Share

Benefits and wages

Benefits and wages

How do taxes and cash benefits – such as family benefits, unemployment insurance and income taxes – shape family incomes?

The Benefit and Wages portal is a platform containing resources to facilitate evidence-based analysis of tax-benefit systems. It includes detailed descriptions of taxes and benefit rules in OECD and EU countries as they apply to working age families. It also includes outputs from the OECD tax-benefit model, which put all these complex rules into a unified methodological framework that enables international comparisons of how tax liabilities and benefit entitlements affect the disposable income of families in different labour-market circumstances.

OECD tax-benefit web-calculator

Find out how taxes and cash benefits affect the incomes of working-age families across countries or over time. The OECD has taken all the complex legal rules used to calculated tax and benefit amounts and put them into a simple calculator.

Alt text

Access the tax-benefit web-calculator

OECD tax-benefit data portal

Do cash transfers prevent families from income poverty? Does work pay? Access the tax-benefit data portal to see how your country performs in terms of work incentives and benefit generosity.

Access the tax-benefit data portal

Note: the figure shows Net Replacement Rates (NRR) for a jobseeker after two months of unemployment and previous earnings equal to 67% of the average wage.

Latest policy descriptions (2018)

How do countries calculate tax liabilities and social benefit entitlements? The country policy descriptions describe the rules to calculate tax and benefit amounts as they apply to families within the scope of the OECD tax-benefit model. The reports use a consistent format to facilitate comparisons across countries and monitoring of policy reforms over time. 

Additional EU countries

 

Policy descriptions for all available years 

† The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use of such data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law.

†† Footnote by Turkey:  The information in this document with reference to « Cyprus » relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Turkey recognizes the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of United Nations, Turkey shall preserve its position concerning the “Cyprus issue”.
†† Footnote by all the European Union Member States of the OECD and the European Union: The Republic of Cyprus is recognized by all members of the United Nations with the exception of Turkey. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus. 

Comparative policy tables

 Summaries of key features of the tax and benefit programmes in OECD and EU countries:

Policy tables

Contact

For further details, contact: Tax-Benefit.Models@oecd.org. Journalists should contact the OECD's Media Relations Division on (33) 1 45 24 97 00 or news.contact@oecd.org 
  Follow us on Twitter @OECD_Social

European Union FlagThe OECD tax-benefit model and related analytical reports have been produced with the financial assistance of the European Union Programme for Employment and Social Innovation “EaSI” (2014-2020). The views expressed herein can in no way be taken to reflect the official opinion of the European Union.