Sources: OECD Taxing Wages 2025, comparative indicators (single worker, no children; average wage as defined by the OECD for each country) and OECD, Non-tax compulsory payments as an additional burden on labour income in 2025 (Tables 5 and 6) for mandatory pension and insurance payments that are not classed as taxes, such as Australian superannuation. Model estimates: voluntary benefits, local caps and sector-specific schemes are not included.
A fully loaded budget
Budget for more than salary: employer social contributions, mandatory benefits, recruiting fees (agencies often charge 15 to 25% of first-year salary), equipment and software, and an employer-of-record or payroll fee if you hire abroad. A US rule of thumb puts total cost at 1.25 to 1.4 times salary.
Worked example
A $100,000 budget in a country with 20% employer on-costs supports a gross salary of about $83,300 before benefits and fees. Add a $600-a-month EOR fee and the salary that fits drops to about $77,300.
Frequently asked questions
Does it include equipment?
No.
Does this include recruiting costs?
Only if you add them as other costs.
Why does the salary fall faster than I expect?
On-costs are a percentage of salary, so every dollar of salary carries its contribution cost.