Employee Cost Calculator by Country
Estimate what one full-time employee costs a US small business in each of 21 countries once statutory employer contributions and mandatory bonuses are added to salary.
Data as of 31 October 2026 · Sources: official statutory pages, listed under Sources below; open.er-api.com (ExchangeRate-API open access); BLS ECEC June 2026.
Your inputs
Exchange rate used: 1 USD = PLN 3.9411 (open.er-api.com (ExchangeRate-API open access), 31 October 2026). Your salary converts to PLN 141,880 a year.
Optional employer add-ons (monthly, in USD)
Add-ons are blank by default. The tool does not know any provider's fee; enter only a figure from a written quote.
Cost breakdown for Poland
| Component | Rate | Ceiling or floor | Per year (PLN) |
|---|---|---|---|
| Base salary | - | - | 141,880 |
| Pension insurance (employer 9.76%)[1]Employer statutory contribution · From 1 Jan 2026Annual contribution base is capped at PLN 282,600 for pension and disability in 2026. | 9.76% | ceiling 282,600/year | 13,848 |
| Disability insurance (employer 6.50%)[2]Employer statutory contribution · From 1 Jan 2026 | 6.5% | ceiling 282,600/year | 9,222 |
| Accident insurance (small employers, up to 9 insured; 0.67% to 3.33% by activity)[2]Employer statutory contribution · From 1 Jan 2026The portal example uses 1.67%, the rate for employers with up to nine insured persons; larger employers and other activities pay a different rate. | 1.67% | - | 2,369 |
| Labour Fund (2.45%)[2]Employer statutory contribution · From 1 Jan 2026 | 2.45% | - | 3,476 |
| Guaranteed Employee Benefits Fund (0.10%)[2]Employer statutory contribution · From 1 Jan 2026 | 0.1% | - | 142 |
| Total employer cost per year (verified components only) | 170,937 | ||
| Total employer cost per month (verified components only) | 14,245 | ||
Verified components come to about US$43,373 a year, or US$3,614 a month, at the rate above. Verified contributions and bonuses add 20.5% to the base salary.
Verified and unverified
- Verified (salary plus sourced contributions and bonuses): PLN 170,937 a year (US$43,373).
- Unverified components marked †, not in the headline: PLN 0 a year (US$0).
Cost per working day and per hour
After 20 paid leave days (Paid annual leave; 26 days from ten years of work experience (Poland guide)) and 14 public holidays (Public holidays since Christmas Eve was added in 2025 (Poland guide)), there are about 226 working days on a five-day week. Effective cost per working day: PLN 756 (US$192). At the statutory maximum week of 40 hours (Standard working week (Poland guide)), the effective hourly cost is PLN 95 (US$24). A shorter contracted week raises the hourly figure.
US sanity check
For comparison, US private-industry employers paid wages of 70.0% and benefits of 30.0% of total compensation in June 2026 (an all-industry average, not a figure for any one job). On your salary of US$36,000, that implies about US$51,429 of total compensation, a 42.9% uplift. Poland shows a 20.5% uplift from verified statutory items and bonuses. BLS ECEC release.
Notes for Poland
- Optional Employee Capital Plan (PPK) employer contributions are not included.
Sources for this country
- biznes.gov.pl employer rates; ZUS 2026 annual limit. https://www.zus.pl/en/-/nowe-wysoko%C5%9Bci-sk%C5%82adek-na-ubezpieczenia-spo%C5%82eczne-w-2026-r.
- biznes.gov.pl employer rates; ZUS 2026 annual limit; biznes.gov.pl employer rates. https://www.biznes.gov.pl/pl/portal/0083
How to use this tool
Choose the country where the person will be employed and enter the gross annual base salary you expect to pay, in US dollars or local currency. The tool converts with the exchange rate printed above the table and shows its date. Enter base salary only, because mandatory bonuses are added for you.
The table lists each employer statutory contribution that the country guide and official pages support, with its rate, any ceiling or floor, and a numbered source. Mandatory bonuses such as a 13th month appear as a share of annual salary. A dagger marks a component that could not be tied to an official page fetched for this tool; it stays out of the verified subtotal.
If you hold a provider quote, or have a budget for equipment or software, type the monthly figures in the add-on boxes. They start blank, and the tool never assumes a provider fee. Treat the total as a planning estimate and compare it line by line with any itemised written quote.
Each country has a guide with the legal background: India, Philippines, Vietnam, Pakistan, Mexico, Colombia, Argentina, Brazil, Poland, Romania, Ukraine, South Africa, Kenya, Nigeria, Egypt, Costa Rica, Portugal, Malaysia, Bulgaria, Indonesia, Bangladesh.
What this does not include
- Recruitment, onboarding, training and management time.
- Severance, notice pay and termination costs, which depend on tenure and the reason for ending the contract.
- Overtime, night or holiday premiums, sick pay and parental leave paid by the employer.
- Voluntary benefits, private health cover, pensions above the legal minimum, and profit sharing.
- Income tax and employee-side deductions, which reduce take-home pay but are not an employer cost.
- Corporate registration, accounting, permanent-establishment and tax-advice costs.
- Contribution ceilings, exemptions and industry-specific rates not listed in the table or its notes.
- Currency movements. The conversion uses a single dated rate.
- Contributions are computed on base salary only (Brazil also includes its 13th salary and vacation premium); other bonuses and allowances are not added to the base.
- Per-day and hourly figures assume a five-day working week.
Sources
Official or primary pages used for the rates in this tool, all checked on 31 October 2026. Each country guide on this site carries the surrounding legal detail.
- India: EPFO FAQ (12%; 8.33% pension share; INR 15,000 wage base); India: EPFO FAQ (employer pays 0.5% of pay in the EDLI scheme). https://pmvbry.epfindia.gov.in/faq-epfo/
- India: ESIC contribution page (rate); wage limit unconfirmed. https://esic.gov.in/contribution
- Philippines: SSS Circular 2024-006 contribution schedule, as summarised in the Philippines guide. https://www.sss.gov.ph/wp-content/uploads/2024/12/2025-SSS-Contribution-Table-rev.pdf
- Philippines: PhilHealth Advisory 2025-0002 (total premium). https://www.philhealth.gov.ph/advisories/2025/PA2025-0002.pdf
- Philippines: Pag-IBIG Fund Circular 460 (via Philippines guide); primary text not fetched. https://www.forvismazars.com/ph/en/insights/hr-payroll-alerts/pag-ibig-circular-460
- Philippines: Presidential Decree 851 and Memorandum Order 28 (one twelfth of basic salary earned in the year). https://lawphil.net/statutes/presdecs/pd1975/pd_851_1975.html
- Vietnam: Law 41/2024/QH15 Art. 31-33; reference level per Vietnam guide; Vietnam: Law 41/2024/QH15 Art. 33. https://english.luatvietnam.vn/lao-dong/law-41-2024-qh15-on-social-insurance-360809-d1.html
- Vietnam: Decree 188/2025/ND-CP. https://english.luatvietnam.vn/decree-no-188-2025-nd-cp-dated-july-01-2025-of-the-government-detailing-and-guiding-the-implementation-of-a-number-of-articles-of-the-law-on-healt-405338-doc1.html
- Vietnam: Decree 374/2025/ND-CP Art. 4. https://english.luatvietnam.vn/decree-no-374-2025-nd-cp-dated-december-31-2025-of-the-government-detailing-a-number-of-articles-of-the-law-on-employment-regarding-unemployment-ins-423280-doc1.html
- Pakistan: EOBI statement as cited in the Pakistan guide; federal minimum wage per WageIndicator. http://www.eobi.gov.pk/
- Mexico: Ley del INFONAVIT Art. 29 (primary text not fetched). https://www.diputados.gob.mx/LeyesBiblio/ref/linfonavit.htm
- Mexico: Ley del Seguro Social, as reported in IMSS annual report tables (primary text not fetched); Mexico: Ley del Seguro Social and 2020 pension reform, as reported by IMSS (primary text not fetched). https://www.imss.gob.mx/sites/all/statics/pdf/informes/20222023/15-anexos.pdf
- Mexico: Ley Federal del Trabajo Art. 87, as summarised in the Mexico guide; Mexico: Ley Federal del Trabajo Art. 76 and 80, as summarised in the Mexico guide. https://www.gob.mx/cms/uploads/attachment/file/156203/1044_Ley_Federal_del_Trabajo.pdf
- Colombia: Colombia single window for foreign trade (VUE), employer guide on social-protection contributions; Colombia: VUE employer guide; Funcion Publica concept 328431/2020; Colombia: VUE employer guide. https://www.vue.gov.co/tramites-y-consultas/orientacion-empleadores-liquidacion-aportes-al-sps
- Colombia: Substantive Labour Code Art. 306, per Colombia guide; Colombia: Substantive Labour Code Art. 249, per Colombia guide. https://www.remotestaffingwiki.com/hire-in/colombia
- Argentina: ARCA, employer contributions page. https://www.arca.gob.ar/relaciones-laborales/empleadores/aportes-y-contribuciones.asp
- Argentina: Law 27.802 as summarised in the Argentina guide. https://www.argentina.gob.ar/normativa/nacional/ley-27802-423680/texto
- Argentina: Employment Contract Law Art. 122, per Argentina guide. https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm
- Brazil: Receita Federal, employer social-security contributions; Brazil: No official table fetched. https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/tributos/contribuicoes-previdenciarias-pj
- Brazil: Law 8,036 Art. 15, per Brazil guide. https://www.planalto.gov.br/ccivil_03/leis/l8036consol.htm
- Brazil: Law 4,090, per Brazil guide. https://www.remotestaffingwiki.com/hire-in/brazil
- Brazil: Constitution Art. 7 XVII and CLT Art. 130, per Brazil guide. https://www.planalto.gov.br/ccivil_03/decreto-lei/del5452.htm
- Poland: biznes.gov.pl employer rates; ZUS 2026 annual limit. https://www.zus.pl/en/-/nowe-wysoko%C5%9Bci-sk%C5%82adek-na-ubezpieczenia-spo%C5%82eczne-w-2026-r.
- Poland: biznes.gov.pl employer rates; ZUS 2026 annual limit; Poland: biznes.gov.pl employer rates. https://www.biznes.gov.pl/pl/portal/0083
- Romania: ANAF D112 payroll declaration specification, per Romania guide. https://static.anaf.ro/static/10/Anaf/Declaratii_R/AplicatiiDec/structura_D112_0126_030226.pdf
- Ukraine: Diia.City resident benefits page; minimum wage per State Tax Service. https://city.diia.gov.ua/
- South Africa: SARS UIF page (1% employer); ceiling per South Africa guide. https://www.sars.gov.za/types-of-tax/unemployment-insurance-fund/
- South Africa: SARS Skills Development Levy page. https://www.sars.gov.za/types-of-tax/skills-development-levy/
- Kenya: NSSF Act and Fund notice, per Kenya guide. https://www.nssf.or.ke/nssf-act
- Kenya: Kenya Revenue Authority PAYE page. https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye
- Nigeria: PenCom contributory pension scheme FAQ 2023. https://www.pencom.gov.ng/wp-content/uploads/2023/09/FREQUENTLY-ASK-QUESTION-2023-Final.pdf
- Nigeria: NSITF. https://nsitf.gov.ng/about/
- Egypt: PwC Tax Summaries, Egypt other taxes; Egypt guide. https://taxsummaries.pwc.com/Egypt/Individual/Other-taxes
- Costa Rica: EY Costa Rica and AG Legal, CCSS contribution table 2026. https://www.ey.com/es_ce/technical/tax/tax-alerts/costa-rica-aumento-en-cuotas-obrero-patronales-aplicable-desde-enero-20261
- Costa Rica: Ley 2412, as described by the Ministry of Labour in the Costa Rica guide. https://www.remotestaffingwiki.com/hire-in/costa-rica
- Portugal: gov.pt (Social Security) employer contribution rates, 23.75% for profit-making employers; the same rate appears in the PwC Portugal tax guide 2026. https://www.gov.pt/pt/servicos/obter-informacoes-sobre-as-contribuicoes-para-a-seguranca-social-pagamento-de-entidade-empregadora-por-trabalhador-por-conta-de-outrem
- Portugal: Labour Code holiday allowance, per Portugal guide and payroll-provider summary; Portugal: Labour Code Christmas allowance, per Portugal guide and payroll-provider summary. https://www.reduniq.pt/en/blog/subsidio-ferias-e-natal-obrigacoes-legais-empresa/
- Malaysia: KWSP (EPF) employer contribution rates, Third Schedule from 1 October 2025. https://www.kwsp.gov.my/en/employer/responsibilities/mandatory-contribution
- Malaysia: MIDA (rate); PERKESO pages not fetchable, ceiling unsourced. https://www.mida.gov.my/setting-up-business/statutory-contributions/
- Bulgaria: Social Insurance Code (consolidated August 2026), art. 6 and art. 157; Bulgaria: Social Insurance Code (consolidated August 2026), art. 157; Bulgaria: Social Insurance Code (consolidated August 2026), art. 6. https://www.mlsp.government.bg/uploads/7/tpoout/2025/kodeks-za-socialno-osigurqvane-08-2026.pdf
- Bulgaria: PwC Tax Summaries, Bulgaria (reviewed 2 August 2026); not checked against a primary source. https://taxsummaries.pwc.com/bulgaria/individual/other-taxes
- Indonesia: BPJS Ketenagakerjaan contribution article (PP 6/2025); Indonesia: BPJS Ketenagakerjaan contribution article. https://www.bpjsketenagakerjaan.go.id/artikel/18913/artikel-berapa-besaran-iuran-jht,-jkk,-jkm,-jp-dan-jkp
- Indonesia: Presidential Regulation 64/2020. https://peraturan.bpk.go.id/Details/136650/perpres-no-64-tahun-2020
- Indonesia: Manpower Ministry Regulation 6/2016 (one month’s wage after 12 months’ service, due 7 days before the holiday). https://peraturan.bpk.go.id/
- Bangladesh: Bangladesh Labour Act 2006 s. 264 (provident fund), as amended in 2026, per the sources listed in the Bangladesh guide; Bangladesh: Bangladesh Labour Act 2006 s. 2(2A); custom per a job-board salary guide, both per the Bangladesh guide. https://www.remotestaffingwiki.com/hire-in/bangladesh
- Exchange rates: open.er-api.com (ExchangeRate-API open access). https://open.er-api.com/v6/latest/USD
- US comparison: BLS Employer Costs for Employee Compensation, June 2026, private industry (all-industry average). https://www.bls.gov/news.release/archives/ecec_09092026.htm
This tool gives planning estimates from published statutory rates. It is not legal, tax or payroll advice. Rates, ceilings and bases change, and some are disputed in the courts. Confirm every figure with a qualified local adviser or your provider before you make an offer.