Countries

Employer tax rates and compliance risk for every country in the index.

Not yet assessed: no government body or EOR/payroll provider publishes a structured, sourced methodology for contractor-misclassification enforcement risk by country. Rather than assign an unsourced number, we leave this figure empty until a citable source exists.

• Poland

  Employer tax: 20.48%

  Not yet assessed
• Philippines

  Employer tax: 13.50%

  Not yet assessed
• Brazil

  Employer tax: 28.80%

  Not yet assessed
• Ukraine

  Employer tax: 22.00%

  Not yet assessed
• Mexico

  Employer tax: 31.00%

  Not yet assessed
• Italy

  Employer tax: 30.00%

  Not yet assessed
• Estonia

  Employer tax: 33.80%

  Not yet assessed
• Slovakia

  Employer tax: 35.40%

  Not yet assessed
• India

  Employer tax: 15.25%

  Not yet assessed
• Lithuania

  Employer tax: 1.79%

  Not yet assessed
• Latvia

  Employer tax: 23.59%

  Not yet assessed
• Romania

  Employer tax: 2.25%

  Not yet assessed
• Slovenia

  Employer tax: 17.10%

  Not yet assessed
• Montenegro

  Employer tax: 0.50%

  Not yet assessed
• Albania

  Employer tax: 16.70%

  Not yet assessed
• Czech Republic

  Employer tax: 33.80%

  Not yet assessed
• Malta

  Employer tax: 10.00%

  Not yet assessed
• Hungary

  Employer tax: 13.00%

  Not yet assessed
• Croatia

  Employer tax: 16.50%

  Not yet assessed
• North Macedonia

  Employer tax: 0.00%

  Not yet assessed
• Serbia

  Employer tax: 15.15%

  Not yet assessed
• Bulgaria

  Employer tax: 18.92%

  Not yet assessed
• Portugal

  Employer tax: 23.75%

  Not yet assessed
• Spain

  Employer tax: 32.15%

  Not yet assessed
• Ghana

  Employer tax: 13.00%

  Not yet assessed
• Nigeria

  Employer tax: 11.00%

  Not yet assessed
• Kenya

  Employer tax: 7.50%

  Not yet assessed
• South Africa

  Employer tax: 2.00%

  Not yet assessed
• Argentina

  Employer tax: 26.40%

  Not yet assessed
• Colombia

  Employer tax: 16.52%

  Not yet assessed