A summary table of tax and social levies from several European countries and the resulting efficiency between the cost of wages for the employer and the net (fiscal and social) collected by the employee.
Bulgaria is particularly successful in this European comparison and is on the top spot on the podium thanks on the one hand to capped social levies (at 420Eur per month) and on the other hand a low tax rate (10%).
Luxembourg is in second place in the ranking thanks in particular to its low social levy rates (total employer contributions of 13%).
Romania is not very well placed because of its high social levy rates and its flat income tax of 16%, which is not competitive on an average salary of EUR 3,000/month.
France is poorly ranked because of the very heavy burden of social contributions (and in particular the employer share of social contributions).
| BULGARIA | ROUMANIA | |||||||
| Base | Cap | Rates | Contribution | Base | Cap | Rases | Contribution | |
| GROSS SALARY | 3000 | 3000 | ||||||
| PAYROLL TAXES (WAGE SHARE) | ||||||||
| RETIREMENT CONTRIBUTION | 1533 | 10,58 | 162 | 2600 | 10,5 | 273 | ||
| HEALTH CONTRIBUTION | 1533 | 3,2 | 49 | 5,5 | 165 | |||
| OTHER CONTRIBUTIONS | 0 | 0,5 | 15 | |||||
| SOCIAL CHARGES (EMPLOYER SHARES) | ||||||||
| RETIREMENT CONTRIBUTION | 1533 | 13,72 | 210 | 2600 | 20,8 | 540,8 | ||
| HEALTH CONTRIBUTION | 1533 | 4,8 | 73 | 5,5 | 165 | |||
| OTHER CONTRIBUTIONS | 1533 | 0,4 | 6 | 1,5 | 45 | |||
| TAX | 2788 | 10 | 278 | 2562 | 16 | 410 | ||
| NET SALARY | 2.509 | 2.152 | ||||||
| COST EMPLOYER | 3.290 | 3750 | ||||||
| Efficiency | 76,28% | Efficiency | 57,38% | |||||
| ||||||||
| LUXEMBOURG | FRANCE | |||||||
| Base | Cap | Rate | Contribution | Base | Cap | Rate | Contribution | |
| GROSS SALARY | 3000 | 3000 | ||||||
| PAYROLL TAXES (WAGE SHARE) | ||||||||
| RETIREMENT CONTRIBUTION | 8 | 240 | 11 | 330 | ||||
| HEALTH CONTRIBUTION | 4 | 120 | 0,7 | 21 | ||||
| OTHER CONTRIBUTIONS | 0,5 | 15 | 10,4 | 312 | ||||
| SOCIAL CHARGES (EMPLOYER SHARE) | ||||||||
| RETIREMENT CONTRIBUTION | 8 | 240 | 16 | 480 | ||||
| HEALTH CONTRIBUTION | 4 | 120 | 12,8 | 384 | ||||
| OTHER CONTRIBUTIONS | 1 | 30 | 7,2 | 216 | ||||
| TAX | 2560 | 10 | 256 | 2562 | 9 | 189 | ||
| NET SALARY | 2639 | 2148 | ||||||
| COST EMPLOYER | 3390 | 4080 | ||||||
| Efficiency | 69,88% | Efficiency | 52,64% | |||||
Update: 2019 for Bulgarian data and 2017 for data from other countries.