Benefits

Employee benefits and health cover cost by country

Salary plus employer taxes is only part of the bill. This table shows the benefits an employer must fund in each of the 39 markets we model, whether health cover comes out of payroll contributions or has to be bought, and where an extra month of salary is mandatory.

Already counted vs money on top

Inside the employer tax rate

Social health insurance, state pension, unemployment, accident cover and any other contribution collected through payroll. Our calculator already includes these in the monthly cost for each country.

Extra money on top

Mandatory 13th or 14th month payments, private medical where the state does not provide it, meal and transport allowances, and anything the provider bundles into its own benefits package. Budget these separately.

Argentina
Mandatory benefits
SAC (13th month), Annual leave, Indexation
Statutory bonus
SAC (13th month): Half paid by 30 June, half by 18 December.
Health cover
Funded through payroll contributions: Healthcare (Obra Social + INSSJP) (6.00%)

Reviewed 2026-06-22

Australia
Mandatory benefits
Annual leave, Personal/carer's leave, Long service leave, Parental leave, Public holidays
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Belgium
Mandatory benefits
13th month (prime de fin d'année), Double holiday pay (pécule de vacances), Meal vouchers (titres-repas), Annual leave
Statutory bonus
13th month (prime de fin d'année): One extra month of salary paid in December, mandatory in most joint committees (CP200, CP218, CP336).
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Brazil
Mandatory benefits
13th-month salary, Vacation (férias), Vale-transporte, Vale-refeição / vale-alimentação
Statutory bonus
13th-month salary: One extra month, paid in 2 installments: 50% by 30 November, 50% by 20 December.
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Canada
Mandatory benefits
Vacation pay, Statutory holidays, Parental leave, Sick leave
Statutory bonus
No statutory extra-month bonus in our data
Health cover
Funded through payroll contributions: EHT (Ontario Employer Health Tax) (0.98–1.95%)

Reviewed 2026-06-22

Chile
Mandatory benefits
Annual leave (feriado legal), Public holidays, Aguinaldo (13th-month), Maternity / paternity
Statutory bonus
Aguinaldo (13th-month): NOT statutory in Chile (unlike Mexico or Brazil). Some collective agreements include it; otherwise discretionary.
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Colombia
Mandatory benefits
Prima de servicios, Cesantías (severance fund), Vacations, Auxilio de transporte
Statutory bonus
Prima de servicios: 1 month's salary per year, paid 50% by 30 June and 50% by 20 December.
Health cover
Funded through payroll contributions: Health (EPS) (8.5%)

Reviewed 2026-06-22

Czech Republic
Mandatory benefits
Annual leave, Public holidays, Sick pay, Meal vouchers / lunch allowance
Statutory bonus
No statutory extra-month bonus in our data
Health cover
Funded through payroll contributions: Social security (pension + sickness + unemployment) (24.8%), Public health insurance (VZP, etc.) (9.0%)

Reviewed 2026-06-22

Denmark
Mandatory benefits
Annual leave, Public holidays, Sick pay, Parental leave
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Egypt
Mandatory benefits
Annual leave, Public holidays, Sick leave, Profit sharing
Statutory bonus
No statutory extra-month bonus in our data
Health cover
Funded through payroll contributions: NSIA sickness insurance (3.25%)

Reviewed 2026-06-22

France
Mandatory benefits
Paid leave, 13th month, Mutuelle (health top-up)
Statutory bonus
13th month: Not statutory but common in many sector collective agreements (conventions collectives).
Health cover
Funded through payroll contributions: Health, maternity, disability (URSSAF) (~13.0%)

Reviewed 2026-06-22

Germany
Mandatory benefits
Vacation, Sick pay, Maternity leave (Mutterschutz), Parental leave (Elternzeit)
Statutory bonus
No statutory extra-month bonus in our data
Health cover
Funded through payroll contributions: Health insurance (Krankenversicherung) (7.3% + ~0.85% Zusatzbeitrag)

Reviewed 2026-06-22

Hungary
Mandatory benefits
Annual leave, Public holidays, Sick pay, Cafeteria benefit (SZÉP card)
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

India
Mandatory benefits
Gratuity, Leave entitlement, Maternity leave, Bonus (Payment of Bonus Act)
Statutory bonus
Bonus (Payment of Bonus Act): 8.33% minimum, 20% maximum of annual basic + DA, for employees earning ≤ ₹21,000/mo.
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Indonesia
Mandatory benefits
THR (Tunjangan Hari Raya), Annual leave, Long-service leave, Maternity / paternity
Statutory bonus
No statutory extra-month bonus in our data
Health cover
Funded through payroll contributions: BPJS Kesehatan (health) (4.0%)

Reviewed 2026-06-22

Ireland
Mandatory benefits
Annual leave, Statutory Sick Pay, Maternity leave, Parent's leave
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Italy
Mandatory benefits
Tredicesima (13th month), Quattordicesima (14th month), Holiday entitlement, Maternity leave
Statutory bonus
Tredicesima (13th month): One extra month of salary paid by 24 December. Mandatory under all major CCNLs.
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Japan
Mandatory benefits
Annual leave (yukyu kyuka), Bonuses (shoyo), Commuting allowance (tsukin teate), Retirement allowance (taishokukin)
Statutory bonus
Bonuses (shoyo): Not statutory but customary: ~2 months in summer (June) + ~2 months in winter (December). Skipping them signals an unstable employer.
Health cover
Funded through payroll contributions: Health insurance (kenko hoken) (~5.0%)

Reviewed 2026-06-22

Malaysia
Mandatory benefits
Annual leave, Public holidays, Sick leave, Maternity leave
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Mexico
Mandatory benefits
Aguinaldo (13th month), Vacation premium, PTU (profit sharing), Vales de despensa
Statutory bonus
Aguinaldo (13th month): Minimum 15 days of salary, paid by 20 December each year.
Health cover
Funded through payroll contributions: IMSS (social security, health, disability) (~20.4%)

Reviewed 2026-06-22

Netherlands
Mandatory benefits
Vakantiegeld, Holiday leave, Pension
Statutory bonus
No statutory extra-month bonus in our data
Health cover
Funded through payroll contributions: Zvw (healthcare income-dependent) (6.57%)

Reviewed 2026-06-22

Nigeria
Mandatory benefits
Annual leave, HMO (health insurance), 13th month
Statutory bonus
13th month: Not statutory; common in financial services and oil & gas.
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Pakistan
Mandatory benefits
Annual leave, Gratuity, Provident Fund
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Philippines
Mandatory benefits
13th-month pay, Service Incentive Leave (SIL), Maternity leave, Paternity leave
Statutory bonus
13th-month pay: 1/12 of basic salary earned in the year, paid by 24 December. Tax-free up to ₱90,000.
Health cover
Funded through payroll contributions: PhilHealth (2.5%)

Reviewed 2026-06-22

Poland
Mandatory benefits
Annual leave, Sick pay, PPK
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Portugal
Mandatory benefits
14 monthly salaries, Annual leave, Meal allowance
Statutory bonus
14 monthly salaries: Holiday bonus (June) and Christmas bonus (December), each equal to one month of salary.
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Romania
Mandatory benefits
Annual leave, Meal vouchers, Private health insurance
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Singapore
Mandatory benefits
Annual leave, AWS (13th month), Maternity leave
Statutory bonus
AWS (13th month): Annual Wage Supplement, not statutory but standard in many offers.
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

South Africa
Mandatory benefits
Annual leave, Medical aid, Provident / pension fund
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Spain
Mandatory benefits
14 pay periods, Vacation, Maternity leave, Public holidays
Statutory bonus
No statutory extra-month bonus in our data
Health cover
Funded through payroll contributions: Common contingencies (pension, healthcare, sickness) (23.6%)

Reviewed 2026-06-22

Sweden
Mandatory benefits
Annual leave, Parental leave, Sick pay, Wellness contribution (friskvårdsbidrag)
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Switzerland
Mandatory benefits
Annual leave, 13th-month salary, Sick pay, Maternity leave
Statutory bonus
13th-month salary: Not federally mandated but customary (~90% of white-collar contracts). Typically paid in December, pro-rated for partial years.
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Thailand
Mandatory benefits
Annual leave, Public holidays, Sick leave, Maternity leave
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

Turkey
Mandatory benefits
Annual leave, Public holidays, Sick leave, Severance pay fund (Kıdem Tazminatı Fonu)
Statutory bonus
No statutory extra-month bonus in our data
Health cover
Funded through payroll contributions: SGK short-term insurance (work injury + maternity) (2.0%), SGK general health insurance (GSS) (7.5%)

Reviewed 2026-06-22

Ukraine
Mandatory benefits
Annual leave, Sick leave, Mobilization protections
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

United Arab Emirates
Mandatory benefits
Annual leave, Public holidays, Sick leave, Maternity leave
Statutory bonus
No statutory extra-month bonus in our data
Health cover
Funded through payroll contributions: Health insurance (Employer-funded premiums)

Reviewed 2026-06-22

United Kingdom
Mandatory benefits
Holiday entitlement, Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Paternity Pay
Statutory bonus
No statutory extra-month bonus in our data
Health cover
No health contribution is itemised in the employer payroll taxes we model, so private cover is a separate decision. Not publicly disclosed as a standard rate; ask your provider for a quote.

Reviewed 2026-06-22

United States
Mandatory benefits
Health insurance, 401(k), PTO
Statutory bonus
No statutory extra-month bonus in our data
Health cover
Funded through payroll contributions: Medicare (1.45%)

Reviewed 2026-06-22

Vietnam
Mandatory benefits
Annual leave, 13th month (Tết bonus), Personal income tax
Statutory bonus
13th month (Tết bonus): Not statutory but universally expected, paid before Lunar New Year.
Health cover
Funded through payroll contributions: Health Insurance (BHYT) (3.0%)

Reviewed 2026-06-22

What to ask a provider about benefits

  • • What is the monthly premium per employee for your standard medical plan in this country?
  • • Is the premium invoiced at cost or with a margin added?
  • • Which benefits are compulsory in your package and which can I decline?
  • • Are statutory bonuses invoiced in the month they are paid, or accrued monthly?
  • • Does dependant cover cost extra, and who chooses the plan tier?

We do not publish private medical premiums because almost no provider discloses them. Where a rate is not public, this page says so rather than estimating it. This is general information, not legal or tax advice.

Related

FAQ

Mostly yes. Anything funded through an employer payroll contribution, such as social health insurance, pension and unemployment, sits inside the employer tax rate used by our calculator. Benefits paid directly to the employee, such as an extra month of salary or a meal allowance, are money on top of that and must be budgeted separately.

Providers usually offer a benefits package on top of the statutory minimum, and in markets with no state health system that package is effectively required to hire competitively. Premiums are quoted per employee and per plan tier, and almost no provider publishes them, so treat any figure you see elsewhere as an estimate rather than a price.

It is an extra month of pay, usually mandated by law and paid in one or two instalments near year end. Where it applies it raises the true annual cost by roughly 8 percent before taxes on that payment, so a salary comparison across countries that ignores it understates the expensive markets.

Paid leave and public holidays are the largest hidden cost in most of Europe and Latin America because they reduce productive days without reducing pay, followed by mandatory bonuses and employer pension contributions. Health cover dominates in markets where the state does not fund it.

Every row is derived from the statutory contribution and benefits data in our country guides, each of which lists its own sources and the date we last reviewed it. Where a cost is not published anywhere official, we say so rather than estimate it.