Package 'eorscope'

Title: Statutory Employer Contribution Rates by Country
Description: Statutory employer contribution lines of 76 countries, as published by EOR Scope <https://eorscope.com/data/>: rate, contribution base, annual floor and cap of the base, salary thresholds, statutory extras such as a thirteenth month, and for every line the official source it was read from with the date it was checked. A total that the data declares as a floor or a ceiling is given as a field. The dataset is embedded, so no network access is needed. Cost comparison data, not legal or tax advice.
Authors: Tresor Kaya [aut, cre], EOR Scope [cph]
Maintainer: Tresor Kaya <[email protected]>
License: MIT + file LICENSE
Version: 0.1.0
Built: 2026-11-07 15:35:32 UTC
Source: https://github.com/eorscope/eorscope-r

Help Index


Statutory Employer Contribution Rates by Country

Description

Statutory employer contribution lines of 76 countries, as published by EOR Scope at https://eorscope.com/data/, with the official source of every line and the date it was checked.

Details

Functions: countries, employer_contributions, statutory_extras and country_sources.

The data are a snapshot of 2026-11-06, embedded in the package: nothing is read from the network. Amounts in local currency are annual. Rates are fractions (0.093 is 9.3 percent).

This package gives the data only; it does not compute a total cost. The method is described at https://eorscope.com/methodology/.

Cost comparison data, not legal or tax advice.

Licence

Code: MIT (see the file ‘LICENSE’). Data: CC BY 4.0, attribution “EOR Scope (eorscope.com)”, with a link to https://eorscope.com/data/ (see the file ‘COPYRIGHTS’ installed with the package).


Countries of the Dataset

Description

Lists the countries of the embedded dataset, with the bound the data declares on their total, if any.

Usage

countries(region = NULL)

Arguments

region

optional region name, for instance "Europe", "Asia" or "Latin America".

Value

A data frame in alphabetical order of name: iso (ISO 3166-1 alpha-2), country, region, currency (ISO 4217), total_bound (NA, "floor" or "ceiling": the country's total employer charge is declared as at least or at most the sum of its lines), total_bound_below and total_bound_below_salary_local (a bound that applies only under that gross annual salary in local currency; France: a ceiling below three times the minimum wage), and last_reviewed (date of the last review of the country).

See Also

employer_contributions

Examples

head(countries())
countries("Latin America")[, c("iso", "country", "total_bound")]

Official Sources Cited for a Country

Description

Lists, once each, the official sources the lines of one country were read from, with the date each was checked and the lines that cite it.

Usage

country_sources(country)

Arguments

country

an ISO 3166-1 alpha-2 code or a country name.

Value

A data frame: iso, source_name, source_url, source_checked_at and line_ids (comma-separated).

See Also

employer_contributions

Examples

country_sources("France")[, c("source_url", "source_checked_at")]

Employer Contribution Lines and Statutory Extras of a Country

Description

Returns the statutory employer contribution lines, or the statutory extras (a thirteenth month, a holiday bonus...), of one country or of all countries, each with its official source and check date.

Usage

employer_contributions(country = NULL)

statutory_extras(country = NULL)

Arguments

country

an ISO 3166-1 alpha-2 code ("FR") or a country name ("France"); NULL for all countries.

Value

employer_contributions returns a data frame with one row per line: iso, line_id, line_name, rate (a fraction), base ("gross", "basic" for a share of gross, "band" for the slice of gross between floor and cap, "flat" for a fixed amount), base_factor (multiplier from gross to the statutory base), base_floor_annual_local, base_cap_annual_local, flat_annual_local, min_gross_annual_local and max_gross_annual_local (salary thresholds outside which the line does not apply), currency, applies, notes, source_name, source_url and source_checked_at. Missing values are NA.

statutory_extras returns iso, line_id, line_name, extra_kind ("percent", "months" or "days"), extra_value, base, in_total (whether EOR Scope counts it in the employer total), notes and the three source columns.

See Also

country_sources, countries

Examples

de <- employer_contributions("Germany")
de[, c("line_name", "rate", "base_cap_annual_local", "source_checked_at")]

statutory_extras("BR")[, c("line_name", "extra_kind", "extra_value")]