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Non-Tax Compulsory Payments as an Additional Burden on Labour Income

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  • Bert Brys

    (OECD)

Abstract

In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory payments, which are typically paid to privatelymanaged funds, will either increase the employer’s labour costs or reduce the employee’s net take-home pay in a similar way to taxes, although they do not necessarily have the same behavioural impact. This paper discusses the different non-tax compulsory payments levied in OECD member countries and calculates “compulsory payment indicators”, which combine non-tax compulsory payments and taxes into an overall indicator of the burden of compulsory government regulation on labour income. The analysis shows that especially employers have to pay non-tax compulsory payments and that they have a considerable impact on the “tax wedge” rankings that are published in the OECD’s Taxing Wages Report. Les prélèvements obligatoires non fiscaux comme charge additionnelle sur les revenus du travail Dans 23 des 34 pays membres de l’OCDE, les employeurs et/ou leurs salariés sont tenus d’effectuer des paiements qui ne sont pas définis comme des impôts et cotisations de sécurité sociale et qui alourdissent la charge globale qui pèse sur les revenus du travail. Ces « prélèvements obligatoires non fiscaux », généralement effectués au profit de fonds à gestion privée, ont pour effet d’accroître les coûts de main-d’oeuvre de l’employeur ou de réduire le revenu net disponible du salarié de la même manière que des impôts, bien qu’ils n’aient pas nécessairement les mêmes effets en termes de comportement. Ce document examine les différents prélèvements obligatoires non fiscaux en vigueur dans les pays membres de l’OCDE et calcule des « indicateurs de prélèvements obligatoires », qui combinent les impôts et les prélèvements obligatoires non fiscaux dans un indicateur d’ensemble de la charge sur les revenus du travail induite par la réglementation publique. L’analyse montre que ce sont surtout les employeurs qui sont soumis à des prélèvements obligatoires non fiscaux qui ont des répercussions très sensibles sur le classement du « coin fiscal » publié dans le rapport de l’OCDE intitulé « Les impôts sur les salaires ».

Suggested Citation

  • Bert Brys, 2011. "Non-Tax Compulsory Payments as an Additional Burden on Labour Income," OECD Taxation Working Papers 8, OECD Publishing.
  • Handle: RePEc:oec:ctpaaa:8-en
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    File URL: http://dx.doi.org/10.1787/5kg3h0sn2g6k-en
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    Keywords

    effective tax rates; impôt; labour income; non-tax compulsory payments; prélèvements obligatoires non fiscaux; revenus du travail; taux effectifs d’imposition; taxes;

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