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.
| Country | Employer costs (mid-level) | Employer costs (senior) | Total incl. EOR fee (mid-level) | Key EOR issue |
|---|---|---|---|---|
| Brazil | 50.9%at R$180,000 | 50.9%at R$480,000 | 1.73× salary | High CLT charges; FGTS 40% dismissal penalty |
| France | 47.9%at €60,000 | 46.8%at €120,000 (capped) | 1.61× salary | Strict ban on for-profit staff lending; high contributions |
| Spain | 32.2%at €40,000 | 23.2%at €85,000 (capped) | 1.48× salary | Ban on illegal transfer of workers (cesión ilegal) |
| Mexico | 31.7%at MX$600,000 | 24.8%at MX$1,440,000 (capped) | 1.54× salary | 2021 subcontracting ban; REPSE registration; profit sharing |
| Netherlands | 26.2%at €60,000 | 21.1%at €110,000 (capped) | 1.37× salary | Wtta supplier licensing from 2027; up to 2 years' sick pay |
| Portugal | 25.3%at €35,000 | 25%at €90,000 | 1.43× salary | Salary paid in 14 instalments; dismissal tightly restricted |
| Germany | 22.6%at €65,000 | 16.4%at €120,000 (capped) | 1.33× salary | AÜG limits EOR placements to about 18 months |
| Poland | 22%at PLN 180,000 | 16.7%at PLN 420,000 (capped) | 1.37× salary | Temporary-work limit of 18 months in 36 |
| Philippines | 17.1%at ₱720,000 | 11.4%at ₱2,400,000 (capped) | 1.74× salary | Labour-only contracting prohibited |
| United Kingdom | 16.5%at £55,000 | 16%at £120,000 (capped) | 1.26× salary | Employment Rights Act changes rolling out 2026–27 |
| Ireland | 12.9%at €60,000 | 12.4%at €120,000 (capped) | 1.23× salary | PRSI and auto-enrolment rates rising on a schedule |
| India | 3.4%at ₹2,400,000 | 2.8%at ₹6,000,000 (capped) | 1.29× salary | New Labour Codes; permanent establishment risk |