Labor burden calculator: Labor Burden Components
The Labor Burden Components carries 10 published figures read from 12 sources' own pages, from 0.60 to 15 percent, read 19 October 2026.
BurdenRateLedger sells its own paid plan in this category (our pricing). It is not counted here: every figure in this index is another provider's own published price, read from its own page.
- 21 to 3
- 23 to 5
- 45 to 8
- 8 to 10
- 110 to 13
- 113 to 15
Bands
| Bucket | Value |
|---|---|
| 1 to 3 | 2 sources |
| 3 to 5 | 2 sources |
| 5 to 8 | 4 sources |
| 8 to 10 | 0 sources |
| 10 to 13 | 1 source |
| 13 to 15 | 1 source |
12 of the 20 named sources read in full publish a figure; 8 publish none, read 19 October 2026.
By component
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| componentsocial security wage base | 184,500USD | 184,500 to 184,500USD | 1 |
| componentstate unemployment new employer rate | 3.71% | 3.4 to 4.03% | 2 |
| componentstatutory minimum wage | 7.25USD | 7.25 to 7.25USD | 1 |
| componentstatutory minimum wage | 26.44AUD | 26.44 to 26.44AUD | 1 |
| componentemployer social security | 6.2% | 6.2 to 6.2% | 1 |
| componentemployer medicare | 1.45% | 1.45 to 1.45% | 1 |
| componentcpp pensionable earnings ceiling | 74,600CAD | 74,600 to 74,600CAD | 1 |
| componentemployer national insurance | 15% | 15 to 15% | 1 |
| componentsuperannuation guarantee | 12% | 12 to 12% | 1 |
| componentfuta net rate | 0.6% | 0.6 to 0.6% | 1 |
| componentfuta standard rate | 6% | 6 to 6% | 1 |
| componentfuta state credit | 5.4% | 5.4 to 5.4% | 1 |
| componentstate payroll tax rate | 5.45% | 5.45 to 5.45% | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (14)
- SSA, contribution and benefit base, read 2026-10-17:
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.
- CRA, CPP contribution rates, maximums and exemptions, read 2026-10-17:
: Maximum annual self-employed contribution 2026 $74,600 $3,500 $71,100 5.95 $4,230.45 $8,460.90
- Fair Work Ombudsman, minimum wages, read 2026-10-17:
As of 1 July 2026, the National Minimum Wage is $26.44 per hour or $1004.90 per week.
- GOV.UK, National Insurance rates and categories, read 2026-10-19:
A 15% 15% 15%
- ATO, how much super to pay, read 2026-10-17:
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.
- US DOL, federal minimum wage, read 2026-10-17:
The federal minimum wage is $7.25 per hour effective July 24, 2009.
- IRS Topic no. 751, Social Security and Medicare withholding rates, read 2026-10-17:
The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total.
- IRS, FUTA credit reduction, read 2026-10-17:
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).
- Revenue NSW, payroll tax rates and thresholds, read 2026-10-17:
Payroll tax in NSW is calculated only on wages above an annual threshold, at a rate of 5.45%.
- IRS, FUTA credit reduction, read 2026-10-17:
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.
- New York DOL, unemployment insurance rate information, read 2026-10-17:
New Employer rate: 4.025% 0.075% 4.1%
- California EDD, payroll tax rates and withholding, read 2026-10-17:
New employers: You are assigned a 3.4 percent UI tax rate for a period of two to three years.
- IRS Topic no. 751, Social Security and Medicare withholding rates, read 2026-10-17:
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.
- US DOL ETA, unemployment insurance tax topic, read 2026-10-17:
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
Read in full, publishes no figure
8 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- US DOL ETA, significant provisions of state UI laws, read 2026-09-19: read in full and no accepted figure on the page
- US DOL, construction prevailing wage (Davis-Bacon), read 2026-10-16: every candidate on the page was refused
- Florida Department of Revenue, reemployment tax, read 2026-10-03: read in full and no accepted figure on the page
- New York Compensation Insurance Rating Board, read 2026-10-17: read in full and no accepted figure on the page
- GOV.UK, rates and thresholds for employers 2026 to 2027, read 2026-10-19: every candidate on the page was refused
- GOV.UK, workplace pensions for employers, read 2026-09-12: every candidate on the page was refused
- GOV.UK, employers' liability insurance, read 2026-09-12: read in full and no accepted figure on the page
- CRA, EI premium rates and maximums, read 2026-09-19: every candidate on the page was refused
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.
102 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (21)
- IRS Topic no. 751, Social Security and Medicare withholding rates(the publisher's own terms; quoted for reporting and comment)
- SSA, contribution and benefit base(the publisher's own terms; quoted for reporting and comment)
- IRS, FUTA credit reduction(the publisher's own terms; quoted for reporting and comment)
- US DOL ETA, significant provisions of state UI laws(the publisher's own terms; quoted for reporting and comment)
- US DOL ETA, unemployment insurance tax topic(the publisher's own terms; quoted for reporting and comment)
- US DOL, federal minimum wage(the publisher's own terms; quoted for reporting and comment)
- US DOL, construction prevailing wage (Davis-Bacon)(the publisher's own terms; quoted for reporting and comment)
- California EDD, payroll tax rates and withholding(the publisher's own terms; quoted for reporting and comment)
- New York DOL, unemployment insurance rate information(the publisher's own terms; quoted for reporting and comment)
- Florida Department of Revenue, reemployment tax(the publisher's own terms; quoted for reporting and comment)
- Texas Workforce Commission, your unemployment tax rates(the publisher's own terms; quoted for reporting and comment)
- New York Compensation Insurance Rating Board(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, National Insurance rates and categories(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, rates and thresholds for employers 2026 to 2027(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, workplace pensions for employers(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, employers' liability insurance(the publisher's own terms; quoted for reporting and comment)
- CRA, CPP contribution rates, maximums and exemptions(the publisher's own terms; quoted for reporting and comment)
- CRA, EI premium rates and maximums(the publisher's own terms; quoted for reporting and comment)
- ATO, how much super to pay(the publisher's own terms; quoted for reporting and comment)
- Fair Work Ombudsman, minimum wages(the publisher's own terms; quoted for reporting and comment)
- Revenue NSW, payroll tax rates and thresholds(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
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.
Cite as: "BurdenRateLedger Labor Burden Components", updated 2026-10-20, https://burdenrateledger.com/datasets/labor-burden-components/.
Download the CSV (14 rows, computed 2026-10-20)