{ "name": "BurdenRateLedger Labor Burden Components", "title": "Labor Burden Components", "url": "https://burdenrateledger.com/datasets/labor-burden-components/", "csv": "https://burdenrateledger.com/datasets/labor-burden-components.csv", "markdown": "https://burdenrateledger.com/datasets/labor-burden-components/index.md", "computed_at": "2026-10-20", "license": "https://burdenrateledger.com/terms", "headline": "The Labor Burden Components carries 10 published figures read from 12 sources' own pages, from 0.60 to 15 percent, read 19 October 2026.", "quotes": [ "The Labor Burden Components carries 10 published figures read from 12 sources' own pages, from 0.60 to 15 percent, read 19 October 2026.", "12 of the 20 named sources read in full publish a figure; 8 publish none, read 19 October 2026.", "Labor Burden Components, component social security wage base: median 184,500 USD across 1 source, read 19 October 2026.", "Labor Burden Components, component state unemployment new employer rate: median 3.71 percent across 2 sources, read 19 October 2026.", "Labor Burden Components, component statutory minimum wage: median 7.25 USD across 1 source, read 19 October 2026.", "Labor Burden Components, component statutory minimum wage: median 26.44 AUD across 1 source, read 19 October 2026.", "Labor Burden Components, component employer social security: median 6.20 percent across 1 source, read 19 October 2026.", "Labor Burden Components, component employer medicare: median 1.45 percent across 1 source, read 19 October 2026.", "Labor Burden Components, component cpp pensionable earnings ceiling: median 74,600 CAD across 1 source, read 19 October 2026.", "Labor Burden Components, component employer national insurance: median 15 percent across 1 source, read 19 October 2026.", "Labor Burden Components, component superannuation guarantee: median 12 percent across 1 source, read 19 October 2026.", "Labor Burden Components, component futa net rate: median 0.60 percent across 1 source, read 19 October 2026.", "Labor Burden Components, component futa standard rate: median 6 percent across 1 source, read 19 October 2026.", "Labor Burden Components, component futa state credit: median 5.40 percent across 1 source, read 19 October 2026.", "Labor Burden Components, component state payroll tax rate: median 5.45 percent across 1 source, read 19 October 2026." ], "citation": "\"BurdenRateLedger Labor Burden Components\", updated 2026-10-20, https://burdenrateledger.com/datasets/labor-burden-components/.", "changed_since": null, "national": { "unit": "%", "n": 10, "median": 5.425000000000001, "min": 0.6, "max": 15, "p25": 2.9124999999999996, "p75": 7.65, "mean": 5.9525, "units": { "%": 10, "AUD": 1, "CAD": 1, "USD": 2 }, "published_sources": 12, "named_sources": 21, "read_sources": 20, "not_published": 8, "published_share": 0.6 }, "by_axis": { "component": { "social security wage base": { "USD": { "n": 1, "median": 184500, "min": 184500, "max": 184500, "p25": 184500, "p75": 184500, "mean": 184500 } }, "state unemployment new employer rate": { "%": { "n": 2, "median": 3.7125000000000004, "min": 3.4, "max": 4.025, "p25": null, "p75": null, "mean": 3.7125 } }, "statutory minimum wage": { "USD": { "n": 1, "median": 7.25, "min": 7.25, "max": 7.25, "p25": 7.25, "p75": 7.25, "mean": 7.25 }, "AUD": { "n": 1, "median": 26.44, "min": 26.44, "max": 26.44, "p25": 26.44, "p75": 26.44, "mean": 26.44 } }, "employer social security": { "%": { "n": 1, "median": 6.2, "min": 6.2, "max": 6.2, "p25": 6.2, "p75": 6.2, "mean": 6.2 } }, "employer medicare": { "%": { "n": 1, "median": 1.45, "min": 1.45, "max": 1.45, "p25": 1.45, "p75": 1.45, "mean": 1.45 } }, "cpp pensionable earnings ceiling": { "CAD": { "n": 1, "median": 74600, "min": 74600, "max": 74600, "p25": 74600, "p75": 74600, "mean": 74600 } }, "employer national insurance": { "%": { "n": 1, "median": 15, "min": 15, "max": 15, "p25": 15, "p75": 15, "mean": 15 } }, "superannuation guarantee": { "%": { "n": 1, "median": 12, "min": 12, "max": 12, "p25": 12, "p75": 12, "mean": 12 } }, "futa net rate": { "%": { "n": 1, "median": 0.6, "min": 0.6, "max": 0.6, "p25": 0.6, "p75": 0.6, "mean": 0.6 } }, "futa standard rate": { "%": { "n": 1, "median": 6, "min": 6, "max": 6, "p25": 6, "p75": 6, "mean": 6 } }, "futa state credit": { "%": { "n": 1, "median": 5.4, "min": 5.4, "max": 5.4, "p25": 5.4, "p75": 5.4, "mean": 5.4 } }, "state payroll tax rate": { "%": { "n": 1, "median": 5.45, "min": 5.45, "max": 5.45, "p25": 5.45, "p75": 5.45, "mean": 5.45 } } } }, "rows": [ { "source": "SSA, contribution and benefit base", "url": "https://www.ssa.gov/oact/cola/cbb.html", "figure": "$184,500 ", "value": 184500, "unit": "USD", "vat": null, "axis": { "component": "social security wage base" }, "retrieved_at": "2026-10-17", "quote": "The OASDI tax rate for wages paid in 2026 is set by statute at 6.2 percent for employees and employers, each. Thus, an individual with wages equal to or larger than $184,500 would contribute $11,439.00 to the OASDI program in 2026, and his or her employer would contribute the same amount.", "source_class": "primary-government", "text_sha256": "e48cd4740d45eb3e003c39662a4acdfbda9d8e720c3efef1e55d8360df9295e6" }, { "source": "California EDD, payroll tax rates and withholding", "url": "https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/", "figure": "3.4 percent", "value": 3.4, "unit": "%", "vat": null, "axis": { "component": "state unemployment new employer rate" }, "retrieved_at": "2026-10-17", "quote": "New employers: You are assigned a 3.4 percent UI tax rate for a period of two to three years.", "source_class": "primary-government", "text_sha256": "f9330b67ec630fc118697ab383d09d8a8926b8c032db1120800e90a7e749ae70" }, { "source": "New York DOL, unemployment insurance rate information", "url": "https://dol.ny.gov/unemployment-insurance-rate-information", "figure": "4.025%", "value": 4.025, "unit": "%", "vat": null, "axis": { "component": "state unemployment new employer rate" }, "retrieved_at": "2026-10-17", "quote": "New Employer rate: 4.025% 0.075% 4.1%", "source_class": "primary-government", "text_sha256": "aa61e4f060da8a9996cee4f8f4b825a945e70e13ec2d3fdaa344fabc0a211028" }, { "source": "US DOL, federal minimum wage", "url": "https://www.dol.gov/agencies/whd/minimum-wage", "figure": "$7.25 ", "value": 7.25, "unit": "USD", "vat": null, "axis": { "component": "statutory minimum wage" }, "retrieved_at": "2026-10-17", "quote": "The federal minimum wage is $7.25 per hour effective July 24, 2009.", "source_class": "primary-government", "text_sha256": "7d5fe7b345928df6be8d332c19b17d943be155ae4c81ab92b2ac7194fa09588c" }, { "source": "IRS Topic no. 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "figure": "6.2%", "value": 6.2, "unit": "%", "vat": null, "axis": { "component": "employer social security" }, "retrieved_at": "2026-10-17", "quote": "The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total.", "source_class": "primary-government", "text_sha256": "8219b77af1c55afa1ae6d8ebdcc751b5cb34c4c6c322737d8834bb8f5d310bd3" }, { "source": "IRS Topic no. 751, Social Security and Medicare withholding rates", "url": "https://www.irs.gov/taxtopics/tc751", "figure": "1.45%", "value": 1.45, "unit": "%", "vat": null, "axis": { "component": "employer medicare" }, "retrieved_at": "2026-10-17", "quote": "The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total. Refer to Publication 15 (Circular E), Employer's Tax Guide for more information.", "source_class": "primary-government", "text_sha256": "8219b77af1c55afa1ae6d8ebdcc751b5cb34c4c6c322737d8834bb8f5d310bd3" }, { "source": "CRA, CPP contribution rates, maximums and exemptions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "figure": "74,600 $", "value": 74600, "unit": "CAD", "vat": null, "axis": { "component": "cpp pensionable earnings ceiling" }, "retrieved_at": "2026-10-17", "quote": ": Maximum annual self-employed contribution 2026 $74,600 $3,500 $71,100 5.95 $4,230.45 $8,460.90", "source_class": "primary-government", "text_sha256": "32994b8082503e1eb5eadcea4fed7800f36b6b31a04cb85113b34287fce66f15" }, { "source": "GOV.UK, National Insurance rates and categories", "url": "https://www.gov.uk/national-insurance-rates-letters", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "component": "employer national insurance" }, "retrieved_at": "2026-10-19", "quote": "A 15% 15% 15%", "source_class": "primary-government", "text_sha256": "0446420fd5c244066b8c32aedac1a0b2412b50584e2dc05eef4b15239a01467a" }, { "source": "ATO, how much super to pay", "url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-much-super-to-pay", "figure": "12%", "value": 12, "unit": "%", "vat": null, "axis": { "component": "superannuation guarantee" }, "retrieved_at": "2026-10-17", "quote": "The SG percentage is the minimum SG rate you must pay for each eligible employee. From 1 July 2025 this is 12% of their ordinary time earnings (OTE) for the quarter.", "source_class": "primary-government", "text_sha256": "a49c83bea0ef647fc5e4626f3e148cfd3c9e345ad0c8a70ce7dd645e49a7f156" }, { "source": "Fair Work Ombudsman, minimum wages", "url": "https://www.fairwork.gov.au/pay-and-wages/minimum-wages", "figure": "$26.44 ", "value": 26.44, "unit": "AUD", "vat": null, "axis": { "component": "statutory minimum wage" }, "retrieved_at": "2026-10-17", "quote": "As of 1 July 2026, the National Minimum Wage is $26.44 per hour or $1004.90 per week.", "source_class": "primary-government", "text_sha256": "69027f8a69a42e14fccfb5d9b4889278d07691f02ab45f4979a320db5ea69a71" }, { "source": "US DOL ETA, unemployment insurance tax topic", "url": "https://oui.doleta.gov/unemploy/uitaxtopic.asp", "figure": "0.6%", "value": 0.6, "unit": "%", "vat": null, "axis": { "component": "futa net rate" }, "retrieved_at": "2026-10-17", "quote": "The FUTA tax rate for employers in states not subject to a FUTA credit reduction is generally 0.6% (6.0% - 5.4%), for a maximum FUTA tax of $42.00 per employee, per year (.006 X $7, 000 = $42.00). State Unemployment Tax", "source_class": "primary-government", "text_sha256": "60453f38c84ed4d8de346643ef3ecf1873e0fd487821b2b7ae5847931aee5638" }, { "source": "IRS, FUTA credit reduction", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction", "figure": "6.0%", "value": 6, "unit": "%", "vat": null, "axis": { "component": "futa standard rate" }, "retrieved_at": "2026-10-17", "quote": "The standard FUTA tax rate is 6.0% on the first $7,000 of wages subject to FUTA. The funds from the FUTA tax create the Federal Unemployment Trust Fund, administered by the United States Department of Labor (DOL).", "source_class": "primary-government", "text_sha256": "ccd15a4a9bd42daf005afb2a25863b7c60d94c3d81ff4fb7d1ce61d1429953ba" }, { "source": "IRS, FUTA credit reduction", "url": "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction", "figure": "5.4%", "value": 5.4, "unit": "%", "vat": null, "axis": { "component": "futa state credit" }, "retrieved_at": "2026-10-17", "quote": "Generally, employers may receive a credit of 5.4% when they file their Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, to result in a net FUTA tax rate of 0.6% (6.0% - 5.4% = 0.6%). Some states take Federal Unemployment Trust Fund loans from the federal government if they lack the funds to pay UI benefits for residents of their states.", "source_class": "primary-government", "text_sha256": "ccd15a4a9bd42daf005afb2a25863b7c60d94c3d81ff4fb7d1ce61d1429953ba" }, { "source": "Revenue NSW, payroll tax rates and thresholds", "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/rates-and-thresholds", "figure": "5.45%", "value": 5.45, "unit": "%", "vat": null, "axis": { "component": "state payroll tax rate" }, "retrieved_at": "2026-10-17", "quote": "Payroll tax in NSW is calculated only on wages above an annual threshold, at a rate of 5.45%.", "source_class": "primary-government", "text_sha256": "34a67e02b36a0138dd6e245003a16fdb4fadab7ca30864e02ef3a7071a65976b" } ], "not_published": [ { "source": "US DOL ETA, significant provisions of state UI laws", "url": "https://oui.doleta.gov/unemploy/statelaws.asp", "retrieved_at": "2026-09-19", "reason": "read in full and no accepted figure on the page" }, { "source": "US DOL, construction prevailing wage (Davis-Bacon)", "url": "https://www.dol.gov/agencies/whd/government-contracts/construction", "retrieved_at": "2026-10-16", "reason": "every candidate on the page was refused" }, { "source": "Florida Department of Revenue, reemployment tax", "url": "https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx", "retrieved_at": "2026-10-03", "reason": "read in full and no accepted figure on the page" }, { "source": "New York Compensation Insurance Rating Board", "url": "https://www.nycirb.org/", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK, rates and thresholds for employers 2026 to 2027", "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "retrieved_at": "2026-10-19", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK, workplace pensions for employers", "url": "https://www.gov.uk/workplace-pensions-employers", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK, employers' liability insurance", "url": "https://www.gov.uk/employers-liability-insurance", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "CRA, EI premium rates and maximums", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html", "retrieved_at": "2026-09-19", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.irs.gov/taxtopics/tc751", "label": "IRS Topic no. 751, Social Security and Medicare withholding rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ssa.gov/oact/cola/cbb.html", "label": "SSA, contribution and benefit base", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction", "label": "IRS, FUTA credit reduction", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://oui.doleta.gov/unemploy/statelaws.asp", "label": "US DOL ETA, significant provisions of state UI laws", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://oui.doleta.gov/unemploy/uitaxtopic.asp", "label": "US DOL ETA, unemployment insurance tax topic", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.dol.gov/agencies/whd/minimum-wage", "label": "US DOL, federal minimum wage", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.dol.gov/agencies/whd/government-contracts/construction", "label": "US DOL, construction prevailing wage (Davis-Bacon)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/", "label": "California EDD, payroll tax rates and withholding", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://dol.ny.gov/unemployment-insurance-rate-information", "label": "New York DOL, unemployment insurance rate information", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx", "label": "Florida Department of Revenue, reemployment tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.twc.texas.gov/programs/unemployment-tax/your-tax-rates", "label": "Texas Workforce Commission, your unemployment tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.nycirb.org/", "label": "New York Compensation Insurance Rating Board", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/national-insurance-rates-letters", "label": "GOV.UK, National Insurance rates and categories", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027", "label": "GOV.UK, rates and thresholds for employers 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/workplace-pensions-employers", "label": "GOV.UK, workplace pensions for employers", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/employers-liability-insurance", "label": "GOV.UK, employers' liability insurance", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "label": "CRA, CPP contribution rates, maximums and exemptions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html", "label": "CRA, EI premium rates and maximums", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-contributions/how-much-super-to-pay", "label": "ATO, how much super to pay", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.fairwork.gov.au/pay-and-wages/minimum-wages", "label": "Fair Work Ombudsman, minimum wages", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/rates-and-thresholds", "label": "Revenue NSW, payroll tax rates and thresholds", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 12 of the 20 named sources that could be read published a usable figure; 8 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 10 figures, never sentences; 102 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per component, each quoted verbatim from the authority with its effective date and wage base: employer FICA, FUTA net of the state credit, the state UI rate schedule and taxable wage base, the workers' compensation manual rate for the trade, and the non-US analogues (employer NI and auto-enrolment, CPP/EI, superannuation guarantee and payroll tax). The derivation is the STATUTORY FLOOR burden rate - the sum of the mandatory components as a percentage of wage, per jurisdiction, per wage level, which no authority publishes because each publishes only its own component - beside the spread between the cheapest and dearest US state at the same wage, and changed-since, which is the news at every rate-year turn.", "embed": "

0.60 to 15 percent

10 published figures, Labor Burden Components, across 12 sources, read 19 October 2026

Source: BurdenRateLedger Labor Burden Components
" }