Australia
The universal fixed cost is the 12% superannuation guarantee, now paid every payday under Payday Super. Payroll tax only starts above state thresholds (NSW $1.2M of annual wages, for example), so small employers often pay none. Workers compensation is compulsory everywhere but industry-rated, averaging roughly 1.3% to 1.8% of wages.
- Superannuation guarantee12% (max contribution base A$270,830 a year)
- Payroll tax4.75% to 6.85% by state, above thresholds
- Workers compensationCompulsory, industry-rated (state averages ~1.3-1.8%)
- The super rate has stopped climbing; 12% is the legislated end state.
- From 1 July 2026 contributions must reach the fund within 7 business days of payday.
Source: Australian Taxation Office (12% since 1 Jul 2025; Payday Super from 1 Jul 2026). Checked July 2026.
Canada
Canada's federal layer is CPP (5.95% employer to the C$74,600 ceiling, plus the CPP2 band at 4% up to C$85,000) and EI (1.4 times the employee rate, effectively 2.28% to the C$68,900 maximum). Ontario adds the Employer Health Tax at up to 1.95%, though a C$1M exemption spares most small employers, plus WSIB premiums averaging C$1.23 per C$100. Vacation pay of 4% to 6% is also a true payroll on-cost. Quebec swaps in QPP at 6.30%, QPIP and the Health Services Fund, so the two big provinces genuinely cost differently.
- CPP employer (2026)5.95% of C$3,500-C$74,600 + 4% CPP2 to C$85,000 (max C$4,646.45)
- EI employer (2026)2.282% to C$68,900 (max C$1,572.30)
- Ontario EHTUp to 1.95%; C$1M exemption for eligible employers
- WSIBIndustry-rated, 2026 average C$1.23 per C$100
- Vacation pay4% (under 5 years) / 6% (5+ years)
- Quebec runs a different stack: QPP 6.30%, QPIP 0.602%, reduced EI and the Health Services Fund.
- The caps mean the effective federal rate falls once salaries pass roughly C$85,000.
Source: Canada Revenue Agency (2026 rates from 1 Jan 2026). Checked July 2026.
The maths: Australia
| Salary (local) | Components | Total |
|---|
| 60,000 | Superannuation guarantee A$7,200 | A$7,200 (12.0%) |
| 100,000 | Superannuation guarantee A$12,000 | A$12,000 (12.0%) |
| 150,000 | Superannuation guarantee A$18,000 | A$18,000 (12.0%) |
Plus state payroll tax above thresholds (4.75% to 6.85%) and industry-rated workers compensation.
The maths: Canada
| Salary (local) | Components | Total |
|---|
| 60,000 | CPP employer C$3,362; CPP2 employer C$0; EI employer C$1,369 | C$4,731 (7.9%) |
| 100,000 | CPP employer C$4,230; CPP2 employer C$416; EI employer C$1,572 | C$6,219 (6.2%) |
| 150,000 | CPP employer C$4,230; CPP2 employer C$416; EI employer C$1,572 | C$6,219 (4.1%) |
Plus Ontario Employer Health Tax (up to 1.95% past the C$1M exemption), industry-rated WSIB premiums and 4% to 6% vacation pay.
Sources
Every figure on this page comes from the government source for its market.
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