Annex A Tables

Table 27: Social Contributions as % of GDP - Employees

(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 4.5 4.4 4.4 4.4 4.4 4.4 4.5 4.5 4.5 4.4 4.3 4.2 4.2 4.2 4.4 4.3 -0.2 -0.1 6 15 254
BG 0.0 0.3 0.4 0.5 0.7 1.7 1.5 1.8 1.9 1.9 2.1 2.1 2.1 2.5 2.6 2.0 2.0 0.3 23 718
CZ 3.6 3.4 3.5 3.4 3.4 3.4 3.4 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.0 3.1 -0.5 -0.3 13 4 620
DK 1.1 1.1 1.0 1.0 1.6 1.8 1.7 1.2 1.2 1.1 1.1 1.0 1.0 0.9 1.0 1.0 -0.1 -0.8 25 2 252
DE 6.8 6.9 7.0 7.0 6.9 6.8 6.8 6.7 6.7 6.5 6.5 6.4 6.1 6.1 6.4 6.3 -0.4 -0.5 2 156 660
EE 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.3 0.3 0.3 0.3 0.2 0.2 0.2 0.5 0.8 0.8 0.8 26 116
IE 1.8 1.7 1.5 1.4 1.5 1.5 1.5 1.5 1.6 1.7 1.7 1.6 1.7 1.9 2.3 2.5 0.6 0.9 18 3 861
(3)
EL 3.8 3.9 4.0 4.0 4.0 4.1 4.2 4.5 4.7 4.4 4.5 4.2 4.2 4.2 3.8 4.1 0.2 -0.1 9 9 237
ES 1.9 1.9 1.9 1.9 1.9 1.9 1.9 1.9 1.9 1.9 1.9 1.9 1.9 2.0 2.0 1.9 0.0 0.0 24 20 389
FR 5.8 5.9 5.5 3.9 4.0 4.0 4.0 4.1 4.1 4.1 4.1 4.1 4.1 4.0 4.1 4.1 -1.8 0.1 8 78 652
IT 2.4 2.5 2.6 2.4 2.3 2.3 2.3 2.3 2.2 2.2 2.2 2.2 2.3 2.4 2.5 2.4 0.0 0.2 20 37 813
CY 1.8 1.8 1.9 1.9 1.8 1.8 1.9 1.9 2.0 2.1 2.1 2.0 2.1 2.1 2.4 2.5 0.6 0.6 19 427
LV 0.3 0.9 2.6 2.5 2.6 2.5 2.4 2.4 2.4 2.4 2.3 2.4 2.4 2.2 2.3 2.3 2.0 -0.2 22 409
LT 0.2 0.2 0.3 0.3 0.3 0.8 0.8 0.7 0.7 0.7 0.7 0.8 0.8 0.9 2.6 2.3 2.1 1.5 21 641
LU 3.9 4.0 4.2 4.3 4.4 4.5 4.9 4.8 4.7 4.5 4.6 4.4 4.5 4.6 5.1 5.0 1.0 0.5 5 1 995
HU 2.3 2.1 2.1 2.0 2.2 2.0 2.1 2.2 2.2 2.3 2.3 2.4 3.3 3.2 3.2 3.6 1.4 1.6 10 3 524
MT 2.5 2.6 2.7 2.5 2.6 2.8 3.0 2.9 2.9 2.9 2.9 2.8 2.6 2.7 2.7 2.7 0.2 -0.1 15 167
NL 10.2 9.8 9.8 7.6 8.0 7.9 6.7 6.4 6.7 6.9 6.4 6.5 6.1 6.6 5.9 6.0 -4.1 -1.9 3 35 450
AT 6.3 6.2 6.2 6.1 6.1 6.0 6.1 6.0 6.0 5.9 5.9 5.8 5.7 5.8 6.0 5.9 -0.4 -0.1 4 17 002
PL 4.7 4.7 4.9 4.9 6.3 5.5 5.5 5.1 5.2 5.0 4.8 4.9 4.8 4.6 4.3 4.1 -0.6 -1.4 7 14 460
PT 3.5 3.1 3.1 2.7 2.8 2.9 3.0 3.1 3.5 3.2 3.2 3.6 3.5 3.5 3.7 3.5 0.0 0.7 11 6 077
RO 0.0 0.0 0.0 2.2 2.9 3.0 3.8 4.2 3.1 3.0 3.0 3.3 3.3 3.2 3.3 3.0 3.0 0.0 14 3 628
SI 8.0 7.8 7.7 7.7 7.7 7.8 7.7 7.6 7.5 7.4 7.5 7.3 7.2 7.4 7.8 7.9 -0.2 0.1 1 2 785
SK 2.8 3.2 3.1 2.9 2.8 2.9 3.0 3.0 2.8 2.9 3.0 2.8 2.8 2.9 3.0 3.2 0.3 0.3 12 2 077
FI 2.6 2.6 2.4 2.3 2.3 2.2 2.2 2.1 2.1 2.1 2.2 2.4 2.3 2.2 2.4 2.6 0.0 0.4 17 4 702
SE 1.6 2.0 2.4 2.8 2.8 2.1 1.4 0.7 0.7 0.7 0.3 0.0 0.0 0.0 0.0 0.0 -1.6 -2.1 27 0
UK 2.5 2.4 2.6 2.6 2.5 2.5 2.5 2.4 2.5 2.7 2.8 2.8 2.6 2.7 2.7 2.6 0.1 0.2 16 44 880
NO 3.4 3.3 3.3 3.5 3.5 3.1 3.1 3.4 3.3 3.2 3.0 2.9 3.0 2.9 3.3 3.2 -0.2 0.1 10 091
IS 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 0.0 0.0 0.0 0

EU-27 averages 467 797

weighted 4.7 4.7 4.6 4.2 4.2 4.1 4.0 3.9 3.9 3.9 3.8 3.8 3.7 3.8 3.9 3.8 -0.9 -0.3
arithmetic 3.1 3.2 3.3 3.2 3.3 3.3 3.3 3.2 3.2 3.2 3.2 3.2 3.2 3.2 3.3 3.3 0.2 0.0

EA-17 averages 392 665

weighted 5.3 5.3 5.2 4.7 4.6 4.6 4.5 4.4 4.4 4.3 4.3 4.2 4.2 4.2 4.3 4.3 -1.0 -0.3
arithmetic 4.0 4.0 4.0 3.7 3.7 3.8 3.7 3.7 3.8 3.7 3.7 3.7 3.6 3.7 3.8 3.9 -0.2 0.1

EU-25 averages
weighted 4.7 4.7 4.6 4.2 4.2 4.1 4.0 3.9 3.9 3.9 3.8 3.8 3.7 3.8 3.9 3.8 -0.9 -0.2
arithmetic 3.4 3.4 3.5 3.3 3.4 3.4 3.3 3.3 3.3 3.3 3.2 3.2 3.2 3.2 3.4 3.4 0.0 0.0
(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

206 Taxation trends in the European Union