.3},{"upTo":null,"rate":0.36}]}]},"sources":[{"title":"APIT Tax Table No. 01, monthly tax deductions from regular profits from primary employment (2025-2026), text and full table","url":"https://www.ird.gov.lk/en/publications/APIT_Tax_Tables/2025-2026/Table%20-%201/02.%20APIT_2526_Table_01_Text.pdf","publisher":"Inland Revenue Department of Sri Lanka","accessed":"2026-10-03"},{"title":"APIT tax tables index page","url":"https://www.ird.gov.lk/en/publications/SitePages/apit_tax_tables.aspx","publisher":"Inland Revenue Department of Sri Lanka","accessed":"2026-10-03"},{"title":"Tax rate chart, year of assessment 2025/2026 (personal relief Rs 1,800,000)","url":"https://www.ird.gov.lk/en/publications/SitePages/tax_chart_2526.aspx?menuid=140408","publisher":"Inland Revenue Department of Sri Lanka","accessed":"2026-10-03"},{"title":"APIT schedules (threshold Rs 150,000 a month), updated July 2026","url":"https://www.ird.gov.lk/en/Downloads/SitePages/Schedules.aspx?menuid=1604","publisher":"Inland Revenue Department of Sri Lanka","accessed":"2026-10-03"},{"title":"EY Worldwide Personal Tax and Immigration Guide 2025-26 (March 2026 edition)","url":"https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf","publisher":"EY","accessed":"2026-10-03"}],"checks":{"official":3,"independent":0,"self":1}},"LR":{"code":"LR","name":"Liberia","currency":"LRD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Monrovia, resident employee in the private sector","Pay agreed in US dollars is converted to Liberian dollars for income tax, as the Liberia Revenue Authority requires"],"notes":["Most formal-sector salaries are paid in US dollars. Income tax bands are set in Liberian dollars, so the dollar salary is converted each month.","Income tax is charged on gross pay. The employee social security contribution does not reduce taxable income.","Social security contributions have no ceiling."],"minWage":{"amount":116.54,"period":"hour","note":"USD 0.68 an hour (Decent Work Act 2015), converted at LRD 171.39 per US dollar"},"pay":{"extraPayments":[]},"employer":[{"id":"nps","label":"National pension scheme (employer)","localName":"NASSCORP National Pension Scheme","category":"pension","base":"contrib","rate":0.04,"basis":"law","note":"4% of gross pay, no ceiling"},{"id":"eis","label":"Employment injury scheme","localName":"NASSCORP Employment Injury Scheme","category":"injury","base":"contrib","rate":0.02,"basis":"law","note":"2% of gross pay, paid by the employer only"}],"employee":[{"id":"nps","label":"National pension scheme (employee)","localName":"NASSCORP National Pension Scheme","category":"pension","base":"contrib","rate":0.04,"taxDeductible":false,"basis":"law","note":"4% of gross pay, not deductible for income tax"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Personal income tax (PAYE)","base":"taxableGross","brackets":[{"upTo":70000,"rate":0},{"upTo":200000,"rate":0.05},{"upTo":800000,"rate":0.15},{"upTo":null,"rate":0.25}],"note":"Rates from 0% to 25% on annual gross pay in Liberian dollars"}]},"sources":[{"title":"Domestic tax education: Personal Income Tax table","url":"https://revenue.lra.gov.lr/domestic-tax/tax-education/","publisher":"Liberia Revenue Authority","accessed":"2026-10-03"},{"title":"Employer's guide to NASSCORP schemes (contribution rates 6% employer, 4% employee)","url":"https://www.nasscorp.org.lr/wp-content/uploads/2020/07/EMPLOYER-GUIDE-TO-NASSCORP-SCHEME.pdf","publisher":"National Social Security and Welfare Corporation (NASSCORP)","accessed":"2026-10-03"},{"title":"Liberia Individual - Taxes on personal income (last reviewed 24 September 2026)","url":"https://taxsummaries.pwc.com/republic-of-liberia/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Liberia Individual - Other taxes: social security contributions","url":"https://taxsummaries.pwc.com/republic-of-liberia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Paymaster Liberia payroll software (PAYE and NASSCORP engine)","url":"https://paymasterliberia.com","publisher":"Paymaster Liberia (Cardinal Point Advisors)","accessed":"2026-10-03"},{"title":"Hiring employees in Liberia: 2026 updates (NASSCORP split, minimum wage)","url":"https://www.playroll.com/global-hiring-guides/liberia","publisher":"Playroll","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"LT":{"code":"LT","name":"Lithuania","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Open-ended employment contract, Lithuanian tax resident, age 35, no children, employment income only","Not a member of the second pillar pension scheme (membership is voluntary from 2026)","Lowest work accident insurance group (office work)"],"notes":["Income tax rates from 2026: 20% up to EUR 83,237.40 a year, 25% up to EUR 138,729 and 32% above.","A tax-exempt amount of up to EUR 747 a month reduces taxable pay for monthly pay below about EUR 2,677.","Social insurance stops at EUR 138,729 of yearly pay (60 average wages); the 6.98% health contribution continues above it.","Members of the second pillar pension scheme pay another 3% of gross pay.","The employer's accident insurance rate depends on its risk group (0.14% to 1.40%); the lowest rate is shown."],"minWage":{"amount":1153,"period":"month","note":"Minimum monthly wage from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"unemployment","label":"Unemployment insurance","localName":"Nedarbo socialinis draudimas","category":"unemployment","ceiling":138729,"rate":0.0131,"basis":"law"},{"id":"accident","label":"Work accident and occupational disease insurance","localName":"Nelaimingų atsitikimų darbe ir profesinių ligų draudimas","category":"injury","ceiling":138729,"rate":0.0014,"basis":"law","varies":"Rate depends on the employer's risk group (0.14% to 1.40%); the lowest rate is shown."},{"id":"guarantee","label":"Guarantee Fund","localName":"Garantinis fondas","category":"other","ceiling":138729,"rate":0.0016,"basis":"law"},{"id":"longterm","label":"Long-term Employment Fund","localName":"Ilgalaikio darbo išmokų fondas","category":"unemployment","ceiling":138729,"rate":0.0016,"basis":"law"}],"employee":[{"id":"pension","label":"Pension insurance","localName":"Pensijų socialinis draudimas","category":"pension","ceiling":138729,"rate":0.0872,"taxDeductible":false,"basis":"law"},{"id":"sickness","label":"Sickness insurance","localName":"Ligos socialinis draudimas","category":"health","ceiling":138729,"rate":0.0209,"taxDeductible":false,"basis":"law"},{"id":"maternity","label":"Maternity insurance","localName":"Motinystės socialinis draudimas","category":"family","ceiling":138729,"rate":0.0171,"taxDeductible":false,"basis":"law"},{"id":"health","label":"Compulsory health insurance","localName":"Privalomasis sveikatos draudimas (PSD)","category":"health","rate":0.0698,"taxDeductible":false,"basis":"law","note":"6.98%, no ceiling"}],"incomeTax":{"components":[{"id":"gpm","label":"Personal income tax","localName":"Gyventojų pajamų mokestis (GPM)","deductions":[{"label":"Tax-exempt amount (MNPD)","of":"gross","bands":[{"upTo":13836,"a":0,"b":8964},{"upTo":32129.88,"a":-0.49,"b":15743.64},{"upTo":null,"a":0,"b":0}]}],"brackets":[{"upTo":83237.4,"rate":0.2},{"upTo":138729,"rate":0.25},{"upTo":null,"rate":0.32}]}]},"sources":[{"title":"Metinė GPM skaičiuoklė 2026 (official annual PIT calculator)","url":"https://www.vmi.lt/evmi/metine-gpm-skaiciuokle","publisher":"VMI (State Tax Inspectorate)","accessed":"2026-10-03"},{"title":"VMI pristato naują skaičiuoklę (29 Sep 2026)","url":"https://www.vmi.lt/evmi/","publisher":"VMI (State Tax Inspectorate)","accessed":"2026-10-03"},{"title":"Lithuania: Individual taxes on personal income, other taxes, deductions, sample calculation (last reviewed 1 October 2026)","url":"https://taxsummaries.pwc.com/lithuania/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":3,"independent":1,"self":1}},"LU":{"code":"LU","name":"Luxembourg","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Resident employee in tax class 1 (single, no children), working in Luxembourg City","No commuting deduction claimed (it only applies beyond 4 distance units) and standard flat allowances","Employer in absenteeism class 2 of the employer mutual and accident bonus-malus factor 1","Social parameters in force since 1 June 2026 (social minimum wage 2,771.33 EUR, ceiling 13,856.63 EUR a month)"],"notes":["There is no statutory 13th month in Luxembourg. Some collective agreements, such as banking, add one.","Salaries are indexed to inflation; the last index step was on 1 June 2026.","Tax credits for employees are paid through payroll, so low earners can receive more than the tax they pay.","Cross-border workers living in France, Belgium or Germany are taxed differently and are not covered here."],"minWage":{"amount":2771.33,"period":"month","note":"Social minimum wage for unskilled adults from 1 June 2026 (3,325.59 EUR for skilled workers)"},"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension insurance","localName":"Assurance pension","category":"pension","base":"gross","ceiling":{"amount":13856.63,"period":"month"},"rate":0.085,"basis":"law","note":"8.5% from 1 January 2026 (8% before). Capped at five times the social minimum wage."},{"id":"health","label":"Health insurance","localName":"Assurance maladie (soins et espèces)","category":"health","base":"gross","ceiling":{"amount":13856.63,"period":"month"},"rate":0.0305,"basis":"law","note":"2.80% for benefits in kind plus 0.25% for cash benefits."},{"id":"accident","label":"Accident insurance","localName":"Assurance accident (AAA)","category":"injury","base":"gross","ceiling":{"amount":13856.63,"period":"month"},"rate":0.0065,"basis":"law","varies":"0.65% times a bonus-malus factor of 0.85 to 1.5 set for each employer; factor 1 shown."},{"id":"mutualite","label":"Employer sick pay mutual","localName":"Mutualité des employeurs","category":"insurance","base":"gross","ceiling":{"amount":13856.63,"period":"month"},"rate":0.0095,"basis":"law","varies":"0.23% to 2.66% in 2026 depending on the employer's absenteeism class; new employers pay class 2 (0.95%), shown."},{"id":"health_at_work","label":"Occupational health service","localName":"Santé au travail (STM)","category":"health","base":"gross","ceiling":{"amount":13856.63,"period":"month"},"rate":0.0014,"basis":"law","varies":"Employers covered by a sector occupational health service (for example the financial sector) pay that service instead."}],"employee":[{"id":"pension","label":"Pension insurance","localName":"Assurance pension","category":"pension","base":"gross","ceiling":{"amount":13856.63,"period":"month"},"rate":0.085,"taxDeductible":true,"basis":"law","note":"8.5% from 1 January 2026 (8% before)."},{"id":"health","label":"Health insurance","localName":"Assurance maladie (soins et espèces)","category":"health","base":"gross","ceiling":{"amount":13856.63,"period":"month"},"rate":0.0305,"taxDeductible":true,"basis":"law","note":"2.80% for benefits in kind plus 0.25% for cash benefits."},{"id":"dependency","label":"Long-term care insurance","localName":"Assurance dépendance","category":"health","base":"gross","formula":"0.014 * max(0, B - 8313.96)","taxDeductible":false,"basis":"law","note":"1.4% of gross pay above an allowance of 692.83 EUR a month, with no ceiling. Not tax deductible."}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Impôt sur le revenu (retenue sur salaires)","base":"gross","deductions":[{"label":"Social security contributions","contributions":["pension","health"]}],"roundTaxable":50,"brackets":[{"upTo":14250,"rate":0},{"upTo":16455,"rate":0.08},{"upTo":18660,"rate":0.09},{"upTo":20865,"rate":0.1},{"upTo":23070,"rate":0.11},{"upTo":25275,"rate":0.12},{"upTo":27570,"rate":0.14},{"upTo":29865,"rate":0.16},{"upTo":32160,"rate":0.18},{"upTo":34455,"rate":0.2},{"upTo":36750,"rate":0.22},{"upTo":39045,"rate":0.24},{"upTo":41340,"rate":0.26},{"upTo":43635,"rate":0.28},{"upTo":45930,"rate":0.3},{"upTo":48225,"rate":0.32},{"upTo":50520,"rate":0.34},{"upTo":52815,"rate":0.36},{"upTo":55110,"rate":0.38},{"upTo":118470,"rate":0.39},{"upTo":177180,"rate":0.4},{"upTo":235890,"rate":0.41},{"upTo":null,"rate":0.42}],"round":"floor","note":"Tax class 1 salary scale. It already includes the flat allowances for work expenses (540 EUR) and special expenses (480 EUR)."},{"id":"fpe","label":"Solidarity surcharge","localName":"Contribution au fonds pour l'emploi","base":"componentTax:pit","brackets":[{"upTo":46590,"rate":0.07},{"upTo":null,"rate":0.09}],"round":"floor","note":"7% of income tax, 9% minus 931.80 EUR when taxable salary is above about 151,000 EUR."},{"id":"credits","label":"Tax credits paid with salary","localName":"CIS, CI-CO2, CISSM","base":"gross","formula":"-((G < 936 ? 0 : (G <= 11265 ? 300 + (G - 936) * 0.029 : (G <= 40000 ? 600 : (G < 80000 ? 600 - (G - 40000) * 0.015 : 0)))) + (G < 936 ? 0 : (G <= 40000 ? 216 : (G < 80000 ? 216 - (G - 40000) * 0.0054 : 0))) + 12 * (M < 1800 ? 0 : (M <= 3000 ? 81 : (M < 3600 ? 81 / 600 * (3600 - M) : 0))))","allowNegative":true,"note":"Employee tax credit (up to 600 EUR), CO2 credit (up to 216 EUR) and minimum wage credit (81 EUR a month for pay of 1,800 to 3,000 EUR, tapering to 3,600 EUR). Paid through payroll even when no tax is due."}]},"sources":[{"title":"Paramètres sociaux (contribution rates, minimum and maximum contribution base)","url":"https://ccss.public.lu/fr/parametres-sociaux.html","publisher":"Centre commun de la sécurité sociale (CCSS)","accessed":"2026-10-03"},{"title":"Barèmes de l'impôt et formules du calcul automatisé (2025 scales, applicable from 2025)","url":"https://impotsdirects.public.lu/fr/baremes.html","publisher":"Administration des contributions directes (ACD)","accessed":"2026-10-03"},{"title":"CIS et CI-CO2 salarié à partir de l'année d'imposition 2026","url":"https://impotsdirects.public.lu/fr/az/c/credit-impot-salaries/cis2026.html","publisher":"ACD","accessed":"2026-10-03"},{"title":"Crédit d'impôt salaire social minimum (CISSM), exemples 2025","url":"https://impotsdirects.public.lu/fr/az/c/credit-impot-salaire-social-minimum/cism2025.html","publisher":"ACD","accessed":"2026-10-03"},{"title":"Mutualité des employeurs: taux de cotisation 2026","url":"https://mde.public.lu/fr/affiliation-financement/financement.html","publisher":"Mutualité des employeurs","accessed":"2026-10-03"},{"title":"Loi du 19 décembre 2025 concernant le budget 2026 (CI-CO2 216 EUR)","url":"https://legilux.public.lu/eli/etat/leg/loi/2025/12/19/a591/jo","publisher":"Journal officiel du Grand-Duché de Luxembourg","accessed":"2026-10-03"},{"title":"Luxembourg: Individual taxes (rates, other taxes, credits), reviewed 3 August 2026","url":"https://taxsummaries.pwc.com/luxembourg/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":3,"independent":3,"self":1}},"LV":{"code":"LV","name":"Latvia","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Employment contract with a Latvian employer, Latvian tax resident, age 35, not of retirement age, no dependants","Payroll tax book submitted to the employer, so the fixed personal allowance of EUR 550 a month applies","Solidarity tax shown at its final cost after the refund the employer receives the following year"],"notes":["Social insurance is 34.09% (employer 23.59%, employee 10.5%) on pay up to EUR 105,300 a year.","Pay above EUR 105,300 attracts solidarity tax instead, withheld at the same rates during the year; the final rate is 25% and the State Revenue Service refunds the employer's overpayment by September of the following year.","Income tax is 25.5%, and 33% on pay above EUR 105,300 a year. A further 3% applies to yearly income above EUR 200,000 and is settled in the annual tax return.","The employer also pays the business risk state fee of EUR 0.36 per employee a month."],"minWage":{"amount":780,"period":"month","note":"Minimum monthly wage in 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"nsic","label":"Social insurance contributions (employer)","localName":"Valsts sociālās apdrošināšanas obligātās iemaksas (VSAOI)","category":"pension","ceiling":105300,"rate":0.2359,"basis":"law","note":"23.59% up to EUR 105,300 a year"},{"id":"solidarity","label":"Solidarity tax on pay above EUR 105,300 (employer, after refund)","localName":"Solidaritātes nodoklis","category":"tax","formula":"0.145 * max(0, C - 105300)","basis":"law","note":"23.59% is withheld during the year; 9.09 points are refunded to the employer the following September"},{"id":"risk_fee","label":"Business risk state fee","localName":"Uzņēmējdarbības riska valsts nodeva","category":"other","fixed":{"amount":0.36,"period":"month"},"basis":"law"}],"employee":[{"id":"nsic","label":"Social insurance contributions","localName":"Valsts sociālās apdrošināšanas obligātās iemaksas (VSAOI)","category":"pension","ceiling":105300,"rate":0.105,"taxDeductible":true,"basis":"law","note":"10.5% up to EUR 105,300 a year"},{"id":"solidarity","label":"Solidarity tax on pay above EUR 105,300","localName":"Solidaritātes nodoklis","category":"tax","formula":"0.105 * max(0, C - 105300)","taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Iedzīvotāju ienākuma nodoklis (IIN)","deductions":[{"label":"Social insurance and solidarity tax (employee)","contributions":"deductible"},{"label":"Fixed personal allowance (EUR 550 a month)","amount":6600}],"rate":0.255,"adjustments":[{"type":"add","label":"33% rate on pay above EUR 105,300","of":"gross","brackets":[{"upTo":105300,"rate":0},{"upTo":null,"rate":0.075}]}]},{"id":"surcharge","label":"Additional 3% on income above EUR 200,000","localName":"IIN papildu likme","base":"gross","brackets":[{"upTo":200000,"rate":0},{"upTo":null,"rate":0.03}],"note":"Settled in the annual tax return"}]},"sources":[{"title":"Iedzīvotāju ienākuma nodokļa likmes (2026)","url":"https://www.vid.gov.lv/lv/iedzivotaju-ienakuma-nodokla-likmes","publisher":"VID (State Revenue Service of Latvia)","accessed":"2026-10-03"},{"title":"Solidaritātes nodoklis","url":"https://www.vid.gov.lv/lv/solidaritates-nodoklis","publisher":"VID (State Revenue Service of Latvia)","accessed":"2026-10-03"},{"title":"Latvia: Individual significant developments, other taxes, deductions (last reviewed 30 June 2026)","url":"https://taxsummaries.pwc.com/latvia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Algas kalkulators 2026","url":"https://www.algas.lv/algu-kalkulators","publisher":"Algas.lv (Paylab, CV-Online)","accessed":"2026-10-03"}],"checks":{"official":0,"independent":4,"self":1}},"MA":{"code":"MA","name":"Morocco","currency":"MAD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Casablanca, private-sector employee, no dependants, no complementary pension (CIMR) or retirement savings plan","Whole salary is taxable (no exempt allowances such as transport or representation allowances)","New hire, so no seniority bonus yet"],"notes":["Income tax is calculated after a flat deduction for professional expenses: 35% of gross pay if annual gross pay is MAD 78,000 or less, otherwise 25% capped at MAD 35,000 a year.","Not included: compulsory work accident insurance, bought from private insurers at a rate that depends on the activity.","A seniority bonus becomes due after 2 years of service (5% of base pay, rising with seniority)."],"minWage":{"amount":3422.72,"period":"month","note":"SMIG (non-agricultural) from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"family","label":"Family allowances","localName":"Allocations familiales (CNSS)","category":"family","base":"gross","rate":0.064,"basis":"law","note":"6.40% of gross pay, no cap"},{"id":"social","label":"Social benefits and pension (employer)","localName":"Prestations sociales (CNSS)","category":"pension","base":"gross","ceiling":{"amount":6000,"period":"month"},"rate":0.0898,"basis":"law","note":"8.98% of pay up to MAD 6,000 a month, including job-loss insurance"},{"id":"amo","label":"Compulsory health insurance (employer)","localName":"AMO (CNSS)","category":"health","base":"gross","rate":0.0411,"basis":"law","note":"4.11% of gross pay (2.26% plus 1.85% solidarity contribution), no cap"},{"id":"tfp","label":"Vocational training tax","localName":"Taxe de formation professionnelle","category":"training","base":"gross","rate":0.016,"basis":"law","note":"1.60% of gross pay"}],"employee":[{"id":"social","label":"Social benefits and pension (employee)","localName":"Prestations sociales (CNSS)","category":"pension","base":"gross","ceiling":{"amount":6000,"period":"month"},"rate":0.0448,"taxDeductible":true,"basis":"law","note":"4.48% of pay up to MAD 6,000 a month"},{"id":"amo","label":"Compulsory health insurance (employee)","localName":"AMO (CNSS)","category":"health","base":"gross","rate":0.0226,"taxDeductible":true,"basis":"law","note":"2.26% of gross pay, no cap"}],"incomeTax":{"components":[{"id":"ir","label":"Income tax","localName":"Impôt sur le revenu (IR)","base":"taxableGross","deductions":[{"label":"Professional expenses (35% or 25%, max MAD 35,000)","of":"taxableGross","bands":[{"upTo":78000,"a":0.35,"b":0},{"upTo":140000,"a":0.25,"b":0},{"upTo":null,"a":0,"b":35000}]},{"label":"CNSS and AMO contributions","contributions":"deductible"}],"brackets":[{"upTo":40000,"rate":0},{"upTo":60000,"rate":0.1},{"upTo":80000,"rate":0.2},{"upTo":100000,"rate":0.3},{"upTo":180000,"rate":0.34},{"upTo":null,"rate":0.37}],"note":"Scale from 0% to 37% applied to net taxable income"}]},"sources":[{"title":"Note synthétique des mesures fiscales de la loi de finances n° 60-24 (barème IR 2025)","url":"https://www.finances.gov.ma/Publication/dgi/2024/synthetique-mesures-fiscaleslF2025.pdf","publisher":"Direction Générale des Impôts, Ministère de l'Économie et des Finances","accessed":"2026-10-03"},{"title":"Morocco Individual - Taxes on personal income (last reviewed 30 April 2026)","url":"https://taxsummaries.pwc.com/morocco/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Morocco Individual - Other taxes (CNSS rates)","url":"https://taxsummaries.pwc.com/morocco/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Morocco Individual - Deductions (professional expenses)","url":"https://taxsummaries.pwc.com/morocco/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Barème IR Maroc 2026 : tableau mensuel et calcul","url":"https://clicpaie.ma/blogs/bareme-ir-maroc-2026/","publisher":"ClicPaie.ma","accessed":"2026-10-03"},{"title":"Simulateur salaire brut net Maroc 2026","url":"https://deadline.ma/outils/salaire-net-brut","publisher":"deadLine","accessed":"2026-10-03"},{"title":"Morocco 2026 Statutory Updates (SMIG)","url":"https://www.myworkpay.com/blogs/morocco-2026-statutory-updates","publisher":"Workpay","accessed":"2026-10-03"}],"checks":{"official":0,"independent":4,"self":0}},"MC":{"code":"MC","name":"Monaco","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Employee lives in Monaco and is not a French national, so no income tax is due","Full-time 39-hour week (169 hours a month), private-sector office job","Employer affiliated to the wage guarantee fund (CCSS rate 13.45%)","Contribution ceilings and rates in force from 1 October 2026 applied to the whole year"],"notes":["Monaco has no personal income tax for residents, except French nationals, who pay French income tax.","Most staff commute from France or Italy and pay income tax there; this is not shown.","Work accident insurance must be bought from a private insurer; its premium depends on the risk and is not included.","There is no statutory 13th month in Monaco; some collective agreements add one."],"minWage":{"amount":2080.39,"period":"month","note":"French hourly SMIC (12.31 EUR from 1 June 2026) for Monaco's 169-hour month"},"pay":{"extraPayments":[]},"employer":[{"id":"ccss","label":"Health, maternity and family insurance","localName":"Caisse de Compensation des Services Sociaux (CCSS)","category":"health","rate":0.1345,"ceiling":{"amount":10000,"period":"month"},"basis":"law","note":"Paid only by the employer. Includes occupational health (0.25%) and the wage guarantee fund (0.05%). Capped at 10,000 EUR a month from 1 October 2026."},{"id":"car","label":"Basic pension","localName":"Caisse Autonome des Retraites (CAR)","category":"pension","rate":0.0839,"ceiling":{"amount":6276,"period":"month"},"basis":"law","note":"7.45% base rate plus 0.94% variable rate, on pay up to 6,276 EUR a month."},{"id":"cmrc","label":"Supplementary pension","localName":"Caisse Monégasque de Retraite Complémentaire (CMRC)","category":"pension","brackets":[{"upTo":4067,"rate":0.06012},{"upTo":32536,"rate":0.14574},{"upTo":null,"rate":0}],"bracketPeriod":"month","basis":"law","note":"6.012% up to 4,067 EUR a month (bracket A) and 14.574% from there up to eight times that amount (bracket B)."},{"id":"unemployment","label":"Unemployment insurance","localName":"Assurance chômage (UNEDIC)","category":"unemployment","rate":0.04,"ceiling":{"amount":16020,"period":"month"},"basis":"law"}],"employee":[{"id":"car","label":"Basic pension","localName":"Caisse Autonome des Retraites (CAR)","category":"pension","rate":0.0685,"ceiling":{"amount":6276,"period":"month"},"basis":"law"},{"id":"cmrc","label":"Supplementary pension","localName":"Caisse Monégasque de Retraite Complémentaire (CMRC)","category":"pension","brackets":[{"upTo":4067,"rate":0.04008},{"upTo":32536,"rate":0.09716},{"upTo":null,"rate":0}],"bracketPeriod":"month","basis":"law","note":"4.008% up to 4,067 EUR a month and 9.716% above, up to 32,536 EUR a month."},{"id":"unemployment","label":"Unemployment insurance","localName":"Assurance chômage (UNEDIC)","category":"unemployment","rate":0.024,"ceiling":{"amount":16020,"period":"month"},"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Impôt sur le revenu","rate":0,"note":"Monaco levies no personal income tax on its residents. French nationals living in Monaco are taxed by France."}]},"sources":[{"title":"Cotisations: taux et plafonds de cotisations en vigueur","url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/employeur-a-titre-professionnel/cotisations","publisher":"Caisses Sociales de Monaco","accessed":"2026-10-03"},{"title":"Lettre d'information aux employeurs, octobre 2026 (plafonds et taux au 1er octobre 2026)","url":"https://www.caisses-sociales.mc/content/download/3439/file/CSM-Lettre-Information-Employeurs-2026.pdf","publisher":"Caisses Sociales de Monaco","accessed":"2026-10-03"},{"title":"Baisse du taux patronal de cotisation à l'Unedic au 1er mai 2025","url":"https://www.caisses-sociales.mc/accueil/employeur/employeur/baisse-du-taux-patronal-de-cotisation-a-l-unedic-au-1er-mai-2025","publisher":"Caisses Sociales de Monaco","accessed":"2026-10-03"},{"title":"Salary in Monaco: gross to net simulator 2026","url":"https://nexus-hr.mc/en/news/monaco-salary-gross-net-simulator-2026/","publisher":"Nexus HR","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"MD":{"code":"MD","name":"Moldova","currency":"MDL","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Full-time employment contract with a private-sector employer in normal working conditions, Moldovan tax resident","Personal tax exemption claimed with the employer; no dependants, no major (enhanced) exemption"],"notes":["The employer pays 24% social insurance on gross pay, on at least the minimum wage (MDL 6,300 a month in 2026). There is no ceiling.","The employee pays 9% compulsory health insurance on gross pay, which is deducted before income tax.","Income tax is a flat 12%. Residents get a personal exemption of MDL 29,700 a year (MDL 2,475 a month) only if their yearly taxable income is no more than MDL 360,000, so tax rises by about MDL 3,564 when yearly pay passes that amount.","Employers with staff in special working conditions pay 32% instead of 24%."],"minWage":{"amount":6300,"period":"month","note":"National minimum monthly wage in 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"social","label":"Social insurance contribution","localName":"Contribuții de asigurări sociale de stat obligatorii (CAS)","category":"pension","floor":{"amount":6300,"period":"month"},"rate":0.24,"basis":"law","note":"No ceiling; 32% for work in special conditions"}],"employee":[{"id":"health","label":"Compulsory health insurance","localName":"Prima de asigurare obligatorie de asistență medicală (CAM)","category":"health","rate":0.09,"taxDeductible":true,"basis":"law","note":"No ceiling"}],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"Impozit pe venit","deductions":[{"label":"Health insurance contribution","contributions":"deductible"},{"label":"Personal exemption (MDL 29,700, only if yearly income is up to MDL 360,000)","amount":29700,"when":{"maxAnnual":360000.01}}],"rate":0.12}]},"sources":[{"title":"Moldova: Individual taxes on personal income, other taxes, deductions, sample calculation (last reviewed 24 June 2026)","url":"https://taxsummaries.pwc.com/moldova/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"International Tax: Moldova Highlights 2026","url":"https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-moldovahighlights-2026.pdf","publisher":"Deloitte","accessed":"2026-10-03"},{"title":"Scutirile personale pentru anul 2026 nu au fost revizuite (13 January 2026)","url":"https://monitorul.fisc.md/scutirile-personale-pentru-anul-2026-nu-au-fost-revizuite/","publisher":"Monitorul Fiscal FISC.md","accessed":"2026-10-04"},{"title":"The Ministry of Finance's calculator showed how workers' incomes will change (21 June 2026; ministry example at MDL 20,000 gross)","url":"https://logos-pres.md/en/news/the-ministry-of-finances-calculator-showed-how-workers-incomes-will-change/","publisher":"Logos Press","accessed":"2026-10-04"},{"title":"Calculator salariu: current regime vs proposed 2027 reform","url":"https://www.mf.gov.md/sites/default/files/calculator/calculator_salariu.html","publisher":"Ministry of Finance of Moldova","accessed":"2026-10-04"}],"checks":{"official":1,"independent":1,"self":3}},"ME":{"code":"ME","name":"Montenegro","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Employee lives and works in Podgorica (15% municipal surtax); most other municipalities charge 13%","Employment contract, Montenegrin tax resident, salary paid monthly, 12 times a year"],"notes":["Since October 2024 the employee pays all of the pension and disability contribution (10%) and the employer pays none. Unemployment insurance is 0.5% for each side. There is no separate health contribution.","The pension contribution stops once yearly pay reaches the annual maximum base (EUR 75,453 in the latest figure confirmed); amounts withheld above it are refunded on request.","Income tax is charged on gross monthly pay: 0% up to EUR 700, 9% from EUR 700 to EUR 1,000 and 15% above.","The employer pays a municipal surtax on top of gross pay, equal to 15% of the employee's income tax in Podgorica and Cetinje and 13% in most other municipalities. It is not deducted from the employee's pay.","The employer also pays 0.2% of gross pay to the Labour Fund. Chamber of Economy (0.27%) and trade union (0.2%) fees that many employers pay are not included."],"minWage":{"amount":670.39,"period":"month","note":"EUR 600 net a month (EUR 800 net for jobs requiring higher education); about EUR 670 gross"},"pay":{"extraPayments":[]},"employer":[{"id":"unemployment","label":"Unemployment insurance (employer)","localName":"Doprinos za osiguranje od nezaposlenosti","category":"unemployment","rate":0.005,"basis":"law"},{"id":"labour_fund","label":"Labour Fund contribution","localName":"Doprinos za Fond rada","category":"other","rate":0.002,"basis":"law"},{"id":"surtax","label":"Municipal surtax (15% of income tax)","localName":"Prirez porezu na dohodak fizičkih lica","category":"tax","base":"taxableGross","formula":"0.15 * (0.09 * clamp(B - 8400, 0, 3600) + 0.15 * max(0, B - 12000))","basis":"law","varies":"15% in Podgorica and Cetinje, 13% in most other municipalities, 10% in Budva.","note":"Paid by the employer on top of gross pay, not withheld from the employee"}],"employee":[{"id":"pension","label":"Pension and disability insurance","localName":"Doprinos za penzijsko i invalidsko osiguranje","category":"pension","ceiling":75453,"rate":0.1,"taxDeductible":false,"basis":"law","note":"Annual maximum base (2025 figure)"},{"id":"unemployment","label":"Unemployment insurance","localName":"Doprinos za osiguranje od nezaposlenosti","category":"unemployment","rate":0.005,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"Porez na dohodak fizičkih lica","brackets":[{"upTo":8400,"rate":0},{"upTo":12000,"rate":0.09},{"upTo":null,"rate":0.15}],"note":"Monthly bands of EUR 700 and EUR 1,000 on gross pay, shown per year"}]},"sources":[{"title":"Montenegro: Individual taxes on personal income, other taxes, significant developments (last reviewed 7 August 2026)","url":"https://taxsummaries.pwc.com/montenegro/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Zakon o doprinosima za obavezno socijalno osiguranje (prečišćeni tekst)","url":"https://www.fondpio.me/download/11/zakoni/2554/zakon-o-doprinosima-za-obavezno-socijalno-osiguranje.pdf","publisher":"Fond PIO Crne Gore (Pension and Disability Insurance Fund)","accessed":"2026-10-03"},{"title":"Spajić: Novi rast zarada od januara (current minimum wage EUR 600 / 800; Euro model from January 2027)","url":"https://www.vijesti.me/vijesti/ekonomija/827197/spajic-novi-rast-zarada-od-januara-minimalne-od-1-000-do-1-400-eura","publisher":"Vijesti","accessed":"2026-10-03"},{"title":"Primjeri obračuna zarade (worked salary examples, rules from 1 January 2022; surtax shown as an employer cost)","url":"https://wapi.gov.me/download/f1efb281-21a8-4c03-a2ae-d6ea5c608e93?version=1.0","publisher":"Government of Montenegro","accessed":"2026-10-04"},{"title":"Obračun plate i IOPPD u Crnoj Gori (updated 7 July 2026)","url":"https://eporezi.me/vodici/obracun-plate","publisher":"ePorezi.me","accessed":"2026-10-04"},{"title":"Kalkulator obračuna zarade u Crnoj Gori 2026: neto, bruto i troškovi poslodavca (8 May 2026)","url":"https://inflacija.me/me/ekonomija-i-finansije/kalkulator-obracuna-zarade-crna-gora-2026-neto-bruto-troskovi-poslodavca","publisher":"Inflacija.me","accessed":"2026-10-04"}],"checks":{"official":1,"independent":2,"self":4}},"MG":{"code":"MG","name":"Madagascar","currency":"MGA","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["No dependants, so no IRSA reduction","Salary is all basic pay, paid monthly; no bonuses, overtime or benefits in kind","Employer in Antananarivo, general (non-agricultural) scheme, affiliated to the OSTIE health service"],"notes":["Social contributions are capped at eight times the minimum wage, which is MGA 2,520,000 a month from October 2026.","Workplace health service (SMIE) rates can differ by provider; OSTIE rates are shown.","A top income tax rate of 25% applies to monthly taxable pay above MGA 4,000,000 from 2026."],"minWage":{"amount":315000,"period":"month","note":"Minimum hiring wage (SME), general scheme, from October 2026 (MGA 300,000 from March to September 2026)"},"pay":{"extraPayments":[]},"employer":[{"id":"cnaps","label":"Social security (CNaPS)","localName":"Caisse Nationale de Prévoyance Sociale","category":"pension","base":"gross","ceiling":{"amount":2520000,"period":"month"},"rate":0.13,"basis":"law","note":"13% of pay up to 8 times the minimum wage; covers pension, family benefits and work accidents"},{"id":"ostie","label":"Workplace health service (OSTIE)","localName":"Organisation Sanitaire Tananarivienne Inter-Entreprises","category":"health","base":"gross","ceiling":{"amount":2520000,"period":"month"},"rate":0.05,"basis":"law","varies":"Rate set by the regional health service; OSTIE (Antananarivo) rate shown."},{"id":"fmfp","label":"Vocational training fund (FMFP)","localName":"Fonds Malagasy de Formation Professionnelle","category":"training","base":"gross","ceiling":{"amount":2520000,"period":"month"},"rate":0.01,"basis":"law","note":"1% of pay up to 8 times the minimum wage"}],"employee":[{"id":"cnaps","label":"Social security (CNaPS)","localName":"Caisse Nationale de Prévoyance Sociale","category":"pension","base":"gross","ceiling":{"amount":2520000,"period":"month"},"rate":0.01,"taxDeductible":true,"basis":"law","note":"1% of pay up to 8 times the minimum wage"},{"id":"ostie","label":"Workplace health service (OSTIE)","localName":"Organisation Sanitaire Tananarivienne Inter-Entreprises","category":"health","base":"gross","ceiling":{"amount":2520000,"period":"month"},"rate":0.01,"taxDeductible":true,"basis":"law","note":"1% of pay up to 8 times the minimum wage"}],"incomeTax":{"components":[{"id":"irsa","label":"Income tax on salaries (IRSA)","localName":"Impôt sur les Revenus Salariaux et Assimilés","base":"taxableGross","deductions":[{"label":"Employee CNaPS and health contributions","contributions":"deductible"}],"roundTaxable":1200,"brackets":[{"upTo":350000,"rate":0},{"upTo":400000,"rate":0.05},{"upTo":500000,"rate":0.1},{"upTo":600000,"rate":0.15},{"upTo":4000000,"rate":0.2},{"upTo":null,"rate":0.25}],"bracketPeriod":"month","adjustments":[{"type":"floorAt","amount":{"amount":3000,"period":"month"},"when":{"minMonthly":350001},"label":"Minimum IRSA"}]}]},"sources":[{"title":"Loi n° 2025-021 portant loi de finances pour 2026 (art. 01.03.16 IRSA scale)","url":"https://www.mef.gov.mg/assets/vendor/ckeditor/plugins/kcfinder/upload/files/2026/janv/LOI_n%C2%B0_2025-021_VF_LFI__2026.pdf","publisher":"Ministère de l'Économie et des Finances, Madagascar","accessed":"2026-10-02"},{"title":"Madagascar: Individual taxes on personal income, deductions, other taxes (reviewed 18 Nov 2025)","url":"https://taxsummaries.pwc.com/madagascar/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"EMPLOI: Le salaire minimum d'embauche passe à 315 000 ariary","url":"https://www.lexpress.mg/2026/07/emploi-le-salaire-minimum-dembauche.html","publisher":"L'Express de Madagascar","accessed":"2026-10-02"},{"title":"Simulateur salaire net Madagascar 2026","url":"https://app.expatriation.io/fr/net-salary/madagascar","publisher":"EXPATRIATION.IO","accessed":"2026-10-02"},{"title":"IRSA Madagascar 2026: réforme, impact et calcul expliqué","url":"https://portagesalarial-madagascar.com/irsa_madagascar_taxe_sur_le_salaire_impot_sur_le_revenu_salarial_et_assimiles.php","publisher":"EOR Services Madagascar","accessed":"2026-10-02"}],"checks":{"official":0,"independent":2,"self":1}},"MK":{"code":"MK","name":"North Macedonia","currency":"MKD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Private-sector resident office employee, age 35, full-time monthly salary in Skopje; regular salary only, without K15 holiday allowance.","Current monthly rules from 1 July 2026 are annualized over twelve identical months. This is not a reconciliation of January-to-December payroll at the earlier contribution split.","Personal income-tax allowance of MKD 10,932 a month, with no other earnings, reliefs or deductions."],"notes":["The employee pays 28% of the contribution base: pension/disability 19.9%, health 7.5%, additional health for work injury 0.5%, unemployment 0.1%, from 1 July 2026. No employer contribution is added to regular salary.","For the stated full-time employment profile, the 2026 monthly contribution base is at least MKD 34,570 and at most MKD 1,106,256. Part-time work and statutory exceptions need a separate check.","Personal income tax is 10% of regular pay after deductible employee contributions and the MKD 10,932 monthly allowance. Amounts are planning estimates before actual MPIN payroll rounding.","K15 holiday allowance and its tax are not included in the take-home or employer-cost totals. The private-sector general collective agreement provides at least 40% of the national average monthly net wage for the last three months, for an employee who worked at least six months in the calendar year for the same employer; the amount uses the basis valid on the employer's decision date and is paid once a year.","A branch or employer agreement may provide more K15. A lower hardship amount requires prior mandatory consultation with the relevant branch or departmental union and a signed employer agreement with the representative workplace union, or an elected worker representative where no workplace union exists. Financial difficulty alone is not an automatic exemption. Public-sector K15 rules differ. Confirm the applicable agreement, decision-date amount and gross payment/tax treatment before completing a hiring budget.","The minimum-pay warning compares regular monthly salary, excluding K15, with the 2026 full-time gross benchmark of MKD 38,507 reported by SSM. Part-time work, exceptions and higher agreed minimums need their own check."],"minWage":{"amount":38507,"period":"month","basis":"regularMonthly","scope":"2026 full-time regular gross-pay benchmark reported by SSM; K15 excluded. Confirm hours, exceptions and any higher agreed minimum."},"pay":{"extraPayments":[],"note":"Regular salary only. K15 holiday allowance and its tax require a separate eligibility and decision-date calculation and are excluded from these totals."},"employer":[],"employee":[{"id":"pension","label":"Pension and disability insurance","localName":"Придонес за пензиско и инвалидско осигурување","category":"pension","ceiling":{"amount":1106256,"period":"month"},"rate":0.199,"taxDeductible":true,"basis":"law","floor":{"amount":34570,"period":"month"},"note":"Current full-time monthly contribution base, before payroll remittance rounding; rates from 1 July 2026."},{"id":"health","label":"Health insurance","localName":"Придонес за здравствено осигурување","category":"health","ceiling":{"amount":1106256,"period":"month"},"rate":0.075,"taxDeductible":true,"basis":"law","floor":{"amount":34570,"period":"month"},"note":"Current full-time monthly contribution base, before payroll remittance rounding; rates from 1 July 2026."},{"id":"injury","label":"Additional health insurance for work injury","localName":"Дополнителен придонес за повреда на работа и професионално заболување","category":"injury","ceiling":{"amount":1106256,"period":"month"},"rate":0.005,"taxDeductible":true,"basis":"law","floor":{"amount":34570,"period":"month"},"note":"Current full-time monthly contribution base, before payroll remittance rounding; rates from 1 July 2026."},{"id":"unemployment","label":"Unemployment insurance","localName":"Придонес за осигурување во случај на невработеност","category":"unemployment","ceiling":{"amount":1106256,"period":"month"},"rate":0.001,"taxDeductible":true,"basis":"law","floor":{"amount":34570,"period":"month"},"note":"Current full-time monthly contribution base, before payroll remittance rounding; rates from 1 July 2026."}],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"Данок на личен доход","deductions":[{"label":"Social contributions","contributions":"deductible"},{"label":"Personal income-tax allowance (MKD 10,932 a month)","amount":{"amount":10932,"period":"month"}}],"rate":0.1}]},"sources":[{"title":"Придонеси од задолжително социјално осигурување (contribution rates)","url":"https://finance.gov.mk/mk-MK/oblasti/pridonesi","publisher":"Ministry of Finance of North Macedonia","accessed":"2026-10-03"},{"title":"North Macedonia: Individual other taxes, deductions, taxes on personal income (last reviewed 23 July 2026)","url":"https://taxsummaries.pwc.com/north-macedonia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Калкулатор за нето-бруто плата 2026-3","url":"https://www.mojaplata.mk/kalkulator","publisher":"MojaPlata.mk (Paylab, Alma Career)","accessed":"2026-10-03"},{"title":"Current contribution rates from 1 July 2026","url":"https://www.ujp.gov.mk/mk/vodic/category/641","publisher":"Public Revenue Office of North Macedonia","accessed":"2026-10-13"},{"title":"2026 minimum and maximum contribution bases","url":"https://ujp.gov.mk/en/javnost/soopstenija/pogledni/1187","publisher":"Public Revenue Office of North Macedonia","accessed":"2026-10-13"},{"title":"2026 personal income-tax allowance and MPIN payroll","url":"https://ujp.gov.mk/e%20auktion/javnost/soopstenija/pogledni/1178?print=1","publisher":"Public Revenue Office of North Macedonia","accessed":"2026-10-13"},{"title":"Private-sector general collective agreement, Article 35: K15 entitlement and decision-date basis","url":"https://www.ssm.org.mk/sites/default/files/files/dokumenti/2024/11/opsht_kolektiven_dogovor_za_privatniot_sektor_od_oblasta_na_stopanstvoto_sl.vesnik_br.115_od_01.08.2014.pdf","publisher":"Federation of Trade Unions of Macedonia (SSM)","accessed":"2026-10-13"},{"title":"2015 amendment: K15 financial-difficulty agreement conditions","url":"https://www.ssm.org.mk/sites/default/files/files/dokumenti/2016/06/spogodba_za_izmenuvanje_i_dopolnuvanje_na_opstiot_kolektiven_dogovor_za_privatniot_sektor_od_oblasta_na_stopanstvoto_sl.vesnik_119_od_14.7.2015_g.pdf","publisher":"Federation of Trade Unions of Macedonia (SSM)","accessed":"2026-10-13"},{"title":"2026 gross/net minimum-pay benchmark used in SSM analysis","url":"https://www.ssm.org.mk/mk/kolku-gubi-drzhavata-od-neformalnoto-vrabotuvanje","publisher":"Federation of Trade Unions of Macedonia (SSM)","accessed":"2026-10-13"}],"checks":{"official":0,"independent":2,"self":1},"salaryCorrection20261013R6":{"checked":"2026-10-13","scope":"Specified current full-time regular salary profile only; not certification of the entire country model","ratesEffective":"2026-07-01","employeeRates":{"pension":0.199,"health":0.075,"injury":0.005,"unemployment":0.001},"monthlyContributionBase":{"minimum":34570,"maximum":1106256},"monthlyIncomeTaxAllowance":10932,"minimumPayBenchmark":{"amount":38507,"source":"SSM 2026 analysis","legalGazetteAmountIndependentlyRetrieved":false},"K15":{"included":false,"privateSectorGeneralAgreementMinimumShare":0.4,"basis":"National average monthly net wage for the last three months, valid on decision date","sameEmployerCalendarYearMinimumMonths":6,"higherAgreementsPossible":true,"financialDifficultyRequiresSpecifiedAgreement":true,"grossUpAndRemittanceNotCertified":true},"sourceURLs":["https://www.ujp.gov.mk/mk/vodic/category/641","https://ujp.gov.mk/en/javnost/soopstenija/pogledni/1187","https://ujp.gov.mk/e%20auktion/javnost/soopstenija/pogledni/1178?print=1","https://www.ssm.org.mk/sites/default/files/files/dokumenti/2024/11/opsht_kolektiven_dogovor_za_privatniot_sektor_od_oblasta_na_stopanstvoto_sl.vesnik_br.115_od_01.08.2014.pdf","https://www.ssm.org.mk/sites/default/files/files/dokumenti/2016/06/spogodba_za_izmenuvanje_i_dopolnuvanje_na_opstiot_kolektiven_dogovor_za_privatniot_sektor_od_oblasta_na_stopanstvoto_sl.vesnik_119_od_14.7.2015_g.pdf","https://www.ssm.org.mk/mk/kolku-gubi-drzhavata-od-neformalnoto-vrabotuvanje"]}},"ML":{"code":"ML","name":"Mali","currency":"XOF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Single, no dependants, so no family reduction of salary tax","Salary is all basic pay, paid monthly; no allowances, bonuses or benefits in kind","Office employer in Bamako with a 1% work accident rate"],"notes":["Social security (INPS) and compulsory health insurance (AMO) are charged on total pay with no ceiling.","Salary tax (ITS) is charged after the employee pension contribution; the AMO health contribution is not deductible. The tax is then reduced by 2% of taxable pay.","Employers also pay four payroll taxes to the tax office: 3.5% flat employer contribution, 2% vocational training tax, 2% youth employment tax and 1% housing tax.","Statutory severance is only due on dismissal and is not included."],"minWage":{"amount":40000,"period":"month","note":"SMIG since 1 January 2016"},"pay":{"extraPayments":[]},"employer":[{"id":"inps_pension","label":"Pension (INPS)","localName":"Assurance vieillesse, invalidité, décès","category":"pension","base":"gross","rate":0.054,"basis":"law","note":"5.4% of gross pay, no ceiling"},{"id":"inps_pf","label":"Family benefits (INPS)","localName":"Prestations familiales","category":"family","base":"gross","rate":0.08,"basis":"law","note":"8% of gross pay, including maternity"},{"id":"inps_at","label":"Work accident insurance (INPS)","localName":"Accidents du travail, maladies professionnelles","category":"injury","base":"gross","rate":0.01,"basis":"law","varies":"1% to 4% depending on the risk of the activity; office rate shown."},{"id":"amo","label":"Compulsory health insurance (AMO)","localName":"Assurance maladie obligatoire","category":"health","base":"gross","rate":0.035,"basis":"law","note":"3.5% of gross pay"},{"id":"anpe","label":"National employment agency levy (ANPE)","localName":"Taxe au titre de l'ANPE","category":"other","base":"gross","rate":0.01,"basis":"law","note":"1% of gross pay"},{"id":"cfe","label":"Flat employer contribution (CFE)","localName":"Contribution forfaitaire à la charge des employeurs","category":"tax","base":"gross","rate":0.035,"basis":"law","note":"3.5% of gross pay"},{"id":"tfp","label":"Vocational training tax (TFP)","localName":"Taxe de formation professionnelle","category":"training","base":"gross","rate":0.02,"basis":"law","note":"2% of gross pay"},{"id":"tej","label":"Youth employment tax (TEJ)","localName":"Taxe emploi jeunes","category":"tax","base":"gross","rate":0.02,"basis":"law","note":"2% of gross pay"},{"id":"tl","label":"Housing tax (TL)","localName":"Taxe logement","category":"housing","base":"gross","rate":0.01,"basis":"law","note":"1% of gross pay"}],"employee":[{"id":"inps_pension","label":"Pension (INPS)","localName":"Assurance vieillesse, invalidité, décès","category":"pension","base":"gross","rate":0.036,"taxDeductible":true,"basis":"law","note":"3.6% of gross pay, deductible for salary tax"},{"id":"amo","label":"Compulsory health insurance (AMO)","localName":"Assurance maladie obligatoire","category":"health","base":"gross","rate":0.0306,"taxDeductible":false,"basis":"law","note":"3.06% of gross pay, not deductible for salary tax"}],"incomeTax":{"components":[{"id":"its","label":"Salary tax (ITS)","localName":"Impôt sur les traitements et salaires","base":"taxableGross","deductions":[{"label":"Employee INPS pension contribution","contributions":["inps_pension"]}],"brackets":[{"upTo":330000,"rate":0},{"upTo":578400,"rate":0.05},{"upTo":1176400,"rate":0.12},{"upTo":1789733,"rate":0.18},{"upTo":2384195,"rate":0.26},{"upTo":3494130,"rate":0.31},{"upTo":null,"rate":0.37}],"adjustments":[{"type":"credit","of":"taxable","rate":0.02,"label":"Two-point reduction (Law 2008-002)"}]}]},"sources":[{"title":"Code Général des Impôts du Mali (ITS art. 7-12-B, CFE art. 159-160, TFP art. 183-185, TEJ art. 185-A to 185-D, taxe logement)","url":"https://www.dgi.gouv.ml/CGI/","publisher":"Direction Générale des Impôts du Mali","accessed":"2026-10-02"},{"title":"Les impôts à payer (ITS, CFE, TFP, TEJ, taxe logement)","url":"https://www.dgi.gouv.ml/les-impots-a-payer/","publisher":"Direction Générale des Impôts du Mali","accessed":"2026-10-02"},{"title":"Les cotisations au Mali (cotisations au 1er janvier 2025)","url":"https://www.cleiss.fr/docs/cotisations/mali.html","publisher":"CLEISS","accessed":"2026-10-02"},{"title":"Simulateur salaire net Mali 2026: calcul ITS","url":"https://app.expatriation.io/fr/net-salary/mali","publisher":"EXPATRIATION.IO","accessed":"2026-10-02"}],"checks":{"official":0,"independent":3,"self":1}},"MN":{"code":"MN","name":"Mongolia","currency":"MNT","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Ulaanbaatar, Mongolian tax resident, office job in the lowest industrial accident class","Social insurance on the monthly salary up to 10 times the minimum wage (MNT 7,920,000)"],"notes":["Social insurance contributions stop at a monthly salary of MNT 7,920,000 (10 times the minimum wage); the employee pays at most MNT 910,800 a month.","Income tax is withheld monthly; a small tax credit applies to monthly incomes up to MNT 3 million."],"minWage":{"amount":792000,"period":"month","note":"National monthly minimum wage"},"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension insurance","localName":"Тэтгэврийн даатгал","category":"pension","ceiling":{"amount":7920000,"period":"month"},"rate":0.085,"basis":"law"},{"id":"benefits","label":"Benefits insurance","localName":"Тэтгэмжийн даатгал","category":"family","ceiling":{"amount":7920000,"period":"month"},"rate":0.01,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Эрүүл мэндийн даатгал","category":"health","ceiling":{"amount":7920000,"period":"month"},"rate":0.02,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Ажилгүйдлийн даатгал","category":"unemployment","ceiling":{"amount":7920000,"period":"month"},"rate":0.005,"basis":"law"},{"id":"accident","label":"Industrial accident and occupational disease insurance","localName":"ҮОМШӨ-ийн даатгал","category":"injury","ceiling":{"amount":7920000,"period":"month"},"rate":0.005,"basis":"law","varies":"0.5%, 1.5% or 2.5% depending on the industry class"}],"employee":[{"id":"pension","label":"Pension insurance","localName":"Тэтгэврийн даатгал","category":"pension","ceiling":{"amount":7920000,"period":"month"},"rate":0.085,"taxDeductible":true,"basis":"law"},{"id":"benefits","label":"Benefits insurance","localName":"Тэтгэмжийн даатгал","category":"family","ceiling":{"amount":7920000,"period":"month"},"rate":0.008,"taxDeductible":true,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Эрүүл мэндийн даатгал","category":"health","ceiling":{"amount":7920000,"period":"month"},"rate":0.02,"taxDeductible":true,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Ажилгүйдлийн даатгал","category":"unemployment","ceiling":{"amount":7920000,"period":"month"},"rate":0.002,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"Хувь хүний орлогын албан татвар","base":"taxableGross","deductions":[{"label":"Employee social insurance","contributions":"deductible"}],"brackets":[{"upTo":120000000,"rate":0.1},{"upTo":180000000,"rate":0.15},{"upTo":null,"rate":0.2}],"adjustments":[{"type":"credit","label":"PIT credit for lower incomes","expr":"M <= 500000 ? 240000 : M <= 1000000 ? 216000 : M <= 1500000 ? 192000 : M <= 2000000 ? 168000 : M <= 2500000 ? 144000 : M <= 3000000 ? 120000 : 0"}]}]},"sources":[{"title":"Mongolia: Individual taxes on personal income, other taxes (social insurance), deductions (reviewed 8 June 2026)","url":"https://taxsummaries.pwc.com/mongolia/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Mongolia: Individual other taxes (social insurance rates and cap)","url":"https://taxsummaries.pwc.com/mongolia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":2}},"MO":{"code":"MO","name":"Macau","currency":"MOP","taxYear":"2026","confidence":"medium","assumptions":["Resident employee, single"],"notes":["Professional tax for 2026 is cut by 30% under the 2026 Budget Law; this is included.","Macau budgets sometimes also refund part of an earlier year's tax to residents afterwards (60% of 2024 tax, up to 14,000 MOP). Refunds are not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"fss","label":"Social Security Fund (employer)","localName":"FSS","category":"pension","fixed":{"amount":60,"period":"month"},"basis":"law"}],"employee":[{"id":"fss","label":"Social Security Fund","localName":"FSS","category":"pension","fixed":{"amount":30,"period":"month"},"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"pt","label":"Professional tax","localName":"Imposto profissional","deductions":[{"label":"Standard deduction (25%)","of":"base","rate":0.25}],"brackets":[{"upTo":144000,"rate":0},{"upTo":164000,"rate":0.07},{"upTo":184000,"rate":0.08},{"upTo":224000,"rate":0.09},{"upTo":304000,"rate":0.1},{"upTo":424000,"rate":0.11},{"upTo":null,"rate":0.12}],"adjustments":[{"type":"add","label":"30% reduction of tax payable (2026 Budget Law)","of":"tax","rate":-0.3}],"note":"25% standard deduction, first 144,000 exempt, 7% to 12% bands, then the tax is cut by 30% for 2026."}]},"sources":[{"title":"Macau SAR: taxes on personal income","url":"https://taxsummaries.pwc.com/macau-sar/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Macau SAR: deductions","url":"https://taxsummaries.pwc.com/macau-sar/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Macau SAR: other taxes","url":"https://taxsummaries.pwc.com/macau-sar/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Beneficios fiscais para o ano de 2026 (Lei 13/2025, Lei do Orcamento de 2026): 30% deduction from professional tax, exemption 144,000","url":"https://www.dsf.gov.mo/pt/tax/tax_benefit","publisher":"Direccao dos Servicos de Financas (DSF)","accessed":"2026-10-04"},{"title":"Macau SAR: significant developments (2026 professional tax measures), reviewed 2 Jun 2026","url":"https://taxsummaries.pwc.com/macau-sar/individual/significant-developments","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Guia de introducao ao regime de seguranca social de dois niveis (revised March 2026)","url":"https://www.fss.gov.mo/uploads/media/drpat/booklet/2tierSocialSecuritySystem/20260323/1.1%E9%9B%99%E5%B1%A4%E7%A4%BE%E4%BF%9D%E6%8C%87%E5%8D%97-%E8%91%A1_20260323.pdf","publisher":"Fundo de Seguranca Social (FSS)","accessed":"2026-10-04"},{"title":"Professional Tax worked example","url":"https://www.lkccpa.com.mo/cms/Professional_Tax.html","publisher":"Keng Ou CPAs","accessed":"2026-10-04"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":1,"independent":1,"self":2}},"MT":{"code":"MT","name":"Malta","currency":"EUR","taxYear":"2026","confidence":"high","assumptions":["Single rates, born after 1961","Includes the statutory bonuses and weekly allowances paid by law"],"notes":["Statutory bonuses (135.10 EUR in June and December) and weekly allowances (121.16 EUR in March and September) are part of gross pay."],"minWage":{"amount":229.44,"period":"week","note":"National minimum weekly wage, age 18 and over, from 1 January 2026"},"pay":{"extraPayments":[{"id":"bonus","label":"Statutory bonuses and weekly allowances","amount":512.52,"basis":"law","contributions":false,"separatePayment":false}]},"employer":[{"id":"ssc","label":"Social security (employer)","localName":"Class 1 contributions","category":"pension","base":"contrib","rate":0.1,"max":{"amount":55.93,"period":"week"},"basis":"law"},{"id":"mltf","label":"Maternity Leave Trust Fund","category":"family","base":"contrib","rate":0.003,"ceiling":{"amount":559.3,"period":"week"},"basis":"law"}],"employee":[{"id":"ssc","label":"Social security","localName":"Class 1 contributions","category":"pension","base":"contrib","rate":0.1,"max":{"amount":55.93,"period":"week"},"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"it","label":"Income tax","brackets":[{"upTo":12000,"rate":0},{"upTo":16000,"rate":0.15},{"upTo":60000,"rate":0.25},{"upTo":null,"rate":0.35}]}]},"sources":[{"title":"Malta: taxes on personal income","url":"https://taxsummaries.pwc.com/malta/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Malta: other taxes (social security)","url":"https://taxsummaries.pwc.com/malta/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Class 1 social security contribution rates 2026","url":"https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates","publisher":"Malta Tax and Customs Administration (MTCA)","accessed":"2026-10-04"},{"title":"Tax rates for individuals 2026","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","publisher":"Malta Tax and Customs Administration (MTCA)","accessed":"2026-10-04"},{"title":"Payroll updates 2026 (minimum wage 229.44 a week, COLA, SSC)","url":"https://www.pwc.com/mt/en/publications/tax-legal/payroll-updates-2026.html","publisher":"PwC Malta","accessed":"2026-10-04"},{"title":"Malta salary calculator 2026 (example at 30,000)","url":"https://kalkulo.eu/mt/salary-calculator/","publisher":"Kalkulo","accessed":"2026-10-04"},{"title":"Malta salary calculator 2026 and average salary net pay table","url":"https://maltaexpat.com/tools/salary-calculator/","publisher":"MaltaExpat","accessed":"2026-10-04"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":0,"independent":4,"self":2}},"MU":{"code":"MU","name":"Mauritius","currency":"MUR","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Private sector employee, single","Not a member of a private pension scheme (so the PRGF applies)"],"notes":["Includes the end-of-year bonus (13th month) required by law.","Income above MUR 12 million a year is taxed at 35% from July 2026. This replaces the Fair Share Contribution.","National Savings Fund contributions stop at a basic wage of MUR 29,710 a month. The retirement gratuity fund (PRGF) does not apply to basic pay above MUR 200,000 a month."],"minWage":{"amount":17745,"period":"month","note":"National minimum wage for a full-time worker from 1 January 2026"},"pay":{"extraPayments":[{"id":"eoyb","label":"End-of-year bonus (13th month)","months":1,"basis":"law"}]},"employer":[{"id":"csg","label":"CSG (employer)","localName":"Contribution Sociale Generalisee","category":"pension","base":"contrib","bracketPeriod":"payment","tiers":[{"upTo":50000,"rate":0.03},{"upTo":null,"rate":0.06}],"basis":"law"},{"id":"nsf","label":"National Savings Fund (employer)","category":"pension","base":"salary","rate":0.025,"basis":"law","ceiling":{"amount":29710,"period":"month"},"note":"2.5% of basic salary up to MUR 29,710 a month; the end-of-year bonus is excluded"},{"id":"levy","label":"Training levy","category":"training","base":"salary","rate":0.015,"basis":"law"},{"id":"prgf","label":"Portable Retirement Gratuity Fund","localName":"PRGF","category":"accrual","base":"salary","rate":0.045,"basis":"law","note":"4.5% of basic salary. Not due when basic pay is above MUR 200,000 a month or the employee is in an approved private pension scheme","when":{"maxMonthly":200000.01}}],"employee":[{"id":"csg","label":"CSG","localName":"Contribution Sociale Generalisee","category":"pension","base":"contrib","bracketPeriod":"payment","tiers":[{"upTo":50000,"rate":0.015},{"upTo":null,"rate":0.03}],"taxDeductible":false,"basis":"law"},{"id":"nsf","label":"National Savings Fund","category":"pension","base":"salary","rate":0.01,"taxDeductible":false,"basis":"law","ceiling":{"amount":29710,"period":"month"},"note":"1% of basic salary up to MUR 29,710 a month; the end-of-year bonus is excluded"}],"incomeTax":{"components":[{"id":"it","label":"Income tax","brackets":[{"upTo":500000,"rate":0},{"upTo":1000000,"rate":0.1},{"upTo":12000000,"rate":0.2},{"upTo":null,"rate":0.35}],"note":"0% to MUR 500,000, 10% to 1 million, 20% to 12 million, 35% above (income year from 1 July 2026)"}]},"sources":[{"title":"Mauritius: taxes on personal income","url":"https://taxsummaries.pwc.com/mauritius/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Mauritius: other taxes (CSG, NSF)","url":"https://taxsummaries.pwc.com/mauritius/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Mauritius Budget Highlights 2026/27 (tax bands and income tax simulations)","url":"https://assets.kpmg.com/content/dam/kpmgsites/za/pdf/2026/06/KPMG%20Mauritius%20Budget%20Highlights%202026%20-%2027.pdf.coredownload.inline.pdf","publisher":"KPMG Mauritius","accessed":"2026-10-04"},{"title":"NPF / NSF Contributions (rates, basic wage ceiling from 1 July 2026, training levy)","url":"https://www.mra.mu/index.php/employers/npf-nsf-contributions","publisher":"Mauritius Revenue Authority","accessed":"2026-10-04"},{"title":"Portable Retirement Gratuity Fund Guide (August 2025)","url":"https://www.mra.mu/download/PRGFGuide.pdf","publisher":"Mauritius Revenue Authority","accessed":"2026-10-04"},{"title":"Mauritius Finance Act 2026: what changed (assent 12 Aug 2026)","url":"https://mauritiusbiz.com/mauritius-finance-act-2026/","publisher":"MauritiusBiz","accessed":"2026-10-04"},{"title":"Mauritius: National Minimum Wage increased from 1 January 2026","url":"https://wageindicator.org/work/minimum-wage/updates/2026/mauritius-national-minimum-wage-increased-from-1-january-2026-february-11-2026/","publisher":"WageIndicator Foundation","accessed":"2026-10-04"}],"checks":{"official":0,"independent":2,"self":2}},"MV":{"code":"MV","name":"Maldives","currency":"MVR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Maldivian national by default (covered by the Maldives Retirement Pension Scheme); an expatriate option is provided","Basic salary is 60% of gross pay, the rest being allowances (pension contributions are on basic salary)","Salary is the only income, so only employee withholding tax applies"],"notes":["Income tax is withheld monthly from total pay after the employee's pension contribution.","For expatriates the employer also pays a monthly visa fee (MVR 350) and a work permit deposit; these are not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"mrps","label":"Retirement pension scheme (employer)","localName":"MRPS","category":"pension","base":"contrib","baseFactor":0.6,"rate":0.07,"basis":"law","note":"7% of basic salary"}],"employee":[{"id":"mrps","label":"Retirement pension scheme (employee)","localName":"MRPS","category":"pension","base":"contrib","baseFactor":0.6,"rate":0.07,"taxDeductible":true,"basis":"law","note":"7% of basic salary; deducted before withholding tax"}],"incomeTax":{"components":[{"id":"ewt","label":"Employee withholding tax","localName":"EWT","base":"taxableGross","deductions":[{"label":"Pension contribution","contributions":"deductible"}],"brackets":[{"upTo":60000,"rate":0},{"upTo":100000,"rate":0.055},{"upTo":150000,"rate":0.08},{"upTo":200000,"rate":0.12},{"upTo":null,"rate":0.15}],"bracketPeriod":"month"}]},"variantLabel":"Employee type","defaultVariant":"NATIONAL","variants":[{"code":"NATIONAL","name":"Maldivian national"},{"code":"EXPAT","name":"Expatriate","remove":{"employer":["mrps"],"employee":["mrps"]},"assumptions":["Expatriate employee, not covered by the pension scheme"]}],"sources":[{"title":"EY Worldwide Personal Tax and Immigration Guide 2025-26 (March 2026), Maldives chapter: income tax and employee withholding tax brackets","url":"https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf","publisher":"EY","accessed":"2026-10-03"},{"title":"Maldives Retirement Pension Scheme (MRPS): 7% of basic salary from employer and employee","url":"https://pension.gov.mv/mrps","publisher":"Maldives Pension Administration Office","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1,"byVariant":{"EXPAT":{"official":0,"independent":2,"self":0},"NATIONAL":{"official":0,"independent":1,"self":1}}}},"MW":{"code":"MW","name":"Malawi","currency":"MWK","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Salary is all basic pay, paid monthly; no allowances or benefits","Pension at the statutory minimum (employer 10%, employee 5%) under the Pension Act","Employer based in Lilongwe or Blantyre"],"notes":["Employee pension contributions are not deductible for income tax.","Workers' compensation is not included. The employer's assessment depends on the industry.","From January 2026 the top income tax rate is 40% on monthly pay above MWK 10 million."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension (employer)","category":"pension","base":"gross","rate":0.1,"basis":"law","note":"Minimum 10% of pensionable pay under the Pension Act 2023"},{"id":"tevet","label":"TEVET training levy","localName":"Technical, Entrepreneurial and Vocational Education and Training levy","category":"training","base":"gross","rate":0.01,"basis":"law","note":"1% of basic payroll"}],"employee":[{"id":"pension","label":"Pension (employee)","category":"pension","base":"gross","rate":0.05,"taxDeductible":false,"basis":"law","note":"Minimum 5% of pensionable pay under the Pension Act 2023"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","brackets":[{"upTo":170000,"rate":0},{"upTo":1570000,"rate":0.3},{"upTo":10000000,"rate":0.35},{"upTo":null,"rate":0.4}],"bracketPeriod":"month"}]},"sources":[{"title":"Public Notice: New tax measures for mid-year budget review (PAYE bands from 30 Dec 2025)","url":"https://www.mra.mw/admin/storage/download_files/1767182853_NEW%20TAX%20MEASURES.pdf","publisher":"Malawi Revenue Authority","accessed":"2026-10-02"},{"title":"Pension Act, 2023 (Act No. 6 of 2023), section 12 minimum contribution rates","url":"https://www.labour.gov.mw/images/documents/Malawi-Pension-Act_2023.pdf","publisher":"Ministry of Labour, Malawi","accessed":"2026-10-02"},{"title":"Malawi: 2026 Statutory Changes (Taxation (Amendment) Act No. 36 of 2025)","url":"https://www.myworkpay.com/blogs/malawi-2026-statutory-changes","publisher":"Workpay","accessed":"2026-10-02"},{"title":"Principles of Taxation (P6) study text: pension contributions","url":"https://www.icam.mw/wp-content/uploads/2017/08/P6.pdf","publisher":"Institute of Chartered Accountants in Malawi","accessed":"2026-10-02"},{"title":"Malawi PAYE Calculator 2026","url":"https://afrotools.com/malawi/mw-paye","publisher":"AfroTools","accessed":"2026-10-02"}],"checks":{"official":0,"independent":1,"self":2}},"MX":{"code":"MX","name":"Mexico","currency":"MXN","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Mexico City (CDMX), state payroll tax 4%","First year of service: 12 vacation days, so the vacation premium is 3 days of salary; aguinaldo of 15 days","Daily salary = monthly salary / 30; IMSS contributions are paid on 365 days a year","Integrated contribution salary (SBC) = daily salary x 1.0493 (aguinaldo and vacation premium built in)","Work injury insurance at the class I average premium for office work","Single, no other income, annual ISR adjustment done by the employer"],"notes":["Profit sharing (PTU, 10% of the employer's taxable profit) is not included because it depends on company profits.","Vacation days and the vacation premium rise with seniority (14 days in year 2, 20 days in year 5), which raises cost slightly.","Other states charge their own payroll tax instead of the Mexico City 4%."],"minWage":{"amount":9582.47,"period":"month","note":"General zone minimum wage MXN 315.04 per day from 1 Jan 2026 (x 365 / 12). Northern border zone: MXN 440.87 per day."},"pay":{"extraPayments":[{"id":"aguinaldo","label":"Year-end bonus (aguinaldo, 15 days)","months":0.5,"basis":"law"},{"id":"prima_vac","label":"Vacation premium (25% of 12 vacation days)","months":0.1,"separatePayment":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + 15 days of aguinaldo + vacation premium of 3 days."},"employer":[{"id":"em_fixed","label":"Health insurance, fixed fee","localName":"Enfermedades y maternidad, cuota fija","category":"health","fixed":{"amount":8734.9,"period":"year"},"basis":"law","note":"20.40% of the daily UMA for every day of the year"},{"id":"em_surplus","label":"Health insurance, wages above 3 UMA","localName":"Enfermedades y maternidad, excedente","category":"health","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"brackets":[{"upTo":128454.45,"rate":0},{"upTo":null,"rate":0.011}],"basis":"law"},{"id":"em_cash","label":"Health insurance, cash benefits","localName":"Prestaciones en dinero","category":"health","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.007,"basis":"law"},{"id":"em_pensioners","label":"Health insurance for pensioners","localName":"Gastos médicos de pensionados","category":"health","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.0105,"basis":"law"},{"id":"iv","label":"Disability and life insurance","localName":"Invalidez y vida","category":"insurance","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.0175,"basis":"law"},{"id":"rt","label":"Work injury insurance","localName":"Riesgos de trabajo","category":"injury","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.0054355,"basis":"law","varies":"Each employer has its own premium (0.5% to 15%); the class I average premium for office work is shown."},{"id":"guarderias","label":"Childcare and social benefits","localName":"Guarderías y prestaciones sociales","category":"family","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.01,"basis":"law"},{"id":"retiro","label":"Retirement savings","localName":"Retiro (SAR)","category":"pension","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.02,"basis":"law"},{"id":"cv","label":"Old-age pension","localName":"Cesantía en edad avanzada y vejez","category":"pension","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"tiers":[{"upTo":114989.6,"rate":0.0315},{"upTo":128454.45,"rate":0.06026},{"upTo":149863.53,"rate":0.06361},{"upTo":171272.6,"rate":0.06613},{"upTo":null,"rate":0.07513}],"basis":"law","note":"2026 step of the 2020 pension reform; the rate depends on the salary and rises each year until 2030"},{"id":"infonavit","label":"Housing fund","localName":"INFONAVIT","category":"housing","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.05,"basis":"law"},{"id":"isn","label":"State payroll tax (Mexico City)","localName":"Impuesto sobre nóminas","category":"tax","base":"gross","rate":0.04,"basis":"law"}],"employee":[{"id":"em_surplus","label":"Health insurance, wages above 3 UMA","localName":"Enfermedades y maternidad, excedente","category":"health","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"brackets":[{"upTo":128454.45,"rate":0},{"upTo":null,"rate":0.004}],"taxDeductible":false,"basis":"law"},{"id":"em_cash","label":"Health insurance, cash benefits","localName":"Prestaciones en dinero","category":"health","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.0025,"taxDeductible":false,"basis":"law"},{"id":"em_pensioners","label":"Health insurance for pensioners","localName":"Gastos médicos de pensionados","category":"health","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.00375,"taxDeductible":false,"basis":"law"},{"id":"iv","label":"Disability and life insurance","localName":"Invalidez y vida","category":"insurance","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.00625,"taxDeductible":false,"basis":"law"},{"id":"cv","label":"Old-age pension","localName":"Cesantía en edad avanzada y vejez","category":"pension","base":"contrib","baseFactor":1.0132275,"floor":114989.6,"ceiling":1070453.75,"rate":0.01125,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"isr","label":"Income tax","localName":"ISR","base":"taxableGross","deductions":[{"label":"Aguinaldo exemption (30 UMA)","of":"extra:aguinaldo","max":3519.3},{"label":"Vacation premium exemption (15 UMA)","of":"extra:prima_vac","max":1759.65}],"brackets":[{"upTo":10135.11,"rate":0.0192},{"upTo":86022.11,"rate":0.064},{"upTo":151176.19,"rate":0.1088},{"upTo":175735.66,"rate":0.16},{"upTo":210403.69,"rate":0.1792},{"upTo":424353.97,"rate":0.2136},{"upTo":668840.14,"rate":0.2352},{"upTo":1276925.98,"rate":0.3},{"upTo":1702567.97,"rate":0.32},{"upTo":5107703.92,"rate":0.34},{"upTo":null,"rate":0.35}],"adjustments":[{"type":"credit","label":"Employment subsidy","amount":{"amount":535.65,"period":"month"},"when":{"maxMonthly":11492.67}}]}]},"sources":[{"title":"Anexo 8 de la Resolución Miscelánea Fiscal para 2026 (ISR tariffs, DOF 28 Dec 2025)","url":"https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rmf/anexos/Anexo-8-RMF-2026_DOF-28122025.pdf","publisher":"SAT","accessed":"2026-10-02"},{"title":"Decreto por el que se modifica el diverso que otorga el subsidio para el empleo (DOF 31 Dec 2025)","url":"https://wwwmat.sat.gob.mx/cs/Satellite?blobcol=urldata&blobkey=id&blobtable=MungoBlobs&blobwhere=1461176519730&ssbinary=true","publisher":"DOF / SAT","accessed":"2026-10-02"},{"title":"Unidad de Medida y Actualización 2026, comunicado 1/26","url":"https://www.inegi.org.mx/contenidos/saladeprensa/boletines/2026/uma/uma2026.pdf","publisher":"INEGI","accessed":"2026-10-02"},{"title":"Ley del Seguro Social (texto vigente, última reforma DOF 15 Jan 2026)","url":"https://www.diputados.gob.mx/LeyesBiblio/pdf/LSS.pdf","publisher":"Cámara de Diputados","accessed":"2026-10-02"},{"title":"Cuotas obrero patronales 2026, tasas progresivas de cesantía y vejez","url":"https://www.elcontribuyente.mx/indicadores/cuotas-imss/","publisher":"El Contribuyente","accessed":"2026-10-02"},{"title":"Flash Fiscal 5/2026: Código Fiscal de la Ciudad de México (ISN 4%)","url":"https://www.dfk.com.mx/wp-content/uploads/2026/01/Flash_Fiscal_5_2026.pdf","publisher":"DFK México","accessed":"2026-10-02"}],"checks":{"official":3,"independent":4,"self":1}},"MY":{"code":"MY","name":"Malaysia","currency":"MYR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Kuala Lumpur, age 35, salaried employee under a private-sector contract of service, tax resident for the whole modeled year, single, no other reliefs.","For citizen profiles, the employer is registered for HRD Corp levy in a covered, non-exempt industry and employs at least 10 Malaysian citizens. The 1% levy is on the citizen employee’s regular basic salary; PR and foreign profiles exclude it. Private education employers have a January–December 2026 exemption and need a different employer profile.","Income tax is the annual tax for year of assessment 2026; monthly tax deductions (PCB) approximate it","Twelve identical, fully contributable regular salary months at the current October 2026 contribution schedules; no bonus, varying allowances, arrears or other concurrent employer. This is a current-rate annual projection, not a reconciliation of actual January–December 2026 contributions."],"notes":["SOCSO, EIS and LINDUNG 24 JAM use their published monthly salary bands. Contributions remain payable above MYR 6,000 at the maximum table amounts; salary above the ceiling does not make contributions stop.","For citizens and permanent residents under 60, EPF follows all 401 published Part A salary bands up to MYR 20,000 a month. Above that salary it uses 11% employee and 12% employer shares, with an expressly assumed employer allocation of combined-remittance rounding. Foreign employees in the declared Part F group use the separately rounded 2% shares.","The foreign-worker profile includes SOCSO employment injury and invalidity, plus mandatory LINDUNG 24 JAM. It excludes EIS and the citizen-only HRD levy. For its declared EPF membership group, each 2% employee/employer share is rounded up separately to a whole ringgit.","PERKESO wage-band schedules, declared participation and foreign first-category coverage were checked on 13 October 2026. LINDUNG 24 JAM is voluntary for local workers and mandatory for foreign workers; confirm recorded participation before using the estimate."],"minWage":{"amount":1700,"period":"month","note":"National minimum wage from 1 February 2025"},"pay":{"extraPayments":[]},"employer":[{"id":"epf","label":"Employees Provident Fund (EPF)","localName":"KWSP","category":"pension","tiers":[{"upTo":10,"fixed":{"amount":0,"period":"month"}},{"upTo":20,"fixed":{"amount":3,"period":"month"}},{"upTo":40,"fixed":{"amount":6,"period":"month"}},{"upTo":60,"fixed":{"amount":8,"period":"month"}},{"upTo":80,"fixed":{"amount":11,"period":"month"}},{"upTo":100,"fixed":{"amount":13,"period":"month"}},{"upTo":120,"fixed":{"amount":16,"period":"month"}},{"upTo":140,"fixed":{"amount":19,"period":"month"}},{"upTo":160,"fixed":{"amount":21,"period":"month"}},{"upTo":180,"fixed":{"amount":24,"period":"month"}},{"upTo":200,"fixed":{"amount":26,"period":"month"}},{"upTo":220,"fixed":{"amount":29,"period":"month"}},{"upTo":240,"fixed":{"amount":32,"period":"month"}},{"upTo":260,"fixed":{"amount":34,"period":"month"}},{"upTo":280,"fixed":{"amount":37,"period":"month"}},{"upTo":300,"fixed":{"amount":39,"period":"month"}},{"upTo":320,"fixed":{"amount":42,"period":"month"}},{"upTo":340,"fixed":{"amount":45,"period":"month"}},{"upTo":360,"fixed":{"amount":47,"period":"month"}},{"upTo":380,"fixed":{"amount":50,"period":"month"}},{"upTo":400,"fixed":{"amount":52,"period":"month"}},{"upTo":420,"fixed":{"amount":55,"period":"month"}},{"upTo":440,"fixed":{"amount":58,"period":"month"}},{"upTo":460,"fixed":{"amount":60,"period":"month"}},{"upTo":480,"fixed":{"amount":63,"period":"month"}},{"upTo":500,"fixed":{"amount":65,"period":"month"}},{"upTo":520,"fixed":{"amount":68,"period":"month"}},{"upTo":540,"fixed":{"amount":71,"period":"month"}},{"upTo":560,"fixed":{"amount":73,"period":"month"}},{"upTo":580,"fixed":{"amount":76,"period":"month"}},{"upTo":600,"fixed":{"amount":78,"period":"month"}},{"upTo":620,"fixed":{"amount":81,"period":"month"}},{"upTo":640,"fixed":{"amount":84,"period":"month"}},{"upTo":660,"fixed":{"amount":86,"period":"month"}},{"upTo":680,"fixed":{"amount":89,"period":"month"}},{"upTo":700,"fixed":{"amount":91,"period":"month"}},{"upTo":720,"fixed":{"amount":94,"period":"month"}},{"upTo":740,"fixed":{"amount":97,"period":"month"}},{"upTo":760,"fixed":{"amount":99,"period":"month"}},{"upTo":780,"fixed":{"amount":102,"period":"month"}},{"upTo":800,"fixed":{"amount":104,"period":"month"}},{"upTo":820,"fixed":{"amount":107,"period":"month"}},{"upTo":840,"fixed":{"amount":110,"period":"month"}},{"upTo":860,"fixed":{"amount":112,"period":"month"}},{"upTo":880,"fixed":{"amount":115,"period":"month"}},{"upTo":900,"fixed":{"amount":117,"period":"month"}},{"upTo":920,"fixed":{"amount":120,"period":"month"}},{"upTo":940,"fixed":{"amount":123,"period":"month"}},{"upTo":960,"fixed":{"amount":125,"period":"month"}},{"upTo":980,"fixed":{"amount":128,"period":"month"}},{"upTo":1000,"fixed":{"amount":130,"period":"month"}},{"upTo":1020,"fixed":{"amount":133,"period":"month"}},{"upTo":1040,"fixed":{"amount":136,"period":"month"}},{"upTo":1060,"fixed":{"amount":138,"period":"month"}},{"upTo":1080,"fixed":{"amount":141,"period":"month"}},{"upTo":1100,"fixed":{"amount":143,"period":"month"}},{"upTo":1120,"fixed":{"amount":146,"period":"month"}},{"upTo":1140,"fixed":{"amount":149,"period":"month"}},{"upTo":1160,"fixed":{"amount":151,"period":"month"}},{"upTo":1180,"fixed":{"amount":154,"period":"month"}},{"upTo":1200,"fixed":{"amount":156,"period":"month"}},{"upTo":1220,"fixed":{"amount":159,"period":"month"}},{"upTo":1240,"fixed":{"amount":162,"period":"month"}},{"upTo":1260,"fixed":{"amount":164,"period":"month"}},{"upTo":1280,"fixed":{"amount":167,"period":"month"}},{"upTo":1300,"fixed":{"amount":169,"period":"month"}},{"upTo":1320,"fixed":{"amount":172,"period":"month"}},{"upTo":1340,"fixed":{"amount":175,"period":"month"}},{"upTo":1360,"fixed":{"amount":177,"period":"month"}},{"upTo":1380,"fixed":{"amount":180,"period":"month"}},{"upTo":1400,"fixed":{"amount":182,"period":"month"}},{"upTo":1420,"fixed":{"amount":185,"period":"month"}},{"upTo":1440,"fixed":{"amount":188,"period":"month"}},{"upTo":1460,"fixed":{"amount":190,"period":"month"}},{"upTo":1480,"fixed":{"amount":193,"period":"month"}},{"upTo":1500,"fixed":{"amount":195,"period":"month"}},{"upTo":1520,"fixed":{"amount":198,"period":"month"}},{"upTo":1540,"fixed":{"amount":201,"period":"month"}},{"upTo":1560,"fixed":{"amount":203,"period":"month"}},{"upTo":1580,"fixed":{"amount":206,"period":"month"}},{"upTo":1600,"fixed":{"amount":208,"period":"month"}},{"upTo":1620,"fixed":{"amount":211,"period":"month"}},{"upTo":1640,"fixed":{"amount":214,"period":"month"}},{"upTo":1660,"fixed":{"amount":216,"period":"month"}},{"upTo":1680,"fixed":{"amount":219,"period":"month"}},{"upTo":1700,"fixed":{"amount":221,"period":"month"}},{"upTo":1720,"fixed":{"amount":224,"period":"month"}},{"upTo":1740,"fixed":{"amount":227,"period":"month"}},{"upTo":1760,"fixed":{"amount":229,"period":"month"}},{"upTo":1780,"fixed":{"amount":232,"period":"month"}},{"upTo":1800,"fixed":{"amount":234,"period":"month"}},{"upTo":1820,"fixed":{"amount":237,"period":"month"}},{"upTo":1840,"fixed":{"amount":240,"period":"month"}},{"upTo":1860,"fixed":{"amount":242,"period":"month"}},{"upTo":1880,"fixed":{"amount":245,"period":"month"}},{"upTo":1900,"fixed":{"amount":247,"period":"month"}},{"upTo":1920,"fixed":{"amount":250,"period":"month"}},{"upTo":1940,"fixed":{"amount":253,"period":"month"}},{"upTo":1960,"fixed":{"amount":255,"period":"month"}},{"upTo":1980,"fixed":{"amount":258,"period":"month"}},{"upTo":2000,"fixed":{"amount":260,"period":"month"}},{"upTo":2020,"fixed":{"amount":263,"period":"month"}},{"upTo":2040,"fixed":{"amount":266,"period":"month"}},{"upTo":2060,"fixed":{"amount":268,"period":"month"}},{"upTo":2080,"fixed":{"amount":271,"period":"month"}},{"upTo":2100,"fixed":{"amount":273,"period":"month"}},{"upTo":2120,"fixed":{"amount":276,"period":"month"}},{"upTo":2140,"fixed":{"amount":279,"period":"month"}},{"upTo":2160,"fixed":{"amount":281,"period":"month"}},{"upTo":2180,"fixed":{"amount":284,"period":"month"}},{"upTo":2200,"fixed":{"amount":286,"period":"month"}},{"upTo":2220,"fixed":{"amount":289,"period":"month"}},{"upTo":2240,"fixed":{"amount":292,"period":"month"}},{"upTo":2260,"fixed":{"amount":294,"period":"month"}},{"upTo":2280,"fixed":{"amount":297,"period":"month"}},{"upTo":2300,"fixed":{"amount":299,"period":"month"}},{"upTo":2320,"fixed":{"amount":302,"period":"month"}},{"upTo":2340,"fixed":{"amount":305,"period":"month"}},{"upTo":2360,"fixed":{"amount":307,"period":"month"}},{"upTo":2380,"fixed":{"amount":310,"period":"month"}},{"upTo":2400,"fixed":{"amount":312,"period":"month"}},{"upTo":2420,"fixed":{"amount":315,"period":"month"}},{"upTo":2440,"fixed":{"amount":318,"period":"month"}},{"upTo":2460,"fixed":{"amount":320,"period":"month"}},{"upTo":2480,"fixed":{"amount":323,"period":"month"}},{"upTo":2500,"fixed":{"amount":325,"period":"month"}},{"upTo":2520,"fixed":{"amount":328,"period":"month"}},{"upTo":2540,"fixed":{"amount":331,"period":"month"}},{"upTo":2560,"fixed":{"amount":333,"period":"month"}},{"upTo":2580,"fixed":{"amount":336,"period":"month"}},{"upTo":2600,"fixed":{"amount":338,"period":"month"}},{"upTo":2620,"fixed":{"amount":341,"period":"month"}},{"upTo":2640,"fixed":{"amount":344,"period":"month"}},{"upTo":2660,"fixed":{"amount":346,"period":"month"}},{"upTo":2680,"fixed":{"amount":349,"period":"month"}},{"upTo":2700,"fixed":{"amount":351,"period":"month"}},{"upTo":2720,"fixed":{"amount":354,"period":"month"}},{"upTo":2740,"fixed":{"amount":357,"period":"month"}},{"upTo":2760,"fixed":{"amount":359,"period":"month"}},{"upTo":2780,"fixed":{"amount":362,"period":"month"}},{"upTo":2800,"fixed":{"amount":364,"period":"month"}},{"upTo":2820,"fixed":{"amount":367,"period":"month"}},{"upTo":2840,"fixed":{"amount":370,"period":"month"}},{"upTo":2860,"fixed":{"amount":372,"period":"month"}},{"upTo":2880,"fixed":{"amount":375,"period":"month"}},{"upTo":2900,"fixed":{"amount":377,"period":"month"}},{"upTo":2920,"fixed":{"amount":380,"period":"month"}},{"upTo":2940,"fixed":{"amount":383,"period":"month"}},{"upTo":2960,"fixed":{"amount":385,"period":"month"}},{"upTo":2980,"fixed":{"amount":388,"period":"month"}},{"upTo":3000,"fixed":{"amount":390,"period":"month"}},{"upTo":3020,"fixed":{"amount":393,"period":"month"}},{"upTo":3040,"fixed":{"amount":396,"period":"month"}},{"upTo":3060,"fixed":{"amount":398,"period":"month"}},{"upTo":3080,"fixed":{"amount":401,"period":"month"}},{"upTo":3100,"fixed":{"amount":403,"period":"month"}},{"upTo":3120,"fixed":{"amount":406,"period":"month"}},{"upTo":3140,"fixed":{"amount":409,"period":"month"}},{"upTo":3160,"fixed":{"amount":411,"period":"month"}},{"upTo":3180,"fixed":{"amount":414,"period":"month"}},{"upTo":3200,"fixed":{"amount":416,"period":"month"}},{"upTo":3220,"fixed":{"amount":419,"period":"month"}},{"upTo":3240,"fixed":{"amount":422,"period":"month"}},{"upTo":3260,"fixed":{"amount":424,"period":"month"}},{"upTo":3280,"fixed":{"amount":427,"period":"month"}},{"upTo":3300,"fixed":{"amount":429,"period":"month"}},{"upTo":3320,"fixed":{"amount":432,"period":"month"}},{"upTo":3340,"fixed":{"amount":435,"period":"month"}},{"upTo":3360,"fixed":{"amount":437,"period":"month"}},{"upTo":3380,"fixed":{"amount":440,"period":"month"}},{"upTo":3400,"fixed":{"amount":442,"period":"month"}},{"upTo":3420,"fixed":{"amount":445,"period":"month"}},{"upTo":3440,"fixed":{"amount":448,"period":"month"}},{"upTo":3460,"fixed":{"amount":450,"period":"month"}},{"upTo":3480,"fixed":{"amount":453,"period":"month"}},{"upTo":3500,"fixed":{"amount":455,"period":"month"}},{"upTo":3520,"fixed":{"amount":458,"period":"month"}},{"upTo":3540,"fixed":{"amount":461,"period":"month"}},{"upTo":3560,"fixed":{"amount":463,"period":"month"}},{"upTo":3580,"fixed":{"amount":466,"period":"month"}},{"upTo":3600,"fixed":{"amount":468,"period":"month"}},{"upTo":3620,"fixed":{"amount":471,"period":"month"}},{"upTo":3640,"fixed":{"amount":474,"period":"month"}},{"upTo":3660,"fixed":{"amount":476,"period":"month"}},{"upTo":3680,"fixed":{"amount":479,"period":"month"}},{"upTo":3700,"fixed":{"amount":481,"period":"month"}},{"upTo":3720,"fixed":{"amount":484,"period":"month"}},{"upTo":3740,"fixed":{"amount":487,"period":"month"}},{"upTo":3760,"fixed":{"amount":489,"period":"month"}},{"upTo":3780,"fixed":{"amount":492,"period":"month"}},{"upTo":3800,"fixed":{"amount":494,"period":"month"}},{"upTo":3820,"fixed":{"amount":497,"period":"month"}},{"upTo":3840,"fixed":{"amount":500,"period":"month"}},{"upTo":3860,"fixed":{"amount":502,"period":"month"}},{"upTo":3880,"fixed":{"amount":505,"period":"month"}},{"upTo":3900,"fixed":{"amount":507,"period":"month"}},{"upTo":3920,"fixed":{"amount":510,"period":"month"}},{"upTo":3940,"fixed":{"amount":513,"period":"month"}},{"upTo":3960,"fixed":{"amount":515,"period":"month"}},{"upTo":3980,"fixed":{"amount":518,"period":"month"}},{"upTo":4000,"fixed":{"amount":520,"period":"month"}},{"upTo":4020,"fixed":{"amount":523,"period":"month"}},{"upTo":4040,"fixed":{"amount":526,"period":"month"}},{"upTo":4060,"fixed":{"amount":528,"period":"month"}},{"upTo":4080,"fixed":{"amount":531,"period":"month"}},{"upTo":4100,"fixed":{"amount":533,"period":"month"}},{"upTo":4120,"fixed":{"amount":536,"period":"month"}},{"upTo":4140,"fixed":{"amount":539,"period":"month"}},{"upTo":4160,"fixed":{"amount":541,"period":"month"}},{"upTo":4180,"fixed":{"amount":544,"period":"month"}},{"upTo":4200,"fixed":{"amount":546,"period":"month"}},{"upTo":4220,"fixed":{"amount":549,"period":"month"}},{"upTo":4240,"fixed":{"amount":552,"period":"month"}},{"upTo":4260,"fixed":{"amount":554,"period":"month"}},{"upTo":4280,"fixed":{"amount":557,"period":"month"}},{"upTo":4300,"fixed":{"amount":559,"period":"month"}},{"upTo":4320,"fixed":{"amount":562,"period":"month"}},{"upTo":4340,"fixed":{"amount":565,"period":"month"}},{"upTo":4360,"fixed":{"amount":567,"period":"month"}},{"upTo":4380,"fixed":{"amount":570,"period":"month"}},{"upTo":4400,"fixed":{"amount":572,"period":"month"}},{"upTo":4420,"fixed":{"amount":575,"period":"month"}},{"upTo":4440,"fixed":{"amount":578,"period":"month"}},{"upTo":4460,"fixed":{"amount":580,"period":"month"}},{"upTo":4480,"fixed":{"amount":583,"period":"month"}},{"upTo":4500,"fixed":{"amount":585,"period":"month"}},{"upTo":4520,"fixed":{"amount":588,"period":"month"}},{"upTo":4540,"fixed":{"amount":591,"period":"month"}},{"upTo":4560,"fixed":{"amount":593,"period":"month"}},{"upTo":4580,"fixed":{"amount":596,"period":"month"}},{"upTo":4600,"fixed":{"amount":598,"period":"month"}},{"upTo":4620,"fixed":{"amount":601,"period":"month"}},{"upTo":4640,"fixed":{"amount":604,"period":"month"}},{"upTo":4660,"fixed":{"amount":606,"period":"month"}},{"upTo":4680,"fixed":{"amount":609,"period":"month"}},{"upTo":4700,"fixed":{"amount":611,"period":"month"}},{"upTo":4720,"fixed":{"amount":614,"period":"month"}},{"upTo":4740,"fixed":{"amount":617,"period":"month"}},{"upTo":4760,"fixed":{"amount":619,"period":"month"}},{"upTo":4780,"fixed":{"amount":622,"period":"month"}},{"upTo":4800,"fixed":{"amount":624,"period":"month"}},{"upTo":4820,"fixed":{"amount":627,"period":"month"}},{"upTo":4840,"fixed":{"amount":630,"period":"month"}},{"upTo":4860,"fixed":{"amount":632,"period":"month"}},{"upTo":4880,"fixed":{"amount":635,"period":"month"}},{"upTo":4900,"fixed":{"amount":637,"period":"month"}},{"upTo":4920,"fixed":{"amount":640,"period":"month"}},{"upTo":4940,"fixed":{"amount":643,"period":"month"}},{"upTo":4960,"fixed":{"amount":645,"period":"month"}},{"upTo":4980,"fixed":{"amount":648,"period":"month"}},{"upTo":5000,"fixed":{"amount":650,"period":"month"}},{"upTo":5100,"fixed":{"amount":612,"period":"month"}},{"upTo":5200,"fixed":{"amount":624,"period":"month"}},{"upTo":5300,"fixed":{"amount":636,"period":"month"}},{"upTo":5400,"fixed":{"amount":648,"period":"month"}},{"upTo":5500,"fixed":{"amount":660,"period":"month"}},{"upTo":5600,"fixed":{"amount":672,"period":"month"}},{"upTo":5700,"fixed":{"amount":684,"period":"month"}},{"upTo":5800,"fixed":{"amount":696,"period":"month"}},{"upTo":5900,"fixed":{"amount":708,"period":"month"}},{"upTo":6000,"fixed":{"amount":720,"period":"month"}},{"upTo":6100,"fixed":{"amount":732,"period":"month"}},{"upTo":6200,"fixed":{"amount":744,"period":"month"}},{"upTo":6300,"fixed":{"amount":756,"period":"month"}},{"upTo":6400,"fixed":{"amount":768,"period":"month"}},{"upTo":6500,"fixed":{"amount":780,"period":"month"}},{"upTo":6600,"fixed":{"amount":792,"period":"month"}},{"upTo":6700,"fixed":{"amount":804,"period":"month"}},{"upTo":6800,"fixed":{"amount":816,"period":"month"}},{"upTo":6900,"fixed":{"amount":828,"period":"month"}},{"upTo":7000,"fixed":{"amount":840,"period":"month"}},{"upTo":7100,"fixed":{"amount":852,"period":"month"}},{"upTo":7200,"fixed":{"amount":864,"period":"month"}},{"upTo":7300,"fixed":{"amount":876,"period":"month"}},{"upTo":7400,"fixed":{"amount":888,"period":"month"}},{"upTo":7500,"fixed":{"amount":900,"period":"month"}},{"upTo":7600,"fixed":{"amount":912,"period":"month"}},{"upTo":7700,"fixed":{"amount":924,"period":"month"}},{"upTo":7800,"fixed":{"amount":936,"period":"month"}},{"upTo":7900,"fixed":{"amount":948,"period":"month"}},{"upTo":8000,"fixed":{"amount":960,"period":"month"}},{"upTo":8100,"fixed":{"amount":972,"period":"month"}},{"upTo":8200,"fixed":{"amount":984,"period":"month"}},{"upTo":8300,"fixed":{"amount":996,"period":"month"}},{"upTo":8400,"fixed":{"amount":1008,"period":"month"}},{"upTo":8500,"fixed":{"amount":1020,"period":"month"}},{"upTo":8600,"fixed":{"amount":1032,"period":"month"}},{"upTo":8700,"fixed":{"amount":1044,"period":"month"}},{"upTo":8800,"fixed":{"amount":1056,"period":"month"}},{"upTo":8900,"fixed":{"amount":1068,"period":"month"}},{"upTo":9000,"fixed":{"amount":1080,"period":"month"}},{"upTo":9100,"fixed":{"amount":1092,"period":"month"}},{"upTo":9200,"fixed":{"amount":1104,"period":"month"}},{"upTo":9300,"fixed":{"amount":1116,"period":"month"}},{"upTo":9400,"fixed":{"amount":1128,"period":"month"}},{"upTo":9500,"fixed":{"amount":1140,"period":"month"}},{"upTo":9600,"fixed":{"amount":1152,"period":"month"}},{"upTo":9700,"fixed":{"amount":1164,"period":"month"}},{"upTo":9800,"fixed":{"amount":1176,"period":"month"}},{"upTo":9900,"fixed":{"amount":1188,"period":"month"}},{"upTo":10000,"fixed":{"amount":1200,"period":"month"}},{"upTo":10100,"fixed":{"amount":1212,"period":"month"}},{"upTo":10200,"fixed":{"amount":1224,"period":"month"}},{"upTo":10300,"fixed":{"amount":1236,"period":"month"}},{"upTo":10400,"fixed":{"amount":1248,"period":"month"}},{"upTo":10500,"fixed":{"amount":1260,"period":"month"}},{"upTo":10600,"fixed":{"amount":1272,"period":"month"}},{"upTo":10700,"fixed":{"amount":1284,"period":"month"}},{"upTo":10800,"fixed":{"amount":1296,"period":"month"}},{"upTo":10900,"fixed":{"amount":1308,"period":"month"}},{"upTo":11000,"fixed":{"amount":1320,"period":"month"}},{"upTo":11100,"fixed":{"amount":1332,"period":"month"}},{"upTo":11200,"fixed":{"amount":1344,"period":"month"}},{"upTo":11300,"fixed":{"amount":1356,"period":"month"}},{"upTo":11400,"fixed":{"amount":1368,"period":"month"}},{"upTo":11500,"fixed":{"amount":1380,"period":"month"}},{"upTo":11600,"fixed":{"amount":1392,"period":"month"}},{"upTo":11700,"fixed":{"amount":1404,"period":"month"}},{"upTo":11800,"fixed":{"amount":1416,"period":"month"}},{"upTo":11900,"fixed":{"amount":1428,"period":"month"}},{"upTo":12000,"fixed":{"amount":1440,"period":"month"}},{"upTo":12100,"fixed":{"amount":1452,"period":"month"}},{"upTo":12200,"fixed":{"amount":1464,"period":"month"}},{"upTo":12300,"fixed":{"amount":1476,"period":"month"}},{"upTo":12400,"fixed":{"amount":1488,"period":"month"}},{"upTo":12500,"fixed":{"amount":1500,"period":"month"}},{"upTo":12600,"fixed":{"amount":1512,"period":"month"}},{"upTo":12700,"fixed":{"amount":1524,"period":"month"}},{"upTo":12800,"fixed":{"amount":1536,"period":"month"}},{"upTo":12900,"fixed":{"amount":1548,"period":"month"}},{"upTo":13000,"fixed":{"amount":1560,"period":"month"}},{"upTo":13100,"fixed":{"amount":1572,"period":"month"}},{"upTo":13200,"fixed":{"amount":1584,"period":"month"}},{"upTo":13300,"fixed":{"amount":1596,"period":"month"}},{"upTo":13400,"fixed":{"amount":1608,"period":"month"}},{"upTo":13500,"fixed":{"amount":1620,"period":"month"}},{"upTo":13600,"fixed":{"amount":1632,"period":"month"}},{"upTo":13700,"fixed":{"amount":1644,"period":"month"}},{"upTo":13800,"fixed":{"amount":1656,"period":"month"}},{"upTo":13900,"fixed":{"amount":1668,"period":"month"}},{"upTo":14000,"fixed":{"amount":1680,"period":"month"}},{"upTo":14100,"fixed":{"amount":1692,"period":"month"}},{"upTo":14200,"fixed":{"amount":1704,"period":"month"}},{"upTo":14300,"fixed":{"amount":1716,"period":"month"}},{"upTo":14400,"fixed":{"amount":1728,"period":"month"}},{"upTo":14500,"fixed":{"amount":1740,"period":"month"}},{"upTo":14600,"fixed":{"amount":1752,"period":"month"}},{"upTo":14700,"fixed":{"amount":1764,"period":"month"}},{"upTo":14800,"fixed":{"amount":1776,"period":"month"}},{"upTo":14900,"fixed":{"amount":1788,"period":"month"}},{"upTo":15000,"fixed":{"amount":1800,"period":"month"}},{"upTo":15100,"fixed":{"amount":1812,"period":"month"}},{"upTo":15200,"fixed":{"amount":1824,"period":"month"}},{"upTo":15300,"fixed":{"amount":1836,"period":"month"}},{"upTo":15400,"fixed":{"amount":1848,"period":"month"}},{"upTo":15500,"fixed":{"amount":1860,"period":"month"}},{"upTo":15600,"fixed":{"amount":1872,"period":"month"}},{"upTo":15700,"fixed":{"amount":1884,"period":"month"}},{"upTo":15800,"fixed":{"amount":1896,"period":"month"}},{"upTo":15900,"fixed":{"amount":1908,"period":"month"}},{"upTo":16000,"fixed":{"amount":1920,"period":"month"}},{"upTo":16100,"fixed":{"amount":1932,"period":"month"}},{"upTo":16200,"fixed":{"amount":1944,"period":"month"}},{"upTo":16300,"fixed":{"amount":1956,"period":"month"}},{"upTo":16400,"fixed":{"amount":1968,"period":"month"}},{"upTo":16500,"fixed":{"amount":1980,"period":"month"}},{"upTo":16600,"fixed":{"amount":1992,"period":"month"}},{"upTo":16700,"fixed":{"amount":2004,"period":"month"}},{"upTo":16800,"fixed":{"amount":2016,"period":"month"}},{"upTo":16900,"fixed":{"amount":2028,"period":"month"}},{"upTo":17000,"fixed":{"amount":2040,"period":"month"}},{"upTo":17100,"fixed":{"amount":2052,"period":"month"}},{"upTo":17200,"fixed":{"amount":2064,"period":"month"}},{"upTo":17300,"fixed":{"amount":2076,"period":"month"}},{"upTo":17400,"fixed":{"amount":2088,"period":"month"}},{"upTo":17500,"fixed":{"amount":2100,"period":"month"}},{"upTo":17600,"fixed":{"amount":2112,"period":"month"}},{"upTo":17700,"fixed":{"amount":2124,"period":"month"}},{"upTo":17800,"fixed":{"amount":2136,"period":"month"}},{"upTo":17900,"fixed":{"amount":2148,"period":"month"}},{"upTo":18000,"fixed":{"amount":2160,"period":"month"}},{"upTo":18100,"fixed":{"amount":2172,"period":"month"}},{"upTo":18200,"fixed":{"amount":2184,"period":"month"}},{"upTo":18300,"fixed":{"amount":2196,"period":"month"}},{"upTo":18400,"fixed":{"amount":2208,"period":"month"}},{"upTo":18500,"fixed":{"amount":2220,"period":"month"}},{"upTo":18600,"fixed":{"amount":2232,"period":"month"}},{"upTo":18700,"fixed":{"amount":2244,"period":"month"}},{"upTo":18800,"fixed":{"amount":2256,"period":"month"}},{"upTo":18900,"fixed":{"amount":2268,"period":"month"}},{"upTo":19000,"fixed":{"amount":2280,"period":"month"}},{"upTo":19100,"fixed":{"amount":2292,"period":"month"}},{"upTo":19200,"fixed":{"amount":2304,"period":"month"}},{"upTo":19300,"fixed":{"amount":2316,"period":"month"}},{"upTo":19400,"fixed":{"amount":2328,"period":"month"}},{"upTo":19500,"fixed":{"amount":2340,"period":"month"}},{"upTo":19600,"fixed":{"amount":2352,"period":"month"}},{"upTo":19700,"fixed":{"amount":2364,"period":"month"}},{"upTo":19800,"fixed":{"amount":2376,"period":"month"}},{"upTo":19900,"fixed":{"amount":2388,"period":"month"}},{"upTo":20000,"fixed":{"amount":2400,"period":"month"}},{"upTo":null,"rate":0.12}],"bracketPeriod":"month","basis":"law","note":"KWSP Third Schedule Part A, effective October 2025, Malaysian citizen or permanent resident under 60: exact published monthly wage-band amounts up to MYR 20,000, annualized over twelve equal months. Above MYR 20,000 the 12% employer share applies; combined remittance rounding is shown separately as an employer planning allocation.","base":"salary","verification":{"checked":"2026-10-13","scope":"Complete Part A monthly wage-band contribution table and above-MYR-20,000 percentage/combined-remittance rule; other Malaysian payroll components not newly certified","effective":"2025-10-01","sourceURLs":["https://www.kwsp.gov.my/documents/d/guest/third_schedule_from_-1-october-2025","https://www.kwsp.gov.my/en/employer/responsibilities/mandatory-contribution"]}},{"id":"socso","label":"SOCSO (employment injury and invalidity)","localName":"PERKESO","category":"injury","ceiling":{"amount":6000,"period":"month"},"basis":"law","base":"salary","bracketPeriod":"month","tiers":[{"upTo":0,"fixed":{"amount":0,"period":"month"}},{"upTo":30,"fixed":{"amount":0.4,"period":"month"}},{"upTo":50,"fixed":{"amount":0.7,"period":"month"}},{"upTo":70,"fixed":{"amount":1.1,"period":"month"}},{"upTo":100,"fixed":{"amount":1.5,"period":"month"}},{"upTo":140,"fixed":{"amount":2.1,"period":"month"}},{"upTo":200,"fixed":{"amount":2.95,"period":"month"}},{"upTo":300,"fixed":{"amount":4.35,"period":"month"}},{"upTo":400,"fixed":{"amount":6.15,"period":"month"}},{"upTo":500,"fixed":{"amount":7.85,"period":"month"}},{"upTo":600,"fixed":{"amount":9.65,"period":"month"}},{"upTo":700,"fixed":{"amount":11.35,"period":"month"}},{"upTo":800,"fixed":{"amount":13.15,"period":"month"}},{"upTo":900,"fixed":{"amount":14.85,"period":"month"}},{"upTo":1000,"fixed":{"amount":16.65,"period":"month"}},{"upTo":1100,"fixed":{"amount":18.35,"period":"month"}},{"upTo":1200,"fixed":{"amount":20.15,"period":"month"}},{"upTo":1300,"fixed":{"amount":21.85,"period":"month"}},{"upTo":1400,"fixed":{"amount":23.65,"period":"month"}},{"upTo":1500,"fixed":{"amount":25.35,"period":"month"}},{"upTo":1600,"fixed":{"amount":27.15,"period":"month"}},{"upTo":1700,"fixed":{"amount":28.85,"period":"month"}},{"upTo":1800,"fixed":{"amount":30.65,"period":"month"}},{"upTo":1900,"fixed":{"amount":32.35,"period":"month"}},{"upTo":2000,"fixed":{"amount":34.15,"period":"month"}},{"upTo":2100,"fixed":{"amount":35.85,"period":"month"}},{"upTo":2200,"fixed":{"amount":37.65,"period":"month"}},{"upTo":2300,"fixed":{"amount":39.35,"period":"month"}},{"upTo":2400,"fixed":{"amount":41.15,"period":"month"}},{"upTo":2500,"fixed":{"amount":42.85,"period":"month"}},{"upTo":2600,"fixed":{"amount":44.65,"period":"month"}},{"upTo":2700,"fixed":{"amount":46.35,"period":"month"}},{"upTo":2800,"fixed":{"amount":48.15,"period":"month"}},{"upTo":2900,"fixed":{"amount":49.85,"period":"month"}},{"upTo":3000,"fixed":{"amount":51.65,"period":"month"}},{"upTo":3100,"fixed":{"amount":53.35,"period":"month"}},{"upTo":3200,"fixed":{"amount":55.15,"period":"month"}},{"upTo":3300,"fixed":{"amount":56.85,"period":"month"}},{"upTo":3400,"fixed":{"amount":58.65,"period":"month"}},{"upTo":3500,"fixed":{"amount":60.35,"period":"month"}},{"upTo":3600,"fixed":{"amount":62.15,"period":"month"}},{"upTo":3700,"fixed":{"amount":63.85,"period":"month"}},{"upTo":3800,"fixed":{"amount":65.65,"period":"month"}},{"upTo":3900,"fixed":{"amount":67.35,"period":"month"}},{"upTo":4000,"fixed":{"amount":69.15,"period":"month"}},{"upTo":4100,"fixed":{"amount":70.85,"period":"month"}},{"upTo":4200,"fixed":{"amount":72.65,"period":"month"}},{"upTo":4300,"fixed":{"amount":74.35,"period":"month"}},{"upTo":4400,"fixed":{"amount":76.15,"period":"month"}},{"upTo":4500,"fixed":{"amount":77.85,"period":"month"}},{"upTo":4600,"fixed":{"amount":79.65,"period":"month"}},{"upTo":4700,"fixed":{"amount":81.35,"period":"month"}},{"upTo":4800,"fixed":{"amount":83.15,"period":"month"}},{"upTo":4900,"fixed":{"amount":84.85,"period":"month"}},{"upTo":5000,"fixed":{"amount":86.65,"period":"month"}},{"upTo":5100,"fixed":{"amount":88.35,"period":"month"}},{"upTo":5200,"fixed":{"amount":90.15,"period":"month"}},{"upTo":5300,"fixed":{"amount":91.85,"period":"month"}},{"upTo":5400,"fixed":{"amount":93.65,"period":"month"}},{"upTo":5500,"fixed":{"amount":95.35,"period":"month"}},{"upTo":5600,"fixed":{"amount":97.15,"period":"month"}},{"upTo":5700,"fixed":{"amount":98.85,"period":"month"}},{"upTo":5800,"fixed":{"amount":100.65,"period":"month"}},{"upTo":5900,"fixed":{"amount":102.35,"period":"month"}},{"upTo":6000,"fixed":{"amount":104.15,"period":"month"}},{"upTo":null,"fixed":{"amount":104.15,"period":"month"}}],"note":"Exact published monthly wage-band amount, with the MYR 6,000 wage ceiling, annualized over twelve identical salary months. No multiplication of the actual salary by a headline percentage. SOCSO first category includes employment injury and invalidity; EIS applies only to the selected eligible local profile.","verification":{"checked":"2026-10-13","effective":"2024-10-01","scope":"Complete published monthly contribution schedule for the declared age-35 salaried profile; twelve identical monthly wages","sourceURLs":["https://www.perkeso.gov.my/images/lindung/lindung-24-jam/NewContributionRateIncludingSKBBK.pdf"]}},{"id":"eis","label":"Employment Insurance System (EIS)","localName":"SIP","category":"unemployment","ceiling":{"amount":6000,"period":"month"},"basis":"law","base":"salary","bracketPeriod":"month","tiers":[{"upTo":0,"fixed":{"amount":0,"period":"month"}},{"upTo":30,"fixed":{"amount":0.05,"period":"month"}},{"upTo":50,"fixed":{"amount":0.1,"period":"month"}},{"upTo":70,"fixed":{"amount":0.15,"period":"month"}},{"upTo":100,"fixed":{"amount":0.2,"period":"month"}},{"upTo":140,"fixed":{"amount":0.25,"period":"month"}},{"upTo":200,"fixed":{"amount":0.35,"period":"month"}},{"upTo":300,"fixed":{"amount":0.5,"period":"month"}},{"upTo":400,"fixed":{"amount":0.7,"period":"month"}},{"upTo":500,"fixed":{"amount":0.9,"period":"month"}},{"upTo":600,"fixed":{"amount":1.1,"period":"month"}},{"upTo":700,"fixed":{"amount":1.3,"period":"month"}},{"upTo":800,"fixed":{"amount":1.5,"period":"month"}},{"upTo":900,"fixed":{"amount":1.7,"period":"month"}},{"upTo":1000,"fixed":{"amount":1.9,"period":"month"}},{"upTo":1100,"fixed":{"amount":2.1,"period":"month"}},{"upTo":1200,"fixed":{"amount":2.3,"period":"month"}},{"upTo":1300,"fixed":{"amount":2.5,"period":"month"}},{"upTo":1400,"fixed":{"amount":2.7,"period":"month"}},{"upTo":1500,"fixed":{"amount":2.9,"period":"month"}},{"upTo":1600,"fixed":{"amount":3.1,"period":"month"}},{"upTo":1700,"fixed":{"amount":3.3,"period":"month"}},{"upTo":1800,"fixed":{"amount":3.5,"period":"month"}},{"upTo":1900,"fixed":{"amount":3.7,"period":"month"}},{"upTo":2000,"fixed":{"amount":3.9,"period":"month"}},{"upTo":2100,"fixed":{"amount":4.1,"period":"month"}},{"upTo":2200,"fixed":{"amount":4.3,"period":"month"}},{"upTo":2300,"fixed":{"amount":4.5,"period":"month"}},{"upTo":2400,"fixed":{"amount":4.7,"period":"month"}},{"upTo":2500,"fixed":{"amount":4.9,"period":"month"}},{"upTo":2600,"fixed":{"amount":5.1,"period":"month"}},{"upTo":2700,"fixed":{"amount":5.3,"period":"month"}},{"upTo":2800,"fixed":{"amount":5.5,"period":"month"}},{"upTo":2900,"fixed":{"amount":5.7,"period":"month"}},{"upTo":3000,"fixed":{"amount":5.9,"period":"month"}},{"upTo":3100,"fixed":{"amount":6.1,"period":"month"}},{"upTo":3200,"fixed":{"amount":6.3,"period":"month"}},{"upTo":3300,"fixed":{"amount":6.5,"period":"month"}},{"upTo":3400,"fixed":{"amount":6.7,"period":"month"}},{"upTo":3500,"fixed":{"amount":6.9,"period":"month"}},{"upTo":3600,"fixed":{"amount":7.1,"period":"month"}},{"upTo":3700,"fixed":{"amount":7.3,"period":"month"}},{"upTo":3800,"fixed":{"amount":7.5,"period":"month"}},{"upTo":3900,"fixed":{"amount":7.7,"period":"month"}},{"upTo":4000,"fixed":{"amount":7.9,"period":"month"}},{"upTo":4100,"fixed":{"amount":8.1,"period":"month"}},{"upTo":4200,"fixed":{"amount":8.3,"period":"month"}},{"upTo":4300,"fixed":{"amount":8.5,"period":"month"}},{"upTo":4400,"fixed":{"amount":8.7,"period":"month"}},{"upTo":4500,"fixed":{"amount":8.9,"period":"month"}},{"upTo":4600,"fixed":{"amount":9.1,"period":"month"}},{"upTo":4700,"fixed":{"amount":9.3,"period":"month"}},{"upTo":4800,"fixed":{"amount":9.5,"period":"month"}},{"upTo":4900,"fixed":{"amount":9.7,"period":"month"}},{"upTo":5000,"fixed":{"amount":9.9,"period":"month"}},{"upTo":5100,"fixed":{"amount":10.1,"period":"month"}},{"upTo":5200,"fixed":{"amount":10.3,"period":"month"}},{"upTo":5300,"fixed":{"amount":10.5,"period":"month"}},{"upTo":5400,"fixed":{"amount":10.7,"period":"month"}},{"upTo":5500,"fixed":{"amount":10.9,"period":"month"}},{"upTo":5600,"fixed":{"amount":11.1,"period":"month"}},{"upTo":5700,"fixed":{"amount":11.3,"period":"month"}},{"upTo":5800,"fixed":{"amount":11.5,"period":"month"}},{"upTo":5900,"fixed":{"amount":11.7,"period":"month"}},{"upTo":6000,"fixed":{"amount":11.9,"period":"month"}},{"upTo":null,"fixed":{"amount":11.9,"period":"month"}}],"note":"Exact published monthly wage-band amount, with the MYR 6,000 wage ceiling, annualized over twelve identical salary months. No multiplication of the actual salary by a headline percentage. SOCSO first category includes employment injury and invalidity; EIS applies only to the selected eligible local profile.","verification":{"checked":"2026-10-13","effective":"2024-10-01","scope":"Complete published monthly contribution schedule for the declared age-35 salaried profile; twelve identical monthly wages","sourceURLs":["https://www.perkeso.gov.my/images/dokumen/151124-Rate%20Contribution%20ACT%20800.pdf"]}},{"id":"hrd","label":"HRD Corp levy","localName":"HRD levy","category":"training","basis":"law","varies":"1% for the declared registered employer with at least 10 Malaysian citizen employees; optional registered 5–9 employee employers generally use 0.5%. Non-citizen wages and exempt employers are outside this levy profile.","note":"Assumes a covered, non-exempt private-sector industry and a full-time citizen employee. This is the employee’s share of the employer’s aggregate monthly levy, calculated to two decimal places for planning. The employer remits an aggregate levy across eligible citizen wages; final payroll allocation can differ by a cent. Registered private education institutions are exempt for January–December 2026; that employer profile is not modeled here.","formula":"12 * round(max(0, M) + 0.000000001) / 100","base":"salary","verification":{"checked":"2026-10-13","scope":"Citizen-only, full-time basic salary at 1% for the declared covered employer. Two-decimal employee-level planning allocation of aggregate levy.","sourceURLs":["https://supportcentre.hrdcorp.gov.my/portal/en/kb/articles/hrd-levy","https://hrdcorp.gov.my/faq"]}},{"id":"epf_remittance_rounding","label":"EPF remittance rounding allocation","category":"pension","base":"salary","when":{"minMonthly":20000},"formula":"M > 20000 ? 12 * max(0, ceil(0.23 * M - 0.000000001) - 0.23 * M) : 0","basis":"assumption","note":"Above MYR 20,000 monthly wages, KWSP rounds the combined 11% employee plus 12% employer remittance up to the next whole ringgit. This small remittance difference is allocated to the employer here while the employee share remains 11%; confirm payroll deduction and share allocation with KWSP or the employer. This allocation is not a separately imposed statutory rate."}],"employee":[{"id":"epf","label":"Employees Provident Fund (EPF)","localName":"KWSP","category":"pension","taxDeductible":true,"basis":"law","base":"salary","bracketPeriod":"month","tiers":[{"upTo":10,"fixed":{"amount":0,"period":"month"}},{"upTo":20,"fixed":{"amount":3,"period":"month"}},{"upTo":40,"fixed":{"amount":5,"period":"month"}},{"upTo":60,"fixed":{"amount":7,"period":"month"}},{"upTo":80,"fixed":{"amount":9,"period":"month"}},{"upTo":100,"fixed":{"amount":11,"period":"month"}},{"upTo":120,"fixed":{"amount":14,"period":"month"}},{"upTo":140,"fixed":{"amount":16,"period":"month"}},{"upTo":160,"fixed":{"amount":18,"period":"month"}},{"upTo":180,"fixed":{"amount":20,"period":"month"}},{"upTo":200,"fixed":{"amount":22,"period":"month"}},{"upTo":220,"fixed":{"amount":25,"period":"month"}},{"upTo":240,"fixed":{"amount":27,"period":"month"}},{"upTo":260,"fixed":{"amount":29,"period":"month"}},{"upTo":280,"fixed":{"amount":31,"period":"month"}},{"upTo":300,"fixed":{"amount":33,"period":"month"}},{"upTo":320,"fixed":{"amount":36,"period":"month"}},{"upTo":340,"fixed":{"amount":38,"period":"month"}},{"upTo":360,"fixed":{"amount":40,"period":"month"}},{"upTo":380,"fixed":{"amount":42,"period":"month"}},{"upTo":400,"fixed":{"amount":44,"period":"month"}},{"upTo":420,"fixed":{"amount":47,"period":"month"}},{"upTo":440,"fixed":{"amount":49,"period":"month"}},{"upTo":460,"fixed":{"amount":51,"period":"month"}},{"upTo":480,"fixed":{"amount":53,"period":"month"}},{"upTo":500,"fixed":{"amount":55,"period":"month"}},{"upTo":520,"fixed":{"amount":58,"period":"month"}},{"upTo":540,"fixed":{"amount":60,"period":"month"}},{"upTo":560,"fixed":{"amount":62,"period":"month"}},{"upTo":580,"fixed":{"amount":64,"period":"month"}},{"upTo":600,"fixed":{"amount":66,"period":"month"}},{"upTo":620,"fixed":{"amount":69,"period":"month"}},{"upTo":640,"fixed":{"amount":71,"period":"month"}},{"upTo":660,"fixed":{"amount":73,"period":"month"}},{"upTo":680,"fixed":{"amount":75,"period":"month"}},{"upTo":700,"fixed":{"amount":77,"period":"month"}},{"upTo":720,"fixed":{"amount":80,"period":"month"}},{"upTo":740,"fixed":{"amount":82,"period":"month"}},{"upTo":760,"fixed":{"amount":84,"period":"month"}},{"upTo":780,"fixed":{"amount":86,"period":"month"}},{"upTo":800,"fixed":{"amount":88,"period":"month"}},{"upTo":820,"fixed":{"amount":91,"period":"month"}},{"upTo":840,"fixed":{"amount":93,"period":"month"}},{"upTo":860,"fixed":{"amount":95,"period":"month"}},{"upTo":880,"fixed":{"amount":97,"period":"month"}},{"upTo":900,"fixed":{"amount":99,"period":"month"}},{"upTo":920,"fixed":{"amount":102,"period":"month"}},{"upTo":940,"fixed":{"amount":104,"period":"month"}},{"upTo":960,"fixed":{"amount":106,"period":"month"}},{"upTo":980,"fixed":{"amount":108,"period":"month"}},{"upTo":1000,"fixed":{"amount":110,"period":"month"}},{"upTo":1020,"fixed":{"amount":113,"period":"month"}},{"upTo":1040,"fixed":{"amount":115,"period":"month"}},{"upTo":1060,"fixed":{"amount":117,"period":"month"}},{"upTo":1080,"fixed":{"amount":119,"period":"month"}},{"upTo":1100,"fixed":{"amount":121,"period":"month"}},{"upTo":1120,"fixed":{"amount":124,"period":"month"}},{"upTo":1140,"fixed":{"amount":126,"period":"month"}},{"upTo":1160,"fixed":{"amount":128,"period":"month"}},{"upTo":1180,"fixed":{"amount":130,"period":"month"}},{"upTo":1200,"fixed":{"amount":132,"period":"month"}},{"upTo":1220,"fixed":{"amount":135,"period":"month"}},{"upTo":1240,"fixed":{"amount":137,"period":"month"}},{"upTo":1260,"fixed":{"amount":139,"period":"month"}},{"upTo":1280,"fixed":{"amount":141,"period":"month"}},{"upTo":1300,"fixed":{"amount":143,"period":"month"}},{"upTo":1320,"fixed":{"amount":146,"period":"month"}},{"upTo":1340,"fixed":{"amount":148,"period":"month"}},{"upTo":1360,"fixed":{"amount":150,"period":"month"}},{"upTo":1380,"fixed":{"amount":152,"period":"month"}},{"upTo":1400,"fixed":{"amount":154,"period":"month"}},{"upTo":1420,"fixed":{"amount":157,"period":"month"}},{"upTo":1440,"fixed":{"amount":159,"period":"month"}},{"upTo":1460,"fixed":{"amount":161,"period":"month"}},{"upTo":1480,"fixed":{"amount":163,"period":"month"}},{"upTo":1500,"fixed":{"amount":165,"period":"month"}},{"upTo":1520,"fixed":{"amount":168,"period":"month"}},{"upTo":1540,"fixed":{"amount":170,"period":"month"}},{"upTo":1560,"fixed":{"amount":172,"period":"month"}},{"upTo":1580,"fixed":{"amount":174,"period":"month"}},{"upTo":1600,"fixed":{"amount":176,"period":"month"}},{"upTo":1620,"fixed":{"amount":179,"period":"month"}},{"upTo":1640,"fixed":{"amount":181,"period":"month"}},{"upTo":1660,"fixed":{"amount":183,"period":"month"}},{"upTo":1680,"fixed":{"amount":185,"period":"month"}},{"upTo":1700,"fixed":{"amount":187,"period":"month"}},{"upTo":1720,"fixed":{"amount":190,"period":"month"}},{"upTo":1740,"fixed":{"amount":192,"period":"month"}},{"upTo":1760,"fixed":{"amount":194,"period":"month"}},{"upTo":1780,"fixed":{"amount":196,"period":"month"}},{"upTo":1800,"fixed":{"amount":198,"period":"month"}},{"upTo":1820,"fixed":{"amount":201,"period":"month"}},{"upTo":1840,"fixed":{"amount":203,"period":"month"}},{"upTo":1860,"fixed":{"amount":205,"period":"month"}},{"upTo":1880,"fixed":{"amount":207,"period":"month"}},{"upTo":1900,"fixed":{"amount":209,"period":"month"}},{"upTo":1920,"fixed":{"amount":212,"period":"month"}},{"upTo":1940,"fixed":{"amount":214,"period":"month"}},{"upTo":1960,"fixed":{"amount":216,"period":"month"}},{"upTo":1980,"fixed":{"amount":218,"period":"month"}},{"upTo":2000,"fixed":{"amount":220,"period":"month"}},{"upTo":2020,"fixed":{"amount":223,"period":"month"}},{"upTo":2040,"fixed":{"amount":225,"period":"month"}},{"upTo":2060,"fixed":{"amount":227,"period":"month"}},{"upTo":2080,"fixed":{"amount":229,"period":"month"}},{"upTo":2100,"fixed":{"amount":231,"period":"month"}},{"upTo":2120,"fixed":{"amount":234,"period":"month"}},{"upTo":2140,"fixed":{"amount":236,"period":"month"}},{"upTo":2160,"fixed":{"amount":238,"period":"month"}},{"upTo":2180,"fixed":{"amount":240,"period":"month"}},{"upTo":2200,"fixed":{"amount":242,"period":"month"}},{"upTo":2220,"fixed":{"amount":245,"period":"month"}},{"upTo":2240,"fixed":{"amount":247,"period":"month"}},{"upTo":2260,"fixed":{"amount":249,"period":"month"}},{"upTo":2280,"fixed":{"amount":251,"period":"month"}},{"upTo":2300,"fixed":{"amount":253,"period":"month"}},{"upTo":2320,"fixed":{"amount":256,"period":"month"}},{"upTo":2340,"fixed":{"amount":258,"period":"month"}},{"upTo":2360,"fixed":{"amount":260,"period":"month"}},{"upTo":2380,"fixed":{"amount":262,"period":"month"}},{"upTo":2400,"fixed":{"amount":264,"period":"month"}},{"upTo":2420,"fixed":{"amount":267,"period":"month"}},{"upTo":2440,"fixed":{"amount":269,"period":"month"}},{"upTo":2460,"fixed":{"amount":271,"period":"month"}},{"upTo":2480,"fixed":{"amount":273,"period":"month"}},{"upTo":2500,"fixed":{"amount":275,"period":"month"}},{"upTo":2520,"fixed":{"amount":278,"period":"month"}},{"upTo":2540,"fixed":{"amount":280,"period":"month"}},{"upTo":2560,"fixed":{"amount":282,"period":"month"}},{"upTo":2580,"fixed":{"amount":284,"period":"month"}},{"upTo":2600,"fixed":{"amount":286,"period":"month"}},{"upTo":2620,"fixed":{"amount":289,"period":"month"}},{"upTo":2640,"fixed":{"amount":291,"period":"month"}},{"upTo":2660,"fixed":{"amount":293,"period":"month"}},{"upTo":2680,"fixed":{"amount":295,"period":"month"}},{"upTo":2700,"fixed":{"amount":297,"period":"month"}},{"upTo":2720,"fixed":{"amount":300,"period":"month"}},{"upTo":2740,"fixed":{"amount":302,"period":"month"}},{"upTo":2760,"fixed":{"amount":304,"period":"month"}},{"upTo":2780,"fixed":{"amount":306,"period":"month"}},{"upTo":2800,"fixed":{"amount":308,"period":"month"}},{"upTo":2820,"fixed":{"amount":311,"period":"month"}},{"upTo":2840,"fixed":{"amount":313,"period":"month"}},{"upTo":2860,"fixed":{"amount":315,"period":"month"}},{"upTo":2880,"fixed":{"amount":317,"period":"month"}},{"upTo":2900,"fixed":{"amount":319,"period":"month"}},{"upTo":2920,"fixed":{"amount":322,"period":"month"}},{"upTo":2940,"fixed":{"amount":324,"period":"month"}},{"upTo":2960,"fixed":{"amount":326,"period":"month"}},{"upTo":2980,"fixed":{"amount":328,"period":"month"}},{"upTo":3000,"fixed":{"amount":330,"period":"month"}},{"upTo":3020,"fixed":{"amount":333,"period":"month"}},{"upTo":3040,"fixed":{"amount":335,"period":"month"}},{"upTo":3060,"fixed":{"amount":337,"period":"month"}},{"upTo":3080,"fixed":{"amount":339,"period":"month"}},{"upTo":3100,"fixed":{"amount":341,"period":"month"}},{"upTo":3120,"fixed":{"amount":344,"period":"month"}},{"upTo":3140,"fixed":{"amount":346,"period":"month"}},{"upTo":3160,"fixed":{"amount":348,"period":"month"}},{"upTo":3180,"fixed":{"amount":350,"period":"month"}},{"upTo":3200,"fixed":{"amount":352,"period":"month"}},{"upTo":3220,"fixed":{"amount":355,"period":"month"}},{"upTo":3240,"fixed":{"amount":357,"period":"month"}},{"upTo":3260,"fixed":{"amount":359,"period":"month"}},{"upTo":3280,"fixed":{"amount":361,"period":"month"}},{"upTo":3300,"fixed":{"amount":363,"period":"month"}},{"upTo":3320,"fixed":{"amount":366,"period":"month"}},{"upTo":3340,"fixed":{"amount":368,"period":"month"}},{"upTo":3360,"fixed":{"amount":370,"period":"month"}},{"upTo":3380,"fixed":{"amount":372,"period":"month"}},{"upTo":3400,"fixed":{"amount":374,"period":"month"}},{"upTo":3420,"fixed":{"amount":377,"period":"month"}},{"upTo":3440,"fixed":{"amount":379,"period":"month"}},{"upTo":3460,"fixed":{"amount":381,"period":"month"}},{"upTo":3480,"fixed":{"amount":383,"period":"month"}},{"upTo":3500,"fixed":{"amount":385,"period":"month"}},{"upTo":3520,"fixed":{"amount":388,"period":"month"}},{"upTo":3540,"fixed":{"amount":390,"period":"month"}},{"upTo":3560,"fixed":{"amount":392,"period":"month"}},{"upTo":3580,"fixed":{"amount":394,"period":"month"}},{"upTo":3600,"fixed":{"amount":396,"period":"month"}},{"upTo":3620,"fixed":{"amount":399,"period":"month"}},{"upTo":3640,"fixed":{"amount":401,"period":"month"}},{"upTo":3660,"fixed":{"amount":403,"period":"month"}},{"upTo":3680,"fixed":{"amount":405,"period":"month"}},{"upTo":3700,"fixed":{"amount":407,"period":"month"}},{"upTo":3720,"fixed":{"amount":410,"period":"month"}},{"upTo":3740,"fixed":{"amount":412,"period":"month"}},{"upTo":3760,"fixed":{"amount":414,"period":"month"}},{"upTo":3780,"fixed":{"amount":416,"period":"month"}},{"upTo":3800,"fixed":{"amount":418,"period":"month"}},{"upTo":3820,"fixed":{"amount":421,"period":"month"}},{"upTo":3840,"fixed":{"amount":423,"period":"month"}},{"upTo":3860,"fixed":{"amount":425,"period":"month"}},{"upTo":3880,"fixed":{"amount":427,"period":"month"}},{"upTo":3900,"fixed":{"amount":429,"period":"month"}},{"upTo":3920,"fixed":{"amount":432,"period":"month"}},{"upTo":3940,"fixed":{"amount":434,"period":"month"}},{"upTo":3960,"fixed":{"amount":436,"period":"month"}},{"upTo":3980,"fixed":{"amount":438,"period":"month"}},{"upTo":4000,"fixed":{"amount":440,"period":"month"}},{"upTo":4020,"fixed":{"amount":443,"period":"month"}},{"upTo":4040,"fixed":{"amount":445,"period":"month"}},{"upTo":4060,"fixed":{"amount":447,"period":"month"}},{"upTo":4080,"fixed":{"amount":449,"period":"month"}},{"upTo":4100,"fixed":{"amount":451,"period":"month"}},{"upTo":4120,"fixed":{"amount":454,"period":"month"}},{"upTo":4140,"fixed":{"amount":456,"period":"month"}},{"upTo":4160,"fixed":{"amount":458,"period":"month"}},{"upTo":4180,"fixed":{"amount":460,"period":"month"}},{"upTo":4200,"fixed":{"amount":462,"period":"month"}},{"upTo":4220,"fixed":{"amount":465,"period":"month"}},{"upTo":4240,"fixed":{"amount":467,"period":"month"}},{"upTo":4260,"fixed":{"amount":469,"period":"month"}},{"upTo":4280,"fixed":{"amount":471,"period":"month"}},{"upTo":4300,"fixed":{"amount":473,"period":"month"}},{"upTo":4320,"fixed":{"amount":476,"period":"month"}},{"upTo":4340,"fixed":{"amount":478,"period":"month"}},{"upTo":4360,"fixed":{"amount":480,"period":"month"}},{"upTo":4380,"fixed":{"amount":482,"period":"month"}},{"upTo":4400,"fixed":{"amount":484,"period":"month"}},{"upTo":4420,"fixed":{"amount":487,"period":"month"}},{"upTo":4440,"fixed":{"amount":489,"period":"month"}},{"upTo":4460,"fixed":{"amount":491,"period":"month"}},{"upTo":4480,"fixed":{"amount":493,"period":"month"}},{"upTo":4500,"fixed":{"amount":495,"period":"month"}},{"upTo":4520,"fixed":{"amount":498,"period":"month"}},{"upTo":4540,"fixed":{"amount":500,"period":"month"}},{"upTo":4560,"fixed":{"amount":502,"period":"month"}},{"upTo":4580,"fixed":{"amount":504,"period":"month"}},{"upTo":4600,"fixed":{"amount":506,"period":"month"}},{"upTo":4620,"fixed":{"amount":509,"period":"month"}},{"upTo":4640,"fixed":{"amount":511,"period":"month"}},{"upTo":4660,"fixed":{"amount":513,"period":"month"}},{"upTo":4680,"fixed":{"amount":515,"period":"month"}},{"upTo":4700,"fixed":{"amount":517,"period":"month"}},{"upTo":4720,"fixed":{"amount":520,"period":"month"}},{"upTo":4740,"fixed":{"amount":522,"period":"month"}},{"upTo":4760,"fixed":{"amount":524,"period":"month"}},{"upTo":4780,"fixed":{"amount":526,"period":"month"}},{"upTo":4800,"fixed":{"amount":528,"period":"month"}},{"upTo":4820,"fixed":{"amount":531,"period":"month"}},{"upTo":4840,"fixed":{"amount":533,"period":"month"}},{"upTo":4860,"fixed":{"amount":535,"period":"month"}},{"upTo":4880,"fixed":{"amount":537,"period":"month"}},{"upTo":4900,"fixed":{"amount":539,"period":"month"}},{"upTo":4920,"fixed":{"amount":542,"period":"month"}},{"upTo":4940,"fixed":{"amount":544,"period":"month"}},{"upTo":4960,"fixed":{"amount":546,"period":"month"}},{"upTo":4980,"fixed":{"amount":548,"period":"month"}},{"upTo":5000,"fixed":{"amount":550,"period":"month"}},{"upTo":5100,"fixed":{"amount":561,"period":"month"}},{"upTo":5200,"fixed":{"amount":572,"period":"month"}},{"upTo":5300,"fixed":{"amount":583,"period":"month"}},{"upTo":5400,"fixed":{"amount":594,"period":"month"}},{"upTo":5500,"fixed":{"amount":605,"period":"month"}},{"upTo":5600,"fixed":{"amount":616,"period":"month"}},{"upTo":5700,"fixed":{"amount":627,"period":"month"}},{"upTo":5800,"fixed":{"amount":638,"period":"month"}},{"upTo":5900,"fixed":{"amount":649,"period":"month"}},{"upTo":6000,"fixed":{"amount":660,"period":"month"}},{"upTo":6100,"fixed":{"amount":671,"period":"month"}},{"upTo":6200,"fixed":{"amount":682,"period":"month"}},{"upTo":6300,"fixed":{"amount":693,"period":"month"}},{"upTo":6400,"fixed":{"amount":704,"period":"month"}},{"upTo":6500,"fixed":{"amount":715,"period":"month"}},{"upTo":6600,"fixed":{"amount":726,"period":"month"}},{"upTo":6700,"fixed":{"amount":737,"period":"month"}},{"upTo":6800,"fixed":{"amount":748,"period":"month"}},{"upTo":6900,"fixed":{"amount":759,"period":"month"}},{"upTo":7000,"fixed":{"amount":770,"period":"month"}},{"upTo":7100,"fixed":{"amount":781,"period":"month"}},{"upTo":7200,"fixed":{"amount":792,"period":"month"}},{"upTo":7300,"fixed":{"amount":803,"period":"month"}},{"upTo":7400,"fixed":{"amount":814,"period":"month"}},{"upTo":7500,"fixed":{"amount":825,"period":"month"}},{"upTo":7600,"fixed":{"amount":836,"period":"month"}},{"upTo":7700,"fixed":{"amount":847,"period":"month"}},{"upTo":7800,"fixed":{"amount":858,"period":"month"}},{"upTo":7900,"fixed":{"amount":869,"period":"month"}},{"upTo":8000,"fixed":{"amount":880,"period":"month"}},{"upTo":8100,"fixed":{"amount":891,"period":"month"}},{"upTo":8200,"fixed":{"amount":902,"period":"month"}},{"upTo":8300,"fixed":{"amount":913,"period":"month"}},{"upTo":8400,"fixed":{"amount":924,"period":"month"}},{"upTo":8500,"fixed":{"amount":935,"period":"month"}},{"upTo":8600,"fixed":{"amount":946,"period":"month"}},{"upTo":8700,"fixed":{"amount":957,"period":"month"}},{"upTo":8800,"fixed":{"amount":968,"period":"month"}},{"upTo":8900,"fixed":{"amount":979,"period":"month"}},{"upTo":9000,"fixed":{"amount":990,"period":"month"}},{"upTo":9100,"fixed":{"amount":1001,"period":"month"}},{"upTo":9200,"fixed":{"amount":1012,"period":"month"}},{"upTo":9300,"fixed":{"amount":1023,"period":"month"}},{"upTo":9400,"fixed":{"amount":1034,"period":"month"}},{"upTo":9500,"fixed":{"amount":1045,"period":"month"}},{"upTo":9600,"fixed":{"amount":1056,"period":"month"}},{"upTo":9700,"fixed":{"amount":1067,"period":"month"}},{"upTo":9800,"fixed":{"amount":1078,"period":"month"}},{"upTo":9900,"fixed":{"amount":1089,"period":"month"}},{"upTo":10000,"fixed":{"amount":1100,"period":"month"}},{"upTo":10100,"fixed":{"amount":1111,"period":"month"}},{"upTo":10200,"fixed":{"amount":1122,"period":"month"}},{"upTo":10300,"fixed":{"amount":1133,"period":"month"}},{"upTo":10400,"fixed":{"amount":1144,"period":"month"}},{"upTo":10500,"fixed":{"amount":1155,"period":"month"}},{"upTo":10600,"fixed":{"amount":1166,"period":"month"}},{"upTo":10700,"fixed":{"amount":1177,"period":"month"}},{"upTo":10800,"fixed":{"amount":1188,"period":"month"}},{"upTo":10900,"fixed":{"amount":1199,"period":"month"}},{"upTo":11000,"fixed":{"amount":1210,"period":"month"}},{"upTo":11100,"fixed":{"amount":1221,"period":"month"}},{"upTo":11200,"fixed":{"amount":1232,"period":"month"}},{"upTo":11300,"fixed":{"amount":1243,"period":"month"}},{"upTo":11400,"fixed":{"amount":1254,"period":"month"}},{"upTo":11500,"fixed":{"amount":1265,"period":"month"}},{"upTo":11600,"fixed":{"amount":1276,"period":"month"}},{"upTo":11700,"fixed":{"amount":1287,"period":"month"}},{"upTo":11800,"fixed":{"amount":1298,"period":"month"}},{"upTo":11900,"fixed":{"amount":1309,"period":"month"}},{"upTo":12000,"fixed":{"amount":1320,"period":"month"}},{"upTo":12100,"fixed":{"amount":1331,"period":"month"}},{"upTo":12200,"fixed":{"amount":1342,"period":"month"}},{"upTo":12300,"fixed":{"amount":1353,"period":"month"}},{"upTo":12400,"fixed":{"amount":1364,"period":"month"}},{"upTo":12500,"fixed":{"amount":1375,"period":"month"}},{"upTo":12600,"fixed":{"amount":1386,"period":"month"}},{"upTo":12700,"fixed":{"amount":1397,"period":"month"}},{"upTo":12800,"fixed":{"amount":1408,"period":"month"}},{"upTo":12900,"fixed":{"amount":1419,"period":"month"}},{"upTo":13000,"fixed":{"amount":1430,"period":"month"}},{"upTo":13100,"fixed":{"amount":1441,"period":"month"}},{"upTo":13200,"fixed":{"amount":1452,"period":"month"}},{"upTo":13300,"fixed":{"amount":1463,"period":"month"}},{"upTo":13400,"fixed":{"amount":1474,"period":"month"}},{"upTo":13500,"fixed":{"amount":1485,"period":"month"}},{"upTo":13600,"fixed":{"amount":1496,"period":"month"}},{"upTo":13700,"fixed":{"amount":1507,"period":"month"}},{"upTo":13800,"fixed":{"amount":1518,"period":"month"}},{"upTo":13900,"fixed":{"amount":1529,"period":"month"}},{"upTo":14000,"fixed":{"amount":1540,"period":"month"}},{"upTo":14100,"fixed":{"amount":1551,"period":"month"}},{"upTo":14200,"fixed":{"amount":1562,"period":"month"}},{"upTo":14300,"fixed":{"amount":1573,"period":"month"}},{"upTo":14400,"fixed":{"amount":1584,"period":"month"}},{"upTo":14500,"fixed":{"amount":1595,"period":"month"}},{"upTo":14600,"fixed":{"amount":1606,"period":"month"}},{"upTo":14700,"fixed":{"amount":1617,"period":"month"}},{"upTo":14800,"fixed":{"amount":1628,"period":"month"}},{"upTo":14900,"fixed":{"amount":1639,"period":"month"}},{"upTo":15000,"fixed":{"amount":1650,"period":"month"}},{"upTo":15100,"fixed":{"amount":1661,"period":"month"}},{"upTo":15200,"fixed":{"amount":1672,"period":"month"}},{"upTo":15300,"fixed":{"amount":1683,"period":"month"}},{"upTo":15400,"fixed":{"amount":1694,"period":"month"}},{"upTo":15500,"fixed":{"amount":1705,"period":"month"}},{"upTo":15600,"fixed":{"amount":1716,"period":"month"}},{"upTo":15700,"fixed":{"amount":1727,"period":"month"}},{"upTo":15800,"fixed":{"amount":1738,"period":"month"}},{"upTo":15900,"fixed":{"amount":1749,"period":"month"}},{"upTo":16000,"fixed":{"amount":1760,"period":"month"}},{"upTo":16100,"fixed":{"amount":1771,"period":"month"}},{"upTo":16200,"fixed":{"amount":1782,"period":"month"}},{"upTo":16300,"fixed":{"amount":1793,"period":"month"}},{"upTo":16400,"fixed":{"amount":1804,"period":"month"}},{"upTo":16500,"fixed":{"amount":1815,"period":"month"}},{"upTo":16600,"fixed":{"amount":1826,"period":"month"}},{"upTo":16700,"fixed":{"amount":1837,"period":"month"}},{"upTo":16800,"fixed":{"amount":1848,"period":"month"}},{"upTo":16900,"fixed":{"amount":1859,"period":"month"}},{"upTo":17000,"fixed":{"amount":1870,"period":"month"}},{"upTo":17100,"fixed":{"amount":1881,"period":"month"}},{"upTo":17200,"fixed":{"amount":1892,"period":"month"}},{"upTo":17300,"fixed":{"amount":1903,"period":"month"}},{"upTo":17400,"fixed":{"amount":1914,"period":"month"}},{"upTo":17500,"fixed":{"amount":1925,"period":"month"}},{"upTo":17600,"fixed":{"amount":1936,"period":"month"}},{"upTo":17700,"fixed":{"amount":1947,"period":"month"}},{"upTo":17800,"fixed":{"amount":1958,"period":"month"}},{"upTo":17900,"fixed":{"amount":1969,"period":"month"}},{"upTo":18000,"fixed":{"amount":1980,"period":"month"}},{"upTo":18100,"fixed":{"amount":1991,"period":"month"}},{"upTo":18200,"fixed":{"amount":2002,"period":"month"}},{"upTo":18300,"fixed":{"amount":2013,"period":"month"}},{"upTo":18400,"fixed":{"amount":2024,"period":"month"}},{"upTo":18500,"fixed":{"amount":2035,"period":"month"}},{"upTo":18600,"fixed":{"amount":2046,"period":"month"}},{"upTo":18700,"fixed":{"amount":2057,"period":"month"}},{"upTo":18800,"fixed":{"amount":2068,"period":"month"}},{"upTo":18900,"fixed":{"amount":2079,"period":"month"}},{"upTo":19000,"fixed":{"amount":2090,"period":"month"}},{"upTo":19100,"fixed":{"amount":2101,"period":"month"}},{"upTo":19200,"fixed":{"amount":2112,"period":"month"}},{"upTo":19300,"fixed":{"amount":2123,"period":"month"}},{"upTo":19400,"fixed":{"amount":2134,"period":"month"}},{"upTo":19500,"fixed":{"amount":2145,"period":"month"}},{"upTo":19600,"fixed":{"amount":2156,"period":"month"}},{"upTo":19700,"fixed":{"amount":2167,"period":"month"}},{"upTo":19800,"fixed":{"amount":2178,"period":"month"}},{"upTo":19900,"fixed":{"amount":2189,"period":"month"}},{"upTo":20000,"fixed":{"amount":2200,"period":"month"}},{"upTo":null,"rate":0.11}],"note":"KWSP Third Schedule Part A, effective October 2025, Malaysian citizen or permanent resident under 60: exact published monthly wage-band amounts up to MYR 20,000, annualized over twelve equal months. Above MYR 20,000 the 11% employee share applies; combined remittance rounding is shown separately as an employer planning allocation.","verification":{"checked":"2026-10-13","scope":"Complete Part A monthly wage-band contribution table and above-MYR-20,000 percentage/combined-remittance rule; other Malaysian payroll components not newly certified","effective":"2025-10-01","sourceURLs":["https://www.kwsp.gov.my/documents/d/guest/third_schedule_from_-1-october-2025","https://www.kwsp.gov.my/en/employer/responsibilities/mandatory-contribution"]}},{"id":"socso","label":"SOCSO (invalidity)","localName":"PERKESO","category":"insurance","ceiling":{"amount":6000,"period":"month"},"taxDeductible":true,"basis":"law","base":"salary","bracketPeriod":"month","tiers":[{"upTo":0,"fixed":{"amount":0,"period":"month"}},{"upTo":30,"fixed":{"amount":0.1,"period":"month"}},{"upTo":50,"fixed":{"amount":0.2,"period":"month"}},{"upTo":70,"fixed":{"amount":0.3,"period":"month"}},{"upTo":100,"fixed":{"amount":0.4,"period":"month"}},{"upTo":140,"fixed":{"amount":0.6,"period":"month"}},{"upTo":200,"fixed":{"amount":0.85,"period":"month"}},{"upTo":300,"fixed":{"amount":1.25,"period":"month"}},{"upTo":400,"fixed":{"amount":1.75,"period":"month"}},{"upTo":500,"fixed":{"amount":2.25,"period":"month"}},{"upTo":600,"fixed":{"amount":2.75,"period":"month"}},{"upTo":700,"fixed":{"amount":3.25,"period":"month"}},{"upTo":800,"fixed":{"amount":3.75,"period":"month"}},{"upTo":900,"fixed":{"amount":4.25,"period":"month"}},{"upTo":1000,"fixed":{"amount":4.75,"period":"month"}},{"upTo":1100,"fixed":{"amount":5.25,"period":"month"}},{"upTo":1200,"fixed":{"amount":5.75,"period":"month"}},{"upTo":1300,"fixed":{"amount":6.25,"period":"month"}},{"upTo":1400,"fixed":{"amount":6.75,"period":"month"}},{"upTo":1500,"fixed":{"amount":7.25,"period":"month"}},{"upTo":1600,"fixed":{"amount":7.75,"period":"month"}},{"upTo":1700,"fixed":{"amount":8.25,"period":"month"}},{"upTo":1800,"fixed":{"amount":8.75,"period":"month"}},{"upTo":1900,"fixed":{"amount":9.25,"period":"month"}},{"upTo":2000,"fixed":{"amount":9.75,"period":"month"}},{"upTo":2100,"fixed":{"amount":10.25,"period":"month"}},{"upTo":2200,"fixed":{"amount":10.75,"period":"month"}},{"upTo":2300,"fixed":{"amount":11.25,"period":"month"}},{"upTo":2400,"fixed":{"amount":11.75,"period":"month"}},{"upTo":2500,"fixed":{"amount":12.25,"period":"month"}},{"upTo":2600,"fixed":{"amount":12.75,"period":"month"}},{"upTo":2700,"fixed":{"amount":13.25,"period":"month"}},{"upTo":2800,"fixed":{"amount":13.75,"period":"month"}},{"upTo":2900,"fixed":{"amount":14.25,"period":"month"}},{"upTo":3000,"fixed":{"amount":14.75,"period":"month"}},{"upTo":3100,"fixed":{"amount":15.25,"period":"month"}},{"upTo":3200,"fixed":{"amount":15.75,"period":"month"}},{"upTo":3300,"fixed":{"amount":16.25,"period":"month"}},{"upTo":3400,"fixed":{"amount":16.75,"period":"month"}},{"upTo":3500,"fixed":{"amount":17.25,"period":"month"}},{"upTo":3600,"fixed":{"amount":17.75,"period":"month"}},{"upTo":3700,"fixed":{"amount":18.25,"period":"month"}},{"upTo":3800,"fixed":{"amount":18.75,"period":"month"}},{"upTo":3900,"fixed":{"amount":19.25,"period":"month"}},{"upTo":4000,"fixed":{"amount":19.75,"period":"month"}},{"upTo":4100,"fixed":{"amount":20.25,"period":"month"}},{"upTo":4200,"fixed":{"amount":20.75,"period":"month"}},{"upTo":4300,"fixed":{"amount":21.25,"period":"month"}},{"upTo":4400,"fixed":{"amount":21.75,"period":"month"}},{"upTo":4500,"fixed":{"amount":22.25,"period":"month"}},{"upTo":4600,"fixed":{"amount":22.75,"period":"month"}},{"upTo":4700,"fixed":{"amount":23.25,"period":"month"}},{"upTo":4800,"fixed":{"amount":23.75,"period":"month"}},{"upTo":4900,"fixed":{"amount":24.25,"period":"month"}},{"upTo":5000,"fixed":{"amount":24.75,"period":"month"}},{"upTo":5100,"fixed":{"amount":25.25,"period":"month"}},{"upTo":5200,"fixed":{"amount":25.75,"period":"month"}},{"upTo":5300,"fixed":{"amount":26.25,"period":"month"}},{"upTo":5400,"fixed":{"amount":26.75,"period":"month"}},{"upTo":5500,"fixed":{"amount":27.25,"period":"month"}},{"upTo":5600,"fixed":{"amount":27.75,"period":"month"}},{"upTo":5700,"fixed":{"amount":28.25,"period":"month"}},{"upTo":5800,"fixed":{"amount":28.75,"period":"month"}},{"upTo":5900,"fixed":{"amount":29.25,"period":"month"}},{"upTo":6000,"fixed":{"amount":29.75,"period":"month"}},{"upTo":null,"fixed":{"amount":29.75,"period":"month"}}],"note":"Exact published monthly wage-band amount, with the MYR 6,000 wage ceiling, annualized over twelve identical salary months. No multiplication of the actual salary by a headline percentage. SOCSO first category includes employment injury and invalidity; EIS applies only to the selected eligible local profile.","verification":{"checked":"2026-10-13","effective":"2024-10-01","scope":"Complete published monthly contribution schedule for the declared age-35 salaried profile; twelve identical monthly wages","sourceURLs":["https://www.perkeso.gov.my/images/lindung/lindung-24-jam/NewContributionRateIncludingSKBBK.pdf"]}},{"id":"eis","label":"Employment Insurance System (EIS)","localName":"SIP","category":"unemployment","ceiling":{"amount":6000,"period":"month"},"taxDeductible":true,"basis":"law","base":"salary","bracketPeriod":"month","tiers":[{"upTo":0,"fixed":{"amount":0,"period":"month"}},{"upTo":30,"fixed":{"amount":0.05,"period":"month"}},{"upTo":50,"fixed":{"amount":0.1,"period":"month"}},{"upTo":70,"fixed":{"amount":0.15,"period":"month"}},{"upTo":100,"fixed":{"amount":0.2,"period":"month"}},{"upTo":140,"fixed":{"amount":0.25,"period":"month"}},{"upTo":200,"fixed":{"amount":0.35,"period":"month"}},{"upTo":300,"fixed":{"amount":0.5,"period":"month"}},{"upTo":400,"fixed":{"amount":0.7,"period":"month"}},{"upTo":500,"fixed":{"amount":0.9,"period":"month"}},{"upTo":600,"fixed":{"amount":1.1,"period":"month"}},{"upTo":700,"fixed":{"amount":1.3,"period":"month"}},{"upTo":800,"fixed":{"amount":1.5,"period":"month"}},{"upTo":900,"fixed":{"amount":1.7,"period":"month"}},{"upTo":1000,"fixed":{"amount":1.9,"period":"month"}},{"upTo":1100,"fixed":{"amount":2.1,"period":"month"}},{"upTo":1200,"fixed":{"amount":2.3,"period":"month"}},{"upTo":1300,"fixed":{"amount":2.5,"period":"month"}},{"upTo":1400,"fixed":{"amount":2.7,"period":"month"}},{"upTo":1500,"fixed":{"amount":2.9,"period":"month"}},{"upTo":1600,"fixed":{"amount":3.1,"period":"month"}},{"upTo":1700,"fixed":{"amount":3.3,"period":"month"}},{"upTo":1800,"fixed":{"amount":3.5,"period":"month"}},{"upTo":1900,"fixed":{"amount":3.7,"period":"month"}},{"upTo":2000,"fixed":{"amount":3.9,"period":"month"}},{"upTo":2100,"fixed":{"amount":4.1,"period":"month"}},{"upTo":2200,"fixed":{"amount":4.3,"period":"month"}},{"upTo":2300,"fixed":{"amount":4.5,"period":"month"}},{"upTo":2400,"fixed":{"amount":4.7,"period":"month"}},{"upTo":2500,"fixed":{"amount":4.9,"period":"month"}},{"upTo":2600,"fixed":{"amount":5.1,"period":"month"}},{"upTo":2700,"fixed":{"amount":5.3,"period":"month"}},{"upTo":2800,"fixed":{"amount":5.5,"period":"month"}},{"upTo":2900,"fixed":{"amount":5.7,"period":"month"}},{"upTo":3000,"fixed":{"amount":5.9,"period":"month"}},{"upTo":3100,"fixed":{"amount":6.1,"period":"month"}},{"upTo":3200,"fixed":{"amount":6.3,"period":"month"}},{"upTo":3300,"fixed":{"amount":6.5,"period":"month"}},{"upTo":3400,"fixed":{"amount":6.7,"period":"month"}},{"upTo":3500,"fixed":{"amount":6.9,"period":"month"}},{"upTo":3600,"fixed":{"amount":7.1,"period":"month"}},{"upTo":3700,"fixed":{"amount":7.3,"period":"month"}},{"upTo":3800,"fixed":{"amount":7.5,"period":"month"}},{"upTo":3900,"fixed":{"amount":7.7,"period":"month"}},{"upTo":4000,"fixed":{"amount":7.9,"period":"month"}},{"upTo":4100,"fixed":{"amount":8.1,"period":"month"}},{"upTo":4200,"fixed":{"amount":8.3,"period":"month"}},{"upTo":4300,"fixed":{"amount":8.5,"period":"month"}},{"upTo":4400,"fixed":{"amount":8.7,"period":"month"}},{"upTo":4500,"fixed":{"amount":8.9,"period":"month"}},{"upTo":4600,"fixed":{"amount":9.1,"period":"month"}},{"upTo":4700,"fixed":{"amount":9.3,"period":"month"}},{"upTo":4800,"fixed":{"amount":9.5,"period":"month"}},{"upTo":4900,"fixed":{"amount":9.7,"period":"month"}},{"upTo":5000,"fixed":{"amount":9.9,"period":"month"}},{"upTo":5100,"fixed":{"amount":10.1,"period":"month"}},{"upTo":5200,"fixed":{"amount":10.3,"period":"month"}},{"upTo":5300,"fixed":{"amount":10.5,"period":"month"}},{"upTo":5400,"fixed":{"amount":10.7,"period":"month"}},{"upTo":5500,"fixed":{"amount":10.9,"period":"month"}},{"upTo":5600,"fixed":{"amount":11.1,"period":"month"}},{"upTo":5700,"fixed":{"amount":11.3,"period":"month"}},{"upTo":5800,"fixed":{"amount":11.5,"period":"month"}},{"upTo":5900,"fixed":{"amount":11.7,"period":"month"}},{"upTo":6000,"fixed":{"amount":11.9,"period":"month"}},{"upTo":null,"fixed":{"amount":11.9,"period":"month"}}],"note":"Exact published monthly wage-band amount, with the MYR 6,000 wage ceiling, annualized over twelve identical salary months. No multiplication of the actual salary by a headline percentage. SOCSO first category includes employment injury and invalidity; EIS applies only to the selected eligible local profile.","verification":{"checked":"2026-10-13","effective":"2024-10-01","scope":"Complete published monthly contribution schedule for the declared age-35 salaried profile; twelve identical monthly wages","sourceURLs":["https://www.perkeso.gov.my/images/dokumen/151124-Rate%20Contribution%20ACT%20800.pdf"]}},{"id":"nis","label":"LINDUNG 24 JAM (24-hour accident cover)","localName":"Skim Kemalangan Bukan Bencana Kerja (SKBBK)","category":"insurance","ceiling":{"amount":6000,"period":"month"},"taxDeductible":true,"basis":"law","note":"Exact published monthly wage-band amount, with the MYR 6,000 wage ceiling, annualized over twelve identical salary months. No multiplication of the actual salary by a headline percentage. Current phase 1 LINDUNG 24 JAM contribution is paid entirely by the employee. Local participation is voluntary; use the profile that matches registered participation. Foreign workers remain covered mandatorily. Phase 1 is 0.75% for years 1–2 from June 2026, phase 2 is 1% for years 3–5, then 1.25% from year 6; this projection uses the current phase 1 table only.","base":"salary","bracketPeriod":"month","tiers":[{"upTo":0,"fixed":{"amount":0,"period":"month"}},{"upTo":30,"fixed":{"amount":0.2,"period":"month"}},{"upTo":50,"fixed":{"amount":0.3,"period":"month"}},{"upTo":70,"fixed":{"amount":0.5,"period":"month"}},{"upTo":100,"fixed":{"amount":0.65,"period":"month"}},{"upTo":140,"fixed":{"amount":0.9,"period":"month"}},{"upTo":200,"fixed":{"amount":1.25,"period":"month"}},{"upTo":300,"fixed":{"amount":1.85,"period":"month"}},{"upTo":400,"fixed":{"amount":2.65,"period":"month"}},{"upTo":500,"fixed":{"amount":3.35,"period":"month"}},{"upTo":600,"fixed":{"amount":4.15,"period":"month"}},{"upTo":700,"fixed":{"amount":4.85,"period":"month"}},{"upTo":800,"fixed":{"amount":5.65,"period":"month"}},{"upTo":900,"fixed":{"amount":6.35,"period":"month"}},{"upTo":1000,"fixed":{"amount":7.15,"period":"month"}},{"upTo":1100,"fixed":{"amount":7.85,"period":"month"}},{"upTo":1200,"fixed":{"amount":8.65,"period":"month"}},{"upTo":1300,"fixed":{"amount":9.35,"period":"month"}},{"upTo":1400,"fixed":{"amount":10.15,"period":"month"}},{"upTo":1500,"fixed":{"amount":10.85,"period":"month"}},{"upTo":1600,"fixed":{"amount":11.65,"period":"month"}},{"upTo":1700,"fixed":{"amount":12.35,"period":"month"}},{"upTo":1800,"fixed":{"amount":13.15,"period":"month"}},{"upTo":1900,"fixed":{"amount":13.85,"period":"month"}},{"upTo":2000,"fixed":{"amount":14.65,"period":"month"}},{"upTo":2100,"fixed":{"amount":15.35,"period":"month"}},{"upTo":2200,"fixed":{"amount":16.15,"period":"month"}},{"upTo":2300,"fixed":{"amount":16.85,"period":"month"}},{"upTo":2400,"fixed":{"amount":17.65,"period":"month"}},{"upTo":2500,"fixed":{"amount":18.35,"period":"month"}},{"upTo":2600,"fixed":{"amount":19.15,"period":"month"}},{"upTo":2700,"fixed":{"amount":19.85,"period":"month"}},{"upTo":2800,"fixed":{"amount":20.65,"period":"month"}},{"upTo":2900,"fixed":{"amount":21.35,"period":"month"}},{"upTo":3000,"fixed":{"amount":22.15,"period":"month"}},{"upTo":3100,"fixed":{"amount":22.85,"period":"month"}},{"upTo":3200,"fixed":{"amount":23.65,"period":"month"}},{"upTo":3300,"fixed":{"amount":24.35,"period":"month"}},{"upTo":3400,"fixed":{"amount":25.15,"period":"month"}},{"upTo":3500,"fixed":{"amount":25.85,"period":"month"}},{"upTo":3600,"fixed":{"amount":26.65,"period":"month"}},{"upTo":3700,"fixed":{"amount":27.35,"period":"month"}},{"upTo":3800,"fixed":{"amount":28.15,"period":"month"}},{"upTo":3900,"fixed":{"amount":28.85,"period":"month"}},{"upTo":4000,"fixed":{"amount":29.65,"period":"month"}},{"upTo":4100,"fixed":{"amount":30.35,"period":"month"}},{"upTo":4200,"fixed":{"amount":31.15,"period":"month"}},{"upTo":4300,"fixed":{"amount":31.85,"period":"month"}},{"upTo":4400,"fixed":{"amount":32.65,"period":"month"}},{"upTo":4500,"fixed":{"amount":33.35,"period":"month"}},{"upTo":4600,"fixed":{"amount":34.15,"period":"month"}},{"upTo":4700,"fixed":{"amount":34.85,"period":"month"}},{"upTo":4800,"fixed":{"amount":35.65,"period":"month"}},{"upTo":4900,"fixed":{"amount":36.35,"period":"month"}},{"upTo":5000,"fixed":{"amount":37.15,"period":"month"}},{"upTo":5100,"fixed":{"amount":37.85,"period":"month"}},{"upTo":5200,"fixed":{"amount":38.65,"period":"month"}},{"upTo":5300,"fixed":{"amount":39.35,"period":"month"}},{"upTo":5400,"fixed":{"amount":40.15,"period":"month"}},{"upTo":5500,"fixed":{"amount":40.85,"period":"month"}},{"upTo":5600,"fixed":{"amount":41.65,"period":"month"}},{"upTo":5700,"fixed":{"amount":42.35,"period":"month"}},{"upTo":5800,"fixed":{"amount":43.15,"period":"month"}},{"upTo":5900,"fixed":{"amount":43.85,"period":"month"}},{"upTo":6000,"fixed":{"amount":44.65,"period":"month"}},{"upTo":null,"fixed":{"amount":44.65,"period":"month"}}],"verification":{"checked":"2026-10-13","effective":"2026-06-01","scope":"Complete published monthly contribution schedule for the declared age-35 salaried profile; twelve identical monthly wages","sourceURLs":["https://www.perkeso.gov.my/images/lindung/lindung-24-jam/NewContributionRateIncludingSKBBK.pdf"]}}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Cukai pendapatan","base":"taxableGross","deductions":[{"label":"Individual relief","amount":9000},{"label":"EPF relief (max RM4,000)","contributions":["epf"],"max":4000},{"label":"SOCSO and EIS relief (max RM350)","contributions":["socso","eis","nis"],"max":350}],"brackets":[{"upTo":5000,"rate":0},{"upTo":20000,"rate":0.01},{"upTo":35000,"rate":0.03},{"upTo":50000,"rate":0.06},{"upTo":70000,"rate":0.11},{"upTo":100000,"rate":0.19},{"upTo":400000,"rate":0.25},{"upTo":600000,"rate":0.26},{"upTo":2000000,"rate":0.28},{"upTo":null,"rate":0.3}],"adjustments":[{"type":"credit","label":"Rebate for chargeable income up to RM35,000","expr":"T <= 35000 ? 400 : 0"}]}]},"variantLabel":"Employee and accident cover","defaultVariant":"CIT","variants":[{"code":"CIT","name":"Citizen, with 24-hour cover","assumptions":["Malaysian citizen, age 35, participating in LINDUNG 24 JAM; the employee’s registered participation is assumed. SOCSO first category and EIS eligibility apply. Above MYR 20,000, EPF combined-remittance rounding is allocated to the employer for planning; confirm the actual deduction allocation."]},{"code":"CIT_NO24","name":"Citizen, without 24-hour cover","remove":{"employee":["nis"]},"assumptions":["Malaysian citizen, age 35, with valid registered non-participation in LINDUNG 24 JAM. SOCSO first category, EIS and citizen HRD levy still apply. Above MYR 20,000, EPF combined-remittance rounding is allocated to the employer for planning; confirm the actual deduction allocation."],"notes":["Choose this profile only if PERKESO records and the employer confirm that LINDUNG 24 JAM is not payable. The alternative citizen profile includes the cover."]},{"code":"PR24","name":"Permanent resident, with cover","remove":{"employer":["hrd"]},"assumptions":["Malaysian permanent resident, age 35, with registered LINDUNG 24 JAM participation. SOCSO first category, EIS and the citizen/PR EPF schedule apply. The HRD levy excludes non-citizens. A PR profile without LINDUNG 24 JAM has not been verified. Above MYR 20,000, EPF combined-remittance rounding is allocated to the employer for planning; confirm the actual deduction allocation."]},{"code":"FW","name":"Foreign worker, tax resident","assumptions":["Non-PR foreign employee, age 35, holding a valid passport and work pass, with Malaysian income-tax residence for the whole modeled year. EPF registration was after 1 August 1998. PERKESO first registration/contribution is before age 55, so injury and invalidity first-category contributions apply, together with mandatory LINDUNG 24 JAM. EIS, citizen-only HRD levy and Part A EPF remittance allocation are excluded."],"notes":["Non-resident employees (in Malaysia under 182 days) pay a flat 30% instead.","Second-category foreign SOCSO, non-resident tax, government/embassy employment and other citizenship, age or EPF membership profiles are not modeled by this choice."],"remove":{"employer":["eis","hrd","epf_remittance_rounding"],"employee":["eis"]},"employer":[{"id":"epf","label":"Employees Provident Fund (EPF)","localName":"KWSP","category":"pension","basis":"law","note":"KWSP Part F group: non-PR foreign employee registered after 1 August 1998, age 35, valid work pass. Starting October 2025, each monthly employee and employer 2% share is rounded up separately to the next whole ringgit. Citizens, PRs and non-citizens registered before 1 August 1998 follow other schedules.","formula":"12 * ceil(max(0, M) * 0.02 - 0.000000001)","base":"salary","verification":{"checked":"2026-10-13","effective":"2025-10-01","scope":"Each Part F share rounded up separately, following the official calculation: MYR 1,751 monthly wages require MYR 36 from the employer and MYR 36 from the employee","sourceURLs":["https://www.kwsp.gov.my/en/employer/responsibilities/non-malaysian-citizen-employees"]}},{"id":"socso","label":"SOCSO (employment injury and invalidity)","localName":"PERKESO","category":"injury","ceiling":{"amount":6000,"period":"month"},"basis":"law","base":"salary","bracketPeriod":"month","tiers":[{"upTo":0,"fixed":{"amount":0,"period":"month"}},{"upTo":30,"fixed":{"amount":0.4,"period":"month"}},{"upTo":50,"fixed":{"amount":0.7,"period":"month"}},{"upTo":70,"fixed":{"amount":1.1,"period":"month"}},{"upTo":100,"fixed":{"amount":1.5,"period":"month"}},{"upTo":140,"fixed":{"amount":2.1,"period":"month"}},{"upTo":200,"fixed":{"amount":2.95,"period":"month"}},{"upTo":300,"fixed":{"amount":4.35,"period":"month"}},{"upTo":400,"fixed":{"amount":6.15,"period":"month"}},{"upTo":500,"fixed":{"amount":7.85,"period":"month"}},{"upTo":600,"fixed":{"amount":9.65,"period":"month"}},{"upTo":700,"fixed":{"amount":11.35,"period":"month"}},{"upTo":800,"fixed":{"amount":13.15,"period":"month"}},{"upTo":900,"fixed":{"amount":14.85,"period":"month"}},{"upTo":1000,"fixed":{"amount":16.65,"period":"month"}},{"upTo":1100,"fixed":{"amount":18.35,"period":"month"}},{"upTo":1200,"fixed":{"amount":20.15,"period":"month"}},{"upTo":1300,"fixed":{"amount":21.85,"period":"month"}},{"upTo":1400,"fixed":{"amount":23.65,"period":"month"}},{"upTo":1500,"fixed":{"amount":25.35,"period":"month"}},{"upTo":1600,"fixed":{"amount":27.15,"period":"month"}},{"upTo":1700,"fixed":{"amount":28.85,"period":"month"}},{"upTo":1800,"fixed":{"amount":30.65,"period":"month"}},{"upTo":1900,"fixed":{"amount":32.35,"period":"month"}},{"upTo":2000,"fixed":{"amount":34.15,"period":"month"}},{"upTo":2100,"fixed":{"amount":35.85,"period":"month"}},{"upTo":2200,"fixed":{"amount":37.65,"period":"month"}},{"upTo":2300,"fixed":{"amount":39.35,"period":"month"}},{"upTo":2400,"fixed":{"amount":41.15,"period":"month"}},{"upTo":2500,"fixed":{"amount":42.85,"period":"month"}},{"upTo":2600,"fixed":{"amount":44.65,"period":"month"}},{"upTo":2700,"fixed":{"amount":46.35,"period":"month"}},{"upTo":2800,"fixed":{"amount":48.15,"period":"month"}},{"upTo":2900,"fixed":{"amount":49.85,"period":"month"}},{"upTo":3000,"fixed":{"amount":51.65,"period":"month"}},{"upTo":3100,"fixed":{"amount":53.35,"period":"month"}},{"upTo":3200,"fixed":{"amount":55.15,"period":"month"}},{"upTo":3300,"fixed":{"amount":56.85,"period":"month"}},{"upTo":3400,"fixed":{"amount":58.65,"period":"month"}},{"upTo":3500,"fixed":{"amount":60.35,"period":"month"}},{"upTo":3600,"fixed":{"amount":62.15,"period":"month"}},{"upTo":3700,"fixed":{"amount":63.85,"period":"month"}},{"upTo":3800,"fixed":{"amount":65.65,"period":"month"}},{"upTo":3900,"fixed":{"amount":67.35,"period":"month"}},{"upTo":4000,"fixed":{"amount":69.15,"period":"month"}},{"upTo":4100,"fixed":{"amount":70.85,"period":"month"}},{"upTo":4200,"fixed":{"amount":72.65,"period":"month"}},{"upTo":4300,"fixed":{"amount":74.35,"period":"month"}},{"upTo":4400,"fixed":{"amount":76.15,"period":"month"}},{"upTo":4500,"fixed":{"amount":77.85,"period":"month"}},{"upTo":4600,"fixed":{"amount":79.65,"period":"month"}},{"upTo":4700,"fixed":{"amount":81.35,"period":"month"}},{"upTo":4800,"fixed":{"amount":83.15,"period":"month"}},{"upTo":4900,"fixed":{"amount":84.85,"period":"month"}},{"upTo":5000,"fixed":{"amount":86.65,"period":"month"}},{"upTo":5100,"fixed":{"amount":88.35,"period":"month"}},{"upTo":5200,"fixed":{"amount":90.15,"period":"month"}},{"upTo":5300,"fixed":{"amount":91.85,"period":"month"}},{"upTo":5400,"fixed":{"amount":93.65,"period":"month"}},{"upTo":5500,"fixed":{"amount":95.35,"period":"month"}},{"upTo":5600,"fixed":{"amount":97.15,"period":"month"}},{"upTo":5700,"fixed":{"amount":98.85,"period":"month"}},{"upTo":5800,"fixed":{"amount":100.65,"period":"month"}},{"upTo":5900,"fixed":{"amount":102.35,"period":"month"}},{"upTo":6000,"fixed":{"amount":104.15,"period":"month"}},{"upTo":null,"fixed":{"amount":104.15,"period":"month"}}],"note":"Exact published monthly wage-band amount, with the MYR 6,000 wage ceiling, annualized over twelve identical salary months. No multiplication of the actual salary by a headline percentage. SOCSO first category includes employment injury and invalidity; EIS applies only to the selected eligible local profile.","verification":{"checked":"2026-10-13","effective":"2024-10-01","scope":"Complete published monthly contribution schedule for the declared age-35 salaried profile; twelve identical monthly wages","sourceURLs":["https://www.perkeso.gov.my/images/lindung/lindung-24-jam/NewContributionRateIncludingSKBBK.pdf","https://www.perkeso.gov.my/en/our-services/protection/foreign-worker"],"coverageEffective":"2024-07-01"}}],"employee":[{"id":"epf","label":"Employees Provident Fund (EPF)","localName":"KWSP","category":"pension","taxDeductible":true,"basis":"law","formula":"12 * ceil(max(0, M) * 0.02 - 0.000000001)","base":"salary","note":"KWSP Part F group: non-PR foreign employee registered after 1 August 1998, age 35, valid work pass. Starting October 2025, each monthly employee and employer 2% share is rounded up separately to the next whole ringgit. Citizens, PRs and non-citizens registered before 1 August 1998 follow other schedules.","verification":{"checked":"2026-10-13","effective":"2025-10-01","scope":"Each Part F share rounded up separately, following the official calculation: MYR 1,751 monthly wages require MYR 36 from the employer and MYR 36 from the employee","sourceURLs":["https://www.kwsp.gov.my/en/employer/responsibilities/non-malaysian-citizen-employees"]}},{"id":"socso","label":"SOCSO (invalidity)","localName":"PERKESO","category":"insurance","ceiling":{"amount":6000,"period":"month"},"taxDeductible":true,"basis":"law","base":"salary","bracketPeriod":"month","tiers":[{"upTo":0,"fixed":{"amount":0,"period":"month"}},{"upTo":30,"fixed":{"amount":0.1,"period":"month"}},{"upTo":50,"fixed":{"amount":0.2,"period":"month"}},{"upTo":70,"fixed":{"amount":0.3,"period":"month"}},{"upTo":100,"fixed":{"amount":0.4,"period":"month"}},{"upTo":140,"fixed":{"amount":0.6,"period":"month"}},{"upTo":200,"fixed":{"amount":0.85,"period":"month"}},{"upTo":300,"fixed":{"amount":1.25,"period":"month"}},{"upTo":400,"fixed":{"amount":1.75,"period":"month"}},{"upTo":500,"fixed":{"amount":2.25,"period":"month"}},{"upTo":600,"fixed":{"amount":2.75,"period":"month"}},{"upTo":700,"fixed":{"amount":3.25,"period":"month"}},{"upTo":800,"fixed":{"amount":3.75,"period":"month"}},{"upTo":900,"fixed":{"amount":4.25,"period":"month"}},{"upTo":1000,"fixed":{"amount":4.75,"period":"month"}},{"upTo":1100,"fixed":{"amount":5.25,"period":"month"}},{"upTo":1200,"fixed":{"amount":5.75,"period":"month"}},{"upTo":1300,"fixed":{"amount":6.25,"period":"month"}},{"upTo":1400,"fixed":{"amount":6.75,"period":"month"}},{"upTo":1500,"fixed":{"amount":7.25,"period":"month"}},{"upTo":1600,"fixed":{"amount":7.75,"period":"month"}},{"upTo":1700,"fixed":{"amount":8.25,"period":"month"}},{"upTo":1800,"fixed":{"amount":8.75,"period":"month"}},{"upTo":1900,"fixed":{"amount":9.25,"period":"month"}},{"upTo":2000,"fixed":{"amount":9.75,"period":"month"}},{"upTo":2100,"fixed":{"amount":10.25,"period":"month"}},{"upTo":2200,"fixed":{"amount":10.75,"period":"month"}},{"upTo":2300,"fixed":{"amount":11.25,"period":"month"}},{"upTo":2400,"fixed":{"amount":11.75,"period":"month"}},{"upTo":2500,"fixed":{"amount":12.25,"period":"month"}},{"upTo":2600,"fixed":{"amount":12.75,"period":"month"}},{"upTo":2700,"fixed":{"amount":13.25,"period":"month"}},{"upTo":2800,"fixed":{"amount":13.75,"period":"month"}},{"upTo":2900,"fixed":{"amount":14.25,"period":"month"}},{"upTo":3000,"fixed":{"amount":14.75,"period":"month"}},{"upTo":3100,"fixed":{"amount":15.25,"period":"month"}},{"upTo":3200,"fixed":{"amount":15.75,"period":"month"}},{"upTo":3300,"fixed":{"amount":16.25,"period":"month"}},{"upTo":3400,"fixed":{"amount":16.75,"period":"month"}},{"upTo":3500,"fixed":{"amount":17.25,"period":"month"}},{"upTo":3600,"fixed":{"amount":17.75,"period":"month"}},{"upTo":3700,"fixed":{"amount":18.25,"period":"month"}},{"upTo":3800,"fixed":{"amount":18.75,"period":"month"}},{"upTo":3900,"fixed":{"amount":19.25,"period":"month"}},{"upTo":4000,"fixed":{"amount":19.75,"period":"month"}},{"upTo":4100,"fixed":{"amount":20.25,"period":"month"}},{"upTo":4200,"fixed":{"amount":20.75,"period":"month"}},{"upTo":4300,"fixed":{"amount":21.25,"period":"month"}},{"upTo":4400,"fixed":{"amount":21.75,"period":"month"}},{"upTo":4500,"fixed":{"amount":22.25,"period":"month"}},{"upTo":4600,"fixed":{"amount":22.75,"period":"month"}},{"upTo":4700,"fixed":{"amount":23.25,"period":"month"}},{"upTo":4800,"fixed":{"amount":23.75,"period":"month"}},{"upTo":4900,"fixed":{"amount":24.25,"period":"month"}},{"upTo":5000,"fixed":{"amount":24.75,"period":"month"}},{"upTo":5100,"fixed":{"amount":25.25,"period":"month"}},{"upTo":5200,"fixed":{"amount":25.75,"period":"month"}},{"upTo":5300,"fixed":{"amount":26.25,"period":"month"}},{"upTo":5400,"fixed":{"amount":26.75,"period":"month"}},{"upTo":5500,"fixed":{"amount":27.25,"period":"month"}},{"upTo":5600,"fixed":{"amount":27.75,"period":"month"}},{"upTo":5700,"fixed":{"amount":28.25,"period":"month"}},{"upTo":5800,"fixed":{"amount":28.75,"period":"month"}},{"upTo":5900,"fixed":{"amount":29.25,"period":"month"}},{"upTo":6000,"fixed":{"amount":29.75,"period":"month"}},{"upTo":null,"fixed":{"amount":29.75,"period":"month"}}],"note":"Exact published monthly wage-band amount, with the MYR 6,000 wage ceiling, annualized over twelve identical salary months. No multiplication of the actual salary by a headline percentage. SOCSO first category includes employment injury and invalidity; EIS applies only to the selected eligible local profile.","verification":{"checked":"2026-10-13","effective":"2024-10-01","scope":"Complete published monthly contribution schedule for the declared age-35 salaried profile; twelve identical monthly wages","sourceURLs":["https://www.perkeso.gov.my/images/lindung/lindung-24-jam/NewContributionRateIncludingSKBBK.pdf"]}}]}],"sources":[{"title":"Malaysia: Individual other taxes (EPF, SOCSO, EIS, NIS), taxes on personal income, deductions, tax credits (reviewed 16 June 2026)","url":"https://taxsummaries.pwc.com/malaysia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Malaysia: Corporate other taxes (HRD levy, employer SOCSO)","url":"https://taxsummaries.pwc.com/malaysia/corporate/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Spesifikasi Pengiraan PCB 2026 Menggunakan Pengiraan Berkomputer (Specification for MTD calculations 2026)","url":"https://www.hasil.gov.my/wp-content/uploads/spesifikasi-kaedah-pengiraan-berkomputer-pcb-2026.pdf","publisher":"Inland Revenue Board of Malaysia (LHDN)","accessed":"2026-10-03"},{"title":"KWSP Third Schedule Part A — monthly wage-band contributions, effective October 2025","url":"https://www.kwsp.gov.my/documents/d/guest/third_schedule_from_-1-october-2025","publisher":"Employees Provident Fund, Malaysia","accessed":"2026-10-13"},{"title":"KWSP mandatory contributions — exact wage-band method and combined-remittance rounding example","url":"https://www.kwsp.gov.my/en/employer/responsibilities/mandatory-contribution","publisher":"Employees Provident Fund, Malaysia","accessed":"2026-10-13"},{"title":"Complete Act 4 contribution schedule including LINDUNG 24 JAM (current phase 1)","url":"https://www.perkeso.gov.my/images/lindung/lindung-24-jam/NewContributionRateIncludingSKBBK.pdf","publisher":"PERKESO","accessed":"2026-10-13"},{"title":"Complete Act 800 EIS monthly contribution schedule, MYR 6,000 ceiling","url":"https://www.perkeso.gov.my/images/dokumen/151124-Rate%20Contribution%20ACT%20800.pdf","publisher":"PERKESO","accessed":"2026-10-13"},{"title":"LINDUNG 24 JAM: current voluntary local participation, mandatory foreign participation and phased rates","url":"https://perkeso.gov.my/uncategorised/989-skim-kemalangan-bukan-bencana-kerja-lindung-24-jam.html","publisher":"PERKESO","accessed":"2026-10-13"},{"title":"Foreign-worker eligibility, invalidity from July 2024 and current first/second contribution categories","url":"https://www.perkeso.gov.my/en/our-services/protection/foreign-worker","publisher":"PERKESO","accessed":"2026-10-13"},{"title":"KWSP foreign-worker current 2% shares and separate whole-ringgit rounding","url":"https://www.kwsp.gov.my/en/employer/responsibilities/non-malaysian-citizen-employees","publisher":"Employees Provident Fund (KWSP)","accessed":"2026-10-13"},{"title":"HRD levy guideline: citizen-only wages and registered employer thresholds","url":"https://hrdcorp.gov.my/wp-content/uploads/2021/03/EMP-CIRCULAR-NO-5_2018.pdf","publisher":"HRD Corp","accessed":"2026-10-13"},{"title":"HRD current levy calculation guideline: citizenship, wage base and two decimal places","url":"https://supportcentre.hrdcorp.gov.my/portal/en/kb/articles/hrd-levy","publisher":"HRD Corp","accessed":"2026-10-13"},{"title":"HRD current employer FAQ: citizen-only definition and 1%/0.5% thresholds","url":"https://hrdcorp.gov.my/faq","publisher":"HRD Corp","accessed":"2026-10-13"},{"title":"HRD private education levy exemption, January–December 2026","url":"https://hrdcorp.gov.my/ramanan-announces-implementation-of-levy-exemption-for-private-education-institutions","publisher":"HRD Corp","accessed":"2026-10-13"}],"checks":{"official":0,"independent":2,"self":2,"byVariant":{"CIT":{"official":0,"independent":1,"self":2},"FW":{"official":0,"independent":1,"self":0}}},"accuracyCorrections20261013R5":{"checked":"2026-10-13","scope":"Complete Part A EPF wage-band table and percentage/combined-remittance handling only. Above-20k remittance difference is an explicit employer planning allocation; other components not newly certified.","epfPart":"A","monthlyWageBands":401,"tableMaximumMonthly":20000},"perkesoVerification":{"checked":"2026-10-13","ceilingEffective":"2024-10-01","foreignInvalidityEffective":"2024-07-01","neisEffective":"2026-06-01","scope":"65 complete Act 4 and 65 Act 800 wage bands; age-35 declared resident profiles and current phase 1 participation","limitations":["Older entrants and employees aged 60+ need other SOCSO schedules","Concurrent-employer selection and historical transition contributions are not modeled","PR non-participation has not been verified","Complete Malaysian income-tax accuracy is not newly certified"],"sourceURLs":["https://www.perkeso.gov.my/images/lindung/lindung-24-jam/NewContributionRateIncludingSKBBK.pdf","https://www.perkeso.gov.my/images/dokumen/151124-Rate%20Contribution%20ACT%20800.pdf","https://perkeso.gov.my/uncategorised/989-skim-kemalangan-bukan-bencana-kerja-lindung-24-jam.html","https://www.perkeso.gov.my/en/our-services/protection/foreign-worker","https://hrdcorp.gov.my/wp-content/uploads/2021/03/EMP-CIRCULAR-NO-5_2018.pdf","https://www.kwsp.gov.my/en/employer/responsibilities/non-malaysian-citizen-employees"]}},"MZ":{"code":"MZ","name":"Mozambique","currency":"MZN","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-11-08","confidence":"medium","assumptions":["Resident employee in Maputo with no dependants, registered with INSS","Income tax (IRPS) at the monthly withholding table for employment income","No statutory 13th month; salary paid 12 times a year"],"notes":["From 2026 the monthly withholding on salaries is no longer a final tax and employees must file an annual return; implementing rules are still pending, so the final annual tax may differ.","Foreign employees covered by a social security system at home can apply for exemption from INSS.","A small municipal personal tax (about MZN 510 a year in Maputo) is not included."],"minWage":null,"pay":{"extraPayments":[],"note":"Salaries are paid monthly, 12 times a year."},"employer":[{"id":"inss","label":"Social security","localName":"INSS (entidade empregadora)","category":"pension","rate":0.04,"basis":"law"}],"employee":[{"id":"inss","label":"Social security","localName":"INSS (trabalhador)","category":"pension","rate":0.03,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"irps","label":"Income tax (IRPS)","localName":"IRPS - rendimentos do trabalho","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"}],"brackets":[{"upTo":20250,"rate":0},{"upTo":22250,"rate":0.1},{"upTo":32750,"rate":0.15},{"upTo":60750,"rate":0.2},{"upTo":144750,"rate":0.25},{"upTo":null,"rate":0.32}],"bracketPeriod":"month"}]},"sources":[{"title":"Mozambique: Income determination (monthly IRPS withholding table), Taxes on personal income (reviewed 11 August 2026)","url":"https://taxsummaries.pwc.com/mozambique/individual/income-determination","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Mozambique: Other taxes (INSS 3% / 4%) and Significant developments (Law 11/2025)","url":"https://taxsummaries.pwc.com/mozambique/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"NA":{"code":"NA","name":"Namibia","currency":"NAD","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Resident individual, tax year 1 March 2026 to 28 February 2027","Salary is all basic pay, paid monthly; no pension fund, medical aid or benefits in kind","Employer payroll is above NAD 1 million a year, so the VET levy applies; employer based in Windhoek"],"notes":["Social security (maternity, sick leave and death benefit fund) is 0.9% each for employer and employee on basic pay up to NAD 12,500 a month from 1 September 2026.","Employees' Compensation Fund cover is not included. It applies automatically only to employees earning up to NAD 101,625 a year, at a rate set by industry.","Social security contributions are not deductible for income tax."],"minWage":{"amount":18,"period":"hour","note":"National minimum wage from 1 January 2025 (lower phased rates for domestic and farm workers)"},"pay":{"extraPayments":[]},"employer":[{"id":"ssc","label":"Social security (MSD fund)","localName":"Social Security Commission, Maternity Leave, Sick Leave and Death Benefit Fund","category":"health","base":"gross","floor":{"amount":500,"period":"month"},"ceiling":{"amount":12500,"period":"month"},"rate":0.009,"basis":"law","note":"0.9% of basic pay between NAD 500 and NAD 12,500 a month"},{"id":"vet","label":"Vocational Education and Training levy","localName":"VET levy","category":"training","base":"gross","rate":0.01,"basis":"law","note":"1% of payroll for employers with an annual payroll of NAD 1 million or more"}],"employee":[{"id":"ssc","label":"Social security (MSD fund)","localName":"Social Security Commission, Maternity Leave, Sick Leave and Death Benefit Fund","category":"health","base":"gross","floor":{"amount":500,"period":"month"},"ceiling":{"amount":12500,"period":"month"},"rate":0.009,"taxDeductible":false,"basis":"law","note":"0.9% of basic pay between NAD 500 and NAD 12,500 a month"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","brackets":[{"upTo":100000,"rate":0},{"upTo":150000,"rate":0.18},{"upTo":350000,"rate":0.25},{"upTo":550000,"rate":0.28},{"upTo":850000,"rate":0.3},{"upTo":1550000,"rate":0.32},{"upTo":null,"rate":0.37}]}]},"sources":[{"title":"Namibia Tax Reference and Rate Card 2026 (May 2026)","url":"https://www.pwc.com/na/en/assets/pdf/namibia-tax-reference-and-rate-card-2026%20-%20May.pdf","publisher":"PwC Namibia","accessed":"2026-10-02"},{"title":"Income Tax (individual rates)","url":"https://www.namra.org.na/tax-types/page/income-tax/","publisher":"Namibia Revenue Agency","accessed":"2026-10-02"},{"title":"CRS News Flash 7 August 2026: Namibia Social Security MSD contributions (Gazette 8975, Notice 236)","url":"https://www.crs.co.za/crs-news-flash-7-august-2026-namibia-social-security-msd-contributions/","publisher":"CRS Technologies","accessed":"2026-10-02"},{"title":"VET Levy","url":"https://www.nta.com.na/vet-levy/","publisher":"Namibia Training Authority","accessed":"2026-10-02"},{"title":"Namibia: Employees' Compensation Fund ceiling increase effective 1 March 2025","url":"https://communityhub.sage.com/za/sage-vip-payroll-hr/f/announcements/247374/namibia-employees-compensation-fund-efc-ceiling-increase-effective-1-march-2025","publisher":"Sage","accessed":"2026-10-02"},{"title":"N$3 per hour increase for domestic workers, farm labourers (national minimum wage N$18 from 1 Jan 2025)","url":"https://www.namibian.com.na/n3-per-hour-increase-for-domestic-workers-farm-labourers/","publisher":"The Namibian","accessed":"2026-10-02"}],"checks":{"official":0,"independent":3,"self":1}},"NG":{"code":"NG","name":"Nigeria","currency":"NGN","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Lagos, Nigeria. Personal income tax rates are the same in every state under the Nigeria Tax Act 2025","Salary is made up of basic pay, housing and transport allowances, so pension is calculated on the full gross","No rent relief claimed (the employee has not declared rent paid), no life insurance or mortgage interest deductions","Private-sector employer with more than 5 employees, so the Industrial Training Fund levy applies"],"notes":["Renters can claim rent relief of 20% of annual rent, up to ₦500,000 a year. This lowers income tax by up to ₦125,000 a year and is not included.","Pension is at the legal minimum (employer 10%, employee 8%). If part of the pay is outside basic, housing and transport, pension can be lower.","Not included: mandatory group life insurance (at least 3 times annual pay) and health insurance under the NHIA Act, which have no standard price.","National Housing Fund contributions (2.5% of basic pay) are voluntary for private-sector employees and are not included."],"minWage":{"amount":70000,"period":"month","note":"National minimum wage (National Minimum Wage (Amendment) Act 2024)"},"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension (employer)","localName":"Contributory Pension Scheme","category":"pension","base":"gross","rate":0.1,"basis":"law","note":"Minimum 10% of basic, housing and transport pay"},{"id":"nsitf","label":"Employee compensation (NSITF)","localName":"Nigeria Social Insurance Trust Fund","category":"injury","base":"gross","rate":0.01,"basis":"law","note":"1% of total pay under the Employee's Compensation Act"},{"id":"itf","label":"Industrial Training Fund levy","localName":"ITF","category":"training","base":"gross","rate":0.01,"basis":"law","note":"1% of annual payroll for employers with 5 or more staff or turnover of ₦50 million or more"}],"employee":[{"id":"pension","label":"Pension (employee)","localName":"Contributory Pension Scheme","category":"pension","base":"gross","rate":0.08,"taxDeductible":true,"basis":"law","note":"Minimum 8% of basic, housing and transport pay, deductible for income tax"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax (PAYE)","localName":"Personal income tax","base":"taxableGross","deductions":[{"label":"Pension contributions","contributions":"deductible"}],"brackets":[{"upTo":800000,"rate":0},{"upTo":3000000,"rate":0.15},{"upTo":12000000,"rate":0.18},{"upTo":25000000,"rate":0.21},{"upTo":50000000,"rate":0.23},{"upTo":null,"rate":0.25}],"note":"Nigeria Tax Act 2025 rates from 1 January 2026"}]},"sources":[{"title":"Nigeria Individual - Taxes on personal income (last reviewed 29 May 2026)","url":"https://taxsummaries.pwc.com/nigeria/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Nigeria Individual - Deductions (rent relief)","url":"https://taxsummaries.pwc.com/nigeria/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Nigeria Individual - Other taxes (pension, NHF)","url":"https://taxsummaries.pwc.com/nigeria/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Nigeria Corporate - Other taxes (Employee Compensation Act payroll contribution)","url":"https://taxsummaries.pwc.com/nigeria/corporate/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Amendment of the National Housing Fund Act and contribution into the NHF","url":"https://www.templars-law.com/app/uploads/2023/04/Amendment-of-the-National-Housing-Fund-Act-and-Contribution-into-the-National-Housing-Fund.pdf","publisher":"Templars","accessed":"2026-10-02"},{"title":"NSITF + ITF in 2026: Nigerian employer obligations after NTA 2025","url":"https://anoorehr.com/blog/nsitf-itf-employer-obligations-2026","publisher":"AnooreHR","accessed":"2026-10-02"},{"title":"Understanding PAYE Tax Calculation in Nigeria: A Step-by-Step Guide (2026)","url":"https://www.paidhr.com/blog/understanding-tax-computation-in-nigeria-a-step-by-step-guide","publisher":"PaidHR","accessed":"2026-10-02"}],"checks":{"official":0,"independent":2,"self":1}},"NI":{"code":"NI","name":"Nicaragua","currency":"NIO","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Managua; employer with more than 50 employees (employer pension rate 13.5%)","Integral social security regime (pension, health and maternity, occupational risk)","No deduction claimed for education, health or professional service expenses (it needs an annual return)"],"notes":["Nicaragua sets minimum wages by economic sector rather than one national figure.","Seniority pay (one month of salary per year for the first three years, then 20 days a year, up to five months) is shown as an employer accrual of 8.33%, the rate for the first three years.","Employers with 50 or fewer employees pay 21.5% social security instead of 22.5%."],"minWage":null,"pay":{"extraPayments":[{"id":"aguinaldo","label":"13th-month salary (aguinaldo, December)","localName":"Décimo tercer mes","months":1,"contributions":false,"taxable":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + a 13th-month salary paid in the first ten days of December."},"employer":[{"id":"inss_ivm","label":"Pension (INSS invalidity, old age and death)","localName":"INSS IVM patronal","category":"pension","base":"contrib","rate":0.135,"basis":"law","varies":"12.5% for employers with 50 or fewer employees."},{"id":"inss_em","label":"Health and maternity insurance (INSS)","localName":"INSS enfermedad y maternidad","category":"health","base":"contrib","rate":0.06,"basis":"law"},{"id":"inss_rp","label":"Occupational risk insurance (INSS)","localName":"INSS riesgos profesionales","category":"injury","base":"contrib","rate":0.015,"basis":"law"},{"id":"inss_vg","label":"War victims fund (INSS)","localName":"INSS víctimas de guerra","category":"other","base":"contrib","rate":0.015,"basis":"law"},{"id":"inatec","label":"Training levy (INATEC)","localName":"Aporte INATEC 2%","category":"training","base":"contrib","rate":0.02,"basis":"law"},{"id":"indemnizacion","label":"Seniority pay accrual","localName":"Indemnización por antigüedad (art. 45 Código del Trabajo)","category":"accrual","base":"salary","rate":0.0833333333,"basis":"law","note":"One month of salary per year for the first three years, then 20 days a year, capped at five months."}],"employee":[{"id":"inss_ivm","label":"Pension (INSS invalidity, old age and death)","localName":"INSS IVM laboral","category":"pension","base":"contrib","rate":0.0475,"basis":"law","taxDeductible":true},{"id":"inss_em","label":"Health and maternity insurance (INSS)","localName":"INSS enfermedad y maternidad","category":"health","base":"contrib","rate":0.0225,"basis":"law","taxDeductible":true}],"incomeTax":{"components":[{"id":"ir","label":"Income tax","localName":"IR rentas del trabajo","base":"taxableGross","deductions":[{"label":"Social security contributions (INSS)","contributions":"deductible"}],"brackets":[{"upTo":100000,"rate":0},{"upTo":200000,"rate":0.15},{"upTo":350000,"rate":0.2},{"upTo":500000,"rate":0.25},{"upTo":null,"rate":0.3}]}]},"sources":[{"title":"Cálculo IR asalariados (official withholding calculator)","url":"https://www.dgi.gob.ni/Contribuyente/38","publisher":"Dirección General de Ingresos (DGI)","accessed":"2026-10-02"},{"title":"Seminario Rentas del Trabajo (worked withholding examples, updated March 2025)","url":"https://www.dgi.gob.ni/getDoc/1026","publisher":"Dirección General de Ingresos (DGI)","accessed":"2026-10-02"},{"title":"Ley No. 822, Ley de Concertación Tributaria (arts. 19 to 23)","url":"https://nicaragua.justia.com/nacionales/leyes/ley-de-concertacion-tributaria-dec-17-2012/gdoc/","publisher":"Asamblea Nacional (via Justia)","accessed":"2026-10-02"},{"title":"Ley No. 1279, Ley de Reformas y Derogación a la Ley No. 822 (La Gaceta No. 61, 9 April 2026)","url":"https://www.dgi.gob.ni/pdfLegislacion/1229","publisher":"La Gaceta, Diario Oficial (via DGI)","accessed":"2026-10-02"},{"title":"Ley del Salario por Décimo Tercer Mes (art. 9 exemption)","url":"https://nicaragua.justia.com/nacionales/leyes/ley-de-salario-por-decimo-tercer-mes-jan-16-1991/gdoc/","publisher":"Asamblea Nacional (via Justia)","accessed":"2026-10-02"},{"title":"Nicaragua: Corporate, other taxes (social security and INATEC)","url":"https://taxsummaries.pwc.com/nicaragua/corporate/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Nicaragua Highlights 2026","url":"https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-nicaraguahighlights-2026.pdf","publisher":"Deloitte","accessed":"2026-10-02"},{"title":"Nicaragua payroll and benefits guide","url":"https://www.papayaglobal.com/countrypedia/country/nicaragua/","publisher":"Papaya Global","accessed":"2026-10-02"}],"checks":{"official":3,"independent":0,"self":2}},"NL":{"code":"NL","name":"Netherlands","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Employee below state pension age, Dutch resident, wage tax credits (loonheffingskorting) applied by this employer","Permanent contract, so the low unemployment premium applies","Medium or large employer (premium wage bill above 1.08 million EUR), business services sector","Annual salary input includes the 8% holiday allowance","No pension scheme, company car or 30% ruling (the 30% ruling is a separate option)","Minimum-pay warning assumes age 21 or over and 40 paid hours a week (2,080 hours a year). It checks regular pay before the 8% holiday allowance, not annual gross including that allowance."],"notes":["Residents must also buy basic health insurance directly from an insurer (about 1,900 EUR a year in 2026 plus a 385 EUR deductible); not included.","There is no statutory pension contribution, but most employers offer a pension scheme, often required by a sector pension fund or collective agreement; not included.","Income tax and national insurance are withheld together as wage tax; the tax credits are split between them in proportion to the first-bracket rates.","The statutory minimum is hourly, with no universal monthly minimum. This tool uses a 40-hour weekly annual-average reference; paid hours can vary by month and contract. A 36-hour or 38-hour job needs its own check."],"minWage":{"amount":14.99,"period":"hour","note":"Statutory hourly minimum wage, age 21 or over, from 1 July 2026 (14.71 EUR from 1 January 2026); holiday allowance comes on top","basis":"regularMonthly","annualHours":2080,"weeklyHours":40,"scope":"Age 21-plus employee with 40 paid hours a week (2,080 annual hours). Compare regular base pay with EUR 14.99/hour from 1 July 2026, excluding the extra 8% holiday allowance. Actual monthly hours, leave, sickness and any higher agreed floor must be checked."},"pay":{"extraPayments":[{"id":"holiday","label":"Holiday allowance (8%)","months":0.96,"basis":"law"}],"note":"Employees receive an 8% holiday allowance, usually paid in May."},"employer":[{"id":"awf","label":"Unemployment insurance (low rate)","localName":"WW-premie AWf laag","category":"unemployment","rate":0.0274,"ceiling":79409,"basis":"law","note":"Low rate for permanent contracts; 7.74% for flexible contracts"},{"id":"aof","label":"Disability insurance","localName":"WIA-premie Aof (hoog)","category":"insurance","rate":0.0763,"ceiling":79409,"basis":"law","varies":"7.63% for medium and large employers; small employers pay 6.27%."},{"id":"wko","label":"Childcare surcharge","localName":"Opslag Wko","category":"family","rate":0.005,"ceiling":79409,"basis":"law"},{"id":"whk","label":"Return to work fund","localName":"Whk-premie (WGA en ZW-flex)","category":"insurance","rate":0.0116,"ceiling":79409,"basis":"law","varies":"Set per sector or per employer; business services sector rate shown. Payroll and staffing companies pay up to 6.63%."},{"id":"zvw","label":"Health insurance levy","localName":"Werkgeversheffing Zvw","category":"health","rate":0.061,"ceiling":79409,"basis":"law"}],"employee":[],"incomeTax":{"components":[{"id":"ni","label":"National insurance (state pension, survivors, long-term care)","localName":"Premie volksverzekeringen (AOW, Anw, Wlz)","category":"social","base":"taxableGross","brackets":[{"upTo":38883,"rate":0.2765},{"upTo":null,"rate":0}],"adjustments":[{"type":"credit","label":"General tax credit, premium share","of":"taxable","bands":[{"upTo":29736,"a":0,"b":3115},{"upTo":78426,"a":-0.06398,"b":5017.51},{"upTo":null,"a":0,"b":0}],"min":0,"times":0.773426573},{"type":"credit","label":"Labour tax credit, premium share","of":"taxable","bands":[{"upTo":11965,"a":0.08324,"b":0},{"upTo":25845,"a":0.31009,"b":-2714.23},{"upTo":45592,"a":0.0195,"b":4796.02},{"upTo":132920,"a":-0.0651,"b":8653.04},{"upTo":null,"a":0,"b":0}],"min":0,"times":0.773426573}],"note":"27.65% of taxable pay up to 38,883 EUR, after the national insurance share of the tax credits"},{"id":"pit","label":"Wage tax","localName":"Loonbelasting","base":"taxableGross","brackets":[{"upTo":38883,"rate":0.081},{"upTo":78426,"rate":0.3756},{"upTo":null,"rate":0.495}],"adjustments":[{"type":"credit","label":"General tax credit, tax share","of":"taxable","bands":[{"upTo":29736,"a":0,"b":3115},{"upTo":78426,"a":-0.06398,"b":5017.51},{"upTo":null,"a":0,"b":0}],"min":0,"times":0.226573427},{"type":"credit","label":"Labour tax credit, tax share","of":"taxable","bands":[{"upTo":11965,"a":0.08324,"b":0},{"upTo":25845,"a":0.31009,"b":-2714.23},{"upTo":45592,"a":0.0195,"b":4796.02},{"upTo":132920,"a":-0.0651,"b":8653.04},{"upTo":null,"a":0,"b":0}],"min":0,"times":0.226573427}],"note":"8.10% up to 38,883 EUR, 37.56% up to 78,426 EUR and 49.50% above, after the general and labour tax credits"}]},"variantLabel":"Tax regime","defaultVariant":"STD","variants":[{"code":"STD","name":"Standard"},{"code":"R30","name":"30% ruling (expat)","employer":[{"id":"awf","label":"Unemployment insurance (low rate)","localName":"WW-premie AWf laag","category":"unemployment","formula":"0.0274 * min(79409, G - max(0, min(0.3 * G, G - 48013.01, 78600)))","basis":"law","note":"On pay excluding the tax-free 30% allowance, up to 79,409 EUR"},{"id":"aof","label":"Disability insurance","localName":"WIA-premie Aof (hoog)","category":"insurance","formula":"0.0763 * min(79409, G - max(0, min(0.3 * G, G - 48013.01, 78600)))","basis":"law","varies":"7.63% for medium and large employers; small employers pay 6.27%."},{"id":"wko","label":"Childcare surcharge","localName":"Opslag Wko","category":"family","formula":"0.005 * min(79409, G - max(0, min(0.3 * G, G - 48013.01, 78600)))","basis":"law"},{"id":"whk","label":"Return to work fund","localName":"Whk-premie (WGA en ZW-flex)","category":"insurance","formula":"0.0116 * min(79409, G - max(0, min(0.3 * G, G - 48013.01, 78600)))","basis":"law","varies":"Set per sector or per employer; business services sector rate shown. Payroll and staffing companies pay up to 6.63%."},{"id":"zvw","label":"Health insurance levy","localName":"Werkgeversheffing Zvw","category":"health","formula":"0.061 * min(79409, G - max(0, min(0.3 * G, G - 48013.01, 78600)))","basis":"law"}],"incomeTax":{"components":[{"id":"ni","label":"National insurance (state pension, survivors, long-term care)","localName":"Premie volksverzekeringen (AOW, Anw, Wlz)","category":"social","base":"taxableGross","deductions":[{"label":"Tax-free 30% allowance","expr":"max(0, min(0.3 * G, G - 48013.01, 78600))"}],"brackets":[{"upTo":38883,"rate":0.2765},{"upTo":null,"rate":0}],"adjustments":[{"type":"credit","label":"General tax credit, premium share","of":"taxable","bands":[{"upTo":29736,"a":0,"b":3115},{"upTo":78426,"a":-0.06398,"b":5017.51},{"upTo":null,"a":0,"b":0}],"min":0,"times":0.773426573},{"type":"credit","label":"Labour tax credit, premium share","of":"taxable","bands":[{"upTo":11965,"a":0.08324,"b":0},{"upTo":25845,"a":0.31009,"b":-2714.23},{"upTo":45592,"a":0.0195,"b":4796.02},{"upTo":132920,"a":-0.0651,"b":8653.04},{"upTo":null,"a":0,"b":0}],"min":0,"times":0.773426573}],"note":"27.65% of taxable pay (after the 30% allowance) up to 38,883 EUR, after the national insurance share of the tax credits"},{"id":"pit","label":"Wage tax","localName":"Loonbelasting","base":"taxableGross","deductions":[{"label":"Tax-free 30% allowance","expr":"max(0, min(0.3 * G, G - 48013.01, 78600))"}],"brackets":[{"upTo":38883,"rate":0.081},{"upTo":78426,"rate":0.3756},{"upTo":null,"rate":0.495}],"adjustments":[{"type":"credit","label":"General tax credit, tax share","of":"taxable","bands":[{"upTo":29736,"a":0,"b":3115},{"upTo":78426,"a":-0.06398,"b":5017.51},{"upTo":null,"a":0,"b":0}],"min":0,"times":0.226573427},{"type":"credit","label":"Labour tax credit, tax share","of":"taxable","bands":[{"upTo":11965,"a":0.08324,"b":0},{"upTo":25845,"a":0.31009,"b":-2714.23},{"upTo":45592,"a":0.0195,"b":4796.02},{"upTo":132920,"a":-0.0651,"b":8653.04},{"upTo":null,"a":0,"b":0}],"min":0,"times":0.226573427}],"note":"Brackets apply to pay after the tax-free 30% allowance"}]},"assumptions":["2026 full-year example with a valid approved expat ruling and the general salary norm. Tax-free allowance is up to 30% of annual gross, capped at EUR 78,600; taxable salary after it must be higher than EUR 48,013. The cent-based estimate retains at least EUR 48,013.01 when an allowance is possible. Special salary norms and eligibility are not assessed."],"notes":["The 2026 example assumes a valid approved ruling for the full year, within its permitted term (normally up to five years). From 2027, awards first used in 2024 or later generally move to a 27% maximum; qualifying awards used by 31 December 2023 can retain 30% for their remaining term. The salary norm also depends on first-use date. Check the decision and current eligibility conditions.","The general 2026 taxable salary norm is strictly higher than EUR 48,013 after the tax-free allowance. Qualifying under-30 master's graduates have a different norm, and designated scientific researchers/medical trainees can have an exception; these profiles are not modeled. No tax-free allowance is applied where the entered gross does not leave room above the general norm."]}],"sources":[{"title":"Tarieven, bedragen en percentages loonheffingen vanaf 1 januari 2026 (uitgave 4, 25 June 2026)","url":"https://download.belastingdienst.nl/belastingdienst/docs/bijlage-nieuwsbrief-loonheffingen-2026-lh2091b64fd.pdf","publisher":"Belastingdienst","accessed":"2026-10-03"},{"title":"Bedragen minimumloon 2026","url":"https://www.rijksoverheid.nl/onderwerpen/minimumloon/bedragen-minimumloon/bedragen-minimumloon-2026","publisher":"Rijksoverheid","accessed":"2026-10-03"},{"title":"Netherlands: Individual taxes on personal income and other taxes (reviewed 29 May 2026)","url":"https://taxsummaries.pwc.com/netherlands/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Bruto naar netto tabel 2026","url":"https://www.salarisnetto.nl/bruto-netto/","publisher":"SalarisNetto.nl","accessed":"2026-10-03"},{"title":"Minimum wage 2026 — hourly rates and paid hours","url":"https://www.rijksoverheid.nl/themas/werk/minimumloon/bedragen-minimumloon/bedragen-minimumloon-2026","publisher":"Rijksoverheid","accessed":"2026-10-12"},{"title":"Holiday allowance — separate minimum entitlement","url":"https://www.rijksoverheid.nl/documenten/vraag-en-antwoord/vakantiedagen-en-vakantiegeld/hoe-hoog-is-mijn-vakantiegeld","publisher":"Rijksoverheid","accessed":"2026-10-12"},{"title":"Expat ruling — 2026 allowance and 2027 transition by first-use date","url":"https://www.rijksoverheid.nl/themas/werk/inkomstenbelasting/belastingvoordeel-buitenlandse-werknemers","publisher":"Rijksoverheid","accessed":"2026-10-12"},{"title":"Expat ruling — strict 2026 salary norm, approval and exceptions","url":"https://www.belastingdienst.nl/wps/wcm/connect/nl/buitenland/content/ik-kom-in-nederland-werken-30-procent-regeling-aanvragen","publisher":"Belastingdienst","accessed":"2026-10-12"}],"checks":{"official":0,"independent":7,"self":3,"byVariant":{"STD":{"official":0,"independent":7,"self":1},"R30":{"official":0,"independent":0,"self":2}}},"minimumHours":{"weekly":40,"annual":2080,"ageMinimum":21,"checked":"2026-10-12","scope":"Fixed full-time planning assumption, not a hours-input or contract-compliance check"},"minimumBasisVerification":{"checked":"2026-10-12","scope":"Current adult hourly floor, fixed 40-hour warning and separate holiday allowance only; actual hours and agreement coverage are unassessed"},"accuracyCorrections20261012R3":{"checked":"2026-10-12","expat":{"year":2026,"generalTaxableSalaryStrictlyGreaterThan":48013,"minimumRetainedCentConvention":48013.01,"allowanceCap":78600,"scope":"Full-year approved general-norm R30 profile only; special norms and eligibility not assessed; 2027 transition explained, not calculated"}}},"NO":{"code":"NO","name":"Norway","currency":"NOK","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Resident in Oslo (employer tax zone I), tax class 1 (single), no deductions beyond the standard ones","Private-sector employee with the statutory 4 weeks and 1 day of holiday and 10.2% holiday pay","Employer pays the statutory minimum occupational pension (OTP, 2% of salary up to 12G); no AFP or other tariff schemes"],"notes":["Holiday pay (10.2% of the previous year's pay) is paid in June instead of salary for the holiday weeks; only the part above the usual salary is shown as an extra.","Many employers pay more than the 2% minimum pension, and companies with collective agreements also pay AFP.","Work injury insurance is mandatory but priced by insurers; a typical premium is shown."],"minWage":null,"pay":{"extraPayments":[{"id":"holiday_pay","label":"Holiday pay above the holiday salary deduction","localName":"Feriepenger (10,2 %) minus ferietrekk","months":0.164385,"separatePayment":false,"basis":"law"}],"note":"Salaries are paid monthly. In June, holiday pay of 10.2% of last year's pay replaces the salary for the holiday weeks, which adds about 1.4% to annual pay."},"employer":[{"id":"otp","label":"Mandatory occupational pension (OTP)","localName":"Obligatorisk tjenestepensjon","category":"pension","base":"salary","ceiling":1638588,"rate":0.02,"basis":"law","note":"Statutory minimum of 2% of salary up to 12 times the base amount (12G)."},{"id":"aga","label":"Employer social security contribution (zone I)","localName":"Arbeidsgiveravgift","category":"pension","formula":"0.141 * (G + er('otp'))","basis":"law","note":"14.1% of pay, holiday pay and pension premiums in zone I (Oslo and most cities); lower rates apply in rural zones."},{"id":"injury","label":"Work injury insurance","localName":"Yrkesskadeforsikring","category":"injury","fixed":3000,"basis":"law","varies":"Mandatory insurance priced by insurers; typical office premium shown."}],"employee":[{"id":"trygdeavgift","label":"National insurance contribution","localName":"Trygdeavgift","category":"pension","base":"gross","formula":"min(0.076 * B, 0.25 * max(0, B - 99650))","taxDeductible":false,"basis":"law","note":"7.6% of pay; no contribution below NOK 99,650 and a reduced amount just above it."}],"incomeTax":{"components":[{"id":"ordinary","label":"Tax on ordinary income (municipal, county and state)","localName":"Skatt på alminnelig inntekt","base":"taxableGross","deductions":[{"label":"Standard deduction (46%, max NOK 95,700)","of":"taxableGross","rate":0.46,"max":95700},{"label":"Personal allowance","amount":114540}],"rate":0.22},{"id":"bracket","label":"Bracket tax","localName":"Trinnskatt","base":"taxableGross","brackets":[{"upTo":226100,"rate":0},{"upTo":318300,"rate":0.017},{"upTo":725050,"rate":0.04},{"upTo":980100,"rate":0.137},{"upTo":1467200,"rate":0.168},{"upTo":null,"rate":0.178}]}]},"sources":[{"title":"Satser 2026: trinnskatt, trygdeavgift, personfradrag, minstefradrag","url":"https://www.skatteetaten.no/satser/trinnskatt/?year=2026","publisher":"Skatteetaten","accessed":"2026-10-03"},{"title":"Satser 2026: arbeidsgiveravgift (zone I 14.1%)","url":"https://www.skatteetaten.no/satser/arbeidsgiveravgift/?year=2026","publisher":"Skatteetaten","accessed":"2026-10-03"},{"title":"Grunnbeløpet i folketrygden (G) from 1 May 2026: NOK 136,549","url":"https://www.nav.no/grunnbelopet","publisher":"NAV","accessed":"2026-10-03"},{"title":"Lønnskalkulator and lønnskostnadskalkulator 2026 (satser updated 27.09.2026)","url":"https://www.lonnskalkulator.no/","publisher":"lonnskalkulator.no","accessed":"2026-10-03"},{"title":"Norway: Taxes on personal income and other taxes (2026)","url":"https://taxsummaries.pwc.com/norway/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":4,"self":1}},"NP":{"code":"NP","name":"Nepal","currency":"NPR","taxYear":"2083/84 (2026-27)","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Income year 2083/84 (mid-July 2026 to mid-July 2027), resident individual taxed as single, salary is the only income","Basic salary is 60% of monthly gross pay; the employer is registered with the Social Security Fund (SSF)","Festival allowance of one month's basic salary paid once a year","Kathmandu; no remote-area allowance"],"notes":["SSF contributions are 31% of basic salary: 11% from the employee and 20% from the employer, which also covers gratuity and provident fund.","The yearly festival allowance (one month's basic pay, usually at Dashain) is required by the Labour Act and is included in gross pay.","Women whose only income is employment income get a 10% reduction of their income tax; it is not applied here."],"minWage":null,"pay":{"extraPayments":[{"id":"festival","label":"Festival allowance (Dashain)","months":0.6,"contributions":false,"basis":"law"}],"note":"One month of basic salary as festival allowance each year"},"employer":[{"id":"ssf","label":"Social Security Fund (employer)","localName":"SSF","category":"pension","base":"salary","baseFactor":0.6,"rate":0.2,"basis":"law","note":"20% of basic salary, including gratuity and provident fund"}],"employee":[{"id":"ssf","label":"Social Security Fund (employee)","localName":"SSF","category":"pension","base":"salary","baseFactor":0.6,"rate":0.11,"taxDeductible":false,"basis":"law","note":"11% of basic salary; deductible for tax within the retirement contribution limit"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Aayakar","base":{"parts":["taxableGross","er:ssf"]},"deductions":[{"label":"Retirement contributions (SSF), up to NPR 500,000 or one third of income","expr":"min(ee('ssf') + er('ssf'), 500000, base / 3)"}],"brackets":[{"upTo":1000000,"rate":0},{"upTo":1500000,"rate":0.1},{"upTo":2500000,"rate":0.2},{"upTo":4000000,"rate":0.27},{"upTo":null,"rate":0.29}]}]},"sources":[{"title":"Tax rates for natural persons for income year 2083/84 (Income Tax Act 2058)","url":"https://ird.gov.np/content/13609/tax-rate-for-natural-persons-for-the/","publisher":"Inland Revenue Department, Nepal","accessed":"2026-10-03"},{"title":"Tax rates and incentives (Economic Act 2083)","url":"https://ird.gov.np/category/taxrateincentives/","publisher":"Inland Revenue Department, Nepal","accessed":"2026-10-03"}],"checks":{"official":2,"independent":0,"self":1}},"NZ":{"code":"NZ","name":"New Zealand","currency":"NZD","taxYear":"2026/27","confidence":"high","assumptions":["Tax code M or ME, no student loan","KiwiSaver member at the default 3.5% rate"],"notes":["KiwiSaver is voluntary: new employees are enrolled automatically and can opt out. Employer contributions are paid before employer superannuation contribution tax.","The independent earner tax credit is included where it applies."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"ks","label":"KiwiSaver (employer)","category":"pension","base":"gross","rate":0.035,"basis":"law","note":"Gross contribution; ESCT is deducted from it before it reaches the fund"},{"id":"acc","label":"ACC work levy","category":"injury","base":"gross","rate":0.001,"ceiling":156641,"basis":"law","varies":"Depends on the industry classification; office rate shown"}],"employee":[{"id":"acc","label":"ACC earners' levy","category":"injury","base":"gross","rate":0.0175,"ceiling":156641,"taxDeductible":false,"basis":"law"},{"id":"ks","label":"KiwiSaver (employee)","category":"pension","base":"gross","rate":0.035,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","brackets":[{"upTo":15600,"rate":0.105},{"upTo":53500,"rate":0.175},{"upTo":78100,"rate":0.3},{"upTo":180000,"rate":0.33},{"upTo":null,"rate":0.39}],"adjustments":[{"type":"credit","label":"Independent earner tax credit","of":"gross","bands":[{"upTo":24000,"a":0,"b":0},{"upTo":66000,"a":0,"b":520},{"upTo":70000,"a":-0.13,"b":9100},{"upTo":null,"a":0,"b":0}]}]}]},"sources":[{"title":"New Zealand: taxes on personal income","url":"https://taxsummaries.pwc.com/new-zealand/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"New Zealand: other taxes (KiwiSaver, ACC)","url":"https://taxsummaries.pwc.com/new-zealand/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Tax rates for individuals","url":"https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals","publisher":"Inland Revenue","accessed":"2026-10-04"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":0,"independent":2,"self":3}},"OM":{"code":"OM","name":"Oman","currency":"OMR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Expatriate (non-GCC) employee by default; the Omani option covers the national social protection scheme","Basic salary is 60% of gross pay (end-of-service benefit is based on basic salary)","End-of-service benefit at the rate for the first 3 years of service"],"notes":["There is no personal income tax on salaries in 2026. A 5% personal income tax on annual income above OMR 42,000 starts on 1 January 2028.","The expatriate end-of-service benefit is shown as a yearly accrual of 15 days of basic salary (first 3 years); it rises to 30 days a year from the fourth year.","Health insurance, visa and work permit fees for expatriates are not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"maternity","label":"Maternity and paternity leave insurance","localName":"Social Protection Fund","category":"family","base":"contrib","rate":0.01,"basis":"law"},{"id":"sick","label":"Sick leave insurance","localName":"Social Protection Fund","category":"health","base":"contrib","rate":0.01,"basis":"law"},{"id":"eosb","label":"End-of-service benefit accrual","localName":"End of service benefit","category":"accrual","base":"contrib","baseFactor":0.6,"rate":0.041667,"basis":"law","note":"15 days of basic salary per year for the first 3 years, 30 days after"}],"employee":[],"incomeTax":{"components":[]},"variantLabel":"Employee type","defaultVariant":"EXPAT","variants":[{"code":"EXPAT","name":"Expatriate"},{"code":"NATIONAL","name":"Omani national","remove":{"employer":["eosb"]},"employer":[{"id":"retirement","label":"Retirement, disability and death insurance (employer)","localName":"Social Protection Fund","category":"pension","base":"contrib","ceiling":{"amount":3000,"period":"month"},"rate":0.11,"basis":"law"},{"id":"job_security","label":"Job security fund (employer)","localName":"Social Protection Fund","category":"unemployment","base":"contrib","rate":0.005,"basis":"law"},{"id":"injury","label":"Work injury insurance","localName":"Social Protection Fund","category":"injury","base":"contrib","ceiling":{"amount":3000,"period":"month"},"rate":0.01,"basis":"law"}],"employee":[{"id":"retirement","label":"Retirement, disability and death insurance (employee)","localName":"Social Protection Fund","category":"pension","base":"contrib","ceiling":{"amount":3000,"period":"month"},"rate":0.075,"basis":"law"},{"id":"job_security","label":"Job security fund (employee)","localName":"Social Protection Fund","category":"unemployment","base":"contrib","rate":0.005,"basis":"law"}],"assumptions":["Omani national covered by the Social Protection Fund (no end-of-service benefit)"]}],"sources":[{"title":"Oman, Individual, Other taxes (Social Protection Law contribution table)","url":"https://taxsummaries.pwc.com/oman/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Oman, Individual, Taxes on personal income and Significant developments (PIT from 2028)","url":"https://taxsummaries.pwc.com/oman/individual/significant-developments","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"EY Worldwide Personal Tax and Immigration Guide 2025-26 (March 2026 edition)","url":"https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf","publisher":"EY","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1,"byVariant":{"NATIONAL":{"official":0,"independent":2,"self":0},"EXPAT":{"official":0,"independent":0,"self":1}}}},"PA":{"code":"PA","name":"Panama","currency":"USD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Panama City; indefinite contract","Professional risk insurance at a typical office rate","No personal income tax deductions (mortgage or education interest)"],"notes":["Panama sets minimum wages by region, activity and company size rather than one national figure.","Employer social security rises to 14.25% from March 2027 and 15.25% from March 2029 under the 2025 social security reform."],"minWage":null,"pay":{"extraPayments":[{"id":"d13","label":"13th-month salary (three instalments)","months":1,"contributions":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + 13th month paid in April, August and December."},"employer":[{"id":"css_er","label":"Social security","localName":"Cuota patronal CSS","category":"pension","base":"contrib","rate":0.1325,"basis":"law"},{"id":"css_er_13","label":"Social security on 13th month","localName":"CSS sobre décimo tercer mes","category":"pension","base":"extra:d13","rate":0.1075,"basis":"law"},{"id":"se_er","label":"Education insurance","localName":"Seguro educativo","category":"other","base":"contrib","rate":0.015,"basis":"law"},{"id":"rp","label":"Professional risk insurance","localName":"Riesgos profesionales","category":"injury","base":"contrib","rate":0.0098,"basis":"law","varies":"The CSS sets the premium by activity, from under 1% for offices to 5.67%."},{"id":"cesantia","label":"Severance fund (seniority premium and indemnity)","localName":"Fondo de cesantía","category":"accrual","base":"contrib","rate":0.0225,"basis":"law"}],"employee":[{"id":"css","label":"Social security","localName":"Cuota obrera CSS","category":"pension","base":"contrib","rate":0.0975,"basis":"law","taxDeductible":false},{"id":"css_13","label":"Social security on 13th month","localName":"CSS sobre décimo tercer mes","category":"pension","base":"extra:d13","rate":0.0725,"basis":"law","taxDeductible":false},{"id":"se","label":"Education insurance","localName":"Seguro educativo","category":"other","base":"contrib","rate":0.0125,"basis":"law","taxDeductible":false}],"incomeTax":{"components":[{"id":"isr","label":"Income tax","localName":"Impuesto sobre la renta","base":"taxableGross","brackets":[{"upTo":11000,"rate":0},{"upTo":50000,"rate":0.15},{"upTo":null,"rate":0.25}]}]},"sources":[{"title":"Deducción del impuesto sobre la renta a asalariados en Panamá (tarifa art. 700 Código Fiscal, ejemplos)","url":"https://www.bdo.com.pa/getattachment/0075cacb-c358-49c1-a7c1-740cba842d7a/Deducciones-de-Impuesto-sobre-la-Renta-por-Pagos-de-Planilla-en-Panama.pdf?lang=es-PA","publisher":"BDO Panamá","accessed":"2026-10-02"},{"title":"Cuota patronal: primer aumento escalonado a partir del 1 de abril (CSS, Ley 462)","url":"https://www.tvn-2.com/nacionales/reformas-a-la-css-aumento-escalonado-cuota-patronal-caja-de-seguro-social_1_2182102.html","publisher":"TVN Noticias","accessed":"2026-10-02"},{"title":"Reforma de la Caja de Seguro Social 2025","url":"https://www.pluxee.pa/blog/reforma-caja-de-seguro-social-2025/","publisher":"Pluxee Panamá","accessed":"2026-10-02"},{"title":"Décimo tercer mes: Decreto de Gabinete 221 de 1971 y Ley 20 de 1992 (7.25%)","url":"https://www.planifacil.com/temas-de-ayuda/decimo-panama.html","publisher":"Planifácil","accessed":"2026-10-02"},{"title":"Descuentos salariales Panamá 2026 (CSS, seguro educativo, décimo)","url":"https://www.walletpty.com/blog/descuentos-salariales-panama","publisher":"WalletPTY","accessed":"2026-10-02"}],"checks":{"official":0,"independent":3,"self":1}},"PE":{"code":"PE","name":"Peru","currency":"PEN","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"high","assumptions":["Lima; private-sector general labour regime; employee in the private pension system (AFP Integra, balance-based commission, so no commission is deducted from pay)","Health through EsSalud (no private EPS), so the extraordinary bonus on gratificaciones is 9%","No family allowance (no children); no additional 3 UIT expense deduction","Income tax is the fifth-category tax for the full year, as the employer withholds it by December"],"notes":["Employees on the flow-based AFP commission pay 1.47% to 1.69% more; employees in the public ONP system pay 13% instead of the AFP items.","Mandatory group life insurance (Vida Ley) is paid by the employer from day one; premiums vary by insurer and are usually well under 1% of pay; not included.","The minimum wage rose to PEN 1,230 on 1 October 2026 and is due to reach PEN 1,300 in the first half of 2027."],"minWage":{"amount":1230,"period":"month","note":"Remuneración mínima vital from 1 October 2026 (DS 015-2026-TR)"},"pay":{"extraPayments":[{"id":"grat_jul","label":"July bonus (gratificación)","months":1,"contributions":false,"basis":"law"},{"id":"grat_dec","label":"December bonus (gratificación)","months":1,"contributions":false,"basis":"law"},{"id":"bonif","label":"Extraordinary bonus (9% of gratificaciones)","months":0.18,"contributions":false,"separatePayment":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + 2 gratificaciones + 9% extraordinary bonus on them."},"employer":[{"id":"essalud","label":"Health insurance","localName":"EsSalud","category":"health","base":"contrib","floor":{"amount":1230,"period":"month"},"rate":0.09,"basis":"law"},{"id":"cts","label":"Severance fund (CTS)","localName":"Compensación por tiempo de servicios","category":"accrual","base":"salary","rate":0.0972222222,"basis":"law","note":"One month of salary plus one sixth of the gratificaciones per year, deposited in May and November"}],"employee":[{"id":"afp","label":"Pension fund (AFP)","localName":"Aporte obligatorio AFP","category":"pension","base":"contrib","rate":0.1,"taxDeductible":false,"basis":"law"},{"id":"afp_ins","label":"AFP disability and survivors insurance","localName":"Prima de seguros AFP","category":"insurance","base":"contrib","ceiling":{"amount":12732.7,"period":"month"},"rate":0.0137,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"renta5","label":"Income tax","localName":"Impuesto a la renta de quinta categoría","base":"taxableGross","deductions":[{"label":"Standard deduction (7 UIT)","amount":38500}],"brackets":[{"upTo":27500,"rate":0.08},{"upTo":110000,"rate":0.14},{"upTo":192500,"rate":0.17},{"upTo":247500,"rate":0.2},{"upTo":null,"rate":0.3}]}]},"sources":[{"title":"Valores de la UIT (2026: S/ 5,500, D.S. 301-2025-EF)","url":"https://www.sunat.gob.pe/indicestasas/uit.html","publisher":"SUNAT","accessed":"2026-10-02"},{"title":"Ley del Impuesto a la Renta, capítulo VII (art. 53, escala) and capítulo VI (art. 46, 7 UIT)","url":"https://www.sunat.gob.pe/legislacion/renta/ley/capvii.pdf","publisher":"SUNAT","accessed":"2026-10-02"},{"title":"Comisiones y primas de seguros del SPP, devengue 2026-10","url":"https://www.sbs.gob.pe/app/spp/empleadores/comisiones_spp/paginas/comision_prima.aspx","publisher":"SBS","accessed":"2026-10-02"},{"title":"Sueldo mínimo en Perú: DS 015-2026-TR, RMV S/ 1,230 desde el 1 de octubre de 2026","url":"https://www.infobae.com/peru/2026/09/30/sueldo-minimo-en-peru-como-evoluciono-en-tres-decadas-la-fecha-del-alza-y-cual-es-el-nuevo-monto-que-figurara-en-tu-boleta-de-pago/","publisher":"Infobae","accessed":"2026-10-02"}],"checks":{"official":1,"independent":2,"self":1}},"PG":{"code":"PG","name":"Papua New Guinea","currency":"PGK","taxYear":"2026","confidence":"medium","assumptions":["Tax resident, single","Employer has 15 or more employees"],"notes":["Superannuation is compulsory for PNG citizens and voluntary for foreign employees."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"super","label":"Superannuation (employer)","category":"pension","base":"salary","rate":0.084,"basis":"law"}],"employee":[{"id":"super","label":"Superannuation","category":"pension","base":"salary","rate":0.06,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"swt","label":"Salary and wages tax","brackets":[{"upTo":20000,"rate":0},{"upTo":33000,"rate":0.3},{"upTo":70000,"rate":0.35},{"upTo":250000,"rate":0.4},{"upTo":null,"rate":0.42}]}]},"variantLabel":"Employee type","defaultVariant":"CITIZEN","variants":[{"code":"CITIZEN","name":"PNG citizen"},{"code":"EXPAT","name":"Foreign employee","remove":{"employer":["super"],"employee":["super"]},"assumptions":["No superannuation (voluntary for non-citizens)"]}],"sources":[{"title":"Papua New Guinea: taxes on personal income","url":"https://taxsummaries.pwc.com/papua-new-guinea/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Papua New Guinea: other taxes (superannuation)","url":"https://taxsummaries.pwc.com/papua-new-guinea/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Salary and Wages Tax Table text, effective 1 January 2023 (Tables A to C, fortnightly)","url":"https://static.irc.gov.pg/2022/December/QN1kRa-media-salaryandwagestaxtabletexteffective1january2023v119122022.pdf","publisher":"Internal Revenue Commission, Papua New Guinea","accessed":"2026-10-04"},{"title":"Papua New Guinea: Individual, significant developments (Income Tax Act 2025 effective 1 Jan 2026)","url":"https://taxsummaries.pwc.com/papua-new-guinea/individual/significant-developments","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":2,"independent":1,"self":1,"byVariant":{"CITIZEN":{"official":1,"independent":0,"self":1},"EXPAT":{"official":1,"independent":1,"self":0}}}},"PH":{"code":"PH","name":"Philippines","currency":"PHP","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Metro Manila (NCR) private-sector employee paid monthly, single, tax resident","13th-month pay of one month's basic salary paid in December","No de minimis benefits, allowances or bonuses other than the 13th-month pay","Contributions computed on monthly basic salary (13th-month pay is not subject to SSS, PhilHealth or Pag-IBIG)"],"notes":["SSS contributions are based on a monthly salary credit between PHP 5,000 and PHP 35,000, so they stop rising above about PHP 35,000 a month.","The 13th-month pay and other benefits are tax exempt up to PHP 90,000 a year in total.","Income tax shown is the annual tax due under the graduated rates, which the employer settles in the year-end annualisation."],"minWage":{"amount":755,"period":"day","note":"NCR non-agriculture daily minimum wage under Wage Order NCR-28, effective 26 Sep 2026"},"pay":{"extraPayments":[{"id":"13th","label":"13th-month pay","months":1,"basis":"law","contributions":false}],"note":"The 13th-month pay (1/12 of basic salary earned in the year) is due by 24 December."},"employer":[{"id":"sss","label":"Social Security System (SSS)","localName":"SSS employer share","category":"pension","base":"salary","floor":{"amount":5000,"period":"month"},"ceiling":{"amount":20000,"period":"month"},"formula":"12 * 0.10 * floor((B / 12 + 250) / 500) * 500","basis":"law","note":"10% of the monthly salary credit up to PHP 20,000"},{"id":"sss_mpf","label":"SSS Mandatory Provident Fund (MPF)","localName":"MySSS Pension Booster","category":"pension","base":"salary","ceiling":{"amount":35000,"period":"month"},"formula":"12 * 0.10 * max(0, floor((B / 12 + 250) / 500) * 500 - 20000)","basis":"law","note":"10% of the monthly salary credit between PHP 20,000 and PHP 35,000"},{"id":"ec","label":"Employees' Compensation (work injury)","localName":"EC contribution","category":"injury","base":"salary","ceiling":{"amount":35000,"period":"month"},"formula":"12 * (floor((B / 12 + 250) / 500) * 500 >= 15000 ? 30 : 10)","basis":"law","note":"PHP 10 a month, or PHP 30 from a monthly salary credit of PHP 15,000"},{"id":"philhealth","label":"PhilHealth health insurance","localName":"PhilHealth premium","category":"health","base":"salary","floor":{"amount":10000,"period":"month"},"ceiling":{"amount":100000,"period":"month"},"rate":0.025,"basis":"law","note":"Half of the 5% premium on basic salary between PHP 10,000 and PHP 100,000 a month"},{"id":"pagibig","label":"Pag-IBIG housing fund","localName":"HDMF","category":"housing","base":"salary","ceiling":{"amount":10000,"period":"month"},"rate":0.02,"basis":"law","note":"2% of salary up to PHP 10,000 a month (PHP 200 maximum)"}],"employee":[{"id":"sss","label":"Social Security System (SSS)","localName":"SSS employee share","category":"pension","base":"salary","floor":{"amount":5000,"period":"month"},"ceiling":{"amount":20000,"period":"month"},"formula":"12 * 0.05 * floor((B / 12 + 250) / 500) * 500","taxDeductible":true,"basis":"law","note":"5% of the monthly salary credit up to PHP 20,000"},{"id":"sss_mpf","label":"SSS Mandatory Provident Fund (MPF)","localName":"MySSS Pension Booster","category":"pension","base":"salary","ceiling":{"amount":35000,"period":"month"},"formula":"12 * 0.05 * max(0, floor((B / 12 + 250) / 500) * 500 - 20000)","taxDeductible":true,"basis":"law","note":"5% of the monthly salary credit between PHP 20,000 and PHP 35,000"},{"id":"philhealth","label":"PhilHealth health insurance","localName":"PhilHealth premium","category":"health","base":"salary","floor":{"amount":10000,"period":"month"},"ceiling":{"amount":100000,"period":"month"},"rate":0.025,"taxDeductible":true,"basis":"law"},{"id":"pagibig","label":"Pag-IBIG housing fund","localName":"HDMF","category":"housing","base":"salary","ceiling":{"amount":10000,"period":"month"},"rate":0.02,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Withholding tax on compensation","base":"taxableGross","deductions":[{"label":"SSS, PhilHealth and Pag-IBIG employee shares","contributions":"deductible"},{"label":"13th-month pay exemption (up to PHP 90,000)","of":"extra:13th","rate":1,"max":90000}],"brackets":[{"upTo":250000,"rate":0},{"upTo":400000,"rate":0.15},{"upTo":800000,"rate":0.2},{"upTo":2000000,"rate":0.25},{"upTo":8000000,"rate":0.3},{"upTo":null,"rate":0.35}]}]},"sources":[{"title":"Circular 2024-006: Schedule of SSS contributions effective January 2025","url":"https://www.sss.gov.ph/wp-content/uploads/2024/12/CI-2024-006-Publication.pdf","publisher":"Social Security System","accessed":"2026-10-02"},{"title":"PhilHealth sets 5% premium contribution rate for 2026","url":"https://pia.gov.ph/news/philhealth-sets-5-premium-contribution-rate-for-2026/","publisher":"Philippine Information Agency","accessed":"2026-10-02"},{"title":"Pag-IBIG Fund explains hike in monthly contribution starting Feb. 2024","url":"https://pia.gov.ph/news/pag-ibig-fund-explains-hike-in-monthly-contribution-starting-feb-2024/","publisher":"Philippine Information Agency","accessed":"2026-10-02"},{"title":"BIR Withholding Tax Calculator (employees earning purely compensation income)","url":"https://web-services.bir.gov.ph/tax_calculator/wt_calculator.html","publisher":"Bureau of Internal Revenue","accessed":"2026-10-02"},{"title":"NCR current daily minimum wage rates (Wage Order NCR-28)","url":"https://nwpc.dole.gov.ph/regionandwages/ncr/","publisher":"National Wages and Productivity Commission","accessed":"2026-10-02"},{"title":"Philippines: Individual taxes on personal income and income determination","url":"https://taxsummaries.pwc.com/philippines/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries (reviewed 2 July 2026)","accessed":"2026-10-02"},{"title":"Annex E, RR 11-2018: revised withholding tax table effective 1 January 2023 and onwards","url":"https://bir-cdn.bir.gov.ph/local/pdf/Annex%20E%20RR%2011-2018.pdf","publisher":"Bureau of Internal Revenue","accessed":"2026-10-04"},{"title":"How much tax do you pay on a PHP 100,000 salary in the Philippines? (2026)","url":"https://taxify.ph/blog/how-much-tax-100000-salary-philippines/","publisher":"Taxify PH","accessed":"2026-10-04"}],"checks":{"official":3,"independent":3,"self":0}},"PK":{"code":"PK","name":"Pakistan","currency":"PKR","taxYear":"2026-27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Tax year 2027 (1 July 2026 to 30 June 2027) salaried rates; salary is more than 75% of taxable income","All pay is taxable salary (no tax-exempt medical allowance in the package)","Old-age benefit (EOBI) contributions are fixed amounts based on a minimum wage of PKR 40,000 a month"],"notes":["Many salary packages include a medical allowance of up to 10% of basic pay, which is tax free; that would lower the income tax shown.","Provincial employees' social security (6% paid by the employer) only covers lower-paid workers and is not included.","Gratuity or provident fund schemes are common but are not required for most office staff, so they are not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"eobi","label":"Old-age benefits (employer)","localName":"EOBI","category":"pension","base":"contrib","fixed":{"amount":2000,"period":"month"},"basis":"law","note":"5% of the minimum wage, the same for every salary level"}],"employee":[{"id":"eobi","label":"Old-age benefits (employee)","localName":"EOBI","category":"pension","base":"contrib","fixed":{"amount":400,"period":"month"},"taxDeductible":false,"basis":"law","note":"1% of the minimum wage"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Income tax on salary","base":"taxableGross","brackets":[{"upTo":600000,"rate":0},{"upTo":1200000,"rate":0.01},{"upTo":2200000,"rate":0.11},{"upTo":3200000,"rate":0.2},{"upTo":4100000,"rate":0.25},{"upTo":5600000,"rate":0.29},{"upTo":7000000,"rate":0.32},{"upTo":null,"rate":0.35}]}]},"sources":[{"title":"Finance Bill 2026 (salaried income tax table, First Schedule Part I Division I)","url":"https://www.finance.gov.pk/tpo_updates/Finance_Bill_2026.pdf","publisher":"Finance Division, Government of Pakistan","accessed":"2026-10-03"},{"title":"Pakistan, Individual, Taxes on personal income and Significant developments (Finance Act 2026)","url":"https://taxsummaries.pwc.com/pakistan/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Pakistan, Individual, Sample personal income tax calculation 2026/27","url":"https://taxsummaries.pwc.com/pakistan/individual/sample-personal-income-tax-calculation","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Employees' Old-Age Benefits Institution: contributions of 5% (employer) and 1% (employee) of minimum wages","url":"http://www.eobi.gov.pk/","publisher":"EOBI","accessed":"2026-10-03"},{"title":"Salary income tax calculator 2026-2027 and current tax slabs","url":"https://taxcalculator.pk/current-tax-slab","publisher":"taxcalculator.pk","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"PL":{"code":"PL","name":"Poland","currency":"PLN","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Employment contract (umowa o pracę), employee works in the town where they live (standard employment costs of PLN 250 a month)","Single tax resident, age 35, no children, tax-reducing amount applied by the employer, no reliefs for young people, parents or returnees","Employee capital plan (PPK) at the basic rates: employer 1.5%, employee 2% of gross pay","Accident insurance at 1.67%","Income tax shown as the annual liability; monthly advances give almost the same total"],"notes":["PPK enrolment is automatic but the employee can opt out by written declaration. Without PPK the employer saves 1.5% and the employee keeps 2% of gross pay, and the employer 1.5% is no longer taxed.","Pension and disability contributions stop once pay in the calendar year reaches PLN 282,600 (30 times the projected average wage).","The accident insurance rate is set for each employer between 0.67% and 3.33%. The 1.67% rate shown is the standard rate.","Health insurance (9%) is not deductible from income tax.","The 4% solidarity levy on yearly income above PLN 1 million is paid by the employee with a separate annual return, not withheld from salary.","Not included: the company social benefits fund (ZFŚS, PLN 2,943.23 per employee in 2026), which employers with 50 or more full-time staff must fund unless their pay rules opt out, and the PFRON disability levy, which depends on the whole workforce."],"minWage":{"amount":4806,"period":"month","note":"Minimum wage from 1 January 2026 (Dz.U. 2025 poz. 1242)"},"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension insurance","localName":"Ubezpieczenie emerytalne","category":"pension","ceiling":282600,"rate":0.0976,"basis":"law","note":"9.76% employer share, up to PLN 282,600 a year"},{"id":"disability","label":"Disability insurance","localName":"Ubezpieczenie rentowe","category":"pension","ceiling":282600,"rate":0.065,"basis":"law","note":"6.5% employer share, up to PLN 282,600 a year"},{"id":"accident","label":"Accident insurance","localName":"Ubezpieczenie wypadkowe","category":"injury","rate":0.0167,"basis":"law","varies":"ZUS sets the rate for each employer (0.67% to 3.33%); the standard 1.67% rate is shown."},{"id":"fp_fs","label":"Labour Fund and Solidarity Fund","localName":"Fundusz Pracy i Fundusz Solidarnościowy","category":"unemployment","rate":0.0245,"basis":"law","note":"1.00% Labour Fund plus 1.45% Solidarity Fund, no annual cap"},{"id":"fgsp","label":"Guaranteed Employee Benefits Fund","localName":"Fundusz Gwarantowanych Świadczeń Pracowniczych (FGŚP)","category":"other","rate":0.001,"basis":"law"},{"id":"ppk","label":"Employee capital plan (PPK), employer basic contribution","localName":"Pracownicze Plany Kapitałowe","category":"pension","rate":0.015,"basis":"law","note":"1.5% of gross pay; stops if the employee opts out of PPK"}],"employee":[{"id":"pension","label":"Pension insurance","localName":"Ubezpieczenie emerytalne","category":"pension","ceiling":282600,"rate":0.0976,"taxDeductible":true,"basis":"law","note":"9.76% employee share, up to PLN 282,600 a year"},{"id":"disability","label":"Disability insurance","localName":"Ubezpieczenie rentowe","category":"pension","ceiling":282600,"rate":0.015,"taxDeductible":true,"basis":"law","note":"1.5% employee share, up to PLN 282,600 a year"},{"id":"sickness","label":"Sickness insurance","localName":"Ubezpieczenie chorobowe","category":"health","rate":0.0245,"taxDeductible":true,"basis":"law","note":"No annual cap"},{"id":"health","label":"Health insurance","localName":"Ubezpieczenie zdrowotne (NFZ)","category":"health","formula":"0.09 * max(0, C - ee('pension') - ee('disability') - ee('sickness'))","taxDeductible":false,"basis":"law","note":"9% of gross pay minus employee social contributions; not deductible from tax"},{"id":"ppk","label":"Employee capital plan (PPK), employee basic contribution","localName":"Pracownicze Plany Kapitałowe","category":"pension","rate":0.02,"taxDeductible":false,"basis":"law","note":"2% of gross pay, paid from net salary; the employee may opt out"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Podatek dochodowy od osób fizycznych (PIT)","base":{"parts":["taxableGross","er:ppk"]},"deductions":[{"label":"Employee social insurance contributions","contributions":"deductible"},{"label":"Standard employment costs (PLN 250 a month)","amount":3000}],"roundTaxable":1,"brackets":[{"upTo":120000,"rate":0.12},{"upTo":null,"rate":0.32}],"adjustments":[{"type":"credit","label":"Tax-reducing amount (PLN 300 a month)","amount":3600}],"round":"round","note":"Employer PPK contributions are taxable income for the employee"},{"id":"solidarity","label":"Solidarity levy (4% of income above PLN 1 million)","localName":"Danina solidarnościowa","base":"componentTaxable:pit","brackets":[{"upTo":1000000,"rate":0},{"upTo":null,"rate":0.04}],"round":"round","note":"Paid by the employee with a separate annual return"}]},"sources":[{"title":"Wysokość składek na ubezpieczenia społeczne (2026 limits: projected average wage PLN 9,420, annual limit PLN 282,600, rates)","url":"https://www.zus.pl/baza-wiedzy/skladki-wskazniki-odsetki/skladki/wysokosc-skladek-na-ubezpieczenia-spoleczne","publisher":"ZUS (Social Insurance Institution)","accessed":"2026-10-03"},{"title":"Składki na FP, FS i FGŚP","url":"https://www.zus.pl/firmy/rozliczenia-z-zus/skladki-na-ubezpieczenia/fp-fs-i-fgsp","publisher":"ZUS","accessed":"2026-10-03"},{"title":"Minimalne wynagrodzenie za pracę od 2003 r.","url":"https://www.zus.pl/baza-wiedzy/skladki-wskazniki-odsetki/wskazniki/minimalne-wynagrodzenie-za-prace-od-2003-r","publisher":"ZUS","accessed":"2026-10-03"},{"title":"Poland: Individual taxes on personal income, other taxes, sample calculation (last reviewed 11 August 2026)","url":"https://taxsummaries.pwc.com/poland/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Kalkulator wynagrodzeń 2026 (annual tables with PPK, employer view)","url":"https://wynagrodzenia.pl/kalkulator-wynagrodzen","publisher":"Sedlak & Sedlak (wynagrodzenia.pl)","accessed":"2026-10-03"},{"title":"Wszystko o ZFŚS w 2026 r. (write-off PLN 2,943.23 = 37.5% x 7,848.60)","url":"https://serwiskadrowego.pl/2026/02/wszystko-o-zfss-w-2026-r-odpisy-zasady-przyznawania-swiadczen-regulamin-kalkulator/","publisher":"SerwisKadrowego.pl","accessed":"2026-10-03"}],"checks":{"official":0,"independent":5,"self":3}},"PR":{"code":"PR","name":"Puerto Rico","currency":"USD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Single resident of Puerto Rico, age 35, wages are the only income (Puerto Rico source, so no federal income tax)","Private-sector office employee hired on or after 26 January 2017 and beyond the first year of employment. Employer has more than 20 employees for more than 26 weeks in the October-to-September bonus eligibility period; employee has at least 1,350 covered hours in that period.","Personal exemption only, no itemized deductions","Twelve identical regular salary months are assumed to match wages earned in the covered 1 October to 30 September bonus period. No approved insufficient-profit exemption, credit for another bonus, or higher collective-agreement bonus is assumed."],"notes":["Puerto Rico residents pay Puerto Rico income tax instead of federal income tax on local wages, but Social Security and Medicare apply as in the states.","Workers' compensation premiums (State Insurance Fund, CFSE) are mandatory but depend on the occupation class and are not included.","Chauffeur's insurance applies only to employees who drive for work and is not included.","Christmas bonus: this qualifying post-2017, beyond-first-year, larger-employer profile receives 2% of covered October-to-September wages, capped at USD 600. The bonus is normally payable between 15 November and 15 December. Annual input includes the modeled bonus; monthly input is regular salary with the bonus added.","The first employment year uses 50% of the otherwise applicable bonus. Earlier hires, employers with 20 or fewer employees, employees without the required covered hours, excluded sectors, approved insufficient-profit exemptions, credits for other bonuses and different collective-agreement entitlements are not modeled by this profile. Confirm the actual entitlement before hiring."],"minWage":{"amount":10.5,"period":"hour","note":"Puerto Rico minimum wage from 1 July 2024 (Act 47-2021)"},"pay":{"extraPayments":[{"id":"xmas","label":"Christmas bonus (qualifying post-2017 profile)","localName":"Bono de Navidad","months":0.24,"basis":"law","when":{"maxMonthly":2500},"separatePayment":true},{"id":"xmas","label":"Christmas bonus (qualifying post-2017 profile)","localName":"Bono de Navidad","amount":600,"basis":"law","when":{"minMonthly":2500},"separatePayment":true}],"note":"For the stated qualifying post-2017, beyond-first-year profile at an employer with more than 20 employees for more than 26 weeks: 2% of covered October-to-September wages, capped at USD 600; normally paid between 15 November and 15 December. Twelve steady regular salary months are assumed to match that covered wage period. Other eligibility, tenure and employer profiles are excluded."},"employer":[{"id":"ss","label":"Social Security","localName":"OASDI (FICA)","category":"pension","base":"gross","rate":0.062,"ceiling":184500,"basis":"law"},{"id":"medicare","label":"Medicare","localName":"HI (FICA)","category":"health","base":"gross","rate":0.0145,"basis":"law"},{"id":"futa","label":"Federal unemployment tax (FUTA)","category":"unemployment","base":"gross","rate":0.006,"ceiling":7000,"basis":"law"},{"id":"sui","label":"Puerto Rico unemployment insurance","localName":"Seguro por desempleo","category":"unemployment","base":"gross","rate":0.034,"ceiling":7000,"basis":"law","varies":"New-employer rate; experience rates run 2.0% to 5.4%"},{"id":"sui_sa","label":"Unemployment special assessment","category":"unemployment","base":"gross","rate":0.01,"ceiling":7000,"basis":"law"},{"id":"sinot","label":"Temporary disability insurance (employer)","localName":"SINOT","category":"insurance","base":"gross","rate":0.003,"ceiling":9000,"basis":"law"}],"employee":[{"id":"ss","label":"Social Security","localName":"OASDI (FICA)","category":"pension","base":"gross","rate":0.062,"ceiling":184500,"taxDeductible":false,"basis":"law"},{"id":"medicare","label":"Medicare","localName":"HI (FICA)","category":"health","base":"gross","rate":0.0145,"taxDeductible":false,"basis":"law"},{"id":"medicare_add","label":"Additional Medicare Tax","category":"health","base":"gross","brackets":[{"upTo":200000,"rate":0},{"upTo":null,"rate":0.009}],"taxDeductible":false,"basis":"law"},{"id":"sinot","label":"Temporary disability insurance (employee)","localName":"SINOT","category":"insurance","base":"gross","rate":0.003,"ceiling":9000,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Puerto Rico income tax","localName":"Contribución sobre ingresos","base":"taxableGross","deductions":[{"label":"Personal exemption","amount":3500}],"brackets":[{"upTo":9000,"rate":0},{"upTo":25000,"rate":0.07},{"upTo":41500,"rate":0.14},{"upTo":61500,"rate":0.25},{"upTo":null,"rate":0.33}],"adjustments":[{"type":"add","label":"Gradual adjustment tax (income above $500,000)","expr":"min(0.33 * 3500 + 8895, 0.05 * max(0, T - 500000))"},{"type":"credit","label":"Tax reduction (pay 92% of tax up to $100,000 gross income, 95% above)","expr":"tax * (G <= 100000 ? 0.08 : 0.05)"}],"note":"Annual liability; withholding tables may differ slightly"}]},"sources":[{"title":"Puerto Rico: Individual, taxes on personal income (reviewed 7 Aug 2026)","url":"https://taxsummaries.pwc.com/puerto-rico/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Puerto Rico: Individual, deductions (personal exemption, no standard deduction)","url":"https://taxsummaries.pwc.com/puerto-rico/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Publication 15 (2026), Employer's Tax Guide: Social Security and Medicare, FUTA","url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","publisher":"Internal Revenue Service","accessed":"2026-10-02"},{"title":"State unemployment insurance wage bases and tax rates for 2026 (Puerto Rico row)","url":"https://taxnews.ey.com/Login/ViewNewsAttachment.aspx?AlertID=187400&AttachmentName=6rAxVHmQusZLvybcLgtq98%2FO1i6m4gVha4oGmHnCYsohaLmqyt9MPLL9crRC5JtU&ualertID=null","publisher":"EY Tax News","accessed":"2026-10-02"},{"title":"Tablas de retención (withholding tables and instructions)","url":"https://hacienda.pr.gov/comerciantes/patronos-y-agentes-retenedores/tablas-de-retencion-withholding-tables","publisher":"Departamento de Hacienda de Puerto Rico","accessed":"2026-10-02"},{"title":"Law 148-1969 Article 1/2/5/6/7 — qualifying post-2017 bonus, tenure, covered hours and exclusions; OGP reference compilation revised 15 April 2024","url":"https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/Sueldos/148-1969.pdf","publisher":"Government of Puerto Rico, Office of Management and Budget","accessed":"2026-10-13"},{"title":"2023 TSPR 86 — post-2017 larger-employer bonus and limitations of statutory profit exemption","url":"https://dts.poderjudicial.pr/ts/2023/2023tspr86.pdf","publisher":"Supreme Court of Puerto Rico","accessed":"2026-10-13"}],"checks":{"official":1,"independent":1,"self":3},"accuracyCorrections20261013R5":{"checked":"2026-10-13","scope":"Christmas bonus only for the explicit qualifying post-2017, beyond-first-year, larger-employer profile; other Puerto Rico taxes and rates not newly certified","christmasBonus":{"rateOfCoveredRegularWages":0.02,"annualCapUSD":600,"employeeHiredOnOrAfter":"2017-01-26","firstYearModeled":false,"firstYearMultiplierExcluded":0.5,"employerEmployeesStrictlyGreaterThan":20,"employerWeeksStrictlyGreaterThan":26,"minimumCoveredHours":1350,"coveredWagePeriod":"1 October to 30 September","steadyCoveredWagesAssumed":true,"profitExemptionModeled":false,"otherBonusCreditModeled":false},"sourceURLs":["https://bvirtualogp.pr.gov/ogp/Bvirtual/leyesreferencia/PDF/Sueldos/148-1969.pdf","https://dts.poderjudicial.pr/ts/2023/2023tspr86.pdf"]}},"PS":{"code":"PS","name":"Palestine","currency":"ILS","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Ramallah (West Bank), resident employee in the private sector","No transport allowance is paid (a transport allowance is tax-free up to 10% of annual salary)"],"notes":["There are no social security contributions: the 2016 social security law was suspended in 2019.","Employers owe an end-of-service gratuity of one month's pay for each year of service. It is shown as a monthly accrual of one twelfth of pay.","Employers must insure staff against work injury with a private insurer. The premium varies and is not included.","Salaries are often paid in US dollars or Jordanian dinars. Income tax is calculated in shekels."],"minWage":{"amount":1880,"period":"month","note":"National minimum wage from 1 January 2022"},"pay":{"extraPayments":[]},"employer":[{"id":"eos","label":"End-of-service gratuity (accrual)","localName":"مكافأة نهاية الخدمة","category":"accrual","base":"contrib","formula":"B / 12","basis":"law","note":"One month's pay per year of service, accrued at one twelfth of pay"}],"employee":[],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"ضريبة الدخل","base":"taxableGross","deductions":[{"label":"Resident exemption","amount":36000}],"brackets":[{"upTo":75000,"rate":0.05},{"upTo":150000,"rate":0.1},{"upTo":null,"rate":0.15}],"note":"Rates of 5%, 10% and 15% after the ILS 36,000 resident exemption"}]},"sources":[{"title":"Palestinian territories Individual - Taxes on personal income (last reviewed 12 August 2026)","url":"https://taxsummaries.pwc.com/palestinian-territories/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Palestinian territories Individual - Deductions (resident exemption ILS 36,000)","url":"https://taxsummaries.pwc.com/palestinian-territories/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Palestinian territories Individual - Sample personal income tax calculation","url":"https://taxsummaries.pwc.com/palestinian-territories/individual/sample-personal-income-tax-calculation","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Palestinian territories Individual - Other taxes (no social security contributions)","url":"https://taxsummaries.pwc.com/palestinian-territories/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Decree-Law No. 8 of 2011 on income tax (art. 12 exemptions)","url":"https://maqam.najah.edu/legislation/139/","publisher":"An-Najah National University legislation portal (Maqam)","accessed":"2026-10-03"},{"title":"Income tax for individuals: exemptions and deductions","url":"https://monshati.ps/en/page/income-tax","publisher":"Monshati","accessed":"2026-10-03"},{"title":"Hire employees in Palestine: 2026 EOR, payroll and employment guide (minimum wage ILS 1,880, end-of-service gratuity)","url":"https://www.globalexpansion.com/countrypedia/palestine","publisher":"Global Expansion","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":2}},"PT":{"code":"PT","name":"Portugal","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Mainland Portugal, single tax resident, no dependants, only employment income (category A)","Not under the IRS Jovem or former non-habitual resident regimes","Income tax shown as the final annual liability (IRS), not the monthly withholding","Includes the standard general household expenses credit (EUR 250), which requires at least EUR 715 of invoiced expenses","Salary paid in 14 instalments: 12 months plus holiday and Christmas allowances"],"notes":["Mandatory work accident insurance is a private policy priced by insurers and is not included.","Monthly withholding tables usually withhold slightly more than the final tax; the difference is refunded after the annual return.","Contributions to the work compensation funds (FCT and FGCT) are not due in 2026."],"minWage":{"amount":12880,"period":"year","note":"Minimum wage 2026: EUR 920 a month, paid 14 times"},"pay":{"extraPayments":[{"id":"holiday","label":"Holiday allowance","localName":"Subsídio de férias","months":1,"basis":"law"},{"id":"christmas","label":"Christmas allowance","localName":"Subsídio de Natal","months":1,"basis":"law"}],"note":"Salaries are paid 14 times a year: 12 monthly salaries plus holiday and Christmas allowances."},"employer":[{"id":"ss","label":"Social security","localName":"Taxa Social Única (entidade empregadora)","category":"pension","rate":0.2375,"basis":"law","note":"Covers pensions, sickness, family and unemployment benefits"}],"employee":[{"id":"ss","label":"Social security","localName":"Taxa Social Única (trabalhador)","category":"pension","rate":0.11,"taxDeductible":false,"basis":"law","note":"Deducted from taxable income only when it exceeds the standard deduction (EUR 4,587.09)"}],"incomeTax":{"components":[{"id":"irs","label":"Income tax","localName":"IRS","base":"taxableGross","deductions":[{"label":"Specific deduction (standard or social security if higher)","expr":"max(4587.09, ee('ss'))"},{"label":"Minimum subsistence allowance","when":{"maxAnnual":16543.61},"expr":"min(max(0, TG - max(4587.09, ee('ss'))), TG <= 12880 ? max(0, 12880 - max(4587.09, ee('ss')) - 2000) : (TG <= 14641.667 ? max(0, 12880 - 2.6 * (TG - 12880) - max(4587.09, ee('ss')) - 2000) : max(0, 14641.667 - 8342 - 1.35 * (TG - 14641.667) - max(4587.09, ee('ss')))))"}],"brackets":[{"upTo":8342,"rate":0.125},{"upTo":12587,"rate":0.157},{"upTo":17838,"rate":0.212},{"upTo":23089,"rate":0.241},{"upTo":29397,"rate":0.311},{"upTo":43090,"rate":0.349},{"upTo":46566,"rate":0.431},{"upTo":86634,"rate":0.446},{"upTo":null,"rate":0.48}],"adjustments":[{"type":"credit","label":"General household expenses credit","amount":250}]},{"id":"solidarity","label":"Additional solidarity rate","localName":"Taxa adicional de solidariedade","base":"componentTaxable:irs","brackets":[{"upTo":80000,"rate":0},{"upTo":250000,"rate":0.025},{"upTo":null,"rate":0.05}]}]},"sources":[{"title":"Código do IRS, artigos 25, 68, 68-A, 70 (redação em vigor 2026)","url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68.aspx","publisher":"Autoridade Tributária e Aduaneira","accessed":"2026-10-03"},{"title":"Portugal: Taxes on personal income, Other taxes, Tax credits (reviewed 3 October 2026)","url":"https://taxsummaries.pwc.com/portugal/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"DL 115/2023 FAQ: FCT and FGCT contributions","url":"https://www.fundoscompensacao.pt/dl-115/2023-de-15-dez-faq","publisher":"Fundos de Compensação (Instituto de Informática, Segurança Social)","accessed":"2026-10-03"}],"checks":{"official":2,"independent":6,"self":1}},"PY":{"code":"PY","name":"Paraguay","currency":"PYG","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Asunción; employee insured with IPS","Personal income tax (IRP) computed with no documented personal expenses: only the IPS contribution is deducted","Aguinaldo of one month paid in December"],"notes":["Personal income tax applies only when annual salary income exceeds PYG 80 million; employees can then deduct documented personal and family expenses, which often reduces the tax well below the figure shown.","Severance is paid on dismissal and is not included."],"minWage":{"amount":3044000,"period":"month","note":"General minimum wage 2026 (reported value)"},"pay":{"extraPayments":[{"id":"aguinaldo","label":"Year-end bonus (aguinaldo)","months":1,"contributions":false,"taxable":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + aguinaldo of one month."},"employer":[{"id":"ips_er","label":"Social security (IPS)","localName":"Aporte patronal IPS","category":"pension","base":"contrib","rate":0.165,"basis":"law","note":"Pension, health and maternity insurance; includes the vocational training levy share"}],"employee":[{"id":"ips","label":"Social security (IPS)","localName":"Aporte obrero IPS","category":"pension","base":"contrib","rate":0.09,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"irp","label":"Personal income tax","localName":"IRP (servicios personales)","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"}],"brackets":[{"upTo":50000000,"rate":0.08},{"upTo":150000000,"rate":0.09},{"upTo":null,"rate":0.1}],"adjustments":[{"type":"zeroBelow","of":"base","threshold":80000000,"reliefRate":1000}],"note":"Not payable when annual salary income is PYG 80 million or less"}]},"sources":[{"title":"Impuesto a la Renta Personal: renta por servicios personales (cartilla)","url":"https://www.dnit.gov.py/documents/20123/233435/IRP+Cartilla+al+30.07.24.pdf/4d86e05b-f11f-1d82-82a1-7646ac962cfa?t=1722351619203.pdf","publisher":"DNIT (Dirección Nacional de Ingresos Tributarios)","accessed":"2026-10-02"},{"title":"Personal income tax in Paraguay (IRP): guide and 2026 rates","url":"https://goparaguay.co/en/blog/paraguay-personal-income-tax-irp-2026","publisher":"GoParaguay","accessed":"2026-10-02"},{"title":"Salario mínimo Paraguay 2026 y aportes IPS","url":"https://hacecuentas.com/py/trabajo/sueldo-neto","publisher":"Hacé Cuentas","accessed":"2026-10-02"},{"title":"Calculadora salario neto Paraguay 2026 (IPS 9% / 16.5%, aguinaldo exonerado del IRP)","url":"https://www.simulador.com/nomina-paraguay.html","publisher":"Simulador.com","accessed":"2026-10-02"}],"checks":{"official":2,"independent":1,"self":1}},"QA":{"code":"QA","name":"Qatar","currency":"QAR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Expatriate (non-GCC) employee by default; the Qatari option covers the state pension scheme","Basic salary is 60% of gross pay, the rest being housing and other allowances","End-of-service gratuity at the legal minimum of 3 weeks of basic salary per year of service"],"notes":["There is no personal income tax and no social security for expatriate employees in Qatar.","End-of-service gratuity is shown as a yearly accrual of 3 weeks of basic salary (5.83% of basic). Contracts may grant more.","Mandatory health insurance, visa, residence permit and recruitment costs are not included."],"minWage":{"amount":1000,"period":"month","note":"Minimum basic wage; QAR 500 housing and QAR 300 food allowances are also due unless provided"},"pay":{"extraPayments":[]},"employer":[{"id":"gratuity","label":"End-of-service gratuity accrual","localName":"End of service gratuity","category":"accrual","base":"contrib","baseFactor":0.6,"rate":0.058333,"basis":"law","note":"3 weeks of basic salary per year of service"}],"employee":[],"incomeTax":{"components":[]},"sources":[{"title":"Qatar, Individual, Taxes on personal income and Other taxes","url":"https://taxsummaries.pwc.com/qatar/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Qatar, Individual, Significant developments","url":"https://taxsummaries.pwc.com/qatar/individual/significant-developments","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"EY Worldwide Personal Tax and Immigration Guide 2025-26 (March 2026 edition)","url":"https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf","publisher":"EY","accessed":"2026-10-03"}],"variantLabel":"Employee type","defaultVariant":"EXPAT","variants":[{"code":"EXPAT","name":"Expatriate"},{"code":"NATIONAL","name":"Qatari national","remove":{"employer":["gratuity"]},"employer":[{"id":"grsia","label":"Pension and social insurance (employer)","localName":"GRSIA","category":"pension","base":"contrib","ceiling":{"amount":100000,"period":"month"},"rate":0.14,"basis":"law"}],"employee":[{"id":"grsia","label":"Pension and social insurance (employee)","localName":"GRSIA","category":"pension","base":"contrib","ceiling":{"amount":100000,"period":"month"},"rate":0.07,"basis":"law"}],"assumptions":["Qatari national working in the private sector, covered by the General Retirement and Social Insurance Authority"],"notes":["Qatari nationals receive a state pension instead of the end-of-service gratuity."]}],"checks":{"official":0,"independent":3,"self":4,"byVariant":{"EXPAT":{"official":0,"independent":2,"self":3},"NATIONAL":{"official":0,"independent":1,"self":1}}}},"RO":{"code":"RO","name":"Romania","currency":"RON","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Individual employment contract, normal working conditions, main job (funcție de bază)","Single tax resident, age 35, no dependants, so the personal deduction for no dependants applies","Professional services employer: no sector tax breaks (the IT, construction and agriculture schemes no longer apply)","Minimum wage of RON 4,325 a month (in force since 1 July 2026) used for the personal deduction and the minimum wage relief"],"notes":["Romania has no contribution ceilings for employees: pension 25%, health 10% and income tax 10% apply to the whole salary.","Employers pay only the 2.25% work insurance contribution on normal working conditions.","A personal deduction reduces the taxable income for monthly pay up to RON 2,000 above the minimum wage.","For pay at the minimum wage, RON 200 a month is exempt from contributions and income tax.","Not included: the disability employment levy that employers with 50 or more staff pay when fewer than 4% of staff are people with disabilities."],"minWage":{"amount":4325,"period":"month","note":"Gross minimum wage from 1 July 2026 (RON 4,050 from January to June 2026)"},"pay":{"extraPayments":[]},"employer":[{"id":"cam","label":"Work insurance contribution","localName":"Contribuția asiguratorie pentru muncă (CAM)","category":"other","formula":"0.0225 * max(0, C - (M <= 4325 ? 2400 : 0))","basis":"law","note":"2.25% of gross pay; funds unemployment, work injury, wage guarantee and sick pay"}],"employee":[{"id":"cas","label":"Pension contribution","localName":"Contribuția de asigurări sociale (CAS)","category":"pension","formula":"0.25 * max(0, C - (M <= 4325 ? 2400 : 0))","taxDeductible":true,"basis":"law","note":"25% of gross pay, no ceiling (includes 4.75% paid into the private pension pillar II)"},{"id":"cass","label":"Health insurance contribution","localName":"Contribuția de asigurări sociale de sănătate (CASS)","category":"health","formula":"0.10 * max(0, C - (M <= 4325 ? 2400 : 0))","taxDeductible":true,"basis":"law","note":"10% of gross pay, no ceiling"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Impozit pe venit","deductions":[{"label":"Minimum wage relief (RON 200 a month)","expr":"M <= 4325 ? 2400 : 0"},{"label":"Pension and health contributions","contributions":"deductible"},{"label":"Personal deduction","expr":"12 * round(4325 * (M <= 4325 ? 0.2 : max(0, 0.2 - 0.005 * ceil((M - 4325) / 50))))"}],"rate":0.1}]},"sources":[{"title":"Codul fiscal cu Normele metodologice (updated to OUG 38/2026): art. 64, 77, 138, 156, 220^3","url":"https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm","publisher":"ANAF (National Agency for Fiscal Administration)","accessed":"2026-10-03"},{"title":"Romania: Individual other taxes, deductions, taxes on personal income (last reviewed 25 September 2026)","url":"https://taxsummaries.pwc.com/romania/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Calculator salarii 2026 (October 2026, minimum wage 4,325)","url":"https://www.calculator-salarii.ro/2026/","publisher":"calculator-salarii.ro","accessed":"2026-10-03"},{"title":"Salariu net 2026 calculator (updated for HG 146/2026 and OUG 89/2025; minimum wage 4,050 Jan-Jun and 4,325 from July)","url":"https://www.calculatorsalariu.ro/","publisher":"calculatorsalariu.ro","accessed":"2026-10-03"}],"checks":{"official":0,"independent":4,"self":1}},"RS":{"code":"RS","name":"Serbia","currency":"RSD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Full-time employment contract, Serbian tax resident, age 35 (under 40), no dependants","Supplementary annual income tax estimated with an average annual salary of RSD 1,758,768 (12 x the RSD 146,564 average wage behind the 2026 contribution bases)"],"notes":["Salary tax is 10% of gross pay above a non-taxable RSD 34,221 a month.","Contributions are charged on at least RSD 51,297 and at most RSD 732,820 of monthly pay.","High earners also owe a supplementary annual income tax (10% or 15%) through their own annual return. People under 40 get an extra allowance of three average annual salaries. The threshold for 2026 will only be known in early 2027, so the amount shown is an estimate.","From 1 January 2027 the non-taxable amount rises to RSD 37,369 a month."],"minWage":{"amount":88265.19,"period":"month","note":"RSD 371 net per hour in 2026; RSD 65,296 net (RSD 88,265 gross) for a 176-hour month"},"pay":{"extraPayments":[]},"employer":[{"id":"pio","label":"Pension and disability insurance","localName":"Doprinos za PIO","category":"pension","floor":{"amount":51297,"period":"month"},"ceiling":{"amount":732820,"period":"month"},"rate":0.1,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Doprinos za zdravstveno osiguranje","category":"health","floor":{"amount":51297,"period":"month"},"ceiling":{"amount":732820,"period":"month"},"rate":0.0515,"basis":"law"}],"employee":[{"id":"pio","label":"Pension and disability insurance","localName":"Doprinos za PIO","category":"pension","floor":{"amount":51297,"period":"month"},"ceiling":{"amount":732820,"period":"month"},"rate":0.14,"taxDeductible":false,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Doprinos za zdravstveno osiguranje","category":"health","floor":{"amount":51297,"period":"month"},"ceiling":{"amount":732820,"period":"month"},"rate":0.0515,"taxDeductible":false,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Doprinos za slučaj nezaposlenosti","category":"unemployment","floor":{"amount":51297,"period":"month"},"ceiling":{"amount":732820,"period":"month"},"rate":0.0075,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"salary_tax","label":"Salary tax","localName":"Porez na zarade","deductions":[{"label":"Non-taxable amount (RSD 34,221 a month)","amount":{"amount":34221,"period":"month"}}],"rate":0.1},{"id":"annual","label":"Supplementary annual income tax (estimate)","localName":"Godišnji porez na dohodak građana","base":"gross","deductions":[{"label":"Employee contributions","contributions":["pio","health","unemployment"]},{"label":"Salary tax paid","component":"salary_tax"},{"label":"Allowance for taxpayers under 40 (3 average annual salaries)","amount":5276304},{"label":"Non-taxable threshold (3 average annual salaries)","amount":5276304},{"label":"Personal deduction (40% of the average annual salary)","expr":"min(703507.2, 0.5 * max(0, G - ee('pio') - ee('health') - ee('unemployment') - comp('salary_tax') - 10552608))"}],"brackets":[{"upTo":10552608,"rate":0.1},{"upTo":null,"rate":0.15}],"note":"Paid by the employee with an annual return; estimate based on the latest average wage"}]},"sources":[{"title":"Основице за уплату доприноса (2026 lowest and highest contribution bases)","url":"https://www.pio.rs/sr/osnovice-za-uplatu-doprinosa","publisher":"Republic Fund for Pension and Disability Insurance (PIO fond)","accessed":"2026-10-03"},{"title":"Serbia: Individual other taxes, income determination, significant developments, deductions (last reviewed 7 August 2026)","url":"https://taxsummaries.pwc.com/serbia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Zakon o porezu na dohodak građana (consolidated text, art. 15a, 16, 87 to 89)","url":"https://www.paragraf.rs/propisi/zakon_o_porezu_na_dohodak_gradjana.html","publisher":"Paragraf Lex","accessed":"2026-10-03"},{"title":"Minimalna zarada 2026 (net and gross by month, non-taxable amount 34,221)","url":"https://www.paragraf.rs/statistika/minimalna_zarada.html","publisher":"Paragraf Lex","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":2}},"RW":{"code":"RW","name":"Rwanda","currency":"RWF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Kigali, resident employee, primary employment","No transport allowance (maternity and occupational hazard contributions exclude transport allowance)","Pension at the 2026 rate of 6% employer and 6% employee"],"notes":["PAYE is charged on gross pay. Employee pension contributions do not reduce taxable income in Rwanda.","Pension contributions rise to 7% each from January 2027, then by 1 point a year to 10% each in 2030.","Not included: the RSSB medical scheme, which is optional for private-sector employers."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"RSSB pension (employer)","localName":"Rwanda Social Security Board pension scheme","category":"pension","base":"gross","rate":0.06,"basis":"law","note":"6% of gross salary in 2026, no ceiling"},{"id":"oh","label":"Occupational hazards insurance","localName":"RSSB occupational hazards scheme","category":"injury","base":"gross","rate":0.02,"basis":"law","note":"2% of gross salary excluding transport allowance"},{"id":"maternity","label":"Maternity leave benefits (employer)","localName":"RSSB maternity leave scheme","category":"family","base":"gross","rate":0.003,"basis":"law","note":"0.3% of gross salary excluding transport allowance"}],"employee":[{"id":"pension","label":"RSSB pension (employee)","localName":"Rwanda Social Security Board pension scheme","category":"pension","base":"gross","rate":0.06,"taxDeductible":false,"basis":"law","note":"6% of gross salary in 2026, not deductible for PAYE"},{"id":"maternity","label":"Maternity leave benefits (employee)","localName":"RSSB maternity leave scheme","category":"family","base":"gross","rate":0.003,"taxDeductible":false,"basis":"law","note":"0.3% of gross salary excluding transport allowance"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","brackets":[{"upTo":60000,"rate":0},{"upTo":100000,"rate":0.1},{"upTo":200000,"rate":0.2},{"upTo":null,"rate":0.3}],"bracketPeriod":"month","note":"Monthly bands from 0% to 30% on gross pay"},{"id":"cbhi","label":"Community-based health insurance","localName":"CBHI (Mutuelle de santé)","category":"social","base":"taxableGross","deductions":[{"label":"Employee pension and maternity","contributions":["pension","maternity"],"share":1},{"label":"PAYE","component":"paye","share":1}],"rate":0.005,"note":"0.5% of net pay after PAYE, pension and maternity contributions"}]},"sources":[{"title":"Rwanda Individual - Taxes on personal income (last reviewed 23 September 2026)","url":"https://taxsummaries.pwc.com/rwanda/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Rwanda Corporate - Other taxes: social security contributions (pension 2025-2030, occupational hazards, maternity, CBHI)","url":"https://taxsummaries.pwc.com/rwanda/corporate/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Rwanda Individual - Income determination (no relief for pension contributions)","url":"https://taxsummaries.pwc.com/rwanda/individual/income-determination","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Major Changes in Payroll calculations in Rwanda 2025","url":"https://netpipo.com/blog_details/53ec1c5f-9ba6-43b6-8447-ef6cc8121467","publisher":"Netpipo","accessed":"2026-10-03"},{"title":"Rwanda RSSB contributions 2025: what employers pay","url":"https://anoorehr.com/blog/rwanda-rssb-contributions-2025","publisher":"AnooreHR","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"SA":{"code":"SA","name":"Saudi Arabia","currency":"SAR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Basic salary plus housing allowance make up 90% of gross pay; the rest (for example transport allowance) does not count for social insurance","Expatriate employee by default; Saudi national options cover the GOSI pension and unemployment branches","End-of-service award accrued on basic salary plus housing allowance"],"notes":["There is no personal income tax on salaries in Saudi Arabia.","The end-of-service award is shown as a yearly accrual of half a month's pay per year (first 5 years). It rises to a full month per year after 5 years and is reduced if the employee resigns early.","Government fees for expatriates (monthly expatriate levy, work permit, iqama and visa fees) and mandatory medical insurance are paid by the employer but are not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"gosi_hazards","label":"Occupational hazards insurance","localName":"GOSI occupational hazards","category":"injury","base":"contrib","baseFactor":0.9,"ceiling":{"amount":45000,"period":"month"},"rate":0.02,"basis":"law","note":"2% of basic salary plus housing, up to SAR 45,000 a month"},{"id":"eosb","label":"End-of-service award accrual","localName":"End of service award","category":"accrual","base":"contrib","baseFactor":0.9,"rate":0.041667,"basis":"law","note":"Half a month of pay for each of the first 5 years of service"}],"employee":[],"incomeTax":{"components":[]},"variantLabel":"Employee type","defaultVariant":"EXPAT","variants":[{"code":"EXPAT","name":"Expatriate"},{"code":"NATIONAL","name":"Saudi national (insured before July 2024)","employer":[{"id":"gosi_annuities","label":"Pension insurance (employer)","localName":"GOSI annuities","category":"pension","base":"contrib","baseFactor":0.9,"ceiling":{"amount":45000,"period":"month"},"rate":0.09,"basis":"law"},{"id":"saned","label":"Unemployment insurance (employer)","localName":"SANED","category":"unemployment","base":"contrib","baseFactor":0.9,"ceiling":{"amount":45000,"period":"month"},"rate":0.0075,"basis":"law"}],"employee":[{"id":"gosi_annuities","label":"Pension insurance (employee)","localName":"GOSI annuities","category":"pension","base":"contrib","baseFactor":0.9,"ceiling":{"amount":45000,"period":"month"},"rate":0.09,"basis":"law"},{"id":"saned","label":"Unemployment insurance (employee)","localName":"SANED","category":"unemployment","base":"contrib","baseFactor":0.9,"ceiling":{"amount":45000,"period":"month"},"rate":0.0075,"basis":"law"}],"assumptions":["Saudi national with GOSI contribution periods before 3 July 2024 (old social insurance rules)"]},{"code":"NATIONAL_NEW","name":"Saudi national (first insured from July 2024)","employer":[{"id":"gosi_annuities","label":"Pension insurance (employer)","localName":"GOSI annuities","category":"pension","base":"contrib","baseFactor":0.9,"ceiling":{"amount":45000,"period":"month"},"rate":0.1,"basis":"law","note":"10% from July 2026, rising by 0.5 point each July to 11% in 2028"},{"id":"saned","label":"Unemployment insurance (employer)","localName":"SANED","category":"unemployment","base":"contrib","baseFactor":0.9,"ceiling":{"amount":45000,"period":"month"},"rate":0.0075,"basis":"law"}],"employee":[{"id":"gosi_annuities","label":"Pension insurance (employee)","localName":"GOSI annuities","category":"pension","base":"contrib","baseFactor":0.9,"ceiling":{"amount":45000,"period":"month"},"rate":0.1,"basis":"law","note":"10% from July 2026, rising by 0.5 point each July to 11% in 2028"},{"id":"saned","label":"Unemployment insurance (employee)","localName":"SANED","category":"unemployment","base":"contrib","baseFactor":0.9,"ceiling":{"amount":45000,"period":"month"},"rate":0.0075,"basis":"law"}],"assumptions":["Saudi national who first joined the workforce on or after 3 July 2024 (new Social Insurance Law)"]}],"sources":[{"title":"GOSI frequently asked questions: contribution rates (pensions 9% + 9%, occupational hazards 2%, SANED 0.75% + 0.75%) and SAR 45,000 cap","url":"https://cmsapi.gosi.gov.sa/api/SharePoint/GetFaqsList?lang=en","publisher":"General Organization for Social Insurance (GOSI)","accessed":"2026-10-03"},{"title":"New Social Insurance Law: contribution rates and gradual annuity increase (employer journey)","url":"https://awareness.gosi.gov.sa/businessJourney.html","publisher":"General Organization for Social Insurance (GOSI)","accessed":"2026-10-03"},{"title":"GOSI announces implementation of Social Insurance Law provisions starting 1 July 2025","url":"https://cmsapi.gosi.gov.sa/api/SharePoint/GetNewsContent?lang=en&pageName=0026062025","publisher":"General Organization for Social Insurance (GOSI)","accessed":"2026-10-03"},{"title":"Saudi Arabia, Individual, Other taxes (social security) and Taxes on personal income","url":"https://taxsummaries.pwc.com/saudi-arabia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":3,"independent":0,"self":3,"byVariant":{"NATIONAL":{"official":2,"independent":0,"self":1},"NATIONAL_NEW":{"official":1,"independent":0,"self":1},"EXPAT":{"official":0,"independent":0,"self":1}}}},"SC":{"code":"SC","name":"Seychelles","currency":"SCR","taxYear":"2026","confidence":"medium","assumptions":["Single employee, monthly salary"],"notes":["Seychellois employees have a tax-free band of SCR 8,555.50 a month. Non-Seychellois employees pay 15% from the first rupee."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"spf","label":"Seychelles Pension Fund (employer)","category":"pension","base":"gross","rate":0.05,"basis":"law"}],"employee":[{"id":"spf","label":"Seychelles Pension Fund","category":"pension","base":"gross","rate":0.05,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"it","label":"Income tax","bracketPeriod":"month","brackets":[{"upTo":8555.5,"rate":0},{"upTo":10000,"rate":0.15},{"upTo":83333,"rate":0.2},{"upTo":null,"rate":0.3}]}]},"variantLabel":"Employee type","defaultVariant":"SEYCHELLOIS","variants":[{"code":"SEYCHELLOIS","name":"Seychellois employee"},{"code":"FOREIGN","name":"Non-Seychellois employee","remove":{"employer":["spf"],"employee":["spf"]},"incomeTax":{"components":[{"id":"it","label":"Income tax","bracketPeriod":"month","brackets":[{"upTo":10000,"rate":0.15},{"upTo":83333,"rate":0.2},{"upTo":null,"rate":0.3}]}]}}],"sources":[{"title":"Income and Non-Monetary Benefits Tax","url":"https://src.gov.sc/income-and-non-monetary-benefits-tax/","publisher":"Seychelles Revenue Commission","accessed":"2026-10-04"},{"title":"Changes to the rates of contribution towards SPF","url":"https://pensionfund.sc/changes-to-the-rates-of-contribution-towards-spf/","publisher":"Seychelles Pension Fund","accessed":"2026-10-04"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":4,"independent":0,"self":0,"byVariant":{"SEYCHELLOIS":{"official":2,"independent":0,"self":0},"FOREIGN":{"official":2,"independent":0,"self":0}}}},"SE":{"code":"SE","name":"Sweden","currency":"SEK","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Resident in Stockholm municipality, not a member of the Church of Sweden","Born 1959 to 2002 (age 35), so full employer contributions apply and no youth reduction","White-collar employee covered by the ITP 1 collectively agreed pension (born 1979 or later)","Monthly salary with the statutory vacation supplement (0.43% of monthly salary per vacation day, 25 days)","Final annual tax including the general pension contribution and its tax reduction"],"notes":["The ITP occupational pension comes from collective agreements. Employers without one usually offer an equivalent pension.","Other collectively agreed insurances (AGS, TFA, TGL) cost little and are not included.","Many collective agreements raise the vacation supplement to 0.8% per day."],"minWage":null,"pay":{"extraPayments":[{"id":"vacation_supplement","label":"Vacation pay supplement","localName":"Semestertillägg","months":0.1075,"separatePayment":false,"basis":"law"}],"note":"Salaries are paid monthly; a vacation supplement of 0.43% of monthly salary per vacation day is added when vacation is taken."},"employer":[{"id":"sjuk","label":"Sickness insurance contribution","localName":"Sjukförsäkringsavgift","category":"health","rate":0.0355,"basis":"law"},{"id":"foraldra","label":"Parental insurance contribution","localName":"Föräldraförsäkringsavgift","category":"family","rate":0.02,"basis":"law"},{"id":"alderspension","label":"Old-age pension contribution","localName":"Ålderspensionsavgift","category":"pension","rate":0.1021,"basis":"law"},{"id":"efterlevande","label":"Survivors' pension contribution","localName":"Efterlevandepensionsavgift","category":"pension","rate":0.003,"basis":"law"},{"id":"arbetsmarknad","label":"Labour market contribution","localName":"Arbetsmarknadsavgift","category":"unemployment","rate":0.0264,"basis":"law"},{"id":"arbetsskada","label":"Work injury contribution","localName":"Arbetsskadeavgift","category":"injury","rate":0.001,"basis":"law"},{"id":"loneavgift","label":"General payroll tax","localName":"Allmän löneavgift","category":"tax","rate":0.1262,"basis":"law"},{"id":"itp_pension","label":"Occupational pension ITP 1 (old-age)","localName":"ITP 1 ålderspension","category":"pension","base":"salary","bracketPeriod":"month","brackets":[{"upTo":52125,"rate":0.045},{"upTo":208500,"rate":0.3},{"upTo":null,"rate":0}],"basis":"cba","note":"4.5% of monthly salary up to SEK 52,125 and 30% above (white-collar collective agreements)"},{"id":"itp_risk","label":"ITP 1 sick pension and premium waiver","localName":"ITP sjukpension och premiebefrielse","category":"insurance","base":"salary","bracketPeriod":"month","brackets":[{"upTo":49333,"rate":0.00155},{"upTo":52125,"rate":0.00233},{"upTo":208500,"rate":0.01523},{"upTo":null,"rate":0}],"basis":"cba"},{"id":"slp","label":"Special payroll tax on pension costs","localName":"Särskild löneskatt på pensionskostnader","category":"tax","formula":"0.2426 * er('itp_pension')","basis":"law","note":"24.26% of the employer's pension premiums"}],"employee":[{"id":"pension_fee","label":"General pension contribution","localName":"Allmän pensionsavgift","category":"pension","rate":0.07,"max":47100,"taxDeductible":false,"basis":"law","note":"Fully refunded through a tax reduction, so it does not lower take-home pay"}],"incomeTax":{"components":[{"id":"municipal","label":"Municipal and regional income tax (Stockholm)","localName":"Kommunal inkomstskatt","base":"taxableGross","deductions":[{"label":"Basic allowance","expr":"ceil((TG <= 58608 ? 25041.6 : (TG <= 161024 ? 25041.6 + 0.2 * (TG - 58608) : (TG <= 184112 ? 45584 : (TG <= 466496 ? 45584 - 0.1 * (TG - 184112) : 17345.6)))) / 100) * 100"}],"rate":0.3055,"adjustments":[{"type":"credit","label":"Tax reduction for the general pension contribution","contributions":["pension_fee"]},{"type":"credit","label":"Earned income tax credit (jobbskatteavdrag)","expr":"max(0, (TG <= 53872 ? TG : (TG <= 191808 ? 53872 + 0.3874 * (TG - 53872) : (TG <= 478336 ? 107329.6 + 0.251 * (TG - 191808) : 179198.4))) - (TG - T)) * 0.3055"},{"type":"credit","label":"Tax reduction for earned income","expr":"T > 40000 ? min(1500, 0.0075 * (T - 40000)) : 0"}]},{"id":"state","label":"State income tax","localName":"Statlig inkomstskatt","base":"componentTaxable:municipal","brackets":[{"upTo":643000,"rate":0},{"upTo":null,"rate":0.2}]},{"id":"burial","label":"Burial fee","localName":"Begravningsavgift","base":"componentTaxable:municipal","rate":0.0007},{"id":"public_service","label":"Public service fee","localName":"Public service-avgift","base":"componentTaxable:municipal","rate":0.01,"adjustments":[{"type":"cap","amount":1184}]}]},"sources":[{"title":"Belopp och procent, inkomstår 2026","url":"https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html","publisher":"Skatteverket","accessed":"2026-10-03"},{"title":"Kommunala skattesatser (open data), Stockholm 2026","url":"https://skatteverket.entryscape.net/rowstore/dataset/c67b320b-ffee-4876-b073-dd9236cd2a99/json?kommun=STOCKHOLM","publisher":"Skatteverket","accessed":"2026-10-03"},{"title":"Inkomstskattelag (1999:1229), 63 kap. 3 § and 67 kap. 7 §, 46-47 § (consolidated to SFS 2026:1393)","url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/inkomstskattelag-19991229_sfs-1999-1229/","publisher":"Sveriges riksdag","accessed":"2026-10-03"},{"title":"Aktuella premier och basbelopp (ITP 1)","url":"https://www.collectum.se/avtal-och-faktura/faktura-och-premier/aktuella-premier-och-basbelopp","publisher":"Collectum","accessed":"2026-10-03"},{"title":"Skattetabeller för månadslön 2026 (open data, tables 30 and 31)","url":"https://skatteverket.entryscape.net/rowstore/dataset/88320397-5c32-4c16-ae79-d36d95b17b95/json?tabellnr=31","publisher":"Skatteverket","accessed":"2026-10-03"}],"checks":{"official":4,"independent":2,"self":2}},"SG":{"code":"SG","name":"Singapore","currency":"SGD","taxYear":"2026 (YA 2027)","confidence":"medium","assumptions":["Tax resident, single, age 35","Only the earned income relief and CPF relief are claimed","Twelve identical months of Ordinary Wages; bonuses and Additional Wages are not modeled"],"notes":["Annual after-tax take-home deducts an income-tax estimate for 2026 earnings (YA 2027). This tax is normally paid separately after assessment, rather than deducted from each salary payment. The monthly after-tax figure is an annual average, not the salary payment before tax is set aside. Tax-clearance withholding can apply when foreign or PR employees leave.","Foreign employees on an Employment Pass do not pay CPF.","CPF wage-band formulas and monthly rounding checked against the CPF Board 2026 rate table on 7 October 2026. This check covers age 35 citizens and permanent residents from their third year; first/second-year PR and other age profiles are not modeled.","Skills Development Levy is allocated at the statutory per-employee rate in this estimate. An employer adds SDL across all employees and rounds the monthly total down to a whole SGD; the allocated per-hire amount can differ from the remittance.","The Employment Pass option assumes a tax-resident employee aged 35. The salary comparison uses MOM age-35 thresholds for new applications before 1 January 2027 and renewals expiring before 1 January 2028. Sector, COMPASS and other application conditions also apply."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"cpf","label":"CPF (employer)","localName":"Central Provident Fund","category":"pension","base":"salary","ceiling":{"amount":8000,"period":"month"},"basis":"law","formula":"12 * (M <= 50 ? 0 : round((M <= 500 ? 0.17 * M : M <= 750 ? 0.17 * M + 0.6 * (M - 500) : 0.37 * min(M, 8000)) + 1e-9) - floor((M <= 500 ? 0 : M <= 750 ? 0.6 * (M - 500) : 0.2 * min(M, 8000)) + 1e-9))","note":"Age 35; 2026 citizen/third-year PR wage bands. Total monthly CPF is rounded to the nearest whole SGD; employer CPF is that total less the employee share. Ordinary Wage ceiling SGD 8,000/month."},{"id":"sdl","label":"Skills Development Levy","category":"training","base":"gross","rate":0.0025,"min":{"amount":2,"period":"month"},"max":{"amount":11.25,"period":"month"},"basis":"law","note":"Per-employee planning allocation; the employer sums SDL for all employees and rounds the monthly aggregate down to a whole SGD."}],"employee":[{"id":"cpf","label":"CPF (employee)","localName":"Central Provident Fund","category":"pension","base":"salary","ceiling":{"amount":8000,"period":"month"},"taxDeductible":true,"basis":"law","formula":"12 * (M <= 500 ? 0 : floor((M <= 750 ? 0.6 * (M - 500) : 0.2 * min(M, 8000)) + 1e-9))","note":"Age 35; 2026 citizen/third-year PR low-wage bands. Employee CPF is rounded down to whole SGD each month. Twelve identical Ordinary-Wages months; no bonus/Additional Wages input."}],"incomeTax":{"components":[{"id":"it","label":"Income tax","deductions":[{"label":"Earned income relief","amount":1000},{"label":"CPF relief","contributions":"deductible"}],"brackets":[{"upTo":20000,"rate":0},{"upTo":30000,"rate":0.02},{"upTo":40000,"rate":0.035},{"upTo":80000,"rate":0.07},{"upTo":120000,"rate":0.115},{"upTo":160000,"rate":0.15},{"upTo":200000,"rate":0.18},{"upTo":240000,"rate":0.19},{"upTo":280000,"rate":0.195},{"upTo":320000,"rate":0.2},{"upTo":500000,"rate":0.22},{"upTo":1000000,"rate":0.23},{"upTo":null,"rate":0.24}],"note":"Annual estimate for 2026 earnings assessed in YA 2027; paid separately after assessment, not a normal monthly salary withholding."}]},"variantLabel":"Employee type","defaultVariant":"CPF","variants":[{"code":"CPF","name":"Citizen / PR from year 3 (age 35)","assumptions":["Singapore citizen or permanent resident from the third year"]},{"code":"EP","name":"Foreigner on an Employment Pass","remove":{"employer":["cpf"],"employee":["cpf"]},"assumptions":["Foreign national on an Employment Pass, tax resident"]}],"sources":[{"title":"Singapore: taxes on personal income","url":"https://taxsummaries.pwc.com/singapore/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"Singapore: other taxes (CPF, SDL)","url":"https://taxsummaries.pwc.com/singapore/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-04"},{"title":"CPF contribution rates","url":"https://www.cpf.gov.sg/employer/employer-obligations/how-much-cpf-contributions-to-pay","publisher":"CPF Board","accessed":"2026-10-04"},{"title":"What is the Ordinary Wage (OW) ceiling? (8,000 from Jan 2026, annual salary ceiling 102,000)","url":"https://www.cpf.gov.sg/service/article/what-is-the-ordinary-wage-ow-ceiling","publisher":"CPF Board","accessed":"2026-10-04"},{"title":"How to Calculate Personal Income Tax in Singapore (YA 2026)","url":"https://personal.taxinfo.sg/how-to-calculate-income-tax","publisher":"taxinfo.sg","accessed":"2026-10-04"},{"title":"Take-home pay after CPF 2026: worked examples","url":"https://www.smartcalculator.sg/articles/take-home-pay-after-cpf","publisher":"Smart Calculator","accessed":"2026-10-04"},{"title":"2026 CPF rate table — wage bands, Ordinary Wage ceiling and prescribed monthly rounding","url":"https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf","publisher":"CPF Board","accessed":"2026-10-07"},{"title":"Employment Pass eligibility — age-35 salary, sector and application-date conditions","url":"https://www.mom.gov.sg/passes-and-permits/employment-pass/eligibility","publisher":"Ministry of Manpower","accessed":"2026-10-12"},{"title":"Individual Income Tax rates — current resident schedule from YA 2024 onwards","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","publisher":"IRAS","accessed":"2026-10-12"},{"title":"Earned Income Relief — age and income limits","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/earned-income-relief","publisher":"IRAS","accessed":"2026-10-12"},{"title":"Compulsory employee CPF relief and wage ceilings","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-reliefs-rebates-and-deductions/tax-reliefs/central-provident-fund(cpf)-relief-for-employees","publisher":"IRAS","accessed":"2026-10-12"},{"title":"Skills Development Levy — per-employee rate and employer-wide rounding","url":"https://www.cpf.gov.sg/employer/employer-obligations/skills-development-levy","publisher":"CPF Board","accessed":"2026-10-12"},{"title":"Tax residency — preceding-year basis and residency conditions","url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/working-out-my-tax-residency","publisher":"IRAS","accessed":"2026-10-12"}],"rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","checks":{"official":0,"independent":2,"self":3,"byVariant":{"CPF":{"official":0,"independent":2,"self":2},"EP":{"official":0,"independent":0,"self":1}}},"targetedVerification":{"scope":"Age-35 citizen/third-year-PR CPF wage bands and monthly rounding only; no Additional Wages","checked":"2026-10-07"},"epSalaryReference":{"age":35,"nonFinancial":8382,"financial":9255,"checked":"2026-10-12","newApplicationsBefore":"2027-01-01","renewalsExpiringBefore":"2028-01-01","future":{"nonFinancial":9000,"financial":9927,"newApplicationsFrom":"2027-01-01","renewalsExpiringFrom":"2028-01-01"},"url":"https://www.mom.gov.sg/passes-and-permits/employment-pass/eligibility"},"profileClarityVerification":{"checked":"2026-10-12","scope":"Resident-tax schedule, earned-income/compulsory-CPF relief, SDL allocation and age-35 EP salary reference only; no new official payroll benchmark or other profile certification"}},"SI":{"code":"SI","name":"Slovenia","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Tax resident, aged 30 or over, no dependants (general allowance only)","Full-time employee paid monthly, with the statutory holiday allowance (regres) and winter allowance at their legal minimum","Only employment income; the annual tax equals the monthly withholding for a full year"],"notes":["The holiday allowance (at least the minimum wage) and the winter allowance (half the minimum wage) are tax- and contribution-free at these amounts.","Employees also pay a flat compulsory health contribution of EUR 39.36 a month (from March 2026).","Employees up to 29 get an extra allowance and parents get child allowances; these are not included."],"minWage":{"amount":20005.38,"period":"year","note":"EUR 1,481.88 a month in 2026, plus the statutory holiday and winter allowances"},"pay":{"extraPayments":[{"id":"holiday_allowance","label":"Holiday allowance (regres)","localName":"Regres za letni dopust","amount":1481.88,"contributions":false,"taxable":false,"basis":"law"},{"id":"winter_allowance","label":"Winter allowance","localName":"Zimski regres","amount":740.94,"contributions":false,"taxable":false,"basis":"law"}],"note":"Salaries are paid monthly. Employers also pay a holiday allowance of at least the minimum wage by 1 July and a winter allowance of half the minimum wage by 18 December."},"employer":[{"id":"pension","label":"Pension and disability insurance","localName":"Prispevek za PIZ","category":"pension","rate":0.0885,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Prispevek za zdravstveno zavarovanje","category":"health","rate":0.0656,"basis":"law"},{"id":"injury","label":"Work injury and occupational disease insurance","localName":"Prispevek za poškodbe pri delu in poklicne bolezni","category":"injury","rate":0.0053,"basis":"law"},{"id":"ltc","label":"Long-term care","localName":"Prispevek za dolgotrajno oskrbo","category":"health","rate":0.01,"basis":"law"},{"id":"parental","label":"Parental protection insurance","localName":"Prispevek za starševsko varstvo","category":"family","rate":0.001,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Prispevek za zaposlovanje","category":"unemployment","rate":0.0006,"basis":"law"},{"id":"minimum_base","label":"Contributions up to the minimum base (low salaries)","localName":"Prispevki od razlike do najnižje osnove","category":"pension","formula":"0.3996 * max(0, 12 * 1521 - S)","when":{"maxMonthly":1521},"basis":"law","note":"When monthly pay is below the minimum contribution base (about EUR 1,521), the employer pays contributions on the difference."}],"employee":[{"id":"pension","label":"Pension and disability insurance","localName":"Prispevek za PIZ","category":"pension","rate":0.155,"taxDeductible":true,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Prispevek za zdravstveno zavarovanje","category":"health","rate":0.0636,"taxDeductible":true,"basis":"law"},{"id":"ltc","label":"Long-term care","localName":"Prispevek za dolgotrajno oskrbo","category":"health","rate":0.01,"taxDeductible":true,"basis":"law"},{"id":"parental","label":"Parental protection insurance","localName":"Prispevek za starševsko varstvo","category":"family","rate":0.001,"taxDeductible":true,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Prispevek za zaposlovanje","category":"unemployment","rate":0.0014,"taxDeductible":true,"basis":"law"},{"id":"ozp","label":"Compulsory health contribution (flat)","localName":"Obvezni zdravstveni prispevek (OZP)","category":"health","fixed":{"amount":39.36,"period":"month"},"taxDeductible":true,"basis":"law","note":"Flat EUR 39.36 a month from March 2026"}],"incomeTax":{"components":[{"id":"income_tax","label":"Income tax","localName":"Dohodnina","base":"taxableGross","deductions":[{"label":"Employee social security contributions","contributions":"deductible"},{"label":"General allowance","expr":"5551.93 + (TG <= 17766.18 ? max(0, 20832.39 - 1.17259 * TG) : 0)"}],"brackets":[{"upTo":9721.43,"rate":0.16},{"upTo":28592.44,"rate":0.26},{"upTo":57184.88,"rate":0.33},{"upTo":82346.23,"rate":0.39},{"upTo":null,"rate":0.5}]}]},"sources":[{"title":"Dohodek iz delovnega razmerja (FURS guidance, March 2026): contribution rates, OZP 39.36, long-term care, winter allowance","url":"https://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Dohodek_iz_zaposlitve/Opis/Dohodek_iz_delovnega_razmerja.doc","publisher":"Finančna uprava Republike Slovenije (FURS)","accessed":"2026-10-03"},{"title":"Pripomoček za izračun splošne olajšave v letu 2026","url":"https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/dohodnina/dohodnina_dohodek_iz_zaposlitve/pripomocek_za_izracun_splosne_olajsave_v_letu_2026_pri_izracunu_akontacije_dohodnine_od_mesecnega_dohodka_iz_delovnega_razmerja/","publisher":"Finančna uprava Republike Slovenije (FURS)","accessed":"2026-10-03"},{"title":"Minimalna plača: 1,481.88 EUR from 1 January 2026","url":"https://www.gov.si/teme/minimalna-placa/","publisher":"Ministry of Labour, Family, Social Affairs and Equal Opportunities (gov.si)","accessed":"2026-10-03"},{"title":"Slovenia: Taxes on personal income, Deductions, Other taxes (reviewed 15 July 2026)","url":"https://taxsummaries.pwc.com/slovenia/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":2}},"SK":{"code":"SK","name":"Slovakia","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Employment contract, Slovak tax resident, age 35, no children, no spouse allowance, personal allowance claimed with the employer","Employer pays the standard accident insurance rate (0.8%)"],"notes":["Social insurance (employee 9.4%, employer 24.4%) applies up to EUR 16,764 of monthly pay. Health insurance (employee 5%, employer 11%) and accident insurance (0.8%) have no ceiling.","From 2026 income tax has four rates: 19%, 25% from EUR 43,983.32, 30% from EUR 60,349.21 and 35% from EUR 75,010.32 of yearly taxable income.","The personal allowance (EUR 5,966.73 a year) shrinks for taxable income above EUR 26,367.26 and is nil from EUR 50,234.18."],"minWage":{"amount":915,"period":"month","note":"Minimum monthly wage in 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"sickness","label":"Sickness insurance","localName":"Nemocenské poistenie","category":"health","ceiling":{"amount":16764,"period":"month"},"rate":0.014,"basis":"law"},{"id":"oldage","label":"Old-age pension insurance","localName":"Starobné poistenie","category":"pension","ceiling":{"amount":16764,"period":"month"},"rate":0.14,"basis":"law","note":"Includes the second pillar share"},{"id":"disability","label":"Disability insurance","localName":"Invalidné poistenie","category":"pension","ceiling":{"amount":16764,"period":"month"},"rate":0.03,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Poistenie v nezamestnanosti","category":"unemployment","ceiling":{"amount":16764,"period":"month"},"rate":0.01,"basis":"law"},{"id":"guarantee","label":"Guarantee insurance","localName":"Garančné poistenie","category":"other","ceiling":{"amount":16764,"period":"month"},"rate":0.0025,"basis":"law"},{"id":"reserve","label":"Solidarity reserve fund","localName":"Rezervný fond solidarity","category":"pension","ceiling":{"amount":16764,"period":"month"},"rate":0.0475,"basis":"law"},{"id":"accident","label":"Accident insurance","localName":"Úrazové poistenie","category":"injury","rate":0.008,"basis":"law","note":"No ceiling"},{"id":"health","label":"Health insurance","localName":"Zdravotné poistenie","category":"health","rate":0.11,"basis":"law","note":"11%, no ceiling"}],"employee":[{"id":"oldage","label":"Old-age pension insurance","localName":"Starobné poistenie","category":"pension","ceiling":{"amount":16764,"period":"month"},"rate":0.04,"taxDeductible":true,"basis":"law"},{"id":"disability","label":"Disability insurance","localName":"Invalidné poistenie","category":"pension","ceiling":{"amount":16764,"period":"month"},"rate":0.03,"taxDeductible":true,"basis":"law"},{"id":"sickness","label":"Sickness insurance","localName":"Nemocenské poistenie","category":"health","ceiling":{"amount":16764,"period":"month"},"rate":0.014,"taxDeductible":true,"basis":"law"},{"id":"unemployment","label":"Unemployment insurance","localName":"Poistenie v nezamestnanosti","category":"unemployment","ceiling":{"amount":16764,"period":"month"},"rate":0.01,"taxDeductible":true,"basis":"law"},{"id":"health","label":"Health insurance","localName":"Zdravotné poistenie","category":"health","rate":0.05,"taxDeductible":true,"basis":"law","note":"5%, no ceiling"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Daň z príjmov fyzických osôb","deductions":[{"label":"Employee social and health contributions","contributions":"deductible"},{"label":"Personal allowance (nezdaniteľná časť základu dane)","expr":"(base - ee('oldage') - ee('disability') - ee('sickness') - ee('unemployment') - ee('health')) <= 26367.26 ? 5966.73 : max(0, 12558.546 - 0.25 * (base - ee('oldage') - ee('disability') - ee('sickness') - ee('unemployment') - ee('health')))"}],"brackets":[{"upTo":43983.32,"rate":0.19},{"upTo":60349.21,"rate":0.25},{"upTo":75010.32,"rate":0.3},{"upTo":null,"rate":0.35}]}]},"sources":[{"title":"Najdôležitejšie zmeny v sociálnom poistení od 1. 1. 2026","url":"https://www.socpoist.sk/socialne-poistenie/zmeny-v-socialnom-poisteni/najdolezitejsie-zmeny-v-socialnom-poisteni-od-1-1","publisher":"Sociálna poisťovňa (Social Insurance Agency)","accessed":"2026-10-03"},{"title":"Slovak Republic: Individual taxes on personal income, other taxes, deductions, significant developments (last reviewed 9 September 2026)","url":"https://taxsummaries.pwc.com/slovak-republic/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Výpočet mzdy 2026 (net salary calculator)","url":"https://www.platy.sk/vypocet-mzdy","publisher":"Platy.sk (Paylab, Alma Career Slovakia)","accessed":"2026-10-03"}],"checks":{"official":0,"independent":4,"self":0}},"SN":{"code":"SN","name":"Senegal","currency":"XOF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Single, no children: 1 tax part, so no family reduction","Salary is all basic pay, paid monthly; no bonuses, allowances or benefits in kind","Office employer in Dakar with the 1% work accident rate","Health insurance (IPM) at a typical 3% employer and 3% employee rate"],"notes":["Professionals are usually 'cadres' and also pay the executive supplementary pension. Choose 'Non-cadre' for other staff.","Health insurance (IPM) rates are set by each scheme, between 2% and 7.5% for each side.","Statutory severance (indemnité de licenciement) is only due on dismissal and is not included."],"minWage":{"amount":371,"period":"hour","note":"SMIG for 40-hour professions since 1 July 2023"},"pay":{"extraPayments":[]},"employer":[{"id":"css_pf","label":"Family benefits","localName":"Prestations familiales (CSS)","category":"family","base":"gross","ceiling":{"amount":63000,"period":"month"},"rate":0.07,"basis":"law","note":"7% of pay up to XOF 63,000 a month"},{"id":"css_at","label":"Work accident insurance","localName":"Accidents du travail (CSS)","category":"injury","base":"gross","ceiling":{"amount":63000,"period":"month"},"rate":0.01,"basis":"law","varies":"1%, 3% or 5% depending on the risk class; office rate shown."},{"id":"ipres_rg","label":"Pension (IPRES general scheme)","localName":"IPRES régime général","category":"pension","base":"gross","ceiling":{"amount":432000,"period":"month"},"rate":0.084,"basis":"law","note":"8.4% of pay up to XOF 432,000 a month"},{"id":"ipres_rcc","label":"Executive supplementary pension (IPRES cadres)","localName":"IPRES régime complémentaire cadres","category":"pension","base":"gross","brackets":[{"upTo":432000,"rate":0},{"upTo":1296000,"rate":0.036},{"upTo":null,"rate":0}],"bracketPeriod":"month","basis":"law","note":"3.6% of monthly pay between XOF 432,000 and 1,296,000 (cadres only)"},{"id":"ipm","label":"Health insurance (IPM)","localName":"Institution de prévoyance maladie","category":"health","base":"gross","floor":{"amount":60000,"period":"month"},"ceiling":{"amount":250000,"period":"month"},"rate":0.03,"basis":"law","varies":"Rate set by each IPM, between 2% and 7.5%; 3% shown."},{"id":"cfce","label":"Employer payroll tax (CFCE)","localName":"Contribution forfaitaire à la charge de l'employeur","category":"tax","base":"gross","rate":0.03,"basis":"law","note":"3% of total salaries"}],"employee":[{"id":"ipres_rg","label":"Pension (IPRES general scheme)","localName":"IPRES régime général","category":"pension","base":"gross","ceiling":{"amount":432000,"period":"month"},"rate":0.056,"taxDeductible":false,"basis":"law","note":"5.6% of pay up to XOF 432,000 a month"},{"id":"ipres_rcc","label":"Executive supplementary pension (IPRES cadres)","localName":"IPRES régime complémentaire cadres","category":"pension","base":"gross","brackets":[{"upTo":432000,"rate":0},{"upTo":1296000,"rate":0.024},{"upTo":null,"rate":0}],"bracketPeriod":"month","taxDeductible":false,"basis":"law","note":"2.4% of monthly pay between XOF 432,000 and 1,296,000 (cadres only)"},{"id":"ipm","label":"Health insurance (IPM)","localName":"Institution de prévoyance maladie","category":"health","base":"gross","floor":{"amount":60000,"period":"month"},"ceiling":{"amount":250000,"period":"month"},"rate":0.03,"taxDeductible":false,"basis":"law","varies":"Rate set by each IPM, between 2% and 7.5%; 3% shown."}],"incomeTax":{"components":[{"id":"ir","label":"Income tax (IR)","localName":"Impôt sur le revenu","base":"taxableGross","deductions":[{"label":"30% flat deduction (max XOF 900,000)","of":"taxableGross","rate":0.3,"max":900000}],"roundTaxable":1000,"brackets":[{"upTo":630000,"rate":0},{"upTo":1500000,"rate":0.2},{"upTo":4000000,"rate":0.3},{"upTo":8000000,"rate":0.35},{"upTo":13500000,"rate":0.37},{"upTo":50000000,"rate":0.4},{"upTo":null,"rate":0.43}]},{"id":"trimf","label":"Minimum tax (TRIMF)","localName":"Taxe représentative de l'impôt du minimum fiscal","base":"gross","tiers":[{"upTo":599999,"fixed":900},{"upTo":999999,"fixed":3600},{"upTo":1999999,"fixed":4800},{"upTo":6999999,"fixed":12000},{"upTo":11999999,"fixed":18000},{"upTo":null,"fixed":36000}],"note":"Flat annual amount set by gross income band"}]},"variantLabel":"Employee category","defaultVariant":"CADRE","variants":[{"code":"CADRE","name":"Cadre (professional or manager)"},{"code":"NONCADRE","name":"Non-cadre","remove":{"employer":["ipres_rcc"],"employee":["ipres_rcc"]},"assumptions":["Non-cadre employee: general IPRES scheme only"]}],"sources":[{"title":"Code général des impôts, mis à jour janvier 2025 (art. 168, 173, 174, 266-267, 282)","url":"https://www.dgid.sn/storage/docs/CGI-2025.pdf","publisher":"Direction Générale des Impôts et des Domaines, Sénégal","accessed":"2026-10-02"},{"title":"Les cotisations au Sénégal, 2026 (cotisations au 1er janvier 2026)","url":"https://www.cleiss.fr/docs/cotisations/senegal.html","publisher":"CLEISS","accessed":"2026-10-02"},{"title":"Senegal: Individual, Taxes on personal income and Other taxes (reviewed 7 Aug 2026)","url":"https://taxsummaries.pwc.com/senegal/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Voies et moyens LFR 2025 (CFCE 3%, IR principles)","url":"https://budget.sec.gouv.sn/telecharger-le-document/685db245-deb4-4a9b-8358-cc1f0a2a028a/telechargement","publisher":"Ministère des Finances et du Budget, Sénégal","accessed":"2026-10-02"},{"title":"Simulateur salaire net Sénégal 2026","url":"https://app.expatriation.io/fr/net-salary/senegal","publisher":"EXPATRIATION.IO","accessed":"2026-10-02"},{"title":"Calcul CSS & IPRES Sénégal 2026 (worked examples)","url":"https://macalculatriceenligne.com/afrique/calcul-css-senegal/","publisher":"MaCalculatriceEnLigne","accessed":"2026-10-02"}],"checks":{"official":0,"independent":3,"self":1,"byVariant":{"NONCADRE":{"official":0,"independent":1,"self":0},"CADRE":{"official":0,"independent":2,"self":1}}}},"SV":{"code":"SV","name":"El Salvador","currency":"USD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["San Salvador; employer with 10 or more employees (training levy applies)","Between 1 and 3 years of service: aguinaldo of 15 days; 15 days of vacation with the 30% premium","Income tax is the withholding after the December recalculation (12 times the monthly table)"],"notes":["From January 2027 private employers must also pay the Quincena 25 bonus (half a month's salary in January) to employees earning up to USD 1,500; in 2026 it is voluntary and not included.","Severance (one month per year, capped) is paid on dismissal and is not included."],"minWage":{"amount":408.8,"period":"month","note":"Commerce, services and industry minimum wage"},"pay":{"extraPayments":[{"id":"aguinaldo","label":"Christmas bonus (aguinaldo, 15 days)","months":0.5,"contributions":false,"basis":"law"},{"id":"vac_prem","label":"Vacation premium (30% of 15 days)","months":0.15,"separatePayment":false,"basis":"law"}],"note":"Annual pay = 12 monthly salaries + aguinaldo of 15 days + 30% premium on 15 vacation days."},"employer":[{"id":"isss_er","label":"Social security health insurance (ISSS)","localName":"ISSS patronal","category":"health","base":"contrib","rate":0.075,"basis":"law","ceiling":{"amount":1000,"period":"month"}},{"id":"afp_er","label":"Pension (AFP)","localName":"AFP patronal","category":"pension","base":"contrib","rate":0.0875,"basis":"law"},{"id":"insaforp","label":"Vocational training levy","localName":"INSAFORP","category":"training","base":"contrib","rate":0.01,"basis":"law","ceiling":{"amount":1000,"period":"month"}}],"employee":[{"id":"isss","label":"Social security health insurance (ISSS)","localName":"ISSS laboral","category":"health","base":"contrib","rate":0.03,"basis":"law","ceiling":{"amount":1000,"period":"month"},"taxDeductible":true},{"id":"afp","label":"Pension (AFP)","localName":"AFP laboral","category":"pension","base":"contrib","rate":0.0725,"basis":"law","taxDeductible":true}],"incomeTax":{"components":[{"id":"isr","label":"Income tax","localName":"Impuesto sobre la renta","base":"taxableGross","deductions":[{"label":"Aguinaldo exemption (2 minimum wages)","of":"extra:aguinaldo","max":817.6},{"label":"Social security contributions","contributions":"deductible"}],"piecewise":[{"upTo":550,"a":0,"b":0},{"upTo":895.24,"a":0.1,"b":-37.33},{"upTo":2038.1,"a":0.2,"b":-119.048},{"upTo":null,"a":0.3,"b":-322.86}],"bracketPeriod":"month"}]},"sources":[{"title":"Vigente nuevo monto exento de Impuesto sobre la Renta: así quedan los cálculos de retención (Decreto 10 de 2025)","url":"https://diario.elmundo.sv/politica/vigente-nuevo-monto-exento-de-impuesto-sobre-la-renta-asi-quedan-los-calculos-de-retencion","publisher":"Diario El Mundo","accessed":"2026-10-02"},{"title":"Tabla de ISR en El Salvador 2026: tramos y ejemplos","url":"https://salariosv.com/tabla-isr-el-salvador-2026/","publisher":"SalarioSV","accessed":"2026-10-02"},{"title":"El Salvador: algunos cambios de la Ley Integral del Sistema de Pensiones","url":"https://central-law.com/el-salvador-algunos-cambios-de-la-ley-integral-del-sistema-de-pensiones/","publisher":"Central Law","accessed":"2026-10-02"},{"title":"Calculadora costos patronales El Salvador 2026 (ISSS, AFP, INCAF)","url":"https://saplic.com/calculadora-costos-patronales","publisher":"Saplic","accessed":"2026-10-02"},{"title":"El Salvador fija el pago de la Quincena Veinticinco (obligatoria para privados desde 2027)","url":"https://www.infobae.com/el-salvador/2026/10/02/el-salvador-fija-el-pago-de-la-quincena-veinticinco-entre-el-15-y-el-25-de-enero/","publisher":"Infobae","accessed":"2026-10-02"}],"checks":{"official":2,"independent":0,"self":2}},"SZ":{"code":"SZ","name":"Eswatini","currency":"SZL","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Resident individual under 60, tax year 1 July 2026 to 30 June 2027","Salary is all basic pay, paid monthly; no employer pension fund, allowances or benefits","Employer based in Mbabane or Manzini"],"notes":["The Eswatini National Provident Fund (ENPF) takes 5% from employer and employee on pay up to E4,300 a month in 2026.","Employee ENPF contributions reduce taxable pay. Everyone gets a tax rebate of E8,200 a year.","Workmen's compensation insurance is not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"enpf","label":"Provident fund (ENPF)","localName":"Eswatini National Provident Fund","category":"pension","base":"gross","ceiling":{"amount":4300,"period":"month"},"rate":0.05,"basis":"law","note":"5% of pay up to E4,300 a month (2026)"}],"employee":[{"id":"enpf","label":"Provident fund (ENPF)","localName":"Eswatini National Provident Fund","category":"pension","base":"gross","ceiling":{"amount":4300,"period":"month"},"rate":0.05,"taxDeductible":true,"basis":"law","note":"5% of pay up to E4,300 a month (2026), deductible for income tax"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","deductions":[{"label":"ENPF contributions","contributions":"deductible"}],"brackets":[{"upTo":100000,"rate":0.2},{"upTo":150000,"rate":0.25},{"upTo":200000,"rate":0.3},{"upTo":null,"rate":0.33}],"adjustments":[{"type":"credit","amount":8200,"label":"Personal rebate"}]}]},"sources":[{"title":"Rates and Thresholds (individual income tax, rebates)","url":"https://ers.org.sz/IncomeTax/RatesandThres","publisher":"Eswatini Revenue Service","accessed":"2026-10-02"},{"title":"Pay As You Earn (PAYE): allowable deductions and worked example","url":"https://www.ers.org.sz/IncomeTax/Paye","publisher":"Eswatini Revenue Service","accessed":"2026-10-02"},{"title":"Eswatini Tax Summary 2025-2026 (ENPF deduction and 2026 limits)","url":"https://za-kb.sage.com/portal/app/portlets/results/viewdocument.jsp?solutionid=250929145341453","publisher":"Sage","accessed":"2026-10-02"},{"title":"Eswatini ENPF maximum wage limit increase 2026","url":"https://www.payspace.com/blog/eswatini-enpf-maximum-wage-limit-increase-2026","publisher":"PaySpace (Deel Local Payroll)","accessed":"2026-10-02"},{"title":"Eswatini: Individual, Taxes on personal income (reviewed 30 Mar 2026)","url":"https://taxsummaries.pwc.com/eswatini/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"}],"checks":{"official":2,"independent":0,"self":1}},"TD":{"code":"TD","name":"Chad","currency":"XAF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Single person; Chad taxes individuals separately, so family status does not change the result","Salary is all basic pay, paid monthly; no allowances or benefits in kind","Permanent employee of an office employer in N'Djamena"],"notes":["Social security (CNPS) is capped at XAF 500,000 a month: 16.5% from the employer and 3.5% from the employee.","Income tax (IRPP) is charged on pay after the employee social security contribution, from 0% up to XAF 800,000 a year to 30% above XAF 12 million.","Employers also pay a 7.5% flat payroll tax and a 1.2% apprenticeship tax on gross pay.","Statutory severance is only due on dismissal and is not included."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"cnps_pension","label":"Pension (CNPS)","localName":"Assurance vieillesse, invalidité, décès","category":"pension","base":"gross","ceiling":{"amount":500000,"period":"month"},"rate":0.05,"basis":"law","note":"5% of pay up to XAF 500,000 a month"},{"id":"cnps_pf","label":"Family and maternity benefits (CNPS)","localName":"Prestations familiales et de maternité","category":"family","base":"gross","ceiling":{"amount":500000,"period":"month"},"rate":0.075,"basis":"law","note":"7.5% of pay up to XAF 500,000 a month"},{"id":"cnps_at","label":"Occupational risks (CNPS)","localName":"Accidents du travail et maladies professionnelles","category":"injury","base":"gross","ceiling":{"amount":500000,"period":"month"},"rate":0.04,"basis":"law","note":"4% of pay up to XAF 500,000 a month"},{"id":"taxe_forfaitaire","label":"Flat payroll tax","localName":"Taxe forfaitaire","category":"tax","base":"gross","rate":0.075,"basis":"law","note":"7.5% of gross pay of permanent staff"},{"id":"taxe_apprentissage","label":"Apprenticeship tax","localName":"Taxe d'apprentissage","category":"training","base":"gross","rate":0.012,"basis":"law","note":"1.2% of gross pay"}],"employee":[{"id":"cnps_pension","label":"Pension (CNPS)","localName":"Assurance vieillesse, invalidité, décès","category":"pension","base":"gross","ceiling":{"amount":500000,"period":"month"},"rate":0.035,"taxDeductible":true,"basis":"law","note":"3.5% of pay up to XAF 500,000 a month, deductible for income tax"}],"incomeTax":{"components":[{"id":"irpp","label":"Income tax (IRPP)","localName":"Impôt sur le revenu des personnes physiques","base":"taxableGross","deductions":[{"label":"Employee CNPS contribution","contributions":"deductible"}],"brackets":[{"upTo":800000,"rate":0},{"upTo":6000000,"rate":0.105},{"upTo":7500000,"rate":0.15},{"upTo":9000000,"rate":0.2},{"upTo":12000000,"rate":0.25},{"upTo":null,"rate":0.3}]}]},"sources":[{"title":"Chad: Individual, Taxes on personal income (reviewed 12 Aug 2024)","url":"https://taxsummaries.pwc.com/chad/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Chad: Individual, Other taxes (apprenticeship tax, fixed tax, FIR, social security)","url":"https://taxsummaries.pwc.com/chad/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Simulateur salaire net Tchad 2026 (IRPP CGI art. 1-IV, CNPS)","url":"https://app.expatriation.io/fr/net-salary/chad","publisher":"EXPATRIATION.IO","accessed":"2026-10-02"}],"checks":{"official":0,"independent":3,"self":1}},"TG":{"code":"TG","name":"Togo","currency":"XOF","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Single, no dependants, so no family reduction","Salary is all basic pay, paid monthly; no bonuses, allowances or benefits in kind","Office employer in Lomé"],"notes":["Universal health insurance (AMU) has been compulsory for private sector employees since 2024: 5% from the employer and 5% from the employee.","Income tax is charged after employee contributions and a 28% professional deduction (capped at XOF 2.8 million a year).","Statutory severance is only due on dismissal and is not included."],"minWage":{"amount":52500,"period":"month","note":"SMIG since 1 January 2023 (40-hour week)"},"pay":{"extraPayments":[]},"employer":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Vieillesse, invalidité, survivants","category":"pension","base":"gross","rate":0.125,"basis":"law","note":"12.5% of gross pay, no ceiling"},{"id":"cnss_pf","label":"Family benefits (CNSS)","localName":"Prestations familiales","category":"family","base":"gross","rate":0.03,"basis":"law","note":"3% of gross pay"},{"id":"cnss_rp","label":"Occupational risks (CNSS)","localName":"Risques professionnels","category":"injury","base":"gross","rate":0.02,"basis":"law","note":"2% of gross pay"},{"id":"amu","label":"Universal health insurance (AMU)","localName":"Assurance maladie universelle","category":"health","base":"gross","rate":0.05,"basis":"law","note":"5% of gross pay"}],"employee":[{"id":"cnss_pension","label":"Pension (CNSS)","localName":"Vieillesse, invalidité, survivants","category":"pension","base":"gross","rate":0.04,"taxDeductible":true,"basis":"law","note":"4% of gross pay, deductible for income tax"},{"id":"amu","label":"Universal health insurance (AMU)","localName":"Assurance maladie universelle","category":"health","base":"gross","rate":0.05,"taxDeductible":true,"basis":"law","note":"5% of gross pay, deductible for income tax"}],"incomeTax":{"components":[{"id":"irpp","label":"Income tax (IRPP)","localName":"Impôt sur le revenu des personnes physiques","base":"taxableGross","deductions":[{"label":"Employee CNSS and AMU contributions","contributions":"deductible"},{"label":"28% professional abatement (max XOF 2,800,000)","expr":"min(0.28 * (base - ee('cnss_pension') - ee('amu')), 2800000)"}],"brackets":[{"upTo":900000,"rate":0},{"upTo":3000000,"rate":0.03},{"upTo":6000000,"rate":0.1},{"upTo":9000000,"rate":0.15},{"upTo":12000000,"rate":0.2},{"upTo":15000000,"rate":0.25},{"upTo":20000000,"rate":0.3},{"upTo":null,"rate":0.35}]}]},"sources":[{"title":"Les cotisations au Togo (cotisations au 1er janvier 2026)","url":"https://www.cleiss.fr/docs/cotisations/togo.html","publisher":"CLEISS","accessed":"2026-10-02"},{"title":"Conditions générales de l'assurance maladie universelle obligatoire (CGAMU)","url":"https://cnss.tg/espace-assures/assurance-maladie-universelle/amu-conditions-generales-dacces-cgamu/","publisher":"Caisse Nationale de Sécurité Sociale du Togo","accessed":"2026-10-02"},{"title":"Simulateur salaire net Togo 2026 (IRPP art. 26 and 74 CGI, AMU)","url":"https://app.expatriation.io/fr/net-salary/togo","publisher":"EXPATRIATION.IO","accessed":"2026-10-02"},{"title":"Salaire net au Togo: calcul du brut au net (2026)","url":"https://www.lqdd.org/salaire-net-togo-calcul-brut-net/","publisher":"LQDD (La Question De Droit)","accessed":"2026-10-02"}],"checks":{"official":0,"independent":2,"self":1}},"TH":{"code":"TH","name":"Thailand","currency":"THB","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Bangkok, Thai tax resident, single, no children or parents claimed, no insurance, provident fund or other optional deductions","Office work: lowest workmen's compensation rate (0.2%)","Income tax is the annual tax; employers withhold one twelfth of the projected annual tax each month"],"notes":["Social security contributions are 5% of salary each for employee and employer, up to THB 875 a month (salary cap THB 17,500 from 2026).","Provident fund contributions are voluntary and not included."],"minWage":{"amount":400,"period":"day","note":"Bangkok daily minimum wage from 1 July 2025"},"pay":{"extraPayments":[]},"employer":[{"id":"ssf","label":"Social security fund","localName":"ประกันสังคม","category":"pension","floor":{"amount":1650,"period":"month"},"ceiling":{"amount":17500,"period":"month"},"rate":0.05,"basis":"law","note":"5% of salary up to THB 17,500 a month"},{"id":"wcf","label":"Workmen's compensation fund","localName":"กองทุนเงินทดแทน","category":"injury","ceiling":{"amount":20000,"period":"month"},"rate":0.002,"basis":"law","varies":"0.2% to 1.0% depending on the type of business; office rate shown"}],"employee":[{"id":"ssf","label":"Social security fund","localName":"ประกันสังคม","category":"pension","floor":{"amount":1650,"period":"month"},"ceiling":{"amount":17500,"period":"month"},"rate":0.05,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"ภาษีเงินได้บุคคลธรรมดา","base":"taxableGross","deductions":[{"label":"Employment expense deduction (50%, max THB 100,000)","of":"taxableGross","rate":0.5,"max":100000},{"label":"Personal allowance","amount":60000},{"label":"Social security contributions","contributions":"deductible"}],"brackets":[{"upTo":150000,"rate":0},{"upTo":300000,"rate":0.05},{"upTo":500000,"rate":0.1},{"upTo":750000,"rate":0.15},{"upTo":1000000,"rate":0.2},{"upTo":2000000,"rate":0.25},{"upTo":5000000,"rate":0.3},{"upTo":null,"rate":0.35}]}]},"sources":[{"title":"Thailand: Individual other taxes (social security), taxes on personal income, deductions (reviewed 24 August 2026)","url":"https://taxsummaries.pwc.com/thailand/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"อัตราภาษีเงินได้บุคคลธรรมดา (personal income tax rate table)","url":"https://www.rd.go.th/59670.html","publisher":"The Revenue Department of Thailand","accessed":"2026-10-03"}],"checks":{"official":1,"independent":1,"self":1}},"TN":{"code":"TN","name":"Tunisia","currency":"TND","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Tunis, private non-agricultural employee under the CNSS general scheme, single with no dependants (no head-of-household deduction)","Employer in services: vocational training tax at 2% and the lowest work accident rate (0.4%)","No 13th month or other bonuses"],"notes":["Social security contributions in Tunisia have no ceiling.","Income tax is calculated after a flat deduction for professional expenses of 10% of salary net of CNSS, capped at TND 2,000 a year.","The social solidarity contribution is 0.5% of taxable income in 2026. It is due to return to 1% in 2027 unless the 2027 Finance Law changes it.","The work accident contribution depends on the sector (0.4% to 4%). The lowest rate is shown."],"minWage":{"amount":554.736,"period":"month","note":"SMIG for the 48-hour week from May 2026 (Decree 2026-67)"},"pay":{"extraPayments":[]},"employer":[{"id":"cnss","label":"Social security (employer)","localName":"CNSS, régime général","category":"pension","base":"gross","rate":0.1657,"basis":"law","note":"16.57% of gross pay, no ceiling"},{"id":"jobloss","label":"Job loss insurance fund (employer)","localName":"Contribution au fonds d'assurance perte d'emploi","category":"unemployment","base":"gross","rate":0.005,"basis":"law","note":"0.5% of gross pay since 2025"},{"id":"at","label":"Work accident insurance","localName":"Accidents du travail et maladies professionnelles","category":"injury","base":"gross","rate":0.004,"basis":"law","varies":"Rate depends on the sector, from 0.4% to 4%. The lowest rate is shown."},{"id":"tfp","label":"Vocational training tax","localName":"Taxe de formation professionnelle (TFP)","category":"training","base":"gross","rate":0.02,"basis":"law","varies":"1% for manufacturing companies"},{"id":"foprolos","label":"Social housing tax","localName":"FOPROLOS","category":"housing","base":"gross","rate":0.01,"basis":"law","note":"1% of gross pay"}],"employee":[{"id":"cnss","label":"Social security (employee)","localName":"CNSS, régime général","category":"pension","base":"gross","rate":0.0918,"taxDeductible":true,"basis":"law","note":"9.18% of gross pay, no ceiling, deductible for income tax"},{"id":"jobloss","label":"Job loss insurance fund (employee)","localName":"Contribution au fonds d'assurance perte d'emploi","category":"unemployment","base":"gross","rate":0.005,"taxDeductible":true,"basis":"law","note":"0.5% of gross pay since 2025"}],"incomeTax":{"components":[{"id":"irpp","label":"Income tax","localName":"Impôt sur le revenu des personnes physiques (IRPP)","base":"taxableGross","deductions":[{"label":"Social security contributions","contributions":"deductible"},{"label":"Professional expenses (10%, max TND 2,000)","expr":"min(0.1 * (TG - ee('cnss') - ee('jobloss')), 2000)"}],"brackets":[{"upTo":5000,"rate":0},{"upTo":10000,"rate":0.15},{"upTo":20000,"rate":0.25},{"upTo":30000,"rate":0.3},{"upTo":40000,"rate":0.33},{"upTo":50000,"rate":0.36},{"upTo":70000,"rate":0.38},{"upTo":null,"rate":0.4}],"note":"Scale from 0% to 40% (Finance Law 2025)"},{"id":"css","label":"Social solidarity contribution","localName":"Contribution sociale de solidarité (CSS)","category":"social","base":"componentTaxable:irpp","rate":0.005,"adjustments":[{"type":"zeroBelow","of":"taxable","threshold":5000}],"note":"0.5% of taxable income in 2026, nil if taxable income is TND 5,000 or less"}]},"sources":[{"title":"Tunisia Individual - Taxes on personal income (last reviewed 29 June 2026)","url":"https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Tunisia Individual - Other taxes (social security 2025+)","url":"https://taxsummaries.pwc.com/tunisia/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Tunisia Corporate - Other taxes (work accident, social lodging tax, vocational training tax)","url":"https://taxsummaries.pwc.com/tunisia/corporate/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Calcul du salaire net en Tunisie 2026 : méthode et exemple","url":"https://smartpaie.tn/guides/calcul-salaire-net-tunisie","publisher":"SmartPaie","accessed":"2026-10-03"},{"title":"Payroll in Tunisia: gross to net calculator 2026 (CNSS, IRPP, CSS)","url":"https://www.swifto.io/en/blog/paie-tunisie-cnss-irpp-css.html","publisher":"Swifto (Symatique)","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"TR":{"code":"TR","name":"Türkiye","currency":"TRY","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Turkish employee in a non-manufacturing office job, no disability, not a retiree","Employer pays the full social security rate by default (no premium incentive)","Not enrolled in the automatic private pension (BES), since employees may opt out"],"notes":["Wages up to the minimum wage are exempt from income tax and stamp duty; the exemption is applied to every employee.","Employers with no premium debts can usually cut their social security rate by 2 points (5 points in manufacturing); choose the incentive option to see this.","Severance pay of 30 days of gross pay per year of service, due on dismissal and capped by law, is not included.","The automatic private pension (BES, 3% of pay deducted from employees under 45 unless they opt out) is not included."],"minWage":{"amount":33030,"period":"month","note":"Gross monthly minimum wage from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"sgk","label":"Social security (employer)","localName":"SGK isveren payi","category":"pension","base":"contrib","floor":{"amount":33030,"period":"month"},"ceiling":{"amount":297270,"period":"month"},"rate":0.2175,"basis":"law","varies":"Employers meeting the conditions of Law 5510 art. 81(i) get a 2-point reduction (5 points in manufacturing).","note":"Pension, health and work accident insurance"},{"id":"ui","label":"Unemployment insurance (employer)","localName":"Issizlik sigortasi","category":"unemployment","base":"contrib","floor":{"amount":33030,"period":"month"},"ceiling":{"amount":297270,"period":"month"},"rate":0.02,"basis":"law"}],"employee":[{"id":"sgk","label":"Social security (employee)","localName":"SGK isci payi","category":"pension","base":"contrib","floor":{"amount":33030,"period":"month"},"ceiling":{"amount":297270,"period":"month"},"rate":0.14,"taxDeductible":true,"basis":"law","note":"9% pension and 5% health insurance"},{"id":"ui","label":"Unemployment insurance (employee)","localName":"Issizlik sigortasi","category":"unemployment","base":"contrib","floor":{"amount":33030,"period":"month"},"ceiling":{"amount":297270,"period":"month"},"rate":0.01,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax","localName":"Gelir vergisi","base":"taxableGross","deductions":[{"label":"Social security and unemployment contributions","contributions":"deductible"}],"brackets":[{"upTo":190000,"rate":0.15},{"upTo":400000,"rate":0.2},{"upTo":1500000,"rate":0.27},{"upTo":5300000,"rate":0.35},{"upTo":null,"rate":0.4}],"adjustments":[{"type":"credit","expr":"sched(336906)","label":"Minimum wage exemption"}]},{"id":"stamp","label":"Stamp duty","localName":"Damga vergisi","base":"gross","deductions":[{"label":"Minimum wage exemption","amount":{"amount":33030,"period":"month"}}],"rate":0.00759}]},"variantLabel":"Employer premium incentive","defaultVariant":"STANDARD","variants":[{"code":"STANDARD","name":"Full employer rate"},{"code":"INCENTIVE","name":"With 2-point incentive (non-manufacturing)","employer":[{"id":"sgk","label":"Social security (employer, after 2-point incentive)","localName":"SGK isveren payi","category":"pension","base":"contrib","floor":{"amount":33030,"period":"month"},"ceiling":{"amount":297270,"period":"month"},"rate":0.1975,"basis":"law","varies":"The incentive requires no overdue premiums or tax debts and timely filings; manufacturing employers get 5 points.","note":"Pension, health and work accident insurance"}],"assumptions":["Employer qualifies for the Law 5510 art. 81(i) premium incentive (2 points outside manufacturing)"]}],"sources":[{"title":"Asgari ucret: 2026 net calculation and employer cost table (21.75%, 19.75% and 16.75% employer rates)","url":"https://www.csgb.gov.tr/poco-pages/asgari-ucret/","publisher":"Ministry of Labour and Social Security (CSGB)","accessed":"2026-10-03"},{"title":"Turkey, Individual, Taxes on personal income (2026 wage tariff)","url":"https://taxsummaries.pwc.com/turkey/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Turkey, Individual, Other taxes (SGK floor and ceiling 2026, stamp duty 0.759%)","url":"https://taxsummaries.pwc.com/turkey/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"2026 yili asgari ucret bilgilendirme (minimum wage income tax exemption 4,211.33, stamp duty exemption 250.70, SGK ceiling)","url":"https://www.alomaliye.com/2025/12/23/2026-yili-asgari-ucreti-2026-yili-asgari-ucret-bilgilendirme/","publisher":"Alomaliye","accessed":"2026-10-03"},{"title":"Brutten nete maas hesaplama 2026 (gross to net salary calculator)","url":"https://www.alomaliye.com/programlar/netten-brute-maas-hesaplama/","publisher":"Alomaliye","accessed":"2026-10-03"}],"checks":{"official":2,"independent":2,"self":1,"byVariant":{"STANDARD":{"official":1,"independent":2,"self":0},"INCENTIVE":{"official":1,"independent":0,"self":1}}}},"TT":{"code":"TT","name":"Trinidad and Tobago","currency":"TTD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Resident employee in Port of Spain, no pension plan or other personal deductions","National Insurance weekly class based on monthly salary, 52 weeks a year"],"notes":["National Insurance is a fixed weekly amount per earnings class; the rate rose to 16.2% in January 2026 and is scheduled to rise to 19.2% in January 2027.","There is no statutory 13th-month pay in Trinidad and Tobago."],"minWage":{"amount":17.5,"period":"hour","note":"National minimum wage (last confirmed rate; verify for 2026)"},"pay":{"extraPayments":[]},"employer":[{"id":"nis","label":"National Insurance (employer)","localName":"NIS","category":"pension","base":"contrib","bracketPeriod":"month","tiers":[{"upTo":866.99,"rate":0},{"upTo":1472.99,"fixed":{"amount":29.2,"period":"week"}},{"upTo":1949.99,"fixed":{"amount":42.6,"period":"week"}},{"upTo":2642.99,"fixed":{"amount":57.2,"period":"week"}},{"upTo":3292.99,"fixed":{"amount":74,"period":"week"}},{"upTo":4029.99,"fixed":{"amount":91.2,"period":"week"}},{"upTo":4852.99,"fixed":{"amount":110.8,"period":"week"}},{"upTo":5632.99,"fixed":{"amount":130.6,"period":"week"}},{"upTo":6456.99,"fixed":{"amount":150.6,"period":"week"}},{"upTo":7409.99,"fixed":{"amount":172.8,"period":"week"}},{"upTo":8276.99,"fixed":{"amount":195.4,"period":"week"}},{"upTo":9272.99,"fixed":{"amount":218.8,"period":"week"}},{"upTo":10312.99,"fixed":{"amount":244,"period":"week"}},{"upTo":11396.99,"fixed":{"amount":270.6,"period":"week"}},{"upTo":12652.99,"fixed":{"amount":299.8,"period":"week"}},{"upTo":13599.99,"fixed":{"amount":327.2,"period":"week"}},{"upTo":null,"fixed":{"amount":339,"period":"week"}}],"basis":"law","note":"Fixed weekly amount by earnings class (16.2% total rate from January 2026)"}],"employee":[{"id":"nis","label":"National Insurance (employee)","localName":"NIS","category":"pension","base":"contrib","bracketPeriod":"month","tiers":[{"upTo":866.99,"rate":0},{"upTo":1472.99,"fixed":{"amount":14.6,"period":"week"}},{"upTo":1949.99,"fixed":{"amount":21.3,"period":"week"}},{"upTo":2642.99,"fixed":{"amount":28.6,"period":"week"}},{"upTo":3292.99,"fixed":{"amount":37,"period":"week"}},{"upTo":4029.99,"fixed":{"amount":45.6,"period":"week"}},{"upTo":4852.99,"fixed":{"amount":55.4,"period":"week"}},{"upTo":5632.99,"fixed":{"amount":65.3,"period":"week"}},{"upTo":6456.99,"fixed":{"amount":75.3,"period":"week"}},{"upTo":7409.99,"fixed":{"amount":86.4,"period":"week"}},{"upTo":8276.99,"fixed":{"amount":97.7,"period":"week"}},{"upTo":9272.99,"fixed":{"amount":109.4,"period":"week"}},{"upTo":10312.99,"fixed":{"amount":122,"period":"week"}},{"upTo":11396.99,"fixed":{"amount":135.3,"period":"week"}},{"upTo":12652.99,"fixed":{"amount":149.9,"period":"week"}},{"upTo":13599.99,"fixed":{"amount":163.6,"period":"week"}},{"upTo":null,"fixed":{"amount":169.5,"period":"week"}}],"taxDeductible":0.7,"basis":"law"},{"id":"hs","label":"Health surcharge","category":"health","base":"contrib","bracketPeriod":"month","tiers":[{"upTo":470,"fixed":{"amount":4.8,"period":"week"}},{"upTo":null,"fixed":{"amount":8.25,"period":"week"}}],"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Income tax (PAYE)","base":"taxableGross","deductions":[{"label":"Personal allowance","amount":90000},{"label":"National Insurance (70%)","contributions":"deductible","max":60000}],"brackets":[{"upTo":1000000,"rate":0.25},{"upTo":null,"rate":0.3}]}]},"sources":[{"title":"Earnings Classes and Contributions from 05 January 2026","url":"https://www.nibtt.net/Contribution_Rates/NISContributions_20260105.pdf","publisher":"National Insurance Board of Trinidad and Tobago","accessed":"2026-10-02"},{"title":"Trinidad and Tobago: Individual, taxes on personal income (reviewed 2 Jun 2026)","url":"https://taxsummaries.pwc.com/trinidad-and-tobago/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Trinidad and Tobago: Individual, other taxes and deductions (NIS 16.2%, health surcharge, personal allowance)","url":"https://taxsummaries.pwc.com/trinidad-and-tobago/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"}],"checks":{"official":2,"independent":0,"self":2}},"TW":{"code":"TW","name":"Taiwan","currency":"TWD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Taipei, Taiwanese national, tax resident, single, no dependants, standard deduction","No year-end bonus (customary but not required by law)","The employee is enrolled in ordinary labor and employment insurance; their separate monthly shares, accident insurance and the 6% pension use the applicable official 2026 wage grades. R5 NHI grade and premium tables are retained.","Accident-insurance employer category 42 (computer programming/consultancy/information services), standard 0.12% total rate, with no experience adjustment; this is a classification assumption, not a rate for every office job or EOR.","Employer supplementary NHI is a one-worker planning allocation, assuming no other employer-wide differences between wages and reported insured salaries. Actual aggregate employer premiums require the full payroll.","Ordinary enrolled full-time employee aged 35; employer assumed to have at least five employees and labor-insurance coverage. Part-time, trainee, sheltered-work, old-pension, foreign-worker and disability-subsidy profiles are not modeled. Twelve identical full insured months, with no partial months or variable-pay regrading."],"notes":["Labor and employment insurance use the official 11-grade 2026 insured-wage schedule, capped at TWD 45,800/month; accident insurance uses its 21 grades capped at TWD 72,800/month; employer pension uses its 62-grade contribution schedule capped at TWD 150,000/month. NHI retains its separately verified 58 grades, up to TWD 313,000/month.","The employer's 6% labour pension contribution is capped at a monthly wage of TWD 150,000; employee voluntary contributions are not included.","Income tax is the annual consolidated income tax, filed in May of the following year.","The NHI premium tables were checked on 13 October 2026; BLI labor/employment/accident/pension grades and separate monthly whole-TWD contribution rounding were checked the same day. The wage-arrears fund is an employer-wide bill with a stated per-worker allocation; accident classification remains an assumption. These checks do not establish complete payroll, eligibility or actual employer remittance.","Insured wages must reflect reportable monthly wages and applicable adjustment rules. Fixed wages use the current contracted monthly amount; variable-pay and changes can require averaging and later effective regrading."],"minWage":{"amount":29500,"period":"month","note":"Monthly minimum wage from 1 January 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"li","label":"Labour insurance","localName":"勞工保險","category":"pension","base":"salary","floor":{"amount":29500,"period":"month"},"ceiling":{"amount":45800,"period":"month"},"basis":"law","note":"Employer 70% of the 11.5% labor-insurance rate on the official 2026 insured-wage grade, capped at TWD 45,800 a month. Each monthly share is rounded separately to a whole TWD before twelve months are added. This profile is enrolled in both labor and employment insurance.","baseFormula":"12 * (M <= 29500 ? 29500 : M <= 30300 ? 30300 : M <= 31800 ? 31800 : M <= 33300 ? 33300 : M <= 34800 ? 34800 : M <= 36300 ? 36300 : M <= 38200 ? 38200 : M <= 40100 ? 40100 : M <= 42000 ? 42000 : M <= 43900 ? 43900 : 45800)","bracketPeriod":"month","tiers":[{"upTo":29500,"fixed":{"amount":2375,"period":"month"}},{"upTo":30300,"fixed":{"amount":2439,"period":"month"}},{"upTo":31800,"fixed":{"amount":2560,"period":"month"}},{"upTo":33300,"fixed":{"amount":2681,"period":"month"}},{"upTo":34800,"fixed":{"amount":2801,"period":"month"}},{"upTo":36300,"fixed":{"amount":2922,"period":"month"}},{"upTo":38200,"fixed":{"amount":3075,"period":"month"}},{"upTo":40100,"fixed":{"amount":3228,"period":"month"}},{"upTo":42000,"fixed":{"amount":3381,"period":"month"}},{"upTo":43900,"fixed":{"amount":3534,"period":"month"}},{"upTo":null,"fixed":{"amount":3687,"period":"month"}}],"verification":{"checked":"2026-10-13","effective":"2026-01-01","scope":"Specified 2026 wage grades and monthly share rounding for the stated enrolled full-time employee; not complete Taiwanese payroll certification."}},{"id":"ei","label":"Employment insurance","localName":"就業保險","category":"unemployment","base":"salary","floor":{"amount":29500,"period":"month"},"ceiling":{"amount":45800,"period":"month"},"basis":"law","baseFormula":"12 * (M <= 29500 ? 29500 : M <= 30300 ? 30300 : M <= 31800 ? 31800 : M <= 33300 ? 33300 : M <= 34800 ? 34800 : M <= 36300 ? 36300 : M <= 38200 ? 38200 : M <= 40100 ? 40100 : M <= 42000 ? 42000 : M <= 43900 ? 43900 : 45800)","bracketPeriod":"month","tiers":[{"upTo":29500,"fixed":{"amount":207,"period":"month"}},{"upTo":30300,"fixed":{"amount":212,"period":"month"}},{"upTo":31800,"fixed":{"amount":223,"period":"month"}},{"upTo":33300,"fixed":{"amount":233,"period":"month"}},{"upTo":34800,"fixed":{"amount":244,"period":"month"}},{"upTo":36300,"fixed":{"amount":254,"period":"month"}},{"upTo":38200,"fixed":{"amount":267,"period":"month"}},{"upTo":40100,"fixed":{"amount":281,"period":"month"}},{"upTo":42000,"fixed":{"amount":294,"period":"month"}},{"upTo":43900,"fixed":{"amount":307,"period":"month"}},{"upTo":null,"fixed":{"amount":321,"period":"month"}}],"note":"Employer 70% of the 1% employment-insurance rate, using the same official 2026 labor-insurance grade and TWD 45,800 monthly cap. Its share is rounded separately from labor insurance each month.","verification":{"checked":"2026-10-13","effective":"2026-01-01","scope":"Specified 2026 wage grades and monthly share rounding for the stated enrolled full-time employee; not complete Taiwanese payroll certification."}},{"id":"oai","label":"Occupational accident insurance","localName":"職業災害保險","category":"injury","base":"salary","floor":{"amount":29500,"period":"month"},"ceiling":{"amount":72800,"period":"month"},"basis":"assumption","varies":"Office work alone does not determine the employer’s accident-insurance class. Legal/accounting/management consultancy category 45 is 0.15%; HR brokerage/supply and office administrative support category 48 is 0.25%, before experience adjustments. Confirm the employing entity’s BLI rate; an EOR may use a different classification.","baseFormula":"12 * (M <= 29500 ? 29500 : M <= 30300 ? 30300 : M <= 31800 ? 31800 : M <= 33300 ? 33300 : M <= 34800 ? 34800 : M <= 36300 ? 36300 : M <= 38200 ? 38200 : M <= 40100 ? 40100 : M <= 42000 ? 42000 : M <= 43900 ? 43900 : M <= 45800 ? 45800 : M <= 48200 ? 48200 : M <= 50600 ? 50600 : M <= 53000 ? 53000 : M <= 55400 ? 55400 : M <= 57800 ? 57800 : M <= 60800 ? 60800 : M <= 63800 ? 63800 : M <= 66800 ? 66800 : M <= 69800 ? 69800 : 72800)","bracketPeriod":"month","tiers":[{"upTo":29500,"fixed":{"amount":35,"period":"month"}},{"upTo":30300,"fixed":{"amount":36,"period":"month"}},{"upTo":31800,"fixed":{"amount":38,"period":"month"}},{"upTo":33300,"fixed":{"amount":40,"period":"month"}},{"upTo":34800,"fixed":{"amount":42,"period":"month"}},{"upTo":36300,"fixed":{"amount":44,"period":"month"}},{"upTo":38200,"fixed":{"amount":46,"period":"month"}},{"upTo":40100,"fixed":{"amount":48,"period":"month"}},{"upTo":42000,"fixed":{"amount":50,"period":"month"}},{"upTo":43900,"fixed":{"amount":53,"period":"month"}},{"upTo":45800,"fixed":{"amount":55,"period":"month"}},{"upTo":48200,"fixed":{"amount":58,"period":"month"}},{"upTo":50600,"fixed":{"amount":61,"period":"month"}},{"upTo":53000,"fixed":{"amount":64,"period":"month"}},{"upTo":55400,"fixed":{"amount":66,"period":"month"}},{"upTo":57800,"fixed":{"amount":69,"period":"month"}},{"upTo":60800,"fixed":{"amount":73,"period":"month"}},{"upTo":63800,"fixed":{"amount":77,"period":"month"}},{"upTo":66800,"fixed":{"amount":80,"period":"month"}},{"upTo":69800,"fixed":{"amount":84,"period":"month"}},{"upTo":null,"fixed":{"amount":87,"period":"month"}}],"note":"Assumed BLI business category 42: computer programming, consultancy and information services. Its standard total rate is 0.12% (0.05% industry + 0.07% commuting), before any employer experience adjustment, on the official accident-insurance wage grade capped at TWD 72,800 a month. The employer pays the separately rounded whole-TWD monthly premium.","verification":{"checked":"2026-10-13","effective":"2026-01-01","scope":"Specified 2026 wage grades and monthly share rounding for the stated enrolled full-time employee; not complete Taiwanese payroll certification."},"employerClassificationAssumption":{"businessCategory":42,"industry":"Computer programming, consultancy and related services; information services","industryRate":0.0005,"commutingRate":0.0007,"totalRate":0.0012,"experienceAdjustment":0,"checked":"2026-10-13","sourceURL":"https://www.bli.gov.tw/en/0015963.html"}},{"id":"wage_arrears","label":"Wage arrears fund","localName":"積欠工資墊償基金","category":"other","base":"salary","floor":{"amount":29500,"period":"month"},"ceiling":{"amount":45800,"period":"month"},"rate":0.00025,"basis":"assumption","baseFormula":"12 * (M <= 29500 ? 29500 : M <= 30300 ? 30300 : M <= 31800 ? 31800 : M <= 33300 ? 33300 : M <= 34800 ? 34800 : M <= 36300 ? 36300 : M <= 38200 ? 38200 : M <= 40100 ? 40100 : M <= 42000 ? 42000 : M <= 43900 ? 43900 : 45800)","note":"Planning allocation: 0.025% of this worker’s official labor-insurance wage grade, capped at TWD 45,800 a month. This allocation is left unrounded. BLI first sums the employer’s applicable insured wages and then rounds one monthly fund bill to a whole TWD; it cannot be calculated as separately rounded worker premiums. The real employer or EOR allocation can differ.","verification":{"checked":"2026-10-13","scope":"Official 0.025% employer-wide wage-arrears fund rate and graded insured-wage basis; per-worker apportionment is a stated unrounded planning allocation.","sourceURL":"https://www.bli.gov.tw/0110180.html"}},{"id":"nhi","label":"National health insurance","localName":"全民健康保險","category":"health","base":"salary","floor":{"amount":29500,"period":"month"},"ceiling":{"amount":313000,"period":"month"},"basis":"law","note":"Official 2026 employed-person NHI premium table: the employer amount includes the published average 0.56 dependants, with salary mapped to its insured grade up to TWD 313,000 a month. Twelve equal monthly premiums are modeled.","baseFormula":"12 * (M <= 29500 ? 29500 : M <= 30300 ? 30300 : M <= 31800 ? 31800 : M <= 33300 ? 33300 : M <= 34800 ? 34800 : M <= 36300 ? 36300 : M <= 38200 ? 38200 : M <= 40100 ? 40100 : M <= 42000 ? 42000 : M <= 43900 ? 43900 : M <= 45800 ? 45800 : M <= 48200 ? 48200 : M <= 50600 ? 50600 : M <= 53000 ? 53000 : M <= 55400 ? 55400 : M <= 57800 ? 57800 : M <= 60800 ? 60800 : M <= 63800 ? 63800 : M <= 66800 ? 66800 : M <= 69800 ? 69800 : M <= 72800 ? 72800 : M <= 76500 ? 76500 : M <= 80200 ? 80200 : M <= 83900 ? 83900 : M <= 87600 ? 87600 : M <= 92100 ? 92100 : M <= 96600 ? 96600 : M <= 101100 ? 101100 : M <= 105600 ? 105600 : M <= 110100 ? 110100 : M <= 115500 ? 115500 : M <= 120900 ? 120900 : M <= 126300 ? 126300 : M <= 131700 ? 131700 : M <= 137100 ? 137100 : M <= 142500 ? 142500 : M <= 147900 ? 147900 : M <= 150000 ? 150000 : M <= 156400 ? 156400 : M <= 162800 ? 162800 : M <= 169200 ? 169200 : M <= 175600 ? 175600 : M <= 182000 ? 182000 : M <= 189500 ? 189500 : M <= 197000 ? 197000 : M <= 204500 ? 204500 : M <= 212000 ? 212000 : M <= 219500 ? 219500 : M <= 228200 ? 228200 : M <= 236900 ? 236900 : M <= 245600 ? 245600 : M <= 254300 ? 254300 : M <= 263000 ? 263000 : M <= 273000 ? 273000 : M <= 283000 ? 283000 : M <= 293000 ? 293000 : M <= 303000 ? 303000 : 313000)","bracketPeriod":"month","tiers":[{"upTo":29500,"fixed":{"amount":1428,"period":"month"}},{"upTo":30300,"fixed":{"amount":1466,"period":"month"}},{"upTo":31800,"fixed":{"amount":1539,"period":"month"}},{"upTo":33300,"fixed":{"amount":1611,"period":"month"}},{"upTo":34800,"fixed":{"amount":1684,"period":"month"}},{"upTo":36300,"fixed":{"amount":1757,"period":"month"}},{"upTo":38200,"fixed":{"amount":1849,"period":"month"}},{"upTo":40100,"fixed":{"amount":1940,"period":"month"}},{"upTo":42000,"fixed":{"amount":2032,"period":"month"}},{"upTo":43900,"fixed":{"amount":2124,"period":"month"}},{"upTo":45800,"fixed":{"amount":2216,"period":"month"}},{"upTo":48200,"fixed":{"amount":2332,"period":"month"}},{"upTo":50600,"fixed":{"amount":2449,"period":"month"}},{"upTo":53000,"fixed":{"amount":2565,"period":"month"}},{"upTo":55400,"fixed":{"amount":2681,"period":"month"}},{"upTo":57800,"fixed":{"amount":2797,"period":"month"}},{"upTo":60800,"fixed":{"amount":2942,"period":"month"}},{"upTo":63800,"fixed":{"amount":3087,"period":"month"}},{"upTo":66800,"fixed":{"amount":3233,"period":"month"}},{"upTo":69800,"fixed":{"amount":3378,"period":"month"}},{"upTo":72800,"fixed":{"amount":3523,"period":"month"}},{"upTo":76500,"fixed":{"amount":3702,"period":"month"}},{"upTo":80200,"fixed":{"amount":3881,"period":"month"}},{"upTo":83900,"fixed":{"amount":4060,"period":"month"}},{"upTo":87600,"fixed":{"amount":4239,"period":"month"}},{"upTo":92100,"fixed":{"amount":4457,"period":"month"}},{"upTo":96600,"fixed":{"amount":4675,"period":"month"}},{"upTo":101100,"fixed":{"amount":4892,"period":"month"}},{"upTo":105600,"fixed":{"amount":5110,"period":"month"}},{"upTo":110100,"fixed":{"amount":5328,"period":"month"}},{"upTo":115500,"fixed":{"amount":5589,"period":"month"}},{"upTo":120900,"fixed":{"amount":5850,"period":"month"}},{"upTo":126300,"fixed":{"amount":6112,"period":"month"}},{"upTo":131700,"fixed":{"amount":6373,"period":"month"}},{"upTo":137100,"fixed":{"amount":6634,"period":"month"}},{"upTo":142500,"fixed":{"amount":6896,"period":"month"}},{"upTo":147900,"fixed":{"amount":7157,"period":"month"}},{"upTo":150000,"fixed":{"amount":7259,"period":"month"}},{"upTo":156400,"fixed":{"amount":7568,"period":"month"}},{"upTo":162800,"fixed":{"amount":7878,"period":"month"}},{"upTo":169200,"fixed":{"amount":8188,"period":"month"}},{"upTo":175600,"fixed":{"amount":8497,"period":"month"}},{"upTo":182000,"fixed":{"amount":8807,"period":"month"}},{"upTo":189500,"fixed":{"amount":9170,"period":"month"}},{"upTo":197000,"fixed":{"amount":9533,"period":"month"}},{"upTo":204500,"fixed":{"amount":9896,"period":"month"}},{"upTo":212000,"fixed":{"amount":10259,"period":"month"}},{"upTo":219500,"fixed":{"amount":10622,"period":"month"}},{"upTo":228200,"fixed":{"amount":11043,"period":"month"}},{"upTo":236900,"fixed":{"amount":11464,"period":"month"}},{"upTo":245600,"fixed":{"amount":11885,"period":"month"}},{"upTo":254300,"fixed":{"amount":12306,"period":"month"}},{"upTo":263000,"fixed":{"amount":12727,"period":"month"}},{"upTo":273000,"fixed":{"amount":13211,"period":"month"}},{"upTo":283000,"fixed":{"amount":13695,"period":"month"}},{"upTo":293000,"fixed":{"amount":14179,"period":"month"}},{"upTo":303000,"fixed":{"amount":14663,"period":"month"}},{"upTo":null,"fixed":{"amount":15146,"period":"month"}}],"verification":{"checked":"2026-10-13","scope":"Official 2026 NHI grades and published no-dependent employee/standard employer monthly premiums only","effective":"2026-01-01","topGradeEffective":"2025-01-01","sourceURLs":["https://www.nhi.gov.tw/ch/cp-19421-f9533-2569-1.html","https://www.nhi.gov.tw/ch/cp-19418-9eefb-2576-1.html"]}},{"id":"nhi_supp","label":"NHI supplementary premium (one-worker allocation)","localName":"雇主補充保險費","category":"health","base":"salary","formula":"12 * round(0.0211 * max(0, M - (12 * (M <= 29500 ? 29500 : M <= 30300 ? 30300 : M <= 31800 ? 31800 : M <= 33300 ? 33300 : M <= 34800 ? 34800 : M <= 36300 ? 36300 : M <= 38200 ? 38200 : M <= 40100 ? 40100 : M <= 42000 ? 42000 : M <= 43900 ? 43900 : M <= 45800 ? 45800 : M <= 48200 ? 48200 : M <= 50600 ? 50600 : M <= 53000 ? 53000 : M <= 55400 ? 55400 : M <= 57800 ? 57800 : M <= 60800 ? 60800 : M <= 63800 ? 63800 : M <= 66800 ? 66800 : M <= 69800 ? 69800 : M <= 72800 ? 72800 : M <= 76500 ? 76500 : M <= 80200 ? 80200 : M <= 83900 ? 83900 : M <= 87600 ? 87600 : M <= 92100 ? 92100 : M <= 96600 ? 96600 : M <= 101100 ? 101100 : M <= 105600 ? 105600 : M <= 110100 ? 110100 : M <= 115500 ? 115500 : M <= 120900 ? 120900 : M <= 126300 ? 126300 : M <= 131700 ? 131700 : M <= 137100 ? 137100 : M <= 142500 ? 142500 : M <= 147900 ? 147900 : M <= 150000 ? 150000 : M <= 156400 ? 156400 : M <= 162800 ? 162800 : M <= 169200 ? 169200 : M <= 175600 ? 175600 : M <= 182000 ? 182000 : M <= 189500 ? 189500 : M <= 197000 ? 197000 : M <= 204500 ? 204500 : M <= 212000 ? 212000 : M <= 219500 ? 219500 : M <= 228200 ? 228200 : M <= 236900 ? 236900 : M <= 245600 ? 245600 : M <= 254300 ? 254300 : M <= 263000 ? 263000 : M <= 273000 ? 273000 : M <= 283000 ? 283000 : M <= 293000 ? 293000 : M <= 303000 ? 303000 : 313000)) / 12))","basis":"assumption","note":"Planning allocation for this worker: 2.11% of regular monthly wages above the applicable reported NHI salary grade, rounded to a whole TWD per month. The actual employer computes one premium from total monthly wages minus total employee insured salaries; other workers, bonuses, payroll differences and aggregate rounding can change the allocation."},{"id":"pension","label":"Labour pension (employer 6%)","localName":"勞工退休金","category":"pension","base":"salary","ceiling":{"amount":150000,"period":"month"},"basis":"law","baseFormula":"12 * (M <= 1500 ? 1500 : M <= 3000 ? 3000 : M <= 4500 ? 4500 : M <= 6000 ? 6000 : M <= 7500 ? 7500 : M <= 8700 ? 8700 : M <= 9900 ? 9900 : M <= 11100 ? 11100 : M <= 12540 ? 12540 : M <= 13500 ? 13500 : M <= 15840 ? 15840 : M <= 16500 ? 16500 : M <= 17280 ? 17280 : M <= 17880 ? 17880 : M <= 19047 ? 19047 : M <= 20008 ? 20008 : M <= 21009 ? 21009 : M <= 22000 ? 22000 : M <= 23100 ? 23100 : M <= 24000 ? 24000 : M <= 25250 ? 25250 : M <= 26400 ? 26400 : M <= 27600 ? 27600 : M <= 28590 ? 28590 : M <= 29500 ? 29500 : M <= 30300 ? 30300 : M <= 31800 ? 31800 : M <= 33300 ? 33300 : M <= 34800 ? 34800 : M <= 36300 ? 36300 : M <= 38200 ? 38200 : M <= 40100 ? 40100 : M <= 42000 ? 42000 : M <= 43900 ? 43900 : M <= 45800 ? 45800 : M <= 48200 ? 48200 : M <= 50600 ? 50600 : M <= 53000 ? 53000 : M <= 55400 ? 55400 : M <= 57800 ? 57800 : M <= 60800 ? 60800 : M <= 63800 ? 63800 : M <= 66800 ? 66800 : M <= 69800 ? 69800 : M <= 72800 ? 72800 : M <= 76500 ? 76500 : M <= 80200 ? 80200 : M <= 83900 ? 83900 : M <= 87600 ? 87600 : M <= 92100 ? 92100 : M <= 96600 ? 96600 : M <= 101100 ? 101100 : M <= 105600 ? 105600 : M <= 110100 ? 110100 : M <= 115500 ? 115500 : M <= 120900 ? 120900 : M <= 126300 ? 126300 : M <= 131700 ? 131700 : M <= 137100 ? 137100 : M <= 142500 ? 142500 : M <= 147900 ? 147900 : 150000)","bracketPeriod":"month","tiers":[{"upTo":1500,"fixed":{"amount":90,"period":"month"}},{"upTo":3000,"fixed":{"amount":180,"period":"month"}},{"upTo":4500,"fixed":{"amount":270,"period":"month"}},{"upTo":6000,"fixed":{"amount":360,"period":"month"}},{"upTo":7500,"fixed":{"amount":450,"period":"month"}},{"upTo":8700,"fixed":{"amount":522,"period":"month"}},{"upTo":9900,"fixed":{"amount":594,"period":"month"}},{"upTo":11100,"fixed":{"amount":666,"period":"month"}},{"upTo":12540,"fixed":{"amount":752,"period":"month"}},{"upTo":13500,"fixed":{"amount":810,"period":"month"}},{"upTo":15840,"fixed":{"amount":950,"period":"month"}},{"upTo":16500,"fixed":{"amount":990,"period":"month"}},{"upTo":17280,"fixed":{"amount":1037,"period":"month"}},{"upTo":17880,"fixed":{"amount":1073,"period":"month"}},{"upTo":19047,"fixed":{"amount":1143,"period":"month"}},{"upTo":20008,"fixed":{"amount":1200,"period":"month"}},{"upTo":21009,"fixed":{"amount":1261,"period":"month"}},{"upTo":22000,"fixed":{"amount":1320,"period":"month"}},{"upTo":23100,"fixed":{"amount":1386,"period":"month"}},{"upTo":24000,"fixed":{"amount":1440,"period":"month"}},{"upTo":25250,"fixed":{"amount":1515,"period":"month"}},{"upTo":26400,"fixed":{"amount":1584,"period":"month"}},{"upTo":27600,"fixed":{"amount":1656,"period":"month"}},{"upTo":28590,"fixed":{"amount":1715,"period":"month"}},{"upTo":29500,"fixed":{"amount":1770,"period":"month"}},{"upTo":30300,"fixed":{"amount":1818,"period":"month"}},{"upTo":31800,"fixed":{"amount":1908,"period":"month"}},{"upTo":33300,"fixed":{"amount":1998,"period":"month"}},{"upTo":34800,"fixed":{"amount":2088,"period":"month"}},{"upTo":36300,"fixed":{"amount":2178,"period":"month"}},{"upTo":38200,"fixed":{"amount":2292,"period":"month"}},{"upTo":40100,"fixed":{"amount":2406,"period":"month"}},{"upTo":42000,"fixed":{"amount":2520,"period":"month"}},{"upTo":43900,"fixed":{"amount":2634,"period":"month"}},{"upTo":45800,"fixed":{"amount":2748,"period":"month"}},{"upTo":48200,"fixed":{"amount":2892,"period":"month"}},{"upTo":50600,"fixed":{"amount":3036,"period":"month"}},{"upTo":53000,"fixed":{"amount":3180,"period":"month"}},{"upTo":55400,"fixed":{"amount":3324,"period":"month"}},{"upTo":57800,"fixed":{"amount":3468,"period":"month"}},{"upTo":60800,"fixed":{"amount":3648,"period":"month"}},{"upTo":63800,"fixed":{"amount":3828,"period":"month"}},{"upTo":66800,"fixed":{"amount":4008,"period":"month"}},{"upTo":69800,"fixed":{"amount":4188,"period":"month"}},{"upTo":72800,"fixed":{"amount":4368,"period":"month"}},{"upTo":76500,"fixed":{"amount":4590,"period":"month"}},{"upTo":80200,"fixed":{"amount":4812,"period":"month"}},{"upTo":83900,"fixed":{"amount":5034,"period":"month"}},{"upTo":87600,"fixed":{"amount":5256,"period":"month"}},{"upTo":92100,"fixed":{"amount":5526,"period":"month"}},{"upTo":96600,"fixed":{"amount":5796,"period":"month"}},{"upTo":101100,"fixed":{"amount":6066,"period":"month"}},{"upTo":105600,"fixed":{"amount":6336,"period":"month"}},{"upTo":110100,"fixed":{"amount":6606,"period":"month"}},{"upTo":115500,"fixed":{"amount":6930,"period":"month"}},{"upTo":120900,"fixed":{"amount":7254,"period":"month"}},{"upTo":126300,"fixed":{"amount":7578,"period":"month"}},{"upTo":131700,"fixed":{"amount":7902,"period":"month"}},{"upTo":137100,"fixed":{"amount":8226,"period":"month"}},{"upTo":142500,"fixed":{"amount":8550,"period":"month"}},{"upTo":147900,"fixed":{"amount":8874,"period":"month"}},{"upTo":null,"fixed":{"amount":9000,"period":"month"}}],"note":"Employer minimum 6% on the official 62-grade 2026 monthly contribution classification, capped at TWD 150,000. Each worker’s monthly contribution is rounded to a whole TWD before adding twelve equal months. Employee voluntary contributions are excluded. The full-time profile below TWD 29,500 remains below the minimum-wage benchmark; low pension grades do not establish lawful full-time pay.","verification":{"checked":"2026-10-13","effective":"2026-01-01","scope":"Specified 2026 wage grades and monthly share rounding for the stated enrolled full-time employee; not complete Taiwanese payroll certification."}}],"employee":[{"id":"li","label":"Labour insurance","localName":"勞工保險","category":"pension","base":"salary","floor":{"amount":29500,"period":"month"},"ceiling":{"amount":45800,"period":"month"},"taxDeductible":false,"basis":"law","note":"Employee 20% of the 11.5% labor-insurance rate on the official 2026 insured-wage grade, capped at TWD 45,800 a month. Each monthly share is rounded separately to a whole TWD before twelve months are added. This profile is enrolled in both labor and employment insurance.","baseFormula":"12 * (M <= 29500 ? 29500 : M <= 30300 ? 30300 : M <= 31800 ? 31800 : M <= 33300 ? 33300 : M <= 34800 ? 34800 : M <= 36300 ? 36300 : M <= 38200 ? 38200 : M <= 40100 ? 40100 : M <= 42000 ? 42000 : M <= 43900 ? 43900 : 45800)","bracketPeriod":"month","tiers":[{"upTo":29500,"fixed":{"amount":679,"period":"month"}},{"upTo":30300,"fixed":{"amount":697,"period":"month"}},{"upTo":31800,"fixed":{"amount":731,"period":"month"}},{"upTo":33300,"fixed":{"amount":766,"period":"month"}},{"upTo":34800,"fixed":{"amount":800,"period":"month"}},{"upTo":36300,"fixed":{"amount":835,"period":"month"}},{"upTo":38200,"fixed":{"amount":879,"period":"month"}},{"upTo":40100,"fixed":{"amount":922,"period":"month"}},{"upTo":42000,"fixed":{"amount":966,"period":"month"}},{"upTo":43900,"fixed":{"amount":1010,"period":"month"}},{"upTo":null,"fixed":{"amount":1053,"period":"month"}}],"verification":{"checked":"2026-10-13","effective":"2026-01-01","scope":"Specified 2026 wage grades and monthly share rounding for the stated enrolled full-time employee; not complete Taiwanese payroll certification."}},{"id":"ei","label":"Employment insurance","localName":"就業保險","category":"unemployment","base":"salary","floor":{"amount":29500,"period":"month"},"ceiling":{"amount":45800,"period":"month"},"taxDeductible":false,"basis":"law","baseFormula":"12 * (M <= 29500 ? 29500 : M <= 30300 ? 30300 : M <= 31800 ? 31800 : M <= 33300 ? 33300 : M <= 34800 ? 34800 : M <= 36300 ? 36300 : M <= 38200 ? 38200 : M <= 40100 ? 40100 : M <= 42000 ? 42000 : M <= 43900 ? 43900 : 45800)","bracketPeriod":"month","tiers":[{"upTo":29500,"fixed":{"amount":59,"period":"month"}},{"upTo":30300,"fixed":{"amount":61,"period":"month"}},{"upTo":31800,"fixed":{"amount":64,"period":"month"}},{"upTo":33300,"fixed":{"amount":67,"period":"month"}},{"upTo":34800,"fixed":{"amount":70,"period":"month"}},{"upTo":36300,"fixed":{"amount":73,"period":"month"}},{"upTo":38200,"fixed":{"amount":76,"period":"month"}},{"upTo":40100,"fixed":{"amount":80,"period":"month"}},{"upTo":42000,"fixed":{"amount":84,"period":"month"}},{"upTo":43900,"fixed":{"amount":88,"period":"month"}},{"upTo":null,"fixed":{"amount":92,"period":"month"}}],"note":"Employee 20% of the 1% employment-insurance rate, using the same official 2026 labor-insurance grade and TWD 45,800 monthly cap. Its share is rounded separately from labor insurance each month.","verification":{"checked":"2026-10-13","effective":"2026-01-01","scope":"Specified 2026 wage grades and monthly share rounding for the stated enrolled full-time employee; not complete Taiwanese payroll certification."}},{"id":"nhi","label":"National health insurance","localName":"全民健康保險","category":"health","base":"salary","floor":{"amount":29500,"period":"month"},"ceiling":{"amount":313000,"period":"month"},"taxDeductible":false,"basis":"law","note":"Official 2026 employed-person NHI premium table, no dependants: salary is mapped to the insured-salary grade, up to TWD 313,000 a month. Published whole-dollar monthly premiums are added over twelve equal months.","baseFormula":"12 * (M <= 29500 ? 29500 : M <= 30300 ? 30300 : M <= 31800 ? 31800 : M <= 33300 ? 33300 : M <= 34800 ? 34800 : M <= 36300 ? 36300 : M <= 38200 ? 38200 : M <= 40100 ? 40100 : M <= 42000 ? 42000 : M <= 43900 ? 43900 : M <= 45800 ? 45800 : M <= 48200 ? 48200 : M <= 50600 ? 50600 : M <= 53000 ? 53000 : M <= 55400 ? 55400 : M <= 57800 ? 57800 : M <= 60800 ? 60800 : M <= 63800 ? 63800 : M <= 66800 ? 66800 : M <= 69800 ? 69800 : M <= 72800 ? 72800 : M <= 76500 ? 76500 : M <= 80200 ? 80200 : M <= 83900 ? 83900 : M <= 87600 ? 87600 : M <= 92100 ? 92100 : M <= 96600 ? 96600 : M <= 101100 ? 101100 : M <= 105600 ? 105600 : M <= 110100 ? 110100 : M <= 115500 ? 115500 : M <= 120900 ? 120900 : M <= 126300 ? 126300 : M <= 131700 ? 131700 : M <= 137100 ? 137100 : M <= 142500 ? 142500 : M <= 147900 ? 147900 : M <= 150000 ? 150000 : M <= 156400 ? 156400 : M <= 162800 ? 162800 : M <= 169200 ? 169200 : M <= 175600 ? 175600 : M <= 182000 ? 182000 : M <= 189500 ? 189500 : M <= 197000 ? 197000 : M <= 204500 ? 204500 : M <= 212000 ? 212000 : M <= 219500 ? 219500 : M <= 228200 ? 228200 : M <= 236900 ? 236900 : M <= 245600 ? 245600 : M <= 254300 ? 254300 : M <= 263000 ? 263000 : M <= 273000 ? 273000 : M <= 283000 ? 283000 : M <= 293000 ? 293000 : M <= 303000 ? 303000 : 313000)","bracketPeriod":"month","tiers":[{"upTo":29500,"fixed":{"amount":458,"period":"month"}},{"upTo":30300,"fixed":{"amount":470,"period":"month"}},{"upTo":31800,"fixed":{"amount":493,"period":"month"}},{"upTo":33300,"fixed":{"amount":516,"period":"month"}},{"upTo":34800,"fixed":{"amount":540,"period":"month"}},{"upTo":36300,"fixed":{"amount":563,"period":"month"}},{"upTo":38200,"fixed":{"amount":592,"period":"month"}},{"upTo":40100,"fixed":{"amount":622,"period":"month"}},{"upTo":42000,"fixed":{"amount":651,"period":"month"}},{"upTo":43900,"fixed":{"amount":681,"period":"month"}},{"upTo":45800,"fixed":{"amount":710,"period":"month"}},{"upTo":48200,"fixed":{"amount":748,"period":"month"}},{"upTo":50600,"fixed":{"amount":785,"period":"month"}},{"upTo":53000,"fixed":{"amount":822,"period":"month"}},{"upTo":55400,"fixed":{"amount":859,"period":"month"}},{"upTo":57800,"fixed":{"amount":896,"period":"month"}},{"upTo":60800,"fixed":{"amount":943,"period":"month"}},{"upTo":63800,"fixed":{"amount":990,"period":"month"}},{"upTo":66800,"fixed":{"amount":1036,"period":"month"}},{"upTo":69800,"fixed":{"amount":1083,"period":"month"}},{"upTo":72800,"fixed":{"amount":1129,"period":"month"}},{"upTo":76500,"fixed":{"amount":1187,"period":"month"}},{"upTo":80200,"fixed":{"amount":1244,"period":"month"}},{"upTo":83900,"fixed":{"amount":1301,"period":"month"}},{"upTo":87600,"fixed":{"amount":1359,"period":"month"}},{"upTo":92100,"fixed":{"amount":1428,"period":"month"}},{"upTo":96600,"fixed":{"amount":1498,"period":"month"}},{"upTo":101100,"fixed":{"amount":1568,"period":"month"}},{"upTo":105600,"fixed":{"amount":1638,"period":"month"}},{"upTo":110100,"fixed":{"amount":1708,"period":"month"}},{"upTo":115500,"fixed":{"amount":1791,"period":"month"}},{"upTo":120900,"fixed":{"amount":1875,"period":"month"}},{"upTo":126300,"fixed":{"amount":1959,"period":"month"}},{"upTo":131700,"fixed":{"amount":2043,"period":"month"}},{"upTo":137100,"fixed":{"amount":2126,"period":"month"}},{"upTo":142500,"fixed":{"amount":2210,"period":"month"}},{"upTo":147900,"fixed":{"amount":2294,"period":"month"}},{"upTo":150000,"fixed":{"amount":2327,"period":"month"}},{"upTo":156400,"fixed":{"amount":2426,"period":"month"}},{"upTo":162800,"fixed":{"amount":2525,"period":"month"}},{"upTo":169200,"fixed":{"amount":2624,"period":"month"}},{"upTo":175600,"fixed":{"amount":2724,"period":"month"}},{"upTo":182000,"fixed":{"amount":2823,"period":"month"}},{"upTo":189500,"fixed":{"amount":2939,"period":"month"}},{"upTo":197000,"fixed":{"amount":3055,"period":"month"}},{"upTo":204500,"fixed":{"amount":3172,"period":"month"}},{"upTo":212000,"fixed":{"amount":3288,"period":"month"}},{"upTo":219500,"fixed":{"amount":3404,"period":"month"}},{"upTo":228200,"fixed":{"amount":3539,"period":"month"}},{"upTo":236900,"fixed":{"amount":3674,"period":"month"}},{"upTo":245600,"fixed":{"amount":3809,"period":"month"}},{"upTo":254300,"fixed":{"amount":3944,"period":"month"}},{"upTo":263000,"fixed":{"amount":4079,"period":"month"}},{"upTo":273000,"fixed":{"amount":4234,"period":"month"}},{"upTo":283000,"fixed":{"amount":4389,"period":"month"}},{"upTo":293000,"fixed":{"amount":4544,"period":"month"}},{"upTo":303000,"fixed":{"amount":4700,"period":"month"}},{"upTo":null,"fixed":{"amount":4855,"period":"month"}}],"verification":{"checked":"2026-10-13","scope":"Official 2026 NHI grades and published no-dependent employee/standard employer monthly premiums only","effective":"2026-01-01","topGradeEffective":"2025-01-01","sourceURLs":["https://www.nhi.gov.tw/ch/cp-19421-f9533-2569-1.html","https://www.nhi.gov.tw/ch/cp-19418-9eefb-2576-1.html"]}}],"incomeTax":{"components":[{"id":"iit","label":"Individual income tax","localName":"綜合所得稅","base":"taxableGross","deductions":[{"label":"Salary special deduction","of":"taxableGross","max":227000},{"label":"Personal exemption","amount":101000},{"label":"Standard deduction (single)","amount":136000}],"brackets":[{"upTo":610000,"rate":0.05},{"upTo":1380000,"rate":0.12},{"upTo":2770000,"rate":0.2},{"upTo":5190000,"rate":0.3},{"upTo":null,"rate":0.4}]}]},"sources":[{"title":"勞保、就保、災保保險費試算 (official premium calculator, 2026)","url":"https://www.bli.gov.tw/0014162.html","publisher":"Bureau of Labor Insurance, Ministry of Labor","accessed":"2026-10-03"},{"title":"公告115年度綜合所得稅免稅額、扣除額、課稅級距 (2026 exemption, deductions and brackets)","url":"https://www.dot.gov.tw/singlehtml/ch26?cntId=cf5db69f558d42409aa56c70838e8802","publisher":"Taxation Administration, Ministry of Finance","accessed":"2026-10-03"},{"title":"Taiwan: Individual taxes on personal income, deductions, other taxes (reviewed 20 August 2026)","url":"https://taxsummaries.pwc.com/taiwan/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"2026 NHI insured-salary grades — maximum TWD 313,000","url":"https://www.nhi.gov.tw/ch/cp-19421-f9533-2569-1.html","publisher":"National Health Insurance Administration, Taiwan","accessed":"2026-10-13"},{"title":"2026 employed-person NHI premium table — employee without dependants and standard employer","url":"https://www.nhi.gov.tw/ch/cp-19418-9eefb-2576-1.html","publisher":"National Health Insurance Administration, Taiwan","accessed":"2026-10-13"},{"title":"Employer supplementary NHI — aggregate monthly wages less reported salary bases, 2.11%","url":"https://www.nhi.gov.tw/en/cp-68-8652f-35-2.html","publisher":"National Health Insurance Administration, Taiwan","accessed":"2026-10-13"},{"title":"NHI premium rounding — whole TWD, nearest unit","url":"https://www.nhi.gov.tw/ch/cp-2947-71ec6-3150-1.html","publisher":"National Health Insurance Administration, Taiwan","accessed":"2026-10-13"},{"title":"2026 ordinary-worker labor/employment insured-wage grades — BLI/MOL open data","url":"https://data.gov.tw/dataset/6258","publisher":"Bureau of Labor Insurance, Ministry of Labor, Taiwan","accessed":"2026-10-13"},{"title":"2026 labor and employment monthly contribution shares","url":"https://www.bli.gov.tw/0102606.html","publisher":"Bureau of Labor Insurance, Ministry of Labor, Taiwan","accessed":"2026-10-13"},{"title":"Separate labor/employment share rounding and 1% employment-insurance rate","url":"https://www.bli.gov.tw/0006443.html","publisher":"Bureau of Labor Insurance, Ministry of Labor, Taiwan","accessed":"2026-10-13"},{"title":"2026 accident-insurance insured-wage grades","url":"https://www.bli.gov.tw/en/0015935.html","publisher":"Bureau of Labor Insurance, Ministry of Labor, Taiwan","accessed":"2026-10-13"},{"title":"Employer industry accident rates — effective 1 January 2025, category 42 assumption","url":"https://www.bli.gov.tw/en/0015963.html","publisher":"Bureau of Labor Insurance, Ministry of Labor, Taiwan","accessed":"2026-10-13"},{"title":"BLI premium formulas — separately rounded shares and employer-wide wage-arrears fund","url":"https://www.bli.gov.tw/en/0011816.html","publisher":"Bureau of Labor Insurance, Ministry of Labor, Taiwan","accessed":"2026-10-13"},{"title":"2026 pension monthly contribution classification — 62 grades","url":"https://www.bli.gov.tw/en/0011273.html","publisher":"Bureau of Labor Insurance, Ministry of Labor, Taiwan","accessed":"2026-10-13"},{"title":"Labor Pension Enforcement Rules — Articles 15, 16 and 22: graded bases, minimum rate and monthly whole-TWD rounding","url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=N0030021","publisher":"Ministry of Justice national law database, Taiwan","accessed":"2026-10-13"},{"title":"Wage-arrears fund — employer-wide aggregation and rounding, not individual premiums","url":"https://www.bli.gov.tw/0110180.html","publisher":"Bureau of Labor Insurance, Ministry of Labor, Taiwan","accessed":"2026-10-13"},{"title":"Insured-wage reporting and adjustments — fixed versus variable monthly wages","url":"https://www.bli.gov.tw/0108787.html","publisher":"Bureau of Labor Insurance, Ministry of Labor, Taiwan","accessed":"2026-10-13"}],"checks":{"official":2,"independent":0,"self":1},"accuracyCorrections20261013R5":{"checked":"2026-10-13","scope":"Complete official 2026 NHI grades and published employed-person premium rows; employer supplementary formula under explicit one-worker allocation. Other payroll components not newly certified.","nhiMaximumMonthly":313000,"officialPremiumGrades":58,"supplementaryEmployerAggregation":true},"accuracyCorrections20261013R6":{"checked":"2026-10-13","scope":"2026 ordinary labor/employment, accident and pension contribution grades; separately rounded monthly shares for the stated enrolled full-time employee. Preserves R5 NHI and existing income-tax rules. Accident employer category and employer-wide fund allocations remain explicit assumptions.","laborGrades":11,"accidentGrades":21,"pensionGrades":62,"monthlyCaps":{"laborEmployment":45800,"accident":72800,"pension":150000},"riskClassAssumption":42,"wholeMonthlyShareRounding":true,"wageArrearsUnroundedAllocation":true,"specifiedGradeSchedulesVerified":true}},"TZ":{"code":"TZ","name":"Tanzania","currency":"TZS","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Dar es Salaam (Tanzania Mainland), resident private-sector employee, primary employment","Employer with 10 or more employees, so the Skills Development Levy applies"],"notes":["The employee's 10% NSSF contribution is deducted before PAYE is calculated.","Health insurance (NHIF) is not included: contributions are not yet compulsory for most private-sector employees.","Tanzania sets minimum wages by sector rather than one national rate."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"nssf","label":"NSSF pension (employer)","localName":"National Social Security Fund","category":"pension","base":"gross","rate":0.1,"basis":"law","note":"10% of gross salary, no ceiling"},{"id":"sdl","label":"Skills Development Levy","localName":"SDL","category":"training","base":"gross","rate":0.035,"basis":"law","note":"3.5% of gross pay for employers with 10 or more employees"},{"id":"wcf","label":"Workers Compensation Fund","localName":"WCF","category":"injury","base":"gross","rate":0.005,"basis":"law","note":"0.5% of gross pay"}],"employee":[{"id":"nssf","label":"NSSF pension (employee)","localName":"National Social Security Fund","category":"pension","base":"gross","rate":0.1,"taxDeductible":true,"basis":"law","note":"10% of gross salary, deductible for PAYE"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","deductions":[{"label":"Employee NSSF contribution","contributions":"deductible"}],"brackets":[{"upTo":270000,"rate":0},{"upTo":520000,"rate":0.08},{"upTo":760000,"rate":0.2},{"upTo":1000000,"rate":0.25},{"upTo":null,"rate":0.3}],"bracketPeriod":"month","note":"Monthly bands from 0% to 30%"}]},"sources":[{"title":"Tanzania Individual - Taxes on personal income (last reviewed 9 September 2026)","url":"https://taxsummaries.pwc.com/tanzania/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Tanzania Individual - Other taxes (NSSF, SDL, WCF)","url":"https://taxsummaries.pwc.com/tanzania/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Tanzania Tax Guide 2025/2026","url":"https://www.habibadvisory.co.tz/resources/guides/2025-2026-Tax-Guide.pdf","publisher":"Habib Advisory","accessed":"2026-10-03"},{"title":"PAYE Calculator Tanzania 2026","url":"https://tawala.co.tz/tools/paye-calculator","publisher":"Tawala","accessed":"2026-10-03"},{"title":"Tanzania PAYE Calculator 2026","url":"https://afrotools.com/tanzania/tz-paye","publisher":"AfroTools","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"UA":{"code":"UA","name":"Ukraine","currency":"UAH","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Employment contract at the main place of work, Ukrainian tax resident, age 35, no children, civilian employee","No tax social benefit (it applies only to monthly pay up to UAH 4,660, below the minimum wage)"],"notes":["Employees pay no social contributions in Ukraine. The employer pays the unified social contribution of 22%, on at least the minimum wage and at most UAH 172,940 a month.","Personal income tax (18%) and the military levy (5%) are withheld from gross pay with no ceiling.","Not included: the contribution for the employment of people with disabilities, which depends on the employer's headcount and quota."],"minWage":{"amount":8647,"period":"month","note":"Minimum wage from 1 January 2026 (State Budget Law 2026, art. 8)"},"pay":{"extraPayments":[]},"employer":[{"id":"esv","label":"Unified social contribution","localName":"Єдиний соціальний внесок (ЄСВ)","category":"pension","floor":{"amount":8647,"period":"month"},"ceiling":{"amount":172940,"period":"month"},"rate":0.22,"basis":"law","note":"22% of gross pay, minimum base UAH 8,647 and maximum base UAH 172,940 a month"}],"employee":[],"incomeTax":{"components":[{"id":"pdfo","label":"Personal income tax","localName":"Податок на доходи фізичних осіб (ПДФО)","rate":0.18},{"id":"military","label":"Military levy","localName":"Військовий збір","rate":0.05,"note":"5% of gross pay since 1 December 2024"}]},"sources":[{"title":"Tax Code of Ukraine (art. 167.1; section XX subsection 10 para 16-1 military levy)","url":"https://zakon.rada.gov.ua/laws/show/2755-17","publisher":"Verkhovna Rada of Ukraine","accessed":"2026-10-03"},{"title":"Law 2464-VI on the unified social contribution (art. 1, art. 8)","url":"https://zakon.rada.gov.ua/laws/show/2464-17","publisher":"Verkhovna Rada of Ukraine","accessed":"2026-10-03"},{"title":"Law 4695-IX on the State Budget of Ukraine for 2026 (art. 8 minimum wage, art. 32 ESV maximum base)","url":"https://zakon.rada.gov.ua/laws/show/4695-20","publisher":"Verkhovna Rada of Ukraine","accessed":"2026-10-03"},{"title":"Ukraine: Individual other taxes, taxes on personal income, significant developments (last reviewed 30 June 2026)","url":"https://taxsummaries.pwc.com/ukraine/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Єдиний соціальний внесок (ЄСВ): minimum and maximum ESV by period","url":"https://index.minfin.com.ua/ua/labour/social/","publisher":"Minfin.com.ua","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":2}},"UG":{"code":"UG","name":"Uganda","currency":"UGX","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Kampala, resident employee","PAYE rates of the Income Tax (Amendment) Act 2026, in force from 1 July 2026, applied to the full year","Local Service Tax at the national schedule (UGX 100,000 a year for monthly pay above UGX 1,000,000), deducted before PAYE"],"notes":["Employee NSSF contributions are not deductible for PAYE in Uganda.","Local Service Tax is a yearly amount set by income band and is withheld during the first four months of the financial year (July to October).","Not included: workers' compensation insurance, which employers buy from private insurers."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"nssf","label":"NSSF pension (employer)","localName":"National Social Security Fund","category":"pension","base":"gross","rate":0.1,"basis":"law","note":"10% of gross pay, no ceiling"}],"employee":[{"id":"nssf","label":"NSSF pension (employee)","localName":"National Social Security Fund","category":"pension","base":"gross","rate":0.05,"taxDeductible":false,"basis":"law","note":"5% of gross pay, no ceiling, not deductible for PAYE"},{"id":"lst","label":"Local Service Tax","localName":"Local Service Tax","category":"tax","base":"gross","tiers":[{"upTo":100000,"fixed":0},{"upTo":200000,"fixed":5000},{"upTo":300000,"fixed":10000},{"upTo":400000,"fixed":20000},{"upTo":500000,"fixed":30000},{"upTo":600000,"fixed":40000},{"upTo":700000,"fixed":60000},{"upTo":800000,"fixed":70000},{"upTo":900000,"fixed":80000},{"upTo":1000000,"fixed":90000},{"upTo":null,"fixed":100000}],"bracketPeriod":"month","taxDeductible":true,"basis":"law","note":"Yearly amount by monthly pay band, at most UGX 100,000"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","deductions":[{"label":"Local Service Tax","contributions":"deductible"}],"brackets":[{"upTo":335000,"rate":0},{"upTo":410000,"rate":0.2},{"upTo":485000,"rate":0.25},{"upTo":10000000,"rate":0.3},{"upTo":null,"rate":0.4}],"bracketPeriod":"month","note":"Monthly rates from 1 July 2026: nil up to UGX 335,000, then 20%, 25%, 30%, and 40% above UGX 10 million"}]},"sources":[{"title":"Changes to PAYE return form following the Income Tax (Amendment) Act, 2026","url":"https://ura.go.ug/en/changes-to-paye-return-form-following-the-income-tax-amendment-act-2026/","publisher":"Uganda Revenue Authority","accessed":"2026-10-03"},{"title":"Uganda Individual - Other taxes (NSSF, Local Service Tax)","url":"https://taxsummaries.pwc.com/uganda/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Uganda New PAYE Rates 2026: Employer and Worker Guide","url":"https://www.pulse.ug/story/uganda-new-paye-rates-2026-guide-2026091410372290209","publisher":"Pulse Uganda","accessed":"2026-10-03"},{"title":"Uganda PAYE calculator engine (ug-paye.js, updated 16 Sep 2026)","url":"https://afrotools.com/uganda/ug-paye","publisher":"AfroTools","accessed":"2026-10-03"},{"title":"Finance Bill 2026: How Uganda's new PAYE brackets affect your pay","url":"https://www.myworkpay.com/blogs/finance-bill-2026-how-ugandas-new-paye-brackets-affect-your-pay","publisher":"Workpay","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"US":{"code":"US","name":"United States","currency":"USD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"medium","assumptions":["Single filer, no dependants, age 35, wages are the only income","Federal and state ordinary annual income-tax estimate with the standard deduction; no refundable credits, itemizing, pre-tax 401(k) or health plan deductions","Employer is a medium or large employer paying the new-employer state unemployment rate","Location: one state of residence and work; local taxes only where they apply statewide or almost statewide (see each state)"],"notes":["Health-insurance premiums and any Affordable Care Act employer shared-responsibility payments are excluded. Applicable large employers, generally those with at least 50 full-time employees including equivalents in the previous year, may need to offer qualifying coverage or face a payment. Confirm the employer or EOR obligations and quoted benefits.","Workers' compensation premiums are excluded. Coverage requirements and premiums depend on the state, employer classification and insurer; obtain the actual employer or EOR quote.","State unemployment tax uses the rate for a new employer. Established employers have their own experience rate.","The tax figures estimate ordinary annual federal and state income tax under the stated profile. Refundable credits, including federal and state Earned Income Tax Credits, are excluded. Paycheck withholding and the final tax return can differ; a tax-return refund is separate from salary paid by the employer.","Employees with large state and local taxes may lower their federal tax by itemizing deductions; this calculator uses the standard deduction."],"minWage":{"amount":7.25,"period":"hour","note":"Federal minimum wage; most states set a higher minimum (shown per state)."},"pay":{"extraPayments":[],"note":"No statutory 13th-month pay in the United States."},"employer":[{"id":"ss","label":"Social Security","category":"pension","base":"gross","rate":0.062,"ceiling":184500,"localName":"OASDI (FICA)","basis":"law","note":"6.2% of wages up to $184,500 in 2026"},{"id":"medicare","label":"Medicare","category":"health","base":"gross","rate":0.0145,"localName":"HI (FICA)","basis":"law","note":"1.45% of all wages, no cap"},{"id":"futa","label":"Federal unemployment tax (FUTA)","category":"unemployment","base":"gross","rate":0.006,"ceiling":7000,"basis":"law","varies":"0.6% after the full state credit; employers in credit reduction states pay more (see state notes)","note":"6.0% on the first $7,000 less the 5.4% credit for state unemployment tax paid"}],"employee":[{"id":"ss","label":"Social Security","category":"pension","base":"gross","rate":0.062,"ceiling":184500,"localName":"OASDI (FICA)","taxDeductible":false,"basis":"law"},{"id":"medicare","label":"Medicare","category":"health","base":"gross","rate":0.0145,"localName":"HI (FICA)","taxDeductible":false,"basis":"law"},{"id":"medicare_add","label":"Additional Medicare Tax","category":"health","base":"gross","brackets":[{"upTo":200000,"rate":0},{"upTo":null,"rate":0.009}],"taxDeductible":false,"basis":"law","note":"0.9% on wages above $200,000 (employee only)"}],"incomeTax":{"components":[{"id":"federal","label":"Federal income tax","base":"gross","deductions":[{"label":"Standard deduction (single)","amount":16100}],"brackets":[{"upTo":12400,"rate":0.1},{"upTo":50400,"rate":0.12},{"upTo":105700,"rate":0.22},{"upTo":201775,"rate":0.24},{"upTo":256225,"rate":0.32},{"upTo":640600,"rate":0.35},{"upTo":null,"rate":0.37}],"note":"2026 brackets and $16,100 standard deduction (One Big Beautiful Bill Act; IRS Publication 15-T for 2026)"}]},"variantLabel":"State","defaultVariant":"CA","variants":[{"code":"AL","name":"Alabama","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.027,"ceiling":8000,"basis":"law","varies":"New-employer rate on the first $8,000 of wages; experience-rated employers pay 0.14% to 5.34%"},{"id":"esa","label":"Employment Security Enhancement Assessment","category":"unemployment","base":"gross","rate":0.0006,"ceiling":8000,"basis":"law"}],"incomeTax":{"components":[{"id":"state","label":"Alabama income tax","base":"gross","deductions":[{"label":"Standard deduction or itemized FICA taxes, whichever is larger","expr":"max(G <= 26000 ? 3000 : max(2500, 3000 - 25 * ceil((G - 26000) / 500)), ee('ss') + ee('medicare') + ee('medicare_add'))"},{"label":"Personal exemption","amount":1500},{"label":"Federal income tax paid","component":"federal"}],"brackets":[{"upTo":500,"rate":0.02},{"upTo":3000,"rate":0.04},{"upTo":null,"rate":0.05}],"note":"Alabama lets employees deduct federal income tax and, as an itemized deduction, the Social Security and Medicare tax withheld"}]},"minWage":{"amount":7.25,"period":"hour","note":"Federal minimum wage applies"},"assumptions":["Alabama: itemizes the Social Security and Medicare tax withheld (allowed on Alabama Schedule A) when it beats the standard deduction"],"notes":["Birmingham and some other Alabama cities and counties levy an occupational tax on wages (e.g. 1%); not included."],"sources":[{"title":"Alabama Form 40 instructions (itemized FICA deduction, standard deduction chart)","url":"https://www.revenue.alabama.gov/wp-content/uploads/2025/01/24f40bk.pdf","publisher":"Alabama Department of Revenue","accessed":"2026-10-02"}]},{"code":"AK","name":"Alaska","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.015,"ceiling":54200,"basis":"law","varies":"New employers pay roughly the average rate of their industry (about 1% to 2% for office work) on the first $54,200 of wages; experience rates run 1.0% to 5.4%"}],"employee":[{"id":"ui_ee","label":"State unemployment insurance (employee)","category":"unemployment","base":"gross","rate":0.005,"ceiling":54200,"taxDeductible":false,"basis":"law"}],"minWage":{"amount":14,"period":"hour","note":"Alaska minimum wage from 1 July 2026"},"notes":["No state income tax on wages."]},{"code":"AZ","name":"Arizona","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.02,"ceiling":8000,"basis":"law","varies":"New-employer rate on the first $8,000 of wages; experience-rated employers pay 0.03% to 8.36%"}],"incomeTax":{"components":[{"id":"state","label":"Arizona income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":16100}],"rate":0.025}]},"minWage":{"amount":15.15,"period":"hour","note":"Arizona minimum wage 2026"}},{"code":"AR","name":"Arkansas","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.021,"ceiling":7000,"basis":"law","varies":"New-employer rate on the first $7,000 of wages; experience-rated employers pay 0.2% to 10.1%"}],"incomeTax":{"components":[{"id":"state","label":"Arkansas income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":2470}],"brackets":[{"upTo":5600,"rate":0},{"upTo":11200,"rate":0.02},{"upTo":16000,"rate":0.03},{"upTo":26400,"rate":0.034},{"upTo":null,"rate":0.037}],"adjustments":[{"type":"add","label":"High-income table (net income above $94,700) with bracket adjustment","expr":"T > 94700 ? 287.3 - (T <= 97600 ? max(0, 290 - 10 * floor((T - 94701) / 100)) : 0) : 0"},{"type":"credit","label":"Personal tax credit","amount":29}],"note":"2026 rates from Act 1 of the 2026 First Extraordinary Session (top rate 3.7%)"}]},"minWage":{"amount":11,"period":"hour","note":"Arkansas minimum wage"},"sources":[{"title":"Act 1 of the 2026 First Extraordinary Session (HB 1001), income tax rates for 2026","url":"https://www.arkleg.state.ar.us/Home/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2FACT1.pdf","publisher":"Arkansas General Assembly","accessed":"2026-10-02"}]},{"code":"CA","name":"California","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.034,"ceiling":7000,"basis":"law","localName":"UI","varies":"New-employer rate on the first $7,000 of wages; experience-rated employers pay 1.5% to 6.2%"},{"id":"ett","label":"Employment Training Tax","localName":"ETT","category":"training","base":"gross","rate":0.001,"ceiling":7000,"basis":"law"},{"id":"futa_cr","label":"FUTA credit reduction — planning estimate","category":"unemployment","base":"gross","rate":0.015,"ceiling":7000,"basis":"provisional","varies":"California has an unpaid federal unemployment loan, so its employers lose part of the FUTA credit. 1.5% is the expected 2026 reduction; the final figure (up to 5.3%) is set on 10 November 2026.","note":"The modeled 2026 reduction of 1.5% is provisional. The U.S. Department of Labor determines the final credit-reduction status on 10 November 2026; verify the final rate and any additional reduction before filing or approving payroll.","verification":{"checked":"2026-10-07","status":"2026 provisional assumption; numerical value preserved","finalDetermination":"2026-11-10"}}],"employee":[{"id":"sdi","label":"State Disability Insurance","localName":"SDI (includes Paid Family Leave)","category":"insurance","base":"gross","rate":0.013,"taxDeductible":false,"basis":"law","note":"1.3% of all wages in 2026, no wage cap"}],"incomeTax":{"components":[{"id":"state","label":"California income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":5900}],"brackets":[{"upTo":11456,"rate":0.01},{"upTo":27157,"rate":0.02},{"upTo":42861,"rate":0.04},{"upTo":59498,"rate":0.06},{"upTo":75197,"rate":0.08},{"upTo":384109,"rate":0.093},{"upTo":460927,"rate":0.103},{"upTo":768213,"rate":0.113},{"upTo":1000000,"rate":0.123},{"upTo":null,"rate":0.133}],"adjustments":[{"type":"credit","label":"Personal exemption credit","expr":"max(0, 158 - 6 * ceil(max(0, round(G) - 260778) / 2500 - 1e-10))","basis":"provisional","verification":{"checked":"2026-10-12","threshold":260778,"thresholdStatus":"Existing indexed planning assumption preserved; full 2026 FTB exemption-threshold table unconfirmed","credit":158,"creditStatus":"Published by FTB October 2026","stepRule":"FTB official 2025 worksheet: $6 per $2,500 or fraction","wholeDollarConvention":"Salary-only AGI rounded to the nearest whole USD before the provisional-threshold worksheet step; .50 rounds up"}}],"note":"FTB 2026 tax rate schedule (2026 indexing, 3.4%); rates include the 1% mental health services tax on taxable income above $1 million Personal-credit phaseout threshold is provisional; see the profile assumptions."}]},"minWage":{"amount":16.9,"period":"hour","note":"California minimum wage 2026"},"sources":[{"title":"California Employer's Guide DE 44 (2026): UI, ETT, SDI rates and 2026 withholding schedules","url":"https://www.edd.ca.gov/siteassets/files/pdf_pub_ctr/de44.pdf","publisher":"California EDD","accessed":"2026-10-02"},{"title":"California tax rate schedules","url":"https://www.ftb.ca.gov/file/personal/tax-calculator-tables-rates.asp","publisher":"California Franchise Tax Board","accessed":"2026-10-02"},{"title":"Tax News October 2026: 2026 Indexing (inflation 3.4%, 2026 tax rate schedules, standard deduction $5,900, exemption credit $158)","url":"https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/index.html","publisher":"California Franchise Tax Board","accessed":"2026-10-04"},{"title":"FTB October 2026 indexing — published credit, deduction and income-tax brackets","url":"https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/","publisher":"California Franchise Tax Board","accessed":"2026-10-12"},{"title":"FTB official exemption-credit worksheet — step rule; 2025 edition","url":"https://www.ftb.ca.gov/forms/2025/2025-540-booklet.html","publisher":"California Franchise Tax Board","accessed":"2026-10-12"}],"assumptions":["California personal exemption credit: USD 158, reduced by USD 6 for each USD 2,500 (or part) of income above USD 260,778. FTB has not yet published the 2026 phaseout threshold; USD 260,778 is an indexed estimate."]},{"code":"CO","name":"Colorado","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0305,"ceiling":30600,"basis":"law","varies":"New-employer rate on the first $30,600 of wages: base 1.53% plus support rate 0.17% and solvency surcharge 1.35%; experience-rated employers pay other rates"},{"id":"famli","label":"Paid Family and Medical Leave (FAMLI)","category":"insurance","base":"gross","rate":0.0044,"ceiling":184500,"basis":"law","localName":"FAMLI"}],"employee":[{"id":"famli","label":"Paid Family and Medical Leave (FAMLI)","category":"insurance","base":"gross","rate":0.0044,"ceiling":184500,"taxDeductible":false,"basis":"law","localName":"FAMLI"}],"incomeTax":{"components":[{"id":"state","label":"Colorado income tax","base":"gross","deductions":[{"label":"Federal standard deduction (single)","amount":16100,"when":{"maxAnnual":300000.01}},{"label":"Standard deduction after the Colorado high-income addback (limit $1,000)","amount":1000,"when":{"minAnnual":300000.01}}],"rate":0.044,"note":"4.4% of federal taxable income. With income above $300,000, Colorado adds back the federal standard deduction above $1,000 (2026 rule)."}]},"minWage":{"amount":15.16,"period":"hour","note":"Colorado minimum wage 2026"},"notes":["Denver, Aurora and a few other cities charge a small monthly occupational privilege tax; not included.","Above $300,000 of income Colorado allows only $1,000 of the federal standard deduction, so state tax rises at that point."],"sources":[{"title":"Introductory rates (2026: base 0.0153, support 0.0017, solvency surcharge 0.0135, combined 0.0305)","url":"https://cdle.colorado.gov/employers/unemployment-insurance-premiums/introductory-rates","publisher":"Colorado Department of Labor and Employment","accessed":"2026-10-04"},{"title":"Individual Income Tax Guide (rates by year; standard or itemized deduction addback for AGI over $300,000: $1,000 single for 2026 and later)","url":"https://tax.colorado.gov/individual-income-tax-guide","publisher":"Colorado Department of Revenue","accessed":"2026-10-04"},{"title":"2026 Colorado Withholding Worksheet for Employers (DR 1098), 4.40% rate","url":"https://tax.colorado.gov/sites/tax/files/documents/DR_1098_Colorado_Withholding_Worksheet_for_Employees.pdf","publisher":"Colorado Department of Revenue","accessed":"2026-10-04"},{"title":"FAMLI for employers (0.88% split 0.44%/0.44% up to the Social Security wage cap)","url":"https://famli.colorado.gov/employers","publisher":"Colorado FAMLI Division","accessed":"2026-10-04"}]},{"code":"CT","name":"Connecticut","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.019,"ceiling":27000,"basis":"law","varies":"New-employer rate on the first $27,000 of wages; experience-rated employers pay 1.1% to 9.9%"}],"employee":[{"id":"pfml","label":"Paid Leave contribution","category":"insurance","base":"gross","rate":0.005,"ceiling":184500,"taxDeductible":false,"localName":"CT Paid Leave","basis":"law"}],"incomeTax":{"components":[{"id":"state","label":"Connecticut income tax","base":"gross","deductions":[{"label":"Personal exemption","of":"gross","bands":[{"upTo":30000,"a":0,"b":15000},{"upTo":45000,"a":-1,"b":45000},{"upTo":null,"a":0,"b":0}]}],"brackets":[{"upTo":10000,"rate":0.02},{"upTo":50000,"rate":0.045},{"upTo":100000,"rate":0.055},{"upTo":200000,"rate":0.06},{"upTo":250000,"rate":0.065},{"upTo":500000,"rate":0.069},{"upTo":null,"rate":0.0699}],"adjustments":[{"type":"add","label":"Phase-out of the 2% rate","expr":"min(250, 25 * ceil(max(0, G - 56500) / 5000))"},{"type":"add","label":"Benefit recapture","expr":"min(250, 25 * ceil(max(0, G - 105000) / 5000)) + min(2700, 90 * ceil(max(0, G - 200000) / 5000)) + min(450, 50 * ceil(max(0, G - 500000) / 5000))"},{"type":"credit","label":"Personal tax credit (Table E)","expr":"tax * (G <= 15000 ? 0.75 : G <= 18800 ? 0.75 : G <= 19300 ? 0.7 : G <= 19800 ? 0.65 : G <= 20300 ? 0.6 : G <= 20800 ? 0.55 : G <= 21300 ? 0.5 : G <= 21800 ? 0.45 : G <= 22300 ? 0.4 : G <= 25000 ? 0.35 : G <= 25500 ? 0.3 : G <= 26000 ? 0.25 : G <= 26500 ? 0.2 : G <= 31300 ? 0.15 : G <= 31800 ? 0.14 : G <= 32300 ? 0.13 : G <= 32800 ? 0.12 : G <= 33300 ? 0.11 : G <= 60000 ? 0.1 : G <= 60500 ? 0.09 : G <= 61000 ? 0.08 : G <= 61500 ? 0.07 : G <= 62000 ? 0.06 : G <= 62500 ? 0.05 : G <= 63000 ? 0.04 : G <= 63500 ? 0.03 : G <= 64000 ? 0.02 : G <= 64500 ? 0.01 : 0)"}]}]},"minWage":{"amount":16.94,"period":"hour","note":"Connecticut minimum wage 2026"}},{"code":"DE","name":"Delaware","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.01,"ceiling":14500,"basis":"law","varies":"New-employer rate on the first $14,500 of wages; experience-rated employers pay 0.3% to 5.4%"},{"id":"sui_sa","label":"Special training assessment","category":"unemployment","base":"gross","rate":0.002,"ceiling":14500,"basis":"law"},{"id":"pfml","label":"Paid Leave contribution","category":"insurance","base":"gross","rate":0.004,"ceiling":184500,"basis":"law","localName":"Delaware Paid Leave"}],"employee":[{"id":"pfml","label":"Paid Leave contribution","category":"insurance","base":"gross","rate":0.004,"ceiling":184500,"taxDeductible":false,"basis":"law","localName":"Delaware Paid Leave"}],"incomeTax":{"components":[{"id":"state","label":"Delaware income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":3250}],"brackets":[{"upTo":2000,"rate":0},{"upTo":5000,"rate":0.022},{"upTo":10000,"rate":0.039},{"upTo":20000,"rate":0.048},{"upTo":25000,"rate":0.052},{"upTo":60000,"rate":0.0555},{"upTo":null,"rate":0.066}],"adjustments":[{"type":"credit","label":"Personal credit","amount":110}]}]},"minWage":{"amount":15,"period":"hour","note":"Delaware minimum wage"},"notes":["Wilmington levies a 1.25% wage tax on residents and people working in the city; not included."]},{"code":"DC","name":"District of Columbia","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.027,"ceiling":9000,"basis":"law","varies":"New-employer rate on the first $9,000 of wages; experience-rated employers pay 1.9% to 7.4%"},{"id":"sui_admin","label":"Administrative assessment","category":"unemployment","base":"gross","rate":0.002,"ceiling":9000,"basis":"law"},{"id":"pfl","label":"Paid Family Leave tax","category":"insurance","base":"gross","rate":0.0075,"basis":"law","note":"Employer-paid, 0.75% of all wages"}],"incomeTax":{"components":[{"id":"state","label":"DC income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":15000}],"brackets":[{"upTo":10000,"rate":0.04},{"upTo":40000,"rate":0.06},{"upTo":60000,"rate":0.065},{"upTo":250000,"rate":0.085},{"upTo":500000,"rate":0.0925},{"upTo":1000000,"rate":0.0975},{"upTo":null,"rate":0.1075}]}]},"minWage":{"amount":18.4,"period":"hour","note":"DC minimum wage from 1 July 2026"}},{"code":"FL","name":"Florida","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.027,"ceiling":7000,"basis":"law","localName":"Reemployment tax","varies":"New-employer rate on the first $7,000 of wages; experience-rated employers pay 0.1% to 5.4%"}],"minWage":{"amount":15,"period":"hour","note":"Florida minimum wage from 30 September 2026"},"notes":["No state income tax on wages."]},{"code":"GA","name":"Georgia","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0264,"ceiling":9500,"basis":"law","varies":"New-employer rate on the first $9,500 of wages; experience-rated employers pay 0.04% to 8.1%"}],"incomeTax":{"components":[{"id":"state","label":"Georgia income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":15000}],"rate":0.0499,"note":"4.99% flat rate and $15,000 standard deduction for 2026 (HB 463, Georgia Economic Growth and Tax Relief Act of 2026)"}]},"minWage":{"amount":7.25,"period":"hour","note":"Federal minimum wage applies to most employers"},"sources":[{"title":"HB 463 (2026), Georgia Economic Growth and Tax Relief Act of 2026","url":"https://www.legis.ga.gov/api/legislation/document/20252026/249080","publisher":"Georgia General Assembly","accessed":"2026-10-02"}]},{"code":"HI","name":"Hawaii","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.024,"ceiling":64500,"basis":"law","varies":"New-employer rate on the first $64,500 of wages; experience-rated employers pay 0.1% to 5.6%"},{"id":"et","label":"Employment and training assessment","category":"training","base":"gross","rate":0.0001,"ceiling":64500,"basis":"law"}],"employee":[{"id":"tdi","label":"Temporary Disability Insurance (employee share)","category":"insurance","base":"gross","rate":0.005,"taxDeductible":false,"max":{"amount":7.5,"period":"week"},"basis":"law","varies":"The employer pays the rest of the TDI premium, which depends on its insurer and is not included","note":"Employers may deduct half the premium, at most 0.5% of weekly wages and $7.50 a week in 2026; the maximum is shown"}],"incomeTax":{"components":[{"id":"state","label":"Hawaii income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":8000},{"label":"Personal exemption","amount":1144}],"brackets":[{"upTo":9600,"rate":0.014},{"upTo":14400,"rate":0.032},{"upTo":19200,"rate":0.055},{"upTo":24000,"rate":0.064},{"upTo":36000,"rate":0.068},{"upTo":48000,"rate":0.072},{"upTo":125000,"rate":0.076},{"upTo":175000,"rate":0.079},{"upTo":225000,"rate":0.0825},{"upTo":275000,"rate":0.09},{"upTo":325000,"rate":0.1},{"upTo":null,"rate":0.11}]}]},"minWage":{"amount":16,"period":"hour","note":"Hawaii minimum wage from 1 January 2026"},"notes":["Hawaii requires employers to provide health insurance (Prepaid Health Care Act); the employee share is capped at 1.5% of wages. Premiums vary by plan and are not included."],"sources":[{"title":"2026 Maximum Weekly Wage Base and Maximum Weekly Benefit Amount (TDI)","url":"https://labor.hawaii.gov/dcd/files/2025/12/2026-Maximum-Weekly-Wage-Base.pdf","publisher":"Hawaii DLIR, Disability Compensation Division","accessed":"2026-10-02"},{"title":"HB 2404 CD1 (Act 46, 2024): standard deduction and brackets","url":"https://data.capitol.hawaii.gov/sessions/session2024/bills/HB2404_CD1_.HTM","publisher":"Hawaii State Legislature","accessed":"2026-10-02"}]},{"code":"ID","name":"Idaho","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.01,"ceiling":58300,"basis":"law","varies":"New-employer rate on the first $58,300 of wages; experience-rated employers pay 0.208% to 5.4%"}],"incomeTax":{"components":[{"id":"state","label":"Idaho income tax","base":"gross","deductions":[{"label":"Federal standard deduction (single)","amount":16100}],"brackets":[{"upTo":4811,"rate":0},{"upTo":null,"rate":0.053}],"adjustments":[{"type":"credit","label":"Grocery tax credit","amount":155}],"note":"5.3% above the zero bracket; the refundable $155 grocery credit is deducted"}]},"minWage":{"amount":7.25,"period":"hour","note":"Idaho minimum wage"},"sources":[{"title":"Individual income tax rate schedule","url":"https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/","publisher":"Idaho State Tax Commission","accessed":"2026-10-02"}]},{"code":"IL","name":"Illinois","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0335,"ceiling":14250,"basis":"law","varies":"New-employer rate on the first $14,250 of wages; experience-rated employers pay 0.75% to 7.05%"}],"incomeTax":{"components":[{"id":"state","label":"Illinois income tax","base":"gross","deductions":[{"label":"Personal exemption","amount":2925,"when":{"maxAnnual":250000.01}}],"rate":0.0495}]},"minWage":{"amount":15,"period":"hour","note":"Illinois minimum wage"}},{"code":"IN","name":"Indiana","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.025,"ceiling":9500,"basis":"law","varies":"New-employer rate on the first $9,500 of wages; experience-rated employers pay 0.5% to 7.4%"}],"incomeTax":{"components":[{"id":"state","label":"Indiana income tax","base":"gross","deductions":[{"label":"Personal exemption","amount":1000}],"rate":0.0295},{"id":"local","label":"Marion County income tax","base":"gross","deductions":[{"label":"Personal exemption","amount":1000}],"rate":0.0202,"note":"County income tax applies in every Indiana county; Marion County (Indianapolis) rate shown"}]},"minWage":{"amount":7.25,"period":"hour","note":"Indiana minimum wage"},"assumptions":["Lives in Marion County (Indianapolis); every Indiana county levies its own income tax (roughly 0.5% to 3.4%)"],"sources":[{"title":"Departmental Notice #1: county tax rates effective 1 Oct 2026","url":"https://www.in.gov/dor/files/dn01.pdf","publisher":"Indiana Department of Revenue","accessed":"2026-10-02"}]},{"code":"IA","name":"Iowa","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.01,"ceiling":20400,"basis":"law","varies":"New-employer rate on the first $20,400 of wages; experience-rated employers pay 0% to 5.4%"}],"incomeTax":{"components":[{"id":"state","label":"Iowa income tax","base":"gross","deductions":[{"label":"Federal standard deduction (single)","amount":16100}],"rate":0.038,"adjustments":[{"type":"credit","label":"Personal exemption credit","amount":40}]}]},"minWage":{"amount":7.25,"period":"hour","note":"Iowa minimum wage"},"notes":["Most Iowa school districts add a surtax of a few percent of the state tax; not included."]},{"code":"KS","name":"Kansas","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0175,"ceiling":15100,"basis":"law","varies":"New-employer rate on the first $15,100 of wages; experience-rated employers pay 0% to 6.95%"}],"incomeTax":{"components":[{"id":"state","label":"Kansas income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":3605},{"label":"Personal exemption","amount":9160}],"brackets":[{"upTo":23000,"rate":0.052},{"upTo":null,"rate":0.0558}]}]},"minWage":{"amount":7.25,"period":"hour","note":"Kansas minimum wage"}},{"code":"KY","name":"Kentucky","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.027,"ceiling":12000,"basis":"law","varies":"New-employer rate on the first $12,000 of wages; experience-rated employers pay 0.3% to 9.0%"}],"incomeTax":{"components":[{"id":"state","label":"Kentucky income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":3360}],"rate":0.035}]},"minWage":{"amount":7.25,"period":"hour","note":"Kentucky minimum wage"},"notes":["Most Kentucky cities and counties levy an occupational license tax on wages (Louisville about 2.2%, Lexington 2.25%); not included."]},{"code":"LA","name":"Louisiana","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0131,"ceiling":7000,"basis":"law","varies":"New-employer rate on the first $7,000 of wages; experience-rated employers pay 0.09% to 6.2%"}],"incomeTax":{"components":[{"id":"state","label":"Louisiana income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":12875}],"rate":0.03}]},"minWage":{"amount":7.25,"period":"hour","note":"Federal minimum wage applies"}},{"code":"ME","name":"Maine","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0223,"ceiling":12000,"basis":"law","varies":"New-employer rate on the first $12,000 of wages; experience-rated employers pay 0% to 6.29%"},{"id":"pfml","label":"Paid Family and Medical Leave","category":"insurance","base":"gross","rate":0.005,"ceiling":184500,"basis":"law","localName":"Maine PFML"}],"employee":[{"id":"pfml","label":"Paid Family and Medical Leave","category":"insurance","base":"gross","rate":0.005,"ceiling":184500,"taxDeductible":false,"basis":"law","localName":"Maine PFML"}],"incomeTax":{"components":[{"id":"state","label":"Maine income tax","base":"gross","deductions":[{"label":"Standard deduction","of":"gross","bands":[{"upTo":102250,"a":0,"b":15700},{"upTo":177250,"a":-0.20933333333333334,"b":37104.333333333336},{"upTo":null,"a":0,"b":0}]},{"label":"Personal exemption","of":"gross","bands":[{"upTo":341000,"a":0,"b":5300},{"upTo":466000,"a":-0.0424,"b":19758.4},{"upTo":null,"a":0,"b":0}]}],"brackets":[{"upTo":27400,"rate":0.058},{"upTo":64850,"rate":0.0675},{"upTo":1000000,"rate":0.0715},{"upTo":null,"rate":0.0915}],"note":"Includes the 2% surcharge on taxable income above $1 million that starts in 2026"}]},"minWage":{"amount":15.1,"period":"hour","note":"Maine minimum wage 2026"},"sources":[{"title":"2026 Individual Income Tax Rates (revised 20 May 2026)","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf","publisher":"Maine Revenue Services","accessed":"2026-10-02"}]},{"code":"MD","name":"Maryland","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.026,"ceiling":8500,"basis":"law","varies":"New-employer rate on the first $8,500 of wages; experience-rated employers pay 0.3% to 7.5%"}],"incomeTax":{"components":[{"id":"state","label":"Maryland income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":3350},{"label":"Personal exemption","of":"gross","bands":[{"upTo":100000,"a":0,"b":3200},{"upTo":125000,"a":0,"b":1600},{"upTo":150000,"a":0,"b":800},{"upTo":null,"a":0,"b":0}]}],"brackets":[{"upTo":1000,"rate":0.02},{"upTo":2000,"rate":0.03},{"upTo":3000,"rate":0.04},{"upTo":100000,"rate":0.0475},{"upTo":125000,"rate":0.05},{"upTo":150000,"rate":0.0525},{"upTo":250000,"rate":0.055},{"upTo":500000,"rate":0.0575},{"upTo":1000000,"rate":0.0625},{"upTo":null,"rate":0.065}]},{"id":"local","label":"Montgomery County income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":3350},{"label":"Personal exemption","of":"gross","bands":[{"upTo":100000,"a":0,"b":3200},{"upTo":125000,"a":0,"b":1600},{"upTo":150000,"a":0,"b":800},{"upTo":null,"a":0,"b":0}]}],"rate":0.032,"note":"Every Maryland county and Baltimore City levies a local income tax; Montgomery County rate shown"}]},"minWage":{"amount":15,"period":"hour","note":"Maryland minimum wage"},"assumptions":["Lives in Montgomery County, Maryland's most populous county; local rates elsewhere range from 2.25% to 3.3%"]},{"code":"MA","name":"Massachusetts","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0213,"ceiling":15000,"basis":"law","varies":"New-employer rate on the first $15,000 of wages; experience-rated employers pay 0.83% to 12.65%"},{"id":"wtf","label":"Workforce Training Fund","category":"training","base":"gross","rate":0.00056,"ceiling":15000,"basis":"law"},{"id":"emac","label":"Employer Medical Assistance Contribution","category":"health","base":"gross","rate":0.0036,"ceiling":15000,"localName":"EMAC","basis":"law"},{"id":"pfml","label":"Paid Family and Medical Leave","category":"insurance","base":"gross","rate":0.0042,"ceiling":184500,"localName":"MA PFML","basis":"law"}],"employee":[{"id":"pfml","label":"Paid Family and Medical Leave","category":"insurance","base":"gross","rate":0.0046,"ceiling":184500,"taxDeductible":false,"localName":"MA PFML","basis":"law"}],"incomeTax":{"components":[{"id":"state","label":"Massachusetts income tax","base":"gross","deductions":[{"label":"Personal exemption","amount":4400},{"label":"Social Security and Medicare deduction","contributions":["ss","medicare","medicare_add"],"max":2000}],"brackets":[{"upTo":1107950,"rate":0.05},{"upTo":null,"rate":0.09}],"note":"5% plus a 4% surtax on income above $1,107,950"}]},"minWage":{"amount":15,"period":"hour","note":"Massachusetts minimum wage"}},{"code":"MI","name":"Michigan","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.027,"ceiling":9000,"basis":"law","varies":"New-employer rate on the first $9,000 of wages; experience-rated employers pay 0.06% to 10.3%"}],"incomeTax":{"components":[{"id":"state","label":"Michigan income tax","base":"gross","deductions":[{"label":"Personal exemption","amount":5900}],"rate":0.0425}]},"minWage":{"amount":13.73,"period":"hour","note":"Michigan minimum wage 2026"},"notes":["Detroit (2.4% for residents) and about 20 other Michigan cities levy a city income tax; not included."],"sources":[{"title":"Michigan Income Tax Withholding Guide (Form 446), 2026","url":"https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/446_Withholding-Guide_2026.pdf","publisher":"Michigan Department of Treasury","accessed":"2026-10-02"}]},{"code":"MN","name":"Minnesota","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0114,"ceiling":44000,"basis":"law","varies":"New-employer rate on the first $44,000 of wages; experience-rated employers pay 0.4% to 8.9%"},{"id":"wda","label":"Workforce development assessment","category":"training","base":"gross","rate":0.001,"ceiling":44000,"basis":"law"},{"id":"pfml","label":"Paid Leave premium","category":"insurance","base":"gross","rate":0.0044,"ceiling":184500,"basis":"law","localName":"Minnesota Paid Leave"}],"employee":[{"id":"pfml","label":"Paid Leave premium","category":"insurance","base":"gross","rate":0.0044,"ceiling":184500,"taxDeductible":false,"basis":"law","localName":"Minnesota Paid Leave"}],"incomeTax":{"components":[{"id":"state","label":"Minnesota income tax","base":"gross","deductions":[{"label":"Standard deduction","expr":"max(0, 15300 - min(0.8 * 15300, 0.03 * max(0, min(G, 337800) - 244400) + 0.10 * max(0, G - 337800)))"}],"brackets":[{"upTo":33310,"rate":0.0535},{"upTo":109430,"rate":0.068},{"upTo":203150,"rate":0.0785},{"upTo":null,"rate":0.0985}]}]},"minWage":{"amount":11.41,"period":"hour","note":"Minnesota minimum wage 2026"}},{"code":"MS","name":"Mississippi","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.012,"ceiling":14000,"basis":"law","varies":"New-employer rate on the first $14,000 of wages; experience-rated employers pay 0.2% to 5.4%"}],"incomeTax":{"components":[{"id":"state","label":"Mississippi income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":2300},{"label":"Personal exemption","amount":6000}],"brackets":[{"upTo":10000,"rate":0},{"upTo":null,"rate":0.04}]}]},"minWage":{"amount":7.25,"period":"hour","note":"Federal minimum wage applies"}},{"code":"MO","name":"Missouri","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.02376,"ceiling":9000,"basis":"law","varies":"New-employer rate on the first $9,000 of wages; experience-rated employers pay 0% to 6.0%"}],"incomeTax":{"components":[{"id":"state","label":"Missouri income tax","base":"gross","deductions":[{"label":"Federal standard deduction (single)","amount":16100},{"label":"Federal income tax deduction","component":"federal","share":0.35,"max":5000,"when":{"maxAnnual":25000.01}},{"label":"Federal income tax deduction","component":"federal","share":0.25,"max":5000,"when":{"minAnnual":25000.01,"maxAnnual":50000.01}},{"label":"Federal income tax deduction","component":"federal","share":0.15,"max":5000,"when":{"minAnnual":50000.01,"maxAnnual":100000.01}},{"label":"Federal income tax deduction","component":"federal","share":0.05,"max":5000,"when":{"minAnnual":100000.01,"maxAnnual":125000.01}}],"brackets":[{"upTo":1348,"rate":0},{"upTo":2696,"rate":0.02},{"upTo":4044,"rate":0.025},{"upTo":5392,"rate":0.03},{"upTo":6740,"rate":0.035},{"upTo":8088,"rate":0.04},{"upTo":9436,"rate":0.045},{"upTo":null,"rate":0.047}]}]},"minWage":{"amount":15,"period":"hour","note":"Missouri minimum wage 2026"},"notes":["Kansas City and St. Louis levy a 1% earnings tax on residents and people working there; not included."]},{"code":"MT","name":"Montana","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0118,"ceiling":47300,"basis":"law","varies":"New-employer rate on the first $47,300 of wages; experience-rated employers pay 0% to 6.12%"}],"incomeTax":{"components":[{"id":"state","label":"Montana income tax","base":"gross","deductions":[{"label":"Federal standard deduction (single)","amount":16100}],"brackets":[{"upTo":47500,"rate":0.047},{"upTo":null,"rate":0.0565}]}]},"minWage":{"amount":10.85,"period":"hour","note":"Montana minimum wage 2026"}},{"code":"NE","name":"Nebraska","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0125,"ceiling":9000,"basis":"law","varies":"New-employer rate on the first $9,000 of wages; experience-rated employers pay 0% to 5.4%"}],"incomeTax":{"components":[{"id":"state","label":"Nebraska income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":8850}],"brackets":[{"upTo":4130,"rate":0.0246},{"upTo":24760,"rate":0.0351},{"upTo":null,"rate":0.0455}],"adjustments":[{"type":"credit","label":"Personal exemption credit","amount":176}]}]},"minWage":{"amount":15,"period":"hour","note":"Nebraska minimum wage 2026"},"sources":[{"title":"Form 1040N-ES 2026 (rate schedule, standard deduction, exemption credit)","url":"https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf","publisher":"Nebraska Department of Revenue","accessed":"2026-10-02"}]},{"code":"NV","name":"Nevada","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0295,"ceiling":43700,"basis":"law","varies":"New-employer rate on the first $43,700 of wages; experience-rated employers pay 0.25% to 5.4%"},{"id":"cep","label":"Career Enhancement Program","category":"training","base":"gross","rate":0.0005,"ceiling":43700,"basis":"law"},{"id":"mbt","label":"Modified Business Tax","category":"tax","base":"gross","rate":0.0117,"basis":"law","varies":"1.17% of wages above $50,000 per quarter across the whole payroll; shown on all wages because an employer of record is well above the threshold"}],"minWage":{"amount":12,"period":"hour","note":"Nevada minimum wage"},"notes":["No state income tax on wages."]},{"code":"NH","name":"New Hampshire","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.027,"ceiling":14000,"basis":"law","varies":"New-employer rate on the first $14,000 of wages; experience-rated employers pay 0.1% to 7.0%"}],"minWage":{"amount":7.25,"period":"hour","note":"Federal minimum wage applies"},"notes":["No state income tax on wages."]},{"code":"NJ","name":"New Jersey","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.026825,"ceiling":44800,"basis":"law","varies":"New-employer rate on the first $44,800 of wages; experience-rated employers pay 0.5% to 5.8%"},{"id":"wf_er","label":"Workforce Development and Supplemental Workforce Funds","category":"training","base":"gross","rate":0.001175,"ceiling":44800,"basis":"law"},{"id":"tdi_er","label":"Temporary Disability Insurance (employer)","category":"insurance","base":"gross","rate":0.005,"ceiling":44800,"basis":"law"}],"employee":[{"id":"ui_ee","label":"Unemployment, Workforce Development and Supplemental Workforce Funds","category":"unemployment","base":"gross","rate":0.00425,"ceiling":44800,"taxDeductible":false,"basis":"law"},{"id":"tdi","label":"Temporary Disability Insurance","category":"insurance","base":"gross","rate":0.0019,"ceiling":171100,"taxDeductible":false,"basis":"law"},{"id":"fli","label":"Family Leave Insurance","category":"insurance","base":"gross","rate":0.0023,"ceiling":171100,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"state","label":"New Jersey income tax","base":"gross","deductions":[{"label":"Personal exemption","amount":1000}],"brackets":[{"upTo":20000,"rate":0.014},{"upTo":35000,"rate":0.0175},{"upTo":40000,"rate":0.035},{"upTo":75000,"rate":0.05525},{"upTo":500000,"rate":0.0637},{"upTo":1000000,"rate":0.0897},{"upTo":null,"rate":0.1075}]}]},"minWage":{"amount":15.92,"period":"hour","note":"New Jersey minimum wage 2026"},"sources":[{"title":"Rate information, contributions and due dates (2026 worker and new-employer rates, wage bases)","url":"https://www.nj.gov/labor/ea/employer-services/rate-info/","publisher":"New Jersey Department of Labor and Workforce Development","accessed":"2026-10-02"}]},{"code":"NM","name":"New Mexico","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.01,"ceiling":34800,"basis":"law","varies":"New-employer rate on the first $34,800 of wages; experience-rated employers pay 0.33% to 6.4%"}],"incomeTax":{"components":[{"id":"state","label":"New Mexico income tax","base":"gross","deductions":[{"label":"Federal standard deduction (single)","amount":16100}],"brackets":[{"upTo":5500,"rate":0.015},{"upTo":16500,"rate":0.032},{"upTo":33500,"rate":0.043},{"upTo":66500,"rate":0.047},{"upTo":210000,"rate":0.049},{"upTo":null,"rate":0.059}]}]},"minWage":{"amount":12,"period":"hour","note":"New Mexico minimum wage"}},{"code":"NY","name":"New York","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.04025,"ceiling":17600,"basis":"law","varies":"New-employer rate on the first $17,600 of wages; experience-rated employers pay 0.25% to 9.825%"},{"id":"rsf","label":"Re-employment Service Fund","category":"unemployment","base":"gross","rate":0.00075,"ceiling":17600,"basis":"law"}],"employee":[{"id":"sdi","label":"Disability benefits (DBL)","category":"insurance","base":"gross","rate":0.005,"taxDeductible":false,"max":{"amount":0.6,"period":"week"},"basis":"law","note":"0.5% of wages, at most $0.60 a week"},{"id":"pfl","label":"Paid Family Leave","category":"insurance","base":"gross","rate":0.00432,"taxDeductible":false,"max":411.91,"basis":"law","note":"0.432% of wages up to $411.91 a year"}],"incomeTax":{"components":[{"id":"state","label":"New York State income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":8000}],"brackets":[{"upTo":8500,"rate":0.039},{"upTo":11700,"rate":0.044},{"upTo":13900,"rate":0.0515},{"upTo":80650,"rate":0.054},{"upTo":215400,"rate":0.059},{"upTo":1077550,"rate":0.0685},{"upTo":5000000,"rate":0.0965},{"upTo":25000000,"rate":0.103},{"upTo":null,"rate":0.109}],"adjustments":[{"type":"add","label":"Tax benefit recapture","expr":"(G > 107650 ? (T <= 215400 ? max(0, 0.059 * T - tax) * min(1, (G - 107650) / 50000) : (T <= 1077550 ? 568.25 + 2046.30 * min(1, max(0, G - 215400) / 50000) : (T <= 5000000 ? 568.25 + 2046.30 + 30171.40 * min(1, max(0, G - 1077550) / 50000) : (T <= 25000000 ? 568.25 + 2046.30 + 30171.40 + 32500 * min(1, max(0, G - 5000000) / 50000) : 0.109 * T - tax)))) : 0)"}]}]},"minWage":{"amount":16,"period":"hour","note":"New York minimum wage outside NYC, Long Island and Westchester (2026)"},"assumptions":["Lives and works in New York State outside New York City, Yonkers and the MCTD commuter zone"],"notes":["Yonkers residents pay a surcharge of 16.75% of their state tax; not included."],"sources":[{"title":"Employee notice of Paid Family Leave payroll deduction for 2026","url":"https://www.wcb.ny.gov/content/main/forms/PFLDocs/pfl-pay-deduction-notice-2026.pdf","publisher":"New York Workers' Compensation Board","accessed":"2026-10-02"}]},{"code":"NY-NYC","name":"New York City","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.04025,"ceiling":17600,"basis":"law","varies":"New-employer rate on the first $17,600 of wages; experience-rated employers pay 0.25% to 9.825%"},{"id":"rsf","label":"Re-employment Service Fund","category":"unemployment","base":"gross","rate":0.00075,"ceiling":17600,"basis":"law"},{"id":"mctmt","label":"Metropolitan Commuter Transportation Mobility Tax","category":"tax","base":"gross","rate":0.006,"localName":"MCTMT","basis":"law","varies":"0.60% for employers with more than $437,500 of quarterly payroll in New York City"}],"employee":[{"id":"sdi","label":"Disability benefits (DBL)","category":"insurance","base":"gross","rate":0.005,"taxDeductible":false,"max":{"amount":0.6,"period":"week"},"basis":"law","note":"0.5% of wages, at most $0.60 a week"},{"id":"pfl","label":"Paid Family Leave","category":"insurance","base":"gross","rate":0.00432,"taxDeductible":false,"max":411.91,"basis":"law","note":"0.432% of wages up to $411.91 a year"}],"incomeTax":{"components":[{"id":"state","label":"New York State income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":8000}],"brackets":[{"upTo":8500,"rate":0.039},{"upTo":11700,"rate":0.044},{"upTo":13900,"rate":0.0515},{"upTo":80650,"rate":0.054},{"upTo":215400,"rate":0.059},{"upTo":1077550,"rate":0.0685},{"upTo":5000000,"rate":0.0965},{"upTo":25000000,"rate":0.103},{"upTo":null,"rate":0.109}],"adjustments":[{"type":"add","label":"Tax benefit recapture","expr":"(G > 107650 ? (T <= 215400 ? max(0, 0.059 * T - tax) * min(1, (G - 107650) / 50000) : (T <= 1077550 ? 568.25 + 2046.30 * min(1, max(0, G - 215400) / 50000) : (T <= 5000000 ? 568.25 + 2046.30 + 30171.40 * min(1, max(0, G - 1077550) / 50000) : (T <= 25000000 ? 568.25 + 2046.30 + 30171.40 + 32500 * min(1, max(0, G - 5000000) / 50000) : 0.109 * T - tax)))) : 0)"}]},{"id":"nyc","label":"New York City income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":8000}],"brackets":[{"upTo":12000,"rate":0.03078},{"upTo":25000,"rate":0.03762},{"upTo":50000,"rate":0.03819},{"upTo":null,"rate":0.03876}],"adjustments":[{"type":"credit","label":"NYC school tax credit (rate reduction)","of":"taxable","brackets":[{"upTo":12000,"rate":0.00171},{"upTo":500000,"rate":0.00228},{"upTo":null,"rate":0}]},{"type":"credit","label":"NYC school tax credit (fixed amount)","amount":63,"when":{"maxAnnual":250000.01}}]}]},"minWage":{"amount":17,"period":"hour","note":"New York City minimum wage 2026"},"assumptions":["Lives and works in New York City"],"sources":[{"title":"Employee notice of Paid Family Leave payroll deduction for 2026","url":"https://www.wcb.ny.gov/content/main/forms/PFLDocs/pfl-pay-deduction-notice-2026.pdf","publisher":"New York Workers' Compensation Board","accessed":"2026-10-02"},{"title":"MCTMT for employers (Zone 1 rates from July 2025)","url":"https://www.tax.ny.gov/bus/mctmt/emp.htm","publisher":"New York State Department of Taxation and Finance","accessed":"2026-10-02"}]},{"code":"NC","name":"North Carolina","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.01,"ceiling":34200,"basis":"law","varies":"New-employer rate on the first $34,200 of wages; experience-rated employers pay 0.06% to 5.76%"}],"incomeTax":{"components":[{"id":"state","label":"North Carolina income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":12750}],"rate":0.0399}]},"minWage":{"amount":7.25,"period":"hour","note":"North Carolina minimum wage"}},{"code":"ND","name":"North Dakota","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0103,"ceiling":46600,"basis":"law","varies":"New-employer rate on the first $46,600 of wages; experience-rated employers pay 0.1% to 9.67%"}],"incomeTax":{"components":[{"id":"state","label":"North Dakota income tax","base":"gross","deductions":[{"label":"Federal standard deduction (single)","amount":16100}],"brackets":[{"upTo":49575,"rate":0},{"upTo":250400,"rate":0.0195},{"upTo":null,"rate":0.025}]}]},"minWage":{"amount":7.25,"period":"hour","note":"North Dakota minimum wage"},"sources":[{"title":"Form ND-1ES 2026 tax rate schedules","url":"https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf","publisher":"North Dakota Office of State Tax Commissioner","accessed":"2026-10-02"}]},{"code":"OH","name":"Ohio","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.027,"ceiling":9000,"basis":"law","varies":"New-employer rate on the first $9,000 of wages; experience-rated employers pay 0.55% to 10.25%"}],"incomeTax":{"components":[{"id":"state","label":"Ohio income tax","base":"gross","deductions":[{"label":"Personal exemption","of":"gross","bands":[{"upTo":40000,"a":0,"b":2400},{"upTo":80000,"a":0,"b":2150},{"upTo":500000,"a":0,"b":1900},{"upTo":null,"a":0,"b":0}]}],"brackets":[{"upTo":26050,"rate":0},{"upTo":null,"rate":0.0275}],"adjustments":[{"type":"add","label":"Base tax on income above $26,050","expr":"T > 26050 ? 332 : 0"}],"note":"2026: $332 plus 2.75% of income above $26,050 after exemptions (Ohio Revised Code 5747.02)"}]},"minWage":{"amount":11,"period":"hour","note":"Ohio minimum wage 2026"},"notes":["Most Ohio cities levy a municipal income tax on wages (Columbus 2.5%, Cleveland 2.5%), and some school districts add their own; not included."],"sources":[{"title":"Ohio Revised Code 5747.02 (tax rates for 2026)","url":"https://codes.ohio.gov/ohio-revised-code/section-5747.02","publisher":"Ohio Legislative Service Commission","accessed":"2026-10-02"}]},{"code":"OK","name":"Oklahoma","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.015,"ceiling":25000,"basis":"law","varies":"New-employer rate on the first $25,000 of wages; experience-rated employers pay 0.2% to 5.8%"}],"incomeTax":{"components":[{"id":"state","label":"Oklahoma income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":6350},{"label":"Personal exemption","amount":1000}],"brackets":[{"upTo":3750,"rate":0},{"upTo":4900,"rate":0.025},{"upTo":7200,"rate":0.035},{"upTo":null,"rate":0.045}]}]},"minWage":{"amount":7.25,"period":"hour","note":"Oklahoma minimum wage"}},{"code":"OR","name":"Oregon","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.024,"ceiling":56700,"basis":"law","varies":"New-employer rate on the first $56,700 of wages; experience-rated employers pay 0.9% to 5.4%"},{"id":"pfml","label":"Paid Leave Oregon contribution","category":"insurance","base":"gross","rate":0.004,"ceiling":184500,"basis":"law","localName":"Paid Leave Oregon"}],"employee":[{"id":"pfml","label":"Paid Leave Oregon contribution","category":"insurance","base":"gross","rate":0.006,"ceiling":184500,"taxDeductible":false,"basis":"law","localName":"Paid Leave Oregon"},{"id":"transit","label":"Statewide transit tax","category":"tax","base":"gross","rate":0.001,"taxDeductible":false,"basis":"law","note":"0.1% of wages; a voter-referred increase to 0.2% has not taken effect"}],"incomeTax":{"components":[{"id":"state","label":"Oregon income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":2910},{"label":"Federal income tax subtraction","component":"federal","max":8650,"when":{"maxAnnual":125000.01}},{"label":"Federal income tax subtraction","component":"federal","max":6950,"when":{"minAnnual":125000.01,"maxAnnual":130000.01}},{"label":"Federal income tax subtraction","component":"federal","max":5200,"when":{"minAnnual":130000.01,"maxAnnual":135000.01}},{"label":"Federal income tax subtraction","component":"federal","max":3450,"when":{"minAnnual":135000.01,"maxAnnual":140000.01}},{"label":"Federal income tax subtraction","component":"federal","max":1700,"when":{"minAnnual":140000.01,"maxAnnual":145000.01}}],"brackets":[{"upTo":4550,"rate":0.0475},{"upTo":11400,"rate":0.0675},{"upTo":125000,"rate":0.0875},{"upTo":null,"rate":0.099}],"adjustments":[{"type":"credit","label":"Personal exemption credit","amount":256,"when":{"maxAnnual":100000.01}}]}]},"minWage":{"amount":15.05,"period":"hour","note":"Oregon standard minimum wage from 1 July 2025"},"notes":["Portland-area employers also pay the TriMet transit payroll tax (about 0.8%), and Portland Metro and Multnomah County tax higher incomes; not included."]},{"code":"PA","name":"Pennsylvania","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.03822,"ceiling":10000,"basis":"law","varies":"New-employer rate on the first $10,000 of wages; experience-rated employers pay 1.419% to 10.3734%"}],"employee":[{"id":"ui_ee","label":"State unemployment insurance (employee)","category":"unemployment","base":"gross","rate":0.0007,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"state","label":"Pennsylvania income tax","base":"gross","rate":0.0307}]},"minWage":{"amount":7.25,"period":"hour","note":"Pennsylvania minimum wage"},"notes":["Almost every Pennsylvania municipality levies a local earned income tax (usually about 1%) and a $52 local services tax; Philadelphia's wage tax is about 3.7%. Not included."]},{"code":"RI","name":"Rhode Island","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.01,"ceiling":30800,"basis":"law","varies":"New-employer rate on the first $30,800 of wages; experience-rated employers pay 0.9% to 9.4%"},{"id":"jdf","label":"Job Development Fund","category":"training","base":"gross","rate":0.0021,"ceiling":30800,"basis":"law"}],"employee":[{"id":"tdi","label":"Temporary Disability Insurance","category":"insurance","base":"gross","rate":0.011,"ceiling":100000,"taxDeductible":false,"localName":"TDI/TCI","basis":"law"}],"incomeTax":{"components":[{"id":"state","label":"Rhode Island income tax","base":"gross","deductions":[{"label":"Standard deduction","of":"gross","bands":[{"upTo":261000,"a":0,"b":11200},{"upTo":290800,"a":-0.37583892617449666,"b":109293.95973154363},{"upTo":null,"a":0,"b":0}]},{"label":"Personal exemption","of":"gross","bands":[{"upTo":261000,"a":0,"b":5250},{"upTo":290800,"a":-0.1761744966442953,"b":51231.54362416107},{"upTo":null,"a":0,"b":0}]}],"brackets":[{"upTo":82050,"rate":0.0375},{"upTo":186450,"rate":0.0475},{"upTo":null,"rate":0.0599}]}]},"minWage":{"amount":16,"period":"hour","note":"Rhode Island minimum wage 2026"}},{"code":"SC","name":"South Carolina","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0106,"ceiling":14000,"basis":"law","varies":"New-employer rate on the first $14,000 of wages; experience-rated employers pay 0% to 5.4%"}],"incomeTax":{"components":[{"id":"state","label":"South Carolina income tax","base":"gross","deductions":[{"label":"South Carolina income adjusted deduction (SCIAD)","of":"gross","bands":[{"upTo":40000,"a":0,"b":15000},{"upTo":95000,"a":-0.2727272727272727,"b":25909.090909090908},{"upTo":null,"a":0,"b":0}]}],"brackets":[{"upTo":30000,"rate":0.0199},{"upTo":null,"rate":0.0521}],"note":"2026 reform (Act 110 of 2026): 1.99% up to $30,000 and 5.21% above; the federal standard deduction is replaced by the SCIAD"}]},"minWage":{"amount":7.25,"period":"hour","note":"Federal minimum wage applies"},"sources":[{"title":"H.4216, Act 110 of 2026 (rates 1.99%/5.21%, SCIAD)","url":"https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm","publisher":"South Carolina General Assembly","accessed":"2026-10-02"}]},{"code":"SD","name":"South Dakota","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.012,"ceiling":15000,"basis":"law","varies":"New-employer rate on the first $15,000 of wages; experience-rated employers pay 0% to 9.39%"}],"minWage":{"amount":11.85,"period":"hour","note":"South Dakota minimum wage 2026"},"notes":["No state income tax on wages."]},{"code":"TN","name":"Tennessee","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.027,"ceiling":7000,"basis":"law","varies":"New-employer rate on the first $7,000 of wages; experience-rated employers pay 0.01% to 10%"}],"minWage":{"amount":7.25,"period":"hour","note":"Federal minimum wage applies"},"notes":["No state income tax on wages."]},{"code":"TX","name":"Texas","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.027,"ceiling":9000,"basis":"law","varies":"New-employer rate on the first $9,000 of wages; experience-rated employers pay 0.32% to 6.32%"}],"minWage":{"amount":7.25,"period":"hour","note":"Federal minimum wage applies"},"notes":["No state income tax on wages."]},{"code":"UT","name":"Utah","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.012,"ceiling":50700,"basis":"law","varies":"New-employer rate on the first $50,700 of wages; experience-rated employers pay 0.1% to 7.1%"}],"incomeTax":{"components":[{"id":"state","label":"Utah income tax","base":"gross","rate":0.0445,"adjustments":[{"type":"credit","label":"Taxpayer tax credit","of":"gross","bands":[{"upTo":18213,"a":0,"b":966},{"upTo":92520.69230769231,"a":-0.013,"b":1202.769},{"upTo":null,"a":0,"b":0}]}],"note":"4.45% from 2026 (Utah Code 59-10-104); the taxpayer credit is 6% of the federal standard deduction, phased out at 1.3% of income above the base amount"}]},"minWage":{"amount":7.25,"period":"hour","note":"Utah minimum wage"},"sources":[{"title":"Utah Code 59-10-104 (4.45% effective 1 Jan 2026)","url":"https://le.utah.gov/xcode/Title59/Chapter10/C59-10-S104_2026050620260506.html","publisher":"Utah State Legislature","accessed":"2026-10-02"}]},{"code":"VT","name":"Vermont","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.01,"ceiling":15400,"basis":"law","varies":"New-employer rate on the first $15,400 of wages; experience-rated employers pay 0.4% to 5.4%"},{"id":"ccc","label":"Child Care Contribution","category":"family","base":"gross","rate":0.0033,"basis":"law"}],"employee":[{"id":"ccc","label":"Child Care Contribution","category":"family","base":"gross","rate":0.0011,"taxDeductible":false,"basis":"law"}],"incomeTax":{"components":[{"id":"state","label":"Vermont income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":7650},{"label":"Personal exemption","amount":5300}],"brackets":[{"upTo":49400,"rate":0.0335},{"upTo":119700,"rate":0.066},{"upTo":249700,"rate":0.076},{"upTo":null,"rate":0.0875}]}]},"minWage":{"amount":14.42,"period":"hour","note":"Vermont minimum wage 2026"}},{"code":"VA","name":"Virginia","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.025,"ceiling":8000,"basis":"law","varies":"New-employer rate on the first $8,000 of wages; experience-rated employers pay 0.1% to 6.2%"},{"id":"sui_admin","label":"Administrative fee","category":"unemployment","base":"gross","rate":0.0005,"ceiling":8000,"basis":"law"}],"incomeTax":{"components":[{"id":"state","label":"Virginia income tax","base":"gross","deductions":[{"label":"Standard deduction","amount":8750},{"label":"Personal exemption","amount":930}],"brackets":[{"upTo":3000,"rate":0.02},{"upTo":5000,"rate":0.03},{"upTo":17000,"rate":0.05},{"upTo":null,"rate":0.0575}]}]},"minWage":{"amount":12.77,"period":"hour","note":"Virginia minimum wage 2026"}},{"code":"WA","name":"Washington","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.012,"ceiling":78200,"basis":"law","varies":"New-employer rate on the first $78,200 of wages; experience-rated employers pay 0% to 6.12%"},{"id":"eaf","label":"Employment Administration Fund","category":"unemployment","base":"gross","rate":0.0003,"ceiling":78200,"basis":"law"},{"id":"pfml","label":"Paid Family and Medical Leave","category":"insurance","base":"gross","rate":0.0032284099999999993,"ceiling":184500,"localName":"WA PFML","basis":"law"}],"employee":[{"id":"pfml","label":"Paid Family and Medical Leave","category":"insurance","base":"gross","rate":0.00807159,"ceiling":184500,"taxDeductible":false,"localName":"WA PFML","basis":"law"},{"id":"cares","label":"WA Cares long-term care","category":"insurance","base":"gross","rate":0.0058,"taxDeductible":false,"localName":"WA Cares Fund","basis":"law"}],"minWage":{"amount":17.13,"period":"hour","note":"Washington minimum wage 2026"},"notes":["No state income tax on wages.","Washington workers' compensation is run by the state and charged per hour worked, with a small employee share; not included."]},{"code":"WV","name":"West Virginia","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.027,"ceiling":9500,"basis":"law","varies":"New-employer rate on the first $9,500 of wages; experience-rated employers pay 1.5% to 8.5%"}],"incomeTax":{"components":[{"id":"state","label":"West Virginia income tax","base":"gross","deductions":[{"label":"Personal exemption","amount":2000}],"brackets":[{"upTo":10000,"rate":0.0211},{"upTo":25000,"rate":0.0281},{"upTo":40000,"rate":0.0316},{"upTo":60000,"rate":0.0422},{"upTo":null,"rate":0.0458}],"note":"2026 rates from SB 392 (2026)"}]},"minWage":{"amount":8.75,"period":"hour","note":"West Virginia minimum wage"},"sources":[{"title":"Enrolled Committee Substitute for SB 392 (2026), rates for 2026","url":"https://www.wvlegislature.gov/Bill_Text_HTML/2026_SESSIONS/RS/bills/sb392%20sub1%20enr.pdf","publisher":"West Virginia Legislature","accessed":"2026-10-02"}]},{"code":"WI","name":"Wisconsin","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0325,"ceiling":14000,"basis":"law","varies":"New-employer rate on the first $14,000 of wages; experience-rated employers pay 0% to 12%"}],"incomeTax":{"components":[{"id":"state","label":"Wisconsin income tax","base":"gross","deductions":[{"label":"Standard deduction (sliding scale)","of":"gross","bands":[{"upTo":20119,"a":0,"b":13960},{"upTo":136453,"a":-0.12,"b":16374.279999999999},{"upTo":null,"a":0,"b":0}]},{"label":"Personal exemption","amount":700}],"brackets":[{"upTo":15110,"rate":0.035},{"upTo":51950,"rate":0.044},{"upTo":332720,"rate":0.053},{"upTo":null,"rate":0.0765}]}]},"minWage":{"amount":7.25,"period":"hour","note":"Wisconsin minimum wage"}},{"code":"WY","name":"Wyoming","employer":[{"id":"sui","label":"State unemployment insurance","category":"unemployment","base":"gross","rate":0.0115,"ceiling":33800,"basis":"law","varies":"New-employer rate on the first $33,800 of wages; experience-rated employers pay 0% to 8.5%"}],"minWage":{"amount":7.25,"period":"hour","note":"Federal minimum wage applies"},"notes":["No state income tax on wages."]}],"sources":[{"title":"Publication 15-T (2026), Federal Income Tax Withholding Methods","url":"https://www.irs.gov/pub/irs-pdf/p15t.pdf","publisher":"Internal Revenue Service","accessed":"2026-10-02"},{"title":"Publication 15 (2026), Employer's Tax Guide (Circular E)","url":"https://www.irs.gov/pub/irs-pdf/p15.pdf","publisher":"Internal Revenue Service","accessed":"2026-10-02"},{"title":"FUTA Credit Reductions and Potential 2026 Credit Reductions","url":"https://oui.doleta.gov/unemploy/futa_credit.asp","publisher":"U.S. Department of Labor, ETA","accessed":"2026-10-02"},{"title":"State unemployment insurance wage bases and tax rates for 2026","url":"https://taxnews.ey.com/Login/ViewNewsAttachment.aspx?AlertID=187400&AttachmentName=6rAxVHmQusZLvybcLgtq98%2FO1i6m4gVha4oGmHnCYsohaLmqyt9MPLL9crRC5JtU&ualertID=null","publisher":"EY Tax News","accessed":"2026-10-02"},{"title":"PolicyEngine US (policyengine-us 1.764.6), used for independent state checks","url":"https://policyengine.org/us","publisher":"PolicyEngine","accessed":"2026-10-02"},{"title":"State Individual Income Tax Rates and Brackets, 2026","url":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/","publisher":"Tax Foundation","accessed":"2026-10-02"},{"title":"IRS 2026 Earned Income Tax Credit amounts — excluded from payroll take-home","url":"https://www.irs.gov/pub/irs-drop/rp-25-32.pdf","publisher":"Internal Revenue Service","accessed":"2026-10-12"},{"title":"IRS employer shared-responsibility provisions — applicable large employers","url":"https://www.irs.gov/affordable-care-act/employers/employer-shared-responsibility-provisions","publisher":"Internal Revenue Service","accessed":"2026-10-07"},{"title":"California EDD FUTA credit reduction — confirm final 2026 rate","url":"https://edd.ca.gov/en/payroll_taxes/federal-unemployment-tax-act","publisher":"California Employment Development Department","accessed":"2026-10-07"}],"checks":{"official":14,"independent":64,"self":4,"byVariant":{"TX":{"official":5,"independent":2,"self":1},"CA":{"official":1,"independent":2,"self":1},"NY":{"official":1,"independent":2,"self":0},"NY-NYC":{"official":1,"independent":2,"self":1},"FL":{"official":0,"independent":2,"self":0},"WA":{"official":1,"independent":2,"self":0},"IL":{"official":1,"independent":2,"self":0},"MA":{"official":1,"independent":2,"self":0},"NJ":{"official":1,"independent":2,"self":1},"GA":{"official":1,"independent":2,"self":0},"PA":{"official":0,"independent":2,"self":0},"NC":{"official":0,"independent":2,"self":0},"AL":{"official":0,"independent":1,"self":0},"AK":{"official":0,"independent":1,"self":0},"AZ":{"official":0,"independent":1,"self":0},"AR":{"official":0,"independent":1,"self":0},"CO":{"official":1,"independent":1,"self":0},"CT":{"official":0,"independent":1,"self":0},"DE":{"official":0,"independent":1,"self":0},"DC":{"official":0,"independent":1,"self":0},"HI":{"official":0,"independent":1,"self":0},"ID":{"official":0,"independent":1,"self":0},"IN":{"official":0,"independent":1,"self":0},"IA":{"official":0,"independent":1,"self":0},"KS":{"official":0,"independent":1,"self":0},"KY":{"official":0,"independent":1,"self":0},"LA":{"official":0,"independent":1,"self":0},"ME":{"official":0,"independent":1,"self":0},"MD":{"official":0,"independent":1,"self":0},"MI":{"official":0,"independent":1,"self":0},"MN":{"official":0,"independent":1,"self":0},"MS":{"official":0,"independent":1,"self":0},"MO":{"official":0,"independent":1,"self":0},"MT":{"official":0,"independent":1,"self":0},"NE":{"official":0,"independent":1,"self":0},"NV":{"official":0,"independent":1,"self":0},"NH":{"official":0,"independent":1,"self":0},"NM":{"official":0,"independent":1,"self":0},"ND":{"official":0,"independent":1,"self":0},"OH":{"official":0,"independent":1,"self":0},"OK":{"official":0,"independent":1,"self":0},"OR":{"official":0,"independent":1,"self":0},"RI":{"official":0,"independent":1,"self":0},"SC":{"official":0,"independent":1,"self":0},"SD":{"official":0,"independent":1,"self":0},"TN":{"official":0,"independent":1,"self":0},"UT":{"official":0,"independent":1,"self":0},"VT":{"official":0,"independent":1,"self":0},"VA":{"official":0,"independent":1,"self":0},"WV":{"official":0,"independent":1,"self":0},"WI":{"official":0,"independent":1,"self":0},"WY":{"official":0,"independent":1,"self":0}}},"refundableCreditsExcluded":true},"UY":{"code":"UY","name":"Uruguay","currency":"UYU","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Montevideo; mixed pension regime (BPS plus AFAP), no article 8 option","Single with no children or dependent spouse: FONASA health contribution 4.5%","Less than 5 years of service: 20 days of annual leave, with the salario vacacional equal to the leave days' pay net of social security contributions","Work accident insurance (BSE) at the lowest office rate","Income tax is the annual IRPF on labour income (the employer withholds monthly and the annual settlement trues it up)"],"notes":["High earners may receive part of their FONASA contribution back each year (devolución FONASA); not included.","Wage councils (Consejos de Salarios) set higher minimum pay and extra benefits by sector; not included."],"minWage":{"amount":25383,"period":"month","note":"Salario mínimo nacional from 1 July 2026; sector minimums are usually higher"},"pay":{"extraPayments":[{"id":"aguinaldo","label":"Year-end bonus (aguinaldo, paid in June and December)","months":1,"basis":"law"},{"id":"sal_vac","label":"Vacation pay bonus (salario vacacional, 20 days)","months":0.536,"contributions":false,"separatePayment":false,"when":{"maxMonthly":288836.01},"basis":"law"},{"id":"sal_vac_2","label":"Vacation pay bonus (salario vacacional, 20 days)","months":0.558,"contributions":false,"separatePayment":false,"when":{"minMonthly":288836.01,"maxMonthly":450000},"basis":"law"},{"id":"sal_vac_3","label":"Vacation pay bonus (salario vacacional, 20 days)","months":0.585,"contributions":false,"separatePayment":false,"when":{"minMonthly":450000,"maxMonthly":700000},"basis":"law"},{"id":"sal_vac_4","label":"Vacation pay bonus (salario vacacional, 20 days)","months":0.607,"contributions":false,"separatePayment":false,"when":{"minMonthly":700000},"basis":"law"}],"note":"Annual pay = 12 monthly salaries + aguinaldo (one twelfth of the year's pay) + salario vacacional."},"employer":[{"id":"jub_er","label":"Employer pension contribution","localName":"Aporte jubilatorio patronal (BPS)","category":"pension","base":"contrib","ceiling":{"amount":288836,"period":"payment"},"rate":0.075,"basis":"law"},{"id":"fonasa_er","label":"Health insurance (FONASA)","localName":"FONASA patronal","category":"health","base":"contrib","rate":0.05,"basis":"law"},{"id":"frl_er","label":"Labour retraining fund","localName":"Fondo de Reconversión Laboral (FRL)","category":"training","base":"contrib","rate":0.001,"basis":"law"},{"id":"fgcl","label":"Wage guarantee fund","localName":"Fondo de Garantía de Créditos Laborales (FGCL)","category":"other","base":"contrib","rate":0.00025,"basis":"law"},{"id":"bse","label":"Work accident insurance","localName":"Seguro de accidentes de trabajo (BSE)","category":"injury","base":"contrib","rate":0.0049,"basis":"law","varies":"BSE premiums depend on the activity, from about 0.49% for offices to 10% for the riskiest sectors."}],"employee":[{"id":"jub","label":"Pension contribution","localName":"Aporte jubilatorio (BPS y AFAP)","category":"pension","base":"contrib","ceiling":{"amount":288836,"period":"payment"},"rate":0.15,"taxDeductible":true,"basis":"law"},{"id":"fonasa","label":"Health insurance (FONASA)","localName":"FONASA","category":"health","base":"contrib","rate":0.045,"taxDeductible":true,"basis":"law","note":"3% below 2.5 BPC; 6% with children; plus 2% with a dependent spouse"},{"id":"frl","label":"Labour retraining fund","localName":"Fondo de Reconversión Laboral (FRL)","category":"training","base":"contrib","rate":0.001,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"irpf","label":"Income tax","localName":"IRPF (rentas de trabajo)","base":"taxableGross","brackets":[{"upTo":576576,"rate":0},{"upTo":823680,"rate":0.1},{"upTo":1235520,"rate":0.15},{"upTo":2471040,"rate":0.24},{"upTo":4118400,"rate":0.25},{"upTo":6177600,"rate":0.27},{"upTo":9472320,"rate":0.31},{"upTo":null,"rate":0.36}],"adjustments":[{"type":"credit","label":"Deduction credit (14% of contributions)","contributions":"deductible","times":0.14,"when":{"maxAnnual":1235520.01}},{"type":"credit","label":"Deduction credit (8% of contributions)","contributions":"deductible","times":0.08,"when":{"minAnnual":1235520.01}}]}]},"sources":[{"title":"Comunicado R 5/2026: IRPF ejercicio 2026, valores mensuales (BPC $ 6.864)","url":"https://www.bps.gub.uy/23860/2026---comunicado-r-5---valores-escalas-irpf-2026.html","publisher":"BPS","accessed":"2026-10-02"},{"title":"Actualización de valores comunes BPS 2026 (tope jubilatorio $ 288.836)","url":"https://www.gns-software.com.uy/noticia/actualizacion-de-valores-comunes-bps-2026-todo-lo-que-tenes-que-saber","publisher":"GNS Software","accessed":"2026-10-02"},{"title":"Franjas de aportes a la Seguridad Social","url":"https://www.afapitau.com.uy/novedades/franjas-de-aportes","publisher":"AFAP Itaú","accessed":"2026-10-02"},{"title":"Cómo calcular el salario vacacional y la licencia","url":"https://www.rafap.com.uy/mvdcms/Institucional/Como-calcular-el-salario-vacacional-y-la-licencia-uc3341","publisher":"República AFAP","accessed":"2026-10-02"},{"title":"Calculadora de aportes patronales Uruguay 2026","url":"https://datosuruguay.com/calculadora-aportes-patronales","publisher":"DatosUruguay","accessed":"2026-10-02"},{"title":"Salario mínimo en Uruguay 2026 (Decreto 319/025)","url":"https://cambio-uruguay.com/en/guias/salario-minimo-uruguay-cuanto-es","publisher":"Cambio Uruguay","accessed":"2026-10-02"}],"checks":{"official":1,"independent":2,"self":1}},"UZ":{"code":"UZ","name":"Uzbekistan","currency":"UZS","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Resident employee of a commercial company (not a budget organisation or a special economic zone or IT Park resident with tax incentives)","Tashkent; no local income taxes"],"notes":["Employees pay no separate social security contributions; the employer pays a 12% social tax.","Income tax includes the 0.1% contribution to the employee's individual pension account, which is taken out of the tax withheld.","Companies registered with IT Park or in special economic zones may pay lower rates; they are not shown."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"social_tax","label":"Social tax","localName":"Ijtimoiy soliq","category":"tax","base":"contrib","rate":0.12,"basis":"law","note":"12% of gross pay, no ceiling"}],"employee":[],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"Jismoniy shaxslardan olinadigan daromad soligi","base":"taxableGross","rate":0.12}]},"sources":[{"title":"Republic of Uzbekistan, Individual, Taxes on personal income (12%)","url":"https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Republic of Uzbekistan, Individual, Other taxes (social tax 12%)","url":"https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Republic of Uzbekistan, Individual, Deductions (no standard deductions)","url":"https://taxsummaries.pwc.com/republic-of-uzbekistan/individual/deductions","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"EY Worldwide Personal Tax and Immigration Guide 2025-26 (March 2026 edition)","url":"https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf","publisher":"EY","accessed":"2026-10-03"}],"checks":{"official":0,"independent":2,"self":1}},"VN":{"code":"VN","name":"Vietnam","currency":"VND","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"high","assumptions":["Ho Chi Minh City (Region I), Vietnamese national, tax resident, no registered dependants","Insurance contributions on the full contractual salary (within the legal caps)","No 13th-month or Tet bonus (common but not required by law)","Office work: standard 0.5% occupational accident and disease rate"],"notes":["Social and health insurance stop at a salary of VND 50.6 million a month (20 times the VND 2.53 million reference level from July 2026); unemployment insurance stops at VND 106.2 million.","A 13th-month or Tet bonus is customary but not required by law and is not included.","The employer trade union fee (2% of the insurance salary) is included."],"minWage":{"amount":5310000,"period":"month","note":"Region I (Hanoi, Ho Chi Minh City urban areas) minimum wage from 1 Jan 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"si","label":"Social insurance (pension, sickness, maternity)","localName":"Bảo hiểm xã hội","category":"pension","floor":{"amount":5310000,"period":"month"},"ceiling":{"amount":50600000,"period":"month"},"rate":0.17,"basis":"law"},{"id":"oaod","label":"Occupational accident and disease insurance","localName":"Bảo hiểm tai nạn lao động, bệnh nghề nghiệp","category":"injury","floor":{"amount":5310000,"period":"month"},"ceiling":{"amount":50600000,"period":"month"},"rate":0.005,"basis":"law","varies":"0.3% for employers approved for the reduced rate"},{"id":"hi","label":"Health insurance","localName":"Bảo hiểm y tế","category":"health","floor":{"amount":5310000,"period":"month"},"ceiling":{"amount":50600000,"period":"month"},"rate":0.03,"basis":"law"},{"id":"ui","label":"Unemployment insurance","localName":"Bảo hiểm thất nghiệp","category":"unemployment","floor":{"amount":5310000,"period":"month"},"ceiling":{"amount":106200000,"period":"month"},"rate":0.01,"basis":"law"},{"id":"union","label":"Trade union fee","localName":"Kinh phí công đoàn","category":"other","floor":{"amount":5310000,"period":"month"},"ceiling":{"amount":50600000,"period":"month"},"rate":0.02,"basis":"law","note":"2% of the social insurance salary, paid by the employer"}],"employee":[{"id":"si","label":"Social insurance","localName":"Bảo hiểm xã hội","category":"pension","floor":{"amount":5310000,"period":"month"},"ceiling":{"amount":50600000,"period":"month"},"rate":0.08,"taxDeductible":true,"basis":"law"},{"id":"hi","label":"Health insurance","localName":"Bảo hiểm y tế","category":"health","floor":{"amount":5310000,"period":"month"},"ceiling":{"amount":50600000,"period":"month"},"rate":0.015,"taxDeductible":true,"basis":"law"},{"id":"ui","label":"Unemployment insurance","localName":"Bảo hiểm thất nghiệp","category":"unemployment","floor":{"amount":5310000,"period":"month"},"ceiling":{"amount":106200000,"period":"month"},"rate":0.01,"taxDeductible":true,"basis":"law"}],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"Thuế thu nhập cá nhân","base":"taxableGross","deductions":[{"label":"Compulsory insurance contributions","contributions":"deductible"},{"label":"Personal deduction","amount":{"amount":15500000,"period":"month"}}],"brackets":[{"upTo":10000000,"rate":0.05},{"upTo":30000000,"rate":0.1},{"upTo":60000000,"rate":0.2},{"upTo":100000000,"rate":0.3},{"upTo":null,"rate":0.35}],"bracketPeriod":"month"}]},"sources":[{"title":"Vietnam: Individual taxes on personal income, deductions, other taxes, significant developments (reviewed 23 September 2026)","url":"https://taxsummaries.pwc.com/vietnam/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"Vietnam Raises Statutory Basic Salary From July 2026 (Decree 161/2026/ND-CP)","url":"https://www.vietnam-briefing.com/news/vietnam-raises-statutory-basic-salary-from-july-2026-implications-for-employers.html/","publisher":"Vietnam Briefing (Dezan Shira & Associates)","accessed":"2026-10-03"},{"title":"Vietnam Personal Income Tax 2026: Key Changes (Law 109/2025/QH15)","url":"https://www.vietnam-briefing.com/news/vietnams-personal-income-tax-law.html/","publisher":"Vietnam Briefing (Dezan Shira & Associates)","accessed":"2026-10-03"},{"title":"Working in Vietnam as a Foreign Employee in 2026 (regional minimum wages, insurance rates)","url":"https://www.vietnam-briefing.com/news/working-in-vietnam-as-a-foreign-employee.html/","publisher":"Vietnam Briefing (Dezan Shira & Associates)","accessed":"2026-10-03"},{"title":"Công cụ tính lương Gross sang Net","url":"https://www.vietnamworks.com/tinh-luong-gross-net","publisher":"VietnamWorks","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"XK":{"code":"XK","name":"Kosovo","currency":"EUR","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-03","confidence":"medium","assumptions":["Kosovo national (only Kosovo nationals must pay pension contributions), primary employment, tax resident","Mandatory minimum pension contributions only (5% employee, 5% employer); no voluntary extra contributions"],"notes":["The only mandatory contribution is the pension contribution to the Kosovo Pension Savings Trust: 5% from the employee and 5% from the employer, with no ceiling. Both may voluntarily pay more.","Income tax is charged on pay after the employee's pension contribution: 0% up to EUR 250 a month, 8% from EUR 250 to EUR 450 and 10% above.","Mandatory health insurance contributions (3.5% each side) are provided for in law but are not yet collected, so they are not included.","Second jobs are taxed at a flat 10% with no tax-free band; this calculator assumes the job is the employee's main one."],"minWage":{"amount":500,"period":"month","note":"Minimum gross monthly wage from 1 July 2026 (EUR 425 from January to June 2026)"},"pay":{"extraPayments":[]},"employer":[{"id":"pension","label":"Pension contribution (employer)","localName":"Kontributi pensional i punëdhënësit","category":"pension","rate":0.05,"basis":"law","note":"Kosovo Pension Savings Trust; no ceiling"}],"employee":[{"id":"pension","label":"Pension contribution","localName":"Kontributi pensional i punëmarrësit","category":"pension","rate":0.05,"taxDeductible":true,"basis":"law","note":"Kosovo Pension Savings Trust; no ceiling"}],"incomeTax":{"components":[{"id":"pit","label":"Personal income tax","localName":"Tatimi në të ardhurat personale","deductions":[{"label":"Employee pension contribution","contributions":"deductible"}],"brackets":[{"upTo":3000,"rate":0},{"upTo":5400,"rate":0.08},{"upTo":null,"rate":0.1}],"note":"Monthly bands of EUR 250 and EUR 450, shown per year"}]},"sources":[{"title":"Kosovo: Individual taxes on personal income, other taxes, deductions (last reviewed 7 August 2026)","url":"https://taxsummaries.pwc.com/kosovo/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-03"},{"title":"International Tax: Kosovo Highlights 2026","url":"https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-kosovohighlights-2026.pdf","publisher":"Deloitte","accessed":"2026-10-03"},{"title":"Pagesa e kontributeve (payment of pension contributions)","url":"https://trusti.org/sq/klientet/pagesa-e-kontributeve/","publisher":"Fondi i Kursimeve Pensionale të Kosovës (Kosovo Pension Savings Trust)","accessed":"2026-10-03"},{"title":"Paga minimale 500 euro: Kush fiton, kush humb?","url":"https://www.evropaelire.org/a/paga-minimale-kush-fiton-kush-humb/33794802.html","publisher":"Radio Evropa e Lirë (RFE/RL)","accessed":"2026-10-03"},{"title":"Llogarit Pagën: Bruto Neto Kosovë 2026","url":"https://kalkulator.al/kalkulator-pages","publisher":"Kalkulator.al","accessed":"2026-10-03"}],"checks":{"official":0,"independent":3,"self":1}},"ZA":{"code":"ZA","name":"South Africa","currency":"ZAR","taxYear":"2026/27","rulesAsOf":"2026-10-01","lastVerified":"2026-10-04","confidence":"high","assumptions":["Tax year 1 March 2026 to 28 February 2027, employee under 65 (primary rebate only)","No medical scheme membership, no retirement fund or retirement annuity contributions, no travel allowance","Employer payroll above R500,000 a year, so the Skills Development Levy applies","Compensation Fund (COIDA) assessed at the Class A rate for offices and financial or business services"],"notes":["There is no statutory pension or 13th cheque in South Africa. Company pension or provident funds and medical aid are common but optional, so they are not included.","UIF is capped at R17,712 of monthly pay, so it never exceeds R177.12 a month for each side.","The COIDA assessment depends on the industry class set by the Compensation Fund. The office rate is shown."],"minWage":{"amount":30.23,"period":"hour","note":"National minimum wage from 1 March 2026"},"pay":{"extraPayments":[]},"employer":[{"id":"uif","label":"Unemployment Insurance Fund (employer)","localName":"UIF","category":"unemployment","base":"gross","ceiling":{"amount":17712,"period":"month"},"rate":0.01,"basis":"law","note":"1% of pay up to R17,712 a month"},{"id":"sdl","label":"Skills Development Levy","localName":"SDL","category":"training","base":"gross","rate":0.01,"basis":"law","note":"1% of total pay for employers with a payroll above R500,000 a year"},{"id":"coida","label":"Work injury insurance (COIDA)","localName":"Compensation Fund assessment","category":"injury","base":"gross","ceiling":668000,"rate":0.0018,"basis":"law","varies":"Rate depends on the industry class set by the Compensation Fund. Class A (offices, finance, business services) shown.","note":"Annual assessment on pay up to R668,000 a year"}],"employee":[{"id":"uif","label":"Unemployment Insurance Fund (employee)","localName":"UIF","category":"unemployment","base":"gross","ceiling":{"amount":17712,"period":"month"},"rate":0.01,"taxDeductible":false,"basis":"law","note":"1% of pay up to R17,712 a month"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","brackets":[{"upTo":245100,"rate":0.18},{"upTo":383100,"rate":0.26},{"upTo":530200,"rate":0.31},{"upTo":695800,"rate":0.36},{"upTo":887000,"rate":0.39},{"upTo":1878600,"rate":0.41},{"upTo":null,"rate":0.45}],"adjustments":[{"type":"credit","label":"Primary rebate","amount":17820}],"note":"2026/27 rates with the primary rebate of R17,820"}]},"sources":[{"title":"Rates of Tax for Individuals (2027 tax year)","url":"https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/","publisher":"South African Revenue Service","accessed":"2026-10-02"},{"title":"Monthly Tax Deduction Tables 2027 tax year (PAYE-GEN-01-G01-A03)","url":"https://www.sars.gov.za/wp-content/uploads/Docs/PAYE/Tables/tables2026/PAYE-GEN-01-G01-A03-Monthly-Tax-Deduction-Tables-2027-External-Annexure.pdf","publisher":"South African Revenue Service","accessed":"2026-10-02"},{"title":"Unemployment Insurance Fund","url":"https://www.sars.gov.za/types-of-tax/unemployment-insurance-fund/","publisher":"South African Revenue Service","accessed":"2026-10-02"},{"title":"Skills Development Levy","url":"https://www.sars.gov.za/types-of-tax/skills-development-levy/","publisher":"South African Revenue Service","accessed":"2026-10-02"},{"title":"COID ROE Annual Limit Increase (R668,000 from 1 March 2026)","url":"https://www.simplepay.co.za/blog/2026/04/30/coid-roe-annual-limit-increase/","publisher":"SimplePay","accessed":"2026-10-02"},{"title":"COIDA Return of Earnings Calculator (tariff classes, Gazette 43959 Schedule A)","url":"https://www.govchain.co.za/tools/coida-calculator","publisher":"Govchain","accessed":"2026-10-02"},{"title":"How to calculate PAYE in South Africa (2026/2027 tax tables)","url":"https://www.govchain.co.za/blog/how-to-calculate-paye-in-south-africa","publisher":"Govchain","accessed":"2026-10-02"}],"checks":{"official":5,"independent":2,"self":1}},"ZM":{"code":"ZM","name":"Zambia","currency":"ZMW","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Permanent employment contract (no fixed-term gratuity)","Salary is all basic pay, paid monthly, no allowances or benefits in kind","Employer is based in Lusaka"],"notes":["Workers' compensation is not included. The employer pays an annual assessment to the Workers' Compensation Fund Control Board at a rate set by industry.","Fixed-term contracts longer than 12 months carry a statutory gratuity of at least 25% of basic pay earned, paid at the end of the contract. It is not included here.","NAPSA pension contributions are not deducted before PAYE is calculated."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"napsa","label":"Pension (NAPSA)","localName":"National Pension Scheme Authority","category":"pension","base":"gross","ceiling":{"amount":37236,"period":"month"},"rate":0.05,"basis":"law","note":"5% of monthly earnings up to K37,236 a month"},{"id":"nhima","label":"National health insurance (NHIMA)","localName":"National Health Insurance Management Authority","category":"health","base":"gross","rate":0.01,"basis":"law","note":"1% of basic salary, no ceiling"},{"id":"sdl","label":"Skills Development Levy","category":"training","base":"gross","rate":0.005,"basis":"law","note":"0.5% of gross emoluments, paid to ZRA"}],"employee":[{"id":"napsa","label":"Pension (NAPSA)","localName":"National Pension Scheme Authority","category":"pension","base":"gross","ceiling":{"amount":37236,"period":"month"},"rate":0.05,"taxDeductible":false,"basis":"law","note":"5% of monthly earnings up to K37,236 a month"},{"id":"nhima","label":"National health insurance (NHIMA)","localName":"National Health Insurance Management Authority","category":"health","base":"gross","rate":0.01,"taxDeductible":false,"basis":"law","note":"1% of basic salary, no ceiling"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","brackets":[{"upTo":5100,"rate":0},{"upTo":7100,"rate":0.2},{"upTo":9200,"rate":0.3},{"upTo":null,"rate":0.37}],"bracketPeriod":"month"}]},"sources":[{"title":"Tax Information: Pay As You Earn (example calculation, 2026 tax bands)","url":"https://www.zra.org.zm/tax-information/","publisher":"Zambia Revenue Authority","accessed":"2026-10-02"},{"title":"Zambia: Individual, Taxes on personal income (2026 charge year)","url":"https://taxsummaries.pwc.com/zambia/individual/taxes-on-personal-income","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Zambia: Corporate, Other taxes (NAPSA cap 2026, NHIMA, SDL)","url":"https://taxsummaries.pwc.com/zambia/corporate/other-taxes","publisher":"PwC Worldwide Tax Summaries","accessed":"2026-10-02"},{"title":"Zambia: National Pension Scheme Authority (NAPSA) ceiling for 2026","url":"https://communityhub.sage.com/za/sage-vip-payroll-hr/f/announcements/261227/zambia-national-pension-scheme-authority-napsa-ceiling-for-2026","publisher":"Sage","accessed":"2026-10-02"},{"title":"Frequently Asked Questions and Responses Handbook (gratuity, contract types)","url":"https://www.mlss.gov.zm/wp-content/uploads/2023/10/FREQUENTLY-ASKED-QUESTIONS-AND-RESPONSES-HANDBOOK-WORKING-DOCUMENT-19TH-OCTOBER-2023.pdf","publisher":"Ministry of Labour and Social Security, Zambia","accessed":"2026-10-02"}],"checks":{"official":1,"independent":2,"self":1}},"ZW":{"code":"ZW","name":"Zimbabwe","currency":"USD","taxYear":"2026","rulesAsOf":"2026-10-01","lastVerified":"2026-10-02","confidence":"medium","assumptions":["Salary paid in US dollars, which is how most formal salaries are paid; ZIMRA's USD tax table applies","Salary is all basic pay, paid monthly, no bonus, allowances or medical aid","Employer is based in Harare in an office-type industry"],"notes":["Salaries paid in ZiG use a separate ZiG tax table and are not covered here.","Sector levies to the National Employment Council (NEC) are not included. Their rates are set by each sector's collective agreement.","Workers' compensation (NSSA accident scheme) is shown at the banking, finance and insurance class rate. The rate depends on the employer's industry code.","Many collective agreements also require a 13th cheque or bonus. It is not included. Bonuses up to USD 700 a year are tax free."],"minWage":null,"pay":{"extraPayments":[]},"employer":[{"id":"nssa_pobs","label":"Pension (NSSA)","localName":"NSSA Pension and Other Benefits Scheme","category":"pension","base":"gross","ceiling":{"amount":700,"period":"month"},"rate":0.045,"basis":"law","note":"4.5% of basic pay up to USD 700 a month"},{"id":"nssa_apwcs","label":"Workers' compensation (NSSA)","localName":"Accident Prevention and Workers Compensation Scheme","category":"injury","base":"gross","rate":0.0125,"basis":"law","varies":"Rate depends on the employer's industry code. Banking, finance and insurance rate shown."},{"id":"zimdef","label":"Manpower development levy (ZIMDEF)","localName":"Zimbabwe Manpower Development Fund","category":"training","base":"gross","rate":0.01,"basis":"law","note":"1% of the gross wage bill"},{"id":"sdf","label":"Standards Development Fund levy","category":"other","base":"gross","rate":0.005,"basis":"law","note":"0.5% of total remuneration"}],"employee":[{"id":"nssa_pobs","label":"Pension (NSSA)","localName":"NSSA Pension and Other Benefits Scheme","category":"pension","base":"gross","ceiling":{"amount":700,"period":"month"},"rate":0.045,"taxDeductible":true,"basis":"law","note":"4.5% of basic pay up to USD 700 a month, deductible for PAYE"}],"incomeTax":{"components":[{"id":"paye","label":"Income tax (PAYE)","localName":"Pay As You Earn","base":"taxableGross","deductions":[{"label":"NSSA contributions","contributions":"deductible","max":5400}],"brackets":[{"upTo":100,"rate":0},{"upTo":300,"rate":0.2},{"upTo":1000,"rate":0.25},{"upTo":2000,"rate":0.3},{"upTo":3000,"rate":0.35},{"upTo":null,"rate":0.4}],"bracketPeriod":"month"},{"id":"aids_levy","label":"AIDS levy","base":"componentTax:paye","rate":0.03,"note":"3% of PAYE"}]},"sources":[{"title":"PAYE foreign currency (USD) tax tables January to December 2025","url":"https://www.zimra.co.zw/domestic-taxes/tax-tables?download=4211:usd-jan-dec-2025-tax-tables","publisher":"Zimbabwe Revenue Authority","accessed":"2026-10-02"},{"title":"Employees Tax, Pay As You Earn (PAYE) System","url":"https://www.zimra.co.zw/domestic-taxes/individual/pay-as-you-earn-paye","publisher":"Zimbabwe Revenue Authority","accessed":"2026-10-02"},{"title":"The 2026 National Budget Speech (27 November 2025)","url":"https://zimtreasury.co.zw/wp-content/uploads/2025/11/The-2026-National-Budget-Speech-27-11-25.pdf","publisher":"Ministry of Finance, Zimbabwe","accessed":"2026-10-02"},{"title":"Can Mthuli Ncube deliver? Expectations high ahead of 2026 Mid-Term Budget Review (tax-free threshold kept at US$100 a month)","url":"https://allafrica.com/stories/202607300282.html","publisher":"allAfrica / NewZimbabwe","accessed":"2026-10-02"},{"title":"Payroll Compliance: Zimbabwe Tax Summary 2025 (deductions, NSSA, AIDS levy, ZIMDEF, SDF)","url":"https://za-kb.sage.com/portal/app/portlets/results/viewdocument.jsp?solutionid=250107172449937","publisher":"Sage","accessed":"2026-10-02"},{"title":"NSSA POBS insurable earnings ceiling USD 700 (SI 99 of 2024)","url":"http://paylinepayroll.co.zw/sdm_downloads/nssa-pension-other-benefits-scheme-pobs-contributions-insurable-earnings-ceiling-rates/","publisher":"Payline Payroll","accessed":"2026-10-02"},{"title":"NSSA POBS and APWCS calculator (2026 ceilings, industry rates)","url":"https://lucent.co.zw/bookkeeping/nssa-pobs-and-apwcs/","publisher":"Lucent Consultancy","accessed":"2026-10-02"},{"title":"Standards Development Fund (0.5% levy)","url":"http://www.mic.gov.zw/?service=standards-development-fund-sdf","publisher":"Ministry of Industry and Commerce, Zimbabwe","accessed":"2026-10-02"}],"checks":{"official":2,"independent":2,"self":1}}},"guides":{"AR":"/best/employer-of-record-argentina/","AU":"/best/employer-of-record-australia/","BR":"/best/employer-of-record-brazil/","CA":"/best/employer-of-record-canada/","CN":"/best/employer-of-record-china/","CO":"/best/employer-of-record-colombia/","CZ":"/best/employer-of-record-czech-republic/","EG":"/best/employer-of-record-egypt/","FR":"/best/employer-of-record-france/","DE":"/best/employer-of-record-germany/","HK":"/best/employer-of-record-hong-kong/","IN":"/best/employer-of-record-india/","ID":"/best/employer-of-record-indonesia/","IE":"/best/employer-of-record-ireland/","IT":"/best/employer-of-record-italy/","JP":"/best/employer-of-record-japan/","KE":"/best/employer-of-record-kenya/","MY":"/best/employer-of-record-malaysia/","MX":"/best/employer-of-record-mexico/","NL":"/best/employer-of-record-netherlands/","NG":"/best/employer-of-record-nigeria/","PK":"/best/employer-of-record-pakistan/","PH":"/best/employer-of-record-philippines/","PL":"/best/employer-of-record-poland/","PT":"/best/employer-of-record-portugal/","RO":"/best/employer-of-record-romania/","SA":"/best/employer-of-record-saudi-arabia/","SG":"/best/employer-of-record-singapore/","ZA":"/best/employer-of-record-south-africa/","KR":"/best/employer-of-record-south-korea/","ES":"/best/employer-of-record-spain/","SE":"/best/employer-of-record-sweden/","CH":"/best/employer-of-record-switzerland/","TH":"/best/employer-of-record-thailand/","TR":"/best/employer-of-record-turkey/","AE":"/best/employer-of-record-uae/","GB":"/best/employer-of-record-uk/","UA":"/best/employer-of-record-ukraine/","US":"/best/employer-of-record-usa/","VN":"/best/employer-of-record-vietnam/"},"providers":{"asOf":"2026-10-04","source":"Provider starting fees, with the date each was checked.","note":"Starting EOR fees are service charges in USD per employee per month, unless stated otherwise.","providers":[{"slug":"remotepeople","name":"RemotePeople","rank":1,"fee":499,"sub":"EOR Global from $499; Select from $199 subject to country and salary eligibility","review":"/eor-reviews/remotepeople/","priceCheckedOn":"2026-10-16","plan":"EOR Global","currency":"USD","qualificationNotes":"Global starts at USD 499 per employee/month; Select starts at USD 199 in selected countries and qualifying employee salary ranges. A quoted rate is required for the selected country and salary. Deposit: one month of gross salary, refunded within 5 days. Confirm commitment, minimum headcount, setup, currency conversion, offboarding and optional-service terms. Salary, employer contributions and benefits are separate.","primaryPriceURL":"https://remotepeople.com/pricing/","billingUnit":"per employee per month","priceKind":"Starting fee","billingCommitment":"Commitment and headcount requirements are set in the quote.","sourceURLs":["https://remotepeople.com/pricing/"],"availabilityStatus":"check availability for selected country","termsCheckedOn":"2026-10-16"},{"slug":"deel","name":"Deel","rank":2,"fee":599,"sub":"Employer Liability Cost extra","review":"/eor-reviews/deel/","primaryPriceURL":"https://www.deel.com/pricing/","priceCheckedOn":"2026-10-12","plan":"Employer of Record","currency":"USD","billingUnit":"per employee per month","priceKind":"Standard fee","billingCommitment":"$599 per EOR employee per month.","qualificationNotes":"Employer Liability Cost is mandatory for all EOR clients in all countries and contract types: a separate invoice line at a country-specific rate on gross salary, not included in this calculator’s total. Standard deposit: 1 to 1.5 months of gross salary; exchange-rate changes may apply. Deposits are separate from recurring costs.","sourceURLs":["https://www.deel.com/pricing/","https://help.letsdeel.com/hc/en-gb/articles/48042489452049-Employer-Liability-Cost-ELC","https://help.letsdeel.com/hc/en-gb/articles/15574494993297-About-EOR-Deposit-Calculations"],"availabilityStatus":"check availability for selected country","termsCheckedOn":"2026-10-06"},{"slug":"rippling","name":"Rippling","rank":3,"fee":499,"sub":"Plus the required platform, from $8 per employee per month","review":"/eor-reviews/rippling/","primaryPriceURL":"https://www.rippling.com/blog/rippling-vs-deel-global-workforce-management-comparison","priceCheckedOn":"2026-10-12","plan":"Employer of Record","currency":"USD","billingUnit":"per employee per month","priceKind":"Starting fee","billingCommitment":"EOR from $499 per employee per month. The required Rippling platform starts at $8 per employee per month plus a monthly base fee.","qualificationNotes":"Optional products add further charges. Platform requirement checked 4 November 2026.","sourceURLs":["https://www.rippling.com/pricing","https://www.rippling.com/blog/rippling-vs-deel-global-workforce-management-comparison","https://www.rippling.com/blog/best-employer-of-record"],"availabilityStatus":"check availability for selected country","termsCheckedOn":"2026-10-06","platformRequirementCheckedOn":"2026-11-04","platformRequirementSourceURLs":["https://www.rippling.com/en-GB/pricing","https://www.rippling.com/terms/startupstack"]},{"slug":"oyster","name":"Oyster","rank":4,"fee":699,"sub":"Annual discount by quote","review":"/eor-reviews/oyster/","primaryPriceURL":"https://www.oysterhr.com/pricing","priceCheckedOn":"2026-10-12","plan":"Employer of Record","currency":"USD","billingUnit":"per employee per month","priceKind":"Standard fee","billingCommitment":"USD 699 per employee per month; annual discounts through reusable annual seats; no minimum team size.","qualificationNotes":"Setup/onboarding, essential HR support and termination processing included in subscription fee. Refundable deposit required before EOR engagement. Currency conversion fee applies when payment currency differs from contract currency. Benefits, visa sponsorship and separately scoped advisory add-ons can change the total.","sourceURLs":["https://www.oysterhr.com/pricing"],"availabilityStatus":"check availability for selected country","termsCheckedOn":"2026-10-06"},{"slug":"pebl","name":"Pebl","rank":5,"fee":399,"sub":"Confirm contract commitment","review":"/eor-reviews/pebl/","primaryPriceURL":"https://hellopebl.com/eor-pricing/","priceCheckedOn":"2026-10-12","plan":"Employer of Record","currency":"USD","billingUnit":"per employee per month","priceKind":"Standard fee","billingCommitment":"From $399 per employee per month; final price by quote.","qualificationNotes":"The order form sets the billing commitment and other charges.","sourceURLs":["https://hellopebl.com/eor-pricing/"],"availabilityStatus":"check availability for selected country","termsCheckedOn":"2026-10-06","historicalCurrencyAssumption":"USD","currencyCheckedOn":"2026-11-04","presetEligibility":"disabled_unverified_currency"},{"slug":"g-p","name":"G-P","rank":6,"fee":599,"sub":"Volume discounts available","review":"/eor-reviews/g-p/","primaryPriceURL":"https://www.globalization-partners.com/pricing/","priceCheckedOn":"2026-10-12","plan":"G-P EOR","currency":"USD","billingUnit":"per employee per month","priceKind":"Starting fee","billingCommitment":"From USD 599 per employee per month; volume discounts available; no minimum EOR contract length.","qualificationNotes":"Country-specific employment costs and deposit terms come with the proposal. The service fee excludes wages, employer taxes and benefits premiums.","sourceURLs":["https://www.globalization-partners.com/pricing/"],"availabilityStatus":"check availability for selected country","termsCheckedOn":"2026-10-06"},{"slug":"papaya-global","name":"Papaya Global","rank":7,"fee":499,"sub":"The country quote sets additional service charges","review":"/eor-reviews/papaya-global/","primaryPriceURL":"https://www.papayaglobal.com/pricing/","priceCheckedOn":"2026-10-12","plan":"Employer of Record","currency":"USD","billingUnit":"per employee per month","priceKind":"Starting fee","billingCommitment":"Starting from $499 per employee/month; tailored quote.","qualificationNotes":"Employment costs, benefits, deposits and other commercial terms depend on your EOR quote; the service fee is not the complete invoice.","sourceURLs":["https://www.papayaglobal.com/pricing/"],"availabilityStatus":"check availability for selected country","termsCheckedOn":"2026-10-06"},{"slug":"multiplier","name":"Multiplier","rank":8,"fee":459,"sub":"$459 a month billed annually","review":"/eor-reviews/multiplier/","primaryPriceURL":"https://www.usemultiplier.com/faq","priceCheckedOn":"2026-10-12","plan":"Core","currency":"USD","billingUnit":"per employee per month","priceKind":"Starting fee","billingCommitment":"$499 per employee/month billed monthly, or $459/month billed annually. Growth $559 monthly/$519 annually, enterprise custom.","qualificationNotes":"Mandatory add-ons cost extra and an implementation fee may apply.","sourceURLs":["https://www.usemultiplier.com/faq","https://www.usemultiplier.com/pricing"],"availabilityStatus":"check availability for selected country","termsCheckedOn":"2026-10-06","historicalCurrencyAssumption":"USD","currencyCheckedOn":"2026-11-04","presetEligibility":"disabled_unverified_currency"},{"slug":"remofirst","name":"RemoFirst","rank":9,"fee":199,"sub":"Fees vary by country","review":"/eor-reviews/remofirst/","primaryPriceURL":"https://www.remofirst.com/price","priceCheckedOn":"2026-10-12","plan":"Employer of Record","currency":"USD","billingUnit":"per employee per month","priceKind":"Starting fee","billingCommitment":"Per employee per month; no annual contract or minimums.","qualificationNotes":"The starting rate varies by country. No setup, onboarding or termination service fees. Health insurance, equipment, visas and background checks are priced separately, and employment costs are separate from the service fee. Confirm deposit terms in your quote.","sourceURLs":["https://www.remofirst.com/price"],"availabilityStatus":"check availability for selected country","termsCheckedOn":"2026-10-06"},{"slug":"borderless-ai","name":"Borderless AI","rank":10,"fee":579,"sub":"Confirm deposit and offer terms","review":"/eor-reviews/borderless-ai/","primaryPriceURL":"https://www.hireborderless.com/pricing","priceCheckedOn":"2026-10-12","plan":"Employer of Record","currency":"USD","billingUnit":"per employee per month","priceKind":"Standard fee","billingCommitment":"$579 per employee per month; no long-term commitment.","qualificationNotes":"Standard fee shown; offers for qualifying company headquarters have expiry dates and exceptions. Deposit: 1.5 to 3 months of gross salary plus employer costs and fees; confirm it in the signed contract. Salary, employer contributions, benefits, deposits and other agreed charges are separate.","sourceURLs":["https://www.hireborderless.com/pricing","https://www.hireborderless.com/faqs","https://support.hireborderless.com/hc/en-us/articles/55037180677659-How-customer-deposits-work"],"availabilityStatus":"check availability for selected country","offers":[{"title":"Companies headquartered outside Canada","url":"https://www.hireborderless.com/lp/eor-2026","feeUSDPerMonth":399,"validThrough":"2026-12-31","nextFeeUSDPerMonth":579,"nextFeeFrom":"2027-01-01","eligibility":"Company headquartered outside Canada; country and employment-type exceptions require a quote.","commitment":"Month to month; offer applies to fees billed through 31 December 2026, not twelve months from signup."},{"title":"Companies headquartered in Canada","url":"https://www.hireborderless.com/ca","feeUSDPerMonth":0,"validThrough":"2027-12-31","signupThrough":"2026-12-31","eligibility":"Company headquartered in Canada; signup by the end of 2026, fixed 12-month contract and provider confirmation.","commitment":"Fixed 12-month contract; salary and employer costs remain payable."}],"termsCheckedOn":"2026-10-12"}]},"showComingSoon":false,"evidence":{"checked":"2026-10-12","total":348,"records":[{"country":"GB","variant":"ENG","metric":"annual_income_tax","input":{"amount":9999.99,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employee_national_insurance","input":{"amount":9999.99,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employer_total_cost","input":{"amount":9999.99,"currency":"GBP","period":"year"},"expected":10799.988449999999,"actual":10799.988449999999,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"take_home_planning","input":{"amount":9999.99,"currency":"GBP","period":"year"},"expected":9999.99,"actual":9999.99,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"annual_income_tax","input":{"amount":9999.99,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employee_national_insurance","input":{"amount":9999.99,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employer_total_cost","input":{"amount":9999.99,"currency":"GBP","period":"year"},"expected":10799.988449999999,"actual":10799.988449999999,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"take_home_planning","input":{"amount":9999.99,"currency":"GBP","period":"year"},"expected":9999.99,"actual":9999.99,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"annual_income_tax","input":{"amount":10000,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employee_national_insurance","input":{"amount":10000,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employer_total_cost","input":{"amount":10000,"currency":"GBP","period":"year"},"expected":10912.8,"actual":10912.8,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"take_home_planning","input":{"amount":10000,"currency":"GBP","period":"year"},"expected":9812,"actual":9812,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"annual_income_tax","input":{"amount":10000,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employee_national_insurance","input":{"amount":10000,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employer_total_cost","input":{"amount":10000,"currency":"GBP","period":"year"},"expected":10912.8,"actual":10912.8,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"take_home_planning","input":{"amount":10000,"currency":"GBP","period":"year"},"expected":9812,"actual":9812,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"annual_income_tax","input":{"amount":12570,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employee_national_insurance","input":{"amount":12570,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employer_total_cost","input":{"amount":12570,"currency":"GBP","period":"year"},"expected":13958.25,"actual":13958.25,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"take_home_planning","input":{"amount":12570,"currency":"GBP","period":"year"},"expected":12253.5,"actual":12253.5,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"annual_income_tax","input":{"amount":12570,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employee_national_insurance","input":{"amount":12570,"currency":"GBP","period":"year"},"expected":0,"actual":0,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employer_total_cost","input":{"amount":12570,"currency":"GBP","period":"year"},"expected":13958.25,"actual":13958.25,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"take_home_planning","input":{"amount":12570,"currency":"GBP","period":"year"},"expected":12253.5,"actual":12253.5,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"annual_income_tax","input":{"amount":30000,"currency":"GBP","period":"year"},"expected":3248.4,"actual":3248.4,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employee_national_insurance","input":{"amount":30000,"currency":"GBP","period":"year"},"expected":1394.4,"actual":1394.4,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employer_total_cost","input":{"amount":30000,"currency":"GBP","period":"year"},"expected":34612.8,"actual":34612.8,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"take_home_planning","input":{"amount":30000,"currency":"GBP","period":"year"},"expected":24169.199999999997,"actual":24169.199999999997,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"annual_income_tax","input":{"amount":30000,"currency":"GBP","period":"year"},"expected":3208.73,"actual":3208.73,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employee_national_insurance","input":{"amount":30000,"currency":"GBP","period":"year"},"expected":1394.4,"actual":1394.4,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employer_total_cost","input":{"amount":30000,"currency":"GBP","period":"year"},"expected":34612.8,"actual":34612.8,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"take_home_planning","input":{"amount":30000,"currency":"GBP","period":"year"},"expected":24208.87,"actual":24208.87,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"annual_income_tax","input":{"amount":50270,"currency":"GBP","period":"year"},"expected":7099.700000000001,"actual":7099.700000000001,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employee_national_insurance","input":{"amount":50270,"currency":"GBP","period":"year"},"expected":3016,"actual":3016,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employer_total_cost","input":{"amount":50270,"currency":"GBP","period":"year"},"expected":58632.75,"actual":58632.75,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"take_home_planning","input":{"amount":50270,"currency":"GBP","period":"year"},"expected":37952.8,"actual":37952.8,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"annual_income_tax","input":{"amount":50270,"currency":"GBP","period":"year"},"expected":8170.82,"actual":8170.82,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employee_national_insurance","input":{"amount":50270,"currency":"GBP","period":"year"},"expected":3016,"actual":3016,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employer_total_cost","input":{"amount":50270,"currency":"GBP","period":"year"},"expected":58632.75,"actual":58632.75,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"take_home_planning","input":{"amount":50270,"currency":"GBP","period":"year"},"expected":36881.68,"actual":36881.68,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"annual_income_tax","input":{"amount":52471.5,"currency":"GBP","period":"year"},"expected":7540,"actual":7540,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employee_national_insurance","input":{"amount":52471.5,"currency":"GBP","period":"year"},"expected":3060.03,"actual":3060.03,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employer_total_cost","input":{"amount":52471.5,"currency":"GBP","period":"year"},"expected":61175.4825,"actual":61175.4825,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"take_home_planning","input":{"amount":52471.5,"currency":"GBP","period":"year"},"expected":39669.97,"actual":39669.97,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"annual_income_tax","input":{"amount":52471.5,"currency":"GBP","period":"year"},"expected":9095.45,"actual":9095.45,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employee_national_insurance","input":{"amount":52471.5,"currency":"GBP","period":"year"},"expected":3060.03,"actual":3060.03,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employer_total_cost","input":{"amount":52471.5,"currency":"GBP","period":"year"},"expected":61175.4825,"actual":61175.4825,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"take_home_planning","input":{"amount":52471.5,"currency":"GBP","period":"year"},"expected":38114.520000000004,"actual":38114.520000000004,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"annual_income_tax","input":{"amount":60000,"currency":"GBP","period":"year"},"expected":10551.4,"actual":10551.4,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employee_national_insurance","input":{"amount":60000,"currency":"GBP","period":"year"},"expected":3210.6,"actual":3210.6,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employer_total_cost","input":{"amount":60000,"currency":"GBP","period":"year"},"expected":69870.9,"actual":69870.9,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"take_home_planning","input":{"amount":60000,"currency":"GBP","period":"year"},"expected":44036.5,"actual":44036.5,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"annual_income_tax","input":{"amount":60000,"currency":"GBP","period":"year"},"expected":12257.42,"actual":12257.42,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employee_national_insurance","input":{"amount":60000,"currency":"GBP","period":"year"},"expected":3210.6,"actual":3210.6,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employer_total_cost","input":{"amount":60000,"currency":"GBP","period":"year"},"expected":69870.9,"actual":69870.9,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"take_home_planning","input":{"amount":60000,"currency":"GBP","period":"year"},"expected":42330.48,"actual":42330.48,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"annual_income_tax","input":{"amount":102201.5,"currency":"GBP","period":"year"},"expected":27432,"actual":27432,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employee_national_insurance","input":{"amount":102201.5,"currency":"GBP","period":"year"},"expected":4054.63,"actual":4054.63,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employer_total_cost","input":{"amount":102201.5,"currency":"GBP","period":"year"},"expected":118613.6325,"actual":118613.6325,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"take_home_planning","input":{"amount":102201.5,"currency":"GBP","period":"year"},"expected":68513.37,"actual":68513.37,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"annual_income_tax","input":{"amount":102201.5,"currency":"GBP","period":"year"},"expected":30732.05,"actual":30732.05,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employee_national_insurance","input":{"amount":102201.5,"currency":"GBP","period":"year"},"expected":4054.63,"actual":4054.63,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employer_total_cost","input":{"amount":102201.5,"currency":"GBP","period":"year"},"expected":118613.6325,"actual":118613.6325,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"take_home_planning","input":{"amount":102201.5,"currency":"GBP","period":"year"},"expected":65213.31999999999,"actual":65213.31999999999,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"annual_income_tax","input":{"amount":127341.5,"currency":"GBP","period":"year"},"expected":42516,"actual":42516,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employee_national_insurance","input":{"amount":127341.5,"currency":"GBP","period":"year"},"expected":4557.43,"actual":4557.43,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employer_total_cost","input":{"amount":127341.5,"currency":"GBP","period":"year"},"expected":147650.3325,"actual":147650.3325,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"take_home_planning","input":{"amount":127341.5,"currency":"GBP","period":"year"},"expected":78066.57,"actual":78066.57,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"annual_income_tax","input":{"amount":127341.5,"currency":"GBP","period":"year"},"expected":47701.55,"actual":47701.55,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employee_national_insurance","input":{"amount":127341.5,"currency":"GBP","period":"year"},"expected":4557.43,"actual":4557.43,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employer_total_cost","input":{"amount":127341.5,"currency":"GBP","period":"year"},"expected":147650.3325,"actual":147650.3325,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"take_home_planning","input":{"amount":127341.5,"currency":"GBP","period":"year"},"expected":72881.02,"actual":72881.02,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"annual_income_tax","input":{"amount":150000,"currency":"GBP","period":"year"},"expected":52712.325,"actual":52712.325,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employee_national_insurance","input":{"amount":150000,"currency":"GBP","period":"year"},"expected":5010.6,"actual":5010.6,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"employer_total_cost","input":{"amount":150000,"currency":"GBP","period":"year"},"expected":173820.9,"actual":173820.9,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"ENG","metric":"take_home_planning","input":{"amount":150000,"currency":"GBP","period":"year"},"expected":90075.575,"actual":90075.575,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"annual_income_tax","input":{"amount":150000,"currency":"GBP","period":"year"},"expected":58577.630000000005,"actual":58577.630000000005,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employee_national_insurance","input":{"amount":150000,"currency":"GBP","period":"year"},"expected":5010.6,"actual":5010.6,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"employer_total_cost","input":{"amount":150000,"currency":"GBP","period":"year"},"expected":173820.9,"actual":173820.9,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"GB","variant":"SCT","metric":"take_home_planning","input":{"amount":150000,"currency":"GBP","period":"year"},"expected":84210.26999999999,"actual":84210.26999999999,"outputCurrency":"GBP","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":25,"currency":"SGD","period":"month"},"expected":0,"actual":0,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":25,"currency":"SGD","period":"month"},"expected":0,"actual":0,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":50,"currency":"SGD","period":"month"},"expected":0,"actual":0,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":50,"currency":"SGD","period":"month"},"expected":0,"actual":0,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":50.01,"currency":"SGD","period":"month"},"expected":108,"actual":108,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":50.01,"currency":"SGD","period":"month"},"expected":0,"actual":0,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":500,"currency":"SGD","period":"month"},"expected":1020,"actual":1020,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":500,"currency":"SGD","period":"month"},"expected":0,"actual":0,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":500.01,"currency":"SGD","period":"month"},"expected":1020,"actual":1020,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":500.01,"currency":"SGD","period":"month"},"expected":0,"actual":0,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":501,"currency":"SGD","period":"month"},"expected":1032,"actual":1032,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":501,"currency":"SGD","period":"month"},"expected":0,"actual":0,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":501.67,"currency":"SGD","period":"month"},"expected":1020,"actual":1020,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":501.67,"currency":"SGD","period":"month"},"expected":12,"actual":12,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":600,"currency":"SGD","period":"month"},"expected":1224,"actual":1224,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":600,"currency":"SGD","period":"month"},"expected":720,"actual":720,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":750,"currency":"SGD","period":"month"},"expected":1536,"actual":1536,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":750,"currency":"SGD","period":"month"},"expected":1800,"actual":1800,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":750.01,"currency":"SGD","period":"month"},"expected":1536,"actual":1536,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":750.01,"currency":"SGD","period":"month"},"expected":1800,"actual":1800,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":1000,"currency":"SGD","period":"month"},"expected":2040,"actual":2040,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":1000,"currency":"SGD","period":"month"},"expected":2400,"actual":2400,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":8000,"currency":"SGD","period":"month"},"expected":16320,"actual":16320,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":8000,"currency":"SGD","period":"month"},"expected":19200,"actual":19200,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":8000.01,"currency":"SGD","period":"month"},"expected":16320,"actual":16320,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":8000.01,"currency":"SGD","period":"month"},"expected":19200,"actual":19200,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employer_cpf","input":{"amount":10000,"currency":"SGD","period":"month"},"expected":16320,"actual":16320,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"employee_cpf","input":{"amount":10000,"currency":"SGD","period":"month"},"expected":19200,"actual":19200,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.cpf.gov.sg/content/dam/web/employer/employer-obligations/documents/CPFcontributionratesfrom1Jan2026.pdf"],"passed":true},{"country":"SG","variant":"CPF","metric":"annual_income_tax","input":{"amount":21000,"currency":"SGD","period":"year"},"expected":0,"actual":0,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"CPF","metric":"annual_income_tax","input":{"amount":31000,"currency":"SGD","period":"year"},"expected":76.16,"actual":76.16,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"CPF","metric":"annual_income_tax","input":{"amount":41000,"currency":"SGD","period":"year"},"expected":263.14,"actual":263.14,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"CPF","metric":"annual_income_tax","input":{"amount":60000,"currency":"SGD","period":"year"},"expected":1040,"actual":1040,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"CPF","metric":"annual_income_tax","input":{"amount":96000,"currency":"SGD","period":"year"},"expected":3056.0000000000005,"actual":3056.0000000000005,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"CPF","metric":"annual_income_tax","input":{"amount":100200,"currency":"SGD","period":"year"},"expected":3350.0000000000005,"actual":3350.0000000000005,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"CPF","metric":"annual_income_tax","input":{"amount":140200,"currency":"SGD","period":"year"},"expected":7950,"actual":7950,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"CPF","metric":"annual_income_tax","input":{"amount":180200,"currency":"SGD","period":"year"},"expected":13950,"actual":13950,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"CPF","metric":"annual_income_tax","input":{"amount":520200,"currency":"SGD","period":"year"},"expected":84150,"actual":84150,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"CPF","metric":"annual_income_tax","input":{"amount":1020200,"currency":"SGD","period":"year"},"expected":199150,"actual":199150,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"EP","metric":"annual_income_tax","input":{"amount":21000,"currency":"SGD","period":"year"},"expected":0,"actual":0,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"EP","metric":"annual_income_tax","input":{"amount":31000,"currency":"SGD","period":"year"},"expected":200,"actual":200,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"EP","metric":"annual_income_tax","input":{"amount":41000,"currency":"SGD","period":"year"},"expected":550,"actual":550,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"EP","metric":"annual_income_tax","input":{"amount":60000,"currency":"SGD","period":"year"},"expected":1880.0000000000002,"actual":1880.0000000000002,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"EP","metric":"annual_income_tax","input":{"amount":96000,"currency":"SGD","period":"year"},"expected":5075,"actual":5075,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"EP","metric":"annual_income_tax","input":{"amount":100200,"currency":"SGD","period":"year"},"expected":5558,"actual":5558,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"EP","metric":"annual_income_tax","input":{"amount":140200,"currency":"SGD","period":"year"},"expected":10830,"actual":10830,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"EP","metric":"annual_income_tax","input":{"amount":180200,"currency":"SGD","period":"year"},"expected":17406,"actual":17406,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"EP","metric":"annual_income_tax","input":{"amount":520200,"currency":"SGD","period":"year"},"expected":88566,"actual":88566,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"SG","variant":"EP","metric":"annual_income_tax","input":{"amount":1020200,"currency":"SGD","period":"year"},"expected":203758,"actual":203758,"outputCurrency":"SGD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":1620.99,"currency":"BRL","period":"month"},"expected":121.57,"actual":121.57,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":1620.99,"currency":"BRL","period":"month"},"expected":170.19,"actual":170.19,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":1620.99,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":1620.99,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":1620.99,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":1621,"currency":"BRL","period":"month"},"expected":121.57,"actual":121.57,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":1621,"currency":"BRL","period":"month"},"expected":170.19,"actual":170.19,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":1621,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":1621,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":1621,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":1621.01,"currency":"BRL","period":"month"},"expected":121.57,"actual":121.57,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":1621.01,"currency":"BRL","period":"month"},"expected":170.2,"actual":170.2,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":1621.01,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":1621.01,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":1621.01,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":1800,"currency":"BRL","period":"month"},"expected":137.68,"actual":137.68,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":1800,"currency":"BRL","period":"month"},"expected":191.68,"actual":191.68,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":1800,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":1800,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":1800,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":2902.83,"currency":"BRL","period":"month"},"expected":236.93,"actual":236.92999999999998,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":2902.83,"currency":"BRL","period":"month"},"expected":353.04,"actual":353.04,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":2902.83,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":2902.83,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":2902.83,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":2902.84,"currency":"BRL","period":"month"},"expected":236.93,"actual":236.92999999999998,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":2902.84,"currency":"BRL","period":"month"},"expected":353.04,"actual":353.04,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":2902.84,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":2902.84,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":2902.84,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":2902.85,"currency":"BRL","period":"month"},"expected":236.93,"actual":236.92999999999998,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":2902.85,"currency":"BRL","period":"month"},"expected":353.04,"actual":353.04,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":2902.85,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":2902.85,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":2902.85,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":3770.95,"currency":"BRL","period":"month"},"expected":341.1,"actual":341.1,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":3770.95,"currency":"BRL","period":"month"},"expected":505.41,"actual":505.41,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":3770.95,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":3770.95,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":3770.95,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":3770.96,"currency":"BRL","period":"month"},"expected":341.1,"actual":341.1,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":3770.96,"currency":"BRL","period":"month"},"expected":505.41,"actual":505.41,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":3770.96,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":3770.96,"currency":"BRL","period":"month"},"expected":10.01,"actual":10.01,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":3770.96,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":4354.26,"currency":"BRL","period":"month"},"expected":411.1,"actual":411.1000000000001,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":4354.26,"currency":"BRL","period":"month"},"expected":614.29,"actual":614.29,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":4354.26,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":4354.26,"currency":"BRL","period":"month"},"expected":313.28,"actual":313.28000000000003,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":4354.26,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":4354.27,"currency":"BRL","period":"month"},"expected":411.1,"actual":411.1000000000001,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":4354.27,"currency":"BRL","period":"month"},"expected":614.29,"actual":614.29,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":4354.27,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":4354.27,"currency":"BRL","period":"month"},"expected":313.28,"actual":313.28000000000003,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":4354.27,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":4354.28,"currency":"BRL","period":"month"},"expected":411.1,"actual":411.1000000000001,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":4354.28,"currency":"BRL","period":"month"},"expected":614.3,"actual":614.3,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":4354.28,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":4354.28,"currency":"BRL","period":"month"},"expected":313.29,"actual":313.29,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":4354.28,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":4999.99,"currency":"BRL","period":"month"},"expected":501.5,"actual":501.5,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":4999.99,"currency":"BRL","period":"month"},"expected":734.83,"actual":734.83,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":4999.99,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":4999.99,"currency":"BRL","period":"month"},"expected":631.53,"actual":631.53,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":4999.99,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":5000,"currency":"BRL","period":"month"},"expected":501.5,"actual":501.5,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":5000,"currency":"BRL","period":"month"},"expected":734.83,"actual":734.83,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":5000,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":5000,"currency":"BRL","period":"month"},"expected":631.54,"actual":631.54,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":5000,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":5000.01,"currency":"BRL","period":"month"},"expected":501.5,"actual":501.5,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":5000.01,"currency":"BRL","period":"month"},"expected":734.83,"actual":734.83,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":5000.01,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":5000.01,"currency":"BRL","period":"month"},"expected":631.54,"actual":631.54,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":5000.01,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":5027.94,"currency":"BRL","period":"month"},"expected":505.41,"actual":505.41,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":5027.94,"currency":"BRL","period":"month"},"expected":740.05,"actual":740.05,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":5027.94,"currency":"BRL","period":"month"},"expected":0,"actual":0,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":5027.94,"currency":"BRL","period":"month"},"expected":645.31,"actual":645.3100000000001,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":5027.94,"currency":"BRL","period":"month"},"expected":10,"actual":10,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":5027.95,"currency":"BRL","period":"month"},"expected":505.41,"actual":505.41,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":5027.95,"currency":"BRL","period":"month"},"expected":740.05,"actual":740.05,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":5027.95,"currency":"BRL","period":"month"},"expected":110.11,"actual":110.11,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":5027.95,"currency":"BRL","period":"month"},"expected":645.31,"actual":645.3100000000001,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":5027.95,"currency":"BRL","period":"month"},"expected":10.01,"actual":10.01,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":6000,"currency":"BRL","period":"month"},"expected":641.5,"actual":641.5,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":6000,"currency":"BRL","period":"month"},"expected":921.5,"actual":921.5,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":6000,"currency":"BRL","period":"month"},"expected":4236.21,"actual":4236.21,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":6000,"currency":"BRL","period":"month"},"expected":1037.86,"actual":1037.8600000000001,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":6000,"currency":"BRL","period":"month"},"expected":385.11,"actual":385.11,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":7349.99,"currency":"BRL","period":"month"},"expected":830.5,"actual":830.5,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":7349.99,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":7349.99,"currency":"BRL","period":"month"},"expected":9725.32,"actual":9725.32,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":7349.99,"currency":"BRL","period":"month"},"expected":1514.55,"actual":1514.55,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":7349.99,"currency":"BRL","period":"month"},"expected":884.12,"actual":884.12,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":7350,"currency":"BRL","period":"month"},"expected":830.5,"actual":830.5,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":7350,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":7350,"currency":"BRL","period":"month"},"expected":9725.43,"actual":9725.43,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":7350,"currency":"BRL","period":"month"},"expected":1514.55,"actual":1514.55,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":7350,"currency":"BRL","period":"month"},"expected":884.13,"actual":884.13,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":7350.01,"currency":"BRL","period":"month"},"expected":830.5,"actual":830.5,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":7350.01,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":7350.01,"currency":"BRL","period":"month"},"expected":9725.539999999999,"actual":9725.54,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":7350.01,"currency":"BRL","period":"month"},"expected":1514.55,"actual":1514.55,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":7350.01,"currency":"BRL","period":"month"},"expected":884.14,"actual":884.14,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":8475.54,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":8475.54,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":8475.54,"currency":"BRL","period":"month"},"expected":12653.519999999999,"actual":12653.52,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":8475.54,"currency":"BRL","period":"month"},"expected":1927.25,"actual":1927.25,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":8475.54,"currency":"BRL","period":"month"},"expected":1150.32,"actual":1150.32,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":8475.55,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":8475.55,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":8475.55,"currency":"BRL","period":"month"},"expected":12653.63,"actual":12653.630000000001,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":8475.55,"currency":"BRL","period":"month"},"expected":1927.25,"actual":1927.25,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":8475.55,"currency":"BRL","period":"month"},"expected":1150.33,"actual":1150.33,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":8475.56,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":8475.56,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":8475.56,"currency":"BRL","period":"month"},"expected":12653.63,"actual":12653.630000000001,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":8475.56,"currency":"BRL","period":"month"},"expected":1927.26,"actual":1927.26,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":8475.56,"currency":"BRL","period":"month"},"expected":1150.33,"actual":1150.33,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"Monthly employee INSS for ordinary salary / separately assessed identical 13th salary","input":{"amount":10000,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"month","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"Vacation-month employee INSS","input":{"amount":10000,"currency":"BRL","period":"month"},"expected":988.07,"actual":988.07,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/inss/pt-br/direitos-e-deveres/inscricao-e-contribuicao/tabela-de-contribuicao-mensal"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for eleven regular salary payments","input":{"amount":10000,"currency":"BRL","period":"month"},"expected":17265.05,"actual":17265.05,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate vacation payment","input":{"amount":10000,"currency":"BRL","period":"month"},"expected":2486.22,"actual":2486.2200000000003,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"BR","variant":null,"metric":"IRRF for separate 13th salary","input":{"amount":10000,"currency":"BRL","period":"month"},"expected":1569.55,"actual":1569.55,"outputCurrency":"BRL","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026"],"passed":true},{"country":"US","variant":"CA","metric":"ss employer","input":{"amount":60000,"currency":"USD","period":"year"},"expected":3720,"actual":3720,"outputCurrency":"USD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.irs.gov/taxtopics/tc751"],"passed":true},{"country":"US","variant":"CA","metric":"ss employee","input":{"amount":60000,"currency":"USD","period":"year"},"expected":3720,"actual":3720,"outputCurrency":"USD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.irs.gov/taxtopics/tc751"],"passed":true},{"country":"US","variant":"CA","metric":"medicare employer","input":{"amount":60000,"currency":"USD","period":"year"},"expected":870,"actual":870,"outputCurrency":"USD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.irs.gov/taxtopics/tc751"],"passed":true},{"country":"US","variant":"CA","metric":"medicare employee","input":{"amount":60000,"currency":"USD","period":"year"},"expected":870,"actual":870,"outputCurrency":"USD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.irs.gov/taxtopics/tc751"],"passed":true},{"country":"US","variant":"CA","metric":"futa","input":{"amount":60000,"currency":"USD","period":"year"},"expected":42,"actual":42,"outputCurrency":"USD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.irs.gov/publications/p15"],"passed":true},{"country":"US","variant":"CA","metric":"sui","input":{"amount":60000,"currency":"USD","period":"year"},"expected":238,"actual":238.00000000000003,"outputCurrency":"USD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/"],"passed":true},{"country":"US","variant":"CA","metric":"ett","input":{"amount":60000,"currency":"USD","period":"year"},"expected":7,"actual":7,"outputCurrency":"USD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/"],"passed":true},{"country":"US","variant":"CA","metric":"sdi","input":{"amount":60000,"currency":"USD","period":"year"},"expected":780,"actual":780,"outputCurrency":"USD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/"],"passed":true},{"country":"US","variant":"CA","metric":"federal","input":{"amount":60000,"currency":"USD","period":"year"},"expected":5020,"actual":5020,"outputCurrency":"USD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"],"passed":true},{"country":"US","variant":"CA","metric":"state","input":{"amount":60000,"currency":"USD","period":"year"},"expected":1573.08,"actual":1573.08,"outputCurrency":"USD","outputPeriod":"year","verificationType":"source-backed component reference","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"futa_cr","input":{"amount":60000,"currency":"USD","period":"year"},"expected":105,"actual":105,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://oui.doleta.gov/unemploy/futa_credit.asp"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":260777.99,"currency":"USD","period":"year"},"expected":158,"actual":158,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":260778,"currency":"USD","period":"year"},"expected":158,"actual":158,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":260778.01,"currency":"USD","period":"year"},"expected":158,"actual":158,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":263277.99,"currency":"USD","period":"year"},"expected":152,"actual":152,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":263278,"currency":"USD","period":"year"},"expected":152,"actual":152,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":263278.01,"currency":"USD","period":"year"},"expected":152,"actual":152,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":265777.99,"currency":"USD","period":"year"},"expected":146,"actual":146,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":265778,"currency":"USD","period":"year"},"expected":146,"actual":146,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":265778.01,"currency":"USD","period":"year"},"expected":146,"actual":146,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":268277.99,"currency":"USD","period":"year"},"expected":140,"actual":140,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":268278,"currency":"USD","period":"year"},"expected":140,"actual":140,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":268278.01,"currency":"USD","period":"year"},"expected":140,"actual":140,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":270777.99,"currency":"USD","period":"year"},"expected":134,"actual":134,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":270778,"currency":"USD","period":"year"},"expected":134,"actual":134,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":270778.01,"currency":"USD","period":"year"},"expected":134,"actual":134,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":273277.99,"currency":"USD","period":"year"},"expected":128,"actual":128,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":273278,"currency":"USD","period":"year"},"expected":128,"actual":128,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":273278.01,"currency":"USD","period":"year"},"expected":128,"actual":128,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":275777.99,"currency":"USD","period":"year"},"expected":122,"actual":122,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":275778,"currency":"USD","period":"year"},"expected":122,"actual":122,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":275778.01,"currency":"USD","period":"year"},"expected":122,"actual":122,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":278277.99,"currency":"USD","period":"year"},"expected":116,"actual":116,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":278278,"currency":"USD","period":"year"},"expected":116,"actual":116,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":278278.01,"currency":"USD","period":"year"},"expected":116,"actual":116,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":280777.99,"currency":"USD","period":"year"},"expected":110,"actual":110,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":280778,"currency":"USD","period":"year"},"expected":110,"actual":110,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":280778.01,"currency":"USD","period":"year"},"expected":110,"actual":110,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":283277.99,"currency":"USD","period":"year"},"expected":104,"actual":104,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":283278,"currency":"USD","period":"year"},"expected":104,"actual":104,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":283278.01,"currency":"USD","period":"year"},"expected":104,"actual":104,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":285777.99,"currency":"USD","period":"year"},"expected":98,"actual":98,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":285778,"currency":"USD","period":"year"},"expected":98,"actual":98,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":285778.01,"currency":"USD","period":"year"},"expected":98,"actual":98,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":288277.99,"currency":"USD","period":"year"},"expected":92,"actual":92,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":288278,"currency":"USD","period":"year"},"expected":92,"actual":92,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":288278.01,"currency":"USD","period":"year"},"expected":92,"actual":92,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":290777.99,"currency":"USD","period":"year"},"expected":86,"actual":86,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":290778,"currency":"USD","period":"year"},"expected":86,"actual":86,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":290778.01,"currency":"USD","period":"year"},"expected":86,"actual":86,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":293277.99,"currency":"USD","period":"year"},"expected":80,"actual":80,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":293278,"currency":"USD","period":"year"},"expected":80,"actual":80,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":293278.01,"currency":"USD","period":"year"},"expected":80,"actual":80,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":295777.99,"currency":"USD","period":"year"},"expected":74,"actual":74,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":295778,"currency":"USD","period":"year"},"expected":74,"actual":74,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":295778.01,"currency":"USD","period":"year"},"expected":74,"actual":74,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":298277.99,"currency":"USD","period":"year"},"expected":68,"actual":68,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":298278,"currency":"USD","period":"year"},"expected":68,"actual":68,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":298278.01,"currency":"USD","period":"year"},"expected":68,"actual":68,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":300777.99,"currency":"USD","period":"year"},"expected":62,"actual":62,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":300778,"currency":"USD","period":"year"},"expected":62,"actual":62,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":300778.01,"currency":"USD","period":"year"},"expected":62,"actual":62,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":303277.99,"currency":"USD","period":"year"},"expected":56,"actual":56,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":303278,"currency":"USD","period":"year"},"expected":56,"actual":56,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":303278.01,"currency":"USD","period":"year"},"expected":56,"actual":56,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":305777.99,"currency":"USD","period":"year"},"expected":50,"actual":50,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":305778,"currency":"USD","period":"year"},"expected":50,"actual":50,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":305778.01,"currency":"USD","period":"year"},"expected":50,"actual":50,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":308277.99,"currency":"USD","period":"year"},"expected":44,"actual":44,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":308278,"currency":"USD","period":"year"},"expected":44,"actual":44,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":308278.01,"currency":"USD","period":"year"},"expected":44,"actual":44,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":310777.99,"currency":"USD","period":"year"},"expected":38,"actual":38,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":310778,"currency":"USD","period":"year"},"expected":38,"actual":38,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":310778.01,"currency":"USD","period":"year"},"expected":38,"actual":38,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":313277.99,"currency":"USD","period":"year"},"expected":32,"actual":32,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":313278,"currency":"USD","period":"year"},"expected":32,"actual":32,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":313278.01,"currency":"USD","period":"year"},"expected":32,"actual":32,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":315777.99,"currency":"USD","period":"year"},"expected":26,"actual":26,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":315778,"currency":"USD","period":"year"},"expected":26,"actual":26,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":315778.01,"currency":"USD","period":"year"},"expected":26,"actual":26,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":318277.99,"currency":"USD","period":"year"},"expected":20,"actual":20,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":318278,"currency":"USD","period":"year"},"expected":20,"actual":20,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":318278.01,"currency":"USD","period":"year"},"expected":20,"actual":20,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":320777.99,"currency":"USD","period":"year"},"expected":14,"actual":14,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":320778,"currency":"USD","period":"year"},"expected":14,"actual":14,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":320778.01,"currency":"USD","period":"year"},"expected":14,"actual":14,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":323277.99,"currency":"USD","period":"year"},"expected":8,"actual":8,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":323278,"currency":"USD","period":"year"},"expected":8,"actual":8,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":323278.01,"currency":"USD","period":"year"},"expected":8,"actual":8,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":325777.99,"currency":"USD","period":"year"},"expected":2,"actual":2,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":325778,"currency":"USD","period":"year"},"expected":2,"actual":2,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":325778.01,"currency":"USD","period":"year"},"expected":2,"actual":2,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":328277.99,"currency":"USD","period":"year"},"expected":0,"actual":0,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":328278,"currency":"USD","period":"year"},"expected":0,"actual":0,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true},{"country":"US","variant":"CA","metric":"Personal exemption credit","input":{"amount":328278.01,"currency":"USD","period":"year"},"expected":0,"actual":0,"outputCurrency":"USD","outputPeriod":"year","verificationType":"assumption consistency","sourceURLs":["https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/"],"passed":true}]}}