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Tax wedge on labour costs

Time series : Labour_2.3.2_EN.xls

TAX WEDGE ON LABOUR COSTS
(Per cent)
  2015 2016 2017 2018 2019
Tax wedge on labour costs 33.6 33.6 34.3 34.9 34.9

Explanatory notes:
Tax wedge on labour costs = 100* (T + SSC + SSCe) / (GE + SSCe + Tp)
T - personal income tax.
SSC - employee's social security contributions.
SSCe - employer's social security contributions.
Gross earnings (GE) - gross earnings, calculated as 67% of the AW earnings.
Tp - payroll taxes paid on behalf of employer (not applicable in Bulgaria).
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.
31.03.2021