How each country is calculated
🇩🇪 Germany
Pension 9.3% and unemployment 1.3% up to €101,400; health 7.3% plus 1.45% (half the 2.9% average additional rate) and long-term care 1.8% up to €69,750; about 1.6% for accident insurance and the U2/insolvency levies. Permit: EU Blue Card at €50,700, or €45,934.20 for shortage occupations and recent graduates. One-off cost: the optional €411 fast-track procedure.
🇳🇱 Netherlands
Unemployment 2.74% (7.74% on fixed-term contracts), disability 7.63% (6.27% for small employers), return-to-work fund about 1.52% and the health levy 6.10%, all up to €79,409. Permit: highly skilled migrant at €5,942 a month (age 30+) or €4,357 (under 30), excluding holiday allowance. Only an IND-recognised sponsor can apply: €5,080 once (€2,539 for small companies) plus €423 per permit. The 30% ruling (salary above €48,013) lets you pay part of the salary tax-free, which raises the hire's net pay at no extra cost.
🇦🇹 Austria
Social insurance 20.98% up to €97,020 a year (€6,930 a month plus €13,860 for special payments); on all pay: family fund 3.7%, the Vienna surcharge 0.36%, municipal tax 3% and the severance fund 1.53%. Permit: EU Blue Card at €55,678 a year, or the Red-White-Red Card for other key workers at €3,465 a month plus special payments (€48,510 a year) with 55 points.
🇨🇭 Switzerland
Old-age, disability and income-loss insurance 5.3% (no ceiling), unemployment 1.1% up to CHF 148,200, occupational pension at least half the age credit on the coordinated salary (7/10/15/18% by age), about 0.5% accident insurance for office jobs and about 1.5% for the cantonal family fund. Permit: no fixed salary but a quota (4,500 B and 4,000 L permits for all non-EU nationals in 2026), proof that no Swiss or EU candidate was found, and pay customary for the place and sector.
🇮🇪 Ireland
Employer PRSI 11.40% from 1 October 2026 and 1.5% auto-enrolment pension (My Future Fund, on pay up to €80,000) when there is no company pension. Permit: Critical Skills Employment Permit at €40,904 for listed occupations with a degree, €68,911 for other eligible roles, or the General Employment Permit at €36,605 after a 28-day labour market test. Permit fee €1,000.
Sources: Germany: 2026 social insurance values (Deutsche Rentenversicherung) · Germany: EU Blue Card thresholds 2026 (Bundesanzeiger) · Netherlands: premium rates 2026 (Regeling premiepercentages) · Netherlands: IND required amounts 2026 · Austria: contributions 2026 (WKO) · Austria: maximum contribution base 2026 (oesterreich.gv.at) · Austria: key-worker salary minimums 2026 (EY) · Switzerland: third-country quotas 2026 (Federal Council) · Switzerland: social insurance values 2026 (PwC) · Ireland: PRSI Class A rates (gov.ie) · Ireland: employment permit minimum pay from March 2026 (DETE) · Ireland: employment permit fees (DETE).