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Cost comparison

What it costs to employ someone, country by country

Employer costs on top of salary vary from a few percent to more than half of pay. This table compares all our country guides using the same cost models as each guide.

CountryEmployer costs (mid-level)Employer costs (senior)Total incl. EOR fee (mid-level)Key EOR issue
Brazil50.9%at R$180,00050.9%at R$480,0001.73× salaryHigh CLT charges; FGTS 40% dismissal penalty
France47.9%at €60,00046.8%at €120,000 (capped)1.61× salaryStrict ban on for-profit staff lending; high contributions
Spain32.2%at €40,00023.2%at €85,000 (capped)1.48× salaryBan on illegal transfer of workers (cesión ilegal)
Mexico31.7%at MX$600,00024.8%at MX$1,440,000 (capped)1.54× salary2021 subcontracting ban; REPSE registration; profit sharing
Netherlands26.2%at €60,00021.1%at €110,000 (capped)1.37× salaryWtta supplier licensing from 2027; up to 2 years' sick pay
Portugal25.3%at €35,00025%at €90,0001.43× salarySalary paid in 14 instalments; dismissal tightly restricted
Germany22.6%at €65,00016.4%at €120,000 (capped)1.33× salaryAÜG limits EOR placements to about 18 months
Poland22%at PLN 180,00016.7%at PLN 420,000 (capped)1.37× salaryTemporary-work limit of 18 months in 36
Philippines17.1%at ₱720,00011.4%at ₱2,400,000 (capped)1.74× salaryLabour-only contracting prohibited
United Kingdom16.5%at £55,00016%at £120,000 (capped)1.26× salaryEmployment Rights Act changes rolling out 2026–27
Ireland12.9%at €60,00012.4%at €120,000 (capped)1.23× salaryPRSI and auto-enrolment rates rising on a schedule
India3.4%at ₹2,400,0002.8%at ₹6,000,000 (capped)1.29× salaryNew Labour Codes; permanent establishment risk
Sorted by employer costs at a mid-level salary. Employer costs include mandatory contributions and statutory bonuses (such as 13th salaries and holiday allowances) shown in each guide, excluding optional benefits. The total includes each guide's default EOR fee assumption. Many figures are placeholders pending verification; see each country guide for sources.