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 calculator of taxes and benefits
Find out how taxes and cash benefits affect the incomes of working-age families across countries andover time. The OECD has taken all the complex legal rules used to calculated tax and benefit amounts and put them into a simple web calculator.
Access the calculator (version 2.6.0)
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: Net Replacement Rates for a jobseeker after two months of unemployment and previous earnings equal to 67% of the average wage.
Selected publications
Analytical TaxBEN reports
- Childcare costs for full-time working parents and for parents at risk of poverty NEW!
- Income support for jobseekers: Trade-offs and current reforms
- Impact of the Pandemic Unemployment Assistance in the United States
- Benefit generosity and work incentives for disability benefit recipients
- The new work incentive for Spain's national Minimum Income Benefit
Related OECD publications and policy briefs
- Left on your own? Social protection when labour markets are in flux
- How demanding are activation requirements for jobseekers?
- Is childcare affordable?
- Are unemployment benefits accessible to jobseekers? Coverage trends and drivers
- Basic Income as a policy option: can it add up?
- Minimum wages in times of rising inflation
- Minimum wages after the crisis: Making them pay
- The Future of Social Protection - What Works for Non-standard Workers
- Faces of Joblessness - Towards People-centred Employment Support
- Society at a Glance
Latest policy descriptions (2023 or latest available)
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 TaxBEN methodology document describes the family and labour market circumstances that are within the scope of the model. The reports use a consistent format to facilitate comparisons across countries and monitoring of policy reforms over time.
Other non-OECD countries and territories
Click here to access the policy descriptions for all available years
† Information on the statistical data for Israel
† Footnote by Türkiye: 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, Türkiye 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 Türkiye. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.
Comparative policy tables
Key features of the main income support programmes available in OECD and EU countries.
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Contact
For further details, contact: [email protected]. Journalists should contact the OECD's Media Relations Division on (33) 1 45 24 97 00 or [email protected] 
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Useful resources for the OECD tax-benefit model
Overview
Disclaimer
Network of experts
Benefit classification table
Wage data
The 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.