|
Labour Cost in EU Countries
The European
Union
Eurostat
Social
contributions by employees and employers as % of total social protection receipts, 1994
Indirect
costs as % of labour costs in industry, 1984-1995
Social
contributions paid by employers and employees, 1985 – 1996, as % of GDP
Social
contributions by employees and employers as % of total social protection receipts1 ,
1994
| Belgium |
67.2 |
Luxembourg |
48.0 |
| Denmark |
19.3 |
Netherlands |
57.2 |
| Germany |
60.9 |
Austria |
53.2 |
| Greece2 |
72.3 |
Portugal |
40.6 |
| Spain |
59.6 |
Finland |
48.9 |
| France |
71.2 |
Sweden |
41.0 |
| Ireland |
36.7 |
UK* |
58.0 |
| Italy |
56.8 |
|
|
Eurostat - ESSPROS (European System of Integrated Social PROtection
Statistics)
- Other receipts are mainly contributions by the state from taxes
- Contributions from self-employed and pensioners are included.
* 1993
Indirect costs in industry
Labour costs are employers’ costs of employing labour. They
comprise:
- direct costs - direct payments, bonuses and allowances, payment for days
not worked and payment in kind
- indirect costs - statutory social security contributions;
collectively-agreed, contractual and voluntary social security contributions; direct
social benefits; vocational training and other social costs.
Indirect costs
as % of labour costs in industry, 1984-19951
| |
1984 |
1988 |
1992 |
1995 |
| Belgium |
24.9 |
30.6 |
32.1 |
34.4 |
| Denmark |
7.6 |
3.8 |
6.8 |
: |
| Germany |
23.3* |
23.7* |
22.2 |
23.0 |
| Greece |
19.0 |
20.0 |
21.0 |
22.9 |
| Spain |
: |
25.1 |
26.4 |
: |
| France |
31.9 |
32.0 |
31.4 |
: |
| Ireland |
17.5 |
17.8 |
17.3 |
17.4 |
| Italy |
27.4 |
30.0 |
29.6 |
: |
| Luxembourg |
16.3 |
16.8 |
15.9 |
15.0 |
| Netherlands |
27.1 |
27.1 |
25.1 |
24.6 |
| Austria |
24.2 |
24.7 |
24.5 |
25.2 |
| Portugal |
25.5 |
25.8 |
25.9 |
25.9 |
| Finland |
: |
24.1 |
24.1 |
27.3 |
| Sweden |
: |
30.2 |
31.3 |
28.3 |
| UK |
25.1 |
14.5 |
15.4 |
16.0 |
Eurostat - Labour cost survey
: data not avaiable
* Excluding new Länder
1 1995 is the last year for which data are available for nearly all EU
countries
Social contributions
paid by employers and employees 1985 – 19961, as % of GDP
| |
Total social
contributions |
Of which paid
by |
| |
|
employers |
employees |
| |
1985 |
1996 |
1985 |
1996 |
1985 |
1996 |
| Belgium |
15.5 |
15.4 |
9.0 |
9.2 |
5.2 |
4.6 |
| Denmark |
1.9 |
1.7 |
0.9 |
0.3 |
1.0 |
1.3 |
| Germany |
16.3 |
18.7 |
7.5 |
8.2 |
6.4 |
7.2 |
| Greece |
: |
: |
: |
: |
: |
: |
| Spain |
12.0 |
12.8 |
8.5 |
9.0 |
2.0 |
2.2 |
| France |
19.3 |
19.5 |
12.5 |
11.9 |
5.2 |
5.9 |
| Ireland |
6.0 |
4.9 |
3.6 |
2.9 |
2.4 |
1.7 |
| Italy |
12.0 |
14.8 |
8.6 |
10.2 |
2.3 |
2.9 |
| Luxembourg |
12.2 |
11.3 |
6.0 |
5.3 |
4.4 |
4.5 |
| Netherlands |
20.5 |
18.1 |
7.9 |
3.8 |
8.8 |
11.1 |
| Austria |
13.8 |
16.0 |
6.8 |
7.8 |
5.8 |
6.8 |
| Portugal |
: |
: |
: |
: |
: |
: |
| Finland |
9.2 |
14.3 |
7.0 |
10.0 |
1.5 |
3.1 |
| Sweden |
12.5 |
15.3 |
11.9 |
12.7 |
0.0 |
2.2 |
| UK |
6.8 |
6.3 |
3.4 |
3.4 |
3.2 |
2.6 |
Eurostat Statistics in Focus, Economy and finance, No 28/97, Taxes
and social contributions in the Union
1 The rest is social contributions paid by persons working independently
or people without employment.
: Data not available
| 
International
Bureau
for