Annex A Tables

Table 25: Social Contributions as % of GDP - Employers

(2)
Difference(1) Ranking Revenue
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 1995 to 2010 2000 to 2010 2010 2010
BE 8.6 8.5 8.6 8.6 8.7 8.3 8.4 8.6 8.6 8.4 8.2 8.2 8.2 8.4 8.7 8.6 0.0 0.3 7 30 427
BG 9.1 7.7 7.6 8.5 8.7 8.6 7.7 7.3 7.9 7.8 6.9 5.6 5.5 4.8 4.6 4.5 -4.6 -4.1 23 1 623
CZ 9.5 9.6 9.9 9.6 9.6 9.7 9.6 10.0 10.1 9.9 9.9 9.9 9.9 9.9 9.4 9.7 0.2 0.1 3 14 544
DK 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.1 0.1 0.0 27 123
DE 7.5 7.6 7.7 7.6 7.6 7.5 7.4 7.4 7.5 7.2 7.0 6.8 6.6 6.6 6.9 6.8 -0.7 -0.7 13 168 240
EE 12.1 11.4 11.2 11.0 10.9 10.7 10.5 10.5 10.2 9.9 9.9 9.8 10.2 11.3 12.4 12.2 0.1 1.4 1 1 742
IE 2.8 2.6 2.5 2.5 2.5 2.7 2.8 2.7 2.6 2.7 2.7 2.9 3.0 3.3 3.3 3.2 0.3 0.5 25 4 947
(3)
EL 4.3 4.5 4.6 4.8 4.6 4.9 4.9 5.5 5.4 5.1 5.1 4.9 5.2 5.2 4.8 5.0 0.8 0.1 19 11 453
ES 8.2 8.4 8.4 8.4 8.5 8.7 8.8 8.8 8.8 8.8 8.8 8.8 8.9 8.9 8.7 8.6 0.4 -0.1 6 90 631
FR 11.4 11.3 11.3 11.2 11.3 11.1 11.0 11.1 11.2 11.0 11.1 11.2 11.0 11.1 11.4 11.3 -0.1 0.3 2 219 022
IT 8.3 9.9 10.2 8.5 8.3 8.3 8.3 8.3 8.6 8.6 8.6 8.5 8.8 9.2 9.3 9.1 0.8 0.8 4 142 239
CY 4.3 4.5 4.6 4.7 4.5 4.5 4.6 4.5 4.8 5.3 5.9 5.5 5.1 5.3 5.9 6.1 1.8 1.6 15 1 054
LV 11.6 9.9 8.0 8.2 8.1 7.5 6.9 6.9 6.4 6.3 6.1 6.4 6.3 6.0 6.2 6.1 -5.6 -1.4 14 1 093
LT 6.9 7.3 8.0 8.6 8.8 8.4 8.0 7.7 7.6 7.5 7.3 7.5 7.6 7.9 8.6 7.7 0.8 -0.7 10 2 109
LU 4.5 4.5 4.5 4.6 4.4 4.4 4.8 4.8 4.7 4.7 4.6 4.3 4.2 4.3 4.8 4.7 0.1 0.3 22 1 881
HU 11.9 11.2 11.4 11.3 10.5 10.7 10.3 10.1 9.8 9.4 9.7 9.5 9.8 9.8 9.3 7.8 -4.1 -2.9 9 7 565
MT 3.0 3.1 3.3 3.0 2.9 2.8 3.0 2.9 2.9 2.9 2.9 2.8 2.7 2.7 2.7 2.7 -0.3 -0.1 26 168
NL 2.0 2.0 1.8 4.5 4.5 4.5 4.3 4.3 4.3 4.3 4.0 4.6 4.5 4.8 5.0 4.9 3.0 0.5 20 29 116
AT 7.3 7.3 7.4 7.2 7.2 7.1 7.0 6.9 6.9 6.8 6.8 6.7 6.7 6.7 6.9 6.8 -0.5 -0.2 12 19 577
PL 5.9 5.9 6.1 6.1 5.9 5.7 5.7 5.4 5.2 4.9 4.9 4.8 4.8 4.7 4.7 4.7 -1.1 -1.0 21 16 757
PT 3.9 4.1 4.1 4.6 4.6 4.7 4.8 4.9 4.6 4.6 4.8 4.5 4.8 4.9 5.1 5.2 1.3 0.5 18 8 917
RO 7.6 7.2 7.0 7.0 7.8 8.1 7.1 6.5 6.2 5.9 6.4 6.3 6.2 6.0 5.9 5.6 -2.0 -2.4 17 6 883
SI 8.0 6.2 5.5 5.4 5.4 5.5 5.4 5.4 5.4 5.4 5.6 5.5 5.4 5.5 5.8 5.8 -2.1 0.4 16 2 070
SK 9.6 9.9 9.8 9.7 8.9 9.1 8.9 8.9 8.4 7.6 7.0 6.3 6.3 6.7 6.9 6.9 -2.7 -2.3 11 4 517
FI 9.9 9.6 9.1 9.2 9.3 8.8 9.0 8.9 8.9 8.8 9.0 8.9 8.7 9.0 9.4 8.9 -1.0 0.1 5 16 003
SE 10.4 10.9 10.4 9.9 8.4 10.1 10.6 10.3 10.0 9.7 9.7 9.1 9.1 8.2 7.9 8.1 -2.3 -2.1 8 27 921
UK 3.3 3.3 3.3 3.3 3.4 3.5 3.5 3.3 3.5 3.6 3.7 3.7 3.8 4.0 3.9 3.9 0.6 0.4 24 65 595
NO 5.8 5.7 5.7 6.1 6.1 5.3 5.6 5.9 5.9 5.6 5.3 5.3 5.5 5.4 6.1 5.9 0.1 0.6 18 624
IS 2.3 2.5 2.5 2.6 2.7 2.7 2.7 2.8 3.0 2.9 3.1 3.2 2.9 2.7 3.0 4.0 1.8 1.3 384

EU-27 averages 896 216

weighted 7.4 7.6 7.5 7.4 7.3 7.2 7.2 7.2 7.3 7.2 7.2 7.1 7.1 7.2 7.4 7.3 -0.1 0.1
arithmetic 7.1 7.0 6.9 7.0 6.9 6.9 6.8 6.7 6.7 6.6 6.5 6.4 6.4 6.5 6.6 6.5 -0.6 -0.4

EA-17 averages 752 004

weighted 8.1 8.4 8.5 8.3 8.3 8.2 8.1 8.2 8.2 8.1 8.1 8.0 8.0 8.1 8.3 8.2 0.1 0.0
arithmetic 6.8 6.8 6.7 6.8 6.7 6.7 6.7 6.7 6.7 6.6 6.6 6.5 6.5 6.7 6.9 6.9 0.1 0.2

EU-25 averages
weighted 7.4 7.6 7.5 7.4 7.3 7.2 7.2 7.2 7.3 7.2 7.2 7.1 7.1 7.3 7.4 7.3 -0.1 0.1
arithmetic 7.0 6.9 6.9 6.9 6.7 6.8 6.7 6.7 6.7 6.6 6.5 6.4 6.5 6.6 6.7 6.6 -0.4 -0.2
(1) In percentage points
(2) In millions of euro
(3) Data for Greece is provisional for years 2003-2010
See explanatory notes in Annex B
Source: Eurostat (online data code gov_a_tax_ag)
Date of extraction: 13/01/2012

204 Taxation trends in the European Union