Payroll Expansion

Regional and Country Expertise

Navigating international payroll expansion can be complex, but CloudPay is here to help.
Our regional payroll experts, stationed across the globe, are able to provide in-depth insights into payroll regulations
and expansion considerations across key markets worldwide. Browse below to access expert-led regional guides for
global payroll expansion, based on years of experience from our regional Payroll Directors.

Carlos Maroto 
Director, AMER Payroll

Estela Gomez 
Director, EMEA Payroll

Jason Wright 
Director, EMEA Payroll

Vishal Kulshrestha 
Director, APAC Payroll

Carlos Maroto 
Director, AMER Payroll

AMER GUIDE

Estela Gomez 
Director, EMEA Payroll

Jason Wright 
Director, EMEA Payroll

EMEA GUIDE

Vishal Kulshrestha 
Director, APAC Payroll

Country Expertise Map

Explore our interactive in-country expertise map. Click on a region to zoom in on
specific countries and discover essential payroll and compliance information at a glance.

AMER

EMEA

APAC

Key global expansion considerations

Beyond regional considerations, truly seamless payroll expansion requires a comprehensive approach
to payment integration and using third-party partners who can provide key local knowledge.
Dive into our dedicated guides to gain deeper insights into global payroll best practices.

Andrea Castellari 
Director, Global Partners

Read our full
global partners guide

Olga Rodriguez 
Director, Payments Operations

Read our full
global payments guide

Minimum wage: CRC 367,108.55 (approx. £575; $725; €690) to CRC 784,139.53 (approx. £1230; $1550; €1480) per month, depending on type of job and level of education
Income tax: 0% to 25% across five bands
Working hours: 48 per week, 8 per day (maximums)

Essential payroll insights:

Minimum wage rates vary substantially (according to education levels and job types) and are reviewed on a regular basis
13th-month ‘Aguinaldo’ salary should be paid in December in time for Christmas
Low income tax rates but high social security contributions
Employers must cover 50% of maternity pay over the four months of maternity leave

Costa Rica Country Guide

Minimum wage: GTQ 3171.90 per month (£315; $405; €370) to GTQ 3634.59 per month (£365; $465; €425), depending on type of work
Income tax: 5% to 7% across two bands
Working hours: 44 per week, 8 per day

Essential payroll insights:

Employees will normally work Monday to Friday, plus Saturday mornings
13th and 14th-month bonuses are required to be paid in July and December respectively
Low income tax rate and low employer social security contributions at 11.67%
Only 15 days paid leave per year, but this is paid at 130% of normal salary

Guatemala Country Guide

Minimum wage: HNL 8134.08 per month (approx. £260; $330, €300) to HNL 15,753.50 per month approx. £500; $640, €590), depending on industry and size of workforce
Income tax: 0% to 25% across five bands
Working hours: 44 per week, 8 per day

Essential payroll insights:

Businesses cannot hire more than 10% foreign workers among their total workforce
13th and 14th-month bonuses are mandatory in July and December respectively
Corporation tax is relatively high at 25% to 30%
Paid leave starts at only 10 days per year, but reaches 20 days after 4 years of service

Honduras Country Guide

Minimum wage: NIO 5196.34 per month (approx. £100; $140; €130) to NIO 11,628,95 per month (approx. £250; $315; €290), depending on profession
Income tax: 0% to 30% across five bands
Working hours: 48 per week, 8 per day

Essential payroll insights:

Overtime is paid at double the normal rate and is limited to nine hours per week
A 13th-month bonus is a legal requirement and should be paid within the first ten days of Decembers
Corporation tax is relatively high at 30%
30 days paid leave per year; some employers mandate that all holidays be taken in one block

Nicaragua Country Guide

Minimum wage: USD 341 per month (approx. £270; €315) to USD 1015 per month (approx. £800; €940), depending on industry and size of business
Income tax: 0% to 25% across three bands
Working hours: 48 per week, 8 per day

Essential payroll insights:

Panama’s main currency is the US dollar
13th-month bonuses are mandatory and paid in three equal installments on April 15, August 15 and December 15
Relatively low social security contributions by employers (between 16.65% and 21.34%)
High paid leave entitlement of 30 days per year

Panama Country Guide

Minimum wage: USD 365 per month (approx. £290, €335)
Income tax: 0% to 30% across four bands
Working hours: 44 per week, 8 per day

Essential payroll insights:

The US dollar and Bitcoin are both legal tender in El Salvador
A 13th-month bonus should be paid around December 20, in time for Christmas
Corporation tax is relatively high at 30%
Only 15 days paid leave, but is paid at normal salary plus a 30% premium

El Salvador Country Guide

Minimum wage: 12,500TK per month (approx. £90; $115; €105)
Income tax: 0% to 25% across six bands
Working hours: 40 per week (extended to 48 with employee agreement)

Essential payroll insights:

Standard day of rest is Friday as Bangladesh has a majority Muslim population
Minimum wage rises have been a sensitive political issue, so expect further increases in the future
Women, men over 65, disabled employees and ‘freedom fighters’ wounded in conflict receive a higher income tax exemption rate
Paternity leave is becoming more commonplace as a voluntary benefit offered by employers

Bangladesh Country Guide

Minimum wage: BND 500 per month (approx. £295; $375; €345), only for banking, finance and IT sectors
Income tax: No income tax
Working hours: 44 per week, 8 per day

Essential payroll insights:

Identity cards required for all foreign workers staying for more than three months
Minimum wage law likely to be rolled out across all sectors in the coming years
Oil and gas businesses are subject to 55% corporation tax (normal rate is 18.5%)
Public holidays that fall on Fridays, being the traditional day of rest for this Muslim country, generally generate a day off on the Saturday

Brunei Country Guide

Minimum wage: 2690 yuan per month (approx. £295; $370; €355) for Shanghai; lower rates elsewhere
Income tax: 3% to 45% across seven bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Minimum wage and social contributions are much higher in bigger cities than in rural areas
13th-month salary payment is customary in time for Chinese New Year
High employer social security contributions of up to 40% — employers must contribute to various social insurance schemes, including pension, medical, unemployment, work injury, and maternity insurance
Low paid leave entitlement, but a large number of public holidays

China Country Guide

Minimum wage: HKD 40 per hour (approx. £4.00; $5.10; €4.70)
Income tax: 2% to 17% across five bands
Working hours: No set limits; 9am to 6pm Monday to Friday is common

Essential payroll insights:

Employers must apply for work visas for foreign workers before starting work
Pay packages often include benefits such as extra paid leave, health insurance, housing allowances and company cars
Relatively low social security contributions by employers (up to 7%), but employers must contribute to the Mandatory Provident Fund (MPF) for their employees
Only seven to 14 days paid leave per year, depending on length of service

Hong Kong Country Guide

Minimum wage: IDR 5,067,381 per month(approx. £255; $325; €300) for Jakarta
Income tax: 5% to 35% across five bands
Working hours: 40 per week

Essential payroll insights:

Oral contracts are allowed but only with a written letter of appointment
Minimum wage rates vary between provinces and are subject to regular review
Relatively low social security contributions for employers (10.24-11.74%)
Only 12 days of paid leave per year, but 16 days of paid public holidays

Indonesia Country Guide

Minimum wage: 178 rupees per day (approx £1.70; $2.15; €1.95)
Income tax: 0% to 30% across six bands
Working hours: 40 per week (extended to 48 with employee agreement)

Essential payroll insights:

Different provisions and protections in place for blue-collar and white-collar workers
Annual bonus of 8.33%-20% for all employees earning 21,000 rupees per month or less, in businesses employing at least 20 people
Has a complex tax system with both federal and state level taxes
Offering more than the statutory 15 days of paid leave is commonplace; public holidays vary substantially from one state to another

India Country Guide

Minimum wage: 1113 yen per hour (approx. £6.10; $7.80; €7.10) for Tokyo
Income tax: 5% to 45% across seven bands
Working hours: 40-44 per week

Essential payroll insights:

Strong culture of long hours and presenteeism (but less so for foreign workers)
Minimum wages vary across Japan’s 47 different prefectures
High social security contributions by employers (up to 26.38%)
Many employees don’t use all their paid leave, even when rolled over into the following year

Japan Country Guide

Minimum wage: 9860 won per hour (approx. £6.00, $7.60, €7.00)
Income tax: 6% to 45% across eight bands
Working hours: 40 per week

Essential payroll insights:

Maximum of 440 hours per year overtime; no more than 52 hours work per week, overtime inclusive
Mandates contributions to the National Pension Scheme (NPS) and National Health Insurance (NHI)
Up to 18.6% worker accident compensation contribution by employers, depending on the industry
All businesses with at least 5 employees must now pay their staff paid leave for public holidays

South Korea Country Guide

Minimum wage: LKR 12,500 per month (approx. £32; $40; €37)
Income tax: 6% to 36% across six bands
Working hours: 45-48 per week (varying according to type of work)

Essential payroll insights:

Written contracts are not a legal requirement
Bonuses are relatively uncommon within the public sector
Tax bands have changed regularly in recent years
25 days of public holidays a year, but not all industries pay employees for this time off

Sri Lanka Country Guide

Minimum wage: RM 1500 per month (approx. £250; $315; €295)
Income tax: 0% to 30% across 11 bands
Working hours: 45 per week (40 is the most common arrangement)

Essential payroll insights:

Recently increased the wage ceiling for Social Security Organization (PERKESO) monthly contributions
A new minimum wage model is in the pipeline which will guarantee higher earnings for skilled workers
Non-residents are taxed at a flat rate of 30% on all earnings in Malaysia
Paid leave entitlement starts at 8 days but businesses regularly offer more

Malaysia Country Guide

Minimum wage: 316 pesos (approx. £4.30; $5.45; €5.20) to 645 pesos per day (approx. £8.80; $11.10; €10.60), varying by location and profession
Income tax: 0% to 35% across six bands
Working hours: 40-48 per week, 8 per day

Essential payroll insights:

Oral contracts are permitted and union activity is rare
13th-month bonus should be paid in December, or can be paid in two instalments in June and December
Employer social security contributions are relatively low at 13.5-14.5%, but there are mandatory contributions to the Social Security System (SSS), Pag-IBIG Fund, and PhilHealth
Paid leave entitlement is only five days per year, but many employers offer substantially more

Philippines Country Guide

Minimum wage: 32,000 rupees per month (approx. £90; $115; €100)
Income tax: 0% to 35% across six bands
Working hours: 45 per week, 9 per day

Essential payroll insights:

Contracts should be clear and concise, as literacy rates are around 70% for men and 45% for women
Minimum wage rose 83% from 2019 to 2023 – but deterioration of currency means little difference in Western currency terms
Social security contributions are low — 5% for employers, 1% plus 40 rupees per month for employees
Paid leave is one 2-week block, but this can be fully carried over into the following year if the employee chooses

Pakistan Country Guide

Minimum wage: Not established (base levels applied in limited, mainly low-paid, industries)
Income tax: 0% to 24% across thirteen bands
Working hours: 44 per week, 8 per day

Essential payroll insights:

Different overtime rates for white-collar and blue-collar workers
No overall minimum wage, but average wages are high at around S$5200 per month (approx £3100; $3900; €3700)
Employers pay an extra 350 US dollars per month in social security contributions for foreign workers, and EORs are banned from applying for work passes for foreign employees
Low paid leave entitlement of 7 to 14 days, increasing with service

Singapore Country Guide

Minimum wage: 330 baht per hour (approx. £7.50; $9.50; €8.60)
Income tax: 0% to 35% across eight bands
Working hours: 40-44 per week, 8 per day

Essential payroll insights:

Foreign businesses must have at least 3 million baht in capital per foreign employee they wish to hire, and at least 80% of their workforce must be Thai
No 13th-month bonus requirement, which is a rarity for the region
Social security contributions for employers are low — between 5.2% and 6%
Employees should be paid for as many as 20 days of public holiday each year

Thailand Country Guide

Minimum wage: TWD$27,470 per month (approx. £700; $880; €900)
Income tax: 5% to 40% across five bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

2 mandatory days off per week (one can be worked as overtime with employee agreement)
13th-month bonus paid in time for Lunar New Year; 14th-month bonuses are also commonplace
No income tax exemption threshold, but employee social contributions are low (4.151%)
Employees aren’t necessarily paid for public holidays, but days off in lieu must be provided if public holidays are worked

Taiwan Country Guide

Minimum wage: VND 3,445,000 per month (approx. £110; $140; €130) to VND 4,960,800 per month (approx. £160; $200; €185), depending on area
Income tax: 5% to 35% across seven bands
Working hours: 48 per week, 8 per day

Essential payroll insights:

Overtime is limited to 4 hours a day, 60 a month, and 200 a year
A 13th-month bonus is mandatory, and can be paid either in December or in time for Tet, the Vietnamese new year in January/February
Non-residents are taxed at a flat rate of 20%
12 days of public holidays per year, 7 of which fall around Tet

Vietnam Country Guide

Minimum wage: KHR 818,800 per month (approx. £160; $200; €185) for the textiles, clothing, footwear and travel industries
Income tax: 0% to 20% across five bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Collective bargaining has a strong influence in some industries
A 13th-month bonus should be paid over two installments in June and December
Very low employer social security contributions at 5.4%
22 days of public holidays, but employers aren’t required to give all of them as time off

Cambodia Country Guide

Minimum wage: AU$23.23 per hour (approx. £12.30; $15.60; €14.30)
Income tax: 0% to 45% across six bands (32.5% to 45% for foreign residents)
Working hours: 38 per week

Essential payroll insights:

Strict restrictions around hiring non-Australian workers
Severance pay rates increase according to length of service
Employers must provide workers’ compensation insurance
Paid ‘Long Service Leave’ of 2-3 months after 10 years of service

Australia Country Guide

Minimum wage: NZD 23.15 per hour (approx. £11.20; $14.00; €13.00)
Income tax: 10.5% to 39% across five bands
Working hours: No fixed working week; 40 per week is the most common arrangement

Essential payroll insights:

Employees will negotiate their own terms; collective bargaining is rare
Minimum wage rate is 20% lower for inexperienced employees and trainees
Many employers contribute to the voluntary KiwiSaver retirement scheme
Parental leave entitlement is being gradually expanded through new legislation

New Zealand Country Guide

Minimum wage: MAD 3111.39 per month (approx. £245; $310; €290)
Income tax: 0% to 38% across 6 bands
Working hours: 44 per week, maximum 10 per day

Essential payroll insights:

Foreign workers can only be hired if a particular role cannot be filled by a Moroccan or other residents in Morocco
Minimum wage rates vary across the private, agricultural and public sectors
Employee social security contributions can run up to 25.71%
Paid leave is accrued monthly, starting at 1.5 days per month

Morocco Country Guide

Minimum wage: MUR 16,500 per month (approx. £285; $360, €335)
Income tax: 0% to 20% across 11 bands
Working hours: 45 per week, 9 per day

Essential payroll insights:

Any employee working more than two hours of overtime in a shift is entitled to a meal or a meal allowance
A 13th-month bonus is mandatory and should be paid in December
Relatively low corporation tax (15%) and employer social security contributions (up to 15.5%)
22 days paid leave, plus 15 days of public holidays

Mauritius Country Guide

Minimum wage: TZS 120,000 per month (approx. £37, $47, €43) to TZS 592,000 per month (approx. £185, $230, €215)
Income tax: 0% to 30% across five bands
Working hours: 45 per week, 9 per day

Essential payroll insights:

Written contracts with basic information are a legal requirement
Minimum wage rates vary widely, according to the profession
Income tax rates are around one-third lower in Zanzibar
Paid leave entitlement is high at 28 days per year

Tanzania Country Guide

Minimum wage: 25.42 rand per hour (approximately £1.10; $1.40; €1.24)
Income tax: 18% to 45% across seven bands
Working hours: 45 per week, 9 per day

Essential payroll insights:

Overtime limits of 3 hours per day and 10 per week
Average wages are much higher than the statutory minimum
Social security contributions are low (2% employers, 1% employees)
Most paid leave is taken as a single 3-week block

South Africa Country Guide

Minimum wage: 1379 reais per month (approx. £225, $285, €260)
Income tax: 0% to 27.5% across five bands
Working hours: 44 per week, maximum 8 per day

Essential payroll insights:

Collective bargaining heavily influences employment agreements and conditions, a common condition of which is a 40% salary advance mid-month
Various benefits are frequently rolled into employee wages, including food, housing, clothing, phone contracts, gym memberships and more
Employer social security contributions are high – between 38.58% and 45.38%
30 days of paid leave per year, paid at 133.33% of the normal rate, and generally taken in one or two long blocks

Brazil Country Guide

Minimum wage: VES 130 per month (approx. £1.60; $2.00; €1.90)
Income tax: 6% to 34% across eight bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Economic and political turbulence means inflation rates are very high
13th-month bonuses are mandatory and generally paid in December
Employer social security contributions can run as high as 27%
Up to 30 days paid leave after long service, plus 14 days of public holidays

Venezuela Country Guide

Minimum wage: ARS 296,832 per month (approx. £220; $280; €260) as of March 2025
Income tax: 5% to 35% across nine bands
Working hours: 48 per week (maximum), 8 per day

Essential payroll insights:

Afternoon siestas are still generally observed outside Buenos Aires
Economic turbulence and inflation mean minimum wage rates are rising and employers will increase salaries several times each year
High social security contributions by employers (over 29% at highest rate)
Public holidays are often announced at short notice; holidays that fall in midweek tend to get moved to the previous or following Monday

Argentina Country Guide

Minimum wage: BOB 2362 per month (approx. £265; $340; €315)
Income tax: 13%
Working hours: 48 per week, 8 per day

Essential payroll insights:

Overtime is paid at double the normal rate and is limited to two hours per day (unless varied by collective bargaining)
A 13th-month bonus in December is mandatory, as are profit-sharing bonuses
Low income tax rate and relatively low employer social security contributions at 16.71%
Paid leave gradually increases from 15 days per year to 30, according to length of service

Bolivia Country Guide

Minimum wage: 1.3 million pesos per month (approx. £260; $330; €305)
Income tax: 0% to 39% across seven bands
Working hours: 46 hours per week

Essential payroll insights:

Standard working week to be reduced to 42 hours by July 2026
Wages usually include transport allowances; low-income workers also get allowances for work clothing and footwear
High social security contributions by employers (up to 36.46%)
Paid time off for 18 days of public holidays per year, plus a paid leave block of 3 weeks

Colombia Country Guide

Minimum wage: CLP 460,000 per month (approx. £380; $480; €440)
Income tax: 0% to 40% across eight bands
Working hours: 45 per week

Essential payroll insights:

The standard working week will be reduced to 40 hours by 2028
Minimum wage rates are likely to rise and are reviewed every six months
Foreign workers are taxed on worldwide income after their first three years in Chile
Unused paid leave can be rolled over for up to two years

Chile Country Guide

Minimum wage: PEN 1025 per month (approx. £210, $265, €250)
Income tax: 0% to 30% across six bands
Working hours: 48 per week

Essential payroll insights:

No cap on overtime hours
Paying travel and housing allowances is commonplace
Employee social security contributions can run up to 28.72%
Relatively high paid leave entitlement of 30 days per year

Peru Country Guide

Minimum wage: UYU 22,268 per month (approx. £450; $570; €525)
Income tax: 0% to 36% across eight bands
Working hours: 44 per week (48 in heavy industry), 8 per day

Essential payroll insights:

Overtime is paid at double the normal rate, and 2.5 times on rest days or public holidays
Highest minimum wage rate of any South American country
Employers must remit tax and social security payments monthly
15 days of public holidays, but only 5 are legally required to be paid

Uruguay Country Guide

Minimum wage: USD 460 per month (approx. £360; €420)
Income tax: 0% to 37% across ten bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Collective bargaining can influence salary and overtime rates
13th and 14th-month bonuses are mandatory at Christmas and Easter respectively
Corporation tax is 25%, reduced to 22% for some new investments
11 days of public holidays each year, many of which fall on Fridays

Ecuador Country Guide

Minimum wage: PYG 2,680,370 per month (approx. £290; $370; €335)
Income tax: 0% to 10% across two bands
Working hours: 48 per week, 8 per day

Essential payroll insights:

Collective bargaining is rare and written contracts are not explicitly required
A 13th-month bonus in December is mandatory
10% income tax only applies to employees earning at least three times the minimum wage
Paid leave gradually increases from 12 days per year to 30, according to length of service

Paraguay Country Guide

Minimum wage: C$17.30 per hour (approx. £9.70; $12.10; €11.60)
Income tax: 15% to 33% across five bands, plus provincial taxes
Working hours: 40 per week, 8 per day (higher in some provinces)

Essential payroll insights:

Substantial differences between the provinces across several areas
Payroll can be run weekly, bi-weekly, semi-monthly, monthly or annually.
Employer social security contributions are relatively low (maximum of 8.27%)
Paid leave is relatively low at two weeks per year (three weeks after five years of service)

Canada Country Guide

Minimum wage: $7.25 per hour (approx. £5.75; €6.90)
Income tax: 10% to 37% across seven bands
Working hours: No federal limit (overtime applies to work over 40 hours per week)

Essential payroll insights:

Most workers can be released at any time for almost any reason, although collective bargaining often provides more protection
The majority of states apply their own minimum wage, which is usually substantially higher than the federal minimum
Income tax rates vary according to marital status
Paid leave, including parental leave, sick leave and paid time off on public holidays, is entirely at the employer’s discretion. No entitlements are enshrined in federal law and there is only limited legislation at the state level

United States Country Guide

Minimum wage: 278.80 pesos per day (approximately £10.90; $13.70; €13.10)
Income tax: 1.92% to 35% across eleven bands
Working hours: 48 per week

Essential payroll insights:

No more than 10% of a company’s workforce can be non-Mexican
10% profit-sharing bonus is a legal requirement for all employees except directors and managers
High employer social security contributions by regional standards (up to 41%)
Employees receive a 25% ‘prima’ bonus to cover their paid leave entitlement

Mexico Country Guide

Minimum wage: BSD 260 per week (approx. £205, €240)
Income tax: No income tax
Working hours: 40 per week, 8 per day

Essential payroll insights:

Collective bargaining is commonplace
Christmas bonuses are discretionary but are paid by many businesses
Businesses are required to pay license fees of up to 1.25% of their turnover
Paid leave starts at 2 weeks per year, rising to 3 weeks after 7 years of service

Bahamas Country Guide

Minimum wage: DOP 14,232 to 25,116 per month (varying according to size of workforce or turnover)
Income tax: 0% to 25% across four bands
Working hours: 444 per week, 8 per day

Essential payroll insights:

Work permit or temporary residency required for foreign workers
13th-month bonuses are not legally required, but are customary in December
Income tax rates have been relatively stable in recent years
Low paid leave entitlement of 14 days, rising to 18 days after five years of service

Dominican Republic Country Guide

Minimum wage: JSD 13,000 per week (approx. £65, $85, €80)
Income tax: 0% to 30% across three bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

All 7 days of the week can be considered working days, although most employees only work 5 of them
The minimum wage rate almost doubled in the space of 18 months in 2022 and 2023
Relatively low employer social security contribution at 12.5%
Paid leave entitlement is low at 2 weeks per year, rising to 3 weeks after 10 years of service

Jamaica Country Guide

Minimum wage: TTD 820 per week (approx. £95; $120; €110)
Income tax: 0% to 30% across three bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Oral contracts are allowed, but all new employees still have to be registered with the National Insurance Board
13th-month bonuses are not customary; discretionary bonuses are generally performance-based
High corporation tax rates of 30% to 35%
Paid leave entitlement is decided entirely in employment contracts or through collective bargaining

Trinidad and Tobago Country Guide

Minimum wage: Not established
Income tax: 0% to 55% across seven bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Collective bargaining and union activity is strong
Minimum wage rate has risen by around 50% in four years with further rises possible every six months
Complex variety of employer social security contributions
Most employees take their paid leave as one long block in the summer

Austria Country Guide

€1994.18 per month (approx. £1700; $2200)
Income tax: 25% to 50% across four bands
Working hours: 38 per week

Essential payroll insights:

Different regulations apply to blue-collar and white-collar workers in several areas under Belgian employment law
Management, plus workers in hospitality and entertainment, are exempt from overtime limits
Employees pay 13.07% social security, plus community taxes of up to 9%
Unused paid leave cannot be carried over from one year to the next

Belgium Country Guide

Minimum wage: BAM 900 per month (approx. £395; $500; €460) to BAM 1000 per month (approx. £435; $555; €510), depending on region
Income tax: 10%
Working hours: 40 per week, 8 per day

Essential payroll insights:

Employment law varies substantially between the Federation of Bosnia & Herzegovina, the Republika Srpska, and the District of Brčko
Christmas bonuses are not legally required but are customary
Low corporation tax rate of 10%
Paid leave is 20 to 30 days per year, and unused leave can be carried over into the first half of the following year

Bosnia and Herzegovina Country Guide

Minimum wage: BGN 933 per month (approx. £410; $520; €480)
Income tax: 10%
Working hours: 40 per week, 8 per day

Essential payroll insights:

Foreign workers are entitled to the same rights as Bulgarian citizens and are generally covered by the same tax and workplace laws
Bonus payments aren’t legally required but are expected by many employees
Low corporation tax rate of 10%
Very high maternity leave entitlement of 410 days, paid by social security at 90% of normal salary

Bulgaria Country Guide

Minimum wage: CHF 24 per hour (approx. £21.40; $27.40; €25.00) for Geneva
Income tax: up to 13.2%, plus cantonal and communal taxes
Working hours: 40-45 per week (varying between cantons)

Essential payroll insights:

Strong, constructive relationships between unions and employers
Minimum wage rates are very high and vary from one canton to the next
Extremely complex tax and social security regime
Unused paid leave can be carried over into the following year

Switzerland Country Guide

from 19,500 Kč per month (approx. £690; $880; €790) to 37,800 Kč per month (approx. £1350; $1700; €1550)
Income tax: 15% to 23% across two bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Collective bargaining is commonplace in many industries
Minimum wages vary across eight different groups of professions
High social security contributions by employers (up to 33.8%)
Unused paid leave can be carried over into the following year at the employer’s discretion

Czechia Country Guide

Minimum wage: €12.82 per hour (approx. £10.70; $13.40)
Income tax: 0% to 45% across four bands
Working hours: 40 per week, 8 per day (48 per week maximum)

Essential payroll insights:

All employees have the right to join a union or collective labor agreement
Severance pay is not legally required unless the employee is terminated without notice or made redundant (many employers choose to offer half a month’s salary per year of service)
Employer social security contributions of 21.84% are low by western European standards
Paid leave entitlement can be varied by collective bargaining (statutory minimum is 20 days)

Germany Country Guide

Minimum wage: set by collective bargaining
Income tax: 12.1% or 15% across two bands (plus 8% labor market tax and 25% municipal tax)
Working hours: 37.5 per week

Essential payroll insights:

Overtime is uncommon as Danes value their work/life balance
Among the highest average wages in the world at around 545,000 DKK per year (approx. £63,000; $80,000; €73,000)
Tax contributions are high but social security contributions are low
Different holiday pay regulations for white-collar and blue-collar workers

Denmark Country Guide

Minimum wage: €1184 per month (approx. £985; $1250)
Income tax: 19% to 47% across six bands
Working hours: 40 per week

Essential payroll insights:

Collective bargaining can influence and adjust many areas of employment law and statutory minimums
Collective bargaining can influence and adjust many areas of employment law and statutory minimums
Employer social security contributions are high at 33.59%
Wide range of leave entitlements, including 15 days for getting married, one day for moving house, and two weeks of additional maternity leave for breastfeeding

Spain Country Guide

Minimum wage: Not established
Income tax: 12.64% to 44% across five bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

‘Duty of loyalty’ is built into employment, for both employees and employers
High average salary at around €3800 a month (approx. £3250; $4100); benefits are often included in pay packages
Non-residents are taxed at a flat rate of 35% on income sourced in Finland
24 days paid leave, including any Saturdays taken off, regardless of normal Monday-Friday working patterns

Finland Country Guide

Minimum wage: €11.88 per hour (approx. £9.90; $12.50)
Income tax: 0% to 45% across five bands
Working hours: 35 per week

Essential payroll insights:

Employment contracts must be drafted in French
13th-month salary payable at the end of the year
Employer social security contributions can run as high as 55.16%
High paid leave entitlement of 25 days, reflecting strong cultural focus on work/life balance

France Country Guide

Minimum wage: £12.21 per hour (approx. $15.40; €14.70)
Income tax: 0% to 45% across four bands
Working hours: 40 per week

Essential payroll insights:

New immigration system in place now that the UK is no longer in the European Union
Lower minimum wage rates apply to apprentices, and employees under 23
Employer National Insurance contributions increased in April 2025, and IR35 rules make employers responsible for classifying contractors’ employment status
Paid leave entitlement is 20 days, and carryover is at the employer’s discretion

United Kingdom Country Guide

Minimum wage: Not established
Income tax: 20%
Working hours: 40 per week, 8 per day

Essential payroll insights:

Working days generally start and finish later than would be normal in Western Europe
Wages are determined by collective bargaining
Only 2% social security contribution by employers
24 days paid leave, plus 17 days of public holidays

Georgia Country Guide

Minimum wage: €780 per month (approx. £670, $840)
Income tax: 9% to 44% across five bands
Working hours: 40 per week, maximum of 10 per day

Essential payroll insights:

Overtime rates are relatively low, at 20%-40% extra depending on the time of day
Statutory minimum wages increase by 10% after each of 3, 6, and 9 years of service
Corporation tax has been cut from 28% to 22% to encourage foreign investment
Public holidays that fall on Sundays are observed on the following Monday instead

Greece Country Guide

Minimum wage: €840 per month (approx. £720; $910)
Income tax: 15% to 35.4% across two bands which vary by municipality
Working hours: 40 per week, 8 per day

Essential payroll insights:

Overtime is limited to 180 hours per year but this can be extended through collective bargaining
Employee benefits are common, including Christmas bonuses, meal allowances, voluntary pension contributions, and health and travel insurance
Low corporation tax rate of 18%, reducing to 10% for organizations turning over less than €1 million per year
Low corporation tax rate of 18%, reducing to 10% for organizations turning over less than €1 million per year

Croatia Country Guide

Minimum wage: HUF 266,800 per month (approx. £585; $745; €685)
Income tax: 15%
Working hours: 40 per week, 8 per day

Essential payroll insights:

Collective bargaining can influence salary and overtime rates
Higher minimum wage rate of HUF 326,000 per month (approx. £715; $910; €835) for jobs requiring secondary-level education or vocational training
Low rates of corporation tax (9%) and employer social security contribution (13%)
Paid leave varies between 20 and 30 days per year, depending on age and experience

Hungary Country Guide

Minimum wage: €12.70 per hour (approx. £11.00; $13.70)
Income tax: 20% to 40% across two bands
Working hours: 39 per week

Essential payroll insights:

Contractors are not afforded full rights under employment law
Overtime rates can be negotiated between employer and employee; work on Sundays is expected to be paid at much higher rates
40% tax threshold varies according to relationship/marital status
Many businesses, including shops, still close on Sundays

Ireland Country Guide

Minimum wage: €924 per month (approx. £790; $1000)
Income tax: 20% to 32% across two bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Collective bargaining is rare
The minimum wage rate has more than doubled in the space of five years
Very low social security contributions by employers (between 1.61% and 2.87%)
16 days of public holidays each year

Lithuania Country Guide

Minimum wage: €2570.90 per month (approx. £2200; $2800)
Income tax: 0% to 42% across 23 bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Employers must announce a job vacancy to the National Employment Administration prior to soliciting a candidate or offering a contract
50% tax exemption to any profit-sharing bonuses employees receive
Very complex income tax structure with a large number of narrow tax bands
26 days paid leave per year, which is often increased through collective bargaining

Luxembourg Country Guide

Minimum wage: €700 per month (approx. £585; $725)
Income tax: 20% to 31% across three bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Working week limited to 35 hours a week for some hazardous jobs
The minimum wage was increased three times between 2021 and 2024
Corporation tax has been increased to 25%
Extra paid leave is given to employees with children

Latvia Country Guide

Minimum wage: €1968.85 per month (approx. £1660; $2150)
Income tax: No income tax
Working hours: 39 per week

Essential payroll insights:

Monegasque nationals get top priority in recruitment, followed by their spouses and partners, then residents
Unusually for Europe, a 13th-month bonus is mandatory (5% of annual salary)
French nationals are required to pay income tax on any earnings they make in Monaco, but everyone else is exempt
Generous paid leave entitlement of 30 days per year

Monaco Country Guide

Minimum wage: €213.54 per week (approx. £185, $230)
Income tax: 0% to 35% across four bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Collective bargaining and Wage Regulation Orders have a strong influence
Statutory bonus of €135.10 (approx. £115, $145) paid every 6 months
Tax thresholds vary according to relationship/marital status
24 days paid leave, plus 14 days of public holidays

Malta Country Guide

Minimum wage: €13.27 per hour (approx. £11.40, $14.30)
Income tax: 9.32% to 49.5% across three bands
Working hours: 40-45 per week

Essential payroll insights:

Collective bargaining can overrule employment law if favorable to the employee
Unlike most Western European countries, 13th-month bonuses are expected at year-end
All social security contributions are made by employers (up to 25.29%) and expats can be paid up to 30% of their wages tax-free (until 2027)
Statutory paid leave is 20 days per year, but many businesses offer 30 or more voluntarily

Netherlands Country Guide

Minimum wage: Not established
Income tax: 22% to 39.6% across five bands
Working hours: 40 per week

Essential payroll insights:

Overtime is limited to 200 hours per year
Collective bargaining has determined minimum wage rates that vary across industries
High tax rates in a high-wage economy with a high standard of living
25 days paid leave is commonplace, with 15 taken as one block in the summer

Norway Country Guide

Minimum wage: 4300 złoty/month (approx. £855; $1090; €990)
Income tax: 0%, 12% and 32% across three bands
Working hours: 40 per week (max. 8 per 24-hour period)

Essential payroll insights:

Overtime can be paid as time off in lieu with employee agreement
Minimum wage rate has risen by around 50% in four years with further rises possible every six months
Requires payment of hours by the 10th of the month
Most employees take their paid leave as one long block in the summer

Poland Country Guide

Minimum wage: €11,480 per year (approx. £9900; $12,400)
Income tax: 14.5% to 48% across nine bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Long lunch breaks remain common, breaking up working days that run from around 9am to 7pm
Employees receive 14 paychecks a year — regular monthly payments, plus extras for holiday (June) and Christmas (December)
Employers make 26.5% social security contributions
Total of 13 paid national holidays, plus extra holidays that vary across different local municipalities

Portugal Country Guide

Minimum wage: RON 3300 per month (approx. £515, $655, €605)
Income tax: 10%
Working hours: 40 per week, 8 per day

Essential payroll insights:

Overtime is limited to 8 hours per week
Minimum wage rates have quadrupled in 10 years so further increases are likely
Very low employer social security contribution of 6.25%
20 days paid leave per year, half of which is taken as a block in the summer

Romania Country Guide

Minimum wage: RSD 271 per hour (approx. £2.00; $2.50; €2.30)
Income tax: 0% to 15% across three bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Overtime is limited to 8 hours per week
Automatic entitlement of at least 0.4% pay rise every year
Low employer social security contribution of 15.15%
Unused holiday days can be carried over into the first half of the following year

Serbia Country Guide

Minimum wage: Not established
Income tax: 30% to 55%, depending on earnings
Working hours: 40 per week

Essential payroll insights:

Strong employment laws and heavy collective bargaining influence support a stable economy
Wage rates are determined by collective bargaining across different industries
Tax rates are high, as are employer social security contributions (31.42%)
Paid leave entitlement is 25 days, but 20 days are taken in one summer block, with the dates decided in consultation with the employer

Sweden Country Guide

Minimum wage: €1253.90 per month (approx. £1070; $1360)
Income tax: 16% to 50% across five bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Collective bargaining can vary working arrangements substantially between different industries
Christmas bonuses are not legally required but are common
Corporation tax was increased from 19% to 22% at the start of 2024
15 days of public holiday each year, but paid time off is only given for 11 of them

Slovenia Country Guide

Minimum wage: 8000 hryvnias per month (approx. £170; $210; €195)
Income tax: 18%, plus 1.5% military tax
Working hours: 40 per week, 8 per day

Essential payroll insights:

Overtime is limited to 120 hours per year and paid at double the normal rate
The minimum wage rate is likely to increase substantially in the near future, and not always at the same time each year
Employers make 22% social security contributions; employees only 0.6%
Paid leave entitlement is 24 days per year

Ukraine Country Guide

Minimum wage: TRY 20002.5 per month (approx. £520; $650; €610)
Income tax: 15% to 40% across five bands
Working hours: 45 per week (maximum 11 per day)

Essential payroll insights:

Work permits are required for all foreign workers (unless the company has arranged for an exception)
Minimum wage rates are rising rapidly and are reviewed every six months
High rates of inflation mean tax rates are also subject to regular review
Paid leave ramps up with long service, starting at 14 days and reaching 26 days after 15 years of service

Turkey Country Guide

Minimum wage: €750 per month (approx. £640; $810)
Income tax: 19%
Working hours: 40 per week, 8 per day

Essential payroll insights:

Overtime pay regulations are not applied to managers and executives
Minimum wage rates are routinely raised at the start of each year
Very high employer social security contributions of 35.2%
Paid leave varies between 20 and 33 days per year, depending on age and profession

Slovakia Country Guide

Minimum wage: Not established
Income tax: 31.45% to 46.52% across three bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Heavy influence of collective bargaining, although employees can negotiate additional terms individually
Relatively high average wage of ISK 808,000 per month (approx. £4600; $5900; €5400)
Employer social security contributions run up to a maximum of 20.75%
All paid leave is expected to be taken as one block in the summer

Iceland Country Guide

Minimum wage: Not established
Income tax: 23% to 43% across three bands
Working hours: 40 per week, 8 per day (48 per week maximum)

Essential payroll insights:

Earnings are substantially lower in the south of the country than the north
Wage rates are regularly set by collective bargaining and a 13th month salary must be paid in December
High income tax rates, and high employer social security contributions (up to 41%, including payments into severance tax fund)
Paid leave starts at four weeks, but is often negotiated higher through collective bargaining

Italy Country Guide

Minimum wage: AZN 345 per month (approx. £160; $200; €185)
Income tax: 0% to 14% across two bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Overtime is paid at double the normal rate
Minimum wage rate has almost tripled since 2017
Social security contributions increase in percentage terms as earnings increase
Relatively high 24 days of public holiday each year

Azerbaijan Country Guide

Minimum wage: Not established
Income tax: No income tax
Working hours: 48 per week, 8 per day (reduced to 36 per week, 6 per day during Ramadan)

Essential payroll insights:

Monday-to-Friday ‘Westernised’ working week took effect in 2022
No minimum wage, but the ‘basic needs’ of employees must be met by their wages
Social security contributions are 12.5% employer (15% in Abu Dhabi) and 5% employee
Unused paid leave can be carried over into the following year at the employer’s discretion

United Arab Emirates Country Guide

Minimum wage: ILS 5700 per month (approx. £1220; $1570; €1430)
Income tax: 10% to 50% across seven bands
Working hours: 42 per week (maximum 12 per day)

Essential payroll insights:

Overtime is limited to 16 hours per week
Government-mandated ‘recreation payment’ to be made to employees each summer
Social security contributions increase in percentage terms as earnings increase
The afternoon before a public holiday is generally given as paid time off

Israel Country Guide

Minimum wage: KWD 75 per month (approx. £190; $245; €225)
Income tax: No income tax
Working hours: 40-48 per week

Essential payroll insights:

The working week runs from Sunday to Thursday
The vast majority of jobs pay substantially more than the statutory minimum wage
Plans to introduce VAT have been shelved
30 days paid leave per year

Kuwait Country Guide

Minimum wage: 4000 riyals per month (approx. £850; $1070; €990) for the private sector
Income tax: No income tax
Working hours: 48 per week, 8 per day (reduced to 36 per week, 6 per day during Ramadan)

Essential payroll insights:

Fixed-term contracts become rolling contracts after 4 years, or if renewed 3 times
Fixed-term contracts become rolling contracts after 4 years, or if renewed 3 times
Non-residents will have to pay tax on dividends, interests and royalties (rates vary according to tax treaties)
Paid leave entitlement is high — 21 days, rising to 30 days after five years of service — but there are only 4 public holidays each year

Saudi Arabia Country Guide

Minimum wage: BSD 260 per week (approx. £205, €240)
Income tax: No income tax
Working hours: 40 per week, 8 per day

Essential payroll insights:

Collective bargaining is commonplace
Christmas bonuses are discretionary but are paid by many businesses
Businesses are required to pay license fees of up to 1.25% of their turnover
Paid leave starts at 2 weeks per year, rising to 3 weeks after 7 years of service

Bahamas Country Guide

Minimum wage: DOP 14,232 to 25,116 per month (varying according to size of workforce or turnover)
Income tax: 0% to 25% across four bands
Working hours: 444 per week, 8 per day

Essential payroll insights:

Work permit or temporary residency required for foreign workers
13th-month bonuses are not legally required, but are customary in December
Income tax rates have been relatively stable in recent years
Low paid leave entitlement of 14 days, rising to 18 days after five years of service

Dominican Republic Country Guide

Minimum wage: JSD 13,000 per week (approx. £65, $85, €80)
Income tax: 0% to 30% across three bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

All 7 days of the week can be considered working days, although most employees only work 5 of them
The minimum wage rate almost doubled in the space of 18 months in 2022 and 2023
Relatively low employer social security contribution at 12.5%
Paid leave entitlement is low at 2 weeks per year, rising to 3 weeks after 10 years of service

Jamaica Country Guide

Minimum wage: TTD 820 per week (approx. £95; $120; €110)
Income tax: 0% to 30% across three bands
Working hours: 40 per week, 8 per day

Essential payroll insights:

Oral contracts are allowed, but all new employees still have to be registered with the National Insurance Board
13th-month bonuses are not customary; discretionary bonuses are generally performance-based
High corporation tax rates of 30% to 35%
Paid leave entitlement is decided entirely in employment contracts or through collective bargaining

Trinidad and Tobago Country Guide