Skip to main content

Net earnings and average tax rate

Time series : Labour_2.3.1_EN.xls

NET EARNINGS
(Levs)
  2017 2018 2019 2020 2021
Single person with no children and 50% of AW Total 7 578 8 431 9 278 10 119 11 203
Gross earnings (a) 6 386 7 072 7 782 8 488 9 397
Social security contributions (b) 852 974 1 072 1 170 1 295
Taxes (c) 553 610 671 732 810
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 4 981 5 487 6 039 6 586 7 292
Single person with no children and 67% of AW Total 10 154 11 297 12 432 13 559 15 012
Gross earnings (a) 8 557 9 476 10 428 11 373 12 592
Social security contributions (b) 1 142 1 306 1 437 1 567 1 735
Taxes (c) 742 817 899 981 1 086
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 6 674 7 353 8 092 8 825 9 771
Single person with no children and 80% of AW Total 12 124 13 489 14 844 16 190 17 925
Gross earnings (a) 10 218 11 314 12 451 13 580 15 035
Social security contributions (b) 1 363 1 559 1 716 1 871 2 072
Taxes (c) 885 976 1 074 1 171 1 296
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 7 969 8 780 9 662 10 538 11 667
Single person with no children and 100% of AW Total 15 155 16 861 18 555 20 238 22 406
Gross earnings (a) 12 772 14 143 15 564 16 975 18 794
Social security contributions (b) 1 704 1 949 2 145 2 339 2 590
Taxes (c) 1 107 1 219 1 342 1 464 1 620
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 9 961 10 975 12 077 13 172 14 584
Single person with no children and 125% of AW Total 18 944 21 077 23 194 25 297 28 008
Gross earnings (a) 15 965 17 679 19 455 21 219 23 493
Social security contributions (b) 2 130 2 436 2 681 2 924 3 237
Taxes (c) 1 384 1 524 1 677 1 829 2 026
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 12 452 13 718 15 097 16 465 18 230
Single person with no children and 167% of AW Total 25 309 28 158 30 988 33 797 37 418
Gross earnings (a) 21 329 23 619 25 992 28 348 31 386
Social security contributions (b) 2 845 3 255 3 582 3 906 4 325
Taxes (c) 1 848 2 036 2 241 2 444 2 706
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 16 636 18 328 20 169 21 998 24 355
Single person with two children and 67% of AW Total 10 154 11 297 12 432 13 559 15 012
Gross earnings (a) 8 557 9 476 10 428 11 373 12 592
Social security contributions (b) 1 142 1 306 1 437 1 567 1 735
Taxes (c) 702 777 859 941 186
Family allowances (d) 1 020 1 080 1 080 1 080 1 080
Net earnings (a-b-c+d) 7 734 8 473 9 212 9 945 11 751
Married couple with no children and 100% of the AW for the husband and 33% for the wife Total 20 156 22 426 24 679 26 916 29 800
Gross earnings (a) 16 987 18 810 20 700 22 577 24 996
Social security contributions (b) 2 266 2 592 2 852 3 111 3 444
Taxes (c) 1 472 1 622 1 785 1 947 2 155
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 13 249 14 596 16 063 17 519 19 396
Married couple with no children and 100% of the AW for the husband and 100% for the wife Total 30 311 33 723 37 111 40 475 44 812
Gross earnings (a) 25 544 28 286 31 128 33 950 37 588
Social security contributions (b) 3 408 3 898 4 289 4 678 5 180
Taxes (c) 2 214 2 439 2 684 2 927 3 241
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 19 923 21 949 24 155 26 345 29 168
Married couple with two children and 100% of the AW for the husband and 0% for the wife Total 15 155 16 861 18 555 20 238 22 406
Gross earnings (a) 12 772 14 143 15 564 16 975 18 794
Social security contributions (b) 1 704 1 949 2 145 2 339 2 590
Taxes (c) 1 067 1 179 1 302 1 424 720
Family allowances (d) 1 020 1 080 1 080 1 080 1 080
Net earnings (a-b-c+d) 11 021 12 095 13 197 14 292 16 564
Married couple with two children and 100% of the AW for the husband and 33% for the wife Total 20 156 22 426 24 679 26 916 29 800
Gross earnings (a) 16 987 18 810 20 700 22 577 24 996
Social security contributions (b) 2 266 2 592 2 852 3 111 3 444
Taxes (c) 1 432 1 582 1 745 1 907 1 255
Family allowances (d) 1 020 1 080 864 864 864
Net earnings (a-b-c+d) 14 309 15 716 16 967 18 423 21 160
Married couple with two children and 100% of the AW for the husband and 67% for the wife Total 25 309 28 158 30 988 33 797 37 418
Gross earnings (a) 21 329 23 619 25 992 28 348 31 386
Social security contributions (b) 2 845 3 255 3 582 3 906 4 325
Taxes (c) 1 808 1 996 2 201 2 404 1 806
Family allowances (d) 0 864 0 0 0
Net earnings (a-b-c+d) 16 676 19 232 20 209 22 038 25 255
Married couple with two children and 100% of the AW for the husband and 100% for the wife Total 30 311 33 723 37 111 40 475 44 812
Gross earnings (a) 25 544 28 286 31 128 33 950 37 588
Social security contributions (b) 3 408 3 898 4 289 4 678 5 180
Taxes (c) 2 174 2 399 2 644 2 887 2 341
Family allowances (d) 0 0 0 0 0
Net earnings (a-b-c+d) 19 963 21 989 24 195 26 385 30 068

Explanatory notes:
AW - average worker, working at full-time and receiving the average gross earnings in industries and services - sections B to N of NACE Rev. 2.
Total - total labour costs - gross annual earnings for the corresponding family case plus employers' social security contributions.
Gross earnings - gross annual earnings for the corresponding family case.
Social security contributions - employees' social security contributions.
Taxes - income taxes on gross annual earnings.
Family allowances - family benefits for dependent children.
Net earnings - net annual earnings for the corresponding family case, calculated by deducting the employee's social security contributions and income taxes, and adding family allowances (if applicable).
AVERAGE TAX RATE
(Per cent)
  2017 2018 2019 2020 2021
Single person with no children and 50% of AW 22.0 22.4 22.4 22.4 22.4
Single person with no children and 67% of AW 22.0 22.4 22.4 22.4 22.4
Single person with no children and 80% of AW 22.0 22.4 22.4 22.4 22.4
Single person with no children and 100% of AW 22.0 22.4 22.4 22.4 22.4
Single person with no children and 125% of AW 22.0 22.4 22.4 22.4 22.4
Single person with no children and 167% of AW 22.0 22.4 22.4 22.4 22.4
Single person with two children and 67% of AW 9.6 10.6 11.7 12.6 6.7
Married couple with no children and 100% of the AW for the husband and 33% for the wife 22.0 22.4 22.4 22.4 22.4
Married couple with no children and 100% of the AW for the husband and 100% for the wife 22.0 22.4 22.4 22.4 22.4
Married couple with two children and 100% of the AW for the husband and 0% for the wife 13.7 14.5 15.2 15.8 11.9
Married couple with two children and 100% of the AW for the husband and 33% for the wife 15.8 16.4 18.0 18.4 15.3
Married couple with two children and 100% of the AW for the husband and 67% for the wife 21.8 18.6 22.2 22.3 19.5
Married couple with two children and 100% of the AW for the husband and 100% for the wife 21.8 22.3 22.3 22.3 20.0

Explanatory notes:
Average Tax Rate = ((T + SSC - FA) / GE)*100
Taxes (T) - income taxes on gross annual earnings.
Social security contributions (SSC) - employees' social security contributions.
Family allowances (FA) - family benefits for dependent children.
Gross earnings (GE) - gross annual earnings for the corresponding family case.
or
Average Tax Rate = (1 - (NE / GE))*100
Net earnings (NE) - net annual earnings for the corresponding family case, calculated by deducting the employee's social security contributions and income taxes, and adding family allowances (if applicable).
AW - average worker, working at full-time and receiving the average gross earnings in industries and services - sections B to N of NACE Rev. 2.
17.03.2023