TAXING WAGES.

Foreword
Executive Summary
	Key findings
		The average tax wedge in the OECD decreased in 2018 relative to 2017
		The average tax wedge for families with children in 2018 was 26.6%
		Taxation of the single worker at median wage in 2017 (Special Feature)
			Part I. Tax burden comparisons and trends
Part I. Tax burden comparisons and trends
	Chapter 1.  Overview
		Introduction
		Review of results for 2018
			Tax Wedge
			Personal average tax rates
			Single versus one-earner couple taxpayers
			Tax on labour income for two-earner couples
			Wages
		Notes
	Chapter 2.  Special feature: The taxation of median wage earners
		Introduction
		Differences in the average and median wage in OECD countries
		Tax burden indicators for workers on the median and average wages, 2017
			Net personal tax rates of the median and average worker
			Tax wedge
		Tax burden indicators for low-income workers: contrasting 67% of median and average wages, 2017
			Net personal tax rates at 67% of the median and average wage
			Tax wedge at 67% of the median and average wage
		Comparing the composition of the average tax wedge for 100% and 67% of median and average wage earnings
		Conclusions
		Notes
		References
	Chapter 3.  2018 tax burdens
		Average tax burdens
		Marginal tax burdens
		Notes
	Chapter 4.  Graphical exposition of the 2018 tax burden
		Notes
	Chapter 5.  2017 tax burdens (and changes to 2018)
		Notes
	Chapter 6.  Evolution of the tax burden (2000-18)
		Historical trends
		Important trends
		Tax wedge
		Average personal income tax rate
		Net personal average tax rate
		Progressivity
		Families
		Notes
		Tables showing the income taxes, social security contributions and cash benefits
			Part II. Country details, 2018
Part II. Country details, 2018
	Australia  (2017-18 Income tax year)
		1.  Personal income tax system
			1.1.  Federal income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and credits
					1.1.2.1. Standard tax reliefs
					1.1.2.2. Main non-standard tax reliefs applicable to an average worker include:
				1.1.3.  Tax schedule
			1.2.  State and local income taxes
		2.  Social security contributions
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Other taxes
			3.1.  Pay-roll tax
		4.  Universal cash transfers
			4.1.  Transfers related to marital status
			4.2.  Transfers related to dependent children
			4.3.  Other transfers
		5.  Recent changes in the tax/benefit system
		6.  Memorandum items
			6.1.  Identification of an average worker
			6.2.  Employers’ contribution to private health and pension scheme
	Austria
		1.  Personal Income Tax
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances
					1.1.2.1. Standard tax reliefs
					1.1.2.2. Non-standard tax reliefs
				1.1.3.  Rate Schedule
				1.1.4.  Tax credits
			1.2.  State and local income taxes
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector
			2.1.  Employee and Employer Social Security Contributions
			2.2.  Payroll taxes
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Main Changes in Tax/Benefit Systems Since 2004
		5.  Memorandum Items
			5.1.  Calculation of Earnings Data
	Belgium
		1.  Personal income tax system
			1.1.  Federal government income tax
				1.1.1.  Tax unit
					1.1.1.1. Schedule
				1.1.2.  Tax allowances
					1.1.2.1. Deduction of social security contributions
					1.1.2.2. Work-related expenses
					1.1.2.3. Non-earning spouse allowance (quotient conjugal)
					1.1.2.4. Exempt income
					1.1.2.5. Schedule
			1.2.  Regional and local government taxes
			1.3.  Tax credits
		2.  Compulsory social security contributions to schemes operated within the government sector
			2.1.  Rates and ceiling
			2.2.  Deductions according to family status or gender
		3.  Universal cash transfers
		4.  Main changes in the tax/benefit system since 2016
		5.  Memorandum Items
			5.1.  Identification of AW and valuation of earnings
	Canada
		1.  Personal Income Tax Systems
			1.1.  Central/federal government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and credits
					1.1.2.1. Standard credits
					1.1.2.2. Main non standard tax reliefs applicable to an average worker:
				1.1.3.  Tax schedule
			1.2.  State and local income taxes
				1.2.1.  General description
				1.2.2.  Tax regime selected for this study
		2.  Compulsory Social Security Contributions to Schemes Operated Within the Government Sector
			2.1.  Employees’ contributions
				2.1.1.  Pensions
				2.1.2.  Sickness
				2.1.3.  Unemployment
				2.1.4.  Work injury
			2.2.  Employers’ contributions
				2.2.1.  Pensions
				2.2.2.  Sickness
				2.2.3.  Unemployment
				2.2.4.  Work injury
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
				3.2.1.  Federal
				3.2.2.  Provincial
		4.  Main changes in the Tax/Benefit system since 2009
		5.  Memorandum Items
			5.1.  Identification of an Average Worker
			5.2.  Employer contributions to private health and pension schemes
	Chile
		1.  Personal income tax system
			1.1.  Central/federal government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and credits
					1.1.2.1. Standard tax reliefs
					1.1.2.2. Main non-standard tax reliefs
				1.1.3.  Tax schedule
			1.2.  State and local income taxes
		2.  Compulsory social security contributions to schemes operated within the government sector
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Universal cash transfers
			3.1.  Marital status-related transfers
			3.2.  Transfers related to dependent children
		4.  Memorandum items
			4.1.  Identification of an average worker
			4.2.  Employers’ contribution to private health and pension schemes
	Czech Republic
		1.  Personal Income Tax System
			1.1.  Central government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs applicable to an AW
					1.1.2.3. Tax schedule
					1.1.2.4. Tax credits
			1.2.  State and local income tax
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
			3.3.  Additional transfers
		4.  Main Changes in Tax/Benefit Systems since 2018
		5.  Memorandum Items
			5.1.  Identification of AW and valuation of earnings
			5.2.  Employers' contributions to private pension, health and related schemes
	Denmark
		1.  Personal income tax system
			1.1.  Tax allowances and tax credits
				1.1.1.  Standard reliefs
				1.1.2.  Main non-standard tax reliefs applicable to an AW
				1.1.3.  Tax credits
			1.2.  Central government income taxes
				1.2.1.  Tax schedule
				1.2.2.  Health care tax
			1.3.  State and local income taxes
				1.3.1.  General description
				1.3.2.  Tax base
				1.3.3.  Tax rates
		2.  Compulsory Social Security Contributions to Schemes Operated Within the Government Sector
			2.1.  Employees’ contributions
		3.  Universal Cash Transfers
		4.  Main Changes in Tax/Benefit Systems
		5.  Memorandum Items
			5.1.  Identification of an AW
			5.2.  Employer and employee’s contribution to private schemes
	Estonia
		1.  Personal income tax system
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances
					1.1.2.1. Standard tax reliefs
					1.1.2.2. Non – standard tax reliefs applicable to income from employment
				1.1.3.  Tax schedule
			1.2.  Regional and local income tax
		2.  Compulsory social security insurance system
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Payroll tax
		4.  Universal cash transfers
			4.1.  Transfers related to marital status
			4.2.  Transfers for dependent children
		5.  Main changes in tax/benefit system since 2005
		6.  Memorandum items
			6.1.  Average gross annual wage earnings calculation
			6.2.  Employer contributions to private pension and health schemes
	Finland
		1.  Personal Income Tax System
			1.1.  Central government income taxes
				1.1.1.  Tax unit
				1.1.2.  Standard tax allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs applicable to an AW
				1.1.3.  Rate schedule
			1.2.  Local income tax
				1.2.1.  Tax base and tax rates
				1.2.2.  Tax allowances in municipal income taxation
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector
			2.1.  Employee contributions
				2.1.1.  Rate and ceiling
				2.1.2.  Distinction by marital status or sex
			2.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Amount for marriage
			3.2.  Amount for children
		4.  Main Changes in the Tax/Benefit System since 2017
		5.  Memorandum Items
			5.1.  Calculation of average gross annual wage
			5.2.  Employer contributions to private pension and health schemes
	France
		1.  Personal income tax system
			1.1.  Tax levied by the central government on 2018 income
				1.1.1.  Tax unit
				1.1.2.  Tax reliefs and tax credits
					1.1.2.1. Standard tax reliefs
					1.1.2.2. Main non-standard reliefs available to the average worker
				1.1.3.  Tax schedule
				1.1.4.  Exceptional contribution on high revenues
			1.2.  Taxes levied by decentralised authorities
			1.3.  Universal social contribution (contribution sociale généralisée, or CSG)
			1.4.  Contribution to the reimbursement of social debt (contribution au remboursement de la dette sociale, or CRDS)
		2.  Compulsory social security contributions to schemes operated within the government sector
			2.1.  Employee contributions
				2.1.1.  Pension
				2.1.2.  Illness, pregnancy, disability, death
				2.1.3.  Unemployment
				2.1.4.  Others
			2.2.  Employer contributions
				2.2.1.  Pensions
				2.2.2.  Illness, pregnancy, disability, death
				2.2.3.  Unemployment
				2.2.4.  Work-related accidents
				2.2.5.  Family allowances
				2.2.6.  Others
				2.2.7.  Reduction of employer-paid social insurance contributions
				2.2.8.  Competitive tax credit (CICE - Crédit d'impôt pour la compétitivité et l'emploi)
		3.  Universal cash transfers
			3.1.  Main minimum social benefits
			3.2.  Main family benefits (in respect of dependent children)
			3.3.  Housing benefits
			3.4.  In-work benefit
		4.  Main changes in the tax system and social benefits regime since the taxation of 2015 income
		5.  Memorandum items
	Germany
		1.  Personal Income Tax Systems
			1.1.  Central/federal government income taxes
				1.1.1.  Tax unit
				1.1.2.   Tax allowances and tax credits:
					1.1.2.1. Standard reliefs and work related expenses
					1.1.2.2. Main non-standard tax reliefs applicable to an AW
				1.1.3.  Tax schedule
				1.1.4.  Solidarity surcharge
			1.2.  State and local income taxes
		2.  Compulsory Social Security Contributions to Schemes Operated Within the Government Sector
			2.1.  Employees’ contributions
				2.1.1.  Pensions
				2.1.2.  Sickness
				2.1.3.  Unemployment
				2.1.4.  Care
				2.1.5.  Work injury
				2.1.6.  Family allowances
				2.1.7.  Others
			2.2.  Employers’ contributions
				2.2.1.  Pensions, sickness, unemployment, care:
				2.2.2.  Work injury
				2.2.3.  Family allowances
				2.2.4.  Others
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Main Changes in Tax/Benefit Systems Since 1997
		5.   Memorandum Items
			5.1.  Average gross annual earnings calculation
			5.2.  Employer’s contributions to private pension, etc. schemes
	Greece
		1.  Personal income tax system
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard tax reliefs
					1.1.2.2. Deductions from the payable amount of tax, as calculated on the basis of the scale (Non-Standard tax credits):
					1.1.2.3. Exemptions
					1.1.2.4. Tax calculation
				1.1.3.  Rate schedule
			1.2.  State and local income taxes
		2.  Compulsory Social Security Contributions to Schemes operated within the Government Sector
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Main Changes in the Tax/benefit System since 2016
		5.  Memorandum items
			5.1.  Identification of an AW and method of calculations used
			5.2.  Main employers’ contributions to private pension, health, and related schemes
	Hungary
		1.  Personal Income Tax Systems
			1.1.  Central/federal government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs
				1.1.3.  Tax schedule
			1.2.  State and local income taxes
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector
			2.1.  Employees’ contributions
				2.1.1.  Pensions
				2.1.2.  Sickness
				2.1.3.  Unemployment
				2.1.4.  Others
			2.2.  Employers’ contributions
				2.2.1.  Pensions
				2.2.2.  Sickness
				2.2.3.  Unemployment
				2.2.4.  Others
		3.  Universal cash transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Main Changes in the Tax/benefit System Since 2010
		5.  Memorandum Items
			5.1.  Employer contributions to private social security arrangements
	Iceland
		1.  Personal Income Tax System
			1.1.  Central government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs applicable to an AW
				1.1.3.  Tax schedule
			1.2.  Local government income tax
		2.  Compulsory Social Security Contributions to Schemes Operated Within the Government Sector
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Marital status related transfers
			3.2.  Transfers for dependent children
		4.  Main Changes in the Tax/Benefit System Since 1998
			4.1.  The deductibility of the payment to pension funds
			4.2.  Central and local income tax rates in 1997-2016
			4.3.  A special tax on higher income
			4.4.  A revision of child benefit system
			4.5.  A revision of interest rebates
			4.6.  Transferability of basic tax credit between spouses
		5.  Memorandum Items
			5.1.  Identification of AW (only eight categories) and valuation of earnings
			5.2.  Employer contributions to private pension funds, health and related schemes
	Ireland
		1.  Personal income tax systems
			1.1.  Central/ federal government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax credits
					1.1.2.1. Standard reliefs:
					1.1.2.2. Main non-standard tax reliefs applicable to an AW
				1.1.3.  Tax schedule
				1.1.4.  Low income exemption and marginal relief tax
				1.1.5.  Universal Social Charge (USC)
			1.2.  State and local income taxes
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector.
			2.1.  Employees' contributions
			2.2.  Employers' contributions
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
			3.3.  Transfers for low income families
		4.  Other Main Changes in Tax/Benefit System Since 2016
			4.1.  Earned Income credit
		5.  Memorandum Items
			5.1.  Employer contributions to private social security arrangements
	Israel
		1.  Personal income tax system
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and credits
					1.1.2.1. Standard tax credits
					1.1.2.2. Non – standard tax credits applicable to income from employment
				1.1.3.  Tax schedule
			1.2.  Regional and local income tax
		2.  Compulsory social security insurance system
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Payroll taxes
		4.  Universal cash transfers
			4.1.  Transfers related to marital status
			4.2.  Transfers for dependent children
		5.  Main changes in the tax and benefit systems since 2002
		6.   Memorandum items
			6.1.  Average gross annual wage earnings calculation
			6.2.  Employer contributions to private pension
			6.3.  Earned income tax credit
	Italy
		1.  Personal Income Tax
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Tax allowances
					1.1.2.2. Tax credits
					1.1.2.3. Main non-standard tax allowances and tax credits
				1.1.3.  Tax schedule
			1.2.  State and local taxes
		2.  Compulsory Social Security
			2.1.  Employee contributions
			2.2.  Employer contributions
		3.  Universal Cash Transfers
			3.1.  Amount for spouse and for dependent children
		4.  Main Changes
		5.  Memorandum Item
			5.1.  Identification of an AW
			5.2.  Contributions by employers to private pension, health, etc. schemes
	Japan
		1.  Personal Income Tax Systems
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs applicable to an AW
			1.1.3. Tax schedule
			1.2.  Local taxes (personal inhabitant’s taxes)
				1.2.1.  General description of the system
				1.2.2.  Tax base
				1.2.3.  Tax rate
				1.2.4.  Tax rate selected for this study
		2.  Compulsory Social Security Contribution to Schemes Operated Within the Government Sector
			2.1.  Employees’ contributions
				2.1.1.  Pension
				2.1.2.  Sickness
				2.1.3.  Unemployment
				2.1.4.  Work injury and family allowance
			2.2.  Employers’ contributions
				2.2.1.  Pensions
				2.2.2.  Sickness
				2.2.3.  Unemployment
				2.2.4.  Work injury
				2.2.5.  Family allowance
		3.  Cash Benefits
			3.1.  Benefits related to marital status
			3.2.  Benefits for dependent children
		4.  Main changes in the Tax/benefit Systems since 1998
		5.  Memorandum Item
			5.1.  Average gross annual wage earnings calculation
			5.2.  Employer contributions to private pension and health schemes
	Korea
		1.  Personal Income Tax System
			1.1.  Central government income tax system
				1.1.1.  Tax unit
				1.1.2.  Allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs
					1.1.2.3. Child tax credit
					1.1.2.4. Credit for Pension Insurance Premiums
					1.1.2.5. Special tax credit
				1.1.3.  Tax schedule
			1.2.  Local income tax
				1.2.1.  Tax base
				1.2.2.  Tax rate
				1.2.3.  Tax rate (selected for this study)
		2.  Compulsory Social Security Contribution to Schemes Operated Within the Government Sector
			2.1.  Employees’ contribution
				2.1.1.  National pension
				2.1.2.  Medical insurance
				2.1.3.  Unemployment insurance
				2.1.4.  Industrial accident compensation insurance (premiums)
			2.2.  Employers’ contribution
				2.2.1.  National pension
				2.2.2.  Medical insurance
				2.2.3.  Unemployment insurance
				2.2.4.  Work injury insurance
		3.  Universal Cash Transfers
		4.  Main Changes in Tax/Benefit System since 2000
		5.  Memorandum Item
			5.1.  Identification of the Average Worker (AW)
			5.2.  Method to calculate wages
			5.3.  Employer’s reserve for employee’s retirement payment
	Latvia
		1.  Personal income tax system
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.   The main tax allowances
					1.1.2.1. Standard tax reliefs
					1.1.2.2. The main exemptions:
				1.1.3.  Tax schedule
			1.2.  Regional and local income tax
		2.  Compulsory social security contributions to schemes operated within the government sector
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Solidarity tax
		4.  Payroll tax
		5.  Universal cash transfers
			5.1.  Transfers related to marital status
			5.2.  Transfers for dependent children
		6.  Main changes in tax/benefit system in 2018
		7.  Memorandum items
			7.1.  Average gross annual wage earnings
			7.2.  Employer contributions to private pension and health schemes
	Lithuania
		1.  Personal income tax system
			1.1.  . Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances
					1.1.2.1  . Standard tax reliefs
				1.1.3.  Tax schedule
			1.2.   Regional and local income tax
		2.  Compulsory social security insurance system
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Payroll tax
		4.  Universal cash transfers
			4.1.  Transfers related to marital status
			4.2.  Transfers for dependent children
		5.  Main changes in tax/benefit system since 2000
			5.1.  Tax system
			5.2.  Benefit system
		6.  Memorandum items
			6.1.  Average gross annual wage earnings calculation
			6.2.  Employer contributions to private pension and health schemes
	Luxembourg
		1.  Personal income tax system
			1.1. Taxes levied by central government
				1.1.1.  Tax unit
				1.1.2.  Tax reliefs and tax credits
					1.1.2.1. Standard reliefs in the form of deductions from income
					1.1.2.2. Standard reliefs in the form of tax credits
					1.1.2.3. Non-standard allowances deductible from taxable income
				1.1.3.  Tax schedule reliefs
				1.1.4.  Income exemptions
			1.2.  Local (municipal) taxes
		2.   Compulsory social security contributions to schemes operated within the government sector
		3.  Universal cash transfers
			3.1.  For married persons
			3.2.  For dependent children
		4.  Main changes since 2008
			4.1.  Partnerships
			4.2.  Introduction of tax credits
		5.  Memorandum item
			5.1.  Identification of the average worker
	Mexico
		1.  Personal Income Tax
			1.1. Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard tax reliefs
					1.1.2.2. Main non-standard tax reliefs
					1.1.2.3. Employment subsidy credit
				1.1.3.  Tax schedule and other tables
					1.1.3.1. Tax schedule
					1.1.3.2. Employment subsidy credit table
			1.2.  State and local income taxes
			1.3.  Payroll taxes
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Main Changes in the Tax/Benefit System since 1995
		5.  Memorandum Items
			5.1.  Method used to identify an average worker and to calculate his gross earnings
			5.2.  Main employees’ and employers' contributions to private pension, health, etc. schemes
	Netherlands
		1.  Personal Income Tax System (Central Government)
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances
					1.1.2.1. Standard allowances
					1.1.2.2. Non-standard allowances applicable to AW
				1.1.3.  Tax schedule
				1.1.4.  Tax credits
					1.1.4.1. Standard tax credits
			1.2.  State and local income taxes
		2.  Compulsory Social Security Contributions to Schemes Operated Within the Government Sector
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Main Changes in the Tax/Benefit Systems Since 2000
		5.  Memorandum Items
			5.1.  Identification of the AW and calculation of the AW’s gross earnings
			5.2.  Main employers’ contributions to private pension, health and related schemes
	New Zealand (2018-19 Income tax year)
		1.  Personal Income Tax System
			1.1.  Central/federal government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs applicable to an average wage
				1.1.3.  Schedule
			1.2.  State and local income taxes
		2.  Compulsory Social Security Contributions to Schemes Operated Within the Government Sector
		3.  Universal Cash Transfers
			3.1.  Amount for marriage
			3.2.  Amount for children
			3.3.  Family Tax Credit
			3.4.  In Work Tax Credit
			3.5.  Minimum Family Tax Credit
			3.6.  Independent Earner Tax Credit
		4.  Main Changes in Tax/Benefit Systems Over 2018/19
		5.  Memorandum Items
			5.1.  Method used to identify AW and to calculate the AW’s gross earnings
			5.2.  Employer’s contributions to private pension, health schemes, etc.
	Norway
		1.  Personal Income Tax System
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances applicable to an AW
				1.1.3.  Rate schedule of the bracket tax
			1.2.  Local government income tax
				1.2.1.  Standard reliefs
				1.2.2.  Non-standard reliefs
		2.  Social Security Contributions
			2.1.  Contributions to the national insurance scheme
				2.1.1.  Employees’ contributions
				2.1.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children (child support)
		4.  Main Changes in Tax/Benefit Systems Since 2002
		5.  Memorandum Items
			5.1.  Identification of an AW and calculation of earnings
			5.2.  Employers’ contributions to private health and pension schemes
	Poland
		1.  Personal income tax system
			1.1.  Central government income tax
				1.1.1.  Tax unit
					1.1.1.1. Tax base
					1.1.1.1.1. Gross employment income
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs applicable to an average worker
				1.1.3.  Tax schedule
			1.2.  State and local income tax
			1.3.  Wealth tax
		2.  Social Security Contributions
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Main Changes in Tax/benefit Systems Since 2012
		5.  Memorandum Items
			5.1.  Identification of AW and valuation of earnings
			5.2.  Employers’ contributions to private pension, health and related schemes
	Portugal
		1.  Personal income tax system
			1.1.  Taxes levied by central government
				1.1.1.  Tax unit
				1.1.2.  Standard and non-standard reliefs and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Non-standard reliefs
				1.1.3.  Social security contributions
				1.1.4.  Tax credits
				1.1.5.  Family status- determination of taxable income
				1.1.6.  Tax rate schedule (applicable to 2018 income)
				1.1.7.  Special family situations
					1.1.7.1. Handicapped taxpayer/spouse, with a disability rating of 60% or more:
					1.1.7.2. Handicapped dependent children, with a disability rating of 60% or more:
					1.1.7.3. Handicapped taxpayer/spouse or dependent children, with a disability rating of 90% or more:
				1.1.8.  Non liable income
		2.  Compulsory social security contributions to schemes operated within the government sector
			2.1.  Employee contributions
			2.2.  Employer contributions
			2.3.  Areas of social protection
		3.  Universal cash benefits
			3.1.  Benefits for dependent children
			3.2.  Benefits for handicapped dependent children
		4.  Main changes in the tax/benefit system since 2006
		5.  Memorandum items
			5.1.  Method used to identify and compute gross wages of the average worker
			5.2.  Description of the employer’s main contributions to private retirement, health insurance schemes, etc.
	Slovak Republic
		1.  Personal Income Tax System
			1.1.  Central government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs applicable to an average wage worker
					1.1.2.3. Non-wastable tax credit: employee tax credit (ETC / zamestnanecká prémia)
				1.1.3.  Tax schedule
			1.2.  State and local income tax
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
			3.3.  Transfers related to social status
		4.  Main Changes in Tax/Benefit Systems since 2017
		5.  Memorandum items
			5.1.  Identification of AW and valuation of earnings
	Slovenia
		1.  Personal income tax system
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances
					1.1.2.1. Standard tax reliefs
					1.1.2.2. Non-standard tax reliefs applicable to income from employment
				1.1.3.  Tax schedule
			1.2.  Regional and local income tax
		2.  Compulsory social security insurance system
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Payroll tax
		4.  Universal cash transfers
			4.1.  Transfers related to marital status
			4.2.  Transfers for dependent children
		5.  Main changes in tax/benefit system since 2005
		6.  Memorandum items
			6.1.  Average gross annual wage earnings calculation
			6.2.  Employer contributions to private pension and health schemes
	Spain
		1.  Personal Income Tax System
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard reliefs applicable to an AW
					1.1.2.3. Exempt Income
				1.1.3.  Tax schedule
			1.2.  State and local income taxes
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Main Changes in Tax/Benefit Systems in 2017
		5.  Memorandum Items
			5.1.  Identification of an AW and calculation of earnings
	Sweden
		1.  Personal Income Tax Systems
			1.1.  Central government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs applicable to an AW
				1.1.3.  Tax schedule
				1.1.4.  Tax credits
			1.2.  Local government income taxes
				1.2.1.  General description of the systems
				1.2.2.  Tax base
				1.2.3.  Tax rates
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Main Changes in Tax/Benefit Systems Since 1998
		5.  Memorandum Items
			5.1.  Identification of an AW and calculation of earnings
			5.2.  Employer contributions to private health, pension, etc. schemes
	Switzerland
		1.  Personal income tax systems
			1.1.  Income tax collected by the federal government (Confederation)
				1.1.1.  Tax unit
				1.1.2.  Tax reliefs and tax credits
					1.1.2.1. Standard reliefs for “postnumerando” taxation [i.e. annual taxation on the basis of actual earned income, assessed at the end of the year].
					1.1.2.2. Main non-standard reliefs available to the average worker
				1.1.3.  Tax base
				1.1.4.  Tax schedules
					1.1.4.1. Rates for persons living alone
					1.1.4.2. Rates for spouses living together and for widowed, separated, divorced taxpayers or unmarried taxpayers living with their own children.
			1.2.  Taxes levied by decentralised authorities (Canton and commune of Zurich)
				1.2.1.  General description of the system
				1.2.2.  Tax base
				1.2.3.  Postnumerando tax rates
				1.2.4.  Tax rates used for this study
		2.  Compulsory social security contributions to schemes operated within the government sector
			2.1.  Employee contributions
				2.1.1.  Retirement pensions
				2.1.2.  Health insurance
				2.1.3.  Unemployment
				2.1.4.  Work-related accidents
				2.1.5.  Family allowances
				2.1.6.  Other
			2.2.  Employer contributions
				2.2.1.  Retirement pensions
				2.2.2.  Health insurance
				2.2.3.  Unemployment
				2.2.4.  Work-related accidents
				2.2.5.  Family allowances
				2.2.6.  Other
		3.  Universal cash benefits
			3.1.  Benefits linked to marital status
			3.2.  Benefits for dependent children
		4.  Main changes in the tax/benefit system since 1998
		5.  Memorandum item
			5.1.  Identification of the average worker
			5.2.  Method of calculation used
			5.3.  Calculation of non-tax compulsory payments
	Turkey
		1.  Personal Income Tax Systems
			1.1.  Central government income tax
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard reliefs:
					1.1.2.2. Main non-standard tax reliefs applicable to an AW
				1.1.3.  Tax schedule
			1.2.  State and local income taxes
			1.3.  Stamp tax
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector
			2.1.  Employees' contributions
				2.1.1.  Pensions (disability, old age and death insurance): 9%
				2.1.2.  Sickness: 5%
				2.1.3.  Unemployment:  1%
			2.2.  Employers’ contributions
				2.2.1.  Pensions (disability, old age and death insurance): 11%
				2.2.2.  Sickness: 7.5%
				2.2.3.  Unemployment:  2%
				2.2.4.  Pensions (for short term insurance branches): 2%
		3.  Universal Cash Transfers
		4.  Main Changes in Tax/Benefit System Since 2004
		5.  Memorandum Items
			5.1.  Identification of an AW
			5.2.  Contribution to private pension and health schemes
	United Kingdom (2018-19 Income tax year)
		1.  Personal Income Tax System
			1.1.  Central government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard tax reliefs applicable to an AW.
				1.1.3.  Tax schedule
			1.2.  State and local income tax
		2.  Compulsory Social Security Contributions to Schemes Operated Within the Government Sector
			2.1.  Employees’ contributions
			2.2.  Employers’ contributions
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Memorandum Items
			4.1.  Identification of AW and valuation of earnings
			4.2.  Employers’ contributions to private pension, health etc. schemes
	United States
		1.  Personal Income Tax System
			1.1.  Central/federal government income taxes
				1.1.1.  Tax unit
				1.1.2.  Tax allowances and tax credits
					1.1.2.1. Standard reliefs
					1.1.2.2. Main non-standard reliefs applicable to an AW
				1.1.3.  Tax schedule
			1.2.  State and local income taxes
				1.2.1.  General description of the system
		2.  Compulsory Social Security Contributions to Schemes Operated within the Government Sector
			2.1.  Employees’ contributions
				2.1.1.  Pensions
				2.1.2.  Other
			2.2.  Employers’ contributions
				2.2.1.  Pensions
				2.2.2.  Unemployment
		3.  Universal Cash Transfers
			3.1.  Transfers related to marital status
			3.2.  Transfers for dependent children
		4.  Principal Changes since 2017
		5.  Memorandum Items
			5.1.  Identification of an AW at the wage calculation
			5.2.  Employer contributions to private social security arrangements
				ANNEX. Methodology and limitations
		Methodology
			Introduction
			Taxpayer characteristics
			The range of industries covered
			Defining gross wage earnings
			Calculating average gross wage earnings
			Coverage of taxes and benefits
			Calculation of personal income taxes
			State and local income taxes
			Social security contributions
			Payroll taxes
			Family cash benefits from general government
			Payable tax credits
			The calculation of marginal tax rates
		Limitations
			General limitations
			Some specific limitations on the income tax calculation
			Limitations to time-series comparisons
		A Note on the Tax Equations
		Notes