{ "module_name": "Cross-Country Labour Cost Comparison", "version": "2026-01", "countries_covered": [ "France", "Germany", "Belgium", "Switzerland", "Netherlands", "United Kingdom", "Ireland", "Spain", "Sweden", "Italy", "United States", "China", "Japan", "Canada", "Poland", "Estonia", "Latvia", "Lithuania", "Philippines", "Chile", "South Korea" ], "sources": [ { "id": "worldbank_icp_private_consumption_ppp", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $)", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/FRA;DEU;BEL;CHE/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-08-04", "used_for": [ "Converting the harmonized wage grid (expressed in international dollars) into each country's local currency", "Converting each country's local-currency outputs back into international dollars for cross-country comparison" ], "status": "official" }, { "id": "bfs_permanent_resident_population_by_canton", "institution": "Swiss Federal Statistical Office (Office fédéral de la statistique, BFS/OFS)", "institution_fr": "Office fédéral de la statistique", "title": "Population résidante permanente et non permanente selon Année, Canton et Type de population", "table_id": "px-x-0103010000_101", "url": "https://www.pxweb.bfs.admin.ch/pxweb/fr/px-x-0103010000_101/px-x-0103010000_101/px-x-0103010000_101.px", "reference_year": 2024, "retrieved": "2026-08-04", "used_for": [ "Population weights for the 26 Swiss cantons, used to compute a single population-weighted Swiss reference case (Switzerland has no single national withholding-tax schedule)" ], "status": "official" }, { "id": "service_public_bareme_ir_2026", "institution": "service-public.gouv.fr (Direction de l'information légale et administrative)", "institution_fr": "service-public.gouv.fr (Direction de l'information légale et administrative)", "title": "Barème de l'impôt sur le revenu 2026 (revenus 2025) et exemple de calcul par tranches", "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F1419", "reference_year": 2026, "retrieved": "2026-08-04", "used_for": [ "France's 'net after income tax' figure: the actual progressive income-tax barème (marginal brackets, 1 part de quotient familial) applied to a single, childless reference taxpayer" ], "status": "official" }, { "id": "bofip_taux_neutre_pas_2026", "institution": "Direction générale des Finances publiques (DGFiP), BOFiP-Impôts", "institution_fr": "Direction générale des Finances publiques (DGFiP), BOFiP-Impôts", "title": "BOI-BAREME-000037 - Grilles de taux par défaut du prélèvement à la source", "url": "https://bofip.impots.gouv.fr/bofip/11255-PGP.html/identifiant=BOI-BAREME-000037-20260407", "reference_year": 2026, "retrieved": "2026-08-04", "used_for": [ "Reference documentation only: the non-personalized 'taux neutre' withholding mechanism (grille métropole, effective 1 May 2026) is no longer used to compute France's 'net after income tax' figure (see service_public_bareme_ir_2026 above); it is kept to document how the monthly prélèvement à la source actually works." ], "status": "official" }, { "id": "belastingdienst_box1_heffingskortingen_2026", "institution": "Belastingdienst (Dutch Tax and Customs Administration)", "institution_fr": "Belastingdienst (administration fiscale néerlandaise)", "title": "Voorlopige aanslag 2026: gebruikte tarieven en heffingskortingen (Box 1, algemene heffingskorting, arbeidskorting)", "url": "https://www.belastingdienst.nl/wps/wcm/connect/nl/voorlopige-aanslag/content/voorlopige-aanslag-tarieven-en-heffingskortingen", "reference_year": 2026, "retrieved": "2026-08-04", "used_for": [ "Netherlands' loonheffing (Box 1 wage-tax brackets, algemene heffingskorting and arbeidskorting), the sole basis for the Netherlands' 'net after income tax' figure" ], "status": "official" }, { "id": "worldbank_icp_ppp_netherlands", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Netherlands", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/NLD/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-08-04", "used_for": [ "Converting the harmonized wage grid into Dutch euros and back into international dollars for the Netherlands" ], "status": "official" }, { "id": "gov_uk_ni_rates_2026_27", "institution": "GOV.UK (HM Revenue & Customs)", "institution_fr": "GOV.UK (HM Revenue & Customs)", "title": "Rates and allowances: National Insurance contributions, 2026/27", "url": "https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions", "reference_year": 2026, "retrieved": "2026-08-05", "used_for": [ "United Kingdom's Class 1 National Insurance rates and thresholds (employee and employer)" ], "status": "official" }, { "id": "uk_pensions_ae_thresholds_2026_27", "institution": "UK Parliament / The Pensions Regulator", "institution_fr": "Parlement britannique / The Pensions Regulator", "title": "Automatic enrolment earnings trigger and qualifying earnings band, 2026/27", "url": "https://questions-statements.parliament.uk/written-statements/detail/2025-12-18/hcws1206", "reference_year": 2026, "retrieved": "2026-08-05", "used_for": [ "United Kingdom's automatic-enrolment workplace pension qualifying-earnings band and statutory minimum contribution rates" ], "status": "official" }, { "id": "worldbank_icp_ppp_uk", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), United Kingdom", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/GBR/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-08-05", "used_for": [ "Converting the harmonized wage grid into pounds sterling and back into international dollars for the United Kingdom" ], "status": "official" }, { "id": "kpmg_ireland_budget_2026_tax_tables", "institution": "KPMG Ireland (aggregating Revenue Commissioners / Budget 2026 figures)", "institution_fr": "KPMG Irlande (agrégeant les chiffres de Revenue Commissioners / Budget 2026)", "title": "Budget 2026 tax rates and credits tables (income tax, USC, PRSI Class A)", "url": "https://kpmg.com/ie/en/insights/tax/budget-2026/tables.html", "reference_year": 2026, "retrieved": "2026-08-06", "used_for": [ "Ireland's PAYE income tax bands and credits, USC bands and exemption threshold, and PRSI Class A employee/employer rates and thresholds" ], "status": "official_aggregated" }, { "id": "worldbank_icp_ppp_ireland", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Ireland", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/IRL/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-08-06", "used_for": [ "Converting the harmonized wage grid into euros and back into international dollars for Ireland" ], "status": "official" }, { "id": "ons_nrs_uk_mid2024_population_estimates", "institution": "Office for National Statistics (ONS) and National Records of Scotland (NRS)", "institution_fr": "Office for National Statistics (ONS) et National Records of Scotland (NRS)", "title": "Mid-2024 population estimates for the UK and for Scotland", "url": "https://www.ons.gov.uk/peoplepopulationandcommunity/populationandmigration/populationestimates/bulletins/annualmidyearpopulationestimates/mid2024", "reference_year": 2024, "retrieved": "2026-08-06", "used_for": [ "Population weights (Scotland vs rUK) for the population-weighted average of the two UK devolved income-tax regimes in the comparison module, mirroring the Swiss canton population-weighting approach" ], "status": "official" }, { "id": "boe_real_decreto_126_2026_smi", "institution": "Boletin Oficial del Estado (BOE), Gobierno de Espana", "institution_fr": "Boletin Oficial del Estado (BOE), gouvernement espagnol", "title": "Real Decreto 126/2026, de 18 de febrero, por el que se fija el salario minimo interprofesional para 2026 (BOE-A-2026-3815)", "url": "https://www.boe.es/buscar/act.php?id=BOE-A-2026-3815", "reference_year": 2026, "retrieved": "2026-08-06", "used_for": [ "Spain's Salario Minimo Interprofesional (SMI), used as the wage-reference floor for the Spain module and comparison module" ], "status": "official" }, { "id": "worldbank_icp_ppp_spain", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Spain", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/ESP/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-08-06", "used_for": [ "Converting the harmonized wage grid into euros and back into international dollars for Spain" ], "status": "official" }, { "id": "skatteverket_skv433_teknisk_beskrivning_2026", "institution": "Skatteverket (Swedish Tax Agency)", "institution_fr": "Skatteverket (administration fiscale suedoise)", "title": "Teknisk beskrivning SKV 433, edition 36, 2025-12-10 (grundavdrag, jobbskatteavdrag, statlig/kommunal inkomstskatt, allman pensionsavgift)", "url": "https://www.skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf", "reference_year": 2026, "retrieved": "2026-08-28", "used_for": [ "Sweden's grundavdrag and jobbskatteavdrag formulas, statlig inkomstskatt skiktgrans, kommunalskatt base and the allman pensionsavgift/skattereduktion net-zero mechanism" ], "status": "official" }, { "id": "worldbank_icp_ppp_sweden", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Sweden", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/SWE/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-08-28", "used_for": [ "Converting the harmonized wage grid into Swedish kronor and back into international dollars for Sweden" ], "status": "official" }, { "id": "irs_ssa_dol_federal_payroll_2026", "institution": "IRS, Social Security Administration, US Department of Labor", "institution_fr": "IRS, Social Security Administration, ministere americain du Travail", "title": "Federal income tax brackets and standard deduction (Rev. Proc. 2025-32), Social Security/Medicare rates and wage base, FUTA net rate, federal minimum wage", "url": "https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill", "reference_year": 2026, "retrieved": "2026-08-28", "used_for": [ "The United States' federal income tax, FICA and FUTA layers, identical across all 50 states and DC" ], "status": "official" }, { "id": "us_state_departments_revenue_labor_2026", "institution": "50 state Departments of Revenue/Taxation and Departments of Labor/Employment Security, plus DC OTR/DOES", "institution_fr": "Administrations fiscales et du travail des 50 Etats americains et de DC", "title": "State income tax brackets, State Unemployment Insurance rates and any state-mandated payroll deduction, 2026", "url": "https://www.irs.gov/", "reference_year": 2026, "retrieved": "2026-08-28", "used_for": [ "The United States' 50 state-level (+ DC) income tax, SUI and extra payroll-deduction layers" ], "status": "official_aggregated", "note": "Full per-state citations and confidence flags in docs/data/usa/usa_sources_2026.json." }, { "id": "census_bureau_state_population_2024_comparison", "institution": "US Census Bureau", "institution_fr": "Bureau du recensement des Etats-Unis", "title": "Annual Estimates of the Resident Population (NST-EST2024-POP)", "url": "https://www2.census.gov/programs-surveys/popest/tables/2020-2024/state/totals/NST-EST2024-POP.xlsx", "reference_year": 2024, "retrieved": "2026-08-28", "used_for": [ "Population weights for the 50-states-plus-DC population-weighted average, mirroring the Swiss canton weighting approach" ], "status": "official" }, { "id": "china_iit_law_and_provincial_si_hpf_2026", "institution": "国家税务总局 State Taxation Administration; 31 provincial/municipal 人力资源和社会保障厅/局, 医疗保障局 and 住房公积金管理中心", "institution_fr": "Administration fiscale d'Etat chinoise ; administrations provinciales des ressources humaines, de la securite sociale, de la garantie medicale et du fonds de logement", "title": "Individual Income Tax law and brackets (national); social insurance and Housing Provident Fund contribution bases/rates, 31 provinces, 2025-2026", "url": "https://www.chinatax.gov.cn/", "reference_year": 2026, "retrieved": "2026-08-29", "used_for": [ "China's national income tax layer and each of the 31 provinces' social-insurance/housing-fund layer" ], "status": "official_aggregated", "note": "Full per-province citations and confidence flags in docs/data/china/china_sources_2026.json." }, { "id": "china_province_population_2024", "institution": "National Bureau of Statistics of China", "institution_fr": "Bureau national des statistiques de Chine", "title": "2024 year-end resident population by province", "reference_year": 2024, "retrieved": "2026-08-29", "used_for": [ "Population weights for the 31-province population-weighted average, mirroring the Swiss canton weighting approach" ], "status": "official_aggregated" }, { "id": "japan_nta_nenkin_kyokai_kenpo_mhlw_2026", "institution": "国税庁 National Tax Agency; 日本年金機構 Japan Pension Service; 全国健康保険協会 Kyokai Kenpo; 厚生労働省 MHLW", "institution_fr": "Administration fiscale nationale, Service japonais des pensions, Kyokai Kenpo, ministere de la Sante du Travail et des Affaires sociales", "title": "National income tax brackets and 2026 basic-deduction reform; resident tax; employee pension standard-remuneration bands; Kyokai Kenpo prefecture health-insurance rates; employment and workers' accident insurance", "url": "https://www.nta.go.jp/", "reference_year": 2026, "retrieved": "2026-08-30", "used_for": [ "Japan's national income-tax/resident-tax layer and each of the 47 prefectures' Kyokai Kenpo health-insurance layer" ], "status": "official_aggregated", "note": "Full citations and confidence flags in docs/data/japan/japan_sources_2026.json." }, { "id": "japan_prefecture_population_2025", "institution": "Statistics Bureau of Japan", "institution_fr": "Bureau des statistiques du Japon", "title": "2025 estimated population by prefecture", "reference_year": 2025, "retrieved": "2026-08-30", "used_for": [ "Population weights for the 47-prefecture population-weighted average, mirroring the Swiss canton weighting approach" ], "status": "official_aggregated" }, { "id": "inps_circolare_6_2026", "institution": "INPS (Istituto Nazionale della Previdenza Sociale)", "institution_fr": "INPS (institut national de la prevoyance sociale italien)", "title": "Circolare n. 6 del 30 gennaio 2026 (valori contributivi e retributivi 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", "reference_year": 2026, "retrieved": "2026-08-28", "used_for": [ "Italy's INPS employer/employee social contribution rates, the massimale contributivo ceiling and the prima fascia threshold for the additional 1% employee contribution" ], "status": "official" }, { "id": "regione_lazio_addizionale_2026", "institution": "Regione Lazio", "institution_fr": "Region du Latium", "title": "Misura dell'aliquota dell'addizionale regionale IRPEF -- Anno d'imposta 2026", "url": "https://www.regione.lazio.it/sites/default/files/2026-01/Addizionale-regionale-2026.pdf", "reference_year": 2026, "retrieved": "2026-08-28", "used_for": [ "Italy's addizionale regionale (Lazio, the reference region), a tiered-flat surcharge on the whole taxable income" ], "status": "official" }, { "id": "worldbank_icp_ppp_italy", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Italy", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/ITA/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-08-28", "used_for": [ "Converting the harmonized wage grid into euros and back into international dollars for Italy" ], "status": "official" }, { "id": "worldbank_icp_ppp_canada", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Canada", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/CAN/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-08-30", "used_for": [ "Converting the harmonized wage grid into Canadian dollars and back into international dollars for Canada" ], "status": "official" }, { "id": "canada_cra_rrq_edsc_provincial_finance_2026", "institution": "Canada Revenue Agency (CRA); Retraite Quebec; Revenu Quebec; Employment and Social Development Canada (ESDC); provincial and territorial finance ministries", "institution_fr": "Agence du revenu du Canada, Retraite Quebec, Revenu Quebec, Emploi et Developpement social Canada, ministeres des Finances provinciaux et territoriaux", "title": "Federal and provincial/territorial income tax brackets and basic personal amounts; CPP/CPP2 and QPP/QPP2; Employment Insurance and QPIP; Ontario surtax, Health Premium and Employer Health Tax; Quebec Fonds des services de sante and federal abatement", "url": "https://www.canada.ca/en/revenue-agency.html", "reference_year": 2026, "retrieved": "2026-08-30", "used_for": [ "Canada's federal income-tax layer and each of the 13 provinces' and territories' own income-tax bracket schedule, basic personal amount, and province-specific payroll levies" ], "status": "official_aggregated", "note": "Full citations, per-jurisdiction bracket tables and confidence flags in docs/data/canada/canada_sources_2026.json." }, { "id": "canada_province_population_2025", "institution": "Statistics Canada", "institution_fr": "Statistique Canada", "title": "2025 estimated population by province and territory", "reference_year": 2025, "retrieved": "2026-08-30", "used_for": [ "Population weights for the 13-province/territory population-weighted average, mirroring the Swiss canton weighting approach" ], "status": "official_aggregated" }, { "id": "worldbank_icp_ppp_poland", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Poland", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/POL/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-08-30", "used_for": [ "Converting the harmonized wage grid into zloty and back into international dollars for Poland" ], "status": "official" }, { "id": "poland_zus_nfz_pit_2026", "institution": "Zaklad Ubezpieczen Spolecznych (ZUS); Narodowy Fundusz Zdrowia (NFZ); Ministerstwo Finansow", "institution_fr": "Institution polonaise de securite sociale (ZUS), Fonds national de sante (NFZ), ministere des Finances polonais", "title": "ZUS social-insurance contribution rates and annual contribution-base cap; 9% NFZ health-insurance contribution; PIT progressive scale, tax-reducing amount and standard cost-of-income deduction, 2026", "url": "https://www.zus.pl/en/baza-wiedzy/skladki-wskazniki-odsetki/skladki/wysokosc-skladek-na-ubezpieczenia-spoleczne", "reference_year": 2026, "retrieved": "2026-08-30", "used_for": [ "Poland's ZUS employee/employer contributions, NFZ health insurance, and progressive income tax layer" ], "status": "official_aggregated", "note": "Full citations and confidence flags in docs/data/poland/poland_sources_2026.json." }, { "id": "worldbank_icp_ppp_estonia", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Estonia", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/EST/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-09-03", "used_for": [ "Converting the harmonized wage grid into euros and back into international dollars for Estonia" ], "status": "official" }, { "id": "estonia_sotsiaalmaks_tulumaks_2026", "institution": "Maksu- ja Tolliamet (Estonian Tax and Customs Board); Sotsiaalkindlustusamet; Rahandusministeerium", "institution_fr": "Administration fiscale et douaniere estonienne (EMTA), Caisse d'assurance sociale, ministere des Finances estonien", "title": "Social tax (sotsiaalmaks) rate and minimum monthly base; unemployment-insurance premiums; funded second-pillar pension default rate; flat income-tax rate and flat basic exemption, 2026", "url": "https://www.emta.ee/en/private-client/taxes-and-payment/declaration-income/tax-rates", "reference_year": 2026, "retrieved": "2026-09-03", "used_for": [ "Estonia's social tax, unemployment-insurance, funded-pension and flat income-tax layer" ], "status": "official_aggregated", "note": "Full citations and confidence flags in docs/data/estonia/estonia_sources_2026.json." }, { "id": "worldbank_icp_ppp_latvia", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Latvia", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/LVA/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-09-03", "used_for": [ "Converting the harmonized wage grid into euros and back into international dollars for Latvia" ], "status": "official" }, { "id": "latvia_vsaoi_iin_2026", "institution": "Valsts sociālās apdrošināšanas aģentūra (VSAA); Valsts ieņēmumu dienests (VID)", "institution_fr": "Agence lettone d'assurance sociale de l'Etat (VSAA), Service des impots letton (VID)", "title": "Mandatory state social insurance contribution rates (VSAOI) and annual contribution-base cap; progressive income tax (IIN) scale and flat non-taxable minimum, 2026", "url": "https://www.vsaa.gov.lv/en/contributions-0", "reference_year": 2026, "retrieved": "2026-09-03", "used_for": [ "Latvia's VSAOI employee/employer contributions and progressive income-tax layer" ], "status": "official_aggregated", "note": "Full citations and confidence flags in docs/data/latvia/latvia_sources_2026.json." }, { "id": "worldbank_icp_ppp_lithuania", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Lithuania", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/LTU/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-09-03", "used_for": [ "Converting the harmonized wage grid into euros and back into international dollars for Lithuania" ], "status": "official" }, { "id": "lithuania_sodra_gpm_2026", "institution": "Valstybinio socialinio draudimo fondo valdyba (Sodra); Valstybinė mokesčių inspekcija (VMI)", "institution_fr": "Caisse d'assurance sociale de l'Etat lituanienne (Sodra), Inspection fiscale nationale lituanienne (VMI)", "title": "Sodra employee and residual employer contribution rates and annual contribution ceiling; progressive income tax (GPM) scale and sliding tax-exempt amount (NPD), 2026", "url": "https://www.vmi.lt/evmi/en/", "reference_year": 2026, "retrieved": "2026-09-03", "used_for": [ "Lithuania's Sodra employee/employer contributions and progressive income-tax layer" ], "status": "official_aggregated", "note": "Full citations and confidence flags in docs/data/lithuania/lithuania_sources_2026.json. The official sodra.lt pages return HTTP 403 to automated retrieval; the underlying rates were cross-checked across 4+ convergent secondary payroll sources and verified by exact arithmetic against the official VMI circular's bracket thresholds." }, { "id": "worldbank_icp_ppp_philippines", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Philippines", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/PHL/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-09-10", "used_for": [ "Converting the harmonized wage grid into pesos and back into international dollars for the Philippines" ], "status": "official" }, { "id": "philippines_sss_philhealth_pagibig_bir_2026", "institution": "Social Security System (SSS); Philippine Health Insurance Corporation (PhilHealth); Home Development Mutual Fund (Pag-IBIG/HDMF); Bureau of Internal Revenue (BIR)", "institution_fr": "Systeme de securite sociale philippin (SSS), Assurance maladie publique (PhilHealth), Fonds de developpement du logement (Pag-IBIG/HDMF), Administration fiscale philippine (BIR)", "title": "SSS Monthly Salary Credit bracket table and WISP tier; PhilHealth premium rate; Pag-IBIG (HDMF) contribution rates and Fund Salary cap; BIR/TRAIN Law progressive income-tax brackets, 2026", "url": "https://www.sss.gov.ph/sss-contribution-table/", "reference_year": 2026, "retrieved": "2026-09-10", "used_for": [ "The Philippines' SSS/PhilHealth/Pag-IBIG social-contribution layer and BIR progressive income-tax layer" ], "status": "official_aggregated", "note": "Full citations, the complete 61-row SSS MSC bracket table and confidence flags in docs/data/philippines/philippines_sources_2026.json." }, { "id": "philippines_dole_nwpc_regional_minimum_wages_2026", "institution": "Department of Labor and Employment (DOLE); National Wages and Productivity Commission (NWPC); 17 Regional Tripartite Wages and Productivity Boards (RTWPBs)", "institution_fr": "Ministere philippin du Travail et de l'Emploi (DOLE), Commission nationale des salaires et de la productivite (NWPC), 17 conseils regionaux tripartites des salaires (RTWPB)", "title": "Regional minimum wage orders (2026) for all 17 RTWPB regions; DOLE factor-rate method for converting a daily minimum wage into a monthly equivalent", "url": "https://nwpc.dole.gov.ph/", "reference_year": 2026, "retrieved": "2026-09-10", "used_for": [ "The reference wage (National Capital Region, Wage Order NCR-27) and each of the 17 regions' own minimum wage used in the Philippines module's region selector and this comparison's population weighting" ], "status": "official_aggregated", "note": "Full per-region wage-order citations, population sourcing (PSA 2024) and confidence flags (including two regions relying on a secondary aggregator for wage orders newer than the official NWPC matrix snapshot) in docs/data/philippines/philippines_sources_2026.json." }, { "id": "worldbank_icp_ppp_chile", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Chile", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/CHL/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-09-10", "used_for": [ "Converting the harmonized wage grid into Chilean pesos and back into international dollars for Chile" ], "status": "official" }, { "id": "chile_afp_salud_afc_iusc_2026", "institution": "Superintendencia de Pensiones; Direccion del Trabajo; Servicio de Impuestos Internos (SII); Superintendencia de Seguridad Social (SUSESO)", "institution_fr": "Autorite de controle des pensions chilienne, Direction du travail, Administration fiscale chilienne (SII), Autorite de controle de la securite sociale (SUSESO)", "title": "AFP pension contribution rates (employee and new employer-side contribution under Ley 21.735), Fonasa health rate, Seguro de Cesantia (AFC) rates, Ley 16.744 occupational-accident insurance base rate, and the IUSC monthly income-tax factor/rebate table, 2026", "url": "https://www.spensiones.cl/", "reference_year": 2026, "retrieved": "2026-09-10", "used_for": [ "Chile's AFP/health/AFC/accident-insurance contribution layer and IUSC progressive income-tax layer" ], "status": "official_aggregated", "note": "Full citations, the complete IUSC factor/rebate table, the UF/UTM reference values and dates, and confidence flags in docs/data/chile/chile_sources_2026.json. The new employer-side pension contribution rate used (3.5%, in force since August 2026) is a deliberate choice over the earlier transitional rate (1.0%, in force January-July 2026), documented explicitly rather than using a month-count majority." }, { "id": "worldbank_icp_ppp_south_korea", "institution": "World Bank, International Comparison Program (ICP)", "institution_fr": "Banque mondiale, Programme de comparaison internationale (PCI)", "title": "PPP conversion factor, private consumption (LCU per international $), Korea, Rep.", "indicator_code": "PA.NUS.PRVT.PP", "url": "https://api.worldbank.org/v2/country/KOR/indicator/PA.NUS.PRVT.PP", "reference_year": 2024, "retrieved": "2026-09-11", "used_for": [ "Converting the harmonized wage grid into Korean won and back into international dollars for South Korea" ], "status": "official" }, { "id": "south_korea_nps_nhis_ei_iat_tax_2026", "institution": "National Pension Service (NPS); National Health Insurance Service (NHIS); Ministry of Employment and Labor (MOEL); National Tax Service (NTS)", "institution_fr": "Service national des pensions coreen (NPS), Service national d'assurance maladie (NHIS), Ministere du Travail et de l'Emploi (MOEL), Administration fiscale nationale (NTS)", "title": "National Pension contribution rate and contribution-base ceiling (2026 pension reform), National Health Insurance and Long-Term Care Insurance premium rates, Employment Insurance and Industrial Accident Insurance rates, and the national wage-income-tax bracket/quick-deduction table plus the earned-income tax credit schedule, 2026", "url": "https://www.nps.or.kr/", "reference_year": 2026, "retrieved": "2026-09-11", "used_for": [ "South Korea's National Pension/health/long-term-care/employment/accident-insurance contribution layer and national+local income-tax layer" ], "status": "official_aggregated", "note": "Full citations and confidence flags in docs/data/south_korea/south_korea_sources_2026.json. Two figures used in this module's engine correct stale initial estimates: the combined health+long-term-care rate is 7.19%/13.14% (not an earlier ~8.135% estimate), and the National Pension contribution-base ceiling for January-June 2026 is KRW 6,370,000 (not an earlier KRW 6,170,000 estimate) -- both independently re-verified against MOHW/NPS official announcements before this module went live." } ], "notes": [ "This module reuses each country's own reference dataset (France: Mon-entreprise/Publicodes engine; Germany: analysis/germany; Belgium: analysis/belgium; Switzerland: analysis/switzerland; Netherlands: analysis/netherlands; United Kingdom: analysis/uk; Ireland: analysis/ireland) and does not redefine any country-level parameter.", "See docs/data/comparison/comparison_parameters_2026.json for the harmonized wage grid, the exact PPP values used, the reference profile chosen per country, and the Swiss canton population figures.", "France's 'net after income tax' figure is the actual tax due by a single, childless reference taxpayer (1 part de quotient familial), computed via the true progressive income-tax barème (see docs/data/france/france_income_tax_2026.json), directly analogous to Germany, Belgium and Switzerland's actual mandatory tax liability for a single/childless reference profile. The non-personalized 'taux neutre' withholding schedule was evaluated as an initial proxy but rejected because it does not represent any specific taxpayer's actual tax burden; it remains documented for reference only.", "The Netherlands has no separate employee social-security contribution: AOW/Anw/Wlz national-insurance premiums are bundled into the Box 1 wage-tax rate. See docs/data/netherlands/netherlands_sources_2026.json for the full loonheffing formulas, employer-levy rates and an independent cross-check against a secondary net-minimum-wage figure.", "The United Kingdom's reference profile is outside Scotland (rUK income-tax bands only) and includes the statutory-minimum automatic-enrolment workplace pension (employee 5%, employer 3% of qualifying earnings) alongside Class 1 National Insurance in the employee/employer contribution figures. See docs/data/uk/uk_sources_2026.json for the full rate schedule and sources.", "Ireland's employee/employer contribution figures are PRSI Class A only (January-September 2026 rates); the Universal Social Charge (USC), a separate tax on income, is bundled into the income-tax figure alongside PAYE. See docs/data/ireland/ireland_sources_2026.json for the full rate schedule and sources.", "Spain's reference profile uses the Comunidad de Madrid regional IRPF scale; the other 16 comunidades autonomas each set their own regional scale and are not modelled. Employee/employer contribution figures are Seguridad Social Regimen General only. See docs/data/spain/spain_sources_2026.json for the full rate schedule and sources.", "Sweden has no statutory minimum wage; the reference wage used is the Migrationsverket work-permit wage floor (90% of the SCB median salary). The allman pensionsavgift (7% employee pension contribution) is fully offset by an equal skattereduktion across this module's wage range, so employee_contributions is 0 by construction and the full payroll tax liability appears under income_tax_or_withholding_tax. Only Stockholm kommun is modelled. See docs/data/sweden/sweden_sources_2026.json for the full rate schedule and sources.", "Italy has no statutory minimum wage either; the reference wage used is the CCNL Commercio Livello 3 minimo tabellare (a methodological choice, not a legal minimum), prorated from its 14-installment payment schedule. employer_cost includes the TFR deferred severance accrual (~6.91% of gross annual pay), a personnel cost that is not available to the employee as current net pay. Income tax bundles national IRPEF with the Lazio addizionale regionale and Roma addizionale comunale, both tiered-flat (not marginal) surcharges. See docs/data/italy/italy_sources_2026.json for the full rate schedule and sources.", "The United States is aggregated as a population-weighted average across all 50 states and DC, mirroring the Swiss canton/UK region/Spanish region approach; federal income tax, FICA and FUTA are uniform nationwide while state income tax (9 states have none), SUI and any state-mandated payroll deduction (SDI/PFML/TDI in 13 jurisdictions) vary by state. The reference wage is the federal minimum wage (USD 7.25/hour). See docs/data/usa/usa_sources_2026.json for the full per-state rate schedule and sources.", "China is aggregated as a population-weighted average across all 31 mainland provinces/municipalities/autonomous regions; individual income tax is uniform nationwide while the social-insurance contribution-base floor/cap, some contribution rates, and the housing-fund contribution base vary by province (the housing-fund rate itself is a discretionary employer choice, modelled with one uniform illustrative 7% rate). The reference wage is Shanghai's own minimum wage (RMB 2,740/month), a methodological convention since China has no national minimum wage. See docs/data/china/china_sources_2026.json for the full per-province rate schedule and sources.", "Japan is aggregated as a population-weighted average across all 47 prefectures; national income tax and resident tax are uniform nationwide (though using two different basic-deduction schedules since a 2026 reform) while only the Kyokai Kenpo health-insurance premium rate (9.21%-10.55%) varies by prefecture. The reference wage is Tokyo's own minimum wage (JPY 1,226/hour), a methodological convention since Japan has no national minimum wage. See docs/data/japan/japan_sources_2026.json for the full per-prefecture rate schedule and sources.", "Canada: employee_contributions, employer_contributions and income_tax_or_withholding_tax are a population-weighted average across all 10 provinces and 3 territories (2025 Statistics Canada estimates). Federal income tax, CPP/CPP2 (QPP/QPP2 in Quebec) and Employment Insurance are set nationally but interact with each jurisdiction's own income-tax bracket schedule and basic personal amount. Quebec is structurally distinct: its own pension plan (QPP, higher rate than CPP), its own parental-insurance regime (QPIP, in addition to a reduced EI rate), a 16.5% federal tax abatement, and the Fonds des services de sante employer levy instead of Ontario's Employer Health Tax." ] }