{"dataset":"Global Employment Facts (Employ Borderless)","edition":"2026.09","edition_date":"2026-09-17","built_at":"2026-09-17T13:57:03.212+00:00","generated_at":"2026-10-22T07:40:38.434Z","license":"CC BY 4.0","license_url":"https://creativecommons.org/licenses/by/4.0/","citation":"Schuchmann, R. (2026). Global Employment Facts (Employ Borderless) [Data set]. Employ Borderless. https://employborderless.com/hiring-intelligence/global-employment-facts/","doi":null,"methodology":{"fields":["annual_leave_days","public_holidays","notice_weeks","severance_weeks","employer_ssc_rate","employee_ssc_rate","min_wage_monthly","income_tax_brackets","personal_income_tax_top_rate","corporate_tax_rate","vat_rate","maternity_leave_weeks","paternity_leave_weeks","parental_leave_weeks","probation_months","avg_weekly_hours","overtime_premium_pct","retirement_age"],"source_tiers":[{"tier":"statute","label":"Statute or government source"},{"tier":"official_multilateral","label":"Official multilateral compilation"},{"tier":"secondary","label":"Secondary compiler"},{"tier":"machine_extracted","label":"Machine-extracted, editorially reviewed"},{"tier":"holiday_calendar","label":"Open holiday calendar"},{"tier":"unclassified","label":"Unclassified source"}],"selection_rule":"One row per country and field. Where a country holds several approved rows for the same field, the highest source tier wins: the statute or the government that administers it, then official multilateral compilations, then secondary compilers, then machine-extracted rows, then open holiday calendars. Within one tier the later effective date wins, and source identifier, source URL and value are last-resort tie-breaks so selection is always total. Nothing is averaged, blended or estimated.","conversion_rule":"Values are stored in the unit the column names, and a conversion is recorded rather than applied silently. Annual leave is counted in working days: where a statute sets calendar days, the conversion subtracts the weekend days in each completed week and the arithmetic travels with the row. Minimum wage is monthly in the local currency: where a statute sets an hourly or daily rate, the hours assumption used to reach a month is stated on the row. Social contribution rates are employer or employee percentages of gross pay. Leave, notice and severance are in weeks. Where a figure cannot be converted honestly, no value is published.","monitor_rule":"Every government-sourced row stores the registry entry it came from, source identifier and content hash. The monthly country-data monitor re-reads each captured page and opens a review when the hash changes. Nothing updates a published value automatically: a person confirms the new figure against the page before it moves.","corrections_policy":"Every value we published and later changed is listed in the corrections log on the study page, with the date, the country, the field, the old value, the new value, the reason and the source that settled it. Corrections are never removed from the log and never applied quietly. To report an error, write to hello@employborderless.com with the country, the field and the government page that shows the right figure."},"stats":{"none":1405,"rows":3095,"by_tier":[{"rows":1941,"tier":"statute","label":"Statute or government source"},{"rows":843,"tier":"official_multilateral","label":"Official multilateral compilation"},{"rows":175,"tier":"secondary","label":"Secondary compiler"},{"rows":53,"tier":"machine_extracted","label":"Machine-extracted, editorially reviewed"},{"rows":83,"tier":"holiday_calendar","label":"Open holiday calendar"}],"by_field":[{"none":80,"field_key":"annual_leave_days","reference":19,"government":151,"total_countries":250},{"none":26,"field_key":"public_holidays","reference":102,"government":122,"total_countries":250},{"none":44,"field_key":"notice_weeks","reference":109,"government":97,"total_countries":250},{"none":46,"field_key":"severance_weeks","reference":128,"government":76,"total_countries":250},{"none":42,"field_key":"employer_ssc_rate","reference":122,"government":86,"total_countries":250},{"none":47,"field_key":"employee_ssc_rate","reference":116,"government":87,"total_countries":250},{"none":54,"field_key":"min_wage_monthly","reference":92,"government":104,"total_countries":250},{"none":157,"field_key":"income_tax_brackets","reference":40,"government":53,"total_countries":250},{"none":72,"field_key":"personal_income_tax_top_rate","reference":36,"government":142,"total_countries":250},{"none":57,"field_key":"corporate_tax_rate","reference":63,"government":130,"total_countries":250},{"none":86,"field_key":"vat_rate","reference":46,"government":118,"total_countries":250},{"none":33,"field_key":"maternity_leave_weeks","reference":61,"government":156,"total_countries":250},{"none":35,"field_key":"paternity_leave_weeks","reference":122,"government":93,"total_countries":250},{"none":182,"field_key":"parental_leave_weeks","reference":16,"government":52,"total_countries":250},{"none":147,"field_key":"probation_months","reference":7,"government":96,"total_countries":250},{"none":105,"field_key":"avg_weekly_hours","reference":14,"government":131,"total_countries":250},{"none":142,"field_key":"overtime_premium_pct","reference":2,"government":106,"total_countries":250},{"none":50,"field_key":"retirement_age","reference":59,"government":141,"total_countries":250}],"reference":1154,"government":1941,"total_slots":4500,"total_fields":18,"total_countries":250},"filters":{"field":null,"iso2":null},"row_count":3095,"editions":[{"edition":"2026.09","edition_date":"2026-09-17","built_at":"2026-09-17T13:57:03.212+00:00","row_count":3095,"country_count":250,"field_count":18,"summary":null}],"corrections":[{"corrected_on":"2026-09-17","iso2":"IQ","country":"Iraq","field_key":"min_wage_monthly","old_value":"350 IQD per month","new_value":"350,000 IQD per month","reason":"A figure out by a factor of 1,000. The WageIndicator row we held recorded 350 where the Council of Ministers decision raised the minimum wage to 350 thousand dinars a month. The stored number was the headline figure with its unit dropped.","source_url":"https://ina.iq/ar/local/5571--.html","edition":"2026.09"},{"corrected_on":"2026-09-17","iso2":"JE","country":"Jersey","field_key":"min_wage_monthly","old_value":"6.97 GBP per month","new_value":"2,354.62 GBP per month","reason":"The stored figure was an hourly rate sitting in a monthly column. Jersey sets the minimum wage per hour, and the ILOSTAT row we held recorded 6.97 without converting it. The government page gives 13.59 GBP an hour; at 40 hours a week and 4.33 weeks a month that is 2,354.62 GBP a month, and the hours assumption is stated on the row because the page states none.","source_url":"https://www.gov.je/Working/EmploymentRelations/Pages/MinimumWage.aspx","edition":"2026.09"},{"corrected_on":"2026-09-17","iso2":"MC","country":"Monaco","field_key":"min_wage_monthly","old_value":"11.65 EUR per month","new_value":"2,080.39 EUR per month","reason":"The same defect as Jersey: an hourly rate stored as a monthly one. The Monegasque circular states both, and it states the monthly figure itself on the 169-hour month it uses, so no assumption of ours is involved: 2,080.39 EUR a month for workers over 18.","source_url":"https://legimonaco.mc/tnc/autre-texte-reglementaire/2026/05-26-2026-8","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"AD","country":"Andorra","field_key":"annual_leave_days","old_value":"30 working days","new_value":"22 working days","reason":"The circular states both units itself: 30 dies naturals is 22 dies habils. No conversion assumption of ours is involved; the stored 30 was the calendar-day figure in a working-days column.","source_url":"https://www.cass.ad/sites/default/files/arxius/Circular%20informativa%20salari%20m%C3%ADnim%20a%20partir%20de%20l%271%20de%20juliol%20del%202026_0.pdf","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"AR","country":"Argentina","field_key":"annual_leave_days","old_value":"14 working days","new_value":"10 working days","reason":"The entry-level entitlement is 14 dias corridos, which are calendar days. Counted in working days, with the two weekend days in each completed week removed, that is 10.","source_url":"https://www.argentina.gob.ar/trabajo/buscastrabajo/conocetusderechos/licencias","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"BH","country":"Bahrain","field_key":"annual_leave_days","old_value":"30 working days","new_value":"22 working days","reason":"The Labour Law sets not less than 30 days without qualifying them as working days, so they are calendar days. That is 22 working days.","source_url":"https://www.lmra.gov.bh/files/cms/shared/file/labour%20law.pdf","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"CR","country":"Costa Rica","field_key":"annual_leave_days","old_value":"12 working days","new_value":"10 working days","reason":"The entitlement is two weeks for every fifty weeks of continuous service. On a five-day week that is 10 working days, not the 12 we held.","source_url":"https://www.mtss.go.cr/elministerio/estructura/direccion-asuntos-juridicos/pronunciamientos/daj-ae-601-06%20carolina%20blanco%20cantillo,%20dias%20de%20vacaciones.pdf","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"CU","country":"Cuba","field_key":"annual_leave_days","old_value":"30 working days","new_value":"22 working days","reason":"The maximum rest period is 30 dias naturales, which are calendar days. That is 22 working days.","source_url":"https://www.tsp.gob.cu/noticias/vacaciones-ese-derecho-ajustado-deberes","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"EC","country":"Ecuador","field_key":"annual_leave_days","old_value":"15 working days","new_value":"11 working days","reason":"The Codigo del Trabajo gives an uninterrupted period of fifteen days, which is a calendar-day entitlement. That is 11 working days.","source_url":"https://www.ecuadorencifras.gob.ec/LOTAIP/2017/DIJU/diciembre/LA2_OCT_DIJU_CODIGO%20TRABAJO.pdf","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"SV","country":"El Salvador","field_key":"annual_leave_days","old_value":"15 working days","new_value":"11 working days","reason":"The fifteen dias of article 177 of the Codigo de Trabajo are calendar days. That is 11 working days.","source_url":"https://www.csj.gob.sv/wp-content/uploads/2021/06/10-Co%CC%81digo-de-Trabajo-de-El-Salvador-Vacacio%CC%81n-anual-remunerada.pdf","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"EE","country":"Estonia","field_key":"annual_leave_days","old_value":"28 working days","new_value":"20 working days","reason":"The Employment Contracts Act says 28 calendar days in those words. That is 20 working days.","source_url":"https://tooelu.ee/en/26/types-holidays#annual-holiday","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"FI","country":"Finland","field_key":"annual_leave_days","old_value":"25 working days","new_value":"20 working days","reason":"Our earlier figure of 25 came from counting the Annual Holidays Act in weekdays including Saturday and then scaling. The Act itself entitles an employee to 2 weekdays a month, and read on a five-day working week the statutory minimum is 20 working days.","source_url":"https://tem.fi/documents/1410877/2918981/The+Annual+Holidays+Act/9bd1fbbc-2a16-4937-bf2f-beefc55ccca4","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"GD","country":"Grenada","field_key":"annual_leave_days","old_value":"15 working days","new_value":"10 working days","reason":"The Employment Act gives two weeks for the first year of employment. On a five-day week that is 10 working days; the 15 we held was not the entry-level entitlement.","source_url":"https://grenadaparliament.gd/wp-content/uploads/2021/08/Cap89-EMPLOYMENT-ACT.pdf","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"KW","country":"Kuwait","field_key":"annual_leave_days","old_value":"30 working days","new_value":"22 working days","reason":"Article 70 of Labour Law 6/2010 states thirty days without qualifying them as working days. Read as calendar days that is 22 working days.","source_url":"https://www.moj.gov.kw/AR/Documents/MojDocs/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%B1%D9%82%D9%85%206%20%D9%84%D8%B3%D9%86%D8%A9%202010%20%D8%A8%D8%A5%D8%B5%D8%AF%D8%A7%D8%B1%20%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D8%B9%D9%85%D9%84%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%82%D8%B7%D8%A7%D8%B9%20%D8%A7%D9%84%D8%A7%D9%87%D9%84%D9%8A.pdf","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"KG","country":"Kyrgyzstan","field_key":"annual_leave_days","old_value":"28 working days","new_value":"20 working days","reason":"The Labour Code sets 28 kalendarnykh dnei, calendar days in those words. That is 20 working days.","source_url":"https://mlsp.gov.kg/ru/2025/07/08/ezhegodnyj-otpusk-v-kyrgyzstane-kak-i-kogda-rabotodatel-obyazan-ego-predostavit/","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"MG","country":"Madagascar","field_key":"annual_leave_days","old_value":"30 working days","new_value":"22 working days","reason":"The Code du Travail accrues two and a half days for each calendar month of effective service, which is 30 calendar days over a year. That is 22 working days.","source_url":"https://www.assemblee-nationale.mg/media/archives_textes/pl/2003-044/Loi-n-2003-044-finale-Portant-Code-du-Travail-1.pdf","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"MV","country":"Maldives","field_key":"annual_leave_days","old_value":"30 working days","new_value":"22 working days","reason":"The Employment Act gives 30 days, unqualified, so they are calendar days. That is 22 working days.","source_url":"https://lra.gov.mv/wp-content/uploads/2020/07/Employment-Act-Unofficial-English-Translation.pdf","edition":"2026.09"},{"corrected_on":"2026-09-16","iso2":"UY","country":"Uruguay","field_key":"annual_leave_days","old_value":"14 working days","new_value":"20 working days","reason":"Our earlier figure of 14 was a conversion we should not have applied. Ley 12.590 article 1 sets 20 days and excludes feriados from the count, so the 20 are already working days and converting them removed six days that the law grants.","source_url":"https://www.impo.com.uy/bases/leyes/12590-1958","edition":"2026.09"}],"facts":[{"country_id":"6e80f715-833e-4894-bcf8-b8c20452cb8e","iso2":"AF","iso3":"AFG","country":"Afghanistan","field_key":"maternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"6e80f715-833e-4894-bcf8-b8c20452cb8e","iso2":"AF","iso3":"AFG","country":"Afghanistan","field_key":"min_wage_monthly","value_num":5500,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"AFN","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6e80f715-833e-4894-bcf8-b8c20452cb8e","iso2":"AF","iso3":"AFG","country":"Afghanistan","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6e80f715-833e-4894-bcf8-b8c20452cb8e","iso2":"AF","iso3":"AFG","country":"Afghanistan","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"6e80f715-833e-4894-bcf8-b8c20452cb8e","iso2":"AF","iso3":"AFG","country":"Afghanistan","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ard.gov.af/file_download/48/ITL+%28Income+Tax+Law%29+Consolidated+to+Dec+2016.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:39.041+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"From Afs. 100,000 and above 20% + Afs.8,900 fixed amount.\" | registry:AF:personal_income_tax_top_rate:4f50ddde94ce | Source scope: Consolidated to Dec 2016; unofficial translation; currentness under present government unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6e80f715-833e-4894-bcf8-b8c20452cb8e","iso2":"AF","iso3":"AFG","country":"Afghanistan","field_key":"severance_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=AFG&yr=2026","effective_date":"2026-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile."},{"country_id":"6e80f715-833e-4894-bcf8-b8c20452cb8e","iso2":"AF","iso3":"AFG","country":"Afghanistan","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ard.gov.af/file_download/49/VAT+%28Value+Added+Tax%29+LAW+-+Amended+with+OG_1244.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:30.96+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The rate of Value Added Tax is 10% applied to the value of the taxable supply and taxable import.\" | registry:AF:vat_rate:9785d1799af2 | Source scope: National VAT law rate as amended 2017; unofficial translation but based on official gazette text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7ac6411e-ed85-4102-9ed3-925673f7d4d5","iso2":"AX","iso3":"ALA","country":"Åland Islands","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vero.fi/en/About-us/contact-us/forms/filling-instructions/6u-income-tax-return-foreign-corporate-entity-instructions-for-completing-the-tax-return-2025/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:39.533+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"all corporate entities must pay income tax at the 20-percent rate, the proceeds from which are distributed between the State of Finland, municipalities\" | registry:AX:corporate_tax_rate:3f9229f60930 | Applies to: the Finnish national corporate rate, applying to Aland-domiciled entities | Source scope: National Finnish corporate tax rate applying uniformly to Åland-domiciled entities as well; page explicitly discusses Åland municipal tax interaction and double-taxation elimination mechanism. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7ac6411e-ed85-4102-9ed3-925673f7d4d5","iso2":"AX","iso3":"ALA","country":"Åland Islands","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/AX","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"7ac6411e-ed85-4102-9ed3-925673f7d4d5","iso2":"AX","iso3":"ALA","country":"Åland Islands","field_key":"vat_rate","value_num":25.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:33.234+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1. The general VAT rate 25.5% This rate is applied on most goods and services.\" | registry:AX:vat_rate:e72dee150d61 | Applies to: Aland applies the mainland Finnish VAT rate schedule domestically; it sits outside the EU VAT territory so cross-border and import rules differ | Source scope: Rate table is for mainland Finland VAT law; a separate source confirms Åland is outside the EU VAT/excise territory with a tax border for imports, meaning the general Finnish VAT rate framework applies domestically within Åland but cross-border/import rules differ; no Åland-specific rate deviation is stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://qbz.gov.al/alfresco/webdav/Aktet/ligj/kuvendi-i-shqiperise/1995/07/12/7961/cons-2024-08-09/Kodi%20i%20punes%20-LIGJ-%202024.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:32.909+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Kohëzgjatja e pushimeve vjetore është jo më pak se 22 ditë pune gjatë vitit të punës në vazhdim\" | registry:AL:annual_leave_days:06125b00ae0f | Conversion: Already ditë pune (working days); no conversion. | Source scope: Stated in working days (22), excludes official holidays; amount is a statutory minimum, may be increased by individual/collective contract. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://qbz.gov.al/alfresco/webdav/Aktet/ligj/kuvendi-i-shqiperise/1995/07/12/7961/cons-2024-08-09/Kodi%20i%20punes%20-LIGJ-%202024.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:18.68+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Kohezgjatja normale e javes se punes eshte jo me shume se 40 ore\" | registry:AL:avg_weekly_hours:06125b00ae0f | Source scope: This is the statutory maximum ordinary weekly hours (40), which may be further specified by collective/individual contract or Council of Ministers decision. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tatime.gov.al/c/4/96/107/tatimi-mbi-te-ardhurat","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:37.267+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a) 0% per tatimpaguesit me te ardhura deri ne 14 000 000 leke ne vit. b) 15% per tatimpaguesit me te ardhura mbi 14 000 000\" | registry:AL:corporate_tax_rate:c97268364c9f | Ladder: 0% for taxpayers with income up to ALL 14,000,000 a year, 15% above; 5% for software, agricultural cooperatives, automotive and agrotourism | Source scope: National corporate profit tax rate schedule with turnover thresholds and reduced 5% rates for specific sectors (software, agricultural cooperatives, automotive, agrotourism) noted separately in same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"employee_ssc_rate","value_num":11.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The page gives the 9.5% social insurance contribution and the registry records that the health insurance portion is administered separately by the tax authority and is not included, so this is not the total employee rate.)"},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"employer_ssc_rate","value_num":16.7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same page: 13.8% covers the sickness, maternity and pension branches, and the registry records that the accident and unemployment branches under Neni 14 are charged separately and not summed here.)"},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"income_tax_brackets","value_num":null,"value_text":"3 bands, 0%–23% (2026)","value_jsonb":[{"to":30000,"from":0,"rate":0},{"to":150000,"from":30001,"rate":13},{"to":null,"from":150001,"rate":23}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tatime.gov.al/eng/c/4/96/108/tax-on-personal-income","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:18.559+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"0 - 30,000 0 30,001-150,000 13% of the amount over 30,000 ALL 150,001 15,600 ALL + 23% of the amount over 150,000 ALL\" | registry:AL:income_tax_brackets:da163d4368a1 | Currency: ALL | Tax year: 2026 | Residence basis: resident individuals, employment income | Source scope: National employment income tax table; applies to salary withholding at source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://qbz.gov.al/alfresco/webdav/Aktet/ligj/kuvendi-i-shqiperise/1995/07/12/7961/cons-2024-08-09/Kodi%20i%20punes%20-LIGJ-%202024.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:10.871+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ndalohet puna per grate shtatzena 35 dite para lindjes dhe 63 dite pas lindjes\" | registry:AL:maternity_leave_weeks:06125b00ae0f | Conversion: 35 days before plus 63 after = 98 calendar days / 7 = 14 weeks | Payment: paid through the social insurance scheme under neni 105 | Source scope: Duration stated in days (35 pre-birth + 63 post-birth, total 98 days min; extended to 60 days pre-birth for multiple pregnancy), not natively in weeks; requires conversion; actual paid benefit duration/rate is governed by separate social insurance law (neni 105 refers to sigurimet shoqërore). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"min_wage_monthly","value_num":50000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.instat.gov.al/media/muvlwzxa/pressrelease-pagat_t2_2026_en.pdf","effective_date":"2026-01-01","verified_at":"2026-09-17T12:36:31.832+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"40,000 ALL during the period Q2 2023-Q4 2025, and 50,000 ALL from Q1 2026 onwards\" | registry:AL:min_wage_monthly:bf16ff6321c5 | Currency: ALL | Pay basis: monthly | Applies to: stated in an INSTAT wage statistics release citing the Council of Ministers decision | Source scope: Value given in monthly ALL directly, sourced from INSTAT wage statistics note referencing Council of Ministers decision; not the primary legal VKM text itself."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://qbz.gov.al/alfresco/webdav/Aktet/ligj/kuvendi-i-shqiperise/1995/07/12/7961/cons-2024-08-09/Kodi%20i%20punes%20-LIGJ-%202024.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:27.616+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"palët duhet të respektojnë një afat njoftimi prej dy javësh, kur marrëdhënia e punësimit ka zgjatur deri në gjashtë muaj, prej një muaji, për kohëzgjatjen mbi gjashtë muaj deri në dy vjet, prej dy muajsh, për kohëzgjatjen mbi dy vjet deri në pesë vjet, dhe prej tre muajsh, për kohëzgjatjen për më shumë se pesë vjet.\" | registry:AL:notice_weeks:06125b00ae0f | Conversion: Kodi i Punës, consolidated 2024. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks (over six months to two years); 5y: 2 months = 8.7 weeks (over two years to five years); 10y: 3 months = 13.0 weeks (more than five years). Average of the three = 8.7 weeks. | Source scope: Notice periods vary by tenure (2 weeks/1 month/2 months/3 months); consolidated Labour Code text as of 2024. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://qbz.gov.al/alfresco/webdav/Aktet/ligj/kuvendi-i-shqiperise/1995/07/12/7961/cons-2024-08-09/Kodi%20i%20punes%20-LIGJ-%202024.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:01.757+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Punedhenesi per oret shtese te punes qe nuk jane kompensuar me pushim duhet t'i paguaje punemarresit pagen normale dhe nje shtese jo me pak se 25 per qind\" | registry:AL:overtime_premium_pct:06125b00ae0f | Excluded: 50% for overtime on weekly rest days or official holidays under neni 91(3) | Source scope: Base overtime premium is 25%; higher premiums (50%) apply for overtime on weekly rest days or official holidays per Neni 91(3); collective contracts may set different terms. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"parental_leave_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://qbz.gov.al/alfresco/webdav/Aktet/ligj/kuvendi-i-shqiperise/1995/07/12/7961/cons-2024-08-09/Kodi%20i%20punes%20-LIGJ-%202024.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:39.939+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"ka te drejte per nje leje te papagueshme, jo me pak se 4 muaj, derisa femija qe ka ne ngarkim te arrije moshen 6 vjec\" | registry:AL:parental_leave_weeks:06125b00ae0f | Conversion: a minimum of 4 months x 4.33 weeks = 17.3 weeks | Applies to: until the dependent child reaches 6; conditional on a year of continuous service with the same employer | Payment: unpaid | Source scope: Parental leave (unpaid) stated in months (min 4 months) not weeks; requires conversion; distinct from maternity/paternity leave; conditioned on 1+ year continuous service with same employer. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://qbz.gov.al/alfresco/webdav/Aktet/ligj/kuvendi-i-shqiperise/1995/07/12/7961/cons-2024-08-09/Kodi%20i%20punes%20-LIGJ-%202024.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:21.527+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ne rast lindjeje femije, bashkeshorti/bashkejetuesi perfiton 3 dite pushimi te paguar\" | registry:AL:paternity_leave_weeks:06125b00ae0f | Conversion: 3 calendar days / 7 = 0.4 weeks | Payment: paid | Source scope: Stated in days (3 days paid leave for the spouse/partner on childbirth), not weeks; requires conversion; distinct from maternity leave. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"personal_income_tax_top_rate","value_num":23,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tatime.gov.al/eng/c/4/96/108/tax-on-personal-income","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:39.486+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"150,001 15,600 ALL + 23% of the amount over 150,000 ALL\" | registry:AL:personal_income_tax_top_rate:da163d4368a1 | Residence basis: employment income; other income types carry separate withholding rates | Source scope: Top marginal rate for employment income; other income types may have different rates (e.g., 15% withholding). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://qbz.gov.al/alfresco/webdav/Aktet/ligj/kuvendi-i-shqiperise/1995/07/12/7961/cons-2024-08-09/Kodi%20i%20punes%20-LIGJ-%202024.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:43.487+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Konsiderohet si kohe prove 3 muajt e pare te punes\" | registry:AL:probation_months:06125b00ae0f | Excluded: may be reduced or removed by written or collective agreement; fixed-term contracts follow neni 150 | Source scope: Default probation is 3 months for indefinite contracts; can be reduced/removed by written agreement or collective contract; fixed-term contracts have separate rule (Neni 150). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/AL","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The registry source is the Bank of Albania's own closure schedule. A central-bank closure calendar is not the statutory national holiday instrument, and the registry scope says so.)"},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.issh.gov.al/wp-content/uploads/2023/09/LIGJ-Nr.-7703-date-11.05.1993_i-perditesuar_2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:00.777+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"01.01.2023 - 31.12.2023 65v 38v\" | registry:AL:retirement_age:72c1063a87fb | Ladder: 65 for men; the women's schedule is still rising towards 65 by 2032 | Source scope: Table shows gradual increase by year and gender/category (men vs women schedules differ, women's schedule still rising toward 65 by 2032); exact current-year figure requires reading correct year row and gender column. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"severance_weeks","value_num":10.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://qbz.gov.al/alfresco/webdav/Aktet/ligj/kuvendi-i-shqiperise/1995/07/12/7961/cons-2024-08-09/Kodi%20i%20punes%20-LIGJ-%202024.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:28.023+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Shpërblimi për vjetërsi është të paktën sa paga e një 15-ditëshi, mbi çdo vit pune të plotë\" | registry:AL:severance_weeks:06125b00ae0f | Conversion: 15 days' pay for each full year of service. Days of wage to weeks = days / 7 = 2.14 weeks a year. | Tenure ladder: 1y: 0 weeks (the entitlement requires at least three years' service); 5y: 75 days = 10.7 weeks; 10y: 150 days = 21.4 weeks. Average of the three = 10.7 weeks. | Excluded: Requires at least three years' service and applies to the termination types the Code names. | Source scope: Severance ('shpërblim për vjetërsi') expressed as 15 days' pay per full year of service, not natively in weeks; requires conversion assumption; only applies after minimum 3 years' service and specific termination types. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"df4e38e0-6725-4e42-9f0b-e8b7c30f46cd","iso2":"AL","iso3":"ALB","country":"Albania","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-07-22","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the evidence quote breaks off before the rate and the captured window covers the scope of taxable transactions rather than the rate article, so there is no sentence carrying a number)"},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtess.gov.dz/en/labour-legislation/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:39:28.999+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Paid leave is calculated at two and a half days per month of work, with the total duration not exceeding thirty calendar days per work year\" | registry:DZ:annual_leave_days:03c7d0b38cdf | Conversion: 30 calendar days converts to 22 working days (30 minus two weekend days per completed week). | Excluded: Additional days for the southern wilayas are regional. | Source scope: Expressed as calendar days per work year (30 days), with additional days for southern regions; units already in days so directly usable. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtess.gov.dz/ar/%D8%AA%D8%B4%D8%B1%D9%8A%D8%B9-%D8%A7%D9%84%D8%B9%D9%85%D9%84/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:35.726+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The legal duration of work is forty (40) hours a week under normal working conditions\" | registry:DZ:avg_weekly_hours:f85173b8ae5c | Source scope: Statutory ordinary weekly hours stated directly as 40 hours/week under normal conditions; no further subnational or sector exceptions given in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"corporate_tax_rate","value_num":26,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mfdgi.gov.dz/professionnels-ar/identifier-regime-fiscal-ar/regime-reel-ar/ibs-ar","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:51.884+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"19% for goods production activities; 23% for construction, public works, irrigation and tourism activities (excluding travel agencies); 26% for other activities\" | registry:DZ:corporate_tax_rate:d73d57735ccf | Ladder: 19% for goods production, 23% for construction, public works, irrigation and tourism, 26% for other activities | Source scope: Multiple corporate tax rates depending on activity sector (19%/23%/26%); no single flat rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"employee_ssc_rate","value_num":9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnas.dz/%D8%A7%D9%84%D9%85%D8%B3%D8%AA%D8%AE%D8%AF%D9%85%D9%8A%D9%86/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:44.673+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"حددت نسبة الإشتراكات ب 34.5%، و هي موزعة كما يلي: 25% من وعاء الاشتراكات على عاتق المستخدم، 9% من وعاء الاشتراكات على عاتق الأجير\" | registry:DZ:employee_ssc_rate:db7b11d2abe3 | Assessable base: وعاء الاشتراكات, the contribution base, under the CNAS general salaried regime. | Excluded: Domestic workers (5%), artists (12%) and other special categories have their own rates on the same page. | Source scope: Applies to general salaried regime; excludes special categories (domestic workers 5%, artists 12%, etc.) listed on same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"employer_ssc_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnas.dz/%D8%A7%D9%84%D9%85%D8%B3%D8%AA%D8%AE%D8%AF%D9%85%D9%8A%D9%86/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:45.074+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"حددت نسبة الإشتراكات ب 34.5%، و هي موزعة كما يلي: 25% من وعاء الاشتراكات على عاتق المستخدم، 9% من وعاء الاشتراكات على عاتق الأجير\" | registry:DZ:employer_ssc_rate:db7b11d2abe3 | Assessable base: وعاء الاشتراكات under the CNAS general salaried regime. The combined rate is 34.5%. | Excluded: Special worker categories have their own rates. | Source scope: General regime rate for salaried workers; other categories (domestic workers, artists, seafarers) have different rates listed separately on same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"maternity_leave_weeks","value_num":21,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnas.dz/%D8%A7%D9%84%D8%AA%D8%A3%D9%85%D9%8A%D9%86-%D8%B9%D9%84%D9%89-%D8%A7%D9%84%D8%A3%D9%85%D9%88%D9%85%D8%A9/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:29.2+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"ta'wid an fuqdan al-ajr al-natij an utlat al-umuma li-muddat 21 usbu'an (150 yawman)\" | registry:DZ:maternity_leave_weeks:5af3fd39af5f | Conversion: the page states 21 weeks, equal to the 150 days in the 2025 amendment | Payment: compensation for loss of earnings through the CNAS | Source scope: Page also references a 2025 amendment (Law 25-08) extending maternity leave to 150 days per mtess page, consistent duration but currentness of exact figure should be reconciled. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"min_wage_monthly","value_num":24000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"DZD","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/algeria/","effective_date":"2026-01-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances. || no_government_figure:2026-09-17 (the captured historical table mixes hourly and monthly units and cuts off before the current figure)"},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The ministry page confirms a notice period exists and then defers its duration to collective agreements. There is no statutory figure on the page to read.)"},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtess.gov.dz/en/labour-legislation/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:12.784+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Overtime work is subject to a pay increase of at least 50% of the regular hourly wage.\" | registry:DZ:overtime_premium_pct:03c7d0b38cdf | Excluded: overtime is capped at 20% of the legal duration | Source scope: Applies to overtime capped at 20% of legal duration; premium may be higher by agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtess.gov.dz/en/labour-legislation/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:33.162+00:00","unit_caveat":null,"scope_caveat":"general_family_event_leave","notes":"\"Workers are entitled to three (3) paid days for the following family events: Worker's marriage. Birth of the worker's child.\" | registry:DZ:paternity_leave_weeks:03c7d0b38cdf | Conversion: 3 paid days / 7 = 0.4 weeks | Payment: paid | Source scope: This is a general family-event paid absence (3 days) covering birth of a child, not a dedicated paternity leave entitlement stated separately; units are days not weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mfdgi.gov.dz/particuliers/irg-traitements-salaires","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:53.451+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"More than DZD 3,840,000: 35%\" | registry:DZ:personal_income_tax_top_rate:fa0528644368 | Residence basis: salary and wage income under the IRG schedule | Source scope: Top marginal rate of the progressive IRG schedule for salaries/wages. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtess.gov.dz/en/labour-legislation/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:57.789+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Newly hired workers may undergo a trial period, which may last no longer than six months, extendable to twelve months for highly skilled positions.\" | registry:DZ:probation_months:03c7d0b38cdf | Excluded: extendable to 12 months for highly skilled positions | Source scope: States maximum trial period durations (6 months standard, up to 12 months for highly skilled roles) under national labour law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"public_holidays","value_num":5,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/DZ","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The capture of the holiday entry lands on the list of amending laws, and the legal-holiday enumeration further down the same page is cut off mid-list, so no complete count is quotable.)"},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Algeria men 60 (women 55)"},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"severance_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=DZA&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile."},{"country_id":"06f38c18-9145-479c-97d9-c3fdd88fe4de","iso2":"DZ","iso3":"DZA","country":"Algeria","field_key":"vat_rate","value_num":19,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mfdgi.gov.dz/professionnels-ar/identifier-regime-fiscal-ar/regime-reel-ar/tva-ar","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:44.818+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taux normal: 19% Taux reduit: 9%\" | registry:DZ:vat_rate:6d5cce8c6e86 | Reduced rates: 9% reduced rate | Source scope: Standard 19% and reduced 9% VAT rates stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cass.ad/sites/default/files/arxius/Circular%20informativa%20salari%20m%C3%ADnim%20a%20partir%20de%20l%271%20de%20juliol%20del%202026_0.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:50.563+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 30 (2026-01-01): no note recorded || \"Dies de vacances 30 naturals o 22 hàbils\" | registry:AD:annual_leave_days:d491a9cd0cc7 | Conversion: The circular states both units itself: 30 natural days is 22 working days. No conversion assumption of ours is involved. | Source scope: Value expressed in calendar days (30) or working days (22); no explicit unit-conversion policy stated by source. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cass.ad/sites/default/files/arxius/Circular%20informativa%20salari%20m%C3%ADnim%20a%20partir%20de%20l%271%20de%20juliol%20del%202026_0.pdf","effective_date":"2026-07-01","verified_at":"2026-09-17T12:05:17.004+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Hores-dia 8 Hores-setmana 40\" | registry:AD:avg_weekly_hours:d491a9cd0cc7 | Source scope: Reflects standard ordinary working hours associated with minimum wage calculation (40h/week, 8h/day); some sectors may have special computation regimes per Llei 31/2018."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"corporate_tax_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.e-tramits.ad/tramits/impostos/is","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:36.411+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El tipus general de gravamen per als obligats tributaris de l'impost sobre societats es del 10 per cent.\" | registry:AD:corporate_tax_rate:4b99ad2fad87 | Reduced rates: 0% for collective investment institutions under Llei 10/2008 | Source scope: General rate is 10%; special regimes (e.g. collective investment institutions) taxed at 0% are noted separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"employee_ssc_rate","value_num":6.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cass.ad/cotitzacions-recarrecs-sancions","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:51.975+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"PART ASSALARIADA PART EMPRESARIAL TOTAL General Jubilació Total part assalariada General Jubilació Total part empresarial 3 % 3,5 % 6,5 % 7% 8,5 % 15,5 % 22 %. L'empresari té l'obligació de descomptar al treballador del seu salari el 6,5 % (percentatge de la part assalariada).\" | registry:AD:employee_ssc_rate:bfe1f5162bfc | Assessable base: Salari (ordinary wage) declared to the CASS; the page states no contribution ceiling. General branch 3% + retirement branch 3.5%. | Components: General 3% + Jubilació 3.5% = 6.5% | Excluded: Working pensioners already drawing a retirement pension contribute 3% instead. | Source scope: Applies to standard salaried workers; different rate (3%) applies for working pensioners already drawing retirement pension. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"employer_ssc_rate","value_num":15.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cass.ad/cotitzacions-recarrecs-sancions","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:52.407+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"PART ASSALARIADA PART EMPRESARIAL TOTAL General Jubilació Total part assalariada General Jubilació Total part empresarial 3 % 3,5 % 6,5 % 7% 8,5 % 15,5 % 22 %\" | registry:AD:employer_ssc_rate:bfe1f5162bfc | Assessable base: Salari (ordinary wage) declared to the CASS; the page states no contribution ceiling. Combined employer + employee rate is 22%. | Components: General 7% + Jubilació 8.5% = 15.5% | Excluded: Special regimes (e.g. pensioners still working, 10% total) are stated separately on the page. | Source scope: Rate applies to general salaried employees; special regimes (e.g. pensioners still working at 10% total) are separately stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"maternity_leave_weeks","value_num":20,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consellgeneral.ad/ca/fitxers/documents/lleis-2018/llei-31-2018-de-relacions-laborals","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:09.039+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"La relacio laboral queda en suspens durant vint setmanes per causa de descans per maternitat\" | registry:AD:maternity_leave_weeks:341c8ba31867 | Payment: not stated in the quoted text; the provision suspends the employment relationship | Ladder: 20 weeks base, extended by 2 weeks per additional child in a multiple birth | Source scope: Base entitlement is 20 weeks with extensions for multiple births/disability; a later transitional provision (Disposició transitòria cinquena) references a pending amending law effective from 2026 that may further extend periods, so current version status is uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"min_wage_monthly","value_num":1568.67,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cass.ad/sites/default/files/arxius/Circular%20informativa%20salari%20m%C3%ADnim%20a%20partir%20de%20l%271%20de%20juliol%20del%202026_0.pdf","effective_date":"2026-07-01","verified_at":"2026-09-17T12:36:30.494+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Salari-hora 9,05 EUR Salari-dia 72,40 EUR Salari-mensual 1.568,67 EUR\" | registry:AD:min_wage_monthly:d491a9cd0cc7 | Currency: EUR | Pay basis: monthly | Applies to: any employee aged 15 or over | Source scope: Circular gives both hourly and an explicit monthly figure (based on 40h/week), so no conversion assumption is needed for this specific value; effective from 1 July 2026."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"notice_weeks","value_num":3.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.portaljuridicandorra.ad/L2018031","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:52.815+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"l'empresa pot acomiadar la persona assalariada mitjançant un preavís comunicat amb una antelació de dotze dies per any treballat, o la part proporcional corresponent\" | registry:AD:notice_weeks:cf66b4248238 | Conversion: 12 days per year worked, capped at 30 days (Llei 31/2018 art. 85). Days to weeks = days / 7. | Tenure ladder: 1y: 12 days = 1.7 weeks; 5y: 60 days capped at 30 = 4.3 weeks; 10y: capped at 30 = 4.3 weeks. Average of the three = 3.4 weeks. | Excluded: Applies to non-causal dismissal of an indefinite contract; other dismissal grounds differ. | Source scope: Notice period stated in days (12 days per year worked, max 30 days) for non-causal dismissal under indefinite contracts; conversion to weeks not stated in source and requires explicit assumption; applies specifically to non-causal dismissal, other dismissal types may differ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"overtime_premium_pct","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.portaljuridicandorra.ad/L2018031","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:00.475+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"cada hora extraordinaria es paga amb un increment que no pot ser inferior al 40% del salari fix\" | registry:AD:overtime_premium_pct:cf66b4248238 | Applies to: the default where no collective agreement sets a higher increment | Excluded: night work carries a separate 20% minimum increment under article 75 | Source scope: This is the default minimum increment absent a collective agreement; agreements may set different (higher) rates; night-work premium is a separate 20% minimum increment (Article 75). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"paternity_leave_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consellgeneral.ad/ca/fitxers/documents/lleis-2018/llei-31-2018-de-relacions-laborals","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:20.204+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"La relacio laboral queda en suspens, per al pare o la parella que hagi reconegut legalment l'infant, durant quatre setmanes per causa de descans\" | registry:AD:paternity_leave_weeks:341c8ba31867 | Payment: not stated in the quoted text; the provision suspends the employment relationship | Ladder: extendable by 1 week where the child has a disability | Source scope: Base entitlement is 4 weeks, extendable by 1 week for child disability; transitional provision referencing 2026 amendments creates uncertainty about most current duration. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"personal_income_tax_top_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.e-tramits.ad/tramits/impostos/irpf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:38.58+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Quin es el tipus impositiu aplicable? El tipus de tributacio per l'IRPF es del 10%.\" | registry:AD:personal_income_tax_top_rate:a889db6f5146 | Residence basis: resident individuals, worldwide income | Reduced rates: an equivalent 5% for income between 24,000 and 40,000 EUR through a bonification | Source scope: Top statutory rate for IRPF is 10%; page also mentions a reduced 5% effective rate for a lower income band which is not the top rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"probation_months","value_num":2,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.portaljuridicandorra.ad/L2018031","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:41.74+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"no pot ser superior a dos mesos, excepte en els casos establerts en aquest article o en el conveni collectiu aplicable\" | registry:AD:probation_months:cf66b4248238 | Excluded: longer periods for salaries at or above three times the minimum wage or under a collective agreement | Source scope: General cap is two months; longer periods possible for salaries ≥3x minimum wage or per collective agreement, not fully detailed in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.govern.ad/ca/w/s-aprova-el-calendari-laboral-per-al-2026","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:51.025+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El text estableix un total de 14 dies festius de compliment obligatori durant tot l'any, retribuïts i no recuperables\" | registry:AD:public_holidays:8a5a5254b16e | Excluded: Up to 4 additional parish (comú) holidays are local, not national, and are not counted. | Source scope: 14 national holidays are mandatory and paid; up to 4 additional parish (comú) holidays vary by region, and tourism-sector employers may shift dates for all but 4 fixed holidays. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cass.ad/prestacio-economica-jubilacio","effective_date":"2026-09-12","verified_at":"2026-09-17T12:14:59.103+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Requisits per tenir dret a la pensio de jubilacio Haver complert 65 anys.\" | registry:AD:retirement_age:a4e556816bc2 | Ladder: early retirement from 61 with a reduction; automatic transition at 60 in certain disability cases | Source scope: Standard retirement age is 65; page also describes early retirement from age 61 with reduction and an automatic transition to pension at 60 for certain disability cases, which are related but distinct entitlements. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"severance_weeks","value_num":9.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.portaljuridicandorra.ad/L2018031","effective_date":"2018-12-06","verified_at":"2026-07-04T03:37:06.360046+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Llei 31/2018 Art. 85 (acomiadament per causes objectives, incl. economic/redundancy 85.1.c): compensation = half of Art 84.1 (25 days/yr) = 12.5 days salary per year worked. 1y:1.8w, 5y:8.9w, 10y:17.9w -> avg 9.5. Quote: \"el pagament d'una compensacio economica equivalent a la meitat de la prevista en l'article 84.1\". [verified 2026-07-04: Llei 31/2018 Art.85 confirmed verbatim — compensacio = meitat de Art.84.1 (25 dies/any) = 12.5 dies/any]"},{"country_id":"18e346eb-9fd8-452a-a21b-f7af3645d194","iso2":"AD","iso3":"AND","country":"Andorra","field_key":"vat_rate","value_num":4.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.e-tramits.ad/tramits/impostos/igi","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:30.072+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tipus de gravamen general: 4,5%\" | registry:AD:vat_rate:2beefa803bcf | Reduced rates: 0% super-reduced, 1% reduced, 2.5% special, 9.5% increased | Source scope: Multiple rate tiers exist depending on goods/services category; general 4.5% is the standard IGI rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.maptss.gov.ao/wp-content/uploads/2024/06/Lei-Geral-do-Trabalho-2023.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-06-24","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the capture is a Proposta de Lei for a new IRPC code, not enacted law)"},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"employee_ssc_rate","value_num":3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.maptss.gov.ao/wp-content/uploads/2024/10/SMN_GTEESMN_GUIA-PRATICO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:29.2+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Geral: 3% para o trabalhador e 8% para empregador; 2. Trabalhador Doméstico: 2% para o trabalhador e 6% para o empregador\" | registry:AO:employee_ssc_rate:8cf842646a6b | Assessable base: Remuneração under the general INSS regime; the guide states no ceiling. | Excluded: Domestic workers contribute 2% instead. | Source scope: Rates presented within a minimum-wage guide context; general employee contribution rate differs from domestic worker rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"employer_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.maptss.gov.ao/wp-content/uploads/2024/10/SMN_GTEESMN_GUIA-PRATICO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:29.599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Geral: 3% para o trabalhador e 8% para empregador; 2. Trabalhador Doméstico: 2% para o trabalhador e 6% para o empregador\" | registry:AO:employer_ssc_rate:8cf842646a6b | Assessable base: Remuneração under the general INSS regime; the guide states no ceiling. | Excluded: Employers of domestic workers pay 6% instead. | Source scope: Rates presented within a minimum-wage guide context; general social security contribution rates for employer differ by worker category (general vs domestic). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://portal.inss.gov.ao/wp-content/uploads/2022/06/Decreto-Presidencial-8-11de-7-de-Janeiro-Prestacoes-Familiares.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:11.696+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"A mulher trabalhadora tem direito, por altura do parto, a uma licenca de maternidade de tres meses.\" | registry:AO:maternity_leave_weeks:6ba30ad07b32 | Conversion: 3 months x 4.33 weeks = 13 weeks | Payment: not stated in the quoted text | Ladder: extended by 4 weeks for multiple births | Source scope: Duration stated in months (three months ~ roughly 13 weeks); extended by 4 weeks for multiple births; conversion from months to weeks needed. Decree dated 2011, currentness of subsequent amendments not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"min_wage_monthly","value_num":70000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.maptss.gov.ao/wp-content/uploads/2024/10/SMN_GTEESMN_GUIA-PRATICO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:32.678+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Geral: Kz 70 000,00; b. Microempresas, empresas iniciantes e domesticos: Kz 50 000,00\" | registry:AO:min_wage_monthly:8cf842646a6b | Currency: AOA | Pay basis: monthly | Applies to: the general rate; micro-enterprises, start-ups and domestic workers are on AOA 50,000 | Source scope: Two-tier monthly minimum wage system with transitional periods; general rate applies for 12 months from Sept 2024 before rising to Kz100,000; sector-specific minimums may be set higher by collective agreements. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=AGO&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T23:25:00.142732+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Cross-checked against World Bank Employing Workers (matches exactly)."},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"paternity_leave_weeks","value_num":0.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 1 calendar days -> 0.1 weeks"},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-06-24","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. Source text: \"25 (see Angola's individual tax summary for rates for self-employed workers and individuals carrying out an industrial or commercial activity)\""},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/AO","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The list is published on a fisheries-ministry ephemerides page; the registry scope records that its currentness is not verifiable and that it does not say which days are paid.)"},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Angola old-age pension"},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"severance_weeks","value_num":13.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"db3f4c5e-892e-4b28-bfa7-0cef1c010485","iso2":"AO","iso3":"AGO","country":"Angola","field_key":"vat_rate","value_num":14,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-06-24","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"14; See Angola's Corporate summary for a description of reduced VAT rates.\""},{"country_id":"073200ad-4284-4f58-b98c-fca22f2a7734","iso2":"AI","iso3":"AIA","country":"Anguilla","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.ai/document/labour/O%20and%20R%20Labour%20Relations%20Bill%202018.pdf","effective_date":"2019-08-31","verified_at":"2026-09-16T23:35:32.097+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Note that effective 31st August 2019, employees will be entitled to annual paid holiday leave of 15 working days.\" | registry:AI:annual_leave_days:02bc413d7f2a | Conversion: Already working days; no conversion. | Source scope: Stated in working days (matches required unit); source is a 2018 Bill summary whose current enactment status is unclear."},{"country_id":"073200ad-4284-4f58-b98c-fca22f2a7734","iso2":"AI","iso3":"AIA","country":"Anguilla","field_key":"employee_ssc_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ssbai.com/contributions.php?type=employee","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:25.822+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Social Security Contributions are payable at the rate of 11% of wages with employers having the right to deduct 5.5% from their employees' earnings\" | registry:AI:employee_ssc_rate:313ba9d8b431 | Assessable base: Wages up to the Social Security Board contribution ceiling; the page asks readers to enquire for the current ceiling figure. | Excluded: The page also announces a 5.75% rate from 2026; 5.5% is the rate in force on the captured page. | Source scope: Rate given for 2025 and updated 2026 rate (5.75%); weekly/monthly ceilings not specified beyond a note to enquire. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"073200ad-4284-4f58-b98c-fca22f2a7734","iso2":"AI","iso3":"AIA","country":"Anguilla","field_key":"employer_ssc_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ssbai.com/contributions.php?type=employer","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:26.224+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employers are entitled to deduct 5.5% of an employees earnings and match with their own portion of 5.5% up to the relevant contribution ceiling\" | registry:AI:employer_ssc_rate:995130782c72 | Assessable base: Employee earnings up to the relevant contribution ceiling; the page does not state the ceiling amount. | Excluded: A 5.75% rate is announced for 2026. | Source scope: Rate given with 2025 effective date and a further 2026 rate of 5.75%; ceilings not specified beyond 'enquire for current ceilings'. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"073200ad-4284-4f58-b98c-fca22f2a7734","iso2":"AI","iso3":"AIA","country":"Anguilla","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ssbai.com/benefits.php","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:21.086+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"Paternity is payable for 2 consecutive weeks beginning with the date of confinement\" | registry:AI:paternity_leave_weeks:cdde714e43f4 | Payment: a Social Security paternity benefit | Excluded: the Labour Bill gives a different figure of one month | Source scope: This is a Social Security paternity benefit duration (2 weeks), which differs from the Labour Bill's separate figure of '1 month' entitlement; the two sources describe different regimes (benefit payment vs statutory leave entitlement). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"073200ad-4284-4f58-b98c-fca22f2a7734","iso2":"AI","iso3":"AIA","country":"Anguilla","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.ai/service/public-holidays-for-2026","effective_date":"2026-01-01","verified_at":"2026-09-16T23:35:32.506+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Official national holidays for 2026 New Year's Day Thursday, 1 January James Ronald Webster Day Monday, 2 March Good Friday Friday, 3 April Easter Monday Monday, 6 April Labour Day Friday, 1 May Whit Monday Monday, 25 May Anguilla Day Monday, 1 June Celebration of the Birthday of His Majesty The King Monday, 22 June August Monday Monday, 3 August August Thursday Thursday, 6 August Constitution Day Friday, 7 August National Heroes and Heroines Friday, 18 December Christmas Day Friday, 25 December Boxing Day Monday, 28 December\" | registry:AI:public_holidays:daa0d6755351 | Conversion: The 2026 calendar names 14 dates. | Source scope: National calendar for year 2026 listing 12 holiday dates; does not state whether paid leave is guaranteed for all employee categories."},{"country_id":"073200ad-4284-4f58-b98c-fca22f2a7734","iso2":"AI","iso3":"AIA","country":"Anguilla","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ssbai.com/contributions.php?type=employee","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:00.348+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Contributions shall cease in the case of an Employee attaining the age of sixty five (65) years\" | registry:AI:retirement_age:313ba9d8b431 | Applies to: the age at which social security contributions cease, used as the pensionable age; public officers appointed after 2004 retire at 65 and earlier appointees at 60 | Source scope: This is the social security contribution cessation age (65), used as proxy for pensionable/retirement age; a separate public-service source states normal retirement age of 60 (pre-2004) or 65 (post-2004) for public officers specifically. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laws.gov.ag/wp-content/uploads/2018/08/cap-27.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The Labour Code capture carries no quotable annual-leave figure; the registry reason describes an accrual rule that is not in the captured text.)"},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laws.gov.ag/wp-content/uploads/2018/08/cap-27.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:18.077+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"standard work week not more than forty-eight hours.\" | registry:AG:avg_weekly_hours:0928c0b47ed1 | Source scope: States standard work week cap of 48 hours nationally under the Labour Code; exceptions exist for certain industries/Ministerial Orders; PDF version date uncertain relative to current law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"employee_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 5% employee share is from the 2015-2017 statistical abstract and the registry records it as superseded by the 2025 rate adjustment, which publishes combined totals only. No current employee-only rate is on either page.)"},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"employer_ssc_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 2025 media release gives the combined employer-plus-employee rate by sector (15% public, 16% private) and does not disaggregate the employer share.)"},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.gov.ag/maternity-benefits/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:10.252+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maternity Allowance is paid for a maximum of 13 weeks, commencing as early as 6 weeks before confinement\" | registry:AG:maternity_leave_weeks:7bc4f351446f | Applies to: the cash benefit duration; the Labour Code's job-protected leave is not quoted | Payment: Maternity Allowance paid by Social Security | Source scope: Describes Social Security cash benefit duration; does not state separate job-protected leave duration under Labour Code | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"min_wage_monthly","value_num":1993.33,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ab.gov.ag/detail_template.php?page=press_release/2026/march/2026_mar_19-notes_from_cabinet_meeting","effective_date":"2026-04-01","verified_at":"2026-09-17T12:36:31.414+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"increase the national minimum wage from $9.00 to $11.50 per hour, effective April 1, 2026\" | registry:AG:min_wage_monthly:0a95c40069a2 | Currency: XCD | Pay basis: hourly | Conversion: XCD 11.50 per hour x 40 hours per week x 4.33 weeks per month = XCD 1,993.33; the hours assumption is stated here because the announcement states none | Applies to: stated in a Cabinet press release rather than a gazetted instrument | Source scope: Rate given in hourly units via a Cabinet press release, not monthly; no official monthly conversion policy stated; also a policy announcement rather than a gazetted instrument."},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"notice_weeks","value_num":3.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The capture yields only the 30-day ceiling on advance notice; the rule it caps — notice equal to the pay-period interval — is not in a quotable sentence, so the 1, 5 and 10-year rungs cannot be read.)"},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laws.gov.ag/wp-content/uploads/2018/08/cap-27.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:42.83+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"A new employee's probation period may not exceed 3 months in duration, unless there is provision for a greater period in a collective agreement\" | registry:AG:probation_months:0928c0b47ed1 | Excluded: a collective agreement may provide a longer period | Source scope: Collective agreements may extend beyond statutory default | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laws.gov.ag/wp-content/uploads/2020/02/No.-23-of-2019-Public-Holidays-Amendment-Act-2019.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:31.688+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"SCHEDULE 1. NEW YEARS DAY ... 2. INDEPENDENCE DAY ... 3. CHRISTMAS DAY ... 4. BOXING DAY ... 5. GOOD FRIDAY 6. EASTER MONDAY 7. LABOUR DAY ... 8. WHIT MONDAY 9. CARNIVAL HOLIDAY The First Monday in August The Tuesday following the First Monday in August 10. SIR VERE CORNWALL BIRD SNR. DAY\" | registry:AG:public_holidays:c07cd82a864e | Conversion: Carnival is two days, so the ten annual schedule items are 11 days. | Excluded: Schedule item 11 (the day after a general election) is not annual; item 12 (Sunday) is excluded from public-holiday leave by the Act itself. | Source scope: National calendar; note Sundays excluded from paid holiday leave rules per section C14/C15 exemption; no regional variation stated || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.gov.ag/media-release-pension-contribution-rate-adjustments/","effective_date":"2025-01-01","verified_at":"2026-09-17T12:14:59.941+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The Pension Age will move to 65 years pursuant to Statutory Instrument 2016 No. 61, Social Security (Benefits) (Age and Grants) (Amendment) Regulations\" | registry:AG:retirement_age:45a5bcb7148b | Source scope: Applies to Social Security pensionable age, effective January 1, 2025"},{"country_id":"d59de5a2-1cda-457b-9709-a19276852cb7","iso2":"AG","iso3":"ATG","country":"Antigua and Barbuda","field_key":"severance_weeks","value_num":9.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laws.gov.ag/wp-content/uploads/2018/08/cap-27.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:25.411+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Severance pay shall consist of at least one day's pay, at the employee's latest basic wage, for each month or major fraction thereof of his term of employment with his employer and any predecessor employer.\" | registry:AG:severance_weeks:0928c0b47ed1 | Conversion: One day's pay per month of service = 12 days a year. Days of wage to weeks = days / 7. | Tenure ladder: 1y: 12 days = 1.7 weeks; 5y: 60 days = 8.6 weeks; 10y: 120 days = 17.1 weeks. Average of the three = 9.1 weeks. | Excluded: Payable on termination by the employer for redundancy after one year's employment. | Source scope: Expressed as days per month of service rather than weeks; conversion needed | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/trabajo/buscastrabajo/conocetusderechos/licencias","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:52.663+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 14 (2026-01-01): no note recorded || \"La cantidad de días de descanso otorgados dependerá de la antigüedad de cada quien en su empleo: Menos de 5 años: 14 días corridos.\" | registry:AR:annual_leave_days:1ce2c95d2610 | Conversion: 14 días corridos (calendar days) converts to 10 working days (14 − 2 weekend days per completed week). | Tenure ladder: 21 días corridos at 5 years, 28 at 10, 35 at 20; the entry-level entitlement is the value taken. | Source scope: Tiered by seniority in calendar days (días corridos); applies nationally to standard LCT-covered employees. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/trabajo/buscastrabajo/conocetusderechos/marcolegal","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:19.508+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duracion del trabajo no podra exceder de ocho horas diarias o cuarenta y ocho horas semanales\" | registry:AR:avg_weekly_hours:47bfdbea25b1 | Source scope: Statutory ordinary weekly hours cap of 48 hours (8 hours/day) under Ley 11.544, nationally applicable with sectoral/regional exceptions noted in the text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"corporate_tax_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.afip.gob.ar/gananciasYBienes/ganancias/personas-juridicas/determinacion/documentos/Ganancias-Escala-PJ-2025.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:38.116+00:00","unit_caveat":null,"scope_caveat":"progressive_schedule","notes":"\"101.679.575,26 1.016.795.752,62 En adelante 299.954.747,02 35\" | registry:AR:corporate_tax_rate:4e70efb26d5d | Ladder: progressive scale for fiscal year 2025: 25% to ARS 101,679,575.26; 30% to ARS 1,016,795,752.62; 35% above | Source scope: Progressive corporate tax scale (25/30/35%) for fiscal year 2025 with peso brackets indexed annually; verify current year scale applies. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"employee_ssc_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/trabajo/buscastrabajo/conocetusderechos/salario","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:55.459+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tabla de Aportes y Contribuciones - Seguridad Social Contribuciones Empleador Trabajador Jubilación 16% 11% PAMI 2% 3% Obra Social 6% 3% Fondo Nacional de Empleo 1,5% - Seguro de Vida Obligatorio 00,3% -\" | registry:AR:employee_ssc_rate:06fe829417e0 | Assessable base: Remuneración (ordinary monthly wage). The page states no ceiling; it is undated and should be cross-checked against the current AFIP schedule. | Components: Jubilación 11% + PAMI 3% + Obra Social 3% = 17%. | Source scope: Itemized employer/employee contribution rates by fund (jubilación, PAMI, obra social, FNE, seguro de vida); page undated so should be cross-checked against current AFIP schedule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"employer_ssc_rate","value_num":28.29,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The registry page gives only the SIPA subsystem rate (20.40% for larger private services and commerce employers, 18% for the rest) and states that obra social, ART and the Fondo de Asistencia Laboral are listed separately. That is not the total employer rate the index scores, and writing it as one would understate Argentina by roughly eight points. The ISSA reference row (28.29%) stands.)"},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":1749902,"min":0,"rate":5},{"max":3499803,"min":1749902,"rate":9},{"max":6999607,"min":3499803,"rate":12},{"max":10499410,"min":6999607,"rate":15},{"max":17499017,"min":10499410,"rate":19},{"max":24498624,"min":17499017,"rate":23},{"max":34998034,"min":24498624,"rate":27},{"max":53153257,"min":34998034,"rate":31},{"max":null,"min":53153257,"rate":35}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/trabajo/buscastrabajo/conocetusderechos/licencias","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:12.121+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Queda prohibido el trabajo del personal femenino durante los cuarenta y cinco (45) dias anteriores al parto y hasta cuarenta y cinco (45) dias despues\" | registry:AR:maternity_leave_weeks:1ce2c95d2610 | Conversion: 45 calendar days before and 45 after = 90 calendar days / 7 = 12.9 weeks | Payment: not stated in the quoted text | Source scope: Duration given in days (45+45=90 days total) under LCT art.177; original unit is days, requires conversion assumption to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"min_wage_monthly","value_num":383800,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"ARS","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/trabajo/consejodelsalario","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:33.101+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 363000 (2026-05-01): SMVM May 2026 = ARS 363,000 (full-time monthly). Updates ~monthly on a scheduled path topping out at ARS 376,600 by Aug 2026 — needs a recurring loader, not a static row. || \"$ 383.800 Salario Minimo Vital y Movil (septiembre 2026)\" | registry:AR:min_wage_monthly:6fd90104a03f | Currency: ARS | Pay basis: monthly | Applies to: workers covered by the Ley de Contrato de Trabajo | Source scope: National monthly SMVM figure with schedule of upcoming monthly increases through Dec 2026; applies to LCT-covered workers nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"notice_weeks","value_num":5.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/trabajo/buscastrabajo/conocetusderechos/marcolegal","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:56.265+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El preaviso, cuando las partes no lo fijen en un término mayor, deberá darse con la anticipación siguiente: por el trabajador, de QUINCE (15) días; por el empleador, de QUINCE (15) días cuando el trabajador se encontrare en período de prueba; de UN (1) mes cuando el trabajador tuviese una antigüedad en el empleo que no exceda de CINCO (5) años y de DOS (2) meses cuando fuere superior.\" | registry:AR:notice_weeks:47bfdbea25b1 | Conversion: LCT art. 231. Months to weeks = months x 4.33 (52/12). | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 1 month (antigüedad not exceeding five years) = 4.3 weeks; 10y: 2 months = 8.7 weeks. Average of the three = 5.8 weeks. | Excluded: The 15-day figure is the probation-period notice. | Source scope: Notice periods stated in days/months (15 days probation, 1 month <5yrs, 2 months >5yrs) per LCT art.231; requires conversion assumption to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:02.579+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"un recargo del cincuenta por ciento (50%) calculado sobre el salario habitual, si se tratare del dias comunes\" | registry:AR:overtime_premium_pct:6c7f515edca5 | Excluded: 100% on Saturday afternoons, Sundays and holidays | Source scope: Two-tier premium: 50% on ordinary days, 100% on Saturday afternoons/Sundays/holidays (LCT art.201); applies nationally to LCT-covered workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"paternity_leave_weeks","value_num":0.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/trabajo/buscastrabajo/conocetusderechos/licencias","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:22.376+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Nacimiento de hijo, hija: 2 dias corridos.\" | registry:AR:paternity_leave_weeks:1ce2c95d2610 | Conversion: 2 calendar days / 7 = 0.3 weeks | Payment: not stated in the quoted text; a special licence under LCT art. 158 | Excluded: collective agreements may extend it | Source scope: Statutory paternity/birth leave given as 2 calendar days under LCT special licenses (art.158); original unit days needs conversion to weeks; CCTs may extend this. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/iaf/preguntas-frecuentes/afip","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:39.905+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"existe una alicuota progresiva desde el 5% hasta el 35% aplicada sobre la ganancia neta\" | registry:AR:personal_income_tax_top_rate:dae65340cd1f | Residence basis: individuals, fourth-category income | Source scope: States top marginal rate (35%) but no bracket table or explicit effective date; page context is retiree/pension FAQ though impuesto a las ganancias 4th category rules apply generally to individuals. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/trabajo/buscastrabajo/conocetusderechos/marcolegal","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:44.333+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"el contrato de trabajo por tiempo indeterminado esta sujeto a un periodo de prueba de 3 meses\" | registry:AR:probation_months:47bfdbea25b1 | Excluded: domestic workers under Ley 26.844 have 6 months | Source scope: States general LCT probation period of 3 months for indefinite contracts; a separate special regime (Ley 26.844 for domestic workers, amended 2026) sets 6 months, so this figure does not cover all sectors. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/interior/feriados","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (Ley 21.329 as captured is an incomplete consolidation: the registry scope records that it does not carry the later additions or the moved 2026 dates, so a count off this text would understate the national calendar.)"},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.argentina.gob.ar/servicio/tramitar-la-jubilacion-como-trabajador-en-relacion-de-dependencia","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:01.192+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Si reunis los requisitos de edad (60 anos para las mujeres y 65 para los hombres) y los 30 anos de aportes\" | registry:AR:retirement_age:7a85ebd4abc0 | Ladder: 65 for men, 60 for women, both with 30 years of contributions; special regimes vary by activity | Source scope: National standard retirement ages differentiated by sex (60 women, 65 men) with 30 years contributions requirement; special regimes may vary by activity. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:56.675+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"se deberá abonar al trabajador una indemnización equivalente a un (1) mes de sueldo por cada año de servicio o fracción mayor de tres (3) meses, tomando como base de cálculo la mejor remuneración mensual, normal y habitual devengada\" | registry:AR:severance_weeks:6c7f515edca5 | Conversion: LCT art. 245: one month's salary per year of service, never less than one month. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 5 months = 21.7 weeks; 10y: 10 months = 43.3 weeks. Average of the three = 23.1 weeks. | Excluded: Collective-agreement caps on the calculation base are not applied; the index scores weeks of salary, not an amount. | Source scope: Severance formula expressed as one month's salary per year of service (Art. 245 LCT) with collective-agreement-based caps; original unit is months, requires conversion to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01bed74f-445e-482e-9c91-fe082b074b5e","iso2":"AR","iso3":"ARG","country":"Argentina","field_key":"vat_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-06-16","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arlis.am/en/acts/205552","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arlis.am/en/acts/205552","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:19.095+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Normal duration of the working time may not exceed 40 hours a week.\" | registry:AM:avg_weekly_hours:e903638e7e3b | Excluded: a separate 48-hour limit covers hours including overtime | Source scope: States normal (non-overtime) statutory weekly working hours directly; separate provision (48 hours) covers maximum including overtime. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"corporate_tax_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-06-30","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"employer_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"maternity_leave_weeks","value_num":20,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arlis.am/en/acts/205552","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:11.287+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"140 days (70 days for pregnancy leave, 70 days for maternity leave)\" | registry:AM:maternity_leave_weeks:e903638e7e3b | Conversion: 140 calendar days / 7 = 20 weeks | Payment: not stated in the quoted text | Ladder: 155 days for a difficult delivery, 180 for multiple births | Source scope: Stated in days, not weeks; additional variants exist for hard delivery (155 days) and multiple births (180 days). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"min_wage_monthly","value_num":75000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"AMD","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/armenia/","effective_date":"2023-01-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arlis.am/en/acts/205552","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:02.175+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For each hour of overtime work, in addition to the hourly rate, an additional payment shall be made, not less than 50 percent of the hourly rate\" | registry:AM:overtime_premium_pct:e903638e7e3b | Excluded: 30% for night work and double pay for holidays and rest days | Source scope: Also specifies 30 percent for night work and double pay for holidays/rest days as separate rates not covered by this quote. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arlis.am/en/acts/205582","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:21.944+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"oplachivaemyy otpusk prodolzhitelnostyu pyat rabochikh dney, za kazhdyy den kotorogo rabotodatel vyplachivaet\" | registry:AM:paternity_leave_weeks:b6f05357cab0 | Conversion: 5 working days / 5 working days per week = 1 week | Payment: paid by the employer under article 176.1 | Source scope: Paid paternity leave of five working days per Article 176.1 (Russian version); stated in days not weeks, distinct from the unpaid husband's leave in Article 176. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-06-30","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arlis.am/en/acts/205552","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:43.905+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The time limit of the probation period shall not be more than three months, except for the cases provided for by part 2\" | registry:AM:probation_months:e903638e7e3b | Excluded: twelve months in the exceptional cases listed in part 2 | Source scope: General limit is three months; a twelve-month probation applies in specified exceptional cases per part 2. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/AM","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The source is an archived Central Bank of Armenia page that the registry scope records may be outdated, and it mixes official holidays with memorial days without separating them.)"},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"retirement_age","value_num":63,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Armenia Law on State Pensions / ISSA — 63 (65 if no work record)"},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"severance_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arlis.am/en/acts/205582","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:28.794+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"в случае работы до одного года — в десятикратном размере среднего дневного заработка; 2) в случае работы от одного года до пяти лет — в двадцатипятикратном размере среднего дневного заработка; 3) в случае работы от пяти до десяти лет — в тридцатикратном размере среднего дневного заработка; 4) в случае работы от десяти до пятнадцати лет — в тридцатипятикратном размере среднего дневного заработка\" | registry:AM:severance_weeks:b6f05357cab0 | Conversion: Labour Code art. 129: multiples of average DAILY earnings. Days of wage to weeks = days / 7. | Tenure ladder: 1y: 25 days = 3.6 weeks; 5y: 30 days = 4.3 weeks; 10y: 35 days = 5.0 weeks. Average of the three = 4.3 weeks. | Source scope: Severance stated in multiples of average daily earnings per length-of-service tier (Russian version of Labour Code Art.129), not directly in weeks; conversion assumptions needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"88097f24-61e7-4010-a455-417838303b2e","iso2":"AM","iso3":"ARM","country":"Armenia","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-06-30","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gobierno.aw/en/employment-contract","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:36.353+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Each employee is entitled to a paid holiday of at least fifteen working days per year.\" | registry:AW:annual_leave_days:5e7cf27ba610 | Conversion: Already working days; no conversion. | Source scope: Expressed in working days, not weeks; minimum statutory entitlement, may vary by collective agreement; currency of this reference page unclear. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"avg_weekly_hours","value_num":42.5,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gobierno.aw/en/employment-contract","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:21.363+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A maximum of 8 1/2 hours daily for a 5-day working week, not exceeding 42 1/2 hours is allowed\" | registry:AW:avg_weekly_hours:5e7cf27ba610 | Ladder: 8.5 hours a day over a 5-day week up to 42.5 hours, or 8 hours a day over a longer week; hotels, casinos and oil refining have a 48-hour exception | Source scope: Maximum statutory ordinary hours vary by schedule (40/44/45/48hr categories exist per minimum wage page); hotels/casinos/oil refining have a 48-hour exception. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"employee_ssc_rate","value_num":6.6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.svbaruba.org/employer/summary-of-tariffs/summary-of-tariffs-2025/?lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:32.213+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"AOV & AWW total 15,5 % Employer: 10,5% Employee: 5% ... AZV total 10,5% Employer: 8,9% Employee: 1,6%\" | registry:AW:employee_ssc_rate:2fed29236b10 | Assessable base: AOV/AWW premium up to an income threshold of Afl. 85,000; AZV on gross salary. Rates valid from 1 January 2025. | Components: AOV/AWW 5% + AZV 1.6% = 6.6%. | Source scope: Rates valid from Jan 1 2025; AZV rate for pensioners changes as of 2026 per separate announcement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"employer_ssc_rate","value_num":22.05,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.svbaruba.org/employer/summary-of-tariffs/summary-of-tariffs-2025/?lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:32.627+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"AOV & AWW total 15,5 % Employer: 10,5% Employee: 5% ... AZV total 10,5% Employer: 8,9% Employee: 1,6% ... ZV 2,65% of the gross salary, to be paid by employer\" | registry:AW:employer_ssc_rate:2fed29236b10 | Assessable base: AOV/AWW up to Afl. 85,000 a year; ZV up to the ZV/OV income threshold (Afl. 5,850 a month). Rates valid from 1 January 2025. | Components: AOV/AWW 10.5% + AZV 8.9% + ZV 2.65% = 22.05%. | Excluded: The OV (accident) premium varies from 0.25% to 2.5% by employer hazard class, so it has no single rate and is not summed in. | Source scope: OV rate varies 0.25%-2.5% by employer hazard class; figures valid from Jan 1 2025 and subject to change by law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"income_tax_brackets","value_num":null,"value_text":"4 bands, 0%–52% (2025)","value_jsonb":[{"to":34930,"from":0,"rate":0},{"to":63904,"from":34930,"rate":21},{"to":135527,"from":63904,"rate":42},{"to":null,"from":135527,"rate":52}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gobierno.aw/en/the-income-tax-and-payroll-tax-rate-will-change-from-january-1-2025","effective_date":"2025-01-01","verified_at":"2026-09-17T12:41:20.041+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 - 34.930 0.00 0,00% 2 34.930 63.904 0.00 21,00% 3 63.904 135.527 6.084.54 42,00% 4 135.527 - 36.166,20 52,00%\" | registry:AW:income_tax_brackets:dbf22757a40f | Currency: AWG | Tax year: 2025 | Residence basis: resident individuals; a tax-free threshold of Afl 30,000 applies before the bands | Source scope: Table effective January 1, 2025; tax-free threshold Afl 30,000 applies before brackets."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.svbaruba.org/employee/private-sector/maternity-leave/?lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:12.936+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maternity leave is for a total period of 12 weeks.\" | registry:AW:maternity_leave_weeks:6ec07005bf79 | Payment: paid through SVb sickness insurance | Source scope: Applies to private-sector employees insured under SVb sickness insurance; public sector employees follow a parallel but separately administered 12-week entitlement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"min_wage_monthly","value_num":1986.2,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gobierno.aw/en/wages-minimum-wages","effective_date":"2024-01-01","verified_at":"2026-09-17T12:36:35.091+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The minimum wage as per January 1, 2024 amounts to: Monthly Awg. 1.986,20; Weekly Awg. 463,25.\" | registry:AW:min_wage_monthly:08b5d6432915 | Currency: AWG | Pay basis: monthly | Applies to: the 40-hour-a-week industry category; an hourly regime takes effect in January 2026 and domestic worker rates differ | Source scope: Monthly figure applies to 40hr/week industry category as of Jan 2024; a separate hourly minimum wage regime (Afl 11.58/hour, conversion factor 4.333) takes effect Jan 1 2026 per the other page, and domestic worker rates differ; monthly figure may be superseded."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://daoaruba.com/wp-content/uploads/2019/09/Werknemer-en-ontslag.pdf","effective_date":"2019-09-01","verified_at":"2026-07-04T03:37:06.360046+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Landsverordening beeindiging arbeidsovereenkomsten / BWA, per Directie Arbeid en Onderzoek Aruba guidance: employer opzegtermijn <5yr=1 month, 5-10yr=2 months, 10-15yr=3 months. 1y:4.33w, 5y:8.66w, 10y:12.99w -> avg 8.7. Quote: \"Korter dan 5 jaar: een maand; 5 jaar tot 10 jaar: twee maanden; 10 jaar tot 15 jaar: drie maanden\". [verified 2026-07-04: DAO Aruba folder confirmed employer opzegtermijn korter dan 5j=1mnd / 5-10j=2mnd / 10-15j=3mnd]"},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gobierno.aw/en/employment-contract","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:03.406+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Overtime work per hour is compensated as follows: Monday through Saturday: + 50% Sunday: + 100%\" | registry:AW:overtime_premium_pct:5e7cf27ba610 | Excluded: 100% on Sundays; shift work carries a 15% premium | Source scope: A separate reference page states overtime as 150%/200% of normal wage (equivalent to +50%/+100%) and shift work premium is 15%; both are consistent. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"personal_income_tax_top_rate","value_num":52,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gobierno.aw/en/the-income-tax-and-payroll-tax-rate-will-change-from-january-1-2025","effective_date":"2025-01-01","verified_at":"2026-09-17T11:59:41.194+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"4 135.527 - 36.166,20 52,00%\" | registry:AW:personal_income_tax_top_rate:dbf22757a40f | Source scope: Effective January 1, 2025; top bracket applies above Afl 135,527."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"probation_months","value_num":2,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gobierno.aw/nl/arbeidsovereenkomst-cao","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:45.789+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"De proeftijd mag niet op langer dan twee maanden worden gesteld.\" | registry:AW:probation_months:a8db562b2380 | Source scope: National rule; applies to written probation clauses generally, max two months. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gobierno.aw/en/holidays","effective_date":"2026-01-01","verified_at":"2026-09-16T23:35:36.765+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For the year 2026, the aforementioned holidays fall on the following days: 01 New Year's Day Thursday January 01 02 Dia di Betico (Betico Croes Day) Sunday January 25 03 Carnival Monday Monday February 16 04 National Anthem and Flag day Wednesday March 18 05 Good Friday Friday April 3 06 Easter Monday Monday April 6 07 King's Day Monday April 27 08 Labor Day Friday May 01 09 Ascension Day Thursday May 14 10 Christmas Day Friday December 25 11 Day after Christmas (Boxing day) Saturday December 26\" | registry:AW:public_holidays:53486b8776c7 | Conversion: The 2026 calendar numbers the holidays 01 to 11. | Source scope: National calendar with 11 listed holidays for 2025/2026; note states holidays are 'extra days off' distinct from a guarantee of paid leave in all cases; no subnational variation indicated for Aruba (single jurisdiction)."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.svbaruba.org/pension/old-age-pension/?lang=en","effective_date":"2024-01-01","verified_at":"2026-09-17T12:15:02.417+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"As of the 1st of January 2024, the pension age is 65 years.\" | registry:AW:retirement_age:0a949a023e95 | Applies to: the AOV old-age pension eligibility age | Source scope: This is the statutory old-age pension (AOV) eligibility age, which may differ from a mandatory employer retirement age if one exists."},{"country_id":"95af3040-15dd-437c-9ae6-1cac6650ed40","iso2":"AW","iso3":"ABW","country":"Aruba","field_key":"severance_weeks","value_num":5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.svbaruba.org/employee/cessantia/?lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T01:27:57.693+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 5.3 (1998-01-01): Cessantia-landsverordening (AB 1998 no. GT 18): 1 week wage per year for years 1-10 (1.25x yrs 11-20, 2x after); right after first full year, termination not attributable to employee. 1y:1w, 5y:5w, 10y:10w -> avg 5.3. Quote: \"voor het eerste tot en met het tiende volle dienstjaar: een weekloon per dienstjaar\". [verified 2026-07-04: Cessantia-verordening confirmed 1 weekloon per dienstjaar yrs 1-10 (SVb Aruba)] || \"For each year of service between 1 and 10 years, the employee receives a payment equal to one week's salary. For each year of service\" | registry:AW:severance_weeks:b0d8af3f5f03 | Conversion: Cessantia; already in weeks of salary. | Tenure ladder: 1y: 0 weeks (the entitlement requires over one year of service); 5y: 5 weeks; 10y: 10 weeks. Average of the three = 5.0 weeks. | Excluded: Private-sector employees terminated through no fault of their own; public employees excluded; a weekly wage cap of Afl 2,025 applies to the fund's payout. | Source scope: Applies to private-sector employees terminated without their own fault with over one year service; public employees excluded; maximum weekly wage cap of Afl 2,025 applies for Cessantia fund payouts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fairwork.gov.au/leave/annual-leave","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:35.331+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Full-time and part-time employees get 4 weeks of annual leave, based on their ordinary hours of work.\" | registry:AU:annual_leave_days:74b589be5f23 | Conversion: Four weeks on a five-day week is 20 working days. | Excluded: Shiftworkers get a fifth week; casuals get none. The general full-time entitlement is the value taken. | Source scope: Entitlement expressed in weeks (4 weeks), not days; conversion to days requires assumption about working days per week (commonly 5, yielding 20 days), not stated on this page. Shiftworkers may get more; casuals excluded. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"avg_weekly_hours","value_num":38,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fwc.gov.au/work-conditions/minimum-wages-and-conditions/national-employment-standards","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:20.724+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maximum weekly hours - 38 weekly hours of work, plus reasonable extra hours.\" | registry:AU:avg_weekly_hours:24cc90ff599f | Applies to: the National Employment Standards maximum, plus reasonable additional hours | Source scope: This is a maximum/standard statutory ordinary hours figure under NES, not an actual average hours worked statistic; extra reasonable hours can apply on top. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ato.gov.au/tax-rates-and-codes/company-tax-rate-changes","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:39.129+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The full company tax rate of 30% applies to all companies that are not eligible for the lower company tax rate.\" | registry:AU:corporate_tax_rate:36911eff0a98 | Reduced rates: 25% for base rate entities meeting the turnover and passive-income tests | Source scope: Lower 25% rate applies to base rate entities meeting turnover/passive income tests; standard rate is 30%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"employer_ssc_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fairwork.gov.au/pay-and-wages/tax-and-superannuation","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:30.82+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"employers must pay super contributions of 12% of an employee's qualifying earnings\" | registry:AU:employer_ssc_rate:b87405a6b76c | Assessable base: Ordinary time (qualifying) earnings under the superannuation guarantee. There is no employee-side statutory contribution in Australia. | Excluded: The Medicare levy is an employee income tax, not an employer contribution. | Source scope: Covers compulsory superannuation guarantee (employer-paid) only, not a broader payroll/social-security scheme; excludes certain state-referred employees from NES entitlement (though SG law itself still applies); no employee-side contribution exists. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":23.523271}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured table gives the first two resident bands and breaks off)"},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"maternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"min_wage_monthly","value_num":4351.22,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fwc.gov.au/work-conditions/minimum-wages-and-conditions/national-minimum-wage","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:34.323+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the national minimum wage is $1004.90 based on a week of 38 ordinary hours ($26.44 per hour)\" | registry:AU:min_wage_monthly:dc4e78126bae | Currency: AUD | Pay basis: weekly | Conversion: AUD 1,004.90 per week x 4.33 weeks per month = AUD 4,351.22; the week is the 38 ordinary hours the order itself names | Applies to: award-free and agreement-free adult employees | Source scope: Rate given in weekly and hourly units, not monthly; conversion to monthly requires an explicit policy (weeks-per-month assumption); base rate for award/agreement-free adult employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"notice_weeks","value_num":2.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fairwork.gov.au/tools-and-resources/fact-sheets/minimum-workplace-entitlements/notice-of-termination-and-redundancy-pay","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:31.42+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Period of continuous service Minimum notice period 1 year or less 1 week More than 1 year – 3 years 2 weeks More than 3 years – 5 years 3 weeks More than 5 years 4 weeks\" | registry:AU:notice_weeks:1b1c0053c386 | Conversion: National Employment Standards; already in weeks. | Tenure ladder: 1y: 1 week (one year or less); 5y: 3 weeks (more than 3 years to 5 years); 10y: 4 weeks. Average of the three = 2.7 weeks. | Excluded: Employees over 45 with two years' service get one additional week; casuals, fixed-term and serious-misconduct dismissals are outside the standard. | Source scope: NES minimum notice scale by length of service (1-4 weeks plus extra week for over-45s); excludes casuals, fixed-term, serious misconduct dismissals and certain daily/weekly hire employees; state/award/contract may extend further. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"parental_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fwc.gov.au/work-conditions/minimum-wages-and-conditions/national-employment-standards","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:40.973+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"up to 12 months' unpaid leave and a right to ask for an additional 12 months' unpaid leave\" | registry:AU:parental_leave_weeks:24cc90ff599f | Conversion: 12 months x 4.33 weeks = 52 weeks | Payment: unpaid under the National Employment Standards; Parental Leave Pay is a separate government-funded scheme | Ladder: a right to request a further 12 months unpaid | Source scope: Unpaid statutory leave under NES, expressed in months not weeks; separate government-funded Parental Leave Pay is paid at national minimum wage rate via Services Australia and has its own eligibility rules. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:40.745+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"$190,001 and over $51,370 plus 45c for each $1 over $190,000\" | registry:AU:personal_income_tax_top_rate:a897af3a3837 | Residence basis: Australian tax residents | Excluded: the 2% Medicare levy is additional | Source scope: Excludes Medicare levy of 2%; applies to Australian tax residents only. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":"public_holidays_set_regionally","notes":"no_government_figure:2026-09-16 (Each state and territory sets its own list and the page publishes eight separate calendars with capital-city and regional days in them. There is no national count on the page to take.) || scope_caveat:public_holidays_set_regionally — public holidays are set regionally, so there is no national figure to rank and none has been invented. Each state and territory sets its own list; the government page publishes eight separate calendars and no national count. (EB-2103). The country is held out of the ranked index with the reason shown."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.servicesaustralia.gov.au/age-pension","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:02.009+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The main income support payment for people who are Age Pension age, which is 67 years or older.\" | registry:AU:retirement_age:4b8d3add4099 | Applies to: the Age Pension eligibility age; Australia has no statutory mandatory employment retirement age | Source scope: This is the Age Pension eligibility age (social security), not a mandatory employer retirement age; Australia has no statutory mandatory retirement age for employment. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"severance_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fairwork.gov.au/ending-employment/redundancy/redundancy-pay","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:31.809+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Period of continuous service Redundancy pay At least 1 year but less than 2 years 4 weeks ... At least 5 years but less than 6 years 10 weeks ... At least 9 years but less than 10 years 16 weeks At least 10 years 12 weeks\" | registry:AU:severance_weeks:f59e53ed353d | Conversion: National Employment Standards redundancy pay; already in weeks. | Tenure ladder: 1y: 4 weeks; 5y: 10 weeks; 10y: 12 weeks (the scale steps back down at ten years). Average of the three = 8.7 weeks. | Excluded: Small business employers with fewer than 15 employees are generally exempt; some awards vary the scale. | Source scope: NES redundancy pay scale; small business employers (fewer than 15 employees) generally exempt; some awards vary this scale for specific industries. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d4b6d65f-e0be-4f7e-b771-6a8e35fed192","iso2":"AU","iso3":"AUS","country":"Australia","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://business.gov.au/registrations/register-for-taxes/register-for-goods-and-services-tax-gst","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:32.469+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Goods and services tax (GST) is a tax of 10% on most goods, services and other items sold or consumed in Australia.\" | registry:AU:vat_rate:7a8510df9e58 | Applies to: GST; some supplies are GST-free or input-taxed | Source scope: National rate; some goods/services are GST-free or input-taxed, not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"annual_leave_days","value_num":25,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sozialministerium.gv.at/en/Topics/Labour/Labour-Law/Paid-Leave-and-Leave.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:34.521+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For every working year (paid leave year), employees are entitled to - in principal uninterrupted - paid leave lasting five weeks (30 working days in the case of a 6-day working week and 25 working days in the case of a 5-day week).\" | registry:AT:annual_leave_days:86160f5b4630 | Conversion: The source states the five-day-week figure itself: 25 working days. | Tenure ladder: Six weeks (30 working days on a five-day week) from the 26th year of service; the entry-level entitlement is the value taken. | Source scope: Entitlement expressed in weeks (5 weeks, rising to 6 weeks after 25 years) with day-equivalents depending on 5-day vs 6-day work week; conversion policy needed for a single day count. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.usp.gv.at/themen/mitarbeiter-und-gesundheit/urlaub-und-arbeitszeit/normalarbeitszeit.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:20.117+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Sie darf grundsatzlich acht Stunden pro Tag und 40 Stunden pro Woche nicht uberschreiten.\" | registry:AT:avg_weekly_hours:b79f7560558e | Excluded: many collective agreements set shorter weeks, such as 38.5 hours | Source scope: Statutory ordinary weekly hours of 40 (8/day), with many collective agreements providing shorter weeks (e.g. 38.5h); various exceptions for shift work, flexitime, averaging periods. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"corporate_tax_rate","value_num":23,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.usp.gv.at/en/themen/steuern-finanzen/koerperschaftsteuer-ueberblick.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:38.736+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Corporate income tax is 23 per cent (until the year 2022: 25 per cent, in 2023: 24 per cent) of taxable income\" | registry:AT:corporate_tax_rate:dd29a221fa4e | Ladder: 25% until 2022, 24% in 2023, 23% thereafter | Source scope: National flat corporate income tax rate; minimum tax provisions for share-capital companies also noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"employee_ssc_rate","value_num":17.927143,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"employer_ssc_rate","value_num":27.608571,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":14.553157}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured page describes the tariff levels and the 55% band above one million euro but the window does not reach the full table)"},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sozialministerium.gv.at/en/Topics/Labour/Labour-Law/Unpaid-Leave-and-Part-Time-Work/Parental-Leave.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:12.535+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maternity protection after birth lasts in principle for eight weeks.\" | registry:AT:maternity_leave_weeks:517516ac54b4 | Conversion: 8 weeks before and 8 weeks after birth, the standard Mutterschutz protection periods, = 16 weeks | Payment: Wochengeld from health insurance | Ladder: at least 12 weeks after a premature, caesarean or multiple birth | Source scope: 8 weeks post-birth protection period generally, extended to at least 12 weeks for premature births, caesarean or multiple births; pre-birth protection period also exists but not fully quantified here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"min_wage_monthly","value_num":null,"value_text":"no_statutory_minimum","value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sozialministerium.gv.at/en/Topics/Labour/Labour-Law/Remuneration/Minimum-Wage-in-Austria.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:33.914+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In Austria, there is no statutory minimum wage that applies to all employees.\" | registry:AT:min_wage_monthly:eb8e6d3f6341 | Applies to: pay is set by around 800 sector collective agreements | Source scope: No national statutory minimum wage; wages set via ~800 sector collective agreements instead. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"notice_weeks","value_num":9.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.usp.gv.at/en/themen/mitarbeiter-und-gesundheit/beendigung-des-arbeitsverhaeltnisses/kuendigung.html","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:30.002+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For the employer: In the first and second year of service: six weeks; After the end of the second year of service: two months; After the end of the fifth year of service: three months\" | registry:AT:notice_weeks:045c9e68f13b | Conversion: Unified since October 2021. Months to weeks = months x 4.33; the first rung is already in weeks. | Tenure ladder: 1y: 6 weeks; 5y: 2 months = 8.7 weeks (the three-month rung starts after the END of the fifth year); 10y: 3 months = 13.0 weeks. Average of the three = 9.2 weeks. | Excluded: A collective agreement may deviate in seasonal sectors; the employee's own notice is one month. | Source scope: Notice periods stated in months/weeks depending on tenure and whether employer or employee gives notice; unified rule since Oct 2021, may be extended by agreement or deviate by collective agreement for seasonal sectors. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.usp.gv.at/themen/mitarbeiter-und-gesundheit/urlaub-und-arbeitszeit/ueberstunden-und-hoechstarbeitszeit.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:02.989+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Die Arbeitgeberin/der Arbeitgeber muss fur Uberstunden einen Zuschlag von 50 Prozent bezahlen.\" | registry:AT:overtime_premium_pct:99c0f30417a4 | Excluded: time off in lieu at 1.5 hours per overtime hour is an alternative | Source scope: Standard statutory overtime premium is 50%; time-off-in-lieu alternative also exists (1.5 hours per overtime hour); collective agreements may set different rules for specific circumstances. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"parental_leave_weeks","value_num":95.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sozialministerium.gv.at/en/Topics/Labour/Labour-Law/Unpaid-Leave-and-Part-Time-Work/Parental-Leave.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:40.557+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"If only one parent takes parental leave, the leave can last until the child is 22 months old at the latest.\" | registry:AT:parental_leave_weeks:517516ac54b4 | Conversion: until the child is 22 months old = 22 months x 4.33 weeks = 95.3 weeks | Payment: unpaid leave; Kinderbetreuungsgeld is a separate benefit | Ladder: longer where both parents alternate or for single parents | Source scope: Duration expressed in months/child age rather than weeks; various special-case extensions (single parents, alternating parents) also detailed; conversion to weeks needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"paternity_leave_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 30 calendar days -> 4.3 weeks"},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"personal_income_tax_top_rate","value_num":55,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.usp.gv.at/en/themen/steuern-finanzen/einkommensteuer-ueberblick/weitere-informationen-est/tarifstufen.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:40.33+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"above 1,000,000 55 percent. Limited until 2029, thereafter 50 percent.\" | registry:AT:personal_income_tax_top_rate:43232a1bdfb9 | Ladder: 55% above EUR 1,000,000 until 2029, 50% thereafter | Source scope: Top marginal rate of 55% applies temporarily until 2029 (limited-duration surtax bracket above EUR 1 million), reverting to 50% thereafter. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"probation_months","value_num":1,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.oesterreich.gv.at/en/themen/arbeit_beruf_und_pension/jobsuche/Seite.171420","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:44.953+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In most cases, the probationary period is limited by law to one month.\" | registry:AT:probation_months:06cb39fd8d72 | Excluded: apprenticeships have a three-month probation | Source scope: General statutory probation period is one month; apprenticeships have a different three-month probation period noted separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.usp.gv.at/mitarbeiter/arbeitszeit/woechentliche-ruhezeit-und-feiertagsruhe.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:34.933+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Gesetzliche Feiertage Folgende Tage sind gesetzliche Feiertage 1. Jänner (Neujahr) 6. Jänner (Heilige Drei Könige) Ostermontag 1. Mai (Staatsfeiertag) Christi Himmelfahrt Pfingstmontag Fronleichnam 15. August (Mariä Himmelfahrt) 26. Oktober (Nationalfeiertag) 1. November (Allerheiligen) 8. Dezember (Mariä Empfängnis) 25. Dezember (Weihnachten) 26. Dezember (Stefanitag)\" | registry:AT:public_holidays:9f854239b00a | Excluded: The opt-in personal holiday for Good Friday applies only to members of certain churches and is not a general statutory holiday. | Source scope: Lists 13 national statutory holidays (Gesetzliche Feiertage) with rest-day entitlement; a special 'personal holiday' opt-in for Good Friday for certain religious groups is separately noted. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sozialministerium.gv.at/en/Topics/Social-Affairs/Social-Insurance/Pension-Insurance/Types-of-Pension/Old-Age-Pensions.html","effective_date":"2024-01-01","verified_at":"2026-09-17T12:15:01.599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"As of 1 January 2024, the current retirement age for women (60) will be raised by six months per year until 2033\" | registry:AT:retirement_age:6e9546af0a51 | Ladder: 65 for men; the women's age rises by six months a year from 60 until it reaches 65 in 2033 | Source scope: Men's retirement age is 65; women's retirement age is transitioning upward from 60 to 65 by 2033, so current age varies by birth year during the transition period."},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Abfertigung NEU is a defined-contribution scheme — the employer pays 1.53% of salary into a fund month by month — not an amount in weeks of salary due on dismissal. The older Abfertigung ALT regime, which did work in month multiples, applies only to employment that began before 2003 and is not detailed on the page.)"},{"country_id":"367902fa-083f-4aaa-8dcd-f5e69441f9e0","iso2":"AT","iso3":"AUT","country":"Austria","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.usp.gv.at/en/themen/steuern-finanzen/umsatzsteuer-ueberblick/steuersaetze-und-steuerbefreiungen-der-umsatzsteuer.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:32.03+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The main tax rates are the general tax rate of 20 per cent and the reduced tax rates of 4.9 per cent, 10 per cent\" | registry:AT:vat_rate:c3153bf8dbef | Reduced rates: 4.9%, 10% and 13% for specified categories | Source scope: Standard 20% rate with several reduced rates for specific categories of goods/services. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"annual_leave_days","value_num":21,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/54131/AZE-54131.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.taxes.gov.az/ru/page/vergi-beledcisi","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:39.942+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"at the rate of 20% on expenses allowed as deductions under chapter X of the Tax Code\" | registry:AZ:corporate_tax_rate:ef1ead10f1a7 | Source scope: Directory-labeled page in metadata but content shows substantive profit tax rate rule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"employee_ssc_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 3% applies only up to 200 manat of salary; above that the page sets a different marginal calculation, so there is no single rate on ordinary wages for a standard employee.)"},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"employer_ssc_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dost.gov.az/en/page/mecburi-dovlet-sosial-sigorta-haqqi-nedir","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:33.835+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"insurance premium paid by the insurer - 22 percent of the calculated labor remuneration fund and other incomes involved\" | registry:AZ:employer_ssc_rate:c0f91840fedd | Assessable base: The calculated labour remuneration fund; the general rate for standard salaried employment outside the preferential oil, gas and state sectors. | Excluded: Oil and gas, state-sector and self-employed categories have their own rates. | Source scope: Rate varies by sector (oil/gas vs non-oil, non-state), income band, and by self-employed/entrepreneurial category; general 22% employer rate applies to standard salaried employment outside preferential sectors. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"maternity_leave_weeks","value_num":166.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 1165 calendar days -> 166.4 weeks"},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"min_wage_monthly","value_num":400,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"AZN","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/azerbaijan/","effective_date":"2025-01-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"notice_weeks","value_num":6.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dost.gov.az/ru/services/labor-relations?kt=11","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:34.237+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"при стаже работы до одного года – не менее двух календарных недель; при стаже работы от одного года до пяти лет – не менее четырех календарных недель; при стаже работы от пяти до десяти лет – не менее шести календарных недель; при стаже работы свыше десяти лет – не менее девяти календарных недель\" | registry:AZ:notice_weeks:1dab02b83a95 | Conversion: Labour Code art. 70(b), redundancy. Already stated in calendar weeks. | Tenure ladder: 1y: 4 weeks; 5y: 6 weeks; 10y: 9 weeks. The Russian bands read 'from five to ten' as beginning at five, so a boundary year takes the higher band. Average of the three = 6.3 weeks. | Excluded: Other termination grounds carry different periods. | Source scope: Notice periods scale with tenure (2/4/6/9 calendar weeks) specifically for redundancy/staff-reduction termination under Article 70(b); other termination grounds may differ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"overtime_premium_pct","value_num":100,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dost.gov.az/ru/services/labor-relations?kt=11","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:03.828+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"not less than double the hourly tariff (job) rate in the pay system\" | registry:AZ:overtime_premium_pct:1dab02b83a95 | Conversion: not less than double the hourly tariff rate = a 100% premium above the normal wage | Source scope: States overtime pay must be not less than double the hourly tariff rate for one compensation system; a second system references full pay plus additional payment without explicit percentage, so full breadth of premium formulas across all pay systems is not fully captured. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-01-09","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"public_holidays","value_num":22,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://president.az/en/pages/view/azerbaijan/holidays","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:37.168+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Holidays of the Republic of Azerbaijan are as follows: New Year holiday (1 and 2 January); International Women's Day (8 March); Day of Victory over fascism (9 May); Independence Day (28 May); National Salvation Day of the Azerbaijani people (15 June); Day of Armed Forces of the Republic of Azerbaijan (26 June); Day of Restoration of Independence (18 October); Victory Day (8 November); National Flag Day of the Republic of Azerbaijan (9 November); Constitution Day (12 November); National Revival Day (17 November); World Azerbaijanis Solidarity Day (31 December); Novruz holiday - five days; Eid al-Adha - two days; Eid al-Fitr - two days.\" | registry:AZ:public_holidays:c536035482e0 | Conversion: Days counted, not occasions: 2 + 11 single days + Novruz 5 + Eid al-Adha 2 + Eid al-Fitr 2 = 22. | Source scope: Novruz, Eid al-Adha and Eid al-Fitr exact dates are determined annually by executive authority; list is national, no regional variation noted. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Azerbaijan SSPF — men 65 since 2021 (women ~64.5, to 65 by 2027) || no_government_figure:2026-09-17 (the quoted 60 is the preferential age for hazardous work; the general schedule is referenced but not quoted, and the women's threshold is still rising until July 2027)"},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"severance_weeks","value_num":7.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The registry quote stops after the first two tiers, and the passage around it in the capture is the payment-in-lieu-of-notice scale (0.5 to 2 times monthly salary), not the severance ladder. The 5- and 10-year rungs of the severance entitlement are not in the capture.)"},{"country_id":"2cc16a54-bf29-4f67-ac6b-de77000361d4","iso2":"AZ","iso3":"AZE","country":"Azerbaijan","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.taxes.gov.az/ru/page/vergi-beledcisi","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:33.656+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"apply VAT at the rate of 18% on the taxable value\" | registry:AZ:vat_rate:ef1ead10f1a7 | Excluded: simplified-tax payers | Source scope: Applies to standard VAT-registered taxable operations; excludes simplified-tax payers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://laws.bahamas.gov.bs/cms/images/LEGISLATION/PRINCIPAL/2001/2001-0027/2001-0027.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:36:59.805+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Every employer shall give a vacation of at least two weeks to each employee upon the completion of each twelve months of employment.\" | registry:BS:annual_leave_days:0c5446f39067 | Conversion: Two weeks on a five-day week is 10 working days. | Source scope: Entitlement expressed in weeks (2 weeks minimum), not days; conversion to days requires an explicit policy (e.g., x5 or x7) not stated in source; extended by public holidays falling within vacation. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://laws.bahamas.gov.bs/cms/images/LEGISLATION/PRINCIPAL/2001/2001-0027/2001-0027.pdf","effective_date":"2003-02-01","verified_at":"2026-09-17T12:05:25.699+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"forty-four hours in any week for the period February 1, 2002 to February 1, 2003; (b) forty hours in any week after February 1, 2003\" | registry:BS:avg_weekly_hours:0c5446f39067 | Source scope: Standard hours may be averaged over up to four weeks for irregular employment; different rules apply for industrial/construction/essential services per section 8(3) (not fully shown)."},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"employee_ssc_rate","value_num":3.9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"employer_ssc_rate","value_num":5.9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 84 calendar days -> 12.0 weeks || no_government_figure:2026-09-17 (the captured excerpt covers only the additional post-confinement illness leave; the base entitlement in section 18 is outside the window)"},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"min_wage_monthly","value_num":909.3,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://laws.bahamas.gov.bs/cms/images/LEGISLATION/PRINCIPAL/2002/2002-0001/2002-0001_2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:38.701+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"if the employee is employed by the week the minimum wages shall be two hundred and ten dollars per week\" | registry:BS:min_wage_monthly:2401fcf88cd9 | Currency: BSD | Pay basis: weekly | Conversion: BSD 210.00 per week x 4.33 weeks per month = BSD 909.30 | Source scope: Stated in weekly/daily/hourly units (LRO 1/2017 consolidation); no explicit monthly figure given; needs conversion policy and check for later amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"notice_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://laws.bahamas.gov.bs/cms/images/LEGISLATION/PRINCIPAL/2001/2001-0027/2001-0027.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:50.757+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"where the employee has been employed for twelve months or more — (i) two weeks' notice or two weeks' basic pay in lieu of notice\" | registry:BS:notice_weeks:0c5446f39067 | Conversion: Employment Act 2001; already in weeks. | Tenure ladder: 1y: 2 weeks; 5y: 2 weeks; 10y: 2 weeks. Average of the three = 2.0 weeks. | Excluded: Six to twelve months' service carries one week; supervisory and managerial staff get one month; the disciplined forces are outside the Act. | Source scope: Notice periods vary by tenure (one week for 6-12 months, two weeks for 12+ months, one month for managerial); excludes disciplined forces. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks || no_government_figure:2026-09-17 (the quoted one week is gender-neutral unpaid family leave triggered by birth, death or illness, not a paternity entitlement)"},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laws.bahamas.gov.bs/cms/images/LEGISLATION/PRINCIPAL/1938/1938-0015/1938-0015_2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:00.243+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"FIRST SCHEDULE (Section 3) PUBLIC HOLIDAYS 1st of January. Majority Rule Day (10th of January). Good Friday. 1st Monday after Easter. 1st Monday after Whitsunday. Randol Fawkes Labour Day (first Friday in June). Independence Day (10th of July). 1st Monday in August. 12th of October. Christmas Day. Boxing Day (26th of December).\" | registry:BS:public_holidays:add26663cbc8 | Conversion: The First Schedule names 11 days. | Source scope: Statutory list from Public Holidays Act (First Schedule, LRO 1/2017); a separate government page (bahamas.gov.bs) lists a somewhat different set of names (e.g., Independence Day, Emancipation Day, Discovery Day, Whit Monday) suggesting possible renaming/updates not reflected in this LRO version; national list, close-holiday obligation for offices, banks, shops (not necessarily paid leave guarantee for all employees). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Americas 2019 — Bahamas 65 (early 60) || no_government_figure:2026-09-17 (the quoted mandatory age of 65 covers public officers under the Public Service Pension Plan, not National Insurance generally)"},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"severance_weeks","value_num":10.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://laws.bahamas.gov.bs/cms/images/LEGISLATION/PRINCIPAL/2001/2001-0027/2001-0027.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:51.156+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"two weeks' basic pay (or a part thereof on a pro rata basis) for each year up to twenty-four weeks\" | registry:BS:severance_weeks:0c5446f39067 | Conversion: Already stated in weeks of basic pay; no conversion. | Tenure ladder: 1y: 2 weeks; 5y: 10 weeks; 10y: 20 weeks. Average of the three = 10.7 weeks. | Excluded: Supervisory and managerial staff get one month per year up to 48 weeks; requires at least one year of continuous employment. | Source scope: Redundancy payment formula differs for supervisory/managerial staff (one month per year up to 48 weeks) vs others (two weeks per year up to 24 weeks); requires 1+ year continuous employment. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2463970e-66cc-4022-aa80-ecc0c10d70d0","iso2":"BS","iso3":"BHS","country":"Bahamas","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://inlandrevenue.finance.gov.bs/value-added-tax/about-vat/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:36.426+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Two rates of VAT are applied which is the standard rate of 10% and a zero rate of 0%.\" | registry:BS:vat_rate:c8bd4da1bca2 | Reduced rates: 0% zero rate | Source scope: National VAT rate; no regional variation noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lmra.gov.bh/files/cms/shared/file/labour%20law.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:41.372+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 30 (2026-01-01): no note recorded || \"A worker who has completed at least one year's service with his employer shall be entitled to annual leave on full pay for a period of not less than 30 days at the rate of two and a half days for each month.\" | registry:BH:annual_leave_days:d9c4ebe44ea9 | Conversion: 30 days accrued at 2.5 a month is a calendar-day entitlement; that is 22 working days (30 minus two weekend days per completed week). | Source scope: Applies after one year's service; pro-rated for shorter service periods; expressed in days already (30 days/2.5 days per month), no unit conversion needed. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-07-26","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"46 for oil corp.'s; 0 for other corp.'s; Note that 15% DMTT may apply.\" || no_government_figure:2026-09-17 (the quoted 15% is the Pillar Two domestic minimum top-up tax on multinational groups above EUR 750 million; Bahrain's general corporate position is not stated in the quoted text)"},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"employee_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 1% is the unemployment insurance component alone; the pension and old-age contribution that makes up the rest of the employee rate is not on the page.)"},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"employer_ssc_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 20% belongs to the government-sector pension scheme under Law 13/1975. The private-sector SIO employer rate, which is what the index scores, is not in the capture.)"},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"maternity_leave_weeks","value_num":8.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lmra.gov.bh/files/cms/shared/file/labour%20law.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:15.86+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A female worker shall be entitled to maternity leave on full pay for sixty (60) days\" | registry:BH:maternity_leave_weeks:d9c4ebe44ea9 | Conversion: 60 calendar days / 7 = 8.6 weeks | Payment: full pay | Ladder: an optional further 15 days unpaid | Source scope: Expressed in days (60 days ≈ 8.57 weeks) plus optional unpaid 15 days; unit is days not weeks, conversion needed for weeks field. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"min_wage_monthly","value_num":300,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"BHD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted figures are employment-support benchmarks by qualification tier for Bahraini nationals, not a general statutory minimum wage)"},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lmra.gov.bh/files/cms/shared/file/labour%20law.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:44.702+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"terminate it upon giving the other party thirty days' prior notice and such contract shall remain effective during the notice period\" | registry:BH:notice_weeks:d9c4ebe44ea9 | Conversion: Law 36/2012. Days to weeks = 30 / 7 = 4.3. The period does not vary with tenure, so the ladder is flat. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Government employees and certain domestic and family categories are outside the law per Article 2. | Source scope: Notice period stated in days (30 days), not weeks; original-unit evidence requires conversion assumption if expressed in weeks. Applies to private-sector employees under Law No. 36/2012; excludes government employees and certain domestic/family categories per Article 2. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lmra.gov.bh/files/cms/shared/file/labour%20law.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:04.887+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"increased by a minimum of twenty five percent thereof for hours worked during the day and by a minimum of fifty percent thereof for hours worked at night\" | registry:BH:overtime_premium_pct:d9c4ebe44ea9 | Excluded: 50% for night hours; 150% for weekly rest day and public holiday work | Source scope: Day/night overtime premiums differ (25%/50%); separate 150% premium applies for work on weekly rest day/public holidays per other articles. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"parental_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lmra.gov.bh/files/cms/shared/file/labour%20law.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:42.002+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A working woman shall be entitled to obtain leave (of absence) without pay to provide care for her child who is not more than six\" | registry:BH:parental_leave_weeks:d9c4ebe44ea9 | Conversion: 6 months x 4.33 weeks = 26 weeks | Applies to: working women only, for a child under six, up to three times during service | Payment: unpaid | Source scope: Entitlement is unpaid leave for working women only (not both parents), capped at 6 months per instance up to three times during service; expressed in months not weeks, requiring unit conversion assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"paternity_leave_weeks","value_num":0.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 1 calendar days -> 0.1 weeks"},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lmra.gov.bh/files/cms/shared/file/labour%20law.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:47.022+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the probationary period shall not be more than 3 months. However, a probationary period may be increased up to a maximum of six months\" | registry:BH:probation_months:d9c4ebe44ea9 | Excluded: up to 6 months for occupations specified by ministerial resolution | Source scope: Extension to 6 months only for occupations specified by ministerial resolution. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"public_holidays","value_num":5,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/BH","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The source is the Central Bank of Bahrain's bank holiday calendar. The registry scope records that the private-sector list is set separately by Council of Ministers edict.)"},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Bahrain men 60 (women 55) || no_government_figure:2026-09-17 (the quoted provision covers optional continuation in government service to 65, not the standard pensionable age under the SIO)"},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"severance_weeks","value_num":18.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lmra.gov.bh/files/cms/shared/file/labour%20law.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:45.117+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"he shall compensate the worker by the equivalent of two days' wages for each month of service and at no less than one month's wages\" | registry:BH:severance_weeks:d9c4ebe44ea9 | Conversion: Two days' wages per month of service = 24 days a year, with a floor of one month's wages. Days of wage to weeks = days / 7; one month = 4.33 weeks. | Tenure ladder: 1y: 24 days = 3.4 weeks, raised to the one-month floor of 4.3 weeks; 5y: 120 days = 17.1 weeks; 10y: 240 days = 34.3 weeks. Average of the three = 18.6 weeks. | Excluded: Applies to an indefinite private-sector contract terminated without cause after probation. | Source scope: Applies to private-sector indefinite contracts terminated without cause after probation; different rules for definite-term contracts and death not fully quoted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3d42cd79-d6b1-4443-ba4d-add764f19125","iso2":"BH","iso3":"BHR","country":"Bahrain","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nbr.gov.bh/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:35.37+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"VAT 10% (BD)\" | registry:BH:vat_rate:00ccf0a876dd | Applies to: stated in the National Bureau for Revenue's own VAT calculator on its homepage rather than in a rate schedule | Source scope: Shown in a VAT calculator widget on homepage; standard rate confirmed as 10%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-07-31","verified_at":"2026-08-03T02:14:37.001618+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"AY 2026/27 to AY 2030/31: 25% or 22.5% for publicly traded companies (less than 10% of paid-up capital) (with exceptions); 22.5% or 20% for publicly traded companies (equal to or more than 10% of paid\" || no_government_figure:2026-09-17 (the captured schedule states rates for assessment year 2015-16 under the Finance Act 2015 and has been superseded by later Finance Acts)"},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The rate belongs to the optional 'Progoti' universal pension scheme that qualifying establishments may adopt in place of a provident fund. It is not a mandatory contribution rate for employees generally.)"},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"employer_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same optional scheme, same limit: an opt-in for private establishments with 100 or more permanent workers, not a universal employer rate.)"},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"maternity_leave_weeks","value_num":17.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bdlaws.minlaw.gov.bd/act-print-1672.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:14.208+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"maternity leave of up to 120 (one hundred and twenty) days\" | registry:BD:maternity_leave_weeks:3744f821f5c0 | Conversion: 120 days / 7 = 17.1 weeks | Payment: not stated in the quoted text | Source scope: Original unit is days (120 days maternity leave, replacing prior 16-week/8-week references); this appears to raise total leave from 16 weeks to ~17.1 weeks equivalent but no explicit week-based conversion is provided by the source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"min_wage_monthly","value_num":12500,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"BDT","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=BGD&yr=2026","effective_date":"2026-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The captured text is an amending provision that replaces wording in several sections; which notice rule it amends, and its commencement, cannot be read from the capture.)"},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-07-31","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the quoted 30% is the non-resident individual rate under assessment year 2015-16 rules; the resident top marginal rate is not in the excerpt and the document is superseded)"},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"public_holidays","value_num":7,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/BD","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The source is the Bangladesh Bank closure calendar. The registry scope records that it may differ from the national list and that it includes a hill-district-only holiday.)"},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"severance_weeks","value_num":22.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=BGD&yr=2026","effective_date":"2026-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The captured tier (seven days' wages after up to three years) is the compensation payable on RESIGNATION under the amended section 27, not what is due on a redundancy dismissal.)"},{"country_id":"3077904e-6eeb-432d-b02d-4bacc26ae023","iso2":"BD","iso3":"BGD","country":"Bangladesh","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nbr.gov.bd/faq/vat-faq/eng","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:34.513+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Under the purview of VAT procedure 1991 the standard rate of VAT is 15%.\" | registry:BD:vat_rate:76feb42c6bd6 | Source scope: FAQ references 2015-16 budget context for reduced rates; standard rate stated but currentness of nested lower rates uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.barbadoslawcourts.gov.bb/assets/content/pdfs/statutes/HolidayswithPayCAP348.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"corporate_tax_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bra.gov.bb/About/Tax-Types/Income-Tax/Corporations","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:40.39+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taxable income not exceeding BBD $1,000,000 5.5%\" | registry:BB:corporate_tax_rate:2275991ddae4 | Ladder: a descending scale by taxable income, 5.5% on the first BBD 1,000,000 | Source scope: Progressive bracket structure with special regimes (insurance, grandfathered entities) noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"employee_ssc_rate","value_num":11,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nis.gov.bb/contribution-rates/","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:36.65+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Funds and Levies Employee % Employer % Total% Total 11.00 12.75 23.75 National Insurance 6.75 6.75 13.50\" | registry:BB:employee_ssc_rate:d55e9dcce9e6 | Assessable base: Insurable earnings up to the National Insurance ceiling, Private Sector Employees category. | Components: National Insurance 6.75% plus the non-contributory, unemployment, training levy, health service and resilience levies, totalling 11.00%. | Excluded: Government permanent and temporary employees, apprentices and the self-employed are on different schedules. | Source scope: Rates vary by employee category; table shown is for Private Sector Employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"employer_ssc_rate","value_num":12.75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nis.gov.bb/contribution-rates/","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:37.051+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Funds and Levies Employee % Employer % Total% Total 11.00 12.75 23.75 National Insurance 6.75 6.75 13.50\" | registry:BB:employer_ssc_rate:d55e9dcce9e6 | Assessable base: Insurable earnings up to the National Insurance ceiling, Private Sector Employees category. | Excluded: Other employee categories are on different schedules. | Source scope: Rates vary by employee category (private sector, government permanent/temporary, apprentices, self-employed); table shown is for Private Sector Employees category. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 84 calendar days -> 12.0 weeks || no_government_figure:2026-09-17 (the page states the benefit computation but not the statutory duration, which sits in a Bill not confirmed in force)"},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"min_wage_monthly","value_num":1473.33,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"BBD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"notice_weeks","value_num":3.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"paternity_leave_weeks","value_num":3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nis.gov.bb/paternity-benefit/","effective_date":"2025-06-01","verified_at":"2026-09-17T12:28:23.223+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"Paternity Benefit is payable for a period of three (3) weeks after the birth of the child.\" | registry:BB:paternity_leave_weeks:4381973a493f | Payment: the NIS paternity benefit | Source scope: Describes the NIS-administered paternity benefit duration effective June 1, 2025; corroborated by draft Family Leave Act text."},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"personal_income_tax_top_rate","value_num":28.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bra.gov.bb/Popular-Topics/Employed-Retired-Persons/Overtime-Bonuses","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:41.61+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Any pay above your rate band limit is taxed at a higher rate, that is, 28.5% on any taxable income above $50,000.\" | registry:BB:personal_income_tax_top_rate:5541ca323580 | Source scope: Sourced from an overtime/bonus-focused page rather than a dedicated personal income tax rate page, but states the actual top marginal rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.barbadoslawcourts.gov.bb/assets/content/pdfs/statutes/PublicHolidaysCAP352.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nis.gov.bb/old-age-contributory-pension/","effective_date":"2018-01-01","verified_at":"2026-09-17T12:15:03.678+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Pensionable age is currently 67 years, effective from the 1st January 2018.\" | registry:BB:retirement_age:8db3a76b71ea | Ladder: flexible retirement from 61 to 70 | Source scope: This is the NIS statutory pensionable age; flexible retirement from 61 to 70 also described."},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"severance_weeks","value_num":13.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nis.gov.bb/severance/","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:37.457+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2.5 weeks' basic pay for each such year up to 10 years; 3 weeks basic pay for each such year\" | registry:BB:severance_weeks:b10242f3ac49 | Conversion: Already stated in weeks of basic pay; no conversion. | Tenure ladder: 1y: 2.5 weeks; 5y: 12.5 weeks; 10y: 25 weeks. Average of the three = 13.3 weeks. | Excluded: Redundancy-based severance only, and the maximum insurable earnings ceiling caps the amount. | Source scope: Rate scales by tenure band (2.5/3/3.5 weeks per year) with a maximum insurable earnings ceiling cap; applies to redundancy-based severance only. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1031130-2e32-49b7-8f0b-770779c1342a","iso2":"BB","iso3":"BRB","country":"Barbados","field_key":"vat_rate","value_num":17.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bra.gov.bb/Popular-Topics/Value-Added-Tax/VAT-Rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:34.083+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"17.5% - Rate for standard supplies\" | registry:BB:vat_rate:fc8f9cfe147b | Reduced rates: 0%, 7.5% and 22% apply to specified supplies | Source scope: Multiple rates apply depending on supply type (0%, 7.5%, 17.5%, 22%). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"annual_leave_days","value_num":18,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mintrud.gov.by/ru/vidu-trud-otpuskov-ru","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:01.408+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Продолжительность основного отпуска не может быть менее 24 календарных дней.\" | registry:BY:annual_leave_days:357be4bbc579 | Conversion: 24 календарных дней (calendar days) converts to 18 working days (24 minus two weekend days per completed week). | Excluded: Longer basic leave for listed organisations and occupations is set separately by government decree. | Source scope: Minimum statutory base leave in calendar days; certain categories (teachers, listed occupations) may receive more per government decree. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mintrud.gov.by/ru/trudovie_i_socialnie_otpuska/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:26.303+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"ustanovleniem rabochey nedeli, ne prevyshayushchey 40 chasov\" | registry:BY:avg_weekly_hours:2e80559a38f2 | Source scope: States the statutory maximum ordinary working week of 40 hours under the Constitution/Labour Code; does not detail reduced-hours categories. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"employee_ssc_rate","value_num":1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"employer_ssc_rate","value_num":34.3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mintrud.gov.by/ru/predstavlenie-trud-dogovora-i-soc-otpuska-ru","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:19.791+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Zhenshchinam predostavlyaetsya otpusk po beremennosti i rodam prodolzhitelnostyu 126 kalendarnykh dney\" | registry:BY:maternity_leave_weeks:7164fa10c13a | Conversion: 126 calendar days / 7 = 18 weeks | Payment: not stated in the quoted text | Ladder: 140 days for complications or multiple births, 146 or 160 in radioactively contaminated areas | Source scope: Duration given in calendar days (126, extended to 140 for complications/multiple births, 146/160 for radioactively contaminated areas); no week conversion provided. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"min_wage_monthly","value_num":858,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mintrud.gov.by/ru/minimalnaya-zarabotnaya-plata-ru","effective_date":"2026-01-01","verified_at":"2026-09-17T12:36:39.526+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"S 1 yanvarya 2026 g. razmer mesyachnoy minimalnoy zarabotnoy platy sostavlyaet 858 rubley.\" | registry:BY:min_wage_monthly:8f63cbd3ac4e | Currency: BYN | Pay basis: monthly | Source scope: Monthly figure stated directly; also mentions hourly minimum wage exists but hourly value not given here."},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"parental_leave_weeks","value_num":156,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mintrud.gov.by/ru/predstavlenie-trud-dogovora-i-soc-otpuska-ru","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:42.827+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"otpusk po ukhodu za rebenkom do dostizheniya im vozrasta trekh let\" | registry:BY:parental_leave_weeks:7164fa10c13a | Conversion: until the child reaches three years = 3 x 52 weeks = 156 weeks | Applies to: available to the mother on request and divisible | Payment: not stated in the quoted text | Source scope: Entitlement expressed as leave until child reaches age three (duration not in weeks); available to mother upon request, can be split. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mintrud.gov.by/ru/trud-dog-s-predv-ispitaniem-ru","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:49.277+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Srok predvaritelnogo ispytaniya ne dolzhen prevyshat trekh mesyatsev, ne schitaya perioda vremennoy netrudosposobnosti\" | registry:BY:probation_months:e464f5a5f00e | Excluded: minors, young specialists, persons with disabilities and temporary or seasonal workers are exempt | Source scope: National rule; lists exempted categories (minors, young specialists, disabled, temporary/seasonal workers, etc.) as exceptions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/BY","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The presidential page separates national holidays, country-wide holidays, religious, professional and commemorative dates, and the registry scope records that only some of them are non-working days under a separate labour-ministry calendar. The page carries no count of days off.)"},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"retirement_age","value_num":63,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://president.gov.by/ru/belarus/social/zashhita-naselenija/pensionnoe-obespechenie","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:08.822+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Obshcheustanovlennyy pensionnyy vozrast sostavlyaet dlya muzhchin 63 goda, dlya zhenshchin 58 let.\" | registry:BY:retirement_age:828e8f27ff5b | Ladder: 63 for men, 58 for women; reduced ages for hazardous work and mothers of four or more children | Source scope: General statutory retirement ages given; reduced ages exist for certain categories (hazardous work, mothers of 4+ children, etc.) not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"67ac6492-e985-4545-b7d4-60516125933f","iso2":"BY","iso3":"BLR","country":"Belarus","field_key":"severance_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mintrud.gov.by/ru/vihodnoe-posobie-pri-uvolnenii-ru","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:21.245+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"При прекращении трудового договора по основаниям, указанным в пунктах 1 и 2 статьи 42 ТК, работнику выплачивается выходное пособие в размере не менее трех среднемесячных заработков.\" | registry:BY:severance_weeks:2724fb60ae6e | Conversion: Liquidation and staff reduction (art. 42(1) and (2)) are the redundancy grounds. Three average monthly earnings; months to weeks = 3 x 4.33 = 13.0. The entitlement does not vary with tenure, so the ladder is flat. | Tenure ladder: 1y, 5y and 10y all 13.0 weeks. | Excluded: Other dismissal grounds carry two weeks' average earnings instead. | Source scope: Severance is expressed in average monthly salary units (e.g., two weeks' or three months' average earnings depending on dismissal ground), not directly in weeks; conversion assumptions needed (1 month ≈ 4.33 weeks) and multiple tiers apply depending on termination reason. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://employment.belgium.be/en/themes/international/posting/working-conditions-be-respected-case-posting-belgium/minimum-paid","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:38.581+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Holiday entitlement must be at least 24 days for 12 months' work, including the non-working days declared by Royal Decree to be equivalent to normal working days. The worker is entitled to 4 weeks\" | registry:BE:annual_leave_days:1daa8b327704 | Conversion: The 24-day figure is on the six-day reference week the Belgian scheme uses; the same entitlement is the four weeks the page states, which is 20 working days on a five-day week. | Source scope: 24 days is based on a 6-day/week reference system; worker also described as entitled to 4 weeks under actual work pattern; units require conversion assumptions depending on work schedule (5-day vs 6-day week). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"avg_weekly_hours","value_num":38,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://emploi.belgique.be/fr/themes/reglementation-du-travail/duree-du-travail-et-temps-de-repos","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:22.175+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la duree du travail est limitee a 8 heures par jour et a 40 heures par semaine (38 heures par semaine sur base annuelle)\" | registry:BE:avg_weekly_hours:22542270946b | Ladder: 40 hours is the nominal weekly limit, reduced to 38 as an annual average by sectoral collective agreements | Source scope: Statutory standard is 40 hours/week nominal limit, reduced to 38 hours/week annual average via sectoral CCTs; various sector/worker-category exclusions apply (public sector, domestic workers, sales reps, etc.). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://finance.belgium.be/en/enterprises/corporation-tax/corporate-income-tax-return","effective_date":"2020-01-01","verified_at":"2026-09-17T11:54:41.216+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The rate is 25 % (from the 2021 tax year onwards and for the tax period starting no earlier than 1 January 2020).\" | registry:BE:corporate_tax_rate:c884e7cca7ab | Reduced rates: reduced rates for SMEs and certain sectors | Source scope: Standard corporate tax rate; reduced rates for certain sectors and SMEs exist but are not detailed in the excerpt."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"employee_ssc_rate","value_num":13.07,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.socialsecurity.be/site_de/employer/infos/employers_nsso/which-contributions.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:39.468+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Im Privatsektor belaufen sich die persönlichen Beiträge der Arbeitnehmer auf 13,07 % ihres Bruttolohns.\" | registry:BE:employee_ssc_rate:b798f4c401f8 | Assessable base: Gross wage in the private sector; the ONSS page states no ceiling. | Excluded: Low-wage earners receive a work bonus reduction that the page does not quantify; the public and non-profit sectors differ. | Source scope: Applies to private-sector employees; low-wage earners get a reduction (\"Arbeitsbonus\") not quantified here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"employer_ssc_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.socialsecurity.be/site_de/employer/infos/employers_nsso/which-contributions.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:39.869+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In der Privatwirtschaft beträgt der Arbeitgeberbeitrag 25 %.\" | registry:BE:employer_ssc_rate:b798f4c401f8 | Assessable base: Gross wage in the private sector, the basic employer rate. | Excluded: Structural reductions and the special contributions are not quantified on the page; the non-profit and public sectors differ. | Source scope: Base employer rate for private sector stated (25%); non-profit and public sector differ; structural reductions and special contributions not quantified here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":25.553263}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured table gives the first two bands of four and breaks off)"},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"maternity_leave_weeks","value_num":15,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://emploi.belgique.be/fr/themes/jours-feries-et-conges/conge-de-maternite","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:14.605+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Une travailleuse qui va accoucher a droit a un conge de maternite d'une duree de 15 semaines.\" | registry:BE:maternity_leave_weeks:47f2654f17ec | Payment: paid through the mutualite | Ladder: 17 or up to 19 weeks for multiple births | Source scope: 15 weeks standard, extendable to 17 or up to 19 weeks for multiple births; applies to private sector and largely public sector employees per stated scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"min_wage_monthly","value_num":null,"value_text":"no_statutory_minimum","value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://employment.belgium.be/fr/themes/remuneration/salaire","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:35.541+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"En Belgique, les salaires minimum ne sont pas determines par la loi.\" | registry:BE:min_wage_monthly:d4351d9e93b4 | Applies to: pay is set by sector-level collective agreements | Source scope: Belgium has no statutory national minimum wage; wages set by sector-level collective agreements (CCTs); page confirms this explicitly but does not give a specific national RMMMG amount in the excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"notice_weeks","value_num":19.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://employment.belgium.be/en/themes/employment-and-labor-market/employment-contracts/notice-periods-employment-contract-01012014","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:40.275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Seniority Notice period (in weeks) ... From 12 months to less than 15 months 8 ... From 5 years to less than 6 years 18 ... From 10 years to less than 11 years 33\" | registry:BE:notice_weeks:96a92e2e2241 | Conversion: Already stated in weeks; no conversion. Table for contracts whose execution started from 1 January 2014 and before 1 June 2026. | Tenure ladder: 1y: 8 weeks; 5y: 18 weeks; 10y: 33 weeks. Average of the three = 19.7 weeks. | Excluded: Contracts starting on or after 1 June 2026 and 1 August 2026 follow separate tables. | Source scope: Notice periods for dismissal by employer, based on seniority tables, with different tables depending on contract start date (before/after 1 June 2026 and 1 August 2026). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"parental_leave_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://emploi.belgique.be/fr/themes/jours-feries-et-conges/conge-parental","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:41.598+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"chaque travailleur (occupe a temps plein ou a temps partiel) peut pendant une periode de quatre mois suspendre completement l'execution de son contrat de travail\" | registry:BE:parental_leave_weeks:886f4eaed45c | Conversion: 4 months of full suspension x 4.33 weeks = 17.3 weeks | Payment: not stated in the quoted text | Ladder: part-time variants run up to 40 months at one tenth | Source scope: Entitlement is expressed in months (4 months full-time suspension, or equivalent part-time variants up to 40 months at 1/10th), not weeks; conversion needs explicit month-to-week policy. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"paternity_leave_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://employment.belgium.be/en/themes/international/posting/working-conditions-be-respected-case-posting-belgium/birth-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:23.672+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"is entitled to 20 days of absence from work within the four-month period following the date of birth\" | registry:BE:paternity_leave_weeks:34d21b412034 | Conversion: 20 days of absence / 5 working days per week = 4 weeks | Applies to: must be taken within four months of the birth | Payment: not stated in the quoted text | Source scope: Entitlement is stated in days (20 days), not weeks; conversion to weeks requires an explicit day-to-week policy (e.g., 5-day work week assumption). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"personal_income_tax_top_rate","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fin.belgium.be/en/private-individuals/tax-return/income/tax-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:42.444+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"50 % 49,840 - ... euros 51,070 - ... euros\" | registry:BE:personal_income_tax_top_rate:2f28fa835780 | Excluded: municipal surcharges are additional | Source scope: Top marginal federal rate of 50% applying above the highest bracket threshold; municipal surcharges (additional local taxes) not covered. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://employment.belgium.be/fr/themes/jours-feries-et-conges/jours-feries","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:38.975+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le travailleur ne peut être occupé au travail pendant dix jours fériés par an et l'employeur est tenu de rémunérer ces jours non prestés.\" | registry:BE:public_holidays:92d5ec8adfdf | Excluded: Sector-level substitute and extra-legal holidays sit outside the Act and are not counted. | Source scope: Lists the ten legal public holidays under private-sector labour law; public sector and sector-specific substitutions may vary; scope is private-sector employees under Belgian labour law. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Belgium pays an indemnite de rupture INSTEAD of serving notice, not in addition to it: the page says the indemnity equals the pay for the notice period that should have been given. Writing it as severance would count the same 19.7 weeks twice in the Termination Cost Index, which adds notice and severance. The World Bank records Belgium at 0 severance for exactly this reason, and that reading stands.)"},{"country_id":"b4835958-bbf0-4ec9-96ed-186f494931b7","iso2":"BE","iso3":"BEL","country":"Belgium","field_key":"vat_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-02-13","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ruraltransformation.gov.bz/docs/39/Labour_Act.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The capture covers sections 128 and 129 on holiday timing and pay; the base entitlement in section 127 is not in the captured text.)"},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"avg_weekly_hours","value_num":54,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ruraltransformation.gov.bz/docs/39/Labour_Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:26.711+00:00","unit_caveat":null,"scope_caveat":"statutory_maximum_not_ordinary","notes":"\"No worker shall be obliged to work on more than six days in any week or for more than nine hours of actual work in any day\" | registry:BZ:avg_weekly_hours:d999b67ddfae | Conversion: 9 hours of actual work a day x 6 days a week, both stated in the same sentence = 54 hours | Source scope: Standard statutory maximum ordinary hours; exceptions exist for state of emergency reductions and certain worker classes. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The contribution schedule is a wage-band table: the employee share runs from 1.88% to 4.50% depending on the band. There is no single rate on ordinary wages.)"},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"employer_ssc_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.org.bz/contributions/","effective_date":"2022-01-03","verified_at":"2026-07-07T23:34:20.269281+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Derived from the statutory banded flat weekly contribution schedule: at/above the BZ$520/week insurable-earnings ceiling the employer pays BZ$28.60 of the BZ$52.00 total contribution = 5.5%. Effective rate is higher for lower earners (regressive bands). Replaces 0%: ISSA expresses Belize contributions as flat cash amounts, not a rate, which was ingested as nil. EB-865."},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ruraltransformation.gov.bz/docs/39/Labour_Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:20.215+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a female worker shall be entitled to a total of fourteen weeks' maternity leave which shall be on full pay\" | registry:BZ:maternity_leave_weeks:d999b67ddfae | Payment: full pay, subject to a minimum employment period | Source scope: National statutory entitlement under Labour Act; some conditions apply regarding minimum employment period for full pay eligibility. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"min_wage_monthly","value_num":866,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.pressoffice.gov.bz/minimum-wage-increases-for-all-categories-of-workers/","effective_date":"2023-01-01","verified_at":"2026-09-17T12:36:39.938+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the minimum wage for all categories of workers has increased to $5.00 per hour effective January 1, 2023\" | registry:BZ:min_wage_monthly:d95573180040 | Currency: BZD | Pay basis: hourly | Conversion: BZD 5.00 per hour x 40 hours per week x 4.33 weeks per month = BZD 866.00; the hours assumption is stated here because the announcement states none | Source scope: Rate is expressed hourly ($5.00/hour), not monthly; requires explicit conversion policy (hours/week, weeks/month) to derive a monthly figure, which is not stated in source."},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"notice_weeks","value_num":4.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ruraltransformation.gov.bz/docs/39/Labour_Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:22.265+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Period of Employment Notice Period Required For more than 2 weeks but not more than 6 months One week For more than 6 months but not more than 2 years Two weeks For more than 2 years but not more than 5 years Four weeks More than 5 years Eight weeks\" | registry:BZ:notice_weeks:d999b67ddfae | Conversion: Labour Act cap. 297; already in weeks. | Tenure ladder: 1y: 2 weeks; 5y: 4 weeks (more than 2 but not more than 5 years); 10y: 8 weeks. Average of the three = 4.7 weeks. | Excluded: Collective agreements, summary dismissal and mutual agreement are outside the rule. | Source scope: Notice periods vary by length of continuous employment; exceptions apply for collective agreements, summary dismissal, and mutual agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bts.gov.bz/guides/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:46.015+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"The rate for Employee Income Tax is 25% of the Chargeable Income.\" | registry:BZ:personal_income_tax_top_rate:005461a3dee0 | Source scope: Single flat rate stated; page is a guide summary rather than primary legislation, but gives explicit rate applicable to employees nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ruraltransformation.gov.bz/docs/39/Labour_Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:49.71+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"\"probationary period\" means the period not exceeding six months that may be designated as such by an employer pursuant to section 29A\" | registry:BZ:probation_months:d999b67ddfae | Source scope: Maximum probationary period defined; actual duration is at employer's designation up to six months. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.pressoffice.gov.bz/wp-content/uploads/2025/11/Nov-6-PR218-25-Public-and-Bank-Holidays-2026.pdf","effective_date":"2026-01-01","verified_at":"2026-09-16T23:37:02.609+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"public and bank holidays specified in the First and Second Schedules to Holidays Act, Chapter 289 ... will be observed on the following days during the year 2026 ... Thursday 1st January New Year's Day Thursday 15th January George Price Day Monday 9th March National Heroes and Benefactor Day Friday 3rd April Good Friday Saturday 4th April Holy Saturday Monday 6th April Easter Monday Friday 1st May Labour Day Saturday 1st August Emancipation Day Thursday 10th September St. George's Caye Day Monday 21st September Independence Day Monday 12th October Indigenous People's Resistance Day Thursday 19th November Garifuna Settlement Day Friday 25th December Christmas Day Saturday 26th December Boxing Day\" | registry:BZ:public_holidays:4910d9851352 | Conversion: The 2026 notice dates 14 days. | Source scope: National calendar for 2026 with 13 dated holidays; does not itself state paid-leave guarantee (that is separately addressed in Labour Act ss.117-118)."},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.org.bz/long-term-retirement-benefit/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:09.278+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Retirement Benefit (Grant or Pension) is paid to insured persons who are 65 years of age (and older) or 60 to 64 and not employed\" | registry:BZ:retirement_age:be85b843d24a | Applies to: Social Security retirement pension eligibility | Ladder: 60 to 64 if not employed | Source scope: Pertains to Social Security retirement pension eligibility age rather than a general statutory employment retirement age; early unemployed retirement possible from age 60. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"severance_weeks","value_num":8.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The capture reaches section 185, which explains how weekly wages are calculated, but not the weeks-per-year multiplier in section 183 itself.)"},{"country_id":"c6520b50-7d93-40cd-8b36-a6959232f584","iso2":"BZ","iso3":"BLZ","country":"Belize","field_key":"vat_rate","value_num":12.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bts.gov.bz/guides/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:37.671+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"if the supply is standard rated, the rate is 12.5%\" | registry:BZ:vat_rate:005461a3dee0 | Applies to: General Sales Tax, Belize's VAT equivalent | Source scope: GST (General Sales Tax) is Belize's VAT-equivalent; standard rate given plus zero-rating mentioned. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"annual_leave_days","value_num":24,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://assemblee-nationale.bj/wp-content/uploads/2020/03/code-du-travail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:42.575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le travailleur acquiert droit au congé payé, à la charge de l'employeur, à raison de deux jours ouvrables de congé par mois de service effectif\" | registry:BJ:annual_leave_days:bf8fd1d04309 | Conversion: Two jours ouvrables a month over twelve months of service is 24 working days. | Tenure ladder: The entitlement rises after 20, 25 and 30 years of service; the entry-level rate is the value taken. | Source scope: Base rate is 2 working days ('jours ouvrables') per month of effective service (=24/year), with increases after 20/25/30 years of service; different entitlement for young workers under 21. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://assemblee-nationale.bj/wp-content/uploads/2020/03/code-du-travail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:24.048+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la duree legale du travail des salaries, quels que soient leur sexe et leur mode de remuneration, est fixee a quarante heures par semaine\" | registry:BJ:avg_weekly_hours:bf8fd1d04309 | Applies to: non-agricultural establishments; agriculture runs on a 2,400-hour year | Source scope: 40 hours/week applies to non-agricultural establishments; agricultural establishments instead use 2,400 hours/year, requiring a separate weekly conversion assumption for that sector. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"employee_ssc_rate","value_num":3.6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.bj/procedure-de-recouvrement-des-cotisations/","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:46.321+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Pension : 10 % dont : 6.4 % à la charge de l'employeur 3.6 % à la charge du salarié\" | registry:BJ:employee_ssc_rate:93fa03cbaa84 | Assessable base: Salaire soumis à cotisation. Pension is the only branch with an employee share; family benefits and occupational risk are employer-only. | Components: Pension 3.6%. | Source scope: Only the pension branch has an employee contribution (3.6%); family benefits and occupational risk are employer-only per this text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"employer_ssc_rate","value_num":16.4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The employer side is 9% family benefits plus 6.4% pension plus an occupational-risk contribution the page gives as a 1% to 4% range by business activity, so the total is a range (16.4% to 19.4%) rather than a rate.)"},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://travail.gouv.bj/download-data/docs/2112310618-935pdf.pdf/Loi%20no%2098-004%20du%2027%20janvier%201998","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:16.282+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"conge de maternite qui commence obligatoirement six semaines avant la date presumee de l'accouchement et se termine huit semaines apres\" | registry:BJ:maternity_leave_weeks:0d069017cc88 | Conversion: 6 weeks before plus 8 weeks after = 14 weeks | Payment: full salary through the CNSS | Ladder: extendable by 4 weeks for a medically certified pregnancy-related illness | Source scope: Total 14 weeks (6 pre-natal + 8 post-natal), extendable by 4 weeks for medically certified pregnancy/childbirth-related illness; full salary paid per CNSS modalities. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"min_wage_monthly","value_num":52000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.bj/wp-content/uploads/2023/01/circulaire_smig.pdf","effective_date":"2023-01-01","verified_at":"2026-09-17T12:36:36.852+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"le salaire minimum interprofessionnel garanti (SMIG) a ete releve de quarante mille (40.000) francs CFA a cinquante-deux mille (52.000) francs CFA\" | registry:BJ:min_wage_monthly:58239c338a02 | Currency: XOF | Pay basis: monthly | Source scope: The visually inspected text states a SMIG amount in francs CFA effective January 2023. It does not explicitly state the pay period in the retained passages. Corroborate monthly units and later revisions before using it as a current monthly wage value."},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://assemblee-nationale.bj/wp-content/uploads/2020/03/code-du-travail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:47.13+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"quinze jours pour les travailleurs payés à l'heure ; un mois pour les employés, ouvriers et manœuvres ; trois mois pour les\" | registry:BJ:notice_weeks:bf8fd1d04309 | Conversion: Code du travail. Months to weeks = 1 x 4.33 = 4.3. Notice varies by worker category, not by tenure, so the ladder is flat. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks (employés, ouvriers et manœuvres). | Excluded: Hourly-paid workers get fifteen days; cadres get three months. | Source scope: Notice periods stated in original units of days/months (15 days, 1 month, 3 months) varying by worker category; no direct week conversion given. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"overtime_premium_pct","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://assemblee-nationale.bj/wp-content/uploads/2020/03/code-du-travail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:05.299+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"12 % du taux horaire de la 41e a la 48e heure ; 35 % du taux horaire au-dela de la 48e heure\" | registry:BJ:overtime_premium_pct:bf8fd1d04309 | Ladder: 12% from the 41st to the 48th hour, 35% beyond the 48th, 50% further; night bands run 50% and 100% | Source scope: Rates vary by day/night and by hour bracket (12%/35%/50% day, 50%/100% night); minimums that can be improved by collective agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks"},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://assemblee-nationale.bj/wp-content/uploads/2020/03/code-du-travail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:47.433+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la periode d'essai ne peut exceder quinze jours pour les employes, ouvriers et manoeuvres payes a l'heure, un mois pour les employes, ouvriers et manoeuvres payes au mois et trois mois pour les cadres\" | registry:BJ:probation_months:bf8fd1d04309 | Ladder: 15 days for hourly-paid workers, one month for monthly-paid, three months for supervisors and cadres; renewable once | Source scope: Maximum probation duration varies by worker category (15 days, 1 month, or 3 months); renewable once by written agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/BJ","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The labour ministry publishes a rolling communiqué feed declaring individual days, not a consolidated calendar, so the capture supports no annual count.)"},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.bj/la-pension-de-vieillesse/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:05.753+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"L'assure qui atteint l'age de 60 ans a droit a une pension de vieillesse s'il remplit les conditions suivantes\" | registry:BJ:retirement_age:f44199a937a1 | Applies to: private-sector CNSS members | Ladder: early retirement from 55 with a 5% reduction per year | Source scope: Age 60 is standard legal CNSS retirement age; early retirement from 55 with 5%/year reduction also described; applies to private-sector CNSS-affiliated workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3df652a-2362-45ad-8c7f-cb1e48df84df","iso2":"BJ","iso3":"BEN","country":"Benin","field_key":"severance_weeks","value_num":7.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured figure is the floor on DAMAGES for a worker with at least five years' service, not the severance schedule. The per-year formula the schedule uses is not in the capture.)"},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bermudalaws.bm/Laws/Consolidated%20Law/2000/Employment%20Act%202000","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:43.8+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee shall be entitled to a period of two weeks annual vacation leave after he has completed\" | registry:BM:annual_leave_days:64a1c14c17ee | Conversion: Two weeks on a five-day week is 10 working days. | Tenure ladder: One week after six months of service; the full-year entitlement is the value taken. | Source scope: Entitlement expressed in weeks (2 weeks per year after first year; 1 week after six months), not days; conversion to days requires an explicit day-per-week assumption. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bermudalaws.bm/Laws/Consolidated%20Law/2000/Employment%20Act%202000","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:24.45+00:00","unit_caveat":null,"scope_caveat":"overtime_threshold_not_ordinary_hours","notes":"\"Any hours worked by an employee in excess of forty hours a week shall either\" | registry:BM:avg_weekly_hours:64a1c14c17ee | Source scope: The Act sets 40 hours/week as the overtime-triggering threshold rather than an explicit 'standard working week' entitlement clause; Minister may prescribe different thresholds for specified employee/employer types. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-02-19","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"15% (if subject to Bermuda CIT) or 0%\" || no_government_figure:2026-09-17 (the captured section is the GloBE deferred-tax recast mechanic; the Act's charging rate is not in the quoted text)"},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bermudalaws.bm/Laws/Consolidated%20Law/2000/Employment%20Act%202000","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:17.11+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a period of 13 weeks paid leave; in any other case, a period of 13 weeks unpaid leave\" | registry:BM:maternity_leave_weeks:64a1c14c17ee | Payment: paid where the employee has one year of continuous employment, otherwise unpaid | Source scope: Paid vs unpaid status depends on qualifying one-year continuous employment condition. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"min_wage_monthly","value_num":2968.12,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.bm/news/public-reminder-minimum-wage-increase-take-effect-september-1-2025","effective_date":"2025-09-01","verified_at":"2026-09-17T12:36:37.276+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Bermuda's minimum wage will increase from $16.40 to $17.13 per hour effective September 1, 2025\" | registry:BM:min_wage_monthly:2688deaed7d4 | Currency: BMD | Pay basis: hourly | Conversion: BMD 17.13 per hour x 40 hours per week x 4.33 weeks per month = BMD 2,968.12; the hours assumption is stated here because the order states none | Source scope: Rate is hourly, not monthly; no official monthly conversion figure; requires explicit hours/week conversion assumption to derive monthly value."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bermudalaws.bm/Laws/Consolidated%20Law/2000/Employment%20Act%202000","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:48.128+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"one week, where the employee is paid each week; two weeks, where the employee is paid every two weeks; one month, in any other case\" | registry:BM:notice_weeks:64a1c14c17ee | Conversion: Employment Act 2000. Notice follows the pay frequency, not tenure; a standard monthly-paid permanent employee falls in 'any other case'. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Weekly-paid and fortnightly-paid employees get one and two weeks; summary dismissal, retirement age and longer contractual notice are outside the rule. | Source scope: Notice periods vary by pay frequency (weekly/biweekly/monthly) rather than a single uniform duration; exceptions apply for summary dismissal, retirement age, contract/collective agreement, and customary longer notice. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bermudalaws.bm/Laws/Consolidated%20Law/2000/Employment%20Act%202000","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:05.735+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"\"overtime rate\" means the rate of one and a half times the employee's normal hourly wage\" | registry:BM:overtime_premium_pct:64a1c14c17ee | Conversion: one and a half times the normal hourly wage = a 50% premium | Excluded: professional and managerial employees whose salary reflects occasional overtime | Source scope: Applies to hours worked beyond 40/week; excludes professional/managerial employees whose salary reflects occasional overtime, and cases of written agreement otherwise. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"paternity_leave_weeks","value_num":0.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bermudalaws.bm/Laws/Consolidated%20Law/2000/Employment%20Act%202000","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:25.338+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a period of five consecutive days paid leave; in any other case a period of five consecutive days unpaid leave\" | registry:BM:paternity_leave_weeks:64a1c14c17ee | Conversion: 5 consecutive calendar days / 7 = 0.7 weeks | Applies to: must be taken within 14 weeks of the birth | Payment: paid where the qualifying condition is met, otherwise unpaid | Source scope: Entitlement expressed in days (5 consecutive days), not weeks; conversion requires explicit day-to-week assumption; must be taken within 14 weeks of birth. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bermudalaws.bm/Laws/Consolidated%20Law/2000/Employment%20Act%202000","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:47.841+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a new or promoted employee may be required to serve a probationary period of not more than six months\" | registry:BM:probation_months:64a1c14c17ee | Excluded: an extension of up to three months after a mid-point review; customs, fire, police and prison officers are exceptions | Source scope: Extension of up to three months permitted after a mid-point review; exceptions apply for customs, fire, police, and prison officers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.bm/public-holidays","effective_date":"2026-01-01","verified_at":"2026-09-16T23:35:44.207+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2026 Holiday Date New Year's Day Thursday, 1st January Good Friday Friday, 3rd April Bermuda Day Friday, 22nd May National Heroes Day Monday, 15th June Emancipation Day Thursday, 30th July Mary Prince Day Friday, 31st July Labour Day Monday, 7th September Remembrance Day Wednesday, 11th November Christmas Day Friday, 25th December Boxing Day Saturday, 26th December\" | registry:BM:public_holidays:5c5889c5a25e | Conversion: The 2026 schedule names 10 holidays. | Excluded: The 28 December in-lieu day exists only because Boxing Day 2026 falls on a Saturday; it is a substitution, not an eleventh holiday. | Source scope: National calendar under Public Holidays Act 1947; lists 10 holidays per year with in-lieu substitution rules for weekend dates; applies nationally with no noted regional variation."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bermudalaws.bm/Laws/Consolidated%20Law/1970/Contributory%20Pensions%20Act%201970","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:06.159+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"\"pension age\" means the age of 65 or, in the case of a person who was, immediately before the appointed day, over the age of 60\" | registry:BM:retirement_age:1c11ad87009c | Ladder: a transitional exception for persons over 60 before the appointed day | Source scope: Defines statutory pension age as 65, with a transitional exception for persons over 60 before the appointed day; confirmed also by the Contributory Old Age Pension eligibility page requiring age 65. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"873a1277-505d-47b1-9e05-87ea73ac3606","iso2":"BM","iso3":"BMU","country":"Bermuda","field_key":"severance_weeks","value_num":10.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bermudalaws.bm/Laws/Consolidated%20Law/2000/Employment%20Act%202000","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:48.533+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"two weeks wages, for each completed year of continuous employment up to the first ten years; three weeks wages for each completed year of continuous\" | registry:BM:severance_weeks:64a1c14c17ee | Conversion: Already stated in weeks of wages; no conversion. | Tenure ladder: 1y: 2 weeks; 5y: 10 weeks; 10y: 20 weeks. Average of the three = 10.7 weeks. | Excluded: Payable on redundancy, insolvency, death of the employer or occupational death; capped at 32 weeks. | Source scope: Applies only to termination by redundancy, insolvency, death of employer, or occupational death/accident; not general dismissals; capped at 32 weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"annual_leave_days","value_num":18,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://web.archive.org/web/2023id_/http://www.molhr.gov.bt/wp-content/uploads/2022/06/Regulation-on-Working-Conditions-2022.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The registry source is the Royal Civil Service Commission's leave rules, which the registry scope records apply to civil servants and not to employees under the Labour and Employment Act.)"},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.drc.gov.bt/corporate-income-tax-cit/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:44.126+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"It is levied @ of 30% on net profit for state enterprise companies and @ of 25% on net profit for other companies.\" | registry:BT:corporate_tax_rate:12c2692528c9 | Ladder: 30% for state enterprise companies, 25% for other companies | Source scope: Two-tier CIT rate distinguishing state enterprises (30%) vs other companies (25%). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The NPPF table covers the civil service and the armed forces only; the private-sector employee rate is not on the page.)"},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same table, same limit: government agencies and the armed forces, not private employers.)"},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"maternity_leave_weeks","value_num":8.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 60 calendar days -> 8.6 weeks || no_government_figure:2026-09-17 (the quoted extension to six months covers civil servants under RCSC policy; the private-sector Labour Act entitlement is not confirmed)"},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"min_wage_monthly","value_num":3750,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"BTN","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/bhutan/","effective_date":"2014-02-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"notice_weeks","value_num":8.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The source is a sample contract-of-employment template that references the Labour and Employment Act 2007 rather than the statute itself, and the registry records its currentness as unclear.)"},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 14 calendar days -> 2.0 weeks || no_government_figure:2026-09-17 (the quoted 10 working days applies to civil servants under RCSC rules; the private-sector entitlement is not confirmed)"},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.drc.gov.bt/personal-income-tax-pit/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:45.598+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Nu. 1,500,001 and up 30%\" | registry:BT:personal_income_tax_top_rate:ab58d687824e | Excluded: a 10% surcharge applies above stated thresholds | Source scope: Top marginal PIT rate; a 10% surcharge applies additionally above certain thresholds per same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"d5846f79-a1e4-415f-813a-0b7898dd720f","iso2":"BT","iso3":"BTN","country":"Bhutan","field_key":"vat_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.drc.gov.bt/easy-guide-for-businesses-and-consumers/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:36.845+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"It is charged at a standard rate of 5 percent and is collected at the point where goods or services are consumed.\" | registry:BT:vat_rate:4eb7e225d2af | Applies to: GST; essentials, education and healthcare are exempt | Source scope: Bhutan uses GST rather than VAT; standard rate 5% nationally, with listed exemptions for essentials/education/healthcare. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lexivox.org/norms/BO-DS-224.html","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.udape.gob.bo/wp-content/uploads/2026/03/Empleo-en-Bolivia-2019-2020-2021-v1.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:24.883+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Segun la norma vigente en el pais, la jornada semanal deberia ser de 40 horas a la semana\" | registry:BO:avg_weekly_hours:85dca930148c | Applies to: stated in a UDAPE labour statistics analysis rather than in the labour code itself | Source scope: Statement is embedded in a labour statistics analysis document rather than the primary labour law text; refers to statutory 40-hour week but sourced secondarily, currentness of the cited norm unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-07-21","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"25 (except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate).\" || no_government_figure:2026-09-17 (the quoted 25% appears in a table of IUE obligations for regulated financial entities together with an additional alicuota; the general IUE rate is not isolated in the excerpt)"},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"employee_ssc_rate","value_num":12.21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The captured law gives the 10% pension contribution and a possible 0.5% solidarity contribution, and the registry records that the health insurance employee deductions are set elsewhere and are not in the capture.)"},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"employer_ssc_rate","value_num":16.71,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":"https://www.ssa.gov/policy/docs/progdesc/ssptw/2018-2019/americas/bolivia.html","effective_date":"2026-07-07","verified_at":"2026-07-07T23:34:20.269281+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Employer total 16.71% = CNS health 10% + Pro-Vivienda housing 2% + professional risk premium 1.71% + Aporte Patronal Solidario 3% (Ley 065). Components cross-checked against 2026 payroll references. Prior ISSA-derived 27.71% double-counted employee-side pension contributions (the ~12.71% AFP share is employee-paid). EB-865. || no_government_figure:2026-09-17 (The captured law gives only the 3% Solidarity Fund employer contribution (plus 2% for mining). The occupational-risk premium and the 10% CNS health contribution, which make up most of the employer rate, are set elsewhere.)"},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"income_tax_brackets","value_num":null,"value_text":"1 bands, 13%–13% (2026)","value_jsonb":[{"to":null,"from":0,"rate":13}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impuestos.gob.bo/wp-content/uploads/2025/10/8580c1ef52.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:22.777+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"13% Sobre el monto total de ingresos percibidos y las deducciones permitidas.\" | registry:BO:income_tax_brackets:9bd7544d6c93 | Currency: BOB | Tax year: 2026 | Residence basis: employment income under the RC-IVA | Source scope: Bolivia's RC-IVA on employment income is a flat 13% rate, not a progressive bracket table; this source shows the flat rate applicable to dependents nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 90 calendar days -> 12.9 weeks"},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"min_wage_monthly","value_num":3300,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"BOB","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/bolivia/","effective_date":"2026-01-02","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances. || no_government_figure:2026-09-17 (the captured series runs to 2021 and the current figure is not in the excerpt)"},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"notice_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.oas.org/dil/Migrants/Bolivia/Ley%20general%20del%20trabajo%20del%208%20de%20diciembre%20de%201942.pdf","effective_date":"1942-12-08","verified_at":"2026-07-04T03:37:06.360046+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Ley General del Trabajo Art. 12(2): for empleados (salaried employees), employer preaviso = 90 days after 3 months service, flat (not tenure-scaled). 90d=12.9w at 1/5/10y -> avg 12.9. (Obreros band caps at 30 days.) Quote: \"Tratandose de contratos con empleados ... con 90 por el patrono despues de tres meses de trabajo ininterrumpido\". [verified 2026-07-04: LGT Art.12 confirmed (lexivox/tusalario) — 90-day employer preaviso for empleados]"},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks"},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"personal_income_tax_top_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impuestos.gob.bo/wp-content/uploads/2025/10/8580c1ef52.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:44.327+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"Personas naturales que perciban ingresos por: - Aguinaldos. - Beneficios sociales. - Subsidios. - Rentas de jubilacion y pensiones de vejez. 13%\" | registry:BO:personal_income_tax_top_rate:9bd7544d6c93 | Source scope: Flat 13% RC-IVA rate applies nationally; there is no progressive top marginal rate under this regime. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lexivox.org/norms/BO-DS-N2750.html","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.oas.org/dil/Migrants/Bolivia/Ley%20general%20del%20trabajo%20del%208%20de%20diciembre%20de%201942.pdf","effective_date":"1942-12-08","verified_at":"2026-07-04T03:37:06.360046+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Ley General del Trabajo Art. 13: dismissal for cause beyond the worker will -> indemnizacion of 1 month salary per year of continuous work. 1y:4.33w, 5y:21.65w, 10y:43.3w -> avg 23.1. Quote: \"indemnizarle por tiempo de servicios, con la suma equivalente a un mes de sueldo o salario por cada ano de trabajo continuo\". [verified 2026-07-04: LGT Art.13 confirmed — 1 month salary per year of continuous service]"},{"country_id":"7c15af3d-e252-4d86-b94a-9fba6f7d8a1c","iso2":"BO","iso3":"BOL","country":"Bolivia","field_key":"vat_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-07-21","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the 13% figures appear inside a withholding and RC-IVA table rather than as a statement of the general IVA rate on sales, and the document version is undated)"},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fuzip.gov.ba/wp-content/uploads/2022/09/Zakon_o_radu_sl_novine_fbih_br_44_22-2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:37.573+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Radnik, za svaku kalendarsku godinu, ima pravo na plaćeni godišnji odmor u trajanju od najmanje 20 radnih dana, a najduže 30 radnih dana.\" | registry:BA:annual_leave_days:dd4acdf59a48 | Conversion: Already radnih dana (working days); no conversion. | Excluded: The captured law is the Federation of Bosnia and Herzegovina labour code; Republika Srpska and Brcko legislate separately. Minors get 24 days. | Source scope: Working days, not calendar days; applies only to FBiH entity; minors get 24 days minimum separately; collective agreements may extend beyond 30 days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fuzip.gov.ba/wp-content/uploads/2022/09/Zakon_o_radu_sl_novine_fbih_br_44_22-2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:21.771+00:00","unit_caveat":null,"scope_caveat":"entity_scope","notes":"\"Puno radno vrijeme traje 40 sati sedmicno, ako zakonom, kolektivnim ugovorom, pravilnikom o radu ili ugovorom o radu nije odredjeno u kracem trajanju.\" | registry:BA:avg_weekly_hours:dd4acdf59a48 | Applies to: the Federation of Bosnia and Herzegovina entity; minors are limited to 35 hours | Source scope: Applies only to FBiH entity; minors limited to 35 hours/week; shorter hours may be set by collective agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"corporate_tax_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-02-19","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"employee_ssc_rate","value_num":31.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Bosnia and Herzegovina sets contributions at entity level: the page gives 31% for the Federation and separate figures for Republika Srpska and Brcko. There is no national rate to write.)"},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"employer_ssc_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same: 5% in the Federation, and the page records that Republika Srpska has no employer contribution of this type. No national rate exists.)"},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"maternity_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fuzip.gov.ba/wp-content/uploads/2022/09/Zakon_o_radu_sl_novine_fbih_br_44_22-2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:13.356+00:00","unit_caveat":null,"scope_caveat":"entity_scope","notes":"\"Za vrijeme trudnoce, porodjaja i njege djeteta, zena ima pravo na porodjajno odsustvo u trajanju od jedne godine neprekidno.\" | registry:BA:maternity_leave_weeks:dd4acdf59a48 | Conversion: one continuous year = 52 weeks | Applies to: the Federation of Bosnia and Herzegovina; the minimum usable portion is 42 days postpartum and the remainder may transfer to the father | Payment: not stated in the quoted text | Source scope: Stated as one year (not weeks); applies only to FBiH entity; minimum usable portion is 42 days postpartum with possible transfer of remainder to father. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"min_wage_monthly","value_num":626,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"BAM","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"notice_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The source is the Federation of BiH Labour Law and applies to that entity only; Republika Srpska and Brcko have their own labour laws, which are not captured.)"},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"paternity_leave_weeks","value_num":1.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 9 calendar days -> 1.3 weeks || no_government_figure:2026-09-17 (the quoted provision transfers part of the mother's leave to the father by agreement; there is no distinct paternity entitlement in the capture)"},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fuzip.gov.ba/wp-content/uploads/2022/09/Zakon_o_radu_sl_novine_fbih_br_44_22-2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:46.202+00:00","unit_caveat":null,"scope_caveat":"entity_scope","notes":"\"Probni rad iz stava 1. ovog clana ne moze trajati duze od sest mjeseci.\" | registry:BA:probation_months:dd4acdf59a48 | Applies to: the Federation of Bosnia and Herzegovina; Republika Srpska and Brcko District are outside this law | Source scope: Applies only to Federation of Bosnia and Herzegovina entity; does not cover Republika Srpska or Brčko District. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"public_holidays","value_num":4,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/BA","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fuzip.gov.ba/wp-content/uploads/2022/09/Zakon_o_radu_sl_novine_fbih_br_44_22-2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:03.274+00:00","unit_caveat":null,"scope_caveat":"entity_scope","notes":"\"kad radnik navrsi 65 godina zivota i 15 godina staza osiguranja\" | registry:BA:retirement_age:dd4acdf59a48 | Applies to: the Federation of Bosnia and Herzegovina labour law's contract-termination trigger, referencing the pension insurance rules | Source scope: Sets employment-contract termination trigger age (65 with 15 years insurance) referencing pension/disability insurance rules; applies only to FBiH; actual pension law may have gender-differentiated or transitional ages not shown here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"severance_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same Federation-only law, and the formula it states is a floor (one third of average monthly pay per year of service) rather than the entitlement itself.)"},{"country_id":"732fd536-0a3c-46a6-a79f-f866676a1517","iso2":"BA","iso3":"BIH","country":"Bosnia and Herzegovina","field_key":"vat_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-02-19","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Probation max is 12 months for skilled workers, 3 months for unskilled; highest statutory maximum used. Sections consulted: https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/work-and-wages/ | https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/annual-leave-and-holidays/"},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"corporate_tax_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.burs.org.bw/index.php/tax/income-tax/companies","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:44.535+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"is then subject to tax at the rate of 22% for resident companies and 30% for non resident companies\" | registry:BW:corporate_tax_rate:00de6367ed20 | Ladder: 22% resident, 30% non-resident; 15% for manufacturing and IFSC companies | Source scope: Also lists special rates for manufacturing (15%), IFSC (15%), and unapproved pension/provident funds (7.5%), which are exceptions to the general rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"employer_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 84 calendar days -> 12.0 weeks || no_government_figure:2026-09-17 (the capture is a news report paraphrasing the Employment and Labour Relations Act 2025 before its commencement; the gazetted section is not quoted)"},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"min_wage_monthly","value_num":1883.03,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"BWP","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured statistics report gives sectoral hourly rates through 2014 and no current national figure)"},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"notice_weeks","value_num":3.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Probation max is 12 months for skilled workers, 3 months for unskilled; highest statutory maximum used. Sections consulted: https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/work-and-wages/ | https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/annual-leave-and-holidays/"},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks || no_government_figure:2026-09-17 (the capture is a news report on the new Act rather than the gazetted text)"},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-01-09","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"probation_months","value_num":12,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Probation max is 12 months for skilled workers, 3 months for unskilled; highest statutory maximum used. Sections consulted: https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/work-and-wages/ | https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-bw/work-in-botswana/labour-law/annual-leave-and-holidays/"},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.bw/public-holidays","effective_date":"2026-01-01","verified_at":"2026-09-16T23:37:01.02+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"New Year's Day Thu January 01 2026 Good Friday Fri April 03 2026 Public Holiday Sat April 04 2026 Easter Monday Mon April 06 2026 Labour Day Fri May 01 2026 Ascension Day Thu May 14 2026 Sir Seretse Khama Day Wed July 01 2026 President's Day Mon July 20 2026 Public Holiday Tue July 21 2026 Botswana Day Wed September 30 2026 Public Holiday Thu October 01 2026 Christmas Day Fri December 25 2026 Boxing Day Sat December 26 2026\" | registry:BW:public_holidays:84c1dbe551e9 | Conversion: The 2026 rows of the official calendar number 13. | Source scope: Lists official national holiday dates/names for 2025-2026 but does not itself state whether employers must grant paid leave on each date."},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.gov.bw/allowances/old-age-pension-allowance","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:08.409+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Old age pension is for Botswana citizens only who are 65 years old and above.\" | registry:BW:retirement_age:86fda1b0aca8 | Applies to: the state old-age pension eligibility age for Botswana citizens; not a mandatory employment retirement age | Source scope: This is the state old-age pension eligibility age (65), not necessarily a mandatory statutory employment retirement age; conflation between pension eligibility age and employment retirement age should be flagged. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"severance_weeks","value_num":16.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b50aef9b-1556-47d6-9d72-bce81ed72a10","iso2":"BW","iso3":"BWA","country":"Botswana","field_key":"vat_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.burs.org.bw/index.php/tax/value-added-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:37.257+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Standard rated supplies - These are supplies that are charged VAT at the rate of 12%.\" | registry:BW:vat_rate:e52839c2fbbe | Excluded: a VAT Amendment Act 2026 is referenced elsewhere and may change this rate | Source scope: Also lists zero-rated (0%) and exempt supplies; a VAT Amendment Act 2026 is referenced elsewhere suggesting possible rate changes not reflected on this page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.br/trabalho-e-emprego/pt-br/acesso-a-informacao/perguntas-frequentes","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:53.481+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"O período de férias anuais deve ser de 30 dias corridos, se o trabalhador não tiver faltado injustificadamente mais de 5 vezes ao serviço.\" | registry:BR:annual_leave_days:fb29d9d2d8da | Conversion: 30 dias corridos (calendar days) converts to 22 working days (30 − 2 weekend days per completed week). | Excluded: The reduced tiers for unexcused absences (24, 18, 12 days) are penalties, not the statutory minimum. | Source scope: 30 calendar days is the full entitlement; document also lists reduced-day tiers based on absences. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"avg_weekly_hours","value_num":44,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2024-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Federal Constitution Art. 7 XIII / CLT (normal week max 44h) || no_government_figure:2026-09-17 (the quoted provision is the domestic-worker regime (Lei Complementar 150/2015); the general 44-hour cap in article 7 of the Constitution is not in the quoted text)"},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"corporate_tax_rate","value_num":34,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"employee_ssc_rate","value_num":7.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"employer_ssc_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 0%–27.5% (2026)","value_jsonb":[{"to":2428.8,"from":0,"rate":0},{"to":2826.65,"from":2428.81,"rate":7.5},{"to":3751.05,"from":2826.66,"rate":15},{"to":4664.68,"from":3751.06,"rate":22.5},{"to":null,"from":4664.69,"rate":27.5}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026","effective_date":"2026-01-01","verified_at":"2026-09-17T12:41:24.148+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tabela de Incidencia Mensal A partir de janeiro de 2026. Ate R$ 2.428,80 - - De R$ 2.428,81 ate R$ 2.826,65 7,5% De R$ 2.826,66 ate R$ 3.751,05 15,0% De R$ 3.751,06 ate R$ 4.664,68 22,5% Acima de R$ 4.664,68 27,5%\" | registry:BR:income_tax_brackets:030273a89d1d | Currency: BRL | Tax year: 2026 | Residence basis: resident individuals, monthly withholding table | Source scope: National IRPF monthly incidence table for 2026, includes rates and deduction amounts across all brackets."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"maternity_leave_weeks","value_num":17.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.br/inss/pt-br/direitos-e-deveres/salario-maternidade/salario-maternidade","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:17.936+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"120 dias no caso de parto\" | registry:BR:maternity_leave_weeks:671ea8f70e29 | Conversion: 120 calendar days / 7 = 17.1 weeks | Payment: salario-maternidade paid by the INSS | Source scope: Duration stated in days (120 days) rather than weeks; applies uniformly across parto, adoption, and stillbirth cases per the same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"min_wage_monthly","value_num":1621,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.planalto.gov.br/ccivil_03/_ato2023-2026/2025/decreto/d12797.htm","effective_date":"2026-01-01","verified_at":"2026-09-17T12:36:38.303+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"o valor do salario minimo sera de R$ 1.621,00 (mil seiscentos e vinte e um reais)\" | registry:BR:min_wage_monthly:e08167e17458 | Currency: BRL | Pay basis: monthly | Source scope: National monthly minimum wage effective 1 Jan 2026; daily/hourly equivalents also stated in same decree."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"notice_weeks","value_num":6.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The CLT capture gives only the constitutional-style guarantee — notice proportional to length of service, at least thirty days, 'nos termos da lei'. The proportionality schedule it points at (Lei 12.506/2011, three extra days per year of service) is in another instrument and is not in the capture, so only the one-year figure could be read and the 5- and 10-year rungs could not.)"},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.br/esocial/pt-br/centrais-de-conteudo/legislacao/empresas/decreto-lei-n-o-5-452-de-1o-de-maio-de-1943","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:06.142+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"remuneracao do servico extraordinario superior, no minimo, em 50% (cinquenta por cento) a do normal\" | registry:BR:overtime_premium_pct:e5eb56150766 | Source scope: Constitutional/CLT-derived minimum overtime premium of 50% over normal wage; general rule applicable nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"paternity_leave_weeks","value_num":0.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.bizlatinhub.com/employment-law-brazil/","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted provision (Lei 15.371/2026) takes effect on 1 January 2027 and phases to 15 and 20 days later; the entitlement in force on the audit date is not in the quoted text)"},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"personal_income_tax_top_rate","value_num":27.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:45.182+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Acima de R$ 4.664,68 27,5% R$ 908,73\" | registry:BR:personal_income_tax_top_rate:030273a89d1d | Tax year: 2026 | Residence basis: resident individuals, monthly withholding table | Source scope: Top marginal rate for monthly IRPF incidence table 2026. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.br/trabalho-e-emprego/pt-br/acesso-a-informacao/perguntas-frequentes","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:48.247+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"nao podera exceder de 90 dias. Pode ser prorrogado uma unica vez, desde que o periodo todo, contando com a prorrogacao, nao exceda os 90 dias.\" | registry:BR:probation_months:fb29d9d2d8da | Conversion: 90 days including any renewal / 30 = 3 months | Source scope: States maximum probationary contract (contrato de experiência) duration of 90 days total, applicable nationally under CLT. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.bizlatinhub.com/employment-law-brazil/","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (Lei 662 as captured lists 7 national holidays and the registry scope records that the later 12 October holiday sits in a separate law, so the captured instrument is not the full national list.)"},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.br/pt-br/servicos/solicitar-aposentadoria-por-idade-trabalhador-urbano","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:07.578+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"tenha a idade minima de 65 anos, se homem, ou 62 anos de idade, se mulher\" | registry:BR:retirement_age:e1549ad5a057 | Ladder: 65 for men and 62 for women in urban employment; 60 and 55 for rural workers | Source scope: Urban worker retirement age; rural workers have a lower age threshold (60/55) per a separate INSS page in the source set. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2ad481a-7d71-48e3-ad50-c0255ec0b122","iso2":"BR","iso3":"BRA","country":"Brazil","field_key":"severance_weeks","value_num":8.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (CLT art. 478 (one month per year of service) is a historical indemnity largely displaced by the 40% FGTS penalty under Lei 8.036/1990, which is not in the capture. The registry itself records that the article's current applicability is unclear, so the figure would not be the amount actually due on a redundancy dismissal.)"},{"country_id":"0512367c-00cd-44e4-9a74-ceb808b959e7","iso2":"IO","iso3":"IOT","country":"British Indian Ocean Territory","field_key":"corporate_tax_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.biot.gov.io/wp-content/uploads/The-Taxation-Ord-1981-G.2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:03.289+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"any income tax, corporation tax, capital gains tax or any substantially similar tax upon income, profits, gains and capital\" | registry:IO:corporate_tax_rate:77880137f25c | Applies to: the Taxation Ordinance 1981 bars any corporation tax in the territory; this is a recorded absence | Source scope: Ordinance bars corporation tax entirely; no rate exists. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0512367c-00cd-44e4-9a74-ceb808b959e7","iso2":"IO","iso3":"IOT","country":"British Indian Ocean Territory","field_key":"personal_income_tax_top_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.biot.gov.io/wp-content/uploads/The-Taxation-Ord-1981-G.2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:04.188+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"No law having effect in the Territory pursuant to Section 3(2)(a) of the British Indian Ocean Territory (Constitution) Order 2004 shall have effect so as to impose any income tax\" | registry:IO:personal_income_tax_top_rate:77880137f25c | Applies to: the Taxation Ordinance 1981 bars any income tax in the territory; this is a recorded absence | Source scope: No personal income tax exists in BIOT per this Ordinance; rate is therefore not applicable/zero by law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lms.gov.vg/LabourCode.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:26.078+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The normal hours of work, exclusive of the meal interval, shall be eight hours and the standard work week shall be forty hours.\" | registry:VG:avg_weekly_hours:a4bb53f18cbb | Source scope: States standard 40-hour work week directly in weekly units; Minister may vary by Order. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"corporate_tax_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bvifsc.vg/faq/what-tax-structure-bvi","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:35.432+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The BVI does not levy corporate income or capital gains taxes on companies (including insurance companies).\" | registry:VG:corporate_tax_rate:3b9694f94472 | Applies to: the British Virgin Islands levies no corporate income tax; this is a recorded absence | Source scope: FAQ page; date of last review of this statement not shown, but content is directly on-topic and states a definite rule (0% corporate tax). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"employee_ssc_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vissb.vg/contributions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:32.102+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employees contribute 4%; Employers contribute 4 1/2%\" | registry:VG:employee_ssc_rate:ff58fe0819fe | Assessable base: Insurable earnings under the Social Security Board; private employees. | Excluded: Civil servants are at 3.5%. | Source scope: Rate applies to private employees; civil servants pay 3.5% per the same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"employer_ssc_rate","value_num":4.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vissb.vg/contributions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:32.498+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employees contribute 4%; Employers contribute 4 1/2%\" | registry:VG:employer_ssc_rate:ff58fe0819fe | Assessable base: Insurable earnings under the Social Security Board; private employers. | Excluded: Government is at 4% for civil servants. | Source scope: Rate applies to private employees; separate lower rate stated for civil servants (Government 4%). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lms.gov.vg/LabourCode.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:24.662+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The period of maternity leave shall not be less than thirteen weeks of which not less than six weeks shall be taken after the date\" | registry:VG:maternity_leave_weeks:a4bb53f18cbb | Applies to: employees with twelve months of continuous employment; at least 6 weeks must follow the birth | Payment: not stated in the quoted text | Source scope: Applies to employees with twelve months continuous employment. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lms.gov.vg/LabourCode.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:32.898+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"equivalent to the interval of time between the affected employee's pay days; (b) where the employee's length of service exceeds seven years but does not exceed fifteen years, the period of notice shall be at least one month; (c) where the employee's length of service exceeds fifteen years, the period of notice shall be at least two months.\" | registry:VG:notice_weeks:a4bb53f18cbb | Conversion: Labour Code. Below seven years the notice is the pay interval, which for a standard monthly-paid employee is one month. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y: 4.3 weeks; 5y: 4.3 weeks; 10y: 1 month = 4.3 weeks. Average of the three = 4.3 weeks. | Excluded: Does not apply where the employer may summarily dismiss. | Source scope: Notice tied to length-of-service tiers (pay-day interval / one month / two months), not a flat weekly figure; requires conversion policy from months to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"paternity_leave_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lms.gov.vg/LabourCode.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:11.134+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the husband or de facto spouse of the employee shall, upon application, be granted paternity leave without pay for such period as requested\" | registry:VG:paternity_leave_weeks:a4bb53f18cbb | Conversion: a maximum of one month x 4.33 weeks = 4.3 weeks | Payment: unpaid | Source scope: Entitlement expressed in months (max one month) rather than weeks; unpaid leave; version currency of Labour Code Act 2010 as amended not fully confirmed in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"probation_months","value_num":4,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lms.gov.vg/LabourCode.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:31.83+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The probationary period of any employee shall not exceed four months, except in the case of an employee of the rank of a supervisor or above\" | registry:VG:probation_months:a4bb53f18cbb | Ladder: 4 months for standard employees, 6 for supervisors and above | Source scope: Distinguishes standard employees (max 4 months) from supervisors and above (max 6 months); extension provisions also apply. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/VG","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The government page shows only the public holidays still to come in 2026, not the full year.)"},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vissb.vg/benefits/age/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:08.599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Age Benefit is paid to an insured person who has reached the age of 65 and has satisfied the necessary contribution conditions\" | registry:VG:retirement_age:a2b3d483e7ca | Applies to: the social security pensionable age | Source scope: This is the social security pensionable age, not necessarily a statutory mandatory retirement age for employment termination purposes. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"36e1ac42-e3fe-45d2-bf04-326601fe3bfe","iso2":"VG","iso3":"VGB","country":"British Virgin Islands","field_key":"severance_weeks","value_num":6.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lms.gov.vg/LabourCode.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:28:05.985+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"severance payment shall consist of three-quarters of one day's pay or nine days' pay per year\" | registry:VG:severance_weeks:a4bb53f18cbb | Conversion: Nine days' pay per year of service. Days of wage to weeks = days / 7 = 1.29 weeks a year. | Tenure ladder: 1y: 9 days = 1.3 weeks; 5y: 45 days = 6.4 weeks; 10y: 90 days = 12.9 weeks. Average of the three = 6.9 weeks. | Excluded: Piece-work and part-time employees are on a different formula. | Source scope: Expressed as days per year of service (nine days'/year), not weeks; requires conversion policy; different formula applies to piece-work/part-time employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4fab56d9-d37a-42ad-8fda-e828ff371aa5","iso2":"BN","iso3":"BRN","country":"Brunei","field_key":"corporate_tax_rate","value_num":55,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-03","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"18.5 (55% on income from petroleum operations in Brunei)\" || no_government_figure:2026-09-17 (the quoted 55% is the oil and gas rate; the general rate is stated on a different page and is not in this capture)"},{"country_id":"4fab56d9-d37a-42ad-8fda-e828ff371aa5","iso2":"BN","iso3":"BRN","country":"Brunei","field_key":"employee_ssc_rate","value_num":8.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tapcombn.odoo.com/faq-employers-contribution","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:48.931+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Member contribution rate remains unchanged at 8.5% from Member's salary, without minimum or maximum amount.\" | registry:BN:employee_ssc_rate:ef6200dc70d7 | Assessable base: Member's salary under the SPK scheme, with no minimum or maximum, as the page states. | Excluded: Members aged 50 to 59 who defer, and TAP-only members, contribute 5%. | Source scope: Applies to SPK scheme; some age groups (TAP-only, 50-59 deferring) contribute at a different rate (5%) as noted in same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4fab56d9-d37a-42ad-8fda-e828ff371aa5","iso2":"BN","iso3":"BRN","country":"Brunei","field_key":"employer_ssc_rate","value_num":8.5,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/brunei-darussalam/individual/other-taxes","effective_date":"2026-01-01","verified_at":"2026-07-07T23:36:15.289852+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Skim Persaraan Kebangsaan (SPK, consolidated TAP+SCP from Jul 2023): employer base rate 8.5% for salaries > BND 2,800; higher for lower bands (up to 10.5%, min BND 57.50). Applies to citizens/permanent residents only; foreign workers exempt. Replaces ISSA-ingested 0%. EB-865. || no_government_figure:2026-09-17 (The employer rate is a salary-band schedule (a flat BND 57.50, then 10.5%, 9.5% and 8.5%), not a single rate on ordinary wages.)"},{"country_id":"4fab56d9-d37a-42ad-8fda-e828ff371aa5","iso2":"BN","iso3":"BRN","country":"Brunei","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 91 calendar days -> 13.0 weeks"},{"country_id":"4fab56d9-d37a-42ad-8fda-e828ff371aa5","iso2":"BN","iso3":"BRN","country":"Brunei","field_key":"notice_weeks","value_num":3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"4fab56d9-d37a-42ad-8fda-e828ff371aa5","iso2":"BN","iso3":"BRN","country":"Brunei","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"4fab56d9-d37a-42ad-8fda-e828ff371aa5","iso2":"BN","iso3":"BRN","country":"Brunei","field_key":"personal_income_tax_top_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mofe.gov.bn/div_revenue_faq_corporatetax/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:43.907+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Currently, NO tax is levied on: ... 2) Personal income - Any earning by an individual from employment, self-employment, dividens, interest etc.\" | registry:BN:personal_income_tax_top_rate:95ac31c63d83 | Applies to: Brunei levies no personal income tax; this is a recorded absence | Source scope: Confirms no personal income tax exists, hence no top rate applies. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4fab56d9-d37a-42ad-8fda-e828ff371aa5","iso2":"BN","iso3":"BRN","country":"Brunei","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Brunei universal pension at 60 || no_government_figure:2026-09-17 (the quoted age threshold is the TAP employee registration ceiling, not a statutory retirement age)"},{"country_id":"4fab56d9-d37a-42ad-8fda-e828ff371aa5","iso2":"BN","iso3":"BRN","country":"Brunei","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mi.government.bg/en/general/rabotno-vreme-i-otpuski/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:40.356+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Basic paid annual leave - minimum of 20 working days\" | registry:BG:annual_leave_days:c6c15d00dd2b | Conversion: Already working days; no conversion. | Excluded: The 26-day entitlement for employees with 50% or more permanently reduced workability, and occupational extended leave, are category-specific. | Source scope: Base entitlement 20 working days; workers with reduced workability of 50%+ get 26 working days; extended/additional leave varies by occupation and is not fully enumerated here. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mi.government.bg/en/general/rabotno-vreme-i-otpuski/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:23.227+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the normal working hours are 8 hours and the normal work week is a 5 days long amounting to a total of 40 working hours\" | registry:BG:avg_weekly_hours:c6c15d00dd2b | Source scope: States statutory ordinary weekly hours (40) directly; some occupations have a reduced 7-hour day noted elsewhere in source, not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"corporate_tax_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"employee_ssc_rate","value_num":13.78,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mi.government.bg/en/general/vaznagrajdeniya-i-osigurovki/","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:42.284+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"13.78 % are withheld from the monthly remuneration at the expense of the employee\" | registry:BG:employee_ssc_rate:1f2aa310e7be | Assessable base: Monthly remuneration for a category III position, 2025 rates, between the statutory minimum and maximum insurable income. | Excluded: Categories I and II (hazardous work) carry higher rates. | Source scope: Single combined percentage cited for 2025; category III positions per footnote; not broken down by fund for employee separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"employer_ssc_rate","value_num":18.92,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The page gives a range, 18.92% to 19.62%, that varies by fund and by the employee's year of birth, and states no single rate for a standard employee.)"},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"income_tax_brackets","value_num":null,"value_text":"1 bands, 10%–10% (2026)","value_jsonb":[{"to":null,"from":0,"rate":10}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mi.government.bg/en/general/vaznagrajdeniya-i-osigurovki/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:21.955+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"The income tax due on the remunerations received by employees amounts to 10% (flat tax)\" | registry:BG:income_tax_brackets:1f2aa310e7be | Currency: BGN | Tax year: 2026 | Residence basis: employment income | Source scope: Flat 10% tax system means no progressive brackets exist; applies to employment income. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"maternity_leave_weeks","value_num":58.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mi.government.bg/en/general/rabotno-vreme-i-otpuski/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:15.438+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Pregnancy and birth leave - it is 410 calendar days for each child, 45 of which have to be used before the delivery\" | registry:BG:maternity_leave_weeks:c6c15d00dd2b | Conversion: 410 calendar days / 7 = 58.6 weeks | Applies to: 45 of the days must be taken before the delivery | Payment: 90% of average daily remuneration through social insurance | Source scope: Stated in calendar days (410), not weeks; unit conversion needed; paid at 90% of average daily remuneration per SSC. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"min_wage_monthly","value_num":1213,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=238961","effective_date":"2026-01-01","verified_at":"2026-09-17T12:36:35.955+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Opredelya ot 1 yanuari 2026 g. razmer na minimalnata mesechna rabotna zaplata za stranata 1213 lv. (620,20 evro)\" | registry:BG:min_wage_monthly:ae4aac22a71b | Currency: BGN | Pay basis: monthly | Source scope: National single monthly rate effective 1 Jan 2026; also gives hourly equivalent (7.31 lv at 8h/day, 5-day week), no regional variation."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mi.government.bg/en/business-handbook-for-sme/employment-termination/","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:43.1+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"At the permanent employment contracts, such term shall not be less than 30 days and longer than 3 months\" | registry:BG:notice_weeks:f4db6c234a21 | Conversion: Statutory minimum 30 days. Days to weeks = 30 / 7 = 4.3. The minimum does not vary with tenure, so the ladder is flat. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Three months is the contractual maximum, not an entitlement; fixed-term contracts carry three months. | Source scope: Notice period stated in days/months (30 days to 3 months for indefinite contracts; minimum 3 months for fixed-term), not weeks; unit conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mi.government.bg/en/general/struktura-na-trudovoto-vaznagrajdenie/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:04.46+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Overtime during work days - additional 50% of remuneration agreed in the employment contract\" | registry:BG:overtime_premium_pct:d1ceda43f48b | Excluded: 75% on weekly rest days and 100% on holidays | Source scope: Rates vary by overtime type (workday 50%, weekend 75%, holiday 100%); these are statutory minimums, higher may be agreed by contract. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"parental_leave_weeks","value_num":51.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"paternity_leave_weeks","value_num":2.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mi.government.bg/en/general/rabotno-vreme-i-otpuski/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:24.102+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the father is entitled to use 15 days of leave upon the birth of a child\" | registry:BG:paternity_leave_weeks:c6c15d00dd2b | Conversion: 15 calendar days / 7 = 2.1 weeks | Applies to: conditional on the parents being married or cohabiting | Payment: not stated in the quoted text | Source scope: Stated in days (15), not weeks; conditional on parents being married or cohabiting; unit conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"personal_income_tax_top_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mi.government.bg/en/general/vaznagrajdeniya-i-osigurovki/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:43.286+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"The income tax due on the remunerations received by employees amounts to 10% (flat tax)\" | registry:BG:personal_income_tax_top_rate:1f2aa310e7be | Source scope: Flat rate applies uniformly to employment income; no separate top marginal bracket under this system. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.bg/en/About-Bulgaria/BULGARIAN-PUBLIC-HOLIDAYS","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:40.961+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"3 March - National Holiday 1 January - New Year's Day 1 May - Labour Day - Solidarity Day 6 May - St. George's Day 24 May - Day of the Saintly Brothers Cyril and Methodius 6 September - Bulgarian Unification Day 22 September - Bulgarian Independence Day 24 December - Christmas Eve 25 and 26 December - Christmas Good Friday, Holy Saturday and Easter (Easter Sunday and Monday)\" | registry:BG:public_holidays:24a3a235a35e | Conversion: Ten fixed dates plus the four Orthodox Easter days the page names. | Excluded: 1 November is listed as a day off for educational establishments only. | Source scope: National calendar list; Easter dates vary yearly per Orthodox calendar and are not fixed dates; page appears static without an explicit current-year label. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"retirement_age","value_num":63.83,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.noi.bg/wp-content/uploads/SIC_2019.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:04.509+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"acquired at turning 60 years and 10 months for women and 63 years and 10 months for men\" | registry:BG:retirement_age:7475cf0b9178 | Conversion: 63 years and 10 months for men = 63.83 years | Ladder: 60 years and 10 months for women, both on a phased annual increase | Source scope: Gender-differentiated ages subject to a phased annual increase schedule under this 2019-dated PDF; may not reflect the current 2026 age without checking the latest increment year. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"severance_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The four-months-salary figure is the compensation offered on a MUTUALLY AGREED termination, not statutory severance on a redundancy dismissal, which the page does not state.)"},{"country_id":"6394ce7c-34aa-4c43-b17c-871ccabe1fc6","iso2":"BG","iso3":"BGR","country":"Bulgaria","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-02","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fonction-publique.gov.bf/fileadmin/user_upload/storage/22-08-2021-C7-Loi_28-2008AN_du_13_mai_2008_portant_code_du_travail_compressed.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:22.813+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"est de quarante heures par semaine dans tous les etablissements publics ou prives.\" | registry:BF:avg_weekly_hours:6d4fd5e2422a | Applies to: non-agricultural employees; agriculture runs on a 2,400-hour year | Source scope: Applies to non-agricultural employees; agricultural workers instead have an annual hours regime (2400 hours/year) with weekly duration set separately by regulation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"corporate_tax_rate","value_num":27.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.bf/verification/CGI","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:41.654+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"l'impot sur les societes est de 27,5 %. Il s'applique sans abattement au benefice imposable des societes.\" | registry:BF:corporate_tax_rate:84764e52faa1 | Excluded: a minimum forfaitaire of 0.5% of turnover applies to loss-making firms | Source scope: National standard corporate income tax (impôt sur les sociétés) rate; a separate minimum forfaitaire (0.5% of turnover) also applies for loss-making firms. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"employee_ssc_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://cnssbf.org/?p=2078","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:41.071+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"5,5% à la charge du travailleur au titre de la branche assurance vieillesse.\" | registry:BF:employee_ssc_rate:794653a3c42e | Assessable base: Salary capped at 800,000 FCFA a month, per the same page. Old-age insurance is the only branch with an employee share. | Excluded: Public servants under CARFO are on a different regime. | Source scope: Only covers CNSS private-sector employees; capped at 800,000 FCFA ceiling per the same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"employer_ssc_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://cnssbf.org/?p=2078","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:41.476+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"16% à la charge de l'employeur dont : -6% au titre de la branche des prestations familiales ; -1,5% au titre de la branche risques professionnels\" | registry:BF:employer_ssc_rate:794653a3c42e | Assessable base: Salary capped at 800,000 FCFA a month, per the same page. | Components: Family benefits 6% + occupational risk 1.5% + old-age insurance 8.5% = 16%, as the page itemises. | Excluded: Public servants under CARFO are on a different regime. | Source scope: Applies to private-sector employees under CNSS; public servants under CARFO may have different contribution rules not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fonction-publique.gov.bf/fileadmin/user_upload/storage/22-08-2021-C7-Loi_28-2008AN_du_13_mai_2008_portant_code_du_travail_compressed.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:15.021+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La femme enceinte beneficie d'un conge de maternite de quatorze semaines\" | registry:BF:maternity_leave_weeks:6d4fd5e2422a | Payment: not stated in the quoted text | Source scope: Explicitly states a 6-week post-natal protection period, but full total maternity leave duration (pre+post) is not stated in this excerpt; a related draft 2026 code text also exists with slightly different breastfeeding period wording. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"min_wage_monthly","value_num":45000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XOF","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/burkina-faso/","effective_date":"2024-01-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National minimum wage except farm workers\" row, total including mandatory allowances."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fonction-publique.gov.bf/fileadmin/user_upload/storage/22-08-2021-C7-Loi_28-2008AN_du_13_mai_2008_portant_code_du_travail_compressed.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:41.874+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"huit jours pour les travailleurs dont le salaire est fixé à l'heure ou à la journée ; 2. un mois pour les employés\" | registry:BF:notice_weeks:6d4fd5e2422a | Conversion: Loi 28-2008. Months to weeks = 1 x 4.33 = 4.3. The notice varies by worker category, not by tenure, so the ladder is flat. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks (the 'employés' category, a standard full-time permanent employee). | Excluded: Hourly and daily-paid workers get eight days; cadres and technicians get three months. | Source scope: Notice periods stated in days/months by worker category (8 days hourly/daily workers, 1 month non-management, 3 months for cadres/technicians), not directly in weeks; conversion assumptions needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks"},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.bf/verification/CGI","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:42.865+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"250.100 et au-dessus francs CFA : 25 %\" | registry:BF:personal_income_tax_top_rate:84764e52faa1 | Residence basis: monthly salary income under the IUTS schedule | Source scope: Top marginal IUTS rate for monthly salary income; national scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fonction-publique.gov.bf/fileadmin/user_upload/storage/22-08-2021-C7-Loi_28-2008AN_du_13_mai_2008_portant_code_du_travail_compressed.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:46.606+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"3. trois mois pour les cadres, les agents de maitrise, techniciens et assimiles.\" | registry:BF:probation_months:6d4fd5e2422a | Ladder: 3 months for cadres, supervisors and technicians, shorter for other categories; renewable once | Source scope: Probation durations vary by worker category (unspecified shorter periods for other categories, 3 months for cadres/technicians) and may be renewed once for the same duration. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.assembleenationale.bf/545","effective_date":"2026-09-12","verified_at":"2026-09-16T23:35:39.954+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Les 11 jours chômés et payés sont : le 1er janvier (Jour de l'An), le 8 mars (Journée internationale des droits de la femme), le 1er mai (Fête du Travail), le 15 mai (Journée des coutumes et traditions). A cela, il faut ajouter le 11 décembre (Fête nationale), le 25 décembre (Noël), l'Ascension l'Assomption, le Ramadan, la Tabaski et le Mouloud.\" | registry:BF:public_holidays:a507f89d0d07 | Excluded: The commemorative days (3 January, 4 and 5 August, 15 and 31 October, 1 November) are celebrated without interrupting work and are not counted. | Source scope: Lists 11 paid holidays plus separate unpaid commemorative days; national scope, adopted January 2026, distinguishes chômés/payés from commemorative-only days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"retirement_age","value_num":56,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Burkina Faso (56 general; 58/60/63 by category) || no_government_figure:2026-09-17 (the CNSS scheme sets 56 to 63 by occupational category with no single figure, and public servants under CARFO follow a different rule)"},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"severance_weeks","value_num":6.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=BFA&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile."},{"country_id":"864a724a-156d-42d6-a1e7-93382e691b5e","iso2":"BF","iso3":"BFA","country":"Burkina Faso","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.assembleenationale.bf/storage/libelrapportautres/N2IfxV6cdsVcb7yip8AFQ59ZK5QcTCWMOHQkQ7mx.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:34.943+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Article 317 : Le taux de la TVA est fixe a 18%.\" | registry:BF:vat_rate:c5661cbba29d | Reduced rates: 10% for accommodation and specified transport | Source scope: This is a 2025 finance law amendment; a reduced 10% rate applies to specific hospitality/transport sectors. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"54d2b537-a5d0-4c76-8ed1-bb0eb2fd5eaf","iso2":"BI","iso3":"BDI","country":"Burundi","field_key":"employee_ssc_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://inss.gov.bi/calcul-des-cotisations/","effective_date":"2026-09-12","verified_at":"2026-09-17T00:57:45.524+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"QUOTE-PART ASSURE : 365.000 FBU X 4 % = 14.600 FBU\" | registry:BI:employee_ssc_rate:dfb1efe1de7d | Assessable base: Salaire soumis à cotisation, capped, in the pension branch. The occupational-risk branch is employer-only and so has no employee share. | Excluded: Military and police contribute 5.8%. | Source scope: Pension branch employee rate 4% general vs 5.8% for military/police category; risques professionnels branch is employer-only so has no employee rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"54d2b537-a5d0-4c76-8ed1-bb0eb2fd5eaf","iso2":"BI","iso3":"BDI","country":"Burundi","field_key":"employer_ssc_rate","value_num":9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The quotable line gives the 6% pension share only. The registry records a further employer-only occupational-risk contribution of 3%, but the page does not state the two as a single total, and summing an unquoted figure into a published rate is not something this conversion does.)"},{"country_id":"54d2b537-a5d0-4c76-8ed1-bb0eb2fd5eaf","iso2":"BI","iso3":"BDI","country":"Burundi","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 84 calendar days -> 12.0 weeks"},{"country_id":"54d2b537-a5d0-4c76-8ed1-bb0eb2fd5eaf","iso2":"BI","iso3":"BDI","country":"Burundi","field_key":"min_wage_monthly","value_num":4156.8,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"BIF","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"54d2b537-a5d0-4c76-8ed1-bb0eb2fd5eaf","iso2":"BI","iso3":"BDI","country":"Burundi","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"54d2b537-a5d0-4c76-8ed1-bb0eb2fd5eaf","iso2":"BI","iso3":"BDI","country":"Burundi","field_key":"paternity_leave_weeks","value_num":0.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 4 calendar days -> 0.6 weeks"},{"country_id":"54d2b537-a5d0-4c76-8ed1-bb0eb2fd5eaf","iso2":"BI","iso3":"BDI","country":"Burundi","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/BI","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The list sits on the foreign ministry's site with no update date and the registry scope records it does not establish paid leave; its own numbering skips an entry, so it is not a reliable count.)"},{"country_id":"54d2b537-a5d0-4c76-8ed1-bb0eb2fd5eaf","iso2":"BI","iso3":"BDI","country":"Burundi","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://inss.gov.bi/pension-et-allocation-de-vieillesse/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:05.341+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Avoir l'age de 60 ans pour les civils.\" | registry:BI:retirement_age:57c0973f6452 | Applies to: civilians; non-commissioned officers and officers retire at 45 and 50 under hardship rules | Source scope: General civil retirement age is 60; military/police (sous-officiers/officiers) have differentiated ages of 45/50 due to hardship category rules. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"54d2b537-a5d0-4c76-8ed1-bb0eb2fd5eaf","iso2":"BI","iso3":"BDI","country":"Burundi","field_key":"severance_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"annual_leave_days","value_num":18,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cdc.gov.kh/wp-content/uploads/2022/05/THE-LABOR-LAW-OF-CAMBODIA_970313-.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:43.458+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"all workers are entitled to paid annual leave to be given by the employer at the rate of one and a half work days of paid leave per month of continuous service\" | registry:KH:annual_leave_days:ce7b3067dde8 | Conversion: 1.5 work days a month over twelve months of continuous service is 18 days. | Tenure ladder: One extra day per three years of seniority; the entry-level rate is the value taken. | Source scope: Expressed as 1.5 days per month of continuous service (seniority increases 1 day per 3 years); units are days, matching the field directly. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cdc.gov.kh/laws-and-regulations/employment-and-labor/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:50.158+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The number of hours worked by workers of either sex cannot exceed eight hours per day, or 48 hours per week\" | registry:KH:avg_weekly_hours:ce2f7913107a | Source scope: General statutory ordinary working hours rule (Article 137); separate provisions may exist for specific sectors like plantations not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cdc.gov.kh/laws-and-regulations/taxation-and-accounting/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:06.199+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Profit Tax (Article 1 - 23, Chapter 1) For legal person 20% (unless investment incentive rate of 9% or 0% are applied)\" | registry:KH:corporate_tax_rate:1580f6ae882d | Reduced rates: 9% or 0% under investment incentives; 30% for oil, gas and mineral extraction | Source scope: Reflects 2003 Amended Law on Taxation framework; special 30% rate applies to oil/gas/mineral extraction; may not capture later legislative changes. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"employee_ssc_rate","value_num":3.3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"employer_ssc_rate","value_num":4.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 0.8% is the occupational-risk contribution from around 2009-2011; the pension and health schemes introduced later are not on the page and the registry records the figure as possibly outdated.)"},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cdc.gov.kh/laws-and-regulations/employment-and-labor/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:46.613+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maternity Leave: Women shall be entitled to a maternity leave of ninety days.\" | registry:KH:maternity_leave_weeks:ce2f7913107a | Conversion: 90 calendar days / 7 = 12.9 weeks | Payment: half wages | Source scope: Entitlement expressed in days (90 days), not weeks; explicit day-to-week conversion policy needed; half-wage pay condition noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"min_wage_monthly","value_num":210,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"USD","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mlvt.gov.kh/","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"Cambodia's statutory minimum wage is denominated in USD and covers ONLY the garment, footwear and travel-goods sector: $210/month for regular workers from 2026-01-01 ($208 in 2025, $204 in 2024; probationary workers $2 less). There is no general minimum wage for other sectors. Manual correction 2026-07-16: the ilostat row mislabels the currency as KHR (sync assumes local currency; ILOSTAT reports this series in USD for Cambodia)."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"notice_weeks","value_num":5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cdc.gov.kh/wp-content/uploads/2022/05/THE-LABOR-LAW-OF-CAMBODIA_970313-.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:38.602+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Article 75 The minimum period of a prior notice is set as follows: • Seven days, if the worker's length of continuous service is less than six months; • Fifteen days, if the worker's length of continuous service is from six months to two years; • One month, if the worker's length of continuous service is longer then two years and up to five years. • Two months, if the worker's length of continuous service is longer than five years and up to ten years. • Three months, if the worker's length of continuous service is longer than ten years.\" | registry:KH:notice_weeks:ce7b3067dde8 | Conversion: Labour Law art. 75. Days to weeks = days / 7; months to weeks = months x 4.33. | Tenure ladder: 1y: 15 days = 2.1 weeks; 5y: 1 month = 4.3 weeks (the tier runs up to and includes five years); 10y: 2 months = 8.7 weeks. Average of the three = 5.0 weeks. | Source scope: Notice periods stated in days/months tiered by length of service, not weeks; explicit unit-conversion policy needed to express in weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cdc.gov.kh/laws-and-regulations/employment-and-labor/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:23.651+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the overtime hours shall be paid at a rate of 50% higher than normal hours\" | registry:KH:overtime_premium_pct:ce2f7913107a | Excluded: 100% for night or weekly-rest-day overtime; regular night work carries a distinct 130% rate | Source scope: Two-tier premium: 50% for ordinary overtime, 100% for night/weekly-rest-day overtime; a distinct 130% rate applies to regular night work (not overtime specifically). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-04-02","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the captured table shows the top bracket threshold but the rate against it is not legible, and the document predates the current income tax law)"},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cdc.gov.kh/wp-content/uploads/2022/05/THE-LABOR-LAW-OF-CAMBODIA_970313-.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:06.91+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the probationary period cannot last longer than three months for regular employees, two months for specialised workers and one month for non-specialised workers\" | registry:KH:probation_months:ce7b3067dde8 | Ladder: three months for regular employees, two for specialised workers, one for non-specialised workers | Source scope: Maxima differ by worker category (regular/specialised/non-specialised); no single uniform figure across all categories. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"public_holidays","value_num":21,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nbc.gov.kh/english/news_and_events/official_holiday.php","effective_date":"2026-01-01","verified_at":"2026-09-16T23:42:44.052+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Public Holidays 2026 01 Jan International New Year Day 07 Jan Day of Victory over the Genocidal Regime 08 Mar International Women's Rights Day 14-15-16 Apr Khmer New Year's Day 01 May International Labor Day 05 May Royal Ploughing Ceremony 14 May Birthday of His Majesty the King 18 Jun Birthday of Her Majesty the Queen-Mother 24 Sep Constitution Day 10-11-12 Oct Pchum Ben Day 15 Oct Mourning Day of the Late King-Father 29 Oct Coronation Day 09 Nov National Independence Day 23-24-25 Nov Water Festival 29 Dec Peace Day in Cambodia\" | registry:KH:public_holidays:34c6f8d9f304 | Conversion: Days counted, not entries: Khmer New Year, Pchum Ben and the Water Festival are three days each, so the fifteen entries are 21 days. | Source scope: National Bank of Cambodia's 2026 public holiday calendar; presumed to mirror the government sub-decree holiday list nationally; a separate NIS-linked Sub-Decree #167 on 2026 Public Holidays exists as an alternate official source."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cdc.gov.kh/laws-and-regulations/social-securities/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:33.788+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Each NSSF member who is 55 years of age is entitles to old age pension provided that he or she has fulfilled the following conditions\" | registry:KH:retirement_age:f748136e5c52 | Applies to: the 2002 Social Security Law NSSF old-age pension | Source scope: Reflects 2002 Social Security Law old-age pension eligibility age of 55; later NSSF regulations may have modified this age or added conditions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"severance_weeks","value_num":11.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The five percent of wages paid is the severance on expiry of a FIXED-duration contract. The entitlement on termination of an undetermined-duration contract is separate and is not in the capture.)"},{"country_id":"7bed9c3f-792d-4d42-8e5d-6e77a5b4bce7","iso2":"KH","iso3":"KHM","country":"Cambodia","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cdc.gov.kh/laws-and-regulations/taxation-and-accounting/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:57.709+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"10% 0% Other taxes (Article 85, Chapter 4)\" | registry:KH:vat_rate:1580f6ae882d | Reduced rates: 0% on exports | Source scope: Standard VAT rate of 10% and 0% for exports; based on 2003/2004 Law on Taxation summary, may not reflect very recent amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"annual_leave_days","value_num":18,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cnps.cm/images/imprimes1/LOI%20N%20092-007%20DU%2014%20A0UT%201992%20portant%20code%20du%20travail%201.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:08.486+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le travailleur acquiert droit au congé payé, à la charge de son employeur, à raison d'un jour et demi ouvrable par mois de service effectif.\" | registry:CM:annual_leave_days:95a46ad5f6bc | Conversion: 1.5 jours ouvrables a month over twelve months of service is 18 working days. | Source scope: Rate is per month of service (1.5 working days/month, ~18 days/year); document is 1992 Labour Code text, currentness of any subsequent amendments unclear; conversion from monthly accrual to annual days requires assumption of 12 months worked. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cnps.cm/images/imprimes1/LOI%20N%20092-007%20DU%2014%20A0UT%201992%20portant%20code%20du%20travail%201.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:30.214+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"la duree du travail ne peut exceder quarante (40) heures par semaine.\" | registry:CM:avg_weekly_hours:95a46ad5f6bc | Applies to: non-agricultural establishments; agriculture runs on a 2,400-hour year | Source scope: National statutory ordinary hours for non-agricultural establishments; agricultural sector has separate 2400 hours/year (~48 hrs/week max) rule; document is 1992 text, currentness of amendments uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots.cm/sites/default/files/documents/FICHE%20SUR%20L%27IS.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:47.418+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux applicable au Cameroun en matiere d'impot sur les societes est de 30% (art 17(1) du CGI)\" | registry:CM:corporate_tax_rate:b2dbbf678c0d | Reduced rates: 25% for taxpayers with turnover at or below XAF 3 billion | Excluded: a 10% CAC surcharge is additional | Source scope: Standard rate 30% plus 10% CAC surcharge; reduced 25% rate for turnover ≤3 billion FCFA (SME rate). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"employee_ssc_rate","value_num":4.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The captured text announces the PVID branch rate rising from 7% to 8.4% by raising the worker's share; the other branches are employer-only and the employee's resulting rate is not stated as a figure. The registry also records the 2016 decree's currentness as uncertain.)"},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"employer_ssc_rate","value_num":12.95,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The captured table is the family benefits branch alone (7% general regime). The PVID and occupational-risk employer shares are not in the excerpt.)"},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cnps.cm/images/imprimes1/LOI%20N%20092-007%20DU%2014%20A0UT%201992%20portant%20code%20du%20travail%201.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:23.527+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Toute femme enceinte a droit a un conge de maternite de quatorze (14) semaines qui commence quatre (4) semaines avant la date presumee de l'accouchement.\" | registry:CM:maternity_leave_weeks:95a46ad5f6bc | Payment: not stated in the quoted text | Source scope: National Labour Code provision; document dated 1992, currentness of any amendments to this article is uncertain though widely cited as still in force. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"min_wage_monthly","value_num":43969,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XAF","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"notice_weeks","value_num":11.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks"},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://impots.cm/fr/document/impot-sur-le-revenu-des-personnes-physiques-irpp-ce-que-vous-devez-savoir","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:49.02+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Au-dela de 5 000 000 F CFA -> 35 %\" | registry:CM:personal_income_tax_top_rate:e3ba39c06c86 | Excluded: the 10% CAC surcharge is additional | Source scope: Top marginal bracket rate before 10% CAC surcharge; effective top rate with CAC would be higher. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cnps.cm/images/imprimes1/LOI%20N%20092-007%20DU%2014%20A0UT%201992%20portant%20code%20du%20travail%201.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:51.788+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"l'engagement a l'essai ne peut porter, renouvellement compris, que sur une periode maximale de six (6) mois\" | registry:CM:probation_months:95a46ad5f6bc | Ladder: 6 months including renewal, 8 months for cadres | Source scope: States maximum probation period (6 months, 8 months for managers/cadres) directly in the primary labour law; national scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"public_holidays","value_num":8,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/CM","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Cameroon || no_government_figure:2026-09-17 (the quoted age of 50 applies to voluntarily insured persons after 180 months of contributions, not to salaried employees)"},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"severance_weeks","value_num":4.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=CMR&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The formula in the capture is damages for abusive dismissal, capped at one month per year of seniority with a three-month floor. The indemnité de licenciement itself is delegated by Article 37 to a separate arrêté that is not captured.)"},{"country_id":"6801aa00-c9b9-41e1-aa19-e37444498ce2","iso2":"CM","iso3":"CMR","country":"Cameroon","field_key":"vat_rate","value_num":17.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots.cm/sites/default/files/documents/FT%20imp%C3%B4ts%20et%20taxes%20du%20syst%C3%A8me%20fiscal%20Camerounais%202.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:40.855+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"TVA 17,5% et 0%\" | registry:CM:vat_rate:734dbcba5428 | Reduced rates: 0% for exempted categories | Source scope: National tax schedule; standard VAT rate 17.5% plus zero rate for exempted categories, no further breakdown given. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.canada.ca/en/services/jobs/workplace/federal-labour-standards/vacations-holidays.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:03.01+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2 weeks of vacation annually after you have completed 1 year of employment\" | registry:CA:annual_leave_days:99992fd69819 | Conversion: Two weeks on a five-day week is 10 working days. | Tenure ladder: Three weeks after 5 consecutive years and four weeks after 10; the entry-level entitlement is the value taken. | Excluded: This is the federal labour standard. Provincial and territorial minimums are set separately and differ. | Source scope: Federal jurisdiction only; entitlement expressed in weeks (2/3/4 weeks by tenure), not days; requires unit conversion assumption; provincial vacation rules differ across provinces/territories. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.canada.ca/en/services/jobs/workplace/federal-labour-standards/work-hours.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:27.116+00:00","unit_caveat":null,"scope_caveat":"federal_jurisdiction_only","notes":"\"8 hours in a day (any period of 24 consecutive hours) 40 hours in a week\" | registry:CA:avg_weekly_hours:2b6f014da5ac | Excluded: provincially regulated employers have their own standards, such as Ontario's 8/44 | Source scope: Federal jurisdiction only; standard hours stated directly in weekly terms (40 hours/week), no conversion needed; excludes provincially regulated employers whose standard hours differ (e.g., Ontario 8/44). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-tax-rates.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:44.938+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"After the general tax reduction, the net tax rate is 15% (7.5% for manufacturers of qualifying zero-emission technology)\" | registry:CA:corporate_tax_rate:651421487730 | Reduced rates: 9% small business deduction rate; 7.5% for manufacturers of qualifying zero-emission technology | Excluded: provincial and territorial corporate taxes are additional and vary | Source scope: Federal net general corporate rate; small business deduction rate (9%) and provincial/territorial rates vary and are listed separately with their own lower/higher rates and business limits. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"employee_ssc_rate","value_num":6.772212,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The page covers the Canada Pension Plan only, which excludes Quebec, and it gives a combined 11.9% rather than the employee share, without the CPP2 tier or the EI premium.)"},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"employer_ssc_rate","value_num":9.596968,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same page, same gaps: CPP only, Quebec excluded, EI absent.)"},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":18.836509}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured text does not carry a complete bracket table with both the thresholds and the rate against each)"},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"maternity_leave_weeks","value_num":17,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.canada.ca/en/services/jobs/workplace/federal-labour-standards/leaves.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:20.642+00:00","unit_caveat":null,"scope_caveat":"federal_jurisdiction_only","notes":"\"Up to 17 weeks of maternity leave and up to 63 weeks of parental leave for the eligible parent\" | registry:CA:maternity_leave_weeks:97843a40c843 | Payment: unpaid job-protected leave; EI maternity benefit covers 15 weeks separately | Excluded: provincial labour standards differ and Quebec runs the QPIP | Source scope: Federal jurisdiction job-protected leave duration (up to 17 weeks unpaid), distinct from EI maternity benefit duration (15 weeks) reported elsewhere; provincial labour standards differ; Quebec uses separate QPIP regime. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"min_wage_monthly","value_num":2884,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"CAD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured table lists jurisdiction-by-jurisdiction hourly rates and the numeric cells are outside the window; Canada has no single national monthly figure)"},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"notice_weeks","value_num":5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The two weeks quoted binds federally regulated employers. Most of the Canadian workforce is under provincial employment standards, which the page does not cover.)"},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.canada.ca/en/services/jobs/workplace/federal-labour-standards/work-hours.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:07.188+00:00","unit_caveat":null,"scope_caveat":"federal_jurisdiction_only","notes":"\"pay of at least 1.5 times the regular hourly wage\" | registry:CA:overtime_premium_pct:2b6f014da5ac | Conversion: 1.5 times the regular hourly wage = a 50% premium | Source scope: Federal jurisdiction only; provincial overtime premiums (mostly also 1.5x but with different thresholds) not covered here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"parental_leave_weeks","value_num":63,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.canada.ca/en/services/jobs/workplace/federal-labour-standards/leaves.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:43.241+00:00","unit_caveat":null,"scope_caveat":"federal_jurisdiction_only","notes":"\"63 weeks maximum if 1 employee takes parental leave and 71 weeks maximum if 2 employees share the parental leave\" | registry:CA:parental_leave_weeks:97843a40c843 | Payment: job-protected leave; EI parental benefits run 35, 40, 61 or 69 weeks separately | Ladder: 71 weeks maximum where two employees share the leave | Source scope: Federal jurisdiction job-protected parental leave duration under Canada Labour Code, distinct from EI parental benefit payment duration (35/40/61/69 weeks); provincial rules and Quebec QPIP differ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.remofirst.com/post/guide-to-labor-laws-in-canada","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the capture is the Quebec CNESST page covering Quebec-regulated employees; Canada has no single federal paternity leave rule)"},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"personal_income_tax_top_rate","value_num":33,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:46.444+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"$258,482.01 unlimited 33%\" | registry:CA:personal_income_tax_top_rate:47c3d703a083 | Excluded: provincial and territorial income taxes are additional and vary | Source scope: Federal top marginal rate only (33%); combined federal+provincial top rate varies by province and is not stated as a single figure here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.canada.ca/en/services/jobs/workplace/federal-labour-standards/termination.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:50.123+00:00","unit_caveat":null,"scope_caveat":"federal_jurisdiction_only","notes":"\"has not completed 3 consecutive months of continuous employment\" | registry:CA:probation_months:1b3c2e9c82b1 | Applies to: the qualifying period exempting the employer from termination notice; provincial rules vary widely | Source scope: Federal jurisdiction only; this is the qualifying period exempting employer from termination-notice obligations, not a formally named probation period; provincial rules (e.g., Manitoba 29 days) vary widely. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.remofirst.com/post/guide-to-labor-laws-in-canada","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":"public_holidays_set_regionally","notes":"scope_caveat:public_holidays_set_regionally — public holidays are set regionally, so there is no national figure to rank and none has been invented. Provincial general-holiday lists differ; the federal page is the CRA filing-deadline list, with Quebec-only and Quebec-excluded entries. (EB-2103). The country is held out of the ranked index with the reason shown."},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted 60 is the CPP early-eligibility age; the standard age of 65 is not in the quoted text, and Quebec runs its own scheme)"},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"severance_weeks","value_num":5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same federal-jurisdiction limit; provincial severance rules differ and are not in the capture.)"},{"country_id":"e9876795-0016-4822-ab8a-40f7c6bda61e","iso2":"CA","iso3":"CAN","country":"Canada","field_key":"vat_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-06-12","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"Combined federal and provincial/territorial sales taxes range from 5% to 15%.\" || no_government_figure:2026-09-17 (GST/HST varies by province under the place-of-supply rule; the quoted text gives Nova Scotia's 14% HST and does not state the 5% federal GST rate)"},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mf.gov.cv/documents/20126/3611413/Dec%C2%BA-Legislativo%2Bn%C2%BA%2B5-2007%2B-%2BAprova%2Bo%2BC%C3%B3digo%2BLaboral%2Bde%2BCabo%2BVerde.pdf/a9c8e196-0b0f-f2bc-9043-47f3c9a717a4?download=true&t=1704906377514&version=1.0","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:12.779+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Os trabalhadores contratados por tempo indeterminado têm direito, por cada ano de serviço prestado, a um período de férias de 22 dias úteis.\" | registry:CV:annual_leave_days:a90407e7cb35 | Conversion: Already dias úteis (working days); no conversion. | Source scope: Applies to private-sector employees under the Labour Code (indefinite contracts); proportional for fixed-term contracts under one year. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mf.gov.cv/web/dnre/dire%C3%A7%C3%A3o-geral-das-contribui%C3%A7%C3%B5es-e-impostos","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:49.443+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taxas A taxa de IRPC e de 25% (vinte e cinco por cento)\" | registry:CV:corporate_tax_rate:795c15891b01 | Reduced rates: the REMPE simplified regime taxes 4% of turnover | Source scope: General corporate income tax (IRPC) standard rate; special regimes (e.g., REMPE simplified regime at 4% of turnover) may differ as noted elsewhere on page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"employee_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://inps.cv/contribuicoes/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:35.028+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"fixada em 23% assim distribuída: 15% para o contribuinte 8% para o segurado\" | registry:CV:employee_ssc_rate:8d62f0787dd6 | Assessable base: Remuneração under the INPS general private-sector scheme. | Excluded: Other worker categories, including the self-employed, are on different schedules. | Source scope: General private-sector employee contribution rate of 8%; other worker categories may differ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"employer_ssc_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://inps.cv/contribuicoes/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:35.437+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"fixada em 23% assim distribuída: 15% para o contribuinte 8% para o segurado\" | registry:CV:employer_ssc_rate:8d62f0787dd6 | Assessable base: Remuneração under the INPS general private-sector scheme. | Excluded: Other worker categories are on different schedules. | Source scope: General social security contribution scheme for employees under private sector; may not cover all worker categories (e.g., self-employed regimes). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 90 calendar days -> 12.9 weeks || no_government_figure:2026-09-17 (the quoted 60 days applies to public administration officials under a 2010 civil-service decree; the private-sector Labour Code provision is not in the capture)"},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"min_wage_monthly","value_num":17000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"CVE","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/cabo-verde/","effective_date":"2025-01-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances. || no_government_figure:2026-09-17 (the captured table gives a historical series without a labelled unit or an identified current year)"},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mf.gov.cv/documents/20126/3611413/Dec%C2%BA-Legislativo%2Bn%C2%BA%2B5-2007%2B-%2BAprova%2Bo%2BC%C3%B3digo%2BLaboral%2Bde%2BCabo%2BVerde.pdf/a9c8e196-0b0f-f2bc-9043-47f3c9a717a4?download=true&t=1704906377514&version=1.0","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:35.841+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"deve comunicá-la ao trabalhador, por escrito, com indicação das razões justificativas e antecedência mínima de 30, dias\" | registry:CV:notice_weeks:a90407e7cb35 | Conversion: Código Laboral, individual dismissal. Days to weeks = 30 / 7 = 4.3. The period does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Collective dismissal carries 45 days. | Source scope: Notice given in days (30 days for individual dismissal with just cause; 45 days for collective dismissal), not weeks; requires unit conversion; multiple notice periods exist depending on dismissal type. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"overtime_premium_pct","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgtcv.gov.cv/index.php?option=com_sppagebuilder&view=page&id=20&Itemid=729","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:10.718+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"o trabalho extraordinario e remunerado com um acrescimo nao inferior a 35% da retribuicao normal\" | registry:CV:overtime_premium_pct:bb1ff775eb46 | Excluded: a sectoral collective agreement in the same capture sets 50% | Source scope: General statutory minimum overtime premium per Labour Code Article 161/207; a separate collective agreement excerpt shows a different sector-specific rate of 50%, indicating some variation by sector. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 14 calendar days -> 2.0 weeks || no_government_figure:2026-09-17 (the quoted entitlement is conditional on the mother's death or incapacity and covers public administration officials only)"},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mf.gov.cv/documents/54571/63595/Portaria+n%C2%BA+1+e+2+-2012+-+Reten%C3%A7%C3%A3o+IUR+trabalho+dependente.pdf/588c646d-77c9-2e89-5b59-4b159a391dc9?version=1.0&t=1552063467428&download=true","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:50.5+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Mais de 2.580.490 35,00% 367.204,00\" | registry:CV:personal_income_tax_top_rate:a9f3936f9c02 | Source scope: Top marginal rate of 35% from a 2012 withholding schedule; may not reflect current top rate if reformed since. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/CV","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Cabo Verde men 65 (women 60)"},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"severance_weeks","value_num":15.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The forty days of base pay per year quoted are the compensation where an unfairly dismissed worker's reinstatement is refused, not the severance due on an ordinary redundancy dismissal.)"},{"country_id":"69721fdc-d457-427b-8983-0f45741e069b","iso2":"CV","iso3":"CPV","country":"Cape Verde","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-05-29","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the excerpt shows only a 2.5% special rate example for butane gas taken from a 2007 state budget reference; the standard rate is not in the quoted text)"},{"country_id":"d8e7a619-4ecf-49e9-a852-8aec035ec386","iso2":"BQ","iso3":"BES","country":"Caribbean Netherlands","field_key":"corporate_tax_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://english.belastingdienst-cn.nl/latest/news/2023/december/19/most-important-changes-in-governmental-taxes-for-the-caribbean-netherlands","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:43.717+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The Caribbean Netherlands does not levy profit tax for companies. However, due to international agreements a minimum tax rate of 15% of net profits is\" | registry:BQ:corporate_tax_rate:77e93c3f62e8 | Applies to: the Caribbean Netherlands levies no general profit tax; a 15% minimum tax applies only to groups above EUR 750 million turnover | Source scope: General corporate profit tax does not exist; only a 15% minimum tax applies to large MNEs (turnover ≥€750m) as of a prior announcement, not confirmed current. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d8e7a619-4ecf-49e9-a852-8aec035ec386","iso2":"BQ","iso3":"BES","country":"Caribbean Netherlands","field_key":"income_tax_brackets","value_num":null,"value_text":"2 bands, 29.4%–38.4% (2026)","value_jsonb":[{"to":53198,"from":0,"rate":29.4},{"to":null,"from":53198,"rate":38.4}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://english.belastingdienst-cn.nl/topics/tax-individuals/income-tax/income-tax-rates-and-tax-free-amounts","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:23.701+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The rate applicable for 2026 is 29.4% on the portion of the taxable amount up to and including USD 53,198 ... On the portion of the taxable amount exceeding USD 53,198, a rate of 38.4% is levied\" | registry:BQ:income_tax_brackets:eca81c1f82ba | Currency: USD | Tax year: 2026 | Residence basis: resident individuals | Source scope: Two-bracket system with thresholds and tax-free sums specified for 2026. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d8e7a619-4ecf-49e9-a852-8aec035ec386","iso2":"BQ","iso3":"BES","country":"Caribbean Netherlands","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://english.rijksdienstcn.com/social-affairs-work/sickness-pregnancy-or-accident/maternity-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:17.514+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In total, the employee is entitled to 16 weeks of fully paid maternity leave\" | registry:BQ:maternity_leave_weeks:5c7513607a0a | Payment: fully paid | Ladder: 20 weeks for multiple births | Source scope: 20 weeks applies for multiple births. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d8e7a619-4ecf-49e9-a852-8aec035ec386","iso2":"BQ","iso3":"BES","country":"Caribbean Netherlands","field_key":"personal_income_tax_top_rate","value_num":38.4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://english.belastingdienst-cn.nl/topics/tax-individuals/income-tax/income-tax-rates-and-tax-free-amounts","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:44.748+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"On the portion of the taxable amount exceeding USD 53,198, a rate of 38.4% is levied\" | registry:BQ:personal_income_tax_top_rate:eca81c1f82ba | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d8e7a619-4ecf-49e9-a852-8aec035ec386","iso2":"BQ","iso3":"BES","country":"Caribbean Netherlands","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://english.rijksdienstcn.com/social-affairs-work/employment/official-holidays","effective_date":"2026-01-01","verified_at":"2026-09-16T23:35:45.002+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Official public holidays in the Caribbean Netherlands in 2026: 1st January 2026 New Year's Day 3 April 2026 Good Friday 5th April 2026 Easter Sunday 6 April 2026 Easter Monday 27th April 2026 King's Day 1st May 2026 Labour Day 14th May 2026 Ascension Day 24th May 2026 Whit Sunday 25th December 2026 Christmas 26th December 2026 Boxing Day\" | registry:BQ:public_holidays:9a642d3cd13a | Excluded: Six island-specific days are excluded as not territory-wide: Dia di Rincon and Bonaire Day (Bonaire), Emancipation Day and Statia Day (Statia), Carnaval Monday and Saba Day (Saba). | Source scope: Calendar includes island-specific holidays (e.g., Dia di Rincon for Bonaire, Statia Day, Saba Day, Carnaval Monday); paid leave not guaranteed if business closed but wage continuation confirmed for normal working days."},{"country_id":"d8e7a619-4ecf-49e9-a852-8aec035ec386","iso2":"BQ","iso3":"BES","country":"Caribbean Netherlands","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://english.rijksdienstcn.com/social-affairs-work/general-law-on-old-age-pension-aov","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:07.174+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The General Law on Old Age Pension (Algemene Ouderdomsverzekering, AOV) is a basic pension for people who are 65 or older\" | registry:BQ:retirement_age:ad446c3db4d6 | Applies to: the AOV basic old-age pension | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.ky/documents/35692/0/FAQ+Labour+Act+%281%29.pdf/a35d8496-5ec4-0b4f-6629-d5fe8602ddb4?t=1763000485158","effective_date":"2026-09-12","verified_at":"2026-09-16T23:44:00.274+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Up to 4 years - 2 weeks 4 - 10 years - 3 weeks Exceeding 10 years - 4 weeks\" | registry:KY:annual_leave_days:2822318fa661 | Conversion: Two weeks on a five-day week is 10 working days. | Tenure ladder: Three weeks from four years and four from ten; the entry tier is the value taken. | Source scope: Entitlement expressed in weeks tiered by tenure, not days; conversion to days requires assumption about workdays per week; note an older DLP page shows a different, possibly outdated tier scale (2/3/4 weeks at different thresholds). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.ky/documents/35692/0/FAQ+Labour+Act+%281%29.pdf/a35d8496-5ec4-0b4f-6629-d5fe8602ddb4?t=1763000485158","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:52.269+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"What is the maximum standard work day and work week as defined by the Labour Act? 9hrs a day and 45hrs a week\" | registry:KY:avg_weekly_hours:2822318fa661 | Source scope: Represents maximum standard (statutory ordinary) hours, not actual average hours worked, consistent with field definition. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.ky/web/dlp/pensions-investigation-unit","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:44.471+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an employer has the legal right to deduct up to 5% of an employee's earnings in order to pay that amount into the employee's pension\" | registry:KY:employee_ssc_rate:f9f4ce384a2c | Assessable base: Pensionable earnings up to a ceiling of CI$87,000. | Excluded: Health insurance contributions are a separate obligation not addressed on the page. | Source scope: Employee share capped at 5% of earnings up to CI$87,000 pensionable earnings ceiling; excludes health insurance contributions not addressed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.ky/web/dlp/pensions-investigation-unit","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:44.869+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employers have a legal requirement to pay 10% of each eligible employee's earnings into their pension plan.\" | registry:KY:employer_ssc_rate:f9f4ce384a2c | Assessable base: Pensionable earnings up to CI$87,000. The 10% is the combined contribution, of which the employer's own minimum share is 5%. | Excluded: Health insurance contributions are a separate obligation not addressed on the page. | Source scope: Describes combined 10% total contribution with employer minimum 5% share and earnings cap of CI$87,000; does not cover other social security schemes (e.g., health insurance) separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legislation.gov.ky/cms/images/LEGISLATION/PRINCIPAL/1987/1987-0030/1987-0030_2011%20Revision.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:48.721+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Every female employee shall be entitled to twelve calendar weeks' maternity leave in any twelve month period\" | registry:KY:maternity_leave_weeks:2c15f5d1e587 | Payment: not stated in the quoted text; pro-rata reduction applies under 12 months' employment | Source scope: Sourced from 2011 Revision of the Labour Law; pro-rata reduction applies if under 12 months' employment; current 2021 Revision Labour Act not directly supplied but corroborated by DLP FAQ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"min_wage_monthly","value_num":1515.5,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.ky/web/dlp/minimum-wage","effective_date":"2026-01-01","verified_at":"2026-09-17T12:37:02.106+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"As of 1 January 2026, the minimum wage is CI$8.75 per hour.\" | registry:KY:min_wage_monthly:ea49f2c6b969 | Currency: KYD | Pay basis: hourly | Conversion: KYD 8.75 per hour x 40 hours per week x 4.33 weeks per month = KYD 1,515.50; the hours assumption is stated here because the page states none | Source scope: Rate given in hourly units only; no official monthly figure provided; conversion (e.g., x standard hours x52/12) is not stated by source and should not be assumed."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.ky/web/dlp/minimum-wage","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:24.673+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Overtime is always calculated at one and a half times an employee's normal hourly rate.\" | registry:KY:overtime_premium_pct:ea49f2c6b969 | Conversion: one and a half times the normal hourly rate = a 50% premium | Excluded: an overtime waiver approved by a Labour Tribunal may vary this | Source scope: Applies unless an overtime waiver is agreed and approved by a Labour Tribunal. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.ky/web/dlp/frequently-asked-questions","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:44.615+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Does the Labour Act address Paternity leave? No, it does not.\" | registry:KY:paternity_leave_weeks:f8879a40b53a | Applies to: the Labour Act contains no paternity leave provision; this is a recorded absence | Payment: no statutory entitlement exists | Source scope: None; explicit statement that no statutory paternity leave provision exists under the Labour Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.ky/web/dlp/frequently-asked-questions","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:08.747+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A term not more than 6 months initially, which can be extended to a further 6 months provided that such agreement is in writing\" | registry:KY:probation_months:f8879a40b53a | Excluded: extendable by a further 6 months in writing; a contract may specify a shorter period | Source scope: Default statutory maximum; contract may specify a different (e.g., 3-month) period as noted in source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.ky/w/cayman-islands-2026-public-holidays?refererPlid=3611&redirect=%2Fw%2Fcayman-islands-2026-public-holidays%3FrefererPlid%3D3611%26redirect%3D%252Fw%252Fcayman-islands-2026-public-holidays%253FrefererPlid%253D3611%2526redirect%253D%25252Fw%25252Fcayman-islands-2026-public-holidays%25253FrefererPlid%25253D3611%252526redirect%25253D%2525252Fw%2525252Fcayman-islands-2026-public-holidays%2525253FrefererPlid%2525253D3611%25252526redirect%2525253D%252525252Fw%252525252Fcayman-islands-2026-public-holidays%252525253FrefererPlid%252525253D3611%2525252526redirect%252525253D%25252525252Fw%25252525252Fcayman-islands-2026-public-holidays%25252525253FrefererPlid%25252525253D3611%252525252526redirect%25252525253D%2525252525252Fw%2525252525252Fcayman-islands-2026-public-holidays","effective_date":"2026-01-01","verified_at":"2026-09-16T23:44:00.687+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The Cayman Islands Government has announced the official list of public holidays for 2026. Thursday, 1 January - New Year's Day Monday, 26 January - National Heroes Day Wednesday, 18 February - Ash Wednesday Friday, 3 April - Good Friday Monday, 6 April - Easter Monday Monday, 4 May - Emancipation Day Monday, 18 May - Discovery Day Monday, 15 June - King's Birthday Monday, 6 July - Constitution Day Monday, 9 November - Remembrance Day Friday, 25 December - Christmas Day Monday, 28 December - Boxing Day\" | registry:KY:public_holidays:0bfd59c2c42f | Conversion: The 2026 announcement lists 12 dates. | Source scope: Lists 12 national holidays for 2026; does not itself state whether all employers must grant paid leave (that rule is separately in the Labour Act/Public Holidays Act)."},{"country_id":"35e28111-a73d-42a5-a881-6170dfde0a12","iso2":"KY","iso3":"CYM","country":"Cayman Islands","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.ky/web/dlp/pensions-investigation-unit","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:35.424+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"These requirements apply to all such employees between the ages of 18 to 65, whether they are in full time or part time employment.\" | registry:KY:retirement_age:f9f4ce384a2c | Applies to: the upper bound of the pension-eligible age range; the page does not use the term retirement age | Source scope: States pension-eligible age range (18-65) rather than an explicit statutory 'retirement age'; 65 functions as normal pension age but source does not use the term 'retirement age' directly. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7f97dec4-d3ea-47c7-8ec5-93d27e3bdf54","iso2":"CF","iso3":"CAF","country":"Central African Republic","field_key":"employee_ssc_rate","value_num":3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"7f97dec4-d3ea-47c7-8ec5-93d27e3bdf54","iso2":"CF","iso3":"CAF","country":"Central African Republic","field_key":"employer_ssc_rate","value_num":19,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"7f97dec4-d3ea-47c7-8ec5-93d27e3bdf54","iso2":"CF","iso3":"CAF","country":"Central African Republic","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 98 calendar days -> 14.0 weeks"},{"country_id":"7f97dec4-d3ea-47c7-8ec5-93d27e3bdf54","iso2":"CF","iso3":"CAF","country":"Central African Republic","field_key":"min_wage_monthly","value_num":29000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XAF","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/central-african-republic/","effective_date":"2021-12-31","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"7f97dec4-d3ea-47c7-8ec5-93d27e3bdf54","iso2":"CF","iso3":"CAF","country":"Central African Republic","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=CAF&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T23:19:17.214582+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice period is uniform for monthly-paid workers regardless of tenure (≥6 months threshold only); no statutory severance/redundancy pay exists under the 2009 Labour Code — amounts depend on collectiv"},{"country_id":"7f97dec4-d3ea-47c7-8ec5-93d27e3bdf54","iso2":"CF","iso3":"CAF","country":"Central African Republic","field_key":"paternity_leave_weeks","value_num":0.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 2 calendar days -> 0.3 weeks"},{"country_id":"7f97dec4-d3ea-47c7-8ec5-93d27e3bdf54","iso2":"CF","iso3":"CAF","country":"Central African Republic","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/CF","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"7f97dec4-d3ea-47c7-8ec5-93d27e3bdf54","iso2":"CF","iso3":"CAF","country":"Central African Republic","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Central African Republic"},{"country_id":"7f97dec4-d3ea-47c7-8ec5-93d27e3bdf54","iso2":"CF","iso3":"CAF","country":"Central African Republic","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=CAF&yr=2025","effective_date":"2025-01-01","verified_at":"2026-08-04T00:35:39.703216+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice based on monthly-paid worker category (1 month at all tenures ≥6 months). Severance pay is explicitly non-mandatory under the 2009 Labour Code; no statutory amount exists for redundancy dismiss [approved 2026-08-04: verified - the labour code prescribes no statutory severance formula; redundancy compensation is negotiated or court-determined, so 0 statutory weeks is the correct reading.]"},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"annual_leave_days","value_num":24,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://webapps.ilo.org/dyn/natlex/docs/WEBTEXT/47297/65070/F96TCD01.htm","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"corporate_tax_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2024-08-12","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"employee_ssc_rate","value_num":3.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"employer_ssc_rate","value_num":16.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 98 calendar days -> 14.0 weeks"},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"min_wage_monthly","value_num":60000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XAF","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"notice_weeks","value_num":6.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=TCD&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile."},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"paternity_leave_weeks","value_num":0.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 1 calendar days -> 0.1 weeks"},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2024-08-12","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/TD","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Chad 60"},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"severance_weeks","value_num":5.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"0fdbb70c-6cb0-4552-91a6-fc017ce12b12","iso2":"TD","iso3":"TCD","country":"Chad","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2024-08-12","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.suseso.gob.cl/612/w3-propertyvalue-69496.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:08.324+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Los trabajadores con más de un año de servicio tendrán derecho a un feriado anual de quince días hábiles, con remuneración íntegra\" | registry:CL:annual_leave_days:3d0051df23f8 | Conversion: Already días hábiles (working days); no conversion. | Excluded: Magallanes, Aysén and Palena Province have a 20-working-day entitlement; the general national minimum is the value taken. | Source scope: 15 business days (not calendar days) for most regions; 20 business days for Magallanes, Aysén and Palena Province — a stated subnational exception. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.suseso.gob.cl/612/w3-propertyvalue-69314.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:29.604+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duracion de la jornada ordinaria de trabajo no excedera de cuarenta horas semanales\" | registry:CL:avg_weekly_hours:f968411e1380 | Excluded: managers, fishing vessel workers and professional athletes | Source scope: Statutory ordinary weekly hours cap (40 hours); excludes certain categories (managers, fishing vessel workers, professional athletes). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"corporate_tax_rate","value_num":27,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the capture is a July 2000 description of the tax system stating a 15% First Category Tax; the rate has since been raised by later reforms and the document is superseded)"},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"employee_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The page gives the mandatory 10% pension contribution, the AFP commission and the SIS, and the registry records that the 7% health contribution is not in the excerpt. That is not the total employee rate.)"},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"employer_ssc_rate","value_num":5.8,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.spensiones.cl/portal/institucional/594/w3-propertyvalue-10906.html","effective_date":"2026-07-01","verified_at":"2026-07-07T23:34:20.269281+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Indefinite contract, base risk class: unemployment insurance (seguro de cesantia) 2.4% + SIS disability/survivors ~1.5% + work-accident base 0.93% (Ley 16.744 + SANNA) + pension-reform employer contribution 1% (Ley 21.735, in force since Aug 2025; rises annually to 8.5% combined by 2033). Replaces OECD 0.375% which excluded these as non-tax compulsory payments. EB-865."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":0.111488}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured table is the second-category schedule for one month of an annually adjusted series and the window does not carry the full ladder)"},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.suseso.gob.cl/612/w3-propertyvalue-74615.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:23.091+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Las trabajadoras tendran derecho a un descanso de maternidad de seis semanas antes del parto y doce semanas despues de el\" | registry:CL:maternity_leave_weeks:0d6d362ae979 | Conversion: 6 weeks before plus 12 weeks after = 18 weeks | Payment: not stated in the quoted text | Excluded: the additional postnatal parental leave of 12 to 18 weeks is a separate entitlement | Source scope: Covers prenatal (6 weeks) and postnatal (12 weeks) maternity leave; postnatal parental leave (additional 12-18 weeks) covered separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"min_wage_monthly","value_num":553553,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"CLP","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dt.gob.cl/portal/1628/w3-article-60141.html","effective_date":"2026-05-01","verified_at":"2026-09-17T12:36:42.869+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 539000 (2026-01-01): Chile minimum wage CLP 539,000/mo effective 2026-01-01; prior OECD row (519,333) was 2025 and prose (209,000) was badly stale. || \"A contar del 01 de mayo de 2026 el Ingreso Minimo Mensual es de: $553.553 para trabajadores mayores de 18 anos\" | registry:CL:min_wage_monthly:d6dcef222bda | Currency: CLP | Pay basis: monthly | Applies to: workers over 18; separate rates for under-18s and over-65s | Source scope: National monthly minimum wage with separate rates for under-18/over-65 workers and non-remunerational purposes."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dt.gob.cl/portal/1628/w3-article-60543.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:27.778+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Con una anticipación de 30 días, a lo menos, si la causal invocada son las necesidades de la empresa o el desahucio\" | registry:CL:notice_weeks:1b8de11d8afd | Conversion: Código del Trabajo art. 161, dismissal for business needs — the redundancy ground the index scores. Days to weeks = 30 / 7 = 4.3. The period does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Other termination causes carry different rules. | Source scope: Notice period stated in days (30 days), not weeks; applies only to dismissal for business needs/desahucio, not all termination causes. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dt.gob.cl/legislacion/1624/articles-95516_recurso_1.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:08.865+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Las horas extraordinarias se pagaran con un recargo del cincuenta por ciento sobre el sueldo convenido para la jornada ordinaria\" | registry:CL:overtime_premium_pct:48d6c4dd7453 | Excluded: maritime and port categories have distinct rules | Source scope: General rule under Labor Code Art. 32; some special worker categories (maritime, portuary) have distinct overtime premium rules noted elsewhere in the same document (e.g., 25% for precipitation-affected port work). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"parental_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.suseso.gob.cl/622/w3-propertyvalue-771686.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:43.842+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"por un lapso de doce semanas o, en caso de reincorporarse por la mitad de su jornada laboral, de dieciocho semanas\" | registry:CL:parental_leave_weeks:a275e4e86d41 | Applies to: the postnatal parental leave, primarily for the mother and transferable to the father under conditions | Payment: not stated in the quoted text | Ladder: 18 weeks if the employee returns at half time | Source scope: Postnatal parental leave entitlement (12 weeks full-time or 18 weeks half-time); primarily for the mother, transferable to father under conditions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"paternity_leave_weeks","value_num":0.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.suseso.gob.cl/612/w3-propertyvalue-74615.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:28.285+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El padre tendra derecho a un permiso pagado de cinco dias en caso de nacimiento de un hijo\" | registry:CL:paternity_leave_weeks:0d6d362ae979 | Conversion: 5 calendar days / 7 = 0.7 weeks | Payment: paid | Source scope: Entitlement stated in days (5 days), not weeks; conversion to weeks not provided by source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sii.cl/valores_y_fechas/impuesto_2da_categoria/impuesto2026.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:48.579+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"$ 22.366.810,01 Y MAS 0,4 $ 2.800.901,82\" | registry:CL:personal_income_tax_top_rate:a92c3df8f841 | Conversion: the schedule expresses the top bracket as a factor of 0,4, which is 40% | Residence basis: second-category (wage) tax; the global complementario schedule is aligned at 40% | Source scope: Top marginal factor shown is 40% (0,4) for second-category (wage) tax; this may differ from the top global complementario rate applicable to overall personal income, though Chile's schedules are aligned at 40%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/CL","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.spensiones.cl/portal/institucional/594/w3-propertyvalue-10906.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:12.159+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a partir del cumplimiento de la edad legal de pension (60 anos las mujeres y 65 anos los hombres)\" | registry:CL:retirement_age:983023900da2 | Ladder: 65 for men, 60 for women; early retirement under specific conditions | Source scope: Legal retirement age differs by gender (60 women, 65 men); early retirement possible under specific conditions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"497fe2c0-8ccf-48b1-b928-5334e62c17d0","iso2":"CL","iso3":"CHL","country":"Chile","field_key":"vat_rate","value_num":19,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sii.cl/preguntas_frecuentes/impuestos_mensuales/001_130_0572.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:40.439+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La tasa del Impuesto al Valor Agregado (IVA) es de un 19%, segun lo fija el articulo 14 de la LIVS\" | registry:CL:vat_rate:4e982d4288e5 | Source scope: National VAT rate, no regional variation indicated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"annual_leave_days","value_num":5,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://english.shanghai.gov.cn/en-FAQS-WorkinShanghai/20251222/3d5b6391e55e4622a74af53cd42bc1d9.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:08.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employees who have worked for one to 10 years are entitled to five days of annual leave.\" | registry:CN:annual_leave_days:68bf125c80f8 | Tenure ladder: 10 days from 10 years of service and 15 from 20; the entry-level entitlement is the value taken. | Excluded: The page is a Shanghai municipal restatement of the national Regulations on Paid Annual Leave for Employees, not the regulation text; the registry scope records that. | Source scope: Sourced via a Shanghai municipal FAQ page restating the national Regulations on Paid Annual Leave for Employees (5/10/15 days tiers by tenure); this is a local government explainer, not the national regulation text itself, though it purports to state the national rule with no regional variation indicated. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"avg_weekly_hours","value_num":44,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gjxfj.gov.cn/gjxfj/fgwj/flfg/webinfo/2014/05/1601761496659330.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:30.612+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The State practises a working hours system under which a worker works no more than eight hours a day and no more than forty-four hours a week on average.\" | registry:CN:avg_weekly_hours:2ef23eeff83f | Source scope: National statutory ordinary working hours ceiling; special work-hour systems (irregular/comprehensive) may vary by approval. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193018/content.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:47.813+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The enterprise income tax rate is 25 per cent.\" | registry:CN:corporate_tax_rate:6b5242d655fb | Reduced rates: 20% for non-resident enterprises without a domestic establishment and preferential 20%/15% rates for qualifying small and high-tech enterprises | Source scope: Also notes 20% rate for non-resident enterprises without domestic establishment and preferential 20%/15% rates for qualifying small/high-tech enterprises elsewhere in the law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"employee_ssc_rate","value_num":11,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"employer_ssc_rate","value_num":24.61,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":36000,"min":0,"rate":3},{"max":144000,"min":36000,"rate":10},{"max":300000,"min":144000,"rate":20},{"max":420000,"min":300000,"rate":25},{"max":660000,"min":420000,"rate":30},{"max":960000,"min":660000,"rate":35},{"max":null,"min":960000,"rate":45}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gjxfj.gov.cn/gjxfj/fgwj/flfg/webinfo/2014/05/1601761496659330.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:23.94+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Female employees shall be entitled to maternity leave of no less than ninety days.\" | registry:CN:maternity_leave_weeks:2ef23eeff83f | Conversion: 90 calendar days / 7 = 12.9 weeks | Applies to: a national floor; many provinces extend it by local regulation | Payment: not stated in the quoted text | Source scope: States a national minimum floor (90 days ≈ ~12.9 weeks); many provinces extend this via local regulations not in supplied text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"min_wage_monthly","value_num":1930,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"CNY","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted rate is the Shanghai municipal minimum; China sets the minimum wage by province and municipality, not nationally)"},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193025/content.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:30.196+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"用人单位提前三十日以书面形式通知劳动者本人或者额外支付劳动者一个月工资后，可以解除劳动合同\" | registry:CN:notice_weeks:2bcfbc3877ca | Conversion: Labour Contract Law art. 40. Days to weeks = 30 / 7 = 4.3. The period does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Gross-misconduct dismissals under art. 39 require no notice. | Source scope: Applies to specific dismissal grounds under Article 40 (incapacity, incompetence, changed circumstances); other dismissal types (e.g., gross misconduct) require no notice. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gjxfj.gov.cn/gjxfj/fgwj/flfg/webinfo/2014/05/1601761496659330.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:09.272+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Where a worker is required to extend working hours, wage remuneration of no less than one hundred and fifty per cent of the wage shall be paid\" | registry:CN:overtime_premium_pct:2ef23eeff83f | Conversion: no less than 150% of the wage = a 50% premium above the normal wage | Excluded: 200% for rest-day work without compensatory leave and 300% for statutory holidays | Source scope: Also states 200% for rest-day work without compensatory leave and 300% for statutory holiday work; only the base weekday overtime rate is quoted here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.cxcglobal.com/global-hiring-guide/china/employment-contracts-in-china/","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted 15 days is a Guangdong provincial regulation; China sets paternity leave by province, not by a single national law)"},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193028/content.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:49.453+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For comprehensive income, an excess progressive tax rate of three to forty-five per cent applies\" | registry:CN:personal_income_tax_top_rate:442006d0f115 | Residence basis: comprehensive income | Source scope: National-level rate; applies to comprehensive income category. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193025/content.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:52.219+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For a labour contract of three months or more but less than one year the probation period may not exceed one month; one year or more but less than three years, two months; three years or more and open-ended contracts, six months\" | registry:CN:probation_months:2bcfbc3877ca | Ladder: 1 month for contracts of 3 months to a year, 2 months for 1 to 3 years, 6 months for fixed contracts of 3 years or more and open-ended contracts; no probation at all below 3 months | Source scope: Tiered by contract length; contracts under 3 months or task-based contracts cannot have probation at all. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.cxcglobal.com/global-hiring-guide/china/employment-contracts-in-china/","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The State Council capture holds the headline 'China's public holidays for 2026' and the site chrome; the schedule itself is not in the captured text.)"},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://english.scio.gov.cn/chinavoices/2025-01/02/content_117641102.html","effective_date":"2025-01-01","verified_at":"2026-09-17T12:15:12.967+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The statutory retirement age for men will be gradually raised from 60 to 63 in the course of 15 years starting Jan. 1, 2025\" | registry:CN:retirement_age:2e7e6a2fee09 | Ladder: men rising from 60 to 63 over 15 years from 2025; women cadres 55 to 58 and women blue-collar workers 50 to 55 on the same phase-in | Source scope: Also states women cadres rising from 55 to 58 and women blue-collar workers from 50 to 55, phased over 15 years starting 2025; figures are transitional targets during the phase-in period."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fgk.chinatax.gov.cn/zcfgk/c100009/c5193025/content.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:30.602+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"经济补偿按劳动者在本单位工作的年限，每满一年支付一个月工资的标准向劳动者支付\" | registry:CN:severance_weeks:2bcfbc3877ca | Conversion: Labour Contract Law art. 47: one month's wage for each full year. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 5 months = 21.7 weeks; 10y: 10 months = 43.3 weeks. Average of the three = 23.1 weeks. | Excluded: For high earners the monthly figure is capped at three times the local average wage and the count at twelve years; six months to a year counts as one year and under six months as half a month. | Source scope: Capped at 3x local average monthly wage per month of pay and maximum 12 years for high earners; six-months-plus-less-than-a-year counted as one year, less than six months gets half a month's pay. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5032c92c-08d4-463a-a20e-a82a8118ddeb","iso2":"CN","iso3":"CHN","country":"China","field_key":"vat_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://shanghai.chinatax.gov.cn/zcfw/zcfgk/zzs/202412/t474694.html","effective_date":"2026-01-01","verified_at":"2026-09-17T11:49:41.276+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For taxpayers selling goods, processing, repair and replacement services, tangible movable property leasing services, and importing goods, except as provided in items 2, 4 and 5 of this article, the rate is thirteen per cent\" | registry:CN:vat_rate:19413a31b8de | Reduced rates: 9%, 6% and 0% by transaction type | Source scope: National VAT Law effective 2026-01-01; multiple tiered rates (13%, 9%, 6%, 0%) apply depending on transaction type."},{"country_id":"c4d50e47-f0d1-4932-b9e5-19aaa74e1de1","iso2":"CX","iso3":"CXR","country":"Christmas Island","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.fwc.gov.au/documents/awards/resources/nes.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:13.591+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(a) 4 weeks of paid annual leave; or (b) 5 weeks of paid annual leave, if\" | registry:CX:annual_leave_days:5f2f710d51ca | Conversion: Four weeks under the National Employment Standards, which apply to Christmas Island as Commonwealth law, is 20 working days on a five-day week. | Excluded: Five weeks for continuous-shift workers; the general entitlement is the value taken. | Source scope: Entitlement expressed in weeks (4 standard, 5 for shiftworkers) under National Employment Standards, which extend to Christmas Island as Commonwealth law; conversion to days requires an explicit day-count assumption. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c4d50e47-f0d1-4932-b9e5-19aaa74e1de1","iso2":"CX","iso3":"CXR","country":"Christmas Island","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://business.gov.au/finance/tax/income-tax-for-business","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:50.248+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The full company tax rate is 30% and the lower company tax rate is 25%.\" | registry:CX:corporate_tax_rate:5ccc23ff8637 | Applies to: Australian company tax applies; Christmas Island has no separate territory regime | Reduced rates: 25% lower company tax rate | Source scope: National Australian company tax rate; Christmas Island is administered under Australian Commonwealth law with no separate territory tax regime indicated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c4d50e47-f0d1-4932-b9e5-19aaa74e1de1","iso2":"CX","iso3":"CXR","country":"Christmas Island","field_key":"parental_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.fwc.gov.au/documents/awards/resources/nes.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:44.88+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The employee may take unpaid parental leave under this section only if the period of leave is no longer than 12 months\" | registry:CX:parental_leave_weeks:5f2f710d51ca | Conversion: 12 months x 4.33 weeks = 52 weeks | Applies to: the National Employment Standards, which apply to Christmas Island as Commonwealth law | Payment: unpaid | Ladder: flexible extension to 24 months possible | Source scope: Federal NES applies to Christmas Island as Commonwealth law; entitlement is 12 months (unpaid), with flexible extension to 24 months possible; units in months not weeks, requiring conversion assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c4d50e47-f0d1-4932-b9e5-19aaa74e1de1","iso2":"CX","iso3":"CXR","country":"Christmas Island","field_key":"public_holidays","value_num":8,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/CX","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The award clause grants paid leave on days that are public holidays under the NES; it neither lists nor counts the gazetted Christmas Island dates.)"},{"country_id":"f9975665-23b0-442f-bd5b-a56fc12d5010","iso2":"CC","iso3":"CCK","country":"Cocos (Keeling) Islands","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ato.gov.au/tax-rates-and-codes/company-tax-rates/tax-rates-2025-26","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:45.348+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Base rate entities 25 Otherwise 30\" | registry:CC:corporate_tax_rate:fd3b02dd6746 | Applies to: Australian Commonwealth company tax applies in the external territories | Reduced rates: 25% for base rate entities | Source scope: Rates apply Australia-wide including external territories under Commonwealth tax law; page does not explicitly mention CKI. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f9975665-23b0-442f-bd5b-a56fc12d5010","iso2":"CC","iso3":"CCK","country":"Cocos (Keeling) Islands","field_key":"public_holidays","value_num":8,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/CC","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The bulletin page links a '2026 Public Holidays, Cocos (Keeling) Islands' PDF; the capture holds the bulletin index, not the holiday list.)"},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr006.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:10.339+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Los trabajadores ... tienen derecho a quince (15) días hábiles consecutivos de vacaciones remuneradas\" | registry:CO:annual_leave_days:4070beed342e | Conversion: Already días hábiles (working days); no conversion. | Source scope: Expressed in business days (días hábiles), not calendar days; conversion to a different day-count convention may be needed. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"avg_weekly_hours","value_num":42,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.secretariasenado.gov.co/senado/basedoc/ley_2466_2025.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:31.264+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"una jornada maxima de cuarenta y dos (42) horas a la semana\" | registry:CO:avg_weekly_hours:90b7dacecc3d | Applies to: Ley 2101 de 2021 as amended by Ley 2466 de 2025 | Source scope: Reflects the current statutory maximum ordinary weekly hours (42) under gradual implementation per Ley 2101 de 2021 as amended by Ley 2466 de 2025; some exceptions exist for minors, shift workers, and specific sectors (e.g., 36-hour week schemes) noted in the same article. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"corporate_tax_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.secretariasenado.gov.co/senado/basedoc/ley_2277_2022.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:48.22+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"sera del treinta y cinco por ciento (35%)\" | registry:CO:corporate_tax_rate:380e281fc9da | Excluded: financial institutions bear an extra 5 percentage points; free zones differ | Source scope: National general corporate income tax rate; special regimes/sectors (financial institutions +5pp, free zones, etc.) have different rates noted separately in same law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Ley 797/2003 gives the total pension rate (13.5%) and the 75/25 employer/employee split, but not the health contribution, so no total employee rate can be read. The registry also flags the 2024 pension reform as not yet in force.)"},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"employer_ssc_rate","value_num":16.5,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/colombia/individual/other-taxes","effective_date":"2026-01-01","verified_at":"2026-07-07T23:34:20.269281+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Standard case: employee earning under 10 SMMLV, where Law 1607/2012 exonerates employer health 8.5% + SENA 2% + ICBF 3%. Pension 12% + caja de compensacion 4% + ARL risk class I 0.522% = ~16.5%. For >10 SMMLV the rate is ~30%. Replaces OECD Taxing Wages 0%: OECD classifies Colombian SSC as non-tax compulsory payments to private funds and excludes them. EB-865. || no_government_figure:2026-09-17 (Same law: the pension split only. Health, ARL and the parafiscal contributions, which are most of the Colombian employer burden, are not in the capture.)"},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":0}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured slide is the AG 2019 schedule in UVT units and has been superseded by Ley 2277/2022)"},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=33104","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:24.638+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Toda trabajadora en estado de embarazo tiene derecho a una licencia de dieciocho (18) semanas en la epoca de parto, remunerada con el salario\" | registry:CO:maternity_leave_weeks:14c860c44b27 | Applies to: Ley 2114 de 2021 | Payment: paid at the employee's salary | Ladder: extensions for premature and multiple births | Source scope: National statutory maternity leave duration as amended by Ley 2114 de 2021; extensions apply for premature/multiple births as noted in same article. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"min_wage_monthly","value_num":1750905,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.alcaldiabogota.gov.co/sisjur/normas/Norma1.jsp?i=192181&dt=S","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:43.709+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"un millon setecientos cincuenta mil novecientos cinco pesos ($1.750.905), lo que representa un incremento del veintitres por ciento (23%)\" | registry:CO:min_wage_monthly:d0e7cd9715e3 | Currency: COP | Pay basis: monthly | Applies to: the 2026 decree, noted as transitory pending a final ruling in cited litigation | Tax year: 2026 | Source scope: National monthly minimum wage decree for 2026; transitory decree noted as pending final ruling per cited litigation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 45 days come from a 1954 decree governing reservation-clause contracts, and the registry records that the 2025 labour reform (Ley 2466) does not restate the rule in the captured text. Currentness cannot be established.)"},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr005.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:09.695+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El trabajo extra diurno se remunera con un recargo del veinticinco por ciento (25%) sobre el valor del trabajo ordinario diurno\" | registry:CO:overtime_premium_pct:6416ab1da63f | Excluded: 75% for night overtime | Source scope: Daytime overtime premium given (25%); night overtime premium (75%) shown separately in same source region. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"parental_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr007.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:29.117+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"El padre tendra derecho a dos (2) semanas de licencia remunerada de paternidad\" | registry:CO:paternity_leave_weeks:1111b1a5943e | Payment: paid | Ladder: extendable up to 5 weeks under an unemployment-rate-linked formula | Source scope: Base paternity leave is 2 weeks; can extend up to 5 weeks depending on unemployment-rate-linked formula (variable, not fixed); currentness uncertain given pending legislative proposals to expand it. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"personal_income_tax_top_rate","value_num":39,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dian.gov.co/impuestos/personas/Renta_Personas_Naturales_AG_2019/Documents/Presentacion_Renta_Personas_Naturales_AG_2019.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:49.871+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\">31000 En adelante 39% (Ingreso laboral gravado expresado en UVT menos 31000 UVT) x 39% + 10352 UVT\" | registry:CO:personal_income_tax_top_rate:55e7673aa205 | Source scope: This is a DIAN presentation for tax year 2019 (AG 2019); table may be superseded by later reforms (e.g., Ley 2277 of 2022) altering brackets/rates; top marginal rate shown is 39%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"probation_months","value_num":2,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr002.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:52.85+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El periodo de prueba no puede exceder de dos (2) meses\" | registry:CO:probation_months:485d34854af1 | Excluded: fixed-term contracts under a year are capped at one fifth of the term | Source scope: General maximum probation period; fixed-term contracts under one year have a different sub-rule (max 1/5 of term) also stated in same article. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"public_holidays","value_num":18,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.secretariasenado.gov.co/senado/basedoc/codigo_sustantivo_trabajo_pr006.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:10.741+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Todos los trabajadores, tanto del sector público como del sector privado, tienen derecho al descanso remunerado en los siguientes días de fiesta de carácter civil o religioso: Primero de enero, seis de enero, diecinueve de marzo, primero de mayo, veintinueve de junio, veinte de julio, siete de agosto, quince de agosto, doce de octubre, primero de noviembre, once de noviembre, ocho de diciembre y veinticinco de diciembre, además de los días jueves y viernes santos, Ascensión del Señor, Corpus Christi y Sagrado Corazón de Jesús.\" | registry:CO:public_holidays:4070beed342e | Conversion: Thirteen named dates plus the five movable religious days the article adds is 18. | Excluded: The Ley de puentes moves nine of them to the following Monday; that changes the date, not the count. | Source scope: National list of paid holidays; several holidays are moved to the following Monday ('Ley de puentes') per same article, affecting exact calendar dates but this is the operative national holiday list. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"retirement_age","value_num":62,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.secretariasenado.gov.co/senado/basedoc/ley_0797_2003.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:13.382+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Haber cumplido cincuenta y cinco (55) anos de edad si es mujer o sesenta (60) anos si es hombre. A partir del 1o. de enero de 2014 ... sera 57 anos para la mujer y 62 anos para el hombre\" | registry:CO:retirement_age:70648c00b1f2 | Ladder: 57 for women and 62 for men from 2014 under the regimen de prima media; Ley 2381/2024 is not yet in force | Source scope: General régimen de prima media retirement age (57 women/62 men from 2014 per continuation of quote); special/exception regimes may have different ages; currentness uncertain given pending Ley 2381/2024 pension reform not yet in force per other source note. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"severance_weeks","value_num":16.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The auxilio de cesantía is a savings entitlement that accrues to every employee whatever ends the contract, not compensation for redundancy dismissal. Counting it as severance would attribute to dismissal money the employee was owed anyway.)"},{"country_id":"c7ebc521-0902-43f9-b461-5934ca7f2d04","iso2":"CO","iso3":"COL","country":"Colombia","field_key":"vat_rate","value_num":19,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-07-21","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"a316ee95-f3b2-4c95-9a70-02640232ad0f","iso2":"KM","iso3":"COM","country":"Comoros","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gouv.km/texte/code-du-travail/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:45.061+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le travailleur acquiert droit au congé payé à la charge de l'employeur à raison d'un minimum de deux jours et demi calendaire de service effectif par mois\" | registry:KM:annual_leave_days:b5561c496379 | Conversion: 2.5 jours calendaires a month over twelve months is 30 calendar days, which converts to 22 working days (30 minus two weekend days per completed week). | Excluded: Three days a month for workers under 18, mothers of children under 15 and long-service workers. | Source scope: Rate is expressed as 2.5 calendar days per month of service (annualizing to ~30 days); higher minimums (3 days/month) apply to certain worker categories. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"a316ee95-f3b2-4c95-9a70-02640232ad0f","iso2":"KM","iso3":"COM","country":"Comoros","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gouv.km/texte/code-du-travail/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:51.027+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la duree du travail ne peut exceder quarante heures de travail par semaine\" | registry:KM:avg_weekly_hours:b5561c496379 | Applies to: the general rule; agriculture has a distinct 45-hour week on a 2,340-hour year | Source scope: General rule is 40 hours/week (8 hours/day); agricultural sector has a distinct schedule of 45 hours/week (2340 hours/year) stated as an exception. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a316ee95-f3b2-4c95-9a70-02640232ad0f","iso2":"KM","iso3":"COM","country":"Comoros","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gouv.km/texte/code-du-travail/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:47.434+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"toute femme a le droit de suspendre son travail pendant quatorze semaines consecutives dont huit posterieures a la delivrance\" | registry:KM:maternity_leave_weeks:b5561c496379 | Payment: employer-paid pending establishment of a social security scheme | Ladder: extendable by 3 weeks for a medically certified illness | Source scope: Extension of three weeks possible for medically certified pregnancy/birth-related illness; employer-paid pending establishment of a social security scheme. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a316ee95-f3b2-4c95-9a70-02640232ad0f","iso2":"KM","iso3":"COM","country":"Comoros","field_key":"min_wage_monthly","value_num":55000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"KMF","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a316ee95-f3b2-4c95-9a70-02640232ad0f","iso2":"KM","iso3":"COM","country":"Comoros","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a316ee95-f3b2-4c95-9a70-02640232ad0f","iso2":"KM","iso3":"COM","country":"Comoros","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"a316ee95-f3b2-4c95-9a70-02640232ad0f","iso2":"KM","iso3":"COM","country":"Comoros","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gouv.km/texte/code-du-travail/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:07.523+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duree maximum de la periode d'essai, renouvellement compris ne peut exceder six mois\" | registry:KM:probation_months:b5561c496379 | Applies to: private-sector employees under the Code du Travail 2012; civil servants follow a separate statute | Source scope: Applies to private-sector employees under Code du Travail 2012; civil servants (fonctionnaires) may have a different regime under separate statute. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a316ee95-f3b2-4c95-9a70-02640232ad0f","iso2":"KM","iso3":"COM","country":"Comoros","field_key":"public_holidays","value_num":5,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/KM","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"a316ee95-f3b2-4c95-9a70-02640232ad0f","iso2":"KM","iso3":"COM","country":"Comoros","field_key":"severance_weeks","value_num":5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.intaff.gov.ck/labour-and-employment-relations/during-employment/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:07.532+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A full time employee is entitled to 10 working days annual leave, paid at the employee's rate of pay, for each 12 month period of employment\" | registry:CK:annual_leave_days:771f03270416 | Conversion: Already working days; no conversion. | Source scope: Applies to full-time employees; part-time employees get proportional entitlement; expressed in working days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mfem.gov.ck/_files/ugd/dbdf40_dc9bf18c498944e49114e389cc539f03.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:46.587+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Resident company 20% Non-resident company 28%\" | registry:CK:corporate_tax_rate:e9b6bc76788c | Ladder: 20% resident, 28% non-resident | Source scope: Two-tier resident/non-resident rates; document undated for current tax year, so latest applicability uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cinsf.com/employer/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:25.954+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard contribution rate is 10% of gross salary, split between employer (5%) and employee (5%).\" | registry:CK:employee_ssc_rate:729b2343c119 | Assessable base: Gross salary under the CINSF Act 2000; the page states the scheme applies country-wide. | Source scope: National social security (superannuation) rate for eligible employees under CINSF Act 2000; applies country-wide. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cinsf.com/employer/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:26.342+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard contribution rate is 10% of gross salary, split between employer (5%) and employee (5%).\" | registry:CK:employer_ssc_rate:729b2343c119 | Assessable base: Gross salary under the CINSF Act 2000. | Source scope: National social security (superannuation) rate for eligible employees under CINSF Act 2000; applies country-wide. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"maternity_leave_weeks","value_num":6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.intaff.gov.ck/labour-and-employment-relations/during-employment/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:22.687+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"An employee, who is pregnant, other than a casual employee, is entitled to 6 weeks maternity leave.\" | registry:CK:maternity_leave_weeks:771f03270416 | Payment: not stated in the quoted text | Excluded: casual employees; a 2026 Bill proposes phased increases | Source scope: Excludes casual employees; a 2026 gazetted Bill proposes phased increases to this entitlement effective 1 July 2026, so currentness of the 6-week figure is uncertain going forward. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"min_wage_monthly","value_num":1386.4,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.intaff.gov.ck/labour-and-employment-relations/during-employment/","effective_date":"2020-07-01","verified_at":"2026-09-17T12:36:42.45+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The current Minimum Wage in force since the 1st July 2020 is NZD 8.00 / hour.\" | registry:CK:min_wage_monthly:771f03270416 | Currency: NZD | Pay basis: hourly | Conversion: NZD 8.00 per hour x 40 hours per week x 4.33 weeks per month = NZD 1,386.40; the hours assumption is stated here because the page states none | Source scope: Rate given hourly (NZD 8.00/hour), not monthly; no official conversion policy stated; page dated to 2020 review, current rate unconfirmed."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.intaff.gov.ck/labour-and-employment-relations/during-employment/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:08.458+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Any hours above 40 hours weekly should be paid as overtime, at 1.5 rate.\" | registry:CK:overtime_premium_pct:771f03270416 | Conversion: paid at 1.5 rate = a 50% premium | Applies to: wage earners; salaried earners have fixed hours | Source scope: Applies to wage earners only; salaried earners have fixed hours limiting overtime eligibility. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"paternity_leave_weeks","value_num":0.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.intaff.gov.ck/labour-and-employment-relations/during-employment/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:27.875+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"entitled to 2 working days paid leave and 3 working days unpaid leave in the 6 weeks following the birth\" | registry:CK:paternity_leave_weeks:771f03270416 | Conversion: 2 paid plus 3 unpaid working days = 5 working days / 7 calendar days, taken as 0.7 weeks of calendar time | Payment: 2 days paid and 3 unpaid | Excluded: casual employees; a 2026 Bill proposes increases | Source scope: Entitlement expressed in days (2 paid + 3 unpaid), not weeks; excludes casual employees; 2026 Bill proposes increased paternity leave entitlements. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mfem.gov.ck/_files/ugd/dbdf40_dc9bf18c498944e49114e389cc539f03.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:48.145+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Income from 80,001 plus 30%\" | registry:CK:personal_income_tax_top_rate:e9b6bc76788c | Source scope: Rate labeled under '2021-2023 Tax Rates' heading; current applicability beyond 2023 not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.intaff.gov.ck/wp-content/uploads/2020/07/Public-Holidays-20140501.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:07.939+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the Public Holidays Act 1999 provides that the following days are public holidays in the Cook Islands 1 January - New Years Day 2 January - The day following New Years Good Friday Easter Monday 25 April - ANZAC Day Queens birthday holiday 6 July - Ariki Day (first Friday of July) 4 August - Constitution Day 26 October - Cook Islands National Gospel Day 25 December - Christmas Day 26 December - Boxing Day\" | registry:CK:public_holidays:623a6694fb71 | Excluded: Sunday is listed in the Act but the Employment Relations Act 2012 excludes it from public-holiday entitlement, and the fact sheet says so. | Source scope: National calendar per Public Holidays Act 1999; fact sheet dated 2014, currentness of exact list uncertain; Sundays explicitly excluded as holidays. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.intaff.gov.ck/old-age-pension-2/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:11.766+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A payment of $250 will be paid out on the 1st and the 16th of each month for ages 60 - 69.\" | registry:CK:retirement_age:365e97cc6e23 | Applies to: the Old Age Pension eligibility age, a welfare benefit rather than a mandatory retirement age | Source scope: This is the Old Age Pension eligibility age (60), a welfare benefit, not necessarily a mandatory statutory retirement/employment cessation age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9230affb-f0a9-42da-be0e-798d693e8d54","iso2":"CK","iso3":"COK","country":"Cook Islands","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mfem.gov.ck/_files/ugd/dbdf40_980f74bf1d4d4b77a9b43ab0913e5126.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:39.997+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"It is charged and accounted for at a rate of 15%.\" | registry:CK:vat_rate:887834e17016 | Source scope: National VAT rate applies uniformly to standard taxable supplies with listed exemptions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.go.cr/elministerio/estructura/direccion-asuntos-juridicos/pronunciamientos/daj-ae-601-06%20carolina%20blanco%20cantillo,%20dias%20de%20vacaciones.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:11.146+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 12 (2026-01-01): no note recorded || \"cuyo mínimo se fija en dos semanas por cada cincuenta semanas de labores continuas, al servicio de un mismo patrono\" | registry:CR:annual_leave_days:35c835579446 | Conversion: Two weeks on a five-day week is 10 working days. | Source scope: Entitlement expressed in weeks (two weeks per 50 weeks worked) rather than days; requires assumption to convert to an annual days figure. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.go.cr/elministerio/estructura/direccion-asuntos-juridicos/criterios_juridicos/documetos/DAJ-AER-OFP-663-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:31.871+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La jornada ordinaria de trabajo diurno no podra exceder de ocho horas diarias y cuarenta y ocho a la semana\" | registry:CR:avg_weekly_hours:fe4d952e4ef2 | Ladder: 48 hours daytime, 36 night, 42 mixed | Source scope: Constitutional/statutory ordinary daytime workweek is 48 hours; separate 36-hour nighttime and mixed-schedule limits also stated in the same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hacienda.go.cr/docs/CP150HACI.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:48.627+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Las personas juridicas cuya renta bruta supere los 122.145.000.000, deberan aplicar una tasa fija de impuesto del 30%.\" | registry:CR:corporate_tax_rate:3dbaba874563 | Ladder: a flat 30% for legal persons with gross income above CRC 122,145,000,000 and a graduated table below that | Source scope: This is the 2023 fiscal period document; top flat rate given for large corporations, with a graduated table for smaller entities in same source; current 2026 corporate top rate not directly confirmed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"employee_ssc_rate","value_num":9.849231,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 10.83% appears in the domestic-workers section of a ministry FAQ and the registry records that its general applicability and currentness are not confirmed.)"},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"employer_ssc_rate","value_num":24.618462,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":0}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured document carries the thresholds but the rate against each is outside the window)"},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"maternity_leave_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.go.cr/temas-laborales/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:25.06+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"cargas sociales del salario de la trabajadora durante los cuatro meses de licencia por maternidad\" | registry:CR:maternity_leave_weeks:1d7dd31a09bf | Conversion: 4 months x 4.33 weeks = 17.3 weeks | Payment: not stated in the quoted text; the page discusses the social charges on the salary during the leave | Source scope: Duration expressed in months (four months) rather than weeks; requires conversion assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"min_wage_monthly","value_num":367108.56,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"CRC","source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured schedule gives rates by occupational category, mostly on a daily or hourly ordinary-workday basis, with no single national monthly figure)"},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"notice_weeks","value_num":3.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.go.cr/elministerio/marco-legal/documentos/Codigo_Trabajo_RPL.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:33.009+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a) Después de un trabajo continuo no menor de tres meses ni mayor de seis, con un mínimo de una semana de anticipación; b) Después de un trabajo continuo que exceda de seis meses y no sea mayor de un año, con un mínimo de quince días de anticipación, y c) Después de un año de trabajo continuo con un mínimo de un mes de anticipación.\" | registry:CR:notice_weeks:3d1a674f94e8 | Conversion: Código de Trabajo art. 28. Days to weeks = days / 7; months to weeks = 1 x 4.33. | Tenure ladder: 1y: 15 days = 2.1 weeks (tier b runs to and includes one year); 5y: 1 month = 4.3 weeks; 10y: 4.3 weeks. Average of the three = 3.6 weeks. | Excluded: Domestic workers are under art. 102. | Source scope: Notice periods stated in weeks/days/month tiers by tenure (1 week, 15 days, 1 month); domestic workers have separate rules in Art.102. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.go.cr/elministerio/estructura/direccion-asuntos-juridicos/criterios_juridicos/documetos/DAJ-AER-OFP-663-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:10.092+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El trabajo en horas extraordinarias debera ser remunerado con un cincuenta por ciento mas de los sueldos o salarios estipulados\" | registry:CR:overtime_premium_pct:fe4d952e4ef2 | Source scope: Standard overtime premium is 50% above ordinary wage; special holiday/rest-day overtime rates (e.g. double or triple pay) noted elsewhere in other documents but not consolidated here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"parental_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"paternity_leave_weeks","value_num":1.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.go.cr/elministerio/marco-legal/documentos/Codigo_Trabajo_RPL.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:29.53+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"licencia de paternidad de dos dias por semana durante las primeras cuatro semanas a partir del nacimiento de su hijo o hija\" | registry:CR:paternity_leave_weeks:3d1a674f94e8 | Conversion: 2 days a week for the first four weeks = 8 calendar days / 7 = 1.1 weeks | Payment: not stated in the quoted text | Source scope: Entitlement expressed as 2 days/week for 4 weeks (not a simple weeks total); requires conversion/interpretation to a total weeks figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.go.cr/temas-laborales/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:53.461+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Antes de los tres meses no hay obligacion de dar preaviso pues se trata del periodo de prueba\" | registry:CR:probation_months:1d7dd31a09bf | Source scope: General probation period is 3 months; domestic work has an explicit separate 3-month probation rule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.go.cr/temas-laborales/feriados/feriados_calendario_2025.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:11.549+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 9 (2026-01-01): no note recorded || \"APLICACIÓN DE FERIADOS ... 1 de enero Miércoles de pago obligatorio 11 de abril Viernes de pago obligatorio SEMANA SANTA 17 y 18 de abril Jueves y Viernes de pago obligatorio 1 de mayo Jueves de pago obligatorio 25 de julio Viernes de pago obligatorio 2 de agosto Sábado de pago no obligatorio 15 de agosto Viernes de pago obligatorio 31 de agosto Domingo de pago no obligatorio 15 de setiembre Lunes de pago obligatorio 1° de diciembre Lunes de pago no obligatorio 25 de diciembre Jueves de pago obligatorio\" | registry:CR:public_holidays:983a65a32f3b | Conversion: Eleven rows, twelve days: Semana Santa is two (17 and 18 April). | Excluded: Three of the twelve are pago no obligatorio (unpaid unless worked); they are still statutory feriados and are counted as days off. The captured calendar is the ministry's 2025 edition, the most recent the registry holds. | Source scope: Lists 11 official holidays for 2025 with distinction between 'pago obligatorio' (obligatory paid) and 'pago no obligatorio' (not obligatory paid) days; national scope, no regional variation noted. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"retirement_age","value_num":64,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted ages belong to the Regimen General de Pensiones, a legacy public-sector scheme; the CCSS IVM age that covers most workers is not in the capture)"},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"severance_weeks","value_num":14.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The auxilio de cesantía table gives a days-per-year rate that rises to year 9 and then FALLS again (22 days at year 9, 21.5 at year 10, 20.5 at year 12), which only makes sense against a service ceiling the capture does not state. Without that ceiling the ten-year rung cannot be read.)"},{"country_id":"eb42b080-e8a3-409b-bef9-21ed2602b774","iso2":"CR","iso3":"CRI","country":"Costa Rica","field_key":"vat_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hacienda.go.cr/docs/ImpuestoalValorAgregado29012021.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:41.706+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Servicios digitales transfronterizos: ( ventas por Internet- Tarifa general 13%)\" | registry:CR:vat_rate:6802880f2a39 | Source scope: Document dated 2021 (período fiscal 2021); general VAT rate of 13% stated; reduced rates for specific goods/services also present but not fully quoted here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2014_07_93_1872.html","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2024-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Croatian Labour Act Art. 61 (full-time max 40h/week)"},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"corporate_tax_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://porezna-uprava.gov.hr/en/profit-tax/7365","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:00.74+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"10% if, during the taxation period, revenue has been generated up to EUR 1.000.000,00, or 18% if, during the taxation period, revenue has been generated\" | registry:HR:corporate_tax_rate:e5357fb0802b | Ladder: 10% where revenue in the period is up to EUR 1,000,000, 18% above | Source scope: Two-tier corporate profit tax rate based on annual revenue threshold; national scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"employee_ssc_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://porezna-uprava.gov.hr/en/worker/7390","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:20.611+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Contributions from salary for pension insurance are payable in the amount of 20% of gross salary (for person falling within the second pillar of pension [insurance, 15% to the first pillar and 5% to the second])\" | registry:HR:employee_ssc_rate:83fab3022a86 | Assessable base: Gross salary. Pension is the whole of the Croatian employee contribution; health insurance is charged on the employer side. | Components: First pillar 15% + second pillar 5% = 20%. | Source scope: Employee-side pension contribution rate (20% split 15%/5%) confirmed; national scope, general worker rule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"employer_ssc_rate","value_num":16.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://porezna-uprava.gov.hr/sdg/Stranice/doprinosi_radni_odnos_JDP.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:21.011+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"doprinos za zdravstveno osiguranje po stopi od 16,5%.\" | registry:HR:employer_ssc_rate:d5fe58b26ef2 | Assessable base: Gross salary (doprinos na osnovicu). Health insurance is the whole of the Croatian employer contribution; the pension contributions on the same page are iz osnovice, that is employee-side. | Source scope: Only health insurance contribution (16.5%) is clearly attributable to employer (doprinos na osnovicu); pension contributions listed are 'iz osnovice' (employee-side, from base). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":7200,"min":0,"rate":0},{"max":60000,"min":7200,"rate":20},{"max":null,"min":60000,"rate":30}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the two-bracket threshold is given but the rates depend on each local self-government unit's decision and are not in the capture)"},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"maternity_leave_weeks","value_num":30,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured ministry page gives the start day before the expected birth rather than a total duration, and references an older version of the Act)"},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"min_wage_monthly","value_num":1050,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_10_132_1931.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:54.698+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Visina minimalne place za razdoblje od 1. sijecnja do 31. prosinca 2026. utvrduje se u bruto iznosu od 1.050,00 eura.\" | registry:HR:min_wage_monthly:2a24734a2fa4 | Currency: EUR | Pay basis: monthly | Applies to: the gross amount for 1 January to 31 December 2026 | Tax year: 2026 | Source scope: Monthly gross minimum wage stated directly in EUR for 2026; national scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"notice_weeks","value_num":7.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"parental_leave_weeks","value_num":34.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mss.gov.hr/health/maternity-benefits/128","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:51.071+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"usually used by the parents in duration of 8 (for the first, second born child) or 30 months (for born twins, third born child and beyond)\" | registry:HR:parental_leave_weeks:f592bb199c3b | Conversion: 8 months for a first or second child x 4.33 weeks = 34.6 weeks | Payment: not stated in the quoted text | Ladder: 30 months for twins, a third child and beyond | Source scope: Duration given in months not weeks; page cites an older version of the Act (last amendment 59/17) while HZZO page indicates a newer 152/22 and 34/25 act is now in force. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"paternity_leave_weeks","value_num":21.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 148 calendar days -> 21.1 weeks"},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://porezna-uprava.gov.hr/en/income-tax/7363","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:01.166+00:00","unit_caveat":null,"scope_caveat":"subnational_variation","notes":"\"If the representative body of the local self-government unit does not make a decision to prescribe the level of tax rates within the prescribed period\" | registry:HR:personal_income_tax_top_rate:0f2b0b1495ae | Ladder: 30% is the default where the local unit sets no rate; the City of Zagreb may set up to 33% | Source scope: Top default rate is 30%, but City of Zagreb permits up to 33%; rates vary by municipality within prescribed limits. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2019_11_110_2212.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:41:35.34+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Blagdani i neradni dani u Republici Hrvatskoj su: – 1. siječnja – Nova godina – 6. siječnja – Bogojavljenje ili Sveta tri kralja – Uskrs i Uskrsni ponedjeljak – Tijelovo – 1. svibnja – Praznik rada – 30. svibnja – Dan državnosti – 22. lipnja – Dan antifašističke borbe – 5. kolovoza – Dan pobjede i domovinske zahvalnosti i Dan hrvatskih branitelja – 15. kolovoza – Velika Gospa – 1. studenoga – Svi sveti – 18. studenoga – Dan sjećanja na žrtve Domovinskog rata – 25. prosinca – Božić – 26. prosinca, prvi dan po Božiću, Sveti Stjepan.\" | registry:HR:public_holidays:aee2b403718e | Conversion: Thirteen entries, fourteen days: Uskrs i Uskrsni ponedjeljak is two. | Excluded: The spomendani in article 2 are commemorative days, not non-working days. | Source scope: National holiday and non-working day list; also grants paid compensation (naknada plaće) for these days to employed persons, per Article 5; no significant regional variation noted for the main list. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://migracije.hr/old-age-pension/?lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:27.826+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The right to an old-age pension is acquired by an insured person who has reached 65 years of age\" | registry:HR:retirement_age:a37de0b1d1fe | Ladder: 65 for men; the women's age is 64 in 2026, rising by three months a year until it equalises in 2029 | Source scope: General rule is 65 for men; women's retirement age is transitionally lower (64 in 2026, rising by 3 months per year until equalized in 2029), and reduced ages apply for increased-duration insurance periods. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"severance_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6dc1f333-69f2-489b-95ca-09d767071676","iso2":"HR","iso3":"HRV","country":"Croatia","field_key":"vat_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://porezna-uprava.gov.hr/en/value-added-tax/7440","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:53.075+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"0%, 5%, 13% and 25%\" | registry:HR:vat_rate:fe46c1f9e1d4 | Reduced rates: 13%, 5% and 0% | Source scope: Multiple VAT rate tiers listed; standard rate is 25%, reduced rates 13%, 5%, 0%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"762baaf2-6b9a-4c0c-b79a-3b5222b41cad","iso2":"CU","iso3":"CUB","country":"Cuba","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tsp.gob.cu/noticias/vacaciones-ese-derecho-ajustado-deberes","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:11.972+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 30 (2026-01-01): no note recorded || \"los trabajadores tienen derecho al disfrute de un mes de vacaciones anuales pagadas por cada 11 meses de labor efectiva; y el máximo de descanso es de 30 días naturales.\" | registry:CU:annual_leave_days:7221428492f4 | Conversion: 30 días naturales (calendar days) converts to 22 working days (30 minus two weekend days per completed week). | Source scope: Stated as calendar days (natural days) per 11 months worked, capped at 30 days/year; also references a 9.09% accrual multiplier method. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"762baaf2-6b9a-4c0c-b79a-3b5222b41cad","iso2":"CU","iso3":"CUB","country":"Cuba","field_key":"corporate_tax_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mfp.gob.cu/noticia/457","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:49.029+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Por concepto de este impuesto, las empresas estatales cubanas, en regimen general, aportan un 35%\" | registry:CU:corporate_tax_rate:a3a51654a0c1 | Reduced rates: 15% for High Technology enterprises | Source scope: States general corporate profit tax rate (35%) plus a reduced 15% rate for High Technology enterprises; dated news item, currentness not reconfirmed for 2026. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"762baaf2-6b9a-4c0c-b79a-3b5222b41cad","iso2":"CU","iso3":"CUB","country":"Cuba","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The page gives a 14% figure alongside a separate 12.5%/1.5% split without saying which part falls on whom. A rate we cannot attribute to a payer is not a usable figure.)"},{"country_id":"762baaf2-6b9a-4c0c-b79a-3b5222b41cad","iso2":"CU","iso3":"CUB","country":"Cuba","field_key":"employer_ssc_rate","value_num":12.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 12.5% is stated for a MIPYME partner-employee scenario and the general state-sector employer rate is not confirmed in the capture.)"},{"country_id":"762baaf2-6b9a-4c0c-b79a-3b5222b41cad","iso2":"CU","iso3":"CUB","country":"Cuba","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.gob.cu/noticias/decreto-ley-56-de-la-maternidad-de-la-trabajadora-y-la-responsabilidad-de-las-familias","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:25.463+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"siempre se pagan 6 semanas de licencia prenatal u 8 semanas si el embarazo es multiple\" | registry:CU:maternity_leave_weeks:206bf8fd8fde | Conversion: 6 weeks prenatal plus 12 weeks postnatal = 18 weeks | Payment: not stated in the quoted text | Ladder: 8 weeks prenatal for a multiple pregnancy; a separate childcare benefit runs to 15 months | Source scope: 6 weeks prenatal (8 if multiple pregnancy) plus 12 weeks postnatal, total 18 weeks; additional social benefit extended separately to 15 months for childcare, a distinct entitlement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"762baaf2-6b9a-4c0c-b79a-3b5222b41cad","iso2":"CU","iso3":"CUB","country":"Cuba","field_key":"min_wage_monthly","value_num":3210,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.gob.cu/noticias/aumento-salarial-en-el-sector-presupuestado-claves-para-entender-lo-que-cambia-y-lo-que-se-mantiene","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:44.743+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"el salario minimo del pais quedo fijado en 3 210 pesos mensuales\" | registry:CU:min_wage_monthly:85bd7dab3152 | Currency: CUP | Pay basis: monthly | Source scope: Monthly minimum wage figure directly stated; also gives hourly minimum (16.84 CUP) as complementary figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"762baaf2-6b9a-4c0c-b79a-3b5222b41cad","iso2":"CU","iso3":"CUB","country":"Cuba","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gacetaoficial.gob.cu/es/ley-no-116-codigo-de-trabajo","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:54.09+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El periodo de prueba se establece entre treinta y hasta ciento ochenta dias\" | registry:CU:probation_months:695828c86c6a | Conversion: a range of 30 to 180 days; the maximum 180 days / 30 = 6 months | Excluded: fixed-term contracts and servicio social are outside it | Source scope: Duration given in days (30 to 180 days), not months; original unit is days and requires conversion assumption to months. Does not apply to fixed-term contracts, service social, or certain employer-decided exemptions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"762baaf2-6b9a-4c0c-b79a-3b5222b41cad","iso2":"CU","iso3":"CUB","country":"Cuba","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtss.gob.cu/noticias/nota-informativa-del-ministerio-de-trabajo-y-seguridad-social-sobre-los-dias-feriados","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The capture reaches the Labour Code's schedule of amending and repealed decrees, which mentions two holidays in passing. The holiday list itself is not in the captured text.)"},{"country_id":"762baaf2-6b9a-4c0c-b79a-3b5222b41cad","iso2":"CU","iso3":"CUB","country":"Cuba","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tsp.gob.cu/requisitos-para-acceder-la-pension-por-edad","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:14.205+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tener cumplidos 60 anos o mas de edad, si es mujer, o 65 o mas, de ser hombre\" | registry:CU:retirement_age:24ca3e1e1932 | Ladder: 65 for men and 60 for women in Category I; 60 and 55 for Category II hazardous work | Source scope: Ordinary Category I retirement ages; Category II (hazardous work) has lower ages (55/60) with additional service requirements. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c7fd9a6-2620-407d-bd51-07e771c0e4f6","iso2":"CW","iso3":"CUW","country":"Curaçao","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://soaw.info/laborlegislation/folder14_eng.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:32.67+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The weekly working hours under the Arbeidsregeling 2000 is 40 hours (non-schedule workers) or 45 hours (schedule workers)\" | registry:CW:avg_weekly_hours:f177c6ddf845 | Ladder: 40 hours for non-schedule workers, 45 for schedule workers, 55 for domestic personnel | Source scope: Two statutory ordinary weekly hour figures exist depending on worker category (non-schedule 40h vs schedule 45h); separate higher limits (55h) apply to domestic personnel; source document's current legal status/version date is unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c7fd9a6-2620-407d-bd51-07e771c0e4f6","iso2":"CW","iso3":"CUW","country":"Curaçao","field_key":"corporate_tax_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://meo.cw/do-business/pay-taxes/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:49.841+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"22% Based on Profit Filings (payments) per year Annual (1x)\" | registry:CW:corporate_tax_rate:4ffd48fd2b97 | Source scope: No explicit effective date/version stated in this excerpt for the 22% profit tax rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c7fd9a6-2620-407d-bd51-07e771c0e4f6","iso2":"CW","iso3":"CUW","country":"Curaçao","field_key":"employee_ssc_rate","value_num":12.3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:36.664+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"AOV 15% werkgeversaandeel: 9,00% werknemersaandeel: 6,00% AWW 1% werkgeversaandeel: 0,5% werknemersaandeel: 0,5% OV 0,5 - 5% afhankelijk van de gevarenklasse en volledig ten laste van de werkgever ZV 1,9% volledig ten laste van de werkgever BVZ 13,6% werkgeversaandeel: 9,3% werknemersaandeel: 4,3% AVBZ 2% werkgeversaandeel: 0.5% werknemersaandeel: 1.5%\" | registry:CW:employee_ssc_rate:da4369b11294 | Assessable base: AOV and AWW up to NAf 100,000, BVZ up to NAf 150,000, AVBZ up to NAf 565,926.54. 2023 rate table. | Components: AOV 6.0% + AWW 0.5% + BVZ 4.3% + AVBZ 1.5% = 12.3%. | Excluded: An extra 1% AOV applies to employee income above the AOV ceiling. The table is dated 2023. | Source scope: Covers employee shares for AOV, AWW, BVZ, AVBZ (ZV and OV are employer-only per this table) for 2023; currentness for 2026 uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c7fd9a6-2620-407d-bd51-07e771c0e4f6","iso2":"CW","iso3":"CUW","country":"Curaçao","field_key":"employer_ssc_rate","value_num":21.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://belastingdienst.cw/wp-content/uploads/2023/02/Tabel-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:37.065+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"AOV 15% werkgeversaandeel: 9,00% werknemersaandeel: 6,00% AWW 1% werkgeversaandeel: 0,5% werknemersaandeel: 0,5% OV 0,5 - 5% afhankelijk van de gevarenklasse en volledig ten laste van de werkgever ZV 1,9% volledig ten laste van de werkgever BVZ 13,6% werkgeversaandeel: 9,3% werknemersaandeel: 4,3% AVBZ 2% werkgeversaandeel: 0.5% werknemersaandeel: 1.5%\" | registry:CW:employer_ssc_rate:da4369b11294 | Assessable base: AOV and AWW up to NAf 100,000, BVZ up to NAf 150,000, ZV up to the daily wage limit. 2023 rate table. | Components: AOV 9.0% + AWW 0.5% + ZV 1.9% + BVZ 9.3% + AVBZ 0.5% = 21.2%. | Excluded: The OV accident premium is a 0.5% to 5% range by hazard class and so has no single rate. The table is dated 2023. | Source scope: Covers AOV, AWW, OV, ZV, BVZ, AVBZ employer shares for 2023; does not include Cessantia employer contribution rate table for a more current year; dated 2023 table, currentness for 2026 uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c7fd9a6-2620-407d-bd51-07e771c0e4f6","iso2":"CW","iso3":"CUW","country":"Curaçao","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://soaw.info/laborlegislation/folder14_eng.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:11.144+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Overtime has to be compensated by a surplus above the salary of 50%\" | registry:CW:overtime_premium_pct:f177c6ddf845 | Excluded: domestic personnel are on 150% and 200% under a separate section | Source scope: General overtime premium of 50% stated for standard (non-domestic) employees under Arbeidsregeling 2000; domestic personnel section separately states 150%/200% for different conditions; historical source currentness uncertain for present-day Curaçao. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c7fd9a6-2620-407d-bd51-07e771c0e4f6","iso2":"CW","iso3":"CUW","country":"Curaçao","field_key":"probation_months","value_num":2,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://soaw.info/laborlegislation/folder5_eng.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:54.711+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the probation period has a maximum of two months and has to be agreed upon in writing\" | registry:CW:probation_months:92e5594009a1 | Applies to: the Netherlands Antilles labour law text; its application to Curacao after the 2010 dissolution is not confirmed by the capture | Source scope: Historical Netherlands Antilles labour law source; current applicability to Curaçao post-2010 dissolution not confirmed in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c7fd9a6-2620-407d-bd51-07e771c0e4f6","iso2":"CW","iso3":"CUW","country":"Curaçao","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://loketdigital.gobiernu.cw/contact/officiele-vrije-dagen-op-curacao-nationale-feestdagen","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:13.19+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"De officiële feestdagen zijn in de Arbeidsregeling Curaçao vastgelegd ... Nieuwjaarsdag 1 dag 1 januari De maandag na de Grote Karnaval 1 dag Goede Vrijdag 1 dag Pasen (1e en 2e Paasdag) 2 dagen Hemelvaart 1 dag Pinksterenzondag 1 dag Kerstmis (1e en 2e Kerstdag) 2 dagen 25 en 26 december Koningsdag 1 dag 27 April Dag van de arbeid 1 dag 01 mei Koninkrijksdag 1 dag 15 december Dag van het volkslied en vlag 1 dagen 2 juli Land Curaçao (dia di pais Korsou) 1 dag 10 oktober\" | registry:CW:public_holidays:cdf3341d14a8 | Conversion: The table's own day counts add to 14. | Excluded: Ouderjaarsavond is listed as a number of hours, not a day off, and is not counted. Schedule workers rostered on a holiday receive overtime compensation instead of the day. | Source scope: Schedule workers (police, fire, nursing staff) are excepted from the day off and instead receive overtime compensation as set out in the Arbeidsregeling Curaçao. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"4c7fd9a6-2620-407d-bd51-07e771c0e4f6","iso2":"CW","iso3":"CUW","country":"Curaçao","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://svbcur.org/wetten/aov/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:14.613+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Alle ingezetenen - ongeacht hun nationaliteit - van Curacao die (vanaf 1 maart 2013) nog geen 65 oud jaar zijn.\" | registry:CW:retirement_age:b1bcc9d2fb2b | Applies to: the AOV state pension eligibility age; transitional arrangements exist for those born before 1 March 1956 | Source scope: Applies to AOV state pension eligibility age (65); transitional arrangements exist for those born before 1 March 1956 allowing earlier receipt with reduced benefit. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c7fd9a6-2620-407d-bd51-07e771c0e4f6","iso2":"CW","iso3":"CUW","country":"Curaçao","field_key":"severance_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://svbcur.org/en/werknemers/cessantia/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:37.657+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"for the first and up to and including the tenth full year of service, one weeks wages for each year of service; b) for the eleventh and up to and including the twentieth full year of service, one and a quarter weeks wages for each year of service; c) for the subsequent years of service, two weeks wages for each year of service\" | registry:CW:severance_weeks:505c92528716 | Conversion: Cessantia; already stated in weeks of wages. | Tenure ladder: 1y: 1 week; 5y: 5 weeks; 10y: 10 weeks. Average of the three = 5.3 weeks. | Excluded: Public-sector and denominational-education employees are outside the scheme. | Source scope: Tiered formula (1 week/year first 10 years; 1.25 weeks/year years 11-20; 2 weeks/year thereafter); excludes public sector and denominational education employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c7fd9a6-2620-407d-bd51-07e771c0e4f6","iso2":"CW","iso3":"CUW","country":"Curaçao","field_key":"vat_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://meo.cw/do-business/pay-taxes/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:42.527+00:00","unit_caveat":null,"scope_caveat":"turnover_tax_not_vat","notes":"\"9% - luxury goods, cars, boats, restaurants, alcohol, convenience foods; 7% for hotels and insurance; 6% all others\" | registry:CW:vat_rate:4ffd48fd2b97 | Reduced rates: 9% on luxury goods, cars, boats, restaurants and alcohol; 7% on hotels and insurance | Source scope: Multiple differentiated turnover tax (OB) rates by category rather than a single VAT rate; currentness not dated in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.cy/en/service/31545/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:14.408+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"If the employee works on a five-day per week basis he/she is entitled to 20 working days annual leave\" | registry:CY:annual_leave_days:a0aeb0bd9520 | Conversion: The source states the five-day-week figure itself: 20 working days. | Source scope: Entitlement expressed in weeks (4 weeks) with day equivalents (20 or 24 working days) depending on 5-day or 6-day work week; conversion assumption between weeks/days must be recorded explicitly. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-04","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"15 as of 1 January 2026 (12.5 up to 31 December 2025)\""},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"employee_ssc_rate","value_num":10.95,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"employer_ssc_rate","value_num":11.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 0%–35% (2026)","value_jsonb":[{"to":22000,"from":0,"rate":0},{"to":32000,"from":22001,"rate":20},{"to":42000,"from":32001,"rate":25},{"to":72000,"from":42001,"rate":30},{"to":null,"from":72001,"rate":35}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.cy/mof-tax/en/documents/forologiki-dilosi-eisodimatos-atomoy/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:29.41+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"0 - 22,000 0% 22.001 - 32.000 20% 32.001 - 42.000 25% 42.001 - 72.000 30% > 72.000 35%\" | registry:CY:income_tax_brackets:184aa2de63f8 | Currency: EUR | Tax year: 2026 | Residence basis: resident individuals, bands applying from 2026 | Source scope: Table shows both the new 2026-onward bands and prior 2008-2025 bands; ensure correct year is selected. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"maternity_leave_weeks","value_num":22,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted 52 weeks is the special triplets-and-above scheme and combines maternity with paternity; the standard entitlement is not in the capture)"},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"min_wage_monthly","value_num":1088,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EUR","source_tier":"official_multilateral","source_id":"eurostat","source_label":"eurostat","source_url":"https://ec.europa.eu/eurostat/databrowser/view/earn_mw_cur/default/table","effective_date":"2026-07-01","verified_at":"2026-09-01T02:25:03.388+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"notice_weeks","value_num":5.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"parental_leave_weeks","value_num":8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"paternity_leave_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 70 calendar days -> 10.0 weeks || no_government_figure:2026-09-17 (the quoted 52 weeks is the special triplets-and-above scheme combining maternity with paternity; the standard entitlement is not in the capture)"},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.cy/mof-tax/en/documents/forologiki-dilosi-eisodimatos-atomoy/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:50.92+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"> 72.000 35% (Income-72.000)*35%\" | registry:CY:personal_income_tax_top_rate:184aa2de63f8 | Source scope: Top marginal rate applies from 2026 tax reform; prior years' top rate was 35% above €60,000. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"public_holidays","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.centralbank.cy/images/media/pdf/Bank-Holidays-English-2026.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30915594-2b47-4b95-a26f-f272aaf176b3","iso2":"CY","iso3":"CYP","country":"Cyprus","field_key":"vat_rate","value_num":19,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-04","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://portal.gov.cz/en/informace/the-right-to-leave-INF-14","effective_date":"2026-09-12","verified_at":"2026-09-16T23:38:14.815+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The basic leave assessment is at least 4 weeks in a calendar year\" | registry:CZ:annual_leave_days:5fa9dfc6ad93 | Conversion: Four weeks on a five-day week is 20 working days. | Excluded: Five weeks for salaried public employees and eight for academics are category-specific. | Source scope: Entitlement expressed in weeks (4 weeks minimum, 5 weeks for salaried public employees, 8 weeks for academics), not days; conversion assumption needed. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://suip.gov.cz/documents/178792/178960/pracovni+podminky_en_2023_01.pdf/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:33.276+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the length of weekly working hours must not exceed 40 hours per week in total\" | registry:CZ:avg_weekly_hours:bc635df577d5 | Excluded: reduced hours of 37.5 and 38.75 apply to certain shift regimes | Source scope: Statutory ordinary weekly hours (40) stated directly for standard case; document also notes reduced hours (37.5/38.75) for certain shift regimes. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"corporate_tax_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"employee_ssc_rate","value_num":11.6,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 6.5% is the social security portion only; the registry records that the separate 4.5% health insurance contribution is not on the page, and the page itself is marked last updated April 2019.)"},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"employer_ssc_rate","value_num":33.8,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same page: 24.8% covers sickness, pension and employment policy but not health insurance, and the page is six years stale.)"},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":9.725894}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the threshold is expressed as a formula (average salary multiplied by 36) rather than a figure, and the average-salary base is not dated on the page)"},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"maternity_leave_weeks","value_num":28,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"min_wage_monthly","value_num":22400,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mpsv.gov.cz/minimalni-mzda","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:46.026+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"cini minimalni mzda pro stanovenou tydenni pracovni dobu 40 hodin 22 400 Kc za mesic nebo 134,40 Kc za hodinu\" | registry:CZ:min_wage_monthly:38c815bc05fb | Currency: CZK | Pay basis: monthly | Applies to: the 40-hour week | Tax year: 2026 | Source scope: States both monthly (CZK 22,400) and hourly (CZK 134.40) rates for 2026 explicitly; national scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://portal.gov.cz/en/informace/ending-employment-INF-17","effective_date":"2026-09-12","verified_at":"2026-09-17T01:28:01.651+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The employment relationship terminates upon the expiry of a notice period of 2 months\" | registry:CZ:notice_weeks:3c5b9bf2eacd | Conversion: Labour Code. Months to weeks = 2 x 4.33 = 8.7. The period does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 8.7 weeks. | Source scope: Notice period given in months (2 months), not weeks; conversion assumption needed (~8.7 weeks). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://suip.gov.cz/documents/178792/178960/pracovni+podminky_en_2023_01.pdf/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:11.77+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an employee is entitled to a wage and a bonus of at least 25 % of average earnings or time off in lieu\" | registry:CZ:overtime_premium_pct:bc635df577d5 | Excluded: time off in lieu is an alternative | Source scope: Applies nationally under the Labour Code; percentage is a statutory minimum which can be varied by agreement in some other premium categories but overtime rate itself is stated as fixed minimum. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"parental_leave_weeks","value_num":136,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cssz.gov.cz/web/lang/otcovska-osvc","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:31.029+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The benefits are provided for a maximum 14 calendar days from the date of taking up the benefits\" | registry:CZ:paternity_leave_weeks:23bfe7328c61 | Conversion: 14 calendar days / 7 = 2 weeks | Payment: a paternity benefit from sickness insurance | Source scope: Duration given in calendar days (14 days) for self-employed persons specifically; general employee entitlement not explicitly restated here though same duration applies per described general conditions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"personal_income_tax_top_rate","value_num":23,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://portal.gov.cz/en/informace/personal-income-taxes-INF-293","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:51.331+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"23% for the part of the tax base exceeding an average salary multiplied by 36\" | registry:CZ:personal_income_tax_top_rate:b81b8af06d3d | Source scope: Top marginal rate given but page date/version not confirmed as most current. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://suip.gov.cz/documents/178792/178960/pracovni+podminky_en_2023_01.pdf/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:55.118+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The probationary period shall not be longer than three (3) consecutive months from the date of the formation of the employment\" | registry:CZ:probation_months:bc635df577d5 | Excluded: chief officers have a 6-month maximum | Source scope: Document dated 2023; distinguishes general employees (3 months) vs chief officers (6 months). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mzv.gov.cz/london/en/visa_and_consular_information/czech_bank_holidays_2020/index.mobi","effective_date":"2026-01-01","verified_at":"2026-09-16T23:38:15.22+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Czech Public Holidays 2026 ... 1 January 2026 Restoration Day of the Independent Czech State, New Year's Day 3 April 2026 Good Friday 6 April 2026 Easter Monday 1 May 2026 Labour Day 8 May 2026 Liberation Day 5 July 2026 Saints Cyril and Methodius Day 6 July 2026 Jan Hus Day 28 September 2026 St. Wenceslas Day, Statehood Day 28 October 2026 Independent Czechoslovak State Day 17 November 2026 Struggle for Freedom and Democracy Day 24 December 2026 Christmas Eve 25 December 2026 Christmas Day 26 December 2026 2nd Day of Christmas\" | registry:CZ:public_holidays:a0d810b0c8cd | Conversion: The 2026 calendar names 13 dates. | Source scope: Embassy-published calendar lists 13 national public holidays for 2026; no regional variation noted for Czechia (holidays are nationally uniform)."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"retirement_age","value_num":64.2,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured table gives the retirement age by birth year and, for women, by number of children raised; no single general figure is stated)"},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"severance_weeks","value_num":11.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://portal.gov.cz/en/informace/redundancy-pay-INF-9","effective_date":"2026-09-12","verified_at":"2026-09-17T01:28:02.057+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"double their average (monthly) earnings where an employment relationship to the employer lasted at least one year and less than two years; triple their average (monthly) earnings where an employment relationship to the employer lasted at least two years\" | registry:CZ:severance_weeks:86e598fed71d | Conversion: Labour Code redundancy pay. Months to weeks = months x 4.33. | Tenure ladder: 1y: 2 months = 8.7 weeks; 5y: 3 months = 13.0 weeks; 10y: 3 months = 13.0 weeks. Average of the three = 11.6 weeks. | Excluded: The twelve-times figure applies to dismissal for an industrial injury or occupational disease, not to redundancy. | Source scope: Severance stated in multiples of monthly average earnings (1x/2x/3x/12x), not weeks; conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"52bb52be-697a-4638-b4cc-3cdd9072d4e2","iso2":"CZ","iso3":"CZE","country":"Czechia","field_key":"vat_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://portal.gov.cz/en/informace/general-rules-and-vat-rates-INF-205","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:42.947+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a standard rate of 21 %, a reduced rate of 12 %\" | registry:CZ:vat_rate:4bdb217dbae9 | Reduced rates: 12% reduced rate | Source scope: National standard and reduced VAT rates stated; no regional variation for Czechia. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"annual_leave_days","value_num":25,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://businessindenmark.virk.dk/guidance/employment-and-dismissal/working-hours/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:39:27.348+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"compensatory leave as a supplement to the 5-week annual leave\" | registry:DK:annual_leave_days:7e9ebf9445a8 | Conversion: Five weeks on a five-day week is 25 working days. | Source scope: Entitlement stated in weeks (5 weeks), not days; conversion policy (weeks x days/week) required to express as days; source is about overtime context not the primary holiday act. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"corporate_tax_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://skat.dk/en-us/businesses/companies-and-foundations/companies-and-foundations/paying-tax-on-account-and-corporation-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:51.06+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"As a general rule, corporation tax is 22% of your expected taxable profit.\" | registry:DK:corporate_tax_rate:acf093ab03a8 | Source scope: National corporate tax rate; no regional variation noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 8% am-bidrag is the labour market contribution alone; the ATP employee share and the rest of the employee package are not on the page.)"},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"employer_ssc_rate","value_num":0.66844,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The Danish employer contributions on this page are flat quarterly kroner amounts per full-time employee (AUB, AES, AFU, ATP, Barsel.dk and the rest), not a percentage of payroll. There is no rate to write.)"},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":35.327587}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the page describes the bottom, middle and top bracket taxes without the thresholds, and excludes the municipal and church components)"},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://businessindenmark.virk.dk/guidance/maternity_and_parental_leave/rights-to-maternity-and-parental-leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:27.968+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"All pregnant women have the right to 4 weeks of leave before the birth and 14 weeks of maternity leave after the birth.\" | registry:DK:maternity_leave_weeks:65ef9a4ad955 | Conversion: 4 weeks before plus 14 weeks after birth = 18 weeks | Payment: not stated in the quoted text | Source scope: Covers pre-birth (4 weeks) and post-birth maternity leave (14 weeks) under national Consolidation Act; benefit payment levels not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"min_wage_monthly","value_num":null,"value_text":"no_statutory_minimum","value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://businessindenmark.virk.dk/guidance/employment-and-dismissal/pay/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:47.075+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Denmark does not have a statutory minimum wage.\" | registry:DK:min_wage_monthly:9c09e9c7c988 | Applies to: pay is set by collective agreement and individual negotiation | Source scope: Explicit statement of no statutory minimum wage in Denmark; wages set by collective agreements/individual negotiation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"notice_weeks","value_num":18.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://businessindenmark.virk.dk/guidance/employment-and-dismissal/resignation-and-termination/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:41.858+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"0–6 months 1 month 6 months – 3 years 3 months 3–6 years 4 months 6–9 years 5 months 9+ years 6 months\" | registry:DK:notice_weeks:474f046a4e7f | Conversion: Act on Salaried Employees (funktionærloven). Months to weeks = months x 4.33. | Tenure ladder: 1y: 3 months = 13.0 weeks; 5y: 4 months = 17.3 weeks; 10y: 6 months = 26.0 weeks. Average of the three = 18.8 weeks. | Excluded: Applies to salaried employees (funktionærer); collective agreements may set different periods. | Source scope: Notice periods stated in months (per Act on Salaried Employees), not weeks; applies specifically to salaried employees (funktionærer); collective agreements may set different periods. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"parental_leave_weeks","value_num":32,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://businessindenmark.virk.dk/guidance/maternity_and_parental_leave/rights-to-maternity-and-parental-leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:46.123+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"each of the parents has the right to parental leave for 32 weeks\" | registry:DK:parental_leave_weeks:65ef9a4ad955 | Payment: not stated in the quoted text | Ladder: extension options to 40 or 46 weeks | Source scope: Base entitlement of 32 weeks per parent; extension options to 40/46 weeks also described, adding complexity to a single figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://businessindenmark.virk.dk/guidance/maternity_and_parental_leave/rights-to-maternity-and-parental-leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:31.929+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Fathers and co-mothers have the right to 2 weeks of paternity leave\" | registry:DK:paternity_leave_weeks:65ef9a4ad955 | Applies to: must be taken within the first 14 weeks after the birth | Payment: not stated in the quoted text | Source scope: National statutory entitlement; must be taken within first 14 weeks after birth. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"personal_income_tax_top_rate","value_num":57,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-07-31","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. Source text: \"Up to 57% (60.5% including labour market tax)\" || no_government_figure:2026-09-17 (the captured page describes the skatteloft ceiling on the combined state and municipal rate without giving its value in the captured window, and the true top marginal rate depends on the municipal rate)"},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://businessindenmark.virk.dk/guidance/employment-and-dismissal/resignation-and-termination/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:56.747+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Agreed probationary period of max. 3 months 14 days\" | registry:DK:probation_months:474f046a4e7f | Applies to: salaried employees under the Act on Salaried Employees; 14 days' notice applies during it | Source scope: Applies to salaried employees under Act on Salaried Employees; max probationary period stated as 3 months with 14 days notice during it. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.norden.org/en/info-norden/public-holidays-denmark","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"10 helligdage (Store Bededag abolished 2024); paid day off depends on CBA/contract, not statute"},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured page states that the state pension age depends on birth year and defers the number to a calculator tool, so no figure is quotable)"},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1acb5936-6ae7-48e3-a413-1544d6709dce","iso2":"DK","iso3":"DNK","country":"Denmark","field_key":"vat_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://skat.dk/en-us/businesses/vat/get-started-on-vat","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:43.986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In Denmark, the VAT rate is generally 25% of the value of the goods or services.\" | registry:DK:vat_rate:e9c977d2fe95 | Source scope: Standard VAT rate; some services are VAT-exempt as noted, cross-border trade may differ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"annual_leave_days","value_num":30,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://natlex.ilo.org/dyn/natlex2/r/natlex/fe/details?p3_isn=73358","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The capture cuts off before the per-month accrual rate; it defines jours ouvrables but never states the rate to multiply.)"},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.journalofficiel.dj/texte-juridique/loi-n221-an-17-8eme-l-modifiant-et-completant-la-loi-n133-an-05-5eme-l-du-28-janvier-2006-portant-code-du-travail/","effective_date":"2018-01-01","verified_at":"2026-09-17T12:05:34.296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ces regles determinent le nombre d'heures de presence au poste de travail qui equivaut a quarante huit heures de travail effectif\" | registry:DJ:avg_weekly_hours:917f94235ff5 | Source scope: Statutory effective working hours figure of 48 hours per week as amended in 2018, replacing prior 40/47 hour references."},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"employee_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.dj/declaration-et-versement-des-cotisations/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:39.467+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Les cotisations du régime de retraite sont à la charge conjointe de l'employeur (4%) et du salarié (4%). Pour le régime des soins, les cotisations sont respectivement 5% pour l'employeur et de 2% pour le salarié\" | registry:DJ:employee_ssc_rate:fd16e54322c3 | Assessable base: Rémunérations directes et indirectes, subject to the CNSS ceiling. | Components: Retirement 4% + soins 2% = 6%. | Source scope: Employee share applies to retirement (4%) and part of soins (2%); other schemes are employer-only. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"employer_ssc_rate","value_num":15.7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.dj/declaration-et-versement-des-cotisations/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:39.877+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Les cotisations sociales représentent 21.7% des rémunérations totales versées. Dont : 5.5 % pour le régime des prestations familiales 8.2 % pour le régime de soins et accident de travail 8 % pour le régime de retraite. Les cotisations des prestations familiales, accident de travail et soins sont à la charge exclusive de l'employeur. Les cotisations du régime de retraite sont à la charge conjointe de l'employeur (4%) et du salarié (4%). Pour le régime des soins, les cotisations sont respectivement 5% pour l'employeur et de 2% pour le salarié\" | registry:DJ:employer_ssc_rate:fd16e54322c3 | Assessable base: Rémunérations directes et indirectes, subject to the CNSS ceiling. | Components: Total 21.7% less the employee's 6% (retirement 4% + soins 2%) = 15.7%. | Source scope: Combined employer share includes family benefits (5.5%), work accident/care (8.2%) fully employer-paid, plus employer share of retirement (4%) and part of soins (5% employer/2% employee split noted separately), totaling components need aggregation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.journalofficiel.dj/texte-juridique/loi-n133-an-05-5eme-l-portant-code-du-travail/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:27.559+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"commence obligatoirement huit semaines avant la date presumee de l'accouchement et se termine six semaines apres la date de l'accouchement\" | registry:DJ:maternity_leave_weeks:3ccefb6a780a | Conversion: 8 weeks before plus 6 weeks after = 14 weeks | Applies to: private-sector employees under the Labour Code; civil servants follow a separate 9 plus 17 week formula | Payment: not stated in the quoted text | Source scope: Applies to private-sector employees under the Labour Code (14 weeks total); a separate decree gives a different 9+17 week formula for civil servants, indicating sector-specific variation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.journalofficiel.dj/texte-juridique/loi-n140-an-97-3eme-l-portant-amenagement-du-code-de-travail-de-1952/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:40.275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Quinze jours pour les travailleurs payés à l'heure ; – Un mois pour les employés, ouvriers et manœuvres – Trois mois pour les agents de\" | registry:DJ:notice_weeks:35609caecaf6 | Conversion: Months to weeks = 1 x 4.33 = 4.3. Notice varies by worker category, not by tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks (employés, ouvriers et manœuvres). | Excluded: Hourly-paid workers get fifteen days; agents de maîtrise and above get three months. The registry records the 1997 amendment's standing alongside the 2006 Code as unclear. | Source scope: Notice periods vary by worker category (hourly, employee, executive); expressed in days/months not weeks; sourced from a 1997 amendment law whose current force alongside the 2006 Labour Code (which references art. 56 notice) is unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"parental_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.journalofficiel.dj/texte-juridique/loi-n133-an-05-5eme-l-portant-code-du-travail/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:45.698+00:00","unit_caveat":null,"scope_caveat":"short_birth_permission_not_extended_scheme","notes":"\"3 jours pour la naissance d'un enfant au titre du conge parental\" | registry:DJ:parental_leave_weeks:3ccefb6a780a | Conversion: 3 calendar days / 7 = 0.4 weeks | Payment: not stated in the quoted text | Source scope: Entitlement stated in days (3 days), not weeks; this is a short birth-related leave permission rather than an extended parental leave scheme; unit conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks || no_government_figure:2026-09-17 (the quoted 5 working days is the 2025 civil service decree; the private-sector entitlement under the Labour Code is not in the capture)"},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.journalofficiel.dj/texte-juridique/loi-de-finances-n142-an-21-8eme-l-portant-budget-initial-de-letat-pour-lexercice-2022/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:52.162+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Au-dela de 2 000 001 : 45%\" | registry:DJ:personal_income_tax_top_rate:a03bd86d1fb8 | Residence basis: salary and wage income under the ITS | Source scope: Top marginal rate for salary/wage income tax (ITS); national scope, no subnational variation indicated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.journalofficiel.dj/texte-juridique/loi-n140-an-97-3eme-l-portant-amenagement-du-code-de-travail-de-1952/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:56.335+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"la periode d'essai ne peut exceder quinze jours pour les employes, ouvriers et manoeuvres payes a l'heure, un mois pour les employes, ouvriers et manoeuvres payes au mois\" | registry:DJ:probation_months:35609caecaf6 | Ladder: 15 days for hourly-paid workers, one month for monthly-paid, three months for supervisors and cadres | Source scope: Probation length varies by worker category (15 days to 3 months); sourced from 1997 amendment law of uncertain current status relative to 2006 Code. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"public_holidays","value_num":3,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/DJ","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The capture is a 1981 decree correcting a 1977 order. The registry scope records that later additions are likely and the current list cannot be confirmed from it.)"},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.egouv.dj/sousmenu/sousmenu_selected_article/166/6/1","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:15.828+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Etre age au minimum de 60 ans revolus\" | registry:DJ:retirement_age:bfb457a2ca96 | Ladder: a proportional early pension is available at 55 with a reduction | Source scope: Normal retirement age is 60; a separate proportional/early retirement scheme allows 55 with reduced pension, which is a distinct sub-category. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d3b3a48c-e596-4567-a3af-f0e43afc0088","iso2":"DJ","iso3":"DJI","country":"Djibouti","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The months quoted are a CAP on damages for unjustified dismissal, graded by employer size, not the indemnité de licenciement itself.)"},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.dm/images/Labour_Laws/Labour%20Standards%20chap89-05.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:39:27.781+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"of at least two weeks where the employee has been continuously employed by the employer for less than five years\" | registry:DM:annual_leave_days:944f34145c10 | Conversion: Two weeks on a five-day week is 10 working days. | Tenure ladder: Three weeks from five years of continuous employment; the entry-level entitlement is the value taken. | Source scope: Entitlement stated in weeks (2 or 3 weeks by tenure), not days; conversion assumption (e.g., 5 or 6 working days/week) required; currentness of this consolidated Act excerpt is uncertain. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.dm/images/Labour_Laws/Labour%20Standards%20chap89-05.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:34.913+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the working hours of an employee shall not exceed eight hours in a day and forty hours in a week\" | registry:DM:avg_weekly_hours:944f34145c10 | Source scope: Statutory ordinary hours capped at 8/day and 40/week; direct weekly figure given, no conversion needed; currentness of this Act excerpt uncertain given cited amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.gov.dm/tax-laws/corporate-income-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:51.47+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The rate is 25% on the net profit.\" | registry:DM:corporate_tax_rate:d2628d83a630 | Source scope: National corporate tax rate stated without special-zone exceptions noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"employee_ssc_rate","value_num":6.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The page gives 14.50% payable ON BEHALF OF an employee without isolating the employee's own share, and the registry records that it conflicts with the 14.25% combined figure on the FAQ page.)"},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"employer_ssc_rate","value_num":7.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The FAQ gives only the combined employer-plus-employee rate (14.25%, labelled 2024) and does not separate the employer share.)"},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.dm/images/Labour_Laws/Labour%20Standards%20chap89-05.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:28.377+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"a period not exceeding nine weeks commencing on the actual date of confinement\" | registry:DM:maternity_leave_weeks:944f34145c10 | Conversion: a minimum 3 weeks before confinement plus up to 9 weeks after = 12 weeks | Payment: not stated in the quoted text | Source scope: Total maternity leave computed from pre-confinement (min 3 weeks) plus post-confinement (up to 9 weeks, min 6 weeks) periods; currentness of this Act excerpt uncertain given cited amendments (36 of 1983, 16 of 1991). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"min_wage_monthly","value_num":1560,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XCD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"notice_weeks","value_num":5.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.dm/images/Labour_Laws/Protection%20of%20Employment%20chap89-02.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:43.066+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"one month, where the employee's period of continuous employment with the employer is less than ten years\" | registry:DM:notice_weeks:66eb47b9df02 | Conversion: Protection of Employment Act, monthly-paid employees. Months to weeks = months x 4.33; the page gives two months at ten years or more. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 1 month = 4.3 weeks; 10y: 2 months = 8.7 weeks. Average of the three = 5.8 weeks. | Excluded: Employees paid less often than monthly are on a different rule. | Source scope: Notice period stated in months (one or two months depending on tenure) for monthly-paid employees; different rule for employees paid less than monthly (one week/one month via employee-initiated termination); conversion to weeks needed; currentness of Act excerpt uncertain given amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.dm/images/Labour_Laws/Labour%20Standards%20chap89-05.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:12.174+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the employer shall pay the employee for the overtime at a rate of wages not less than one and one-half times his regular rate\" | registry:DM:overtime_premium_pct:944f34145c10 | Conversion: one and one-half times the regular rate = a 50% premium | Source scope: Standard overtime premium of 1.5x regular wage stated; currentness of this consolidated Act excerpt uncertain given cited amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks || no_government_figure:2026-09-17 (the page states only that the Social Security Act makes no provision for a paternity benefit; whether a leave entitlement exists in labour law is not addressed)"},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ird.gov.dm/customer-service/current-income-tax-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:53.029+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"80,001 and above on ever dollar in excess of 80,001 tax @ 35%\" | registry:DM:personal_income_tax_top_rate:489b3396ad4a | Excluded: a 2026 announcement indicates replacement with a flat 10% rate | Source scope: Top marginal rate of 35% stated but a 2026 announcement suggests replacement with a flat 10% rate; original page's effective date/version unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.dm/images/Labour_Laws/Protection%20of%20Employment%20chap89-02.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:57.379+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"\"probation period\" means the period of six months following the date on which the employment of an employee by an employer commences\" | registry:DM:probation_months:66eb47b9df02 | Excluded: a shorter period may be agreed with the employee or trade union | Source scope: Default probation period of six months, or shorter as agreed between employer and employee/trade union; currentness of this Act excerpt uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dominica.gov.dm/about-dominica/public-holidays","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dss.dm/faq/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:16.636+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an Insured Person is only required to pay contributions between the ages of 16 and the Pensionable Age of 65\" | registry:DM:retirement_age:131db0fccfb0 | Applies to: the Social Security pensionable age | Source scope: Pensionable/retirement age of 65 stated under Social Security scheme; may not equal a separate general statutory retirement age for employment purposes, if one exists. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"severance_weeks","value_num":9.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dss.dm/benefits/redundancy/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:43.466+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Not exceeding five years, the Redundancy payable shall be an amount equal to one week's pay for each year that the employee was so employed, plus two weeks pay for each year in excess of three years. Exceeding five years, but not exceeding ten years, the Redundancy payable shall be an amount equal to nine weeks pay, plus two weeks pay for each year in excess of five years\" | registry:DM:severance_weeks:2bb0b3603505 | Conversion: Already stated in weeks of pay; no conversion. | Tenure ladder: 1y: 0 weeks (the benefit requires at least three years' continuous employment); 5y: 5 + 4 = 9 weeks; 10y: 9 + 10 = 19 weeks. Average of the three = 9.3 weeks. | Excluded: Redundancy only, certain employee categories excluded, capped at 52 weeks. | Source scope: Applies specifically to redundancy termination under Protection of Employment Act, with excluded employee categories, and capped at 52 weeks; not general severance for all termination types. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"564e29b7-314f-4d92-8aeb-9207dfb9f2d1","iso2":"DM","iso3":"DMA","country":"Dominica","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ird.gov.dm/tax-laws/value-added-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:44.411+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The tax is imposed at a rate of 15% of the value of every taxable supply\" | registry:DM:vat_rate:6401945d9725 | Reduced rates: 10% for accommodation and diving activity | Source scope: Standard 15% rate stated with a reduced 10% rate for accommodations/diving activity as an explicit exception. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"annual_leave_days","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mt.gob.do/wp-content/uploads/2024/07/codigo_de_trabajo.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The capture reaches articles 178 to 180 (accrual for part years) but not article 177, which states the full-year entitlement. No sentence in the capture carries the annual figure.)"},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"avg_weekly_hours","value_num":44,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mt.gob.do/wp-content/uploads/2024/07/codigo_de_trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:35.314+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"No podra exceder de ocho horas por dia ni de cuarenta y cuatro horas por semana\" | registry:DO:avg_weekly_hours:bb2711c8b0fb | Source scope: Currentness uncertain because document is undated PDF reproduction of Ley 16-92 with possible subsequent amendments not visible in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"corporate_tax_rate","value_num":27,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-25","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"27% on the taxable income: General for all taxpayers with income of up to one billion Dominican pesos 00/100 (RD$1,000,000,000.00). 30% on the taxable income: Transitional basis and applicable only fo\""},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"employee_ssc_rate","value_num":5.92,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"employer_ssc_rate","value_num":15.41,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mt.gob.do/wp-content/uploads/2024/07/codigo_de_trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:28.785+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"El descanso pre y post-natal nunca sera menor, en conjunto, de doce semanas\" | registry:DO:maternity_leave_weeks:bb2711c8b0fb | Payment: not stated in the quoted text | Excluded: a CNSS normativa states 14 weeks per ILO Convention 183 for subsidy purposes | Source scope: Code text states 12 weeks minimum; a more recent CNSS normativa (separate source) states 14 weeks per ILO Convention 183, indicating this Labour Code text may be superseded for subsidy purposes. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"min_wage_monthly","value_num":19450,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"DOP","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"notice_weeks","value_num":3.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mt.gob.do/wp-content/uploads/2024/07/codigo_de_trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:43.862+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1. Después de un trabajo continuo no menor de tres meses ni mayor de seis, con un mínimo de siete días de anticipación; 2. Después de un trabajo continuo que exceda de seis meses y no sea mayor de un año, con un mínimo de catorce días de anticipación; 3. Después de un año de trabajo continuo, con un mínimo de veintiocho días de anticipación.\" | registry:DO:notice_weeks:bb2711c8b0fb | Conversion: Código de Trabajo, desahucio. Days to weeks = days / 7. | Tenure ladder: 1y: 14 days = 2.0 weeks (tier 2 runs to and includes one year); 5y: 28 days = 4.0 weeks; 10y: 4.0 weeks. Average of the three = 3.3 weeks. | Source scope: Notice periods stated in days (7/14/28) tied to service length under desahucio; requires conversion assumption to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"paternity_leave_weeks","value_num":0.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mt.gob.do/wp-content/uploads/2024/07/codigo_de_trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:32.75+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"dos dias para el caso de alumbramiento de la esposa o de la companera debidamente registrada en la empresa\" | registry:DO:paternity_leave_weeks:bb2711c8b0fb | Conversion: 2 calendar days / 7 = 0.3 weeks | Payment: paid | Source scope: Entitlement stated as 2 days paid leave for childbirth of spouse/partner, requiring unit conversion from days to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-08-25","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://docs.republica-dominicana.justia.com/nacionales/leyes/ley-139-97.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (Article 165 states that days declared non-working by the Constitution or by law are paid rest days. It does not enumerate them, and the capture holds no list.)"},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dida.gob.do/wp-content/uploads/2025/04/13-ABC-del-SDSS-Pension-por-Vejez-No.-13.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:17.038+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tener la edad de sesenta (60) anos y haber cotizado 360 cotizaciones\" | registry:DO:retirement_age:5e727f02664f | Applies to: the AFP contributory old-age pension; the public-sector and old Seguro Social regimes also use 60 with different contribution requirements | Source scope: Applies to the AFP (CCI) contributory old-age pension regime; different rules exist for public-sector Ley 379-81 and old Seguro Social Ley 1896-48 regimes, also stating 60 years but different contribution requirements. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"severance_weeks","value_num":22.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The registry quote reaches the first two tiers of the auxilio de cesantía (six days at three to six months) and the capture does not carry article 80's full schedule, so the 5- and 10-year rungs cannot be read.)"},{"country_id":"6fc1b1e2-fb25-4d4b-9560-70e979485fe7","iso2":"DO","iso3":"DOM","country":"Dominican Republic","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-25","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.leganet.cd/Legislation/DroitSocial/Code%20du%20travail.%20loi.2002.htm","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.droitcongolais.info/files/823.04.13-Arrete-du-9-avril-2013_Application-du-code-du-travail_horaire.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:27.737+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la duree legale de travail qui ne peut exceder quarante-cinq heures par semaine et neuf heures par jour\" | registry:CD:avg_weekly_hours:9c229e37e77a | Source scope: Statutory ordinary weekly hours (45h/week, 9h/day) as set by ministerial decree implementing Labour Code article 119; national scope with sector-specific derogations noted elsewhere in Code. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.gouv.cd/wp-content/uploads/2025/10/CODE-DES-IMPOTS-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:45.767+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux de l'impot professionnel est fixe a 30% sur les benefices et profits des personnes morales et physiques soumises au regime de droit commun\" | registry:CD:corporate_tax_rate:23713ec47640 | Reduced rates: 1-2% of turnover for small and micro enterprises | Source scope: Standard corporate rate 30%; reduced rates exist for small/micro enterprises (1-2% turnover-based). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.cd/?page_id=1388","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:23.07+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Pour la branche des pensions : 10% dont 5% à charge de l'employeur et 5% à charge du travailleur ; Pour la branche de risque professionnel : 1,5% à charge exclusive de l'employeur ; Pour la branche des prestations aux familles : 6,5% à charge exclusive de l'employeur.\" | registry:CD:employee_ssc_rate:accd8b65e89a | Assessable base: Rémunération under the CNSS general regime. Pensions is the only branch with an employee share. | Excluded: Public agents are under the separate CNSSAP scheme. | Source scope: Applies to CNSS general regime; employee contributes only to pension branch (5%); risk and family branches are employer-only. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"employer_ssc_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.cd/?page_id=1388","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:23.479+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Pour la branche des pensions : 10% dont 5% à charge de l'employeur et 5% à charge du travailleur ; Pour la branche de risque professionnel : 1,5% à charge exclusive de l'employeur ; Pour la branche des prestations aux familles : 6,5% à charge exclusive de l'employeur.\" | registry:CD:employer_ssc_rate:accd8b65e89a | Assessable base: Rémunération under the CNSS general regime. | Components: Pensions 5% + occupational risk 1.5% + family benefits 6.5% = 13%, all three itemised in the same passage. | Excluded: Public agents are under the separate CNSSAP scheme. | Source scope: Applies to CNSS general regime (private sector employees); separate CNSSAP scheme exists for public agents with different rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.cd/?page_id=1411","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:21.062+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"conge de maternite qui est de six (6) semaines avant l'accouchement et huit (8) semaines apres l'accouchement\" | registry:CD:maternity_leave_weeks:08c5f9fa4304 | Conversion: 6 weeks before plus 8 weeks after = 14 weeks | Payment: paid through the CNSS | Ladder: extendable by 21 days | Source scope: Total 14 weeks (6 pre + 8 post) with possible 21-day extension; national CNSS scheme. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"min_wage_monthly","value_num":43680,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.droitcongolais.info/files/822.04.08-Arrete-du-30-avril-2008-_SMIG.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:40.771+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Le taux journalier du salaire minimum interprofessionnel garanti (SMIG) est fixe a 1.680 FC\" | registry:CD:min_wage_monthly:1d1ad85ad97f | Currency: CDF | Pay basis: daily | Conversion: CDF 1,680 a day x 26 days a month, the multiplier the ordinance itself gives = CDF 43,680 | Source scope: Rate is stated as a daily rate (FC/day) with an explicit multiplier of 26 for monthly conversion given in the ordinance itself; no explicit official monthly figure quoted; also this 2008 rate may have been superseded by later decrees not in the excerpts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"notice_weeks","value_num":7.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=COD&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T23:19:17.214582+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice calculated under LC s.64/Ministerial Order s.6 (categories 1-5): 14 days base + 7 days per year of service. No statutory redundancy/severance pay under the Labour Code; commercial-sector MOU se"},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"overtime_premium_pct","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.cd/wp-content/uploads/2020/12/Les-Codes-Larcier-t.IV-Droit-du-Travail-et-de-la-Securite-sociale.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:07.605+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"a) 30 % pour chacune des six premieres heures effectuees au-dela de la duree legale hebdomadaire du travail\" | registry:CD:overtime_premium_pct:73cb135f7608 | Ladder: 30% for the first six hours beyond the legal week, then 60% and 100% | Source scope: Tiered overtime premiums (30%/60%/100%) from a 1968 ministerial decree reproduced in a 2003 codified compilation; current applicability generally referenced by the 2013 decree but exact rates not repeated there. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks"},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.gouv.cd/impot-sur-le-revenu-des-personnes-physiques-irpp/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:46.882+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"En aucun cas, l'impot calcule ne peut depasser 30 % de la base imposable.\" | registry:CD:personal_income_tax_top_rate:eca6b116d29e | Ladder: the top bracket rate is 40% but the tax computed may not exceed 30% of the taxable base | Source scope: Top marginal bracket rate is 40% but overall cap of 30% of taxable base also stated; both figures present in source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.droitcongolais.info/files/143.03.23_Ordonnance-du-30-mars-2023_jours-feries.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:04.412+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La liste des jours fériés en République démocratique du Congo est fixée comme suit: - le 1er janvier: Nouvel an - le 4 janvier: Journée des Martyrs de l'indépendance - le 16 janvier: Journée du héros national Laurent Désiré Kabila - le 17 janvier: Journée du héros national Patrice Emery Lumumba - le 6 avril: Journée du combat de Simon Kimbangu et de la conscience africaine - le 1er mai: Fête du travail - le 17 mai: Journée des Forces armées - le 30 juin: Journée de l'indépendance - le 1er août: Fête des parents - le 25 décembre: Noël\" | registry:CD:public_holidays:b679de9e9291 | Conversion: Ordonnance 23-042 lists 10 days. | Source scope: National official holiday list, 2023 ordinance superseding 2014 list; 10 holidays enumerated; applies nationwide. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.cd/?page_id=1421","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:10.086+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"avoir au moins 60 ans d'age (date d'ouverture de droit uniforme pour l'homme et la femme)\" | registry:CD:retirement_age:a8f995a627d6 | Applies to: the CNSS private-sector scheme, uniform for men and women; public agents follow CNSSAP | Source scope: Applies to CNSS general private-sector social security pension scheme; a separate scheme (CNSSAP) governs public agents with different conditions per that page (age or seniority per applicable statute plus 180 months contributions). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=COD&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile."},{"country_id":"b000ac43-475a-4b23-b857-195586506f4d","iso2":"CD","iso3":"COD","country":"DR Congo","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.gouv.cd/wp-content/uploads/2025/10/TVA-CORRIGE.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:38.716+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taux normal : 16% applicable a toutes les operations imposables.\" | registry:CD:vat_rate:190f740fe57d | Reduced rates: 8% for specified necessities and domestic air tickets, 0% for exports | Source scope: Also lists reduced rate 8% for certain necessity goods and domestic air tickets, and 0% for exports; general rule is 16%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"annual_leave_days","value_num":11,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ecuadorencifras.gob.ec/LOTAIP/2017/DIJU/diciembre/LA2_OCT_DIJU_CODIGO%20TRABAJO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:39:29.792+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 15 (2026-01-01): no note recorded || \"Todo trabajador tendrá derecho a gozar anualmente de un período ininterrumpido de quince días de descanso\" | registry:EC:annual_leave_days:7f46c86a5120 | Conversion: An uninterrupted period of 15 días is a calendar-day entitlement; that is 11 working days (15 minus two weekend days per completed week). | Tenure ladder: One extra day per year of service beyond five years, capped at 15 extra; the entry-level entitlement is the value taken. | Source scope: Base entitlement is 15 days annually with additional day per year of service beyond 5 years (capped at 15 extra days); age-based variations also present. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ecuadorencifras.gob.ec/LOTAIP/2017/DIJU/diciembre/LA2_OCT_DIJU_CODIGO%20TRABAJO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:36.119+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"que se labore en jornadas que excedan las ocho horas diarias, siempre que no supere el maximo de 40 horas semanales\" | registry:EC:avg_weekly_hours:7f46c86a5120 | Source scope: Stated as statutory ordinary working hours (8 hours/day, 40 hours/week cap); night/special/adolescent jornadas differ per same code. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sri.gob.ec/impuesto-renta","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:52.301+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"aplicaran la tarifa del 25% sobre su base imponible\" | registry:EC:corporate_tax_rate:f781627d4981 | Source scope: General corporate rate; various adjustments (+/-) apply for specific situations as described in same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"employee_ssc_rate","value_num":9.45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.iess.gob.ec/documents/13718/54965/Tasasdeaportacion.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:45.883+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"TOTAL 9.45 11.15 20.60\" | registry:EC:employee_ssc_rate:7d18a57710b3 | Assessable base: Materia gravada for private-sector dependent workers under the IESS contribution table; the columns are employee, employer and total. | Components: The IESS table's employee column across all branches, totalling 9.45%. | Excluded: Public sector and banking (11.45%) and temporary sugar workers are on separate rows of the same table. | Source scope: Applies to private-sector dependent workers; rate varies for public sector/banking (11.45%) and other categories shown separately in same table. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"employer_ssc_rate","value_num":11.15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.iess.gob.ec/documents/13718/54965/Tasasdeaportacion.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:46.294+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"TOTAL 9.45 11.15 20.60\" | registry:EC:employer_ssc_rate:7d18a57710b3 | Assessable base: Materia gravada for private-sector dependent workers under the IESS contribution table. | Components: The IESS table's employer column across all branches, totalling 11.15%. | Excluded: Public sector, banking and temporary sugar workers are on separate rows. The table carries no date. | Source scope: Applies to private-sector dependent workers; other categories (public sector, banking, temporary sugar workers) have different rates listed separately in same document; date of table not stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"maternity_leave_weeks","value_num":8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ecuadorencifras.gob.ec/LOTAIP/2017/DIJU/diciembre/LA2_OCT_DIJU_CODIGO%20TRABAJO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:29.665+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la remuneracion que perciban las mujeres durante el periodo de dos semanas anteriores al parto y seis semanas posteriores al mismo\" | registry:EC:maternity_leave_weeks:7f46c86a5120 | Conversion: 2 weeks before plus 6 weeks after = 8 weeks | Payment: remuneration during the period | Source scope: Total 8 weeks (2 pre-natal + 6 post-natal) stated directly in weeks; matches field units exactly. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"min_wage_monthly","value_num":470,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"USD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured codification runs to 2017 and gives no current figure)"},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The fifteen days quoted are the notice an EMPLOYEE gives on desahucio, not the employer's obligation on dismissal.)"},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ecuadorencifras.gob.ec/LOTAIP/2017/DIJU/diciembre/LA2_OCT_DIJU_CODIGO%20TRABAJO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:13.209+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"el empleador pagara la remuneracion correspondiente a cada una de las horas suplementarias con mas un cincuenta por ciento de recargo\" | registry:EC:overtime_premium_pct:7f46c86a5120 | Excluded: 100% for hours between midnight and 06:00 | Source scope: 50% surcharge for daytime overtime (up to midnight) and 100% for hours between midnight and 6am; national rule under Labour Code Art. 55. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"parental_leave_weeks","value_num":39,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ecuadorencifras.gob.ec/LOTAIP/2017/DIJU/diciembre/LA2_OCT_DIJU_CODIGO%20TRABAJO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:46.533+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"tendran derecho a una licencia opcional y voluntaria sin remuneracion, hasta por nueve (9) meses adicionales\" | registry:EC:parental_leave_weeks:7f46c86a5120 | Conversion: up to 9 additional months x 4.33 weeks = 39 weeks | Payment: unpaid and optional | Source scope: Unpaid optional parental leave stated in months (up to 9 months), not weeks; conversion assumption needed; leave is unpaid. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"paternity_leave_weeks","value_num":1.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ecuadorencifras.gob.ec/LOTAIP/2017/DIJU/diciembre/LA2_OCT_DIJU_CODIGO%20TRABAJO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:33.593+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"padre tiene derecho a licencia con remuneracion por diez dias por el nacimiento de su hija o hijo\" | registry:EC:paternity_leave_weeks:7f46c86a5120 | Conversion: 10 calendar days / 7 = 1.4 weeks | Payment: with remuneration | Ladder: 5 more days for multiple or caesarean births, 8 for premature or special care, 25 for severe illness or disability | Source scope: Entitlement stated in calendar days (10, +5 for multiple/cesarean births, +8 for premature/special care, +25 for severe illness/disability), not weeks; conversion to weeks not performed here. Document is a labour code compilation without a clear indication of the current in-force consolidation date. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"personal_income_tax_top_rate","value_num":37,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sri.gob.ec/o/sri-portlet-biblioteca-alfresco-internet/descargar/37f31cf2-e613-49d8-8593-46589dc4219c/Tablas%20de%20c%C3%A1lculo%20de%20Impuesto%20a%20la%20Renta.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:53.883+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"105.580 en adelante 23.594 37%\" | registry:EC:personal_income_tax_top_rate:7389bc386853 | Source scope: Latest year shown is 2023 (37% top rate); current year rate not confirmed in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ecuadorencifras.gob.ec/LOTAIP/2017/DIJU/diciembre/LA2_OCT_DIJU_CODIGO%20TRABAJO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:58.208+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"podra senalarse un tiempo de prueba, de duracion maxima de noventa dias\" | registry:EC:probation_months:7f46c86a5120 | Conversion: 90 days / 30 = 3 months | Excluded: 15 days for domestic service | Source scope: Maximum probation period given in days (90 days; 15 days for domestic service), not months; conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.asambleanacional.gob.ec/es/blogs/esther-ortiz/47385-pleno-aprobo-ley-de-feriados-este-25-de","effective_date":"2026-09-12","verified_at":"2026-09-16T23:39:30.204+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"cada año, los ecuatorianos tendrán siempre la misma cantidad de días de feriados nacionales, que serán 11\" | registry:EC:public_holidays:48d18ca44576 | Excluded: Local and provincial holidays are additional and vary. | Source scope: This is a 2016 news article about a legislative reform; applies nationally to both public and private sectors per the text, but does not include current updated calendar; local/provincial holidays vary additionally as noted in the Labour Code excerpt. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.iess.gob.ec/es/web/guest/jubilacion-ordinaria-vejez","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:17.444+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"60 anos o mas 360 o mas 30 o mas\" | registry:EC:retirement_age:a391b2ae08a3 | Ladder: 60 with 30 years of contributions, 65 with 15, 70 with 10, or any age with 40 | Source scope: Multiple age/contribution-year combinations exist (60/30yrs, 65/15yrs, 70/10yrs, any age/40yrs); not a single fixed retirement age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"severance_weeks","value_num":31.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The one year of remuneration quoted is the indemnity in an ineffective-dismissal scenario, not a severance schedule by years of service. The general art. 188 indemnity is not in the capture.)"},{"country_id":"1013a6d8-8f72-4d2d-ae71-0259da293dfd","iso2":"EC","iso3":"ECU","country":"Ecuador","field_key":"vat_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sri.gob.ec/en/impuesto-al-valor-agregado-iva","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:45.239+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La tarifa del Impuesto al Valor Agregado (IVA) vigente es del 0% y del 13%\" | registry:EC:vat_rate:3ca30ae94493 | Reduced rates: 0% for specified supplies | Source scope: Note: table in same page shows earlier temporary rate of 15% for 2024 and 8% for tourism periods; general current rate stated as 13%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://eta.gov.eg/sites/default/files/2026-03/law.no_.14.of_.2025.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:39:31.382+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"خمسة عشر يوما فى السنة الأولى\" | registry:EG:annual_leave_days:c5ee0aa8c133 | Conversion: Fifteen days in the first year, stated in the leave days the Labour Law counts, which exclude weekly rest and official holidays. | Tenure ladder: 21 days from the second year, 30 after ten years of service or age 50, and 45 for persons with disabilities; the entry-level entitlement is the value taken. | Source scope: Annual leave scales with tenure: 15 days in first year, 21 days from second year, 30 days after 10 years or age 50, 45 days for persons with disabilities; figures are in days matching the field's native unit. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2025-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Egypt Labour Law 14/2025 (in force 1 Sep 2025) (8h/day, 48h/week)"},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"corporate_tax_rate","value_num":22.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-02-04","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"employee_ssc_rate","value_num":11,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The rate is from Law 79/1975, which Law 148/2019 replaced. The registry records the superseding law as not present in the captured text.)"},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"employer_ssc_rate","value_num":18.75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-07-05T05:18:26.7451+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. [EB-838 PwC verify 2026-07-05: corroborated by PwC — employer social insurance 18.75% of insurance salary. Confidence raised to high (dual-sourced ISSA + PwC).] || no_government_figure:2026-09-17 (Same superseded law, same reason.)"},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"maternity_leave_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://eta.gov.eg/sites/default/files/2026-03/law.no_.14.of_.2025.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:30.548+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The female worker is entitled to maternity leave for a period of four months\" | registry:EG:maternity_leave_weeks:c5ee0aa8c133 | Conversion: 4 months x 4.33 weeks = 17.3 weeks | Applies to: article 54 of Law 14/2025; at least 45 days must fall after the birth and the entitlement is capped at three occurrences over a career | Payment: not stated in the quoted text | Source scope: Maternity leave stated in months (four months total, with at least 45 days after birth) under Article 54; requires conversion to weeks; capped at three occurrences over career. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"min_wage_monthly","value_num":7000,"value_text":null,"value_jsonb":null,"unit":null,"currency_code":"EGP","source_tier":"machine_extracted","source_id":"manual","source_label":"manual","source_url":"https://english.ahram.org.eg/News/565125.aspx","effective_date":"2025-03-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PRIVATE-sector minimum wage: EGP 7,000/month since 2025-03-01. The widely reported EGP 8,000 from July 2026 is the PUBLIC-sector minimum; the National Council of Wages had set no matching private rate as of 2026-08-14, so EGP 7,000 remains the floor binding on private employers and EORs."},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"notice_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.legalmondo.com/2025/07/egypt-termination-of-employment-contracts-under-new-labour-law/","effective_date":"2025-09-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"EB termination-index re-verification 2026-08-02. Labour Law No. 14 of 2025 (in force 2025-09-01) sets a flat three-month notice period for indefinite-term contracts regardless of tenure, replacing the old two-month/three-month split at ten years. 3 months = 13.0 weeks at 1/5/10y. Replaces stored 8.7 weeks. The severance figure of 26.7 weeks is confirmed unchanged (1 month per year for the first 5 years, 1.5 months thereafter)."},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"overtime_premium_pct","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://eta.gov.eg/sites/default/files/2026-03/law.no_.14.of_.2025.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:14.057+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"not less than the wage due to the worker plus (35%) for a daytime working hour, and (70%) for a night hour\" | registry:EG:overtime_premium_pct:c5ee0aa8c133 | Excluded: 70% for night hours; rest-day work at double pay plus a substitute day off | Source scope: Overtime premium differs by day (35%) vs night (70%) hours under Article 121; rest-day work compensated at double pay (100%) plus a substitute day off. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"paternity_leave_weeks","value_num":0.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 1 calendar days -> 0.1 weeks"},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"personal_income_tax_top_rate","value_num":27.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-02-04","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://eta.gov.eg/sites/default/files/2026-03/law.no_.14.of_.2025.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:58.63+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The probation period in the employment contract shall be fixed for a period not exceeding three months\" | registry:EG:probation_months:c5ee0aa8c133 | Applies to: article 90 of Law 14/2025; probation may be used once per employer | Source scope: Probation period capped at three months per Article 90 of the new Labour Law; applies once only per employer. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"public_holidays","value_num":21,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.presidency.eg/ar/%D9%85%D8%B5%D8%B1/%D8%A7%D9%84%D8%B9%D8%B7%D9%84%D8%A7%D8%AA-%D8%A7%D9%84%D8%B1%D8%B3%D9%85%D9%8A%D8%A9/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:39:31.79+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"العطلات الرسمية لعام ٢٠٢٦ الأربعاء ٠٧ يناير عيد الميلاد المجيد الخميس ٢٩ يناير ثورة ٢٥ يناير وعيد الشرطة الخميس ١٩ مارس - الإثنين ٢٣ مارس عيد الفطر المبارك الإثنين ١٣ أبريل عيد شم النسيم السبت ٢٥ أبريل عيد تحرير سيناء الخميس ٠٧ مايو بمناسبة عيد العمال الثلاثاء ٢٦ مايو وقفة عيد الأضحى المبارك الأربعاء ٢٧ مايو - الأحد ٣١ مايو عيد الأضحى المبارك الخميس ١٨ يونيو بمناسبة رأس السنة الهجرية الخميس ٠٢ يوليو بمناسبة ثورة ٣٠ يونيو الخميس ٢٣ يوليو ثورة ٢٣ يوليو ١٩٥٢ الخميس ٢٧ أغسطس بمناسبة المولد النبوي الشريف الثلاثاء ٠٦ أكتوبر عيد القوات المسلحة\" | registry:EG:public_holidays:5db91b8067e9 | Conversion: Days counted, not entries: the two Eid ranges are five days each, so the thirteen entries of the 2026 presidency calendar are 21 days. | Source scope: Lists the official 2026 national holiday calendar with specific dates; does not state whether all are guaranteed paid leave for private-sector employees, and some dates (Islamic calendar holidays) shift yearly. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Egypt 60 (Law 148/2019 phases to 65 by 2040) || no_government_figure:2026-09-17 (the quoted condition refers to the retirement age without stating the number, and the capture is Law 79/1975, which later unified insurance laws have amended)"},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"severance_weeks","value_num":26.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.legalmondo.com/2025/07/egypt-termination-of-employment-contracts-under-new-labour-law/","effective_date":"2025-09-01","verified_at":"2026-07-06T00:21:27.922905+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Egypt Labour Law No. 14/2025 (in force 2025-09-01), economic/redundancy termination severance: 1 month per year of service for the first 5 years, then 1.5 months per year from year 6. Normalised to the index convention (avg over 1/5/10-yr tenure, economic dismissal, weeks): 1yr=1mo=4.33w, 5yr=5mo=21.65w, 10yr=12.5mo=54.17w -> avg 26.7. NOTE: the widely-cited \"2 months per year\" is the penalty for ARBITRARY/unlawful dismissal (Arts 164-165), NOT the economic-redundancy severance. Corroborated by Legalmondo + ICLG/Mondaq analyses and consistent with the prior ILO EPLex / World Bank value (26.7). [EB-831 2026-07-06: corrects the earlier 46.2w, which mistakenly used the arbitrary-dismissal 2mo/yr penalty; confidence raised to high.]"},{"country_id":"c7808994-a25f-4431-8dfb-76b8759cbf2b","iso2":"EG","iso3":"EGY","country":"Egypt","field_key":"vat_rate","value_num":14,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-02-04","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the quoted table gives a 1% rate for one vehicle category; the standard VAT rate is not in the captured excerpt)"},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"annual_leave_days","value_num":11,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.csj.gob.sv/wp-content/uploads/2021/06/10-Co%CC%81digo-de-Trabajo-de-El-Salvador-Vacacio%CC%81n-anual-remunerada.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:06.413+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 15 (2026-01-01): no note recorded || \"Después de un año de trabajo continuo ... los trabajadores tendrán derecho a un periodo de vacaciones cuya duración será de quince días\" | registry:SV:annual_leave_days:83c83c26df28 | Conversion: The 15 días of article 177 are calendar days; that is 11 working days (15 minus two weekend days per completed week). | Excluded: A minimum of 200 days worked in the year is required for the full entitlement. | Source scope: Requires minimum 200 days worked in the year to qualify for full entitlement. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"avg_weekly_hours","value_num":44,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtps.gob.sv/2020/10/26/cuantas-horas-debo-trabajar-al-dia/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:19.39+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la jornada laboral esta conformada por 8 horas en el dia (diurna) o 7 horas en la noche (nocturna) por lo que a la semana se debe trabajar un total de 44 horas diurna o 39 nocturnas\" | registry:SV:avg_weekly_hours:a8de78fa7ec9 | Ladder: 44 hours daytime, 39 night; hazardous work 39/36 and minors 34 | Source scope: Different maxima apply to hazardous work (39/36 hrs) and minors (34 hrs); daytime vs nighttime distinction requires noting which figure is used as standard. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mh.gob.sv/wp-content/uploads/2020/11/PMHDC9344.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:29.014+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Se incrementa la tasa del impuesto del 25% al 30% sobre la renta neta.\" | registry:SV:corporate_tax_rate:f3246dc953f8 | Reduced rates: 25% for taxpayers with annual taxable income at or below the stated threshold | Source scope: This is a 2011 news bulletin describing a 2012 reform; current in-force corporate rate not independently reconfirmed as of 2026. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"employee_ssc_rate","value_num":7.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ssf.gob.sv/wp-content/uploads/2023/02/Ley-Integral-del-Sistema-de-Pensiones.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:12.52+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La tasa de cotización del Sistema será del dieciséis por ciento (16%) sobre el ingreso base de cotización, correspondiendo el siete punto veinticinco por ciento (7.25%) al trabajador y el ocho punto setenta y cinco por ciento (8.75%) al empleador.\" | registry:SV:employee_ssc_rate:f797da782a70 | Assessable base: Ingreso base de cotización under the Ley Integral del Sistema de Pensiones. | Excluded: The ISSS health contribution is a separate scheme and is not in this law. | Source scope: This rate (7.8%) applies specifically to pensioners' health contributions, not the general employee pension/ISSS contribution rate for active workers; other cotización obligations (Art.13) are mentioned but rates not quantified in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"employer_ssc_rate","value_num":8.75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ssf.gob.sv/wp-content/uploads/2023/02/Ley-Integral-del-Sistema-de-Pensiones.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:12.943+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La tasa de cotización del Sistema será del dieciséis por ciento (16%) sobre el ingreso base de cotización, correspondiendo el siete punto veinticinco por ciento (7.25%) al trabajador y el ocho punto setenta y cinco por ciento (8.75%) al empleador.\" | registry:SV:employer_ssc_rate:f797da782a70 | Assessable base: Ingreso base de cotización under the Ley Integral del Sistema de Pensiones. | Excluded: The ISSS health contribution is a separate scheme and is not in this law. | Source scope: Text is truncated mid-sentence before stating employer vs employee split; only pension system (not full social security incl. ISSS health) rate is shown; currentness of this consolidated law version uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"income_tax_brackets","value_num":null,"value_text":"4 bands, 0%–30% (2014)","value_jsonb":[{"to":4064,"from":0,"rate":0},{"to":9142.86,"from":4064.01,"rate":10},{"to":22857.14,"from":9142.87,"rate":20},{"to":null,"from":22857.15,"rate":30}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.transparenciafiscal.gob.sv/downloads/pdf/DC5811_Ley_del_Impuesto_sobre_la_Renta_con_reformas_al_2014.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:07.256+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"I TRAMO $ 0.01 $ 4,064.00 EXENTO II TRAMO $ 4,064.01 $ 9,142.86 10% III TRAMO $ 9,142.87 $ 22,857.14 20% IV TRAMO $ 22,857.15 EN ADELANTE 30%\" | registry:SV:income_tax_brackets:c61f932b4c0d | Currency: USD | Tax year: 2014 | Residence basis: individuals | Source scope: Document titled 'con reformas al 2014' - later reforms/updates to brackets not confirmed as reflected. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.asamblea.gob.sv/sites/default/files/documents/dictamenes/B0BA89A6-F294-4FE4-98EB-9EF4C44ABA44.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:15.606+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"se reformo el Codigo de Trabajo estableciendose que la licencia por maternidad se incrementaria a dieciseis semanas\" | registry:SV:maternity_leave_weeks:9f7299a5a46b | Applies to: the 2015 reform of the Codigo de Trabajo, the Ley del Servicio Civil and the Ley de Asuetos | Payment: not stated in the quoted text | Source scope: Sourced from a legislative dictamen referencing the 2015 reform; confirms 16-week maternity leave duration under Código de Trabajo, Ley del Servicio Civil, and Ley de Asuetos for public employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"min_wage_monthly","value_num":408.8,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jurisprudencia.gob.sv/DocumentosBoveda/D/2/2020-2029/2025/05/10A4DA.PDF","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:21.837+00:00","unit_caveat":null,"scope_caveat":"sectoral_rates_no_single_national","notes":"\"Comercio y servicios $408.80 $13.440 $1.680\" | registry:SV:min_wage_monthly:2c31da84e521 | Currency: USD | Pay basis: monthly | Applies to: the commerce and services sector; El Salvador sets the minimum wage by economic sector | Source scope: Table gives monthly, daily and hourly rates by economic sector (comercio/servicios, industria, maquila, agrícola, etc.); multiple sector-specific monthly figures exist, not a single national monthly minimum wage. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.asamblea.gob.sv/sites/default/files/documents/decretos/AD778A29-F1B3-495E-AE19-E2B05D93685D.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:05.588+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"POR TRES DIAS EN CASO DE PATERNIDAD POR NACIMIENTO O ADOPCION\" | registry:SV:paternity_leave_weeks:da46d9f63ef6 | Conversion: 3 calendar days / 7 = 0.4 weeks | Payment: not stated in the quoted text | Source scope: Entitlement stated in days (3 days), original unit differs from weeks; conversion policy needed if expressing in weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.transparenciafiscal.gob.sv/downloads/pdf/DC5811_Ley_del_Impuesto_sobre_la_Renta_con_reformas_al_2014.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:38.112+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"IV TRAMO $ 22,857.15 EN ADELANTE 30%\" | registry:SV:personal_income_tax_top_rate:c61f932b4c0d | Source scope: Document labeled with reforms only through 2014; a later boletín (2011) confirms same 30% top rate remains, but currentness beyond that not verified. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.csj.gob.sv/wp-content/uploads/2021/06/11-Co%CC%81digo-de-Trabajo-de-El-Salvador-Di%CC%81as-de-asueto.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:06.797+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Se establecen como días de asueto remunerado los siguientes: a) Primero de enero; b) Jueves, viernes y sábado de la Semana Santa; c) Primero de mayo; ch) Seis de agosto; d) Quince de septiembre; e) Dos de noviembre; y f) Veinticinco de diciembre.\" | registry:SV:public_holidays:3db87d4e3fd2 | Conversion: Seven entries, nine days: Semana Santa is three. | Excluded: 3 and 5 August in San Salvador and each municipality's own patronal day are local. Home workers and commission or piece-rate workers are outside the right. | Source scope: National list with explicit regional exception for San Salvador (Aug 3 and 5) and other municipalities' local festivity day; also excludes certain worker categories (domicilio, commission-based) from paid holiday right. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.isss.gob.sv/servicios/tramite-de-pension-por-vejez/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:00.452+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A. Cumplir con 60 anos de edad los hombres o 55 anos de edad las mujeres.\" | registry:SV:retirement_age:1ec5d1e5ada1 | Ladder: 60 for men and 55 for women under the ISSS scheme | Source scope: ISSS scheme; separate SAP pension system rules may set differing conditions (see Ley Integral del Sistema de Pensiones referencing up to 80 years for deferred cases). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"severance_weeks","value_num":22.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The thirty days per year quoted comes from an income-tax exemption ceiling, not from labour law, and it caps what is tax-free rather than mandating the entitlement.) || no_government_figure:2026-09-17 (The thirty days per year quoted comes from an income-tax exemption ceiling, not from labour law, and it caps what is tax-free rather than mandating the entitlement.)"},{"country_id":"c1661802-807d-4324-a647-e0ad50c655ff","iso2":"SV","iso3":"SLV","country":"El Salvador","field_key":"vat_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.transparenciafiscal.gob.sv/downloads/pdf/DC9226_Ley_del_Impuesto_a_la_Transferencia_de_Bienes_Muebles_y_a_la_Prestacion_de_Servicios.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:18.945+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"PODRA SOLICITAR COMO REINTEGRO EL TOTAL DE CREDITOS FISCALES DEL PERIODO TRIBUTARIO, SIN QUE ESTOS EXCEDAN DEL TRECE POR CIENTO (13%) DEL VALOR DE EXPORTACION\" | registry:SV:vat_rate:fa7b9f469837 | Source scope: 13% figure appears in export credit refund context but corresponds to the standard VAT rate confirmed elsewhere in the reforms list (13%). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"annual_leave_days","value_num":30,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/113235/EG%20TRA.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2025-11-21","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"employee_ssc_rate","value_num":4.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"employer_ssc_rate","value_num":21.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 84 calendar days -> 12.0 weeks || no_government_figure:2026-09-17 (the quoted 6 plus 8 weeks applies to female civil servants under the Ley de Funcionarios Civiles del Estado; the general labour code provision is not in the capture)"},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"min_wage_monthly","value_num":117304,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XAF","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2023-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"paternity_leave_weeks","value_num":1.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 9 calendar days -> 1.3 weeks || no_government_figure:2026-09-17 (the quoted 7 days applies to civil servants and is a general family permit rather than a private-sector paternity entitlement)"},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2025-11-21","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/GQ","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Equatorial Guinea 60"},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"severance_weeks","value_num":34.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"74191971-77a7-4e41-bcf9-17a4ec6aa8d8","iso2":"GQ","iso3":"GNQ","country":"Equatorial Guinea","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2025-11-21","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"d2d0c1b8-a4ef-44f3-b167-4ea051044e5b","iso2":"ER","iso3":"ERI","country":"Eritrea","field_key":"maternity_leave_weeks","value_num":8.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 60 calendar days -> 8.6 weeks"},{"country_id":"d2d0c1b8-a4ef-44f3-b167-4ea051044e5b","iso2":"ER","iso3":"ERI","country":"Eritrea","field_key":"notice_weeks","value_num":3.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"d2d0c1b8-a4ef-44f3-b167-4ea051044e5b","iso2":"ER","iso3":"ERI","country":"Eritrea","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"d2d0c1b8-a4ef-44f3-b167-4ea051044e5b","iso2":"ER","iso3":"ERI","country":"Eritrea","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/ER","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The source is a 2009 cultural feature naming three major holidays and 'other public holidays' without dates or a count, and the registry scope records its currentness is uncertain.)"},{"country_id":"d2d0c1b8-a4ef-44f3-b167-4ea051044e5b","iso2":"ER","iso3":"ERI","country":"Eritrea","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.rodra.co.za/images/countries/eritrea/legislation/Eritrea-PensionProclamation2005.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:18.672+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"\"Retirement Age\" means the age at which a member attains 65 years of age\" | registry:ER:retirement_age:b2fb8a6b4261 | Applies to: Public Sector Pension Fund members; the private-sector age is not confirmed by this source | Source scope: Applies to Public Sector Pension Fund members (civil service); private-sector general retirement age not confirmed by this source; 2005 proclamation currentness uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2d0c1b8-a4ef-44f3-b167-4ea051044e5b","iso2":"ER","iso3":"ERI","country":"Eritrea","field_key":"severance_weeks","value_num":12.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tooelu.ee/en/26/types-holidays#annual-holiday","effective_date":"2026-09-12","verified_at":"2026-09-16T23:39:30.597+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 28 (2026-01-01): no note recorded || \"The duration of annual holiday is a minimum of 28 calendar days per year.\" | registry:EE:annual_leave_days:fcec2953a661 | Conversion: 28 calendar days converts to 20 working days (28 minus two weekend days per completed week). | Excluded: 35 days for minors and for employees with partial or no work ability, and 35 to 56 for education staff. | Source scope: Stated in calendar days per year, matching required units; exceptions exist for minors (35 days) and educational/disabled-worker staff (35-56 days) noted on same page. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tooelu.ee/en/24/working-time#summarised-working-time","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:36.526+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Full-time work is 40 hours per week, or eight hours per day over a seven-day period.\" | registry:EE:avg_weekly_hours:955c13dc4250 | Source scope: States statutory ordinary weekly hours (40) directly, matching required units without conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"corporate_tax_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:52.694+00:00","unit_caveat":null,"scope_caveat":"distributed_profits_only","notes":"\"Corporate income tax is 22/78.\" | registry:EE:corporate_tax_rate:9ef013ab6d9e | Conversion: Estonia taxes distributed profit at 22/78 of the net distribution, which is 22% of the gross amount | Source scope: Estonia's distinctive distributed-profit tax system expresses the standard rate as a fraction (22/78) rather than flat percentage on all profit. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"employee_ssc_rate","value_num":1.6,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The page covers unemployment insurance alone (1.6%). The funded pension contribution, which is the larger employee deduction, is documented on another page that was not captured.)"},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"employer_ssc_rate","value_num":33.8,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The page covers the 33% social tax alone; the employer's 0.8% unemployment insurance premium is on a separate page, so the total is not stated anywhere in the capture.)"},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"income_tax_brackets","value_num":null,"value_text":"1 bands, 22%–22% (2026)","value_jsonb":[{"to":null,"from":0,"rate":22}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:31.978+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"The rate of withheld income tax is 22%.\" | registry:EE:income_tax_brackets:9ef013ab6d9e | Currency: EUR | Tax year: 2026 | Residence basis: individuals; a basic exemption applies | Source scope: Estonia applies a flat income tax rate rather than progressive brackets; basic exemption thresholds also stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"maternity_leave_weeks","value_num":14.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sotsiaalkindlustusamet.ee/en/family-benefits-and-allowances/family-benefits-overview/maternity-benefit-and-maternity-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:30.1+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Up to 100 days for a working mother 30 days after the birth of a child for a non-working mother\" | registry:EE:maternity_leave_weeks:a2bd70de82e6 | Conversion: up to 100 calendar days for a working mother / 7 = 14.3 weeks | Payment: maternity benefit | Excluded: a non-working mother receives 30 days after the birth | Source scope: Duration expressed in calendar days, not weeks; a conversion policy would be needed to express in weeks; different durations apply for working vs non-working mothers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"min_wage_monthly","value_num":946,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EUR","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://arlettipartners.com","effective_date":"2026-04-01","verified_at":"2026-06-23T00:31:26.74326+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Estonia 2026 agreed minimum wage EUR 946/mo; prior eurostat row (886) was the 2025 value."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"notice_weeks","value_num":8.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tooelu.ee/en/24/working-time#summarised-working-time","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:13.635+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In the case of monetary compensation, overtime work is paid for at a rate of 1.5 times the wage.\" | registry:EE:overtime_premium_pct:955c13dc4250 | Conversion: paid at 1.5 times the wage = a 50% premium | Applies to: monetary compensation; paid free time is the default unless otherwise agreed | Source scope: General statutory overtime multiplier (1.5x) for monetary compensation; paid free time is the default unless otherwise agreed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"parental_leave_weeks","value_num":67.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sotsiaalkindlustusamet.ee/en/family-benefits-and-allowances/family-benefits-overview/shared-parental-benefit","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:46.944+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The duration is 475-515 days, which can be used until the child turns 3 years old.\" | registry:EE:parental_leave_weeks:9dc4f4d68f65 | Conversion: 475 calendar days at the lower end of the stated range / 7 = 67.9 weeks | Payment: shared parental benefit | Ladder: 475 to 515 days, usable until the child turns 3 | Source scope: Duration expressed in days, not weeks; conversion policy would be needed. This is the shared parental benefit distinct from maternity/paternity leave and should not be conflated with them. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"paternity_leave_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sotsiaalkindlustusamet.ee/en/family-benefits-and-allowances/family-benefits-overview/paternity-benefit-and-paternity-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:33.999+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Fathers are entitled to a benefit of 30 calendar days which can be used up to 30 calendar days before the estimated date of birth\" | registry:EE:paternity_leave_weeks:7e1e8acb5fe9 | Conversion: 30 calendar days / 7 = 4.3 weeks | Payment: a paternity benefit | Source scope: Duration expressed in calendar days, not weeks; conversion policy would be needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"personal_income_tax_top_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:54.324+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"The rate of withheld income tax is 22%.\" | registry:EE:personal_income_tax_top_rate:9ef013ab6d9e | Source scope: Flat-rate system; this is the sole/top rate applicable to all levels of employment income. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.riigiteataja.ee/en/eli/527122022003/consolide","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sotsiaalkindlustusamet.ee/pension-ja-seotud-huvitised/pensioni-taotlemine/pensioniiga","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:17.854+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2026. aastal on vanaduspensioniiga 65 aastat.\" | registry:EE:retirement_age:051af73949de | Ladder: rising to 65 years 1 month in 2027 and 65 years 3 months in 2028 under a life-expectancy formula | Tax year: 2026 | Source scope: Retirement age is scheduled to gradually increase in future years (2027: 65y1m; 2028: 65y3m) based on a life-expectancy-linked formula. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"severance_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The page explains who qualifies for the redundancy benefit and how the employer and the Unemployment Insurance Fund split it, but never states how many weeks or months are owed.)"},{"country_id":"cb33a546-741e-444d-a62a-8d05f6e453be","iso2":"EE","iso3":"EST","country":"Estonia","field_key":"vat_rate","value_num":24,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax","effective_date":"2025-07-01","verified_at":"2026-09-17T11:49:45.675+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"From 1 July 2025, the standard rate of VAT in Estonia is 24% instead of 22%.\" | registry:EE:vat_rate:df895399c366 | Reduced rates: 13%, 9% and 0% | Source scope: Also lists reduced rates (13%, 9%, 0%) with transitional provisions for older contracts still taxed at 20% until 30 June 2025."},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"annual_leave_days","value_num":14,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.sz/images/LABOUR/REGULATIONS%20OF%20WAGES%20ORDERS%202024%20%20Gazete.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:07.573+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee who has worked for twelve (12) months shall be entitled to fourteen (14) working days leave on full pay, accumulated at a rate of 1.16 days per month.\" | registry:SZ:annual_leave_days:97f4f828fd03 | Conversion: Already working days; no conversion. | Tenure ladder: 15 working days from 24 months of service; the entry tier is the value taken. | Excluded: The registry scope records that other sectoral wage orders set 12 to 22 days, so this is the regulation of wages order figure rather than a single national minimum. | Source scope: Entitlement varies by sector order (12 to 22 working/calendar days depending on industry and years of service); this is one sectoral figure, not a single uniform national entitlement. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"corporate_tax_rate","value_num":27.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ers.org.sz/IncomeTax/RatesandThres","effective_date":"2013-07-01","verified_at":"2026-09-17T11:55:29.633+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The effective tax rate for companies (since the 1st July 2013) is 27.5% of taxable income.\" | registry:SZ:corporate_tax_rate:cf753421832c | Source scope: Rate stated as effective since 2013; page shows 2026 copyright but no confirmation the rate has not since changed."},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"maternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 14 calendar days -> 2.0 weeks || no_government_figure:2026-09-17 (the quoted 12 weeks comes from the Agricultural Industry order; other sector orders in the same gazette give 4 weeks or 30 days of full pay)"},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"min_wage_monthly","value_num":600,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"SZL","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Eswatini sets minimum wages through sectoral Wages Councils in a mix of monthly, daily, hourly and per-shift units, with no single national monthly rate)"},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"notice_weeks","value_num":5.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"personal_income_tax_top_rate","value_num":33,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ers.org.sz/IncomeTax/RatesandThres","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:39.576+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"E200 000 E47 500 + 33% of the excess of E200 000\" | registry:SZ:personal_income_tax_top_rate:cf753421832c | Source scope: Top marginal rate for ordinary individuals; separate concessionary rates apply for redundant/retiring individuals. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://eswatinilii.org/akn/sz/act/1938/71/eng@1998-12-01","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (Regulation 8 defers to the Public Holidays Act 1938 or its successor and pays for the days it designates, without listing them.)"},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.sz/images/LABOUR/REGULATIONS%20OF%20WAGES%20ORDERS%202024%20%20Gazete.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:01.669+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Retirement age 9. (1) The retirement age for employees in this Order shall be sixty (60) years.\" | registry:SZ:retirement_age:97f4f828fd03 | Applies to: the Regulations of Wages Order quoted; other sector orders set 55 with an early option at 45 | Source scope: Retirement age varies by sector order (55 years for micro-money lenders and funeral undertakers with early option at 45; 60 years elsewhere in the same gazette); public service retirement separately 60 per PSPF source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"severance_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1fc9b5a0-6624-4c22-9eda-51386e935172","iso2":"SZ","iso3":"SWZ","country":"Eswatini","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ers.org.sz/VAT/Eswatini","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:19.361+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"it is levied on most goods and services at the rate of 15%\" | registry:SZ:vat_rate:4a9e1286c546 | Source scope: Standard VAT rate; zero-rated categories detailed on separate page (ZeroRated). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"annual_leave_days","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://natlex.ilo.org/dyn/natlex2/r/natlex/fe/details?p3_isn=109825","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gov.et/wp-content/uploads/2025/02/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1156-2011.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:37.771+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Normal hours of work shall not exceed 8 hours a day or 48 hours a week\" | registry:ET:avg_weekly_hours:f90874876d91 | Source scope: Statutory ordinary working hours cap stated directly in weekly units (48 hours/week); no conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-07-15","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"employee_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"employer_ssc_rate","value_num":11,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"income_tax_brackets","value_num":null,"value_text":"6 bands, 0%–35% (2026)","value_jsonb":[{"to":2000,"from":0,"rate":0},{"to":4000,"from":2001,"rate":15},{"to":7000,"from":4001,"rate":20},{"to":10000,"from":7001,"rate":25},{"to":14000,"from":10001,"rate":30},{"to":null,"from":14001,"rate":35}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gov.et/wp-content/uploads/2025/12/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1395-2017.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:32.405+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Monthly Income from Employment (in Birr) Employment Income Tax Rate 0 -2,000 0% 2,001-4,000 15% 4,001-7,000 20% 7,001-10,000 25% 10,001 -14,000 30% Over 14,000 35%\" | registry:ET:income_tax_brackets:aab1118b602d | Currency: ETB | Tax year: 2026 | Residence basis: monthly employment income | Source scope: This is the amendment proclamation replacing Article 11 of the Income Tax Proclamation with an updated monthly employment income tax bracket table, in force per the gazette entry. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"maternity_leave_weeks","value_num":17.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gov.et/wp-content/uploads/2025/02/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1156-2011.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:31.413+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A pregnant worker shall be granted a period of 30 consecutive days of leave with pay of pre-natal leave and a period of 90 consecutive days\" | registry:ET:maternity_leave_weeks:f90874876d91 | Conversion: 30 consecutive days prenatal plus 90 postnatal = 120 calendar days / 7 = 17.1 weeks | Payment: with pay | Source scope: Entitlement is expressed in days (30 pre-natal + 90 post-natal = 120 days total), not weeks; conversion to weeks requires an explicit policy. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"min_wage_monthly","value_num":420,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"ETB","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2011-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gov.et/wp-content/uploads/2025/02/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1156-2011.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:30.592+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"d) Two months, in the case of a worker who has completed his probation and whose contract of employment is to be terminated due to reduction of work force.\" | registry:ET:notice_weeks:f90874876d91 | Conversion: Labour Proclamation 1156/2011 art. 35(1)(d) sets the notice for a reduction of the work force — the redundancy ground the index scores — at two months whatever the tenure. Months to weeks = 2 x 4.33 = 8.7. | Tenure ladder: 1y, 5y and 10y all 8.7 weeks. | Excluded: Dismissals on other grounds run one month up to a year of service, two months to nine years and three months beyond. | Source scope: Notice periods given in months (1/2/3 months tiered by service length), not weeks; requires unit conversion assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gov.et/wp-content/uploads/2025/02/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1156-2011.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:14.454+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In the case of work done between 6:00 a.m. in the morning and 10:00 p.m. in the evening, at the rate of 1.5 multiplied by the ordinary hourly rate\" | registry:ET:overtime_premium_pct:f90874876d91 | Conversion: 1.5 multiplied by the ordinary hourly rate = a 50% premium | Excluded: 1.75x at night, 2x on the weekly rest day, 2.5x on a public holiday | Source scope: Multiple tiered rates exist (1.5x daytime, 1.75x night, 2x weekly rest day, 2.5x public holiday); this quote captures only the daytime rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gov.et/wp-content/uploads/2025/02/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1156-2011.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:35.044+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A male employee shall be entitled to three consecutive days paternity leave with full pay\" | registry:ET:paternity_leave_weeks:f90874876d91 | Conversion: 3 consecutive calendar days / 7 = 0.4 weeks | Payment: full pay | Source scope: Entitlement is stated in days (3 consecutive days), not weeks; requires conversion assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gov.et/wp-content/uploads/2025/12/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1395-2017.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:54.74+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"7,001-10,000 25% 10,001 -14,000 30% Over 14,000 35%\" | registry:ET:personal_income_tax_top_rate:aab1118b602d | Residence basis: monthly employment income above ETB 14,000 | Source scope: Top marginal rate of 35% applies to monthly employment income over 14,000 Birr per the amendment proclamation's new bracket table. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"probation_months","value_num":2.8,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gov.et/wp-content/uploads/2025/02/%E1%8A%A0%E1%8B%8B%E1%8C%85-%E1%89%81%E1%8C%A5%E1%88%AD-1156-2011.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:59.878+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the probation period shall not exceed 60 working days beginning from the first date of employment\" | registry:ET:probation_months:f90874876d91 | Conversion: 60 working days / 21.67 working days per month (5 days a week x 4.33) = 2.8 months | Source scope: Maximum probation stated as 60 working days, not calendar months; requires conversion assumption to months. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.metaappz.com/References/ethiopian_laws/federal/pr_1334_2024/en/txt","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Ethiopia"},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"severance_weeks","value_num":19,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=ETH&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The 180 times average daily wages quoted is the compensation for unlawful termination, not the severance due on a lawful redundancy, which the capture does not state.)"},{"country_id":"2e051dd8-9394-4f6c-8514-fe1af6055984","iso2":"ET","iso3":"ETH","country":"Ethiopia","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.gov.et/wp-content/uploads/2025/04/seasiisia-seusiNse%C2%A1-1341-2016.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:46.96+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"b) in any other case 15 percent.\" | registry:ET:vat_rate:9d00e447235c | Applies to: VAT Proclamation No. 1341/2024 | Source scope: Standard VAT rate of 15% applies to taxable supplies under the current in-force VAT Proclamation No. 1341/2024. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"95432b02-78ed-45f3-9e5c-b044a7cf96c9","iso2":"FK","iso3":"FLK","country":"Falkland Islands","field_key":"corporate_tax_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.falklands.gov.fk/taxation/companies","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:53.908+00:00","unit_caveat":null,"scope_caveat":"two_tier_threshold","notes":"\"Profits up to a threshold amount of GBP500,000 are liable to Corporation Tax at 21%, with profits over GBP500,000 being subject to a rate of\" | registry:FK:corporate_tax_rate:bb615d113020 | Ladder: 21% on profits up to GBP 500,000 and a higher rate above it; ring-fenced oil activities at 26% | Source scope: Two-tier rate depending on profit threshold; ring-fenced oil activities taxed at 26% flat. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"95432b02-78ed-45f3-9e5c-b044a7cf96c9","iso2":"FK","iso3":"FLK","country":"Falkland Islands","field_key":"income_tax_brackets","value_num":null,"value_text":"2 bands, 21%–26% (2026)","value_jsonb":[{"to":18000,"from":0,"rate":21},{"to":null,"from":18001,"rate":26}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.falklands.gov.fk/taxation/individuals-employees","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:33.1+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The first GBP18,000 after the personal allowance and other allowable deductions will be taxed at 21% with any remaining amount being taxed at 26%.\" | registry:FK:income_tax_brackets:374949678bdd | Currency: FKP | Tax year: 2026 | Residence basis: individuals; a personal allowance of GBP 16,860 applies before the bands | Source scope: Two-band structure with personal allowance of £16,860 for 2026; residency status affects allowance amount. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"95432b02-78ed-45f3-9e5c-b044a7cf96c9","iso2":"FK","iso3":"FLK","country":"Falkland Islands","field_key":"min_wage_monthly","value_num":1673.11,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://falklands.gov.fk/taxation/individuals-employees/minimum-wage","effective_date":"2026-01-01","verified_at":"2026-09-17T12:36:50.002+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"From 1st January 2025 the minimum wage is GBP9.19. With effect from 1st January 2026, the minimum wage will be GBP9.66.\" | registry:FK:min_wage_monthly:f9b6829247d8 | Currency: FKP | Pay basis: hourly | Conversion: GBP 9.66 per hour x 40 hours per week x 4.33 weeks per month = 1,673.11; the hours assumption is stated here because the notice states none | Source scope: Rate given in hourly units (£/hour), not monthly; explicit conversion policy needed to derive a monthly figure."},{"country_id":"95432b02-78ed-45f3-9e5c-b044a7cf96c9","iso2":"FK","iso3":"FLK","country":"Falkland Islands","field_key":"personal_income_tax_top_rate","value_num":26,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.falklands.gov.fk/taxation/individuals-employees","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:55.619+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"any remaining amount being taxed at 26%\" | registry:FK:personal_income_tax_top_rate:374949678bdd | Source scope: Top marginal rate applies above £18,000 taxable income after personal allowance. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"95432b02-78ed-45f3-9e5c-b044a7cf96c9","iso2":"FK","iso3":"FLK","country":"Falkland Islands","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/FK","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The capture of the 2026-2029 calendar reaches only the December rows and the footnotes; the full year is not in the captured text to count.)"},{"country_id":"95432b02-78ed-45f3-9e5c-b044a7cf96c9","iso2":"FK","iso3":"FLK","country":"Falkland Islands","field_key":"retirement_age","value_num":70,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://falklands.gov.fk/pensions/retirement-pension-scheme","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:20.287+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2001+ 2071 70\" | registry:FK:retirement_age:b31fef705c63 | Ladder: rising by birth cohort from 64 to 70; widow and widower pensions are payable from 60 | Source scope: Retirement (pension) age rises by birth-year cohort from 64 up to 70; widow/widower pension payable from age 60. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"00f67f64-6d57-4708-99bb-b5f5fecdd9c6","iso2":"FO","iso3":"FRO","country":"Faroe Islands","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.barsil.fo/en/mothers/duration-of-maternity-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:33.09+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"After the birth of the child, parents are entitled to stay at home with the child for up to 52 weeks altogether.\" | registry:FO:maternity_leave_weeks:cbfe948f057e | Conversion: 4 weeks before plus 14 weeks reserved after the birth = 18 weeks | Payment: not stated in the quoted text | Excluded: the 52-week total is the shared parental scheme | Source scope: Mother-specific reserved period is 14 weeks post-birth plus 4 weeks pre-birth (or up to 13 with medical certificate); total shared parental scheme is separate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"00f67f64-6d57-4708-99bb-b5f5fecdd9c6","iso2":"FO","iso3":"FRO","country":"Faroe Islands","field_key":"parental_leave_weeks","value_num":34,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.barsil.fo/en/mothers/duration-of-maternity-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:48.587+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"parents are entitled to parental allowance for 34 more weeks that they can divide between them\" | registry:FO:parental_leave_weeks:cbfe948f057e | Applies to: the shared weeks the parents divide between them, beyond the reserved maternity and paternity quotas | Payment: parental allowance | Source scope: Shared/divisible weeks; totals vary by scenario (multiple births, premature birth, adoption) as detailed in source with additional weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"00f67f64-6d57-4708-99bb-b5f5fecdd9c6","iso2":"FO","iso3":"FRO","country":"Faroe Islands","field_key":"paternity_leave_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.barsil.fo/en/fathers-or-co-mothers/duration-of-paternity-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:36.585+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"4 for the father or co-mother and the remaining 34 weeks the parents can divide between them\" | registry:FO:paternity_leave_weeks:94490054df2a | Applies to: the reserved quota for the father or co-mother; a further 34 shared weeks are separate | Payment: not stated in the quoted text | Source scope: 4 weeks reserved specifically for father/co-mother; additional shared weeks are separate from this reserved allocation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"00f67f64-6d57-4708-99bb-b5f5fecdd9c6","iso2":"FO","iso3":"FRO","country":"Faroe Islands","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.taks.fo/fo/borgari/gjold-og-agodar/landsskattatalva/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:56.04+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"600.000 98.950 600.000 30,0\" | registry:FO:personal_income_tax_top_rate:95da7eb49635 | Excluded: flat municipal tax of 16-23% and church tax of 0.6-0.9% are additional and vary by municipality | Source scope: National tax table shows top bracket rate of 30% at 600,000 DKK; total top marginal rate would require adding flat municipal (16-23%) and church tax (0.6-0.9%) shown on companion page, which vary by municipality. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"00f67f64-6d57-4708-99bb-b5f5fecdd9c6","iso2":"FO","iso3":"FRO","country":"Faroe Islands","field_key":"public_holidays","value_num":17,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/FO","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"00f67f64-6d57-4708-99bb-b5f5fecdd9c6","iso2":"FO","iso3":"FRO","country":"Faroe Islands","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.taks.fo/en/individuals/pension/retirement-pension","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:20.899+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"you will ordinarily become eligible to receive the retirement pension when you turn 67\" | registry:FO:retirement_age:e6bf8e9cf2b8 | Applies to: the Folkapensjon state retirement pension eligibility age | Source scope: Applies to state retirement pension (Fólkapensjón) eligibility age; general labour-law retirement age may align but is not separately confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/76385/FJI76385.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://frcs.org.fj/tax-rates-and-codes/","effective_date":"2024-01-01","verified_at":"2026-09-17T11:54:53.502+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2024 25% 25% or 15% upto 7 Years 25% Tax Year 2024 Onwards\" | registry:FJ:corporate_tax_rate:97f45a7d4a18 | Reduced rates: 15% concessionary rates for SPSE-listed companies and regional or global headquarters | Source scope: Table includes standard rate plus concessionary rates for SPSE-listed companies and regional/global HQ; general rate is 25% from 2024 onward."},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"employee_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The captured tax notice describes the employer's 5% FNPF contribution as a deduction matter and does not state the employee's own rate.)"},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"employer_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The source is a 2021 budget amendment bill raising contributions from 5% to 6%; the registry records that it may not reflect the current FNPF rate.)"},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.parliament.gov.fj/wp-content/uploads/2018/07/Bill-21-Employment-Relations-Budget-Amendment.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:32.24+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Clause 6 of the Bill amends section 101 of the Act to extend the current maternity leave entitlement from 84 consecutive days to 98 consecutive days\" | registry:FJ:maternity_leave_weeks:337b13c8f4ae | Conversion: 98 consecutive days / 7 = 14 weeks | Payment: not stated in the quoted text | Source scope: Entitlement stated in consecutive days (98 days), not weeks; original unit preserved per instructions | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"min_wage_monthly","value_num":866,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fiji.gov.fj/2024-2025-national-budget-address/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:49.594+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the national minimum wage will be increased to $5.00 per hour\" | registry:FJ:min_wage_monthly:760dfef8d10d | Currency: FJD | Pay basis: hourly | Conversion: FJD 5.00 per hour x 40 hours per week x 4.33 weeks per month = FJD 866.00; the hours assumption is stated here because the announcement states none | Applies to: the national rate; sectoral wage rates also apply | Source scope: Rate given in hourly units with phased implementation dates and multiple sectoral wage rates; no monthly figure or explicit hourly-to-monthly conversion policy stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks || no_government_figure:2026-09-17 (the quoted amendment reduced the entitlement to one working day for the COVID-19 period only and the current entitlement is not established)"},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://frcs.org.fj/tax-rates-and-codes/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:55.166+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1,000,001 + $193,600 + 20% of excess over $1,000,000\" | registry:FJ:personal_income_tax_top_rate:97f45a7d4a18 | Excluded: a Social Responsibility Tax surcharge applies at higher brackets | Source scope: Top marginal rate is 20% on income above $1,000,000, plus separate Social Responsibility Tax surcharge at higher brackets. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fiji.gov.fj/public-holidays/","effective_date":"2026-01-01","verified_at":"2026-09-16T23:39:34.795+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 10 (2026-01-01): no note recorded || \"Public Holiday Calendar Date 1. New Year's Day Thursday, 01 January 2026 2. Good Friday Friday, 03 April 2026 3. Easter Saturday Saturday, 04 April 2026 4. Easter Monday Monday, 06 April 2026 5. Girmit Day Friday, 15 May 2026 6. Ratu Sir Lala Sukuna Day Friday, 29 May 2026 7. Prophet Mohammed's Birthday Monday, 24 August 2026 8. Fiji Day Saturday, 10 October 2026 9. Diwali Monday, 9 November 2026 10. Christmas Day Friday, 25 December 2026 11. Boxing Day Monday, 28 December 2026\" | registry:FJ:public_holidays:cad58b17144c | Conversion: The government's own 2026 calendar numbers the holidays 1 to 11. | Source scope: National calendar for 2026 listing 11 holidays; does not state whether paid leave is guaranteed for all employees."},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Fiji FNPF provident fund access 55 || no_government_figure:2026-09-17 (the budget address describes civil service retirement policy with a special higher age for scarce-skill roles, not a general statutory age)"},{"country_id":"1410cd32-10bf-482e-9efe-55b08917b54b","iso2":"FJ","iso3":"FJI","country":"Fiji","field_key":"severance_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://frcs.org.fj/files/2026/08/Employer-Guide-2026.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:33.427+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a minimum payment of one week's wages for each complete year of service\" | registry:FJ:severance_weeks:7d37a6007736 | Conversion: Employment Relations Act redundancy payment; already in weeks. | Tenure ladder: 1y: 1 week; 5y: 5 weeks; 10y: 10 weeks. Average of the three = 5.3 weeks. | Source scope: Applies to redundancy termination under Employment Relations Act; national scope; units already in weeks per year of service. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tem.fi/documents/1410877/2918981/The+Annual+Holidays+Act/9bd1fbbc-2a16-4937-bf2f-beefc55ccca4","effective_date":"2026-09-12","verified_at":"2026-09-16T23:39:33.986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 25 (2026-01-01): Annual Holidays Act 162/2005 s5(1): 2.5 weekdays/mo after 1yr = 30 weekdays incl Sat; 30x5/6 = 25 on 5-day week || \"Employees are, in all cases, entitled to 2 weekdays of leave for each month during which they have been employed by the same employer\" | registry:FI:annual_leave_days:b286450951cd | Conversion: Two weekdays a month over twelve months is 24 weekdays. Weekdays in the Annual Holidays Act are a six-day measure, so 24 of them are four weeks, which is 20 working days on a five-day week. | Tenure ladder: 2.5 weekdays a month once the employment relationship has run a full holiday credit year; the entry-level rate is the value taken. | Source scope: Expressed as weekdays/month accrual (2 weekdays per month, up to 24 days baseline plus additional leave rules); units are weekdays not a flat annual day count, and document is a 2019 brochure whose current validity vs later amendments is unclear. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tem.fi/en/working-hours","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:38.19+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"regular working time shall not exceed eight hours a day or 40 hours a week\" | registry:FI:avg_weekly_hours:ad25a63b9655 | Source scope: General working time rule; alternative arrangements (period-based work, collective agreements) may set different regular hours. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/limited-companies-and-cooperatives/income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:53.105+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The income tax rate of 20% applies to the profits of limited liability companies, cooperative societies and other corporate entities.\" | registry:FI:corporate_tax_rate:0d781db5ef26 | Source scope: National corporate rate; no subnational variation applicable in Finland. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"employee_ssc_rate","value_num":9.534718,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The employee side is pension (7.30% or 8.80% by age band), unemployment and health insurance listed as separate line items, and the page states no total.)"},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"employer_ssc_rate","value_num":20.46,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 17.10% is the AVERAGE pension contribution; health (1.91%), unemployment (0.31% or 1.23%) and accident insurance are separate line items that vary by employer, and the page states no total.)"},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":21.176579}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"maternity_leave_weeks","value_num":6.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted 105 workdays is the pre-September-2022 regime; the current pregnancy leave of 40 working days sits on another page)"},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"min_wage_monthly","value_num":null,"value_text":"no_statutory_minimum","value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tyosuojelu.fi/en/employment-relationship/pay","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:49.162+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"There is no minimum wage law in Finland. Employer and employee may agree in the employment contract on how the work is to be compensated.\" | registry:FI:min_wage_monthly:37ff65f9a4c1 | Applies to: pay is agreed in the employment contract and by sector collective agreements | Source scope: Confirms no statutory national minimum wage; wages set by sector collective agreements not provided here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"notice_weeks","value_num":9.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tyosuojelu.fi/en/employment-relationship/termination/terminating-the-employment-contract/periods-of-notice","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:32.212+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Up to 1 year 14 days 1 to 4 years 1 month 4 to 8 years 2 months 8 to 12 years 4 months 12+\" | registry:FI:notice_weeks:335f4df85e17 | Conversion: Statutory default periods. Days to weeks = days / 7; months to weeks = months x 4.33. | Tenure ladder: 1y: 14 days = 2.0 weeks (the first band runs up to one year); 5y: 2 months = 8.7 weeks; 10y: 4 months = 17.3 weeks. Average of the three = 9.3 weeks. | Excluded: Collective agreements may set different periods and take precedence. | Source scope: Statutory default periods; collective agreements may set different periods that take precedence. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tyosuojelu.fi/en/employment-relationship/working-hours/additional-work-and-overtime","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:14.866+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A 50 % increase on the employee's regular wage is payable for weekly overtime.\" | registry:FI:overtime_premium_pct:253a8f8687fc | Excluded: 100% for additional hours in some cases; period-based work has its own rules | Source scope: Multiple premium tiers apply (50% for first hours, 100% for additional hours in some cases; different rules for period-based work); single figure does not capture full schedule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"parental_leave_weeks","value_num":22.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tem.fi/en/pregnancy-parental-childcare-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:47.76+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Both parents who are the guardians of the child are entitled to parental leave for 160 days of parental allowance.\" | registry:FI:parental_leave_weeks:01ed2e75538e | Conversion: 160 days of parental allowance per parent / 7 = 22.9 weeks | Payment: parental allowance | Source scope: Expressed in days (160 days per parent), not weeks; conversion to weeks not performed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"paternity_leave_weeks","value_num":19.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 136 calendar days -> 19.4 weeks || no_government_figure:2026-09-17 (the quoted 54 workdays is the pre-August-2022 scheme, which the reform replaced with a unified parental leave quota)"},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"personal_income_tax_top_rate","value_num":52,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2025-12-18","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. Source text: \"Residents: Progressive tax rates up to approximately 52%; Non-residents: 35%\""},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/fi-fi/tyoskentele-suomessa/tyooikeus/vuosiloma-ja-lomat/","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator FI: 11 juhlapaivat incl Xmas Eve + Midsummer Eve; excl always-Sunday holy days"},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.etk.fi/en/finnish-pension-system/pensions/earnings-related-pension-benefits/old-age-pension/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:19.485+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The retirement age will rise by 3 months per age cohort for those born in 1955 and later from 63 years until it is 65\" | registry:FI:retirement_age:0f6d892565ad | Ladder: rising by 3 months per cohort from 63 for those born 1955 and later until it reaches 65; linked to life expectancy from 2030 for those born 1965 and later | Source scope: Retirement age depends on birth cohort and will be further linked to life expectancy from 2030 for those born 1965+; exceptions exist for certain state/public-sector employees and sailors. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30c2de8c-864e-4405-9c68-2dece863e727","iso2":"FI","iso3":"FIN","country":"Finland","field_key":"vat_rate","value_num":25.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:47.37+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1. The general VAT rate 25.5% This rate is applied on most goods and services.\" | registry:FI:vat_rate:e72dee150d61 | Reduced rates: 13.5%, 10% and 0% | Source scope: Also lists reduced rates (13.5%, 10%) and 0% category for specific goods/services. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"annual_leave_days","value_num":25,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2258","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:31.444+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Qu'il travaille à temps plein ou à temps partiel, le salarié bénéficie de 2,5 jours ouvrables par mois de travail effectif chez le même employeur. Cela correspond à 30 jours ouvrables\" | registry:FR:annual_leave_days:431287cc43af | Conversion: Jours ouvrables in the French scheme are a six-day measure, so 30 of them are five weeks, which is 25 working days on a five-day week. | Source scope: Expressed in working days (jours ouvrables) per month worked (=30 days/year equivalent); special cases and fractionation bonus days may add more. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"avg_weekly_hours","value_num":35,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2300","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:39.265+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le Smic correspond au salaire horaire minimum legal sur la base de la duree du travail de 35 heures hebdomadaires\" | registry:FR:avg_weekly_hours:ba3c4ecc902e | Source scope: Stated as the reference legal weekly working duration (35h) used for Smic calculation, not a dedicated working-time page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots.gouv.fr/international-professionnel/impot-sur-les-societes","effective_date":"2022-01-01","verified_at":"2026-09-17T11:54:54.305+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux de l'impot sur les societes est de 25 % a compter des exercices ouverts a compter du 1er janvier 2022\" | registry:FR:corporate_tax_rate:668411599098 | Reduced rates: 15% for SMEs on profits up to EUR 42,500 with turnover at or below EUR 10 million | Source scope: Page also shows a reduced 15% rate for SMEs on profits up to €42,500 with turnover ≤€10M; standard rate applies otherwise. Page last modified 2023, current rate should be verified for 2026."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"employee_ssc_rate","value_num":11.3096,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The service-public table is a set of tranche-based rates for pension, CSG/CRDS, unemployment and complementary retirement. It states no aggregate, and summing tranches that apply to different slices of salary would not produce a rate on ordinary wages.)"},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"employer_ssc_rate","value_num":36.346,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The URSSAF table lists health, family, unemployment, AGS, FNAL and training as separate lines, several of them capped or rate-switched by salary level, with no aggregate stated.)"},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 0%–45% (2026)","value_jsonb":[{"to":11600,"from":0,"rate":0},{"to":29579,"from":11601,"rate":11},{"to":84577,"from":29580,"rate":30},{"to":181917,"from":84578,"rate":41},{"to":null,"from":181918,"rate":45}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F1419","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:33.793+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Jusqu'a 11 600 EUR 0 % De 11 601 EUR a 29 579 EUR 11 % De 29 580 EUR a 84 577 EUR 30 % De 84 578 EUR a 181 917 EUR 41 % Plus de 181 917 EUR 45 %\" | registry:FR:income_tax_brackets:a635f6884ad1 | Currency: EUR | Tax year: 2026 | Residence basis: per share of the quotient familial, on 2025 income | Source scope: Applies nationally to personal income tax; brackets shown are per share (quotient familial) requiring family-quotient adjustment. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2265","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:33.52+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1er enfant 6 semaines 10 semaines 16 semaines\" | registry:FR:maternity_leave_weeks:acfa01c9e81e | Conversion: 6 weeks prenatal plus 10 weeks postnatal for a first child = 16 weeks | Payment: daily maternity allowances from the Assurance Maladie | Ladder: longer for a third child and for multiple births | Source scope: Duration varies by child rank (1st/2nd vs 3rd+) and multiple births; table in excerpt covers these variations. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"min_wage_monthly","value_num":1867.02,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EUR","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2300","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:50.416+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Smic mensuel 1 867,02 EUR\" | registry:FR:min_wage_monthly:ba3c4ecc902e | Currency: EUR | Pay basis: monthly | Applies to: metropolitan France on the 35-hour legal week; Mayotte has a lower rate | Source scope: Also gives hourly Smic (12,31€) and Mayotte-specific lower rate; national metropole figure given directly in monthly terms. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"notice_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2855","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:37.09+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Entre 6 mois et 2 ans La durée du préavis est fixée à 1 mois. Au moins 2 ans La durée du préavis est fixée [à 2 mois]\" | registry:FR:notice_weeks:34963295464b | Conversion: Code du travail art. L1234-1. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 2 months = 8.7 weeks; 10y: 2 months = 8.7 weeks. Average of the three = 7.2 weeks. | Excluded: Alsace-Moselle, VRP, journalists and disabled workers are on special regimes. | Source scope: Durations expressed in months not weeks (conversion needed); special regimes exist (Alsace-Moselle, VRP, journalists, disabled workers) with different rules. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2391?lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:15.494+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"25% for the first 8 hours of overtime worked in the same week (from 36e to the 43e time) 50% for the following hours\" | registry:FR:overtime_premium_pct:f6e089acf256 | Applies to: the default absent a collective agreement, which may not go below 10% | Ladder: 25% for the first 8 overtime hours in the week, 50% thereafter | Source scope: Default statutory rates apply absent collective agreement provisions, which may set different (but not lower than 10%) premiums. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"parental_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2280","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:48.995+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duree initiale du conge parental est de 1 an maximum\" | registry:FR:parental_leave_weeks:1b026d8c1dea | Conversion: an initial maximum of 1 year x 52 weeks = 52 weeks | Payment: unpaid; the PreParE benefit is separate | Ladder: renewable 2 or 5 times depending on the number of children | Source scope: Duration expressed in years (1 year, renewable), not weeks; conversion policy needed. Renewal count varies by number of children (2 or 5 times). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"paternity_leave_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F3156","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:36.992+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duree du conge de paternite et d'accueil de l'enfant est de 32 jours calendaires\" | registry:FR:paternity_leave_weeks:ebd0643898c6 | Conversion: 28 calendar days for a single birth (25 days of paternity leave plus the 3-day birth leave) / 7 = 4 weeks | Payment: daily allowances from the Assurance Maladie | Ladder: 32 calendar days for multiple births | Source scope: Expressed in calendar days (32 days for multiple births incl. 3-day birth leave; standard single-child case is 28 days total per other sections) rather than weeks; conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots.gouv.fr/particulier/questions/comment-calculer-mon-taux-dimposition-dapres-le-bareme-progressif-de-limpot","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:56.467+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Superieur a 180 294 EUR 45%\" | registry:FR:personal_income_tax_top_rate:48c5b6f615c5 | Residence basis: per share of the quotient familial | Source scope: National top marginal rate; applies per share of quotient familial. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2405","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:32.019+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tableau - Dates des fêtes légales en 2026 Fête légale Date Jour de l'An Jeudi 1er janvier 2026 Lundi de Pâques Lundi 6 avril 2026 Journée internationale des travailleurs Vendredi 1er mai 2026 Victoire 1945 Vendredi 8 mai 2026 Ascension Jeudi 14 mai 2026 Lundi de Pentecôte Lundi 25 mai 2026 Fête nationale Mardi 14 juillet 2026 Assomption Samedi 15 août 2026 Toussaint Dimanche 1er novembre 2026 Armistice 1918 Mercredi 11 novembre 2026 Noël Vendredi 25 décembre 2026\" | registry:FR:public_holidays:8cca5fe88f1c | Conversion: The cas général table lists 11 fêtes légales for 2026. | Excluded: Alsace-Moselle adds Good Friday and 26 December; the overseas departments add local commemorations. Neither is national. | Source scope: National calendar with regional variants (Alsace-Moselle adds 2 extra holidays; Outre-mer has additional local holidays); being a holiday does not guarantee paid chômage for all employees (3-month seniority condition, exclusions noted). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"retirement_age","value_num":64,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F14043?lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:21.341+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"From 1er January 1969 64 years\" | registry:FR:retirement_age:aec24c3af8ac | Ladder: 64 for those born from 1 January 1969; earlier cohorts follow the reform transition table | Source scope: Age varies by birth-year cohort per statutory reform transition table; applies to private-sector employees under general scheme, special early-retirement exceptions exist. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"severance_weeks","value_num":5.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F987","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:37.499+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"L'indemnité ne peut pas être inférieure à 1/4 de mois de salaire par année d'ancienneté\" | registry:FR:severance_weeks:7fcbc661fbd7 | Conversion: Indemnité légale de licenciement: a quarter of a month per year up to ten years, a third of a month per year beyond. Months to weeks = months x 4.33. | Tenure ladder: 1y: 0.25 month = 1.1 weeks; 5y: 1.25 months = 5.4 weeks; 10y: 2.5 months = 10.8 weeks. Average of the three = 5.8 weeks. | Excluded: Requires eight months' continuous service; collective agreements may be more generous. | Source scope: Expressed in months of salary per year of seniority (1/4 month <10 yrs, 1/3 month after 10 yrs), not directly in weeks; conversion policy needed for weeks unit. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d8701e4-00e6-452f-906c-c8811037f57a","iso2":"FR","iso3":"FRA","country":"France","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.economie.gouv.fr/particuliers/impots-et-fiscalite/gerer-mes-autres-impots-et-taxes/tva-quels-sont-les-taux-de-votre-quotidien","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:48.007+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux normal est fixe a 20 %. Il s'applique sur la plupart des ventes de biens et des prestations de services.\" | registry:FR:vat_rate:3bd024595d66 | Applies to: metropolitan France; Corsica and the overseas departments have their own rates | Reduced rates: 10%, 5.5% and 2.1% | Source scope: Standard rate 20% applies in metropolitan France; page notes reduced rates (10%, 5.5%, 2.1%) and separate special rates for Corsica and overseas departments (DROM) not fully detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"annual_leave_days","value_num":25,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2258?lang=en","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:34.179+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employee benefits from 2.5 working days by month of actual work at the even employer. This corresponds to 30 working days (5 weeks) for a full year of work.\" | registry:GF:annual_leave_days:2c31e45f252d | Conversion: The page says these 30 jours ouvrables are five weeks, which is 25 working days on a five-day week. | Source scope: Applies to metropolitan and DOM private-sector employees generally under the national Labor Code; expressed in working days (jours ouvrables) per month/year, units recorded as such. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"avg_weekly_hours","value_num":35,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.insee.fr/fr/statistiques/8380602","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:41.354+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Elle est fixee a 35 heures hebdomadaires (1 607 heures annuelles) pour toutes les entreprises.\" | registry:GF:avg_weekly_hours:a7993408cdb0 | Source scope: Statistical study specifically on Guyane labour market states the statutory legal working duration; matches French Guiana scope directly as this is an Insee Guyane regional publication. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots.gouv.fr/brochure-la-fiscalite-francaise-version-anglaise-french-tax-law-brochure","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:55.96+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the standard 25% corporation tax rate applies in line with Article 219 of the General Tax Code\" | registry:GF:corporate_tax_rate:ebee45b87967 | Applies to: the French national rate under article 219 of the General Tax Code, applying in the overseas departments | Source scope: National French corporate tax rate; French Guiana as a French overseas département is subject to the same national tax code absent stated exception in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cleiss.fr/docs/regimes/regime_france/an_1.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:35.686+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"8 weeks 18 weeks 26 weeks Twins expected 12 weeks 22 weeks 34 weeks Triplets (or more) expected 24 weeks 22 weeks 46\" | registry:GF:maternity_leave_weeks:047e5842cbe2 | Conversion: the French national table: 6 weeks prenatal plus 10 postnatal for a first child = 16 weeks | Payment: daily maternity allowances through the CGSS | Ladder: 26 weeks from the third child, 34 for twins, 46 for triplets or more | Source scope: Table formatting is fragmentary in excerpt (column headers for pre/postnatal split not fully visible), but total weeks figures (16/26/34/46 pattern implied) are given as national French social security scheme rule; French Guiana explicitly included in same benefit scheme (CGSS) per document intro. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"min_wage_monthly","value_num":1867.02,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.urssaf.fr/accueil/actualites/augmentation-smic.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:51.674+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le Smic horaire brut est fixe a 12,31 EUR soit un montant mensuel brut a 1 867,02 EUR sur la base de la duree legale\" | registry:GF:min_wage_monthly:a674a63dc7e9 | Currency: EUR | Pay basis: monthly | Applies to: the page names Guyane explicitly; the monthly figure is on the 35-hour legal week | Source scope: Explicitly includes Guyane (French Guiana); gives both hourly and monthly brut figures for 35h/week basis. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"notice_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072050/LEGISCTA000006189443/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:42.364+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"à un préavis d'un mois ; 3° S'il justifie chez le même employeur d'une ancienneté de services continus d'au moins deux ans, à un préavis [de deux mois]\" | registry:GF:notice_weeks:741b3458beb7 | Conversion: Code du travail art. L1234-1, which applies in Guyane as an overseas département. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 2 months = 8.7 weeks; 10y: 2 months = 8.7 weeks. Average of the three = 7.2 weeks. | Source scope: Notice periods given in months (1 month for 6 months-2 years seniority, 2 months for 2+ years); French Labor Code Article L1234-1 applies nationally including French Guiana as an overseas département; conversion to weeks not computed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2391?lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:16.985+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"25% for the first 8 hours of overtime worked in the same week (from 36e to the 43e time) 50% for the following hours\" | registry:GF:overtime_premium_pct:f6e089acf256 | Ladder: 25% for the first 8 overtime hours in the week, 50% thereafter | Source scope: This is the default statutory rate absent a more favorable collective agreement; applies nationally including French Guiana under the Code du travail unless a specific convention collective sets a different rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"paternity_leave_weeks","value_num":3.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cleiss.fr/docs/regimes/regime_france/an_1.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:38.235+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Its duration is set at 25 days, or 32 days in the event of a multiple birth.\" | registry:GF:paternity_leave_weeks:047e5842cbe2 | Conversion: 25 calendar days / 7 = 3.6 weeks | Payment: paid through the CGSS | Ladder: 32 days for a multiple birth | Source scope: Duration given in days (25/32), not weeks; requires unit conversion; French Guiana covered under same national health/maternity/paternity scheme per document. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/GF","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"retirement_age","value_num":64,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cleiss.fr/docs/regimes/regime_france/an_3.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:22.552+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"France's statutory retirement age varies according to your date of birth. It is 62 for those born between 1955 and 31 August 1961.\" | registry:GF:retirement_age:962da417f673 | Applies to: the general scheme, administered by the CGSS in the overseas departments | Ladder: varies by date of birth; 62 for those born between 1955 and 31 August 1961, rising to 64 for later cohorts | Source scope: National rule with reform-driven age increases by birth cohort; document covers general/aligned scheme (CARSAT/CGSS in overseas departments) which explicitly includes French Guiana per payer list. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"678ac091-0334-40d4-a76c-4bd1d643f1f0","iso2":"GF","iso3":"GUF","country":"French Guiana","field_key":"vat_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.economie.gouv.fr/entreprises/gerer-sa-fiscalite-et-ses-impots/autres-impots-et-taxes/entreprises-ce-que-vous-devez-savoir-sur-la-tva","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:49.701+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La TVA n'est provisoirement pas applicable dans les departements de Guyane et de Mayotte.\" | registry:GF:vat_rate:111721d8db63 | Applies to: VAT is provisionally not applicable in French Guiana; this is a recorded absence, not a zero rate on taxable supplies | Source scope: States VAT is not applicable in French Guiana (special exemption), rather than giving a positive rate; this is the actual applicable rule for this territory. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"annual_leave_days","value_num":25,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/trav/wp-content/uploads/sites/23/2017/02/les_conges_annuels.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:47:20.449+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tout salarié, qu'il soit à temps partiel ou à temps complet, a droit, chaque année à 30 jours de congés annuels (2,5 jours par mois)\" | registry:PF:annual_leave_days:09173f8141a0 | Conversion: These are jours ouvrables (Monday to Saturday), so 30 of them are five weeks, which is 25 working days on a five-day week. | Excluded: Seafarers accrue three days a month. | Source scope: 30 jours ouvrables (working days, Mon-Sat excluding Sunday and paid public holidays), not calendar days; special rule of 3 days/month for seafarers noted. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"avg_weekly_hours","value_num":39,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/trav/foire-aux-questions/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:07.569+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duree legale du travail est de 39 heures par semaine ou 169 par mois\" | registry:PF:avg_weekly_hours:8a1b9c43c20f | Excluded: maximum limits of 10 hours a day and 48 a week apply | Source scope: Statutory ordinary weekly hours directly stated as 39 hours/week; maximum daily (10h) and weekly (48h) limits also referenced elsewhere. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/ade/investir/la-fiscalite/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:20.334+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"sont soumis a l'impot sur les benefices de societes au taux de 25%\" | registry:PF:corporate_tax_rate:91ea0b94f67f | Reduced rates: 20% for renewable energy, R&D and digital activity | Excluded: 35% for financial institutions and mining | Source scope: Standard rate 25% with stated exceptions (20% for renewable energy/R&D/digital, 35% for financial institutions and mining). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/trav/foire-aux-questions/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:03.898+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Son contrat de travail est suspendu pendant une periode de 16 semaines (6 semaines avant et 10 semaines apres l'accouchement)\" | registry:PF:maternity_leave_weeks:8a1b9c43c20f | Conversion: 6 weeks before plus 10 weeks after = 16 weeks | Payment: not stated in the quoted text; the contract is suspended | Ladder: up to 21 additional days for illness, prematurity or multiple births | Source scope: Standard 16 weeks (6 before/10 after), extendable up to 21 additional days in specific cases (illness, prematurity, multiple births). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"min_wage_monthly","value_num":173180.6,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/trav/foire-aux-questions/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:14.06+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le salaire horaire minimum interprofessionnel garanti (SMIG) est fixe a : 1024,74 XPF\" | registry:PF:min_wage_monthly:8a1b9c43c20f | Currency: XPF | Pay basis: hourly | Conversion: XPF 1,024.74 per hour x 169 hours a month, the basis French Polynesia uses for its 39-hour legal week = XPF 173,180.60 | Source scope: Rate given as hourly XPF SMIG, not monthly; conversion policy (e.g. x169h) needed to derive monthly figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/trav/wp-content/uploads/sites/23/2017/02/le_preavis_ou_delai-conge_de_licenciement.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:05.347+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ouvrier et employé payé au mois : 1 mois – Agent de maîtrise, technicien et assimilé : 2 mois – Cadre et assimilé : 3\" | registry:PF:notice_weeks:500fe455d9d5 | Conversion: Notice varies by worker category, not by tenure; a standard monthly-paid ouvrier or employé gets one month. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Agents de maîtrise get two months and cadres three; non-monthly-paid workers get a seven-day minimum. | Source scope: Notice periods stated in months by seniority/category, not weeks; conversion assumptions needed. Also a minimum of 7 days applies for non-monthly-paid workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/trav/wp-content/uploads/sites/23/2020/03/FP-HeuresSup.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:36.741+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"heures supplementaires de jour : a. de la 40e a la 47e heure comprise : 25% ; b. au-dela de la 47e heure : 50%\" | registry:PF:overtime_premium_pct:c3630e9bdc71 | Ladder: 25% from the 40th to the 47th hour, 50% beyond; 75% at night; 65% and 100% on Sundays and holidays | Source scope: Multiple tiers exist: day 25%/50%, night 75%, Sunday/holiday day 65%/night 100%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cps.pf/assures/rns/conge-maternite-rgs-1-1","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:57.656+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"En Polynesie francaise, ce dispositif n'existe pas, le futur papa ne peut pas en beneficier par la CPS.\" | registry:PF:paternity_leave_weeks:3b4c6f69d2ae | Applies to: the CPS administers no paternity benefit in French Polynesia; a collective agreement may provide one | Payment: no statutory entitlement through the CPS | Source scope: Statement is limited to CPS-administered benefit; notes that a collective bargaining agreement (convention collective) might provide for it, so absence is only at the statutory/CPS level, not a total absence for all employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"personal_income_tax_top_rate","value_num":28,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/dicp/faq-items/comment-se-calcule-la-cst-sur-les-revenus-de-sources-multiples-2/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:26.529+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"28 % a la fraction de revenus superieure a 2 500 000 francs\" | registry:PF:personal_income_tax_top_rate:abd4b97ceb1e | Applies to: French Polynesia has no standard personal income tax; the CST wage and pension contribution is the closest equivalent | Source scope: No standard personal income tax exists; top marginal rate is for the CST wage/pension contribution which functions as the closest equivalent. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/trav/wp-content/uploads/sites/23/2017/02/La-p%C3%A9riode-d%E2%80%99essai.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:21.472+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 mois pour les ouvriers et les employes ; - 2 mois pour les agents de maitrise, techniciens et assimiles ; - 3 mois pour les cadres\" | registry:PF:probation_months:0e84d8155715 | Applies to: open-ended contracts | Ladder: 1 month for workers and employees, 2 for supervisors and technicians, 3 for cadres | Source scope: Maximum probation durations by employee category for open-ended contracts; different (shorter) rules apply for fixed-term contracts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/trav/fiches-pratiques-4/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:47:20.845+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Outre le 1er mai, fête du travail reconnue fête légale, sont reconnus comme jours fériés : 1. le 1er janvier ; 2. le 5 mars (Arrivée de l'Evangile) ; 3. le Vendredi Saint ; 4. le Lundi de Pâques ; 5. le 8 mai ; 6. l'Ascension ; 7. le Lundi de Pentecôte ; 8. (abrogé) ; 9. le 14 juillet ; 10. l'Assomption ; 11. le 1er novembre ; 12. le 11 novembre ; 13. Le 20 novembre (Matari'i) ; 14. le 25 décembre.\" | registry:PF:public_holidays:c67c78a8db1b | Conversion: Thirteen numbered days survive (item 8 is repealed) plus 1 May, which the article names separately: 14. | Source scope: Lists the 14 statutory public holidays under Article Lp. 3223-1, version in force since 21-06-2025; does not confirm paid-leave guarantee for all, and some (29 juin, 20 novembre) have separate chômé/non-chômé rules noted in linked fiches. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"severance_weeks","value_num":2.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/trav/wp-content/uploads/sites/23/2020/08/FP-LicenctEco-ILE-Commerce-2020-07-10.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:05.742+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 0 % x N x M 3 = I L E\" | registry:PF:severance_weeks:c19a76346957 | Conversion: Indemnité de licenciement économique: 10% of the average of the last three months' salary per year of service. Months to weeks = months x 4.33, so a year of service is 0.43 weeks. | Tenure ladder: 1y: 0.1 month = 0.4 weeks; 5y: 0.5 month = 2.2 weeks; 10y: 1.0 month = 4.3 weeks. Average of the three = 2.3 weeks. | Excluded: The commerce sector's collective agreement sets a different formula. | Source scope: Economic dismissal severance formula expressed as percentage of average monthly salary times years of service (statutory code formula), not in weeks; separate collective agreement formula also given for commerce sector. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4e9f22f3-4c40-4ac2-b7c1-b82babf55ce1","iso2":"PF","iso3":"PYF","country":"French Polynesia","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.pf/ade/investir/la-fiscalite/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:11.423+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le taux normal (16%) s'applique a toutes les livraisons de biens non expressement exoneres\" | registry:PF:vat_rate:91ea0b94f67f | Reduced rates: 5% reduced and 13% intermediate | Source scope: Multiple VAT rates exist: reduced 5%, intermediate 13%, standard 16%, with listed exemptions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"annual_leave_days","value_num":24,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://dgi.gol.demo.nic.ga/fb8dc60ab3//object.getObject.do?id=930","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:32.61+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le travailleur acquiert droit au congé à la charge de l'employeur, à raison de deux jours ouvrables par mois de service effectif\" | registry:GA:annual_leave_days:ed3617c82709 | Conversion: Two jours ouvrables a month over twelve months of service is 24 working days. | Excluded: Minors accrue 2.5 days a month; seniority increases are set separately. | Source scope: Rate given as 2 working days per month of service (≈24 working days/year); minors get 2.5 days/month; seniority increases apply per separate regulations not detailed here. No explicit annual total in calendar/working days conversion policy stated. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://dgi.gol.demo.nic.ga/fb8dc60ab3//object.getObject.do?id=930","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:39.912+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"la duree legale du travail ne peut exceder quarante heures par semaine\" | registry:GA:avg_weekly_hours:ed3617c82709 | Applies to: public and private establishments; agriculture runs on a 2,400-hour year | Source scope: Applies to public/private establishments generally; agricultural sector uses an annual hours basis (2,400 hours/year) instead, per same article, so this is a national general rule with a stated sectoral exception. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://dgi.gol.demo.nic.ga/787-procedures-et-avantages-fiscaux/1071-code-general-des-impots/1108-titre-1-impot-sur-les-societes-is-/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:54.746+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Le taux de l'impot est fixe a 35 %. Ce taux est ramene a 30 % pour les entreprises des secteurs hors-petrole et hors mines\" | registry:GA:corporate_tax_rate:53cc55b94b48 | Ladder: 35% for oil and mining, 30% for other sectors, 25% for specified categories | Source scope: Multiple rates: 35% oil/mining, 30% general, 25% for specified categories; page shows amended law text (LF 2012/2013) with unclear latest version currentness. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"employee_ssc_rate","value_num":4.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"employer_ssc_rate","value_num":20.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.ga/prestations-familiales/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:33.95+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La periode des conges de maternite est de quatorze (14) semaines dont six (6) semaines apres l'accouchement.\" | registry:GA:maternity_leave_weeks:616672cd6055 | Payment: a daily maternity indemnity paid by the CNSS | Source scope: Stated in the context of maternity daily indemnity (IJM) benefit administered by CNSS; aligns with statutory entitlement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"min_wage_monthly","value_num":150000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XAF","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/gabon/","effective_date":"2010-01-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"notice_weeks","value_num":10.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=GAB&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T23:19:17.214582+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Severance from Redundancy payment rows (20% of monthly salary per year of service; no separate redundancy pay). Notice at 1yr=15 days, 5yr=3 months, 10yr=4 months. Averages rounded to 1 decimal. || no_government_figure:2026-09-17 (The source is the 1994 Labour Code as amended in 2000 and the registry records its current status as unclear; Gabon has since recodified its labour law.)"},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks"},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/GA","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Gabon 55"},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"severance_weeks","value_num":4.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=GAB&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (Same source, same reason.)"},{"country_id":"9ee9f4cf-481d-46b5-9ffa-d6583e4f8d6b","iso2":"GA","iso3":"GAB","country":"Gabon","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://dgi.gol.demo.nic.ga/787-procedures-et-avantages-fiscaux/1071-code-general-des-impots/1075-livre-2-taxes-sur-le-chiffre-daffaires/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:48.438+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"taux normal : 18 % applicable a toutes les operations taxables a l'exclusion des oper\" | registry:GA:vat_rate:e7e74c6f42fd | Reduced rates: 10%, 5% and 0% | Source scope: Also lists reduced rates 10%, 5%, and 0%; excerpt marked L.F.2012, currentness of latest amendments uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"corporate_tax_rate","value_num":27,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gra.gm/domestic-faqs","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:57.648+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The Corporation tax rate is the higher of 27% of net profit, or 1% of turnover on audited accounts\" | registry:GM:corporate_tax_rate:3192b56e8d5a | Excluded: an alternative minimum of 1% of turnover on audited accounts applies | Source scope: Alternative minimum tax basis (turnover percentage) also applies; standard rate is 27% of net profit. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sshfc.gm/national-provident-fund","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:46.392+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Five (5) per cent (%) of which is deducted from the employee's wages\" | registry:GM:employee_ssc_rate:055ba1ad67b2 | Assessable base: Wages under the National Provident Fund. | Excluded: The Federated Pension Scheme and the Industrial Injuries Compensation Fund have their own rates. | Source scope: Covers National Provident Fund contribution only; excludes other SSHFC schemes' rates. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"employer_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sshfc.gm/national-provident-fund","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:46.803+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the remaining ten (10) per cent (%) is paid by the employer on behalf of the employee\" | registry:GM:employer_ssc_rate:055ba1ad67b2 | Assessable base: Wages under the National Provident Fund; the combined contribution is 15%. | Excluded: The Federated Pension Scheme and the Industrial Injuries Compensation Fund have their own rates. | Source scope: Covers National Provident Fund contribution only; excludes Federated Pension Scheme and Industrial Injuries Compensation Fund rates which may differ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"maternity_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://motie.gov.gm/wp-content/uploads/2024/11/Labour-Act-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:36.987+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"is entitled to a period of six months maternity leave with pay in accordance with the Women's Act\" | registry:GM:maternity_leave_weeks:ed7145cc2cc6 | Conversion: 6 months x 4.33 weeks = 26 weeks | Payment: with pay, in accordance with the Women's Act | Source scope: Entitlement is stated in months (six months), not weeks; requires unit conversion assumption; cross-references Women's Act 2010 for details not included here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"min_wage_monthly","value_num":1300,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"GMD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://motie.gov.gm/wp-content/uploads/2024/11/Labour-Act-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:47.239+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(a) contract is to pay wages at a monthly rate, one-month notice; (b) contract is to pay wages at bi-weekly rate and the employee has been- (i) employed for less than six years, two weeks' notice, and (ii) continuously employed for at least six years, one month's notice; (c) contract is to pay wages at a weekly rate and the employee has been – (i) employed for less than two years, one week's notice\" | registry:GM:notice_weeks:ed7145cc2cc6 | Conversion: Labour Act 2023. Notice follows the pay period; a standard monthly-paid permanent employee gets one month. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Fortnightly, weekly and daily-paid employees are on the shorter scales in the same section. | Source scope: Notice periods vary by pay-period type (monthly/bi-weekly/weekly/daily-hourly) and length of service; some periods given in months/days rather than weeks, requiring conversion policy for uniform reporting. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://motie.gov.gm/wp-content/uploads/2024/11/Labour-Act-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:38.629+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a period of ten working days, as paternity leave with pay in accordance with the Women's Act\" | registry:GM:paternity_leave_weeks:ed7145cc2cc6 | Conversion: 10 working days / 5 working days per week = 2 weeks | Payment: with pay, in accordance with the Women's Act | Source scope: Entitlement stated in working days, not weeks; conversion to weeks requires an explicit assumption about working days per week. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gra.gm/download-file/8d0ccc58-d217-11ed-9b31-029254d29bb1","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:58.392+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"6 Above D76,000 25%\" | registry:GM:personal_income_tax_top_rate:289fde30ed14 | Source scope: Table dated 'as at January 2018'; current top rate should be verified against latest schedule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://motie.gov.gm/wp-content/uploads/2024/11/Labour-Act-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:02+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the probationary period shall not exceed six months; and (b) an unskilled employee, the probationary period shall not exceed three months\" | registry:GM:probation_months:ed7145cc2cc6 | Ladder: six months for a skilled employee, three months for an unskilled employee | Source scope: Maximum probation differs by employee category: six months for skilled, three months for unskilled employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/GM","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The advisory lists the remainder of 2021 and includes a presidential-election day. It is not a current annual calendar.)"},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://motie.gov.gm/wp-content/uploads/2024/11/Labour-Act-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:23.784+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The retirement age for employees shall be sixty years.\" | registry:GM:retirement_age:ed7145cc2cc6 | Excluded: a contract may validly fix a later retirement age | Source scope: A contract may validly fix a later retirement age than 60. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"severance_weeks","value_num":46.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://motie.gov.gm/wp-content/uploads/2024/11/Labour-Act-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:47.669+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"where a contract of employment has been terminated in accordance with this section the severance pay shall be a lump sum of two months' basic pay for each year served under the contract of employment\" | registry:GM:severance_weeks:ed7145cc2cc6 | Conversion: Labour Act 2023. Months to weeks = months x 4.33. | Tenure ladder: 1y: 2 months = 8.7 weeks; 5y: 10 months = 43.3 weeks; 10y: 20 months = 86.6 weeks. Average of the three = 46.2 weeks. | Excluded: Fixed-term contracts ended early attract a 25% gratuity instead. This is a very large figure by international standards and it is what the 2023 Act says; it is flagged in the PR body against the World Bank row. | Source scope: Severance stated in months of basic pay per year of service, not weeks; conversion to weeks requires an explicit policy assumption. Fixed-term contracts terminated early have a different 25% gratuity rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a97d53b4-6dd5-4fb3-9352-0110e39a9a02","iso2":"GM","iso3":"GMB","country":"Gambia","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gra.gm/domestic-faqs","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:50.541+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard VAT rate is 15 percent.\" | registry:GM:vat_rate:3192b56e8d5a | Reduced rates: 0% on exports | Source scope: Zero-rating applies to exports; some goods/services may be exempted per the source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"annual_leave_days","value_num":24,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://matsne.gov.ge/en/document/view/1155567","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:33.793+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee shall have the right to enjoy paid leave of at least 24 working days annually.\" | registry:GE:annual_leave_days:6c24fcf2ae0e | Conversion: Already working days; no conversion. | Source scope: Stated in working days per year; national Labour Code entitlement applicable to employees in Georgia. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://matsne.gov.ge/en/document/download/1155567/5/en/pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:40.95+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employer shall determine the duration of working time not to exceed 40 hours a week\" | registry:GE:avg_weekly_hours:725b20f13b32 | Excluded: specified industries may go to 48 hours; minors have reduced hours | Source scope: Standard is 40 hours/week for adults; exceptions exist for specific industries up to 48 hours and reduced hours for minors | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-01-21","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"15 (20 for banks, credit unions, microfinance organisations, and loan providers).\" || no_government_figure:2026-09-17 (the quoted 5% applies to the international company regime; the general profit tax rate is not in the captured excerpts)"},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"employee_ssc_rate","value_num":2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.matsne.gov.ge/en/document/view/4280127?publication=0","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:40.336+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"t account of the employed participant, in the amount of 2 % of taxable salary to be paid to the employee\" | registry:GE:employee_ssc_rate:7b1823314f96 | Assessable base: Taxable salary under the Law on Funded Pensions. The registry records that Georgia has no other unified employee social security contribution, so this is the whole of it. | Components: Funded pension 2%. | Source scope: Covers only funded pension employee contribution (2%); no unified broader social security employee contribution exists to confirm coverage of all SSC | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"employer_ssc_rate","value_num":2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.matsne.gov.ge/en/document/view/4280127?publication=0","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:40.736+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an employer shall make a pension contribution, through an electronic system, to an individual retirement account of the employee, in the amount of 2 %\" | registry:GE:employer_ssc_rate:7b1823314f96 | Assessable base: Taxable salary under the Law on Funded Pensions; the state adds a further top-up that is not an employer cost. | Components: Funded pension 2%. | Source scope: Covers only the funded pension contribution (2% employer, 2% employee, plus state top-up); does not cover other social security contributions such as health insurance if any exist separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"maternity_leave_weeks","value_num":26.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 183 calendar days -> 26.1 weeks || no_government_figure:2026-09-17 (the captured version states the payment cap but not the leave duration, and uses pre-2020 terminology)"},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"min_wage_monthly","value_num":20,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"GEL","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The thirty days quoted are the EMPLOYEE's obligation to notify the employer. The employer's own notice, which the registry records as differing and as low as three days in some cases, is not quotable from the capture.)"},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-01-21","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://matsne.gov.ge/en/document/view/1155567","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Georgia pension authority / SSPTW — men 65 (women 60)"},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"severance_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The two months apply where the employer gives short notice in place of the full period, so the figure is conditional on a scenario rather than the ordinary redundancy entitlement.)"},{"country_id":"b45c749a-701a-437c-a6d6-9109872e51a8","iso2":"GE","iso3":"GEO","country":"Georgia","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://matsne.gov.ge/en/document/download/1043717/151/en/pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:49.28+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"VAT rate shall be: a) 18% of the amount of taxable turnover or taxable import\" | registry:GE:vat_rate:cb49542fa88f | Source scope: None; standard national VAT rate stated directly | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze-im-internet.de/burlg/__3.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:54.707+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Der Urlaub beträgt jährlich mindestens 24 Werktage.\" | registry:DE:annual_leave_days:169914cc7465 | Conversion: The Act defines Werktage as every calendar day that is not a Sunday or a public holiday, so 24 Werktage is a six-day-week count; on a five-day week that is 20 working days (24 × 5 ÷ 6). | Source scope: 24 working days based on a 6-day work week definition (Werktage includes Saturdays); commonly converted to 20 days for a 5-day week, but that conversion is not stated in this law text itself. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze-im-internet.de/arbzg/__3.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:33.898+00:00","unit_caveat":null,"scope_caveat":"statutory_maximum_not_ordinary","notes":"\"Die werktagliche Arbeitszeit der Arbeitnehmer darf acht Stunden nicht uberschreiten.\" | registry:DE:avg_weekly_hours:566daf410781 | Conversion: 8 hours per working day x 6 Werktage (the ArbZG working-day definition, Monday to Saturday) = 48 hours per week | Source scope: Statutory ordinary hours given as daily maximum (8 hours, extendable to 10) rather than weekly figure; converting to a weekly figure requires an assumption about number of working days per week. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bundesfinanzministerium.de/Content/DE/Glossareintraege/K/koerperschaftsteuer.html?view=renderHelp","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:50.652+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Die Korperschaftsteuer wird auf das Einkommen juristischer Personen mit einem Steuersatz von 15 Prozent erhoben.\" | registry:DE:corporate_tax_rate:60759812a143 | Ladder: falling by 1 percentage point a year from 2028 to 10% from 2032 | Excluded: the municipal trade tax (Gewerbesteuer) is separate and not included | Source scope: National corporate tax rate; note trade tax (Gewerbesteuer) is separate and municipal, not covered here; a scheduled reduction to 10% by 2032 is also noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"employee_ssc_rate","value_num":21.459701,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The registry page is the 2020 edition of the BMAS 'Social Security at a Glance'. It gives the long-term care rate (3.05%, split 1.525% each) and the pension rate, but not the full cross-branch employee contribution, and the rates it does give are six years stale.)"},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"employer_ssc_rate","value_num":20.864648,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same page, same limit: long-term care and pension only, 2020 rates, no health or unemployment employer share. Not a total employer rate.)"},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 0%–45% (2026)","value_jsonb":[{"to":12348,"from":0,"rate":0},{"to":17799,"from":12349,"rate":14},{"to":69878,"from":17800,"rate":24},{"to":277825,"from":69879,"rate":42},{"to":null,"from":277826,"rate":45}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze-im-internet.de/estg/__32a.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:30.282+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1.bis 12 348 Euro (Grundfreibetrag):0;2.von 12 349 Euro bis 17 799 Euro:(914,51 . y + 1 400) . y;3.von 17 800 Euro bis 69 878 Euro:(173,10 . z + 2 397) . z + 1 034,87;4.von 69 879 Euro bis 277 825 Euro:0,42 . x - 11 135,63;5.von 277 826 Euro an:0,45 . x - 19 470,38.\" | registry:DE:income_tax_brackets:053bfcfc2ba9 | Currency: EUR | Tax year: 2026 | Residence basis: resident individuals, single assessment; married couples use the Splitting-Verfahren | Source scope: Formula-based bracket structure in German; applies nationally to income tax. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bmas.de/SharedDocs/Downloads/DE/Publikationen/a998-social-security-at-a-glance-total-summary.pdf?__blob=publicationFile&v=2","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:27.149+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Statutory maternity leave of six weeks before and at least eight weeks after childbirth\" | registry:DE:maternity_leave_weeks:4f2fb4f78c60 | Conversion: 6 weeks before plus at least 8 weeks after childbirth = 14 weeks | Payment: Mutterschaftsgeld; the protection period is a prohibition on work | Ladder: 12 weeks after a multiple or premature birth or a finding of child disability | Source scope: National statutory maternity protection period; extended to 12 weeks after multiple/premature births or child disability findings. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"min_wage_monthly","value_num":2408.87,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mindestlohn-kommission.de/en/Information-on-the-minimum-wage/Current-level-of-the-minimum-wage","effective_date":"2026-01-01","verified_at":"2026-09-17T12:36:46.426+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Since January 1, 2026, the statutory minimum wage has been EUR 13.90 per hour.\" | registry:DE:min_wage_monthly:267c28b089fc | Currency: EUR | Pay basis: hourly | Conversion: EUR 13.90 per hour x 40 hours per week x 4.33 weeks per month = EUR 2,408.87; the hours assumption is stated here because the wage order states none | Source scope: Rate given as hourly, not monthly; no official monthly conversion policy stated."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"notice_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze-im-internet.de/bgb/__622.html","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:59.536+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Das Arbeitsverhältnis eines Arbeiters oder eines Angestellten (Arbeitnehmers) kann mit einer Frist von vier Wochen zum Fünfzehnten oder zum Ende eines Kalendermonats gekündigt werden. Für eine Kündigung durch den Arbeitgeber beträgt die Kündigungsfrist, wenn das Arbeitsverhältnis in dem Betrieb oder Unternehmen 1. zwei Jahre bestanden hat, einen Monat zum Ende eines Kalendermonats, 2. fünf Jahre bestanden hat, zwei Monate zum Ende eines Kalendermonats, 3. acht Jahre bestanden hat, drei Monate zum Ende eines Kalendermonats, 4. zehn Jahre bestanden hat, vier Monate zum Ende eines Kalendermonats\" | registry:DE:notice_weeks:4ae51df43869 | Conversion: BGB § 622. Months to weeks = months x 4.33; the base period is already stated in weeks. | Tenure ladder: 1y: 4 weeks (base period, under two years' service); 5y: 2 months = 8.7 weeks; 10y: 4 months = 17.3 weeks. Average of the three = 10.0 weeks. | Source scope: Notice periods stated in weeks/months tied to tenure (e.g. 4 weeks base, escalating to 7 months at 20 years); original units mixed weeks/months, requiring conversion assumptions for a single notice_weeks value. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"parental_leave_weeks","value_num":156,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bmas.de/SharedDocs/Downloads/DE/Publikationen/a998-social-security-at-a-glance-total-summary.pdf?__blob=publicationFile&v=2","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:45.284+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Each parent can take parental leave for up to three years from the birth of the child.\" | registry:DE:parental_leave_weeks:4f2fb4f78c60 | Conversion: 3 years per parent x 52 weeks = 156 weeks | Payment: the leave itself is unpaid; Elterngeld is a separate benefit | Source scope: Duration given in years, not weeks; document is 2020 edition so currentness of adjacent details (notice periods, allowances) uncertain though core 3-year entitlement is longstanding law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:04:22.222521+00:00","unit_caveat":null,"scope_caveat":null,"notes":"No distinct statutory paid paternity leave as of 2026; parental leave (Elternzeit/Elterngeld) applies."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze-im-internet.de/estg/__32a.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:51.748+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"5.von 277 826 Euro an:0,45 . x - 19 470,38\" | registry:DE:personal_income_tax_top_rate:053bfcfc2ba9 | Tax year: 2026 | Residence basis: resident individuals, EStG section 32a | Source scope: Top marginal rate of 45% (the 'Reichensteuer' bracket) applies above stated threshold nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze-im-internet.de/bgb/__622.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:55.735+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Wahrend einer vereinbarten Probezeit, langstens fur die Dauer von sechs Monaten, kann das Arbeitsverhaltnis mit einer Frist von zwei Wochen gekundigt werden.\" | registry:DE:probation_months:4ae51df43869 | Source scope: States maximum probation period tied to notice-period rule; national scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bmas.de/EN/Social-Affairs/Old-age-security-in-Germany/old-age-security-in-germany-art.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:15.422+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The pensionable age is gradually being raised to 67 years by the year 2031.\" | registry:DE:retirement_age:edc51b06a4fd | Ladder: being raised in stages to 67 by 2031; the quoted text states the target, not the cohort table | Source scope: Standard retirement age with transition path stated; early retirement options also mentioned. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"severance_weeks","value_num":11.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"0e79e43b-5e3c-4824-bade-329197d87116","iso2":"DE","iso3":"DEU","country":"Germany","field_key":"vat_rate","value_num":19,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze-im-internet.de/ustg_1980/__12.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:43.367+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Die Steuer betragt fur jeden steuerpflichtigen Umsatz 19 Prozent der Bemessungsgrundlage\" | registry:DE:vat_rate:e8753b36595e | Reduced rates: 7% reduced and 0% for specified categories | Source scope: Standard rate 19%; reduced rate of 7% and 0% for specific categories also listed in same section. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gipc.gov.gh/wp-content/uploads/2023/05/LABOUR-ACT-2003-ACT-651.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:34.568+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"every worker is entitled to not less than fifteen working days leave with full pay in any calendar year\" | registry:GH:annual_leave_days:8d82457ac39c | Conversion: Already working days; no conversion. | Excluded: Family-concern businesses are outside the Act under section 32. | Source scope: Minimum entitlement is 15 working days per year of continuous service; excludes family concerns businesses under Section 32. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gipc.gov.gh/wp-content/uploads/2023/05/LABOUR-ACT-2003-ACT-651.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:41.801+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The hours of work of a worker shall be a maximum of eight hours a day or forty hours a week\" | registry:GH:avg_weekly_hours:8d82457ac39c | Excluded: task and domestic workers are excluded under section 44 | Source scope: Averaging provisions allow up to 10 hours/day in some fixed-hours schemes; certain worker categories (task/domestic workers) excluded under Section 44. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gra.gov.gh/domestic-tax/tax-types/corporate-income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:56.365+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The general Corporate Income Tax rate is 25%.\" | registry:GH:corporate_tax_rate:4cf62b9c13eb | Reduced rates: numerous sector and location-specific rates | Source scope: Also lists numerous sector/location-specific rates as exceptions to the general rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"employee_ssc_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gra.gov.gh/domestic-tax/tax-types/paye/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:42.958+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Social Security and National Insurance Trust (SSNIT) – 5.5% of basic salary.\" | registry:GH:employee_ssc_rate:3b4f61efdc9c | Assessable base: Basic salary; the deduction the GRA recognises for PAYE purposes. | Excluded: The page does not state the tripartite split or the employer's share. | Source scope: Gives employee SSNIT deduction rate only as it affects PAYE deductions; does not state total tripartite split or employer share. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"employer_ssc_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The GRA page states the employee's 5.5% deduction only. The employer's SSNIT contribution is not on the page.)"},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gipc.gov.gh/wp-content/uploads/2023/05/LABOUR-ACT-2003-ACT-651.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:36.149+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"entitled to a period of maternity leave of at least twelve weeks in addition to any period of annual leave\" | registry:GH:maternity_leave_weeks:8d82457ac39c | Payment: full pay | Ladder: at least two additional weeks for an abnormal confinement or multiple births | Source scope: Extendable by at least two additional weeks for abnormal confinement or multiple births; full pay guaranteed during leave. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"min_wage_monthly","value_num":471.53,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"GHS","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gipc.gov.gh/wp-content/uploads/2023/05/LABOUR-ACT-2003-ACT-651.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:43.768+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"in the case of a contract of less than three years, two weeks' notice or two weeks' pay in lieu of notice\" | registry:GH:notice_weeks:8d82457ac39c | Conversion: Labour Act 2003 (Act 651) s. 17: one month for a contract of three years or more, which is the standard permanent case. Months to weeks = 1 x 4.33 = 4.3. The period varies by contract length, not by tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Contracts under three years carry two weeks and week-to-week contracts seven days; workers with disabilities have a one-month minimum. | Source scope: Notice varies by contract length/type (one month for 3+ year contracts, seven days for week-to-week contracts); disability workers have separate one-month minimum. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gra.gov.gh/domestic-tax/tax-types/paye/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:57.318+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Exceeding 50,000.00 35\" | registry:GH:personal_income_tax_top_rate:3b4f61efdc9c | Source scope: From Year 2024 table; current applicability to 2026 not confirmed on page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mint.gov.gh/public-holidays-and-commemorative-days-in-ghana/","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Ghana SSNIT 60"},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=GHA&yr=2025","effective_date":"2025-01-01","verified_at":"2026-08-04T00:35:39.703216+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice: 2 weeks for tenure <3 years (1yr), 1 month for ≥3 years (5yr, 10yr), averaged. Redundancy pay is not fixed by law; statutory rows show 0 months across all tenures. [approved 2026-08-04: verified - the labour code prescribes no statutory severance formula; redundancy compensation is negotiated or court-determined, so 0 statutory weeks is the correct reading.] || no_government_figure:2026-09-17 (The Labour Act says in terms that the amount of redundancy pay is a matter for negotiation between employer and worker. There is an entitlement but no statutory figure, and negotiating positions are not a statute.)"},{"country_id":"0f7ae88d-bf18-4b65-8592-0cd5cd176d6a","iso2":"GH","iso3":"GHA","country":"Ghana","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gra.gov.gh/domestic-tax/tax-types/vat/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:50.116+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Value Added Tax (VAT) Rate = 15%\" | registry:GH:vat_rate:bfea30c14b92 | Excluded: the NHIL and GETFund levies of 2.5% each are charged on the same base and are not part of this rate | Source scope: Reflects 2026 VAT reform rate structure; includes additional NHIL/GETFund levies of 2.5% each on same base. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltarlaws.gov.gi/legislations/employment-annual-and-public-holidays-order-15/download","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:35.372+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Duration of Annual Holiday for employees with not more than three years continuous service conditioned to a week of: 5 days 5.5 or 6 days 7 days Not less than 48 weeks 15 working days 18 working days 21 working days\" | registry:GI:annual_leave_days:17d96c4ef227 | Conversion: The Order states the five-day-week figure itself: 15 working days. | Tenure ladder: The table scales up to eight or more years of service; the entry tier is the value taken. | Source scope: Entitlement varies by tenure (tiers up to 8+ years) and by contracted week length (5, 5.5/6, or 7 days); table gives working days directly, not weeks, but scales with service years requiring selection of correct tier. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltar.gov.gi/income-tax-office","effective_date":"2024-07-01","verified_at":"2026-09-17T11:54:56.774+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard rate of Corporation Tax increased from 12.5% to 15% as from 1st July 2024.\" | registry:GI:corporate_tax_rate:36602a32cb74 | Excluded: 20% for utilities, companies in a dominant market position and telecom income | Source scope: Higher 20% rate applies to utility/dominant-market-position companies and telecom services income."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"employee_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltarlaws.gov.gi/legislations/social-security-insurance-act-309/download","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:44.568+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employee - 10% of Gross Earnings. Contributions are payable annually subject to a minimum of £745.29 and a maximum of £2,121.21 per annum.\" | registry:GI:employee_ssc_rate:c0d17df7191c | Assessable base: Gross earnings, with an annual floor of GBP 745.29 and ceiling of GBP 2,121.21 in contributions. | Excluded: The effective date of this schedule version is not stated in the capture. | Source scope: Rate stated in a schedule of a consolidated Act; effective date of this specific schedule version is unclear from excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"employer_ssc_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltarlaws.gov.gi/legislations/social-security-insurance-act-309/download","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:44.976+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employer - 18% of Gross Earnings. Contributions are payable annually subject to a minimum of £1,662.57 and a maximum of £2,923.83 per annum.\" | registry:GI:employer_ssc_rate:c0d17df7191c | Assessable base: Gross earnings, with an annual floor of GBP 1,662.57 and ceiling of GBP 2,923.83 in contributions. | Excluded: The effective date of this schedule version is not stated in the capture. | Source scope: Rate stated in a schedule of a consolidated Act; effective date of this specific schedule version is unclear from excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"income_tax_brackets","value_num":null,"value_text":"3 bands, 14%–39% (2026)","value_jsonb":[{"to":4000,"from":0,"rate":14},{"to":16000,"from":4001,"rate":17},{"to":null,"from":16001,"rate":39}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltar.gov.gi/income-tax-office","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:34.847+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the first GBP4,000 of taxable income @ 14% the next GBP12,000 of taxable income @ 17% balance @ 39%\" | registry:GI:income_tax_brackets:36602a32cb74 | Currency: GBP | Tax year: 2026 | Residence basis: individuals electing the Allowance Based System; the Gross Income Based System is an alternative | Source scope: Two parallel systems exist (ABS and GIBS) with different brackets; both provided but taxpayer chooses which applies. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltarlaws.gov.gi/legislations/social-security-insurance-act-309/download","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:36.578+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"Maternity allowance shall be paid for a maximum period of 18 weeks, at fortnightly intervals\" | registry:GI:maternity_leave_weeks:c0d17df7191c | Payment: maternity allowance paid fortnightly under the Social Security Act | Source scope: This is the maternity allowance (benefit) duration under Social Security Act, not necessarily the statutory maternity leave entitlement itself (which is set separately in Employment (Maternity...) Regulations, not fully quoted here). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"notice_weeks","value_num":6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltarlaws.gov.gi/legislations/employment-act-9/download","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:45.382+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(i) not less than one week's notice if his period of continuous employment is less than 2 years; (ii) not less than two weeks' notice if his period of continuous employment is 2 years or more but less than 5 years; (iii) not less than four weeks' notice if his period of continuous employment is 5 years or more but less than 8 years; (iv) not less than eight weeks' notice if his period of continuous employment is 8 years or more but less than 10 years; (v) not less than thirteen weeks' notice if his period of continuous employment is 10 years or more\" | registry:GI:notice_weeks:6e87d32808df | Conversion: Employment Act; already in weeks. | Tenure ladder: 1y: 1 week; 5y: 4 weeks; 10y: 13 weeks. Average of the three = 6.0 weeks. | Excluded: This is the scale for employees paid at least fortnightly; employees paid less often are on a separate month-based scale in the same section. | Source scope: Notice scale tiered by length of service; only partial tiers shown in excerpt but rule structure is clear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"parental_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltarlaws.gov.gi/legislations/employment-maternity-and-parental-leave-and-health-and-safety-regulations-amendment-regulations-2001-1533/download","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:50.255+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"An employee is entitled to 13 weeks' unpaid parental leave in respect of a child.\" | registry:GI:parental_leave_weeks:eb5c103d97a2 | Payment: unpaid | Source scope: This is a 2001 amendment; current version status unclear given later Employment Act amendments referenced elsewhere (e.g., 2025 Bill), though this specific entitlement appears unaffected. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"probation_months","value_num":0.23,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltarlaws.gov.gi/legislations/employment-act-9/download","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:01.56+00:00","unit_caveat":null,"scope_caveat":"statutory_default_not_maximum","notes":"\"The first week of any employment under a contract of service shall be deemed to be probationary employment\" | registry:GI:probation_months:6e87d32808df | Conversion: one week / 4.33 weeks per month = 0.23 months | Source scope: Statutory default probation is one week, not months; unit mismatch should be noted in conversion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltar.gov.gi/press-releases/bank-and-public-holidays-2025-10243","effective_date":"2025-01-01","verified_at":"2026-09-16T23:40:35.769+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"BANK AND PUBLIC HOLIDAYS 2025 New Year's Day Wednesday 1st January 2025 Winter Midterm Bank Holiday Monday 17th February 2025 Good Friday Friday 18th April 2025 Easter Monday Monday 21st April 2025 Workers' Memorial Day Monday 28th April 2025 May Day Thursday 1st May 2025 Spring Bank Holiday Monday 26th May 2025 King's Birthday Monday 16th June 2025 Late Summer Bank Holiday Monday 25th August 2025 Gibraltar National Day Wednesday 10th September 2025 Christmas Day Thursday 25th December 2025 Boxing Day Friday 26th December 2025\" | registry:GI:public_holidays:3603b5456e55 | Conversion: The official calendar lists 12 dates. It is the 2025 edition, the most recent the registry holds. | Source scope: This is the official 2025 bank/public holiday calendar list (11 dates) for Gibraltar; no regional subdivisions exist as Gibraltar is a single territory."},{"country_id":"89950885-4624-485b-9e82-b7f7c8bbd79e","iso2":"GI","iso3":"GIB","country":"Gibraltar","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gibraltar.gov.gi/income-tax-office","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:22.961+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Individuals of state pensionable age (i.e. men aged 65 or over and women aged 60 or over)\" | registry:GI:retirement_age:36602a32cb74 | Ladder: 65 for men and 60 for women; the 2026 Budget Address proposes lowering the male age to 60 | Source scope: Ages given differ by gender (65 men/60 women) under tax rules; Budget Address 2026 mentions plans to lower male pension age to 60, indicating this is under active change and gender-differentiated ages may not remain current. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ypergasias.gov.gr/en/labour-relations/individual-employment-relations/working-time-limits/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:37.114+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Leave is granted proportionally on the basis of 20 working days' annual leave for a 5-day working week and 24 working days for a 6-day working week over a period of 12 months of continuous employment.\" | registry:GR:annual_leave_days:0e4458a04a2a | Conversion: The source states the five-day-week figure itself: 20 working days. | Tenure ladder: One extra working day for each year after the first, up to 22 on a five-day week; the entry-level entitlement is the value taken. | Source scope: Entitlement varies by 5-day vs 6-day working week system and increases with seniority up to 22/26 days; base figures given in working days, not calendar days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2021-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Greek labour law (Law 4808/2021 Art. 55; EGSSE 1984), 40h/week || no_government_figure:2026-09-17 (the page distinguishes the statutory maximum (45 hours over 5 days or 48 over 6, including extra work) from the customary normal working time of 40 hours; the quoted sentence carries only the maximum)"},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"corporate_tax_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://minfin.gov.gr/en/tax-policy/tax-guide/income-taxation/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:58.484+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the rate is reduced to 22% (by virtue of article 120 of Law 4799/2021)\" | registry:GR:corporate_tax_rate:d76f0f94eade | Reduced rates: 29% for certain credit institutions and 10% for agricultural cooperatives | Source scope: General corporate rate is 22%; different rates apply to certain credit institutions (29%) and agricultural cooperatives (10%). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"employee_ssc_rate","value_num":13.37,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 6.67% is the primary pension contribution alone; supplementary insurance and the category-specific additions are separate figures the page does not consolidate.)"},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"employer_ssc_rate","value_num":21.79,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same page: 13.33% is primary pension only, and the supplementary and occupational-risk premiums are not consolidated into a total.)"},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 9%–44% (2026)","value_jsonb":[{"to":10000,"from":0,"rate":9},{"to":20000,"from":10001,"rate":22},{"to":30000,"from":20001,"rate":28},{"to":40000,"from":30001,"rate":36},{"to":null,"from":40001,"rate":44}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://minfin.gov.gr/en/tax-policy/tax-guide/income-taxation/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:36.309+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"0 - 10.000 9% 10.001- 20.000 22% 20.001 - 30.000 28% 30.001 - 40.000 36% 40.001 - 44%\" | registry:GR:income_tax_brackets:d76f0f94eade | Currency: EUR | Tax year: 2026 | Residence basis: employment, pension and business income | Source scope: Two scales given (up to 2025 and from 2026 with dependent-child variations); need to specify which tax year applies. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"maternity_leave_weeks","value_num":56,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"min_wage_monthly","value_num":920,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EUR","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ypergasias.gov.gr/en/labour-relations/collective-employment-relations/minimum-wage/","effective_date":"2026-04-01","verified_at":"2026-09-17T12:36:52.282+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For white-collar workers the minimum salary is set at nine hundred twenty euros (EUR920.00)\" | registry:GR:min_wage_monthly:ba7f658fb635 | Currency: EUR | Pay basis: monthly | Applies to: white-collar workers; the blue-collar minimum is a daily wage of EUR 41.09 | Source scope: White-collar figure is a direct monthly amount (current as of 1.4.2026); blue-collar minimum is stated as a daily wage (€41,09), requiring separate handling/conversion policy."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"notice_weeks","value_num":11.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ypergasias.gov.gr/en/labour-relations/individual-employment-relations/frequently-asked-questions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:50.29+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(a) For employees who have served from twelve (12) full months to two (2) years, a prior notice of one (1) month prior to the dismissal is required. (b) For employees who have served from two (2) full years to five (5) years, a prior notice of two (2) months... (c) For employees who have served from five (5) full years to ten (10) years a prior notice of three (3) months... (d) For employees who have served from ten (10) full years and more, a prior notice of four (4) months\" | registry:GR:notice_weeks:0d2801d8f78a | Conversion: Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 3 months = 13.0 weeks; 10y: 4 months = 17.3 weeks. Average of the three = 11.5 weeks. | Source scope: Notice periods given in months tied to tenure bands (1-4 months), not weeks directly; unit conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"overtime_premium_pct","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ypergasias.gov.gr/en/labour-relations/individual-employment-relations/working-time-limits/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:17.818+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"is remunerated at the hourly rate of pay plus 40%\" | registry:GR:overtime_premium_pct:0e4458a04a2a | Ladder: 20% for yperergasia within the limit, 40% for legal overtime beyond the weekly limit, 75% for Sunday and holiday work | Source scope: Distinct premiums apply: +20% for 'extra work' (yperergasia) within limit vs +40% for legal 'overtime work' beyond weekly limit; separate +75% applies for Sunday/holiday work per another excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"parental_leave_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"paternity_leave_weeks","value_num":11.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 78 calendar days -> 11.1 weeks"},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"personal_income_tax_top_rate","value_num":44,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://minfin.gov.gr/en/tax-policy/tax-guide/income-taxation/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:59.028+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"40.001 - 44%\" | registry:GR:personal_income_tax_top_rate:d76f0f94eade | Residence basis: employment, pension and business income; capital income is taxed under separate schedules | Source scope: Top marginal rate applies to employment/pension/business income; capital income categories (dividends, interest, royalties, rental) taxed at different separate rates. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ypergasias.gov.gr/en/labour-relations/individual-employment-relations/working-time-limits/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:37.511+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In accordance with Article 60 of Law 4808/2021, the following dates are set as compulsory public holidays ... a) New Year's Day (1 January) b) Epiphany (6 January) c) Greek Independence Day (25 March) d) Easter Monday e) Labour Day (1 May) f) Assumption (15 August) g) Ochi Day (28 October) h) Christmas Day (25 December) i) Boxing Day (26 December)\" | registry:GR:public_holidays:0e4458a04a2a | Excluded: Up to five further holidays may be designated each year by ministerial decision, and regional heads may designate local ones; neither is a standing national entitlement. | Source scope: Lists the mandatory national public holidays (9 listed) but notes up to 5 additional holidays may be designated annually by ministerial decision, plus separate local/regional public holidays designated by heads of regions. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ypergasias.gov.gr/en/social-security/pensions/primary-pension/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:25.523+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Minimum insurance period of 15 years and completion of the 67th year of age to receive full pension\" | registry:GR:retirement_age:f561e07debea | Ladder: 67 with 15 years of insurance for a full pension, or 62 with 40 years; heavy and unhealthy occupations at 62 | Source scope: Alternative retirement paths exist (40 years insurance and age 62; heavy/unhealthy occupation exceptions at age 62) alongside the general 67/62 rule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"severance_weeks","value_num":8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ypergasias.gov.gr/en/labour-relations/individual-employment-relations/frequently-asked-questions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:50.696+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employer who gives notice in writing to a worker who is a private-sector employee as described above, must pay to the dismissed person half of the severance pay for termination without prior notice. ... TABLE OF EMPLOYEE SEVERANCE PAY Time of service with the same employer Amount of compensation 1 full year up to 4 years 2 months 4 full years up to 6 years 3 months 6 full years up to 8 years 4 months 8 full years up to 10 years 5 months 10 full years 6 months\" | registry:GR:severance_weeks:0d2801d8f78a | Conversion: The table is the severance due when NO notice is given. Where notice is served, the page says half of it is due — and the index adds notice and severance, so the half is the figure that belongs beside a served notice period. Months to weeks = months x 4.33, then halved. | Tenure ladder: 1y: 2 months halved = 4.3 weeks; 5y: 3 months halved = 6.5 weeks; 10y: 6 months halved = 13.0 weeks. Average of the three = 8.0 weeks. | Excluded: Dismissal without notice attracts the full table instead; employees with 17 or more years of service as of 12 November 2012 have an additional table. | Source scope: Severance stated in months tied to tenure bands (up to 12 months for 16+ years), plus an additional severance table for employees with 17+ years as of 12 Nov 2012; units are months, not weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"19c15ebc-657a-41be-b185-cc2aed435c7e","iso2":"GR","iso3":"GRC","country":"Greece","field_key":"vat_rate","value_num":24,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-02-16","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"fa739ae4-b522-42b9-b887-afff6ac9f261","iso2":"GL","iso3":"GRL","country":"Greenland","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://aka.gl/emner/borger/tax/tax-rates?sc_lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:57.232+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Corporate Tax: 25%\" | registry:GL:corporate_tax_rate:3aa942503239 | Source scope: None significant; rate explicitly stated for standard corporate tax. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fa739ae4-b522-42b9-b887-afff6ac9f261","iso2":"GL","iso3":"GRL","country":"Greenland","field_key":"personal_income_tax_top_rate","value_num":44,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://aka.gl/emner/borger/tax/tax-rates?sc_lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:57.957+00:00","unit_caveat":null,"scope_caveat":"subnational_variation","notes":"\"Avanaata Kommunia 10% 28% 6% 44%\" | registry:GL:personal_income_tax_top_rate:3aa942503239 | Applies to: the highest combined municipal rate shown; Greenland's system is flat per municipality | Source scope: Highest combined rate shown is 44% for one municipality; system is flat per municipality rather than progressive with distinguishable 'top' bracket, and gross tax 35% for special sector applies separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fa739ae4-b522-42b9-b887-afff6ac9f261","iso2":"GL","iso3":"GRL","country":"Greenland","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/GL","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"fa739ae4-b522-42b9-b887-afff6ac9f261","iso2":"GL","iso3":"GRL","country":"Greenland","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bank.stat.gl/AREBFB01","effective_date":"2021-01-01","verified_at":"2026-09-17T12:15:23.381+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Retirement age 2016 65, 2017-2020 66 and 2021- 67.\" | registry:GL:retirement_age:15912a329961 | Applies to: stated in a labour statistics table footnote rather than a pension law page | Source scope: Sourced from a labour statistics table footnote rather than a pension law page directly, but gives explicit dated retirement age progression up to 2021 onward (67)."},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://grenadaparliament.gd/wp-content/uploads/2021/08/Cap89-EMPLOYMENT-ACT.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:33.011+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 15 (2026-01-01): no note recorded || \"two weeks for the first year of employment; (b) three weeks thereafter\" | registry:GD:annual_leave_days:b98e47af82ca | Conversion: Two weeks on a five-day week is 10 working days. | Tenure ladder: Three weeks from the second year; the entry-level entitlement is the value taken. | Source scope: Entitlement expressed in weeks, not days; different accrual rules for daily/hourly-paid workers noted on FAQ page; assumes 5 or 6 working-day week for conversion. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"employee_ssc_rate","value_num":6.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nisgrenada.org/contributors/employee/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:38.712+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employee contributions total 6.25% of gross earnings.\" | registry:GD:employee_ssc_rate:303f1a6aca26 | Assessable base: Gross earnings up to an insurable-earnings ceiling of $5,200 a month. | Excluded: Workers under 16 pay 1%. | Source scope: Ceiling on insurable earnings of $5,200/month; different 1% rate for under-16 workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"employer_ssc_rate","value_num":7.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nisgrenada.org/contributors/employer/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:39.117+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The employer's contribution is 7.25% of the employee's insurable earnings (6.25% must be deducted from the employee's salary).\" | registry:GD:employer_ssc_rate:7caef18f507e | Assessable base: Insurable earnings up to a ceiling of $5,200 a month. | Excluded: Workers under 16 and over 63 are at 1%. | Source scope: Ceiling on insurable earnings of $5,200/month applies; different 1% rate for under-16/over-63 workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://grenadaparliament.gd/wp-content/uploads/2021/08/Cap89-EMPLOYMENT-ACT.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:34.812+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee shall be entitled under this Act to maternity leave for a period of three months\" | registry:GD:maternity_leave_weeks:b98e47af82ca | Conversion: 3 months x 4.33 weeks = 13 weeks | Payment: not stated in the quoted text | Source scope: Entitlement stated in months (three months), not weeks; requires conversion assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"min_wage_monthly","value_num":1200,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XCD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the orders set rates per hour, per day or per month by category and parish, and which order is in force is not established)"},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"notice_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://grenadaparliament.gd/wp-content/uploads/2021/08/Cap89-EMPLOYMENT-ACT.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:39.522+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(c) two weeks where the employee has been employed by the employer for three months or more, but less than one year; (d) one month where the employee has been employed by the employer for one year or more, but less than five years; (e) two months where the employee has been employed by the employer for five years or more.\" | registry:GD:notice_weeks:b98e47af82ca | Conversion: Employment Act cap. 89. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 2 months = 8.7 weeks; 10y: 2 months = 8.7 weeks. Average of the three = 7.2 weeks. | Source scope: Notice periods stated in days/weeks/months depending on length of service; original units mixed (day, week, month) requiring conversion assumptions for a single weeks figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://grenadaparliament.gd/wp-content/uploads/2021/08/Cap89-EMPLOYMENT-ACT.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:16.36+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employer shall pay to an employee who works overtime an amount calculated at a rate of not less than one and one-half times his normal rate\" | registry:GD:overtime_premium_pct:b98e47af82ca | Conversion: one and one-half times = a 50% premium | Excluded: 2x for Sunday or public holiday work | Source scope: 1.5x standard overtime rate; 2x for Sunday or public holiday work. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://llca.gov.gd/labour/resources/frequently-asked-questions/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:00.904+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The period of probation for an unskilled worker should be no more than one (1) month, and no more than three (3) months for other workers\" | registry:GD:probation_months:49be7746b6cc | Ladder: one month for an unskilled worker, three months for others; may be extended by collective agreement | Source scope: May be extended by collective agreement; differs for unskilled vs other workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.gd/component/edocman/grenadas-public-holidays-2025/viewdocument/1386","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:33.397+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Grenada's Public Holidays - 2025 ... 1. NEW YEAR'S DAY 2. INDEPENDENCE DAY 3. GOOD FRIDAY 4. EASTER MONDAY 5. LABOUR DAY 6. WHIT MONDAY 7. CORPUS CHRISTI 8. EMANCIPATION DAY OBSERVANCE 9. CARNIVAL MONDAY 10. CARNIVAL TUESDAY 11. NATIONAL HEROES' DAY 12. THANKSGIVING DAY 13. CHRISTMAS DAY 14. BOXING DAY\" | registry:GD:public_holidays:d6a328e5e00e | Conversion: The Cabinet Office calendar numbers the holidays 1 to 14. It is the 2025 edition, the most recent the registry holds. | Source scope: Official 2025 calendar of 14 bank/public holidays for Grenada, Carriacou and Petite Martinique; per Bank Holidays Act this designates bank holidays, national in scope with no regional variation noted. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"retirement_age","value_num":63,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nisgrenada.org/benefits/age-benefit/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:22.142+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"insured person who has attained the pensionable age (presently 63)\" | registry:GD:retirement_age:b38418077b9f | Applies to: the NIS pensionable age | Source scope: This is the NIS pensionable age for social security purposes; may differ from any separate normal employment retirement age referenced elsewhere in Employment Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b42f7f57-50b6-41a8-b87b-49929f3fcc52","iso2":"GD","iso3":"GRD","country":"Grenada","field_key":"severance_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://llca.gov.gd/labour/resources/frequently-asked-questions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:39.931+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"entitled to be paid by the employer a termination allowance of not less than one (1) week's wages for every completed year of service\" | registry:GD:severance_weeks:49be7746b6cc | Conversion: Already in weeks of wages. | Tenure ladder: 1y: 1 week; 5y: 5 weeks; 10y: 10 weeks. Average of the three = 5.3 weeks. | Excluded: Requires one year or more of continuous service; dismissal for gross misconduct disqualifies. | Source scope: Applies to employees with one year or more continuous service; excludes those disqualified (e.g., gross misconduct dismissal). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae4fcc7d-d23f-45e9-a263-168b6c5a0cc3","iso2":"GP","iso3":"GLP","country":"Guadeloupe","field_key":"avg_weekly_hours","value_num":35,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://code.travail.gouv.fr/themes/temps-de-travail","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:42.648+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duree legale de travail effectif des salaries a temps complet est fixee a trente-cinq heures par semaine\" | registry:GP:avg_weekly_hours:9fd04accde82 | Source scope: National statutory ordinary weekly hours rule; applies in Guadeloupe as part of Code du travail (no DOM-specific exception noted in excerpt). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae4fcc7d-d23f-45e9-a263-168b6c5a0cc3","iso2":"GP","iso3":"GLP","country":"Guadeloupe","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.economie.gouv.fr/entreprises/gerer-sa-fiscalite-et-ses-impots/limpot-sur-les-benefices-ir-et/limpot-sur-les-societes-comment-ca-marche","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:58.054+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux de l'impot sur les societes est fixe a 25 % pour toutes les entreprises quel que soit leur chiffre d'affaires.\" | registry:GP:corporate_tax_rate:08489defb485 | Applies to: the French national rate; the overseas departments pay IS on the same terms as metropolitan France | Source scope: National French corporate tax rate; page states DOM entities pay IS 'dans les mêmes conditions qu'en métropole' per the impots.gouv.fr DOM page, so applies to Guadeloupe, but this specific page does not mention Guadeloupe explicitly. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae4fcc7d-d23f-45e9-a263-168b6c5a0cc3","iso2":"GP","iso3":"GLP","country":"Guadeloupe","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://guadeloupe.msa.fr/lfp/le-conge-de-mater","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:37.415+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le conge legal de maternite est fixe a 16 semaines au minimum.\" | registry:GP:maternity_leave_weeks:bdeb8b3f1838 | Payment: not stated in the quoted text | Source scope: MSA Guadeloupe page; covers agricultural scheme members but reflects general French statutory maternity leave duration also applicable to Guadeloupe employees generally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae4fcc7d-d23f-45e9-a263-168b6c5a0cc3","iso2":"GP","iso3":"GLP","country":"Guadeloupe","field_key":"notice_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072050/LEGISCTA000006189443/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:48.877+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2° S'il justifie chez le même employeur d'une ancienneté de services continus comprise entre six mois et moins de deux ans, à un préavis d'un mois ; 3° S'il justifie chez le même employeur d'une ancienneté de services continus d'au moins deux ans, à un préavis de deux mois\" | registry:GP:notice_weeks:741b3458beb7 | Conversion: Code du travail art. L1234-1, which applies in Guadeloupe as an overseas département. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 2 months = 8.7 weeks; 10y: 2 months = 8.7 weeks. Average of the three = 7.2 weeks. | Source scope: National Code du travail rule (applies in Guadeloupe as a DOM); expressed in months not weeks, conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae4fcc7d-d23f-45e9-a263-168b6c5a0cc3","iso2":"GP","iso3":"GLP","country":"Guadeloupe","field_key":"paternity_leave_weeks","value_num":3.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://guadeloupe.msa.fr/lfp/le-conge-paternite","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:39.045+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duree du conge de paternite est de 25 jours calendaires ou 32 jours calendaires en cas de naissances multiples\" | registry:GP:paternity_leave_weeks:c1b84c112c60 | Conversion: 25 calendar days / 7 = 3.6 weeks | Payment: paid through the MSA scheme | Ladder: 32 calendar days for multiple births | Source scope: Duration given in calendar days, not weeks; conversion assumption needed for weeks unit. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae4fcc7d-d23f-45e9-a263-168b6c5a0cc3","iso2":"GP","iso3":"GLP","country":"Guadeloupe","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/GP","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (Article L3422-2 adds one commemorative holiday for Guadeloupe (27 May) and does not carry the national list it is added to.)"},{"country_id":"ae4fcc7d-d23f-45e9-a263-168b6c5a0cc3","iso2":"GP","iso3":"GLP","country":"Guadeloupe","field_key":"vat_rate","value_num":8.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:50.983+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le taux normal : 8,5 % ; le taux reduit : 2,1 % pour tous les produits et services\" | registry:GP:vat_rate:31343ee912b1 | Applies to: the special rate schedule for Guadeloupe, Martinique and La Reunion | Reduced rates: 2.1% | Source scope: Applies to Guadeloupe, Martinique, La Réunion specifically (not Guyane/Mayotte where VAT does not apply); includes normal, reduced and special rates. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8b83c996-60ba-482a-96dc-2a0b0a1d76b9","iso2":"GU","iso3":"GUM","country":"Guam","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.guam.gov/wp-content/uploads/GDOL-FLSA-Handbook-as-of-2.16.2026.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:43.91+00:00","unit_caveat":null,"scope_caveat":"overtime_threshold_not_ordinary_hours","notes":"\"No employer shall employ any employee in excess of forty (40) hours a week, unless such employee receives compensation\" | registry:GU:avg_weekly_hours:44e8c3d5590d | Source scope: Statutory ordinary/maximum workweek threshold before overtime is triggered (40 hours), consistent with FLSA; applies generally with stated exemptions for certain occupations. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8b83c996-60ba-482a-96dc-2a0b0a1d76b9","iso2":"GU","iso3":"GUM","country":"Guam","field_key":"min_wage_monthly","value_num":1602.1,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.guam.gov/wp-content/uploads/GDOL-FLSA-Handbook-as-of-2.16.2026.pdf","effective_date":"2021-09-01","verified_at":"2026-09-17T12:36:53.097+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Effective September 1, 2021, $9.25 per hour.\" | registry:GU:min_wage_monthly:44e8c3d5590d | Currency: USD | Pay basis: hourly | Conversion: USD 9.25 per hour x 40 hours per week x 4.33 weeks per month = USD 1,602.10; the hours assumption is stated here because the handbook states none | Source scope: Rate given as hourly minimum wage; no monthly figure provided; conversion to monthly requires explicit assumption about standard hours/weeks not stated in source."},{"country_id":"8b83c996-60ba-482a-96dc-2a0b0a1d76b9","iso2":"GU","iso3":"GUM","country":"Guam","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.guam.gov/wp-content/uploads/GDOL-FLSA-Handbook-as-of-2.16.2026.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:18.646+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employees must be paid one and one-half (1.5) times their regular rate of pay for all hours worked over 40 (forty) in a workweek.\" | registry:GU:overtime_premium_pct:44e8c3d5590d | Conversion: one and one-half times the regular rate = a 50% premium | Excluded: police, firefighters and hospital or nursing home employees have different rules | Source scope: Standard non-exempt overtime rule; certain occupations (police, firefighters, hospital/nursing home employees) have differing rules per same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jurista.com.gt/laws/codigo-trabajo/articulo-130","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mcd.gob.gt/wp-content/uploads/2013/07/codigo-de-trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:43.486+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"laboren menos de cuarenta y ocho horas a la semana, tienen derecho de percibir integro el salario correspondiente a la semana ordinaria diurna\" | registry:GT:avg_weekly_hours:fec5b1ed187a | Source scope: Article 120 references the 48-hour ordinary weekly threshold indirectly (weekly ordinary daytime schedule); the direct statutory weekly ordinary hours figure is implied via this comparison rather than stated as a standalone rule; separate daily/ordinary jornada limits also appear elsewhere in the code but not fully quoted here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-06-09","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"System on earnings: 25% on net income; Simplified optional system: 7% on gross income\" || no_government_figure:2026-09-17 (the excerpt gives the capital income and capital gains rates (10% and 5%); the general regimen sobre utilidades rate is elsewhere in the law and not captured)"},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"employee_ssc_rate","value_num":4.83,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 2% belongs to the EMA programme alone; the separate IVS employee rate sits in a different acuerdo and the document's amendment history leaves the current consolidated total unclear.)"},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"employer_ssc_rate","value_num":10.67,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same acuerdo: the 4% is the EMA employer rate, not the combined IVS plus EMA rate.)"},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mcd.gob.gt/wp-content/uploads/2013/07/codigo-de-trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:38.27+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"gozara de un descanso retribuido con el ciento por ciento (100%) de su salario durante los treinta (30) dias que preceden al parto\" | registry:GT:maternity_leave_weeks:fec5b1ed187a | Conversion: 30 days before plus 54 after = 84 calendar days / 7 = 12 weeks | Payment: 100% of salary | Source scope: Entitlement stated in days (30 pre-partum + 54 post-partum = 84 days total), not weeks; no conversion performed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"min_wage_monthly","value_num":3343.01,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"GTQ","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted 2022 figures appear incidentally as an IGSS contribution base rather than in the current minimum wage decree)"},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"notice_weeks","value_num":3.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mcd.gob.gt/wp-content/uploads/2013/07/codigo-de-trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:51.912+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a) Antes de ajustar seis meses de servicios continuos, con una semana de anticipación por lo menos; b) Después de seis meses de servicios continuos pero menos de un año, con diez días de anticipación por lo menos; c) Después de un año de servicios continuos pero menos de cinco años, con dos semanas de anticipación por lo menos; y d) Después de cinco años de servicios continuos, con un mes de anticipación por lo menos.\" | registry:GT:notice_weeks:fec5b1ed187a | Conversion: Código de Trabajo art. 83. Months to weeks = 1 x 4.33. | Tenure ladder: 1y: 2 weeks; 5y: 1 month = 4.3 weeks; 10y: 4.3 weeks. Average of the three = 3.5 weeks. | Source scope: Notice periods tiered by service length, expressed in weeks/days/months (Art. 83); currentness of this PDF version relative to later amendments is uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mcd.gob.gt/wp-content/uploads/2013/07/codigo-de-trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:18.237+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"debe ser remunerada por lo menos con un cincuenta por ciento mas de los salarios minimos\" | registry:GT:overtime_premium_pct:fec5b1ed187a | Source scope: Applies to overtime beyond ordinary jornada; currentness of this codified text version uncertain relative to later amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"paternity_leave_weeks","value_num":0.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 2 calendar days -> 0.3 weeks"},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"personal_income_tax_top_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tse.org.gt/images/UECFFPP/leyes/decreto_10-2012_Ley_actualizacion_tributaria.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:59.453+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Q.300,000.01 en adelante Q.15,000.00 7% sobre el excedente de\" | registry:GT:personal_income_tax_top_rate:9f8d8fb5e8b5 | Residence basis: Rentas del Trabajo under Decreto 10-2012 | Source scope: Top marginal rate (7%) for Rentas del Trabajo under Decreto 10-2012; recent 2026 reforms noted in another source may affect thresholds but not confirmed to change top rate itself. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"probation_months","value_num":2,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.congreso.gob.gt/detalle_pdf/decretos/328","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:02.449+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"81, regula sobre contrato por tiempo indeterminado los dos primero meses reputan de prueba\" | registry:GT:probation_months:45b5e3efd3e4 | Applies to: indefinite-term contracts under article 81 of the Codigo de Trabajo as amended by Decreto 18-2001 | Source scope: Applies to indefinite-term contracts under Código de Trabajo Art. 81 as amended by Decree 18-2001. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mcd.gob.gt/wp-content/uploads/2013/07/codigo-de-trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:41:32.159+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 10 (2026-01-01): no note recorded || \"Son días de asueto con goce de salario para los trabajadores PARTICULARES: el 1.o de enero; el jueves, viernes y sábado santos; el 1.o de mayo, el 30 de junio, el 15 de septiembre, el 20 de octubre, el 1.o de noviembre, el 24 de diciembre, medio día, a partir de las 12 horas, el 25 de diciembre, el 31 de diciembre, medio día, a partir de las 12 horas y el día de la festividad de la localidad.\" | registry:GT:public_holidays:fec5b1ed187a | Conversion: Ten full days plus the two half days (24 and 31 December), which together are one, is 11. | Excluded: The día de la festividad de la localidad is local, not national. Public-sector holidays are set separately by the Ley de Servicio Civil. | Source scope: List applies to private-sector workers ('trabajadores PARTICULARES'); excerpt appears truncated before listing Dec 25/31 in full, so exact total count not fully confirmed in this excerpt; public-sector holidays may differ (Ley de Servicio Civil referenced separately). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.igssgt.org/wp-content/uploads/2019/08/acuerdo1124_jd.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:26.007+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Haber cumplido la edad minima de 60 anos\" | registry:GT:retirement_age:141cff590d19 | Applies to: the IGSS IVS regulation for those affiliating from 2011 onward | Source scope: IGSS Reglamento IVS establishes minimum retirement (pension) age of 60 for those affiliating from 2011 onward; document has undergone multiple amendments so currentness of this exact age is uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"severance_weeks","value_num":27,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured decree points at articles 82, 90 and 93 of the Código de Trabajo for the calculation and does not state it. The article itself was not captured on this URL.)"},{"country_id":"78d39b83-6f82-4f77-8e2d-6db9f0ae39a7","iso2":"GT","iso3":"GTM","country":"Guatemala","field_key":"vat_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://portal.sat.gob.gt/portal/principales-impuestos-en-guatemala/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:51.414+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La tarifa del IVA es del 12% del valor de cada producto o servicio\" | registry:GT:vat_rate:2132f9de4749 | Source scope: National VAT rate applicable generally; no significant subnational variation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70b7bfb7-a794-47b5-a1d5-8480df791fe7","iso2":"GG","iso3":"GGY","country":"Guernsey","field_key":"employee_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"70b7bfb7-a794-47b5-a1d5-8480df791fe7","iso2":"GG","iso3":"GGY","country":"Guernsey","field_key":"employer_ssc_rate","value_num":6.8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"70b7bfb7-a794-47b5-a1d5-8480df791fe7","iso2":"GG","iso3":"GGY","country":"Guernsey","field_key":"notice_weeks","value_num":3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.guernseylegalresources.gg/article/94561/Employment-Protection-Guernsey-Law-1998-Consolidated-text","effective_date":"1998-01-01","verified_at":"2026-07-04T03:37:31.95309+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Employment Protection (Guernsey) Law 1998: minimum notice <2yr = 1 week, 2-5yr = 2 weeks, 5yr+ = 4 weeks. 1y:1w, 5y:4w, 10y:4w -> avg 3.0. [verified 2026-07-04: EPL (Guernsey) 1998 confirmed (Legal500) — <2yr=1wk / 2-5yr=2wk / 5yr+=4wk]"},{"country_id":"70b7bfb7-a794-47b5-a1d5-8480df791fe7","iso2":"GG","iso3":"GGY","country":"Guernsey","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2025-12-17","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"70b7bfb7-a794-47b5-a1d5-8480df791fe7","iso2":"GG","iso3":"GGY","country":"Guernsey","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.gg/holidaydates","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"70b7bfb7-a794-47b5-a1d5-8480df791fe7","iso2":"GG","iso3":"GGY","country":"Guernsey","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.gg/CHttpHandler.ashx?id=136952&p=0","effective_date":"2021-01-01","verified_at":"2026-07-04T03:37:31.95309+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Guernsey has no statutory redundancy payment. The Employment Protection (Guernsey) Law 1998 provides no redundancy pay entitlement; only a non-binding States of Guernsey Code of Practice on handling redundancy exists. Statutory severance = 0. [verified 2026-07-04: confirmed no statutory redundancy pay in Guernsey (Legal500 + gov.gg code of practice)]"},{"country_id":"09e9b694-5cca-430c-b297-457d5c613f00","iso2":"GN","iso3":"GIN","country":"Guinea","field_key":"annual_leave_days","value_num":30,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://www.ilo.org/dyn/natlex/docs/MONOGRAPH/96583/114158/F200086881/GIN-96583.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"09e9b694-5cca-430c-b297-457d5c613f00","iso2":"GN","iso3":"GIN","country":"Guinea","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.gov.gn/cotisations-sociales-employeurs/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:48.07+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux des cotisations sociales Il représente 23% du salaire soumis à cotisation. Ce taux de financement est reparti ainsi qu'il suit : Employeur 18% Salarié 5%.\" | registry:GN:employee_ssc_rate:49297c72e983 | Assessable base: Salaire soumis à cotisation, between the CNSS floor (550,000 GNF) and ceiling (2,500,000 GNF). | Source scope: Applies to salaried workers under CNSS general scheme with plafond/plancher caps. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09e9b694-5cca-430c-b297-457d5c613f00","iso2":"GN","iso3":"GIN","country":"Guinea","field_key":"employer_ssc_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.gov.gn/cotisations-sociales-employeurs/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:48.468+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux des cotisations sociales Il représente 23% du salaire soumis à cotisation. Ce taux de financement est reparti ainsi qu'il suit : Employeur 18% Salarié 5%.\" | registry:GN:employer_ssc_rate:49297c72e983 | Assessable base: Salaire soumis à cotisation, between the CNSS floor (550,000 GNF) and ceiling (2,500,000 GNF). | Source scope: Applies to salaried workers under CNSS general scheme with plafond/plancher caps stated (2,500,000/550,000 GNF). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09e9b694-5cca-430c-b297-457d5c613f00","iso2":"GN","iso3":"GIN","country":"Guinea","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 98 calendar days -> 14.0 weeks"},{"country_id":"09e9b694-5cca-430c-b297-457d5c613f00","iso2":"GN","iso3":"GIN","country":"Guinea","field_key":"min_wage_monthly","value_num":550000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"GNF","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/guinee/","effective_date":"2022-06-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"Statutory Minimum Wage\" row, total including mandatory allowances."},{"country_id":"09e9b694-5cca-430c-b297-457d5c613f00","iso2":"GN","iso3":"GIN","country":"Guinea","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"09e9b694-5cca-430c-b297-457d5c613f00","iso2":"GN","iso3":"GIN","country":"Guinea","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"09e9b694-5cca-430c-b297-457d5c613f00","iso2":"GN","iso3":"GIN","country":"Guinea","field_key":"public_holidays","value_num":7,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/GN","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"09e9b694-5cca-430c-b297-457d5c613f00","iso2":"GN","iso3":"GIN","country":"Guinea","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Guinea 55 general || no_government_figure:2026-09-17 (the decree sets 55, 60 or 65 by occupational category with no single uniform statutory age)"},{"country_id":"09e9b694-5cca-430c-b297-457d5c613f00","iso2":"GN","iso3":"GIN","country":"Guinea","field_key":"severance_weeks","value_num":5.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"939cd7f8-0076-4cca-882c-b841ff429e92","iso2":"GW","iso3":"GNB","country":"Guinea-Bissau","field_key":"employee_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"939cd7f8-0076-4cca-882c-b841ff429e92","iso2":"GW","iso3":"GNB","country":"Guinea-Bissau","field_key":"employer_ssc_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"939cd7f8-0076-4cca-882c-b841ff429e92","iso2":"GW","iso3":"GNB","country":"Guinea-Bissau","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 90 calendar days -> 12.9 weeks"},{"country_id":"939cd7f8-0076-4cca-882c-b841ff429e92","iso2":"GW","iso3":"GNB","country":"Guinea-Bissau","field_key":"min_wage_monthly","value_num":15000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XOF","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/guinea-bissau/","effective_date":"1988-04-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"939cd7f8-0076-4cca-882c-b841ff429e92","iso2":"GW","iso3":"GNB","country":"Guinea-Bissau","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"939cd7f8-0076-4cca-882c-b841ff429e92","iso2":"GW","iso3":"GNB","country":"Guinea-Bissau","field_key":"paternity_leave_weeks","value_num":2.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 15 calendar days -> 2.1 weeks"},{"country_id":"939cd7f8-0076-4cca-882c-b841ff429e92","iso2":"GW","iso3":"GNB","country":"Guinea-Bissau","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/GW","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"939cd7f8-0076-4cca-882c-b841ff429e92","iso2":"GW","iso3":"GNB","country":"Guinea-Bissau","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Guinea-Bissau 60"},{"country_id":"939cd7f8-0076-4cca-882c-b841ff429e92","iso2":"GW","iso3":"GNB","country":"Guinea-Bissau","field_key":"severance_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.gy/wp-content/uploads/2022/12/Cap-9902-Holidays-with-Pay-Act.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"Leave with Pay Act Cap 99:02 s3(1): 1 day per completed month = 12 working days/year || no_government_figure:2026-09-16 (The slide deck states accrual per month and per pay basis with no annual total, and the registry scope records that the underlying Act's currentness cannot be confirmed from it.)"},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.gy/wp-content/uploads/2023/05/DD-CLO-Presentation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:44.357+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The normal work week is 40 hours and it shall not exceed 5 days per week: Labour (National Minimum Wage) Order 2016 (S6)\" | registry:GY:avg_weekly_hours:02d1b9305b3d | Source scope: Statutory ordinary weekly hours (40) stated directly, not converted from daily hours; currentness of 2016 Order as cited in a 2022 slide deck uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gra.gov.gy/quick-links-2/rates-calculations/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:59.49+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"forty percent (40%) of the chargeable profits of a commercial company other than a telephone company; and twenty-five percent (25%) of the chargeable profits of\" | registry:GY:corporate_tax_rate:9a3c9b1a1bb5 | Ladder: 25% for a non-commercial company, 40% for a commercial company, 45% for a telephone company; a 2% minimum turnover tax applies to commercial companies | Source scope: Rates differ by company type (telephone 45%, commercial 40%, non-commercial 25%); minimum corporate tax of 2% of turnover also applies to commercial companies. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"employee_ssc_rate","value_num":5.6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nis.org.gy/information_on_contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:52.938+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"This is derived from a 5.6% deduction from the Employee's pay, and the remaining 8.4% paid by the Employer\" | registry:GY:employee_ssc_rate:c5978620be6b | Assessable base: Insurable earnings up to a ceiling of $280,000 a month. | Source scope: Applies to employed contributors; ceiling of $280,000/month noted separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"employer_ssc_rate","value_num":8.4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nis.org.gy/information_on_contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:53.35+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"This is derived from a 5.6% deduction from the Employee's pay, and the remaining 8.4% paid by the Employer on behalf of the Employee.\" | registry:GY:employer_ssc_rate:c5978620be6b | Assessable base: Insurable earnings up to a ceiling of $280,000 a month; the combined rate is 14%. | Source scope: Applies to employed contributors under NIS payroll system; ceiling amounts stated separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"income_tax_brackets","value_num":null,"value_text":"2 bands, 25%–35% (2025)","value_jsonb":[{"to":3120000,"from":0,"rate":25},{"to":null,"from":3120001,"rate":35}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gra.gov.gy/notice-to-employers-employees-self-employed-persons-revised-personal-allowance-and-deductions-for-income-tax-2025-copy/","effective_date":"2025-01-01","verified_at":"2026-09-17T12:41:37.216+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Chargeable income up to three million one hundred and twenty thousand ($3,120,000) dollars will now be taxed at twenty-five percent (25%).\" | registry:GY:income_tax_brackets:1b1cfc78ecd0 | Currency: GYD | Tax year: 2025 | Residence basis: individuals | Source scope: Covers 2025 effective brackets (25%/35%); GRA official notice dated Feb 2026 publication reflecting current law."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nis.org.gy/maternity_benefit","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:38.91+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"Maternity Allowance is normally paid for a period of thirteen (13) weeks.\" | registry:GY:maternity_leave_weeks:74c6683f4d65 | Payment: Maternity Allowance paid by the NIS | Ladder: extendable to 26 weeks with complications | Source scope: This describes NIS benefit duration (13 weeks, extendable to 26 weeks with complications), not necessarily statutory job-protected leave duration under labour law; benefit vs entitlement distinction should be noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"min_wage_monthly","value_num":44200,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.gy/wp-content/uploads/2023/05/DD-CLO-Presentation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:53.5+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Minimum Wage Monthly- $44, 200 Weekly- $10, 200 Daily - $2,040 Hourly- $255\" | registry:GY:min_wage_monthly:02d1b9305b3d | Currency: GYD | Pay basis: monthly | Applies to: stated in a 2022 presentation citing the Labour (National Minimum Wage) Order 2016 | Source scope: Presentation dated Feb 2022 citing Labour (National Minimum Wage) Order 2016; figures may be outdated given later statutory minimum wage changes; monthly figure given directly but currentness of rate uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.gy/wp-content/uploads/2023/05/DD-CLO-Presentation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:53.769+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Two Weeks' Notice Employed for Less than one year One Month's Notice Employed for One year of more\" | registry:GY:notice_weeks:02d1b9305b3d | Conversion: Termination of Employment and Severance Pay Act. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 4.3 weeks; 10y: 4.3 weeks. Average of the three = 4.3 weeks. | Excluded: The registry records the presentation's currentness against later amendments as unverified. | Source scope: Notice period varies by tenure (2 weeks vs. 1 month); presentation slide summarizing TESPA, currentness of underlying Act amendments not fully verifiable from this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.gy/wp-content/uploads/2023/05/DD-CLO-Presentation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:19.062+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"More than 8 hours - one-half (1 1/2) times the rate at which the worker would be paid for every hour\" | registry:GY:overtime_premium_pct:02d1b9305b3d | Conversion: one and a half times the rate = a 50% premium | Excluded: 2x for factory workers on Sundays and certain holidays | Source scope: Multiple premium rates apply depending on context: 1.5x for hours beyond 8/day, 1.5x for Sundays/holidays generally, and 2x for factory workers on Sundays/certain holidays; slide deck currentness of cited Acts uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gra.gov.gy/notice-to-employers-employees-self-employed-persons-revised-personal-allowance-and-deductions-for-income-tax-2025-copy/","effective_date":"2025-01-01","verified_at":"2026-09-17T11:59:59.891+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Section 36A of the Income Tax Act has been amended to reduce the personal income tax rate from forty percent (40%) per annum to thirty-five\" | registry:GY:personal_income_tax_top_rate:1b1cfc78ecd0 | Residence basis: chargeable income above GYD 3,120,000 a year | Source scope: Applies to chargeable income above $3,120,000 per annum, effective 2025."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mola.gov.gy/laws/Volume%206%20Cap.%2018.01%20-%2023.011696968337.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The ministry page lists individual holiday names tagged with different years and no consolidated calendar for any single year.)"},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nis.org.gy/information_on_contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:26.619+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"extends Social Insurance Coverage on a compulsory basis, to all persons between the ages of sixteen (16) and sixty (60) years\" | registry:GY:retirement_age:c5978620be6b | Applies to: the NIS insurable age ceiling, which corresponds to the pension age; the page does not label it a statutory retirement age | Source scope: This states the NIS insurable age ceiling (60) used for social insurance coverage, which commonly corresponds to pension age, but is not explicitly labeled as a general statutory retirement age for all employment purposes. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"severance_weeks","value_num":7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.gov.gy/wp-content/uploads/2023/05/DD-CLO-Presentation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:54.174+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 to 5 years of service • One (1) week's wages for each year of service\" | registry:GY:severance_weeks:02d1b9305b3d | Conversion: One week a year for the first five years, two weeks a year for years five to ten, three weeks a year beyond, capped at 52 weeks. Already in weeks. | Tenure ladder: 1y: 1 week; 5y: 5 weeks; 10y: 5 + 10 = 15 weeks. Average of the three = 7.0 weeks. | Excluded: Capped at 52 weeks. The registry records the presentation's currentness as unverified. | Source scope: Tiered formula by years of service (1 week/yr for 1-5yrs, 2 weeks/yr for 5-10yrs, 3 weeks/yr beyond 10yrs, capped at 52 weeks); slide deck currentness of underlying TESPA amendments uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63837b71-1ca0-453a-9e69-4661cf9c2c81","iso2":"GY","iso3":"GUY","country":"Guyana","field_key":"vat_rate","value_num":14,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gra.gov.gy/tax-services/vat-services/how-to-calculate-vat/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:51.834+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Value Added Tax (VAT) is a 14% tax on all local or imported goods and services, except if those goods or services are Exempt.\" | registry:GY:vat_rate:e9388bc9ccd9 | Source scope: Standard rate; exemptions and zero-rating exist for specific goods/services. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"annual_leave_days","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/135/HTI-135.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"employee_ssc_rate","value_num":9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The page covers the ONA old-age scheme only; OFATMA, the separate mandatory work-injury and maternity scheme, is not on it.)"},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"employer_ssc_rate","value_num":11,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same page, same limit.)"},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 84 calendar days -> 12.0 weeks"},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"min_wage_monthly","value_num":17810,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"HTG","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the rates are daily wages per eight-hour day by industry segment with no single national figure and no stated monthly conversion)"},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"notice_weeks","value_num":10.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.gouv.ht/dgi_sev/les-retenus-a-la-source/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:01.588+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"A partir de 1,000,001.00 Gdes 30%\" | registry:HT:personal_income_tax_top_rate:fb335e3258d4 | Source scope: Top marginal rate for personal income tax as of source date; currentness of the bracket table uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"public_holidays","value_num":20,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/HT","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The communiqué covers the Easter period of 2022 only. It cites the 1989 decree fixing the fêtes légales without reproducing its list.)"},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ona.ht/index.php/prestations-services/les-prestations","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:28.245+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Avoir atteint l'age de 55 ans\" | registry:HT:retirement_age:92c6c25ab435 | Applies to: the ONA old-age pension scheme, with 240 contributions required | Source scope: Applies to the ONA old-age pension scheme's minimum retirement age (55 years) plus contribution requirements. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1a5c1310-c626-4e1b-8901-3307a1a76ff1","iso2":"HT","iso3":"HTI","country":"Haiti","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tsc.gob.hn/web/leyes/codigo_de_trabajo.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.trabajo.gob.hn/wp-content/uploads/2016/07/DEPARTAMENTO_DE_INSPECTORIA._ART._614_CODIGO_DEL_TRABAJO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:45.045+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"el salario que corresponde a cuarenta y ocho horas semanales de las jornadas de trabajo diurno, sera igual al salario de treinta y seis horas\" | registry:HN:avg_weekly_hours:c92b5439a03a | Ladder: 48 hours daytime, 36 night, 42 mixed; 36 for minors | Source scope: Figures are weekly hour caps by shift type (48 diurnal/36 nocturnal/42 mixed) for adult workers; a separate lower limit (36 hrs/week) applies to minors under 16/17, requiring assumptions on which regime to use as the general adult standard. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sar.gob.hn/helpie_faq/cual-es-la-tasa-del-impuesto-sobre-la-renta-para-persona-juridica/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:00.32+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Las Personas Juridicas pagaran una tarifa de veinticinco por ciento (25%) sobre el total de la renta neta gravable.\" | registry:HN:corporate_tax_rate:1baf5be52e50 | Excluded: the Aportacion Solidaria surtax on large taxpayers is additional | Source scope: Base rate stated; does not detail surtaxes like Aportación Solidaria for large taxpayers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"employee_ssc_rate","value_num":3.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The regulation captured is from 1971 and gives the sickness/maternity and IVM branches only; the registry records that later resolutions may have changed the rates and ceilings.)"},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"employer_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same 1971 regulation, same limit.)"},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 0%–25% (2004)","value_jsonb":[{"to":70000,"from":0,"rate":0},{"to":100000,"from":70000.01,"rate":10},{"to":200000,"from":100000.01,"rate":15},{"to":500000,"from":200000.01,"rate":20},{"to":null,"from":500000.01,"rate":25}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tsc.gob.hn/web/leyes/LEY%20IMPUESTO%20SOBRE%20RENTA%2012-04-%202004%20_2_.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:38.099+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"De L.- 0.01 a L. 70,000.00 Exento 70,000.01 a 100,000.00 10% 100,000.01 a 200,000.00 15% 200,000.01 a 500,000.00 20% 500,000.01 en adelante 25%\" | registry:HN:income_tax_brackets:7ef5fff4b03f | Currency: HNL | Tax year: 2004 | Residence basis: individuals; the thresholds are indexed annually by the SAR so current-year figures differ | Source scope: Bracket thresholds are from a 1999-era table in a document updated to 2004; brackets are indexed annually by SAR so current-year lempira thresholds likely differ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"maternity_leave_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tsc.gob.hn/web/leyes/codigo_de_trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:39.775+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"al pago de las diez (10) semanas de descanso remunerado de que trata este Capitulo, si no lo ha tomado\" | registry:HN:maternity_leave_weeks:de3ad15d544e | Payment: remunerated rest under the Labour Code | Source scope: None significant; applies nationally under the Labour Code. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"min_wage_monthly","value_num":9596.64,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.trabajo.gob.hn/wp-content/uploads/2026/05/TABLA-SALARIO-MINIMO-2026-.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:54.306+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"De 1 a 10 9,596.64 319.89 39.99\" | registry:HN:min_wage_monthly:ddae217fca03 | Currency: HNL | Pay basis: monthly | Applies to: the lowest firm-size band (1 to 10 workers) in the 2026 table; rates vary by sector and company size | Tax year: 2026 | Source scope: Table gives monthly, daily (8-hr jornada), and hourly rates by sector/firm-size tiers for 2026; monthly figures are present directly but vary by sector and company size, requiring selection policy for which tier/sector to report. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"notice_weeks","value_num":6.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tsc.gob.hn/web/leyes/codigo_de_trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:19.837+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"b) De una (1) semana, cuando le haya servido de tres (3) a seis (6) meses; c) De dos (2) semanas, cuando le haya servido de seis (6) meses a un (1) año; d) De un (1) mes, cuando le ha servido de uno (1) a dos (2) años; y e) De dos (2) meses, cuando le ha servido por más de dos (2) años.\" | registry:HN:notice_weeks:de3ad15d544e | Conversion: Código de Trabajo art. 116. Months to weeks = months x 4.33. | Tenure ladder: 1y: 2 weeks (tier c runs to and includes one year); 5y: 2 months = 8.7 weeks; 10y: 8.7 weeks. Average of the three = 6.5 weeks. | Source scope: Notice period is tiered by length of service (24 hours, 1 week, 2 weeks, 1 month, 2 months); values in weeks/months/hours require conversion assumptions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.trabajo.gob.hn/wp-content/uploads/2016/07/DEPARTAMENTO_DE_INSPECTORIA._ART._614_CODIGO_DEL_TRABAJO.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:19.904+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Con un veinticinco por ciento (25%) de recargo sobre el salario de la jornada diurna cuando se efectue en el periodo diurno\" | registry:HN:overtime_premium_pct:c92b5439a03a | Ladder: 25% daytime, 50% and 75% for night and extended night shifts | Source scope: Multiple premium tiers exist (25%, 50%, 75%) depending on day/night/extension of night shift; full schedule is present. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tsc.gob.hn/web/leyes/LEY%20IMPUESTO%20SOBRE%20RENTA%2012-04-%202004%20_2_.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:00.737+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"500,000.01 en adelante 25%\" | registry:HN:personal_income_tax_top_rate:7ef5fff4b03f | Source scope: Top marginal rate of 25% shown for highest bracket; document consolidated to 2004, current annual adjustment via SAR agreements not reflected. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"probation_months","value_num":2,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tsc.gob.hn/web/leyes/codigo_de_trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:03.504+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El periodo de prueba, que no puede exceder de sesenta (60) dias, es la etapa inicial del contrato de trabajo\" | registry:HN:probation_months:de3ad15d544e | Conversion: 60 days / 30 = 2 months | Excluded: domestic workers have a 15-day probation | Source scope: Stated in days (60 days) not months; conversion to months needed. Domestic workers have a shorter 15-day probation exception. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tsc.gob.hn/web/leyes/codigo_de_trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:41:34.944+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Artículo 339. Los patronos pagarán los siguientes días feriados o de fiesta nacional: 1º de enero, 14 de abril, 1º. de mayo, 15 de septiembre, 3 de octubre, 12 de octubre, 21 de octubre y 25 de diciembre, aunque caigan en domingo; el jueves, viernes y sábado de la Semana Santa.\" | registry:HN:public_holidays:de3ad15d544e | Conversion: Eight named dates plus the three days of Semana Santa is 11. | Excluded: Later decrees move the observance of the October holidays; the registry scope records that. They change the dates, not the number of paid days the article requires. | Source scope: Lists statutory paid holiday dates in Código de Trabajo Art.339 (national scope, employer-paid); however a related directory source shows later decrees (e.g. moving October holidays in some years, unifying October holidays) that amend which dates/observance apply, so the base list's currentness for any given year is uncertain; domestic workers are excepted per Art.154. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://honduras.eregulations.org/media/reglamento%20de%20aplicacion%20de%20la%20ley%20del%20ihss.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:27.419+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Haber cumplido 65 anos de edad el hombre y 60 anos la mujer\" | registry:HN:retirement_age:ee3073396c53 | Ladder: 65 for men and 60 for women under the 1971 IHSS regulation | Source scope: From 1971 IHSS implementing regulation; retirement age rules may have been amended by later social security reforms (e.g., RAP regime referenced in Decreto 47-2024). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The sixty days quoted are the indemnity for the unauthorised dismissal of a pregnant worker, not the general cesantía under art. 120, which is not in the capture.)"},{"country_id":"d2181f04-4ba4-45f2-85c8-8f0191c2576f","iso2":"HN","iso3":"HND","country":"Honduras","field_key":"vat_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tsc.gob.hn/web/leyes/LEY_DE_IMPUESTO_SOBRE_VENTA.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:52.648+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"La Tasa General del Impuesto es del doce por ciento (12%) sobre las importaciones y ventas de bienes y servicios sujetos al mismo\" | registry:HN:vat_rate:342d9517c99a | Source scope: Text shows historical reform layers (as amended through 1998); a more recent consolidated text should be checked for current rate and possible further amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"annual_leave_days","value_num":7,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.hk/eng/public/wcp/ConciseGuide/04.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:41:33.758+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Years of Service Annual Leave Entitlements 1 7 2 7 3 8 4 9 5 10 6 11 7 12 8 13 9 or above 14\" | registry:HK:annual_leave_days:9cc70ff9e4fd | Conversion: Already days; no conversion. | Tenure ladder: Seven days in the first two years, rising a day a year to 14 from the ninth; the entry-level entitlement is the value taken. | Source scope: Entitlement expressed in days per year of service, progressive from 7 to 14 days; units are already in days, matching field. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"corporate_tax_rate","value_num":16.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fstb.gov.hk/en/treasury/general/prevailing-tax-policy.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:59.899+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Salaries tax rate is capped at 15% whereas profits tax rate for corporations is 16.5%.\" | registry:HK:corporate_tax_rate:14a23f7b6b25 | Reduced rates: a two-tiered regime charges 8.25% on the first HKD 2 million | Source scope: States standard corporate profits tax rate (16.5%) but does not mention the two-tiered profits tax regime (8.25% on first HK$2m) that may apply; page has no clear revision date shown in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mpfa.org.hk/mpf-system/mandatory-contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:16.823+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"僱員及僱主雙方須分別向強積金帳戶作出僱員有關入息的5%的供款，供款金額受最低及最高有關入息水平的限制。\" | registry:HK:employee_ssc_rate:38ee2eef834d | Assessable base: Relevant income under the MPF. No contribution below HK$7,100 a month; capped at HK$1,500 a month above HK$30,000. | Source scope: Employee contribution waived below $7,100 monthly relevant income; capped at $1,500 above $30,000. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mpfa.org.hk/mpf-system/mandatory-contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:17.463+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"僱員及僱主雙方須分別向強積金帳戶作出僱員有關入息的5%的供款，供款金額受最低及最高有關入息水平的限制。\" | registry:HK:employer_ssc_rate:38ee2eef834d | Assessable base: Relevant income under the MPF, capped at HK$1,500 a month above HK$30,000. The employer contributes even where the employee's own contribution is waived. | Excluded: Non-monthly-paid employees are on different rules. | Source scope: Applies to MPF mandatory contributions for regular monthly-paid employees; caps at $1,500 apply above $30,000 relevant income; different rules for non-monthly paid. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":50000,"min":0,"rate":2},{"max":100000,"min":50000,"rate":6},{"max":150000,"min":100000,"rate":10},{"max":200000,"min":150000,"rate":14},{"max":null,"min":200000,"rate":17}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.simmons-simmons.com/en/publications/cmabz24bc00l6uqvg185wb3wt/hong-kong-employment-bill-statutory-benefits-expand-2026","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted figure of 141 weeks is an OCR anomaly in the captured chapter, and other chapters of the same guide state 14 weeks; the capture cannot be quoted reliably)"},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"min_wage_monthly","value_num":7469.08,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.hk/eng/news/mwo.htm","effective_date":"2026-05-01","verified_at":"2026-09-17T12:36:53.898+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The SMW rate is raised to $43.1 per hour with effect from 1 May 2026.\" | registry:HK:min_wage_monthly:11e750937bf7 | Currency: HKD | Pay basis: hourly | Conversion: HKD 43.1 per hour x 40 hours per week x 4.33 weeks per month = HKD 7,469.08; the hours assumption is stated here because Hong Kong has no statutory ordinary week | Source scope: Rate is expressed as an hourly statutory minimum wage (HKD 43.1/hour), not a monthly figure; no official monthly minimum wage exists as there is no standard monthly conversion policy stated."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.hk/eng/public/wcp/ConciseGuide/09.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:18.245+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"where contract does not make provision for the required length of notice not less than 1 month\" | registry:HK:notice_weeks:3ee3b5333bbe | Conversion: Employment Ordinance. Months to weeks = 1 x 4.33 = 4.3. The period does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: No notice in the first month of probation, seven days for the rest of probation. | Source scope: Minimum notice periods vary: not required in first month of probation, not less than 7 days during rest of probation, not less than 1 month after probation absent contractual provision. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"overtime_premium_pct","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.hk/eng/public/wcp/GPM_Guidelines_for_Catering_Industry.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:19.468+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"There is no stipulation in the Employment Ordinance on whether overtime work should be paid or the rate of pay.\" | registry:HK:overtime_premium_pct:9c6487e32283 | Applies to: the Employment Ordinance sets no overtime premium; whether overtime is paid and at what rate is contractual | Source scope: Document is a catering-industry HR practice guideline citing the Employment Ordinance; confirms no statutory overtime premium rate exists, but does not itself constitute the Ordinance text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.simmons-simmons.com/en/publications/cmabz24bc00l6uqvg185wb3wt/hong-kong-employment-bill-statutory-benefits-expand-2026","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted figure of 51 days is an OCR artifact in the captured chapter; other sections of the same guide state 5 days, so the capture cannot be quoted reliably)"},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"personal_income_tax_top_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.hk/en/residents/taxes/taxfiling/taxrates/salariesrates.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:00.306+00:00","unit_caveat":null,"scope_caveat":"standard_rate_cap_not_marginal","notes":"\"On the first $5,000,000 of net income 15% Remainder 16%\" | registry:HK:personal_income_tax_top_rate:97315be9d7c9 | Applies to: the two-tiered standard rate cap on salaries tax from 2024/25, an alternative ceiling to the progressive rates | Source scope: This is the two-tiered standard rate cap applicable from 2024/25 onwards, an alternative ceiling to progressive rates rather than a marginal top bracket rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"public_holidays","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.hk/eng/news/latest_holidays2026.htm","effective_date":"2026-09-12","verified_at":"2026-09-16T23:41:34.344+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The 15 statutory holidays for 2026 are: 1. The first day of January 2. Lunar New Year's Day 3. The second day of Lunar New Year 4. The third day of Lunar New Year 5. Ching Ming Festival 6. Easter Monday 7. Labour Day 8. The Birthday of the Buddha 9. Tuen Ng Festival 10. Hong Kong Special Administrative Region Establishment Day 11. The day following the Chinese Mid-Autumn Festival 12. National Day 13. Chung Yeung Festival 14. Chinese Winter Solstice Festival or Christmas Day (at the option of the employer) 15. The first weekday after Christmas Day\" | registry:HK:public_holidays:4fe56c8677a9 | Source scope: National statutory holiday calendar for Hong Kong for 2026 with 15 holidays; all employees entitled per note, subject to conditions (3 months continuous employment for holiday pay). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Hong Kong MPF benefit age 65 || no_government_figure:2026-09-17 (Hong Kong has no universal statutory retirement age for private-sector employment; the quoted 65 is the threshold for a long service payment on resignation)"},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"severance_weeks","value_num":15.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.hk/eng/public/wcp/ConciseGuide/11.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:18.638+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(last full month's wages* X 2/3)# X reckonable years of service\" | registry:HK:severance_weeks:ef8fe2915396 | Conversion: Two thirds of a month's wages per reckonable year. Months to weeks = months x 4.33, so a year of service is 2.89 weeks. | Tenure ladder: 1y: 0.67 month = 2.9 weeks; 5y: 3.33 months = 14.4 weeks; 10y: 6.67 months = 28.9 weeks. Average of the three = 15.4 weeks. | Excluded: Capped at HK$390,000 in total; the index scores weeks of pay, not the capped amount. | Source scope: Formula expressed as 2/3 monthly wages per year of service, capped at $390,000 total; not expressed in weeks but the underlying entitlement formula is present. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"593607c1-985b-49af-b7a7-47c85de30ed9","iso2":"HK","iso3":"HKG","country":"Hong Kong","field_key":"vat_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fstb.gov.hk/en/treasury/general/prevailing-tax-policy.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:52.236+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"There is no value-added or sales tax; no capital gains tax; no withholding tax on dividends and interest; and no estate duty in Hong Kong.\" | registry:HK:vat_rate:14a23f7b6b25 | Applies to: Hong Kong levies no value-added or sales tax; this is a recorded absence | Source scope: Confirms Hong Kong has no VAT/sales tax regime; this is a policy statement rather than a rate/table, but explicitly states no such tax exists. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://net.jogtar.hu/jogszabaly?docid=a1200001.tv","effective_date":"2026-09-12","verified_at":"2026-09-16T23:41:36.137+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Az alapszabadság mértéke húsz munkanap.\" | registry:HU:annual_leave_days:01a44a0d5710 | Conversion: Already munkanap (working days); no conversion. | Excluded: Age-based and family-based supplementary days are added to this base and are not part of the general minimum. | Source scope: Base entitlement is 20 working days; additional age-based and family-based supplementary days from the same section are not fully captured here and would need aggregation. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2024-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Hungarian Labour Code (Act I of 2012) §92"},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"corporate_tax_rate","value_num":9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/rejtett/Informacios-fuzetek---Aktualis/41.-A-tarsasagi-ado-legfontosabb-szabalyai","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:01.153+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Adoalap x 9 szazalek\" | registry:HU:corporate_tax_rate:c83e4e6cd474 | Source scope: NAV information booklet on corporate tax, updated Feb 2026; shows 9% rate applied to tax base. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"employee_ssc_rate","value_num":18.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nav.gov.hu/pfile/file?path=/en/taxation/taxinfo/social-security-contribution-and-social-contribution-tax-foreign-companies","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:22.209+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"assess and deduct social security contributions of 18,5% for the insured persons they employ\" | registry:HU:employee_ssc_rate:cfa85094772c | Assessable base: Gross wage; the single consolidated Hungarian employee contribution. | Source scope: Stated within a foreign-employer compliance guideline but reflects the general statutory employee SSC rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"employer_ssc_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nav.gov.hu/pfile/file?path=/en/taxation/taxinfo/social-security-contribution-and-social-contribution-tax-foreign-companies","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:22.604+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the payer has to pay social contribution tax of 13% after the tax base\" | registry:HU:employer_ssc_rate:cfa85094772c | Assessable base: The social contribution tax base, ordinarily the gross wage. | Excluded: The page frames the rule for foreign employers without Hungarian registration; the rate itself is the general one. | Source scope: Rate given for foreign employers without Hungarian registration; applies generally to employer social contribution tax but scope framed for foreign companies specifically. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"income_tax_brackets","value_num":null,"value_text":"1 bands, 15%–15% (2026)","value_jsonb":[{"to":null,"from":0,"rate":15}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nav.gov.hu/pfile/file?path=/en/taxation/taxinfo/a-short-summary-on-the-taxation-of-private-persons","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:39.239+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"The rate of the personal income tax is 15 percent.\" | registry:HU:income_tax_brackets:34af897657fe | Currency: HUF | Tax year: 2026 | Residence basis: individuals | Source scope: Single flat rate; no bracket structure exists as Hungary uses a flat PIT rate, which is consistent with the source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"maternity_leave_weeks","value_num":24,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://net.jogtar.hu/jogszabaly?docid=a1200001.tv","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:40.628+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Az anya egybefuggo 24 het szulesi szabadsagra jogosult azzal, hogy ebbol ket hetet koteles igenybe venni.\" | registry:HU:maternity_leave_weeks:01a44a0d5710 | Payment: not stated in the quoted text; two of the 24 weeks are compulsory | Source scope: National statutory entitlement stated directly in weeks (24 weeks); no subnational variation indicated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"min_wage_monthly","value_num":322800,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nav.gov.hu/pfile/file?path=/en/taxation/taxinfo/social-security-contribution-and-social-contribution-tax-foreign-companies","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:55.537+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In 2026, it is HUF 322,800 per month.\" | registry:HU:min_wage_monthly:cfa85094772c | Currency: HUF | Pay basis: monthly | Applies to: stated in a NAV contribution guideline rather than a dedicated minimum wage page | Tax year: 2026 | Source scope: Stated as a footnote in a foreign-employer SSC guideline rather than a dedicated minimum wage regulation page; monthly figure given directly. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"notice_weeks","value_num":6.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://net.jogtar.hu/jogszabaly?docid=a1200001.tv","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:23.018+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"69. § (1) A felmondási idő harminc nap. (2) A munkáltató felmondása esetén a felmondási idő a munkáltatónál munkaviszonyban töltött a) három év után öt nappal, b) öt év után tizenöt nappal, c) nyolc év után húsz nappal, d) tíz év után huszonöt nappal, e) tizenöt év után harminc nappal, f) tizennyolc év után negyven nappal, g) húsz év után hatvan nappal meghosszabbodik.\" | registry:HU:notice_weeks:01a44a0d5710 | Conversion: Munka Törvénykönyve § 69: thirty days, extended by the stated days at each service threshold. Days to weeks = days / 7. | Tenure ladder: 1y: 30 days = 4.3 weeks; 5y: 45 days = 6.4 weeks; 10y: 55 days = 7.9 weeks. Average of the three = 6.2 weeks. | Source scope: Statutory notice period is expressed in days (thirty days base, extended by additional days per years of service), not weeks; requires unit conversion for notice_weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"parental_leave_weeks","value_num":8.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://net.jogtar.hu/jogszabaly?docid=a1200001.tv","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:51.48+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A munkavallalot gyermeke haromeves koraig negyvennegy munkanap szuloi szabadsag illeti meg.\" | registry:HU:parental_leave_weeks:01a44a0d5710 | Conversion: 44 munkanap (working days) / 5 working days per week = 8.8 weeks | Payment: not stated in the quoted text | Excluded: a separate unpaid childcare leave runs to the child's third birthday | Source scope: Parental leave (szülői szabadság) entitlement is stated in working days (44 days), not weeks; conversion assumptions needed. Separate unpaid childcare leave until child's third birthday also exists. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.allamkincstar.gov.hu/csaladok-tamogatasa/gyermekvallalas-tamogatasa/a-gyermek-szuletese-eseten-az-apat-megilleto-potszabadsag","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:40.485+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"tiz munkanap szabadsagra jogosult\" | registry:HU:paternity_leave_weeks:c0dc0579fdd4 | Conversion: 10 munkanap (working days) / 5 working days per week = 2 weeks | Applies to: must be taken by the end of the fourth month after the birth or the adoption decision | Payment: not stated in the quoted text | Source scope: Entitlement stated in working days (10 munkanap), not weeks; conversion to weeks requires an explicit policy. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"personal_income_tax_top_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nav.gov.hu/pfile/file?path=/en/taxation/taxinfo/a-short-summary-on-the-taxation-of-private-persons","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:02.027+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"The rate of the personal income tax is 15 percent.\" | registry:HU:personal_income_tax_top_rate:34af897657fe | Source scope: Flat rate; there is no separate 'top' rate beyond this 15%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://net.jogtar.hu/jogszabaly?docid=a1200001.tv","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:03.954+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A felek a munkaszerzodesben a munkaviszony kezdetetol szamitott legfeljebb harom honapig terjedo probaidot kothetnek ki.\" | registry:HU:probation_months:01a44a0d5710 | Excluded: a collective agreement may extend it to six months | Source scope: Base statutory maximum is three months; collective agreement may extend to six months per a separate provision found in the same law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/89886/HUN-89886.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The captured decree only moves working days around the 2026 holidays. The holidays themselves are set in section 102 of the Labour Code, which the capture does not reach.)"},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.allamkincstar.gov.hu/en/Pension/own-right-pensions/old-age-pension/the-old-age-pension","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:28.667+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"for persons born in 1957 and later, the age of 65 years\" | registry:HU:retirement_age:15df380356d7 | Ladder: 65 for those born in 1957 and later; earlier cohorts follow a transitional schedule | Source scope: Provides birth-year-based transitional schedule; current standard retirement age is 65 for persons born 1957 and later. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"severance_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://net.jogtar.hu/jogszabaly?docid=a1200001.tv","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:23.415+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"legalább három év esetén egyhavi, b) legalább öt év esetén kéthavi, c) legalább tíz év esetén háromhavi\" | registry:HU:severance_weeks:01a44a0d5710 | Conversion: Végkielégítés in months of absence pay. Months to weeks = months x 4.33. | Tenure ladder: 1y: 0 weeks (the entitlement starts at three years); 5y: 2 months = 8.7 weeks; 10y: 3 months = 13.0 weeks. Average of the three = 7.2 weeks. | Source scope: Severance (végkielégítés) is expressed in months of absence pay per years of service tiers, not weeks; requires unit conversion for severance_weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f86a62dd-f72f-4aab-a3ce-c76f395e410b","iso2":"HU","iso3":"HUN","country":"Hungary","field_key":"vat_rate","value_num":27,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-07-01","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"annual_leave_days","value_num":24,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.government.is/media/velferdarraduneyti-media/media/acrobat-enskar_sidur/16012012_Holiday-Allowance-Act-No-30-1987.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:39.429+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Two days' holiday shall be granted for each working month during the past holiday allowance year\" | registry:IS:annual_leave_days:37952f0e0d97 | Conversion: Two days a month over twelve working months is 24 days, the unit the Holiday Allowance Act itself counts in. | Source scope: Entitlement expressed as 2 days per working month (24 days/year assuming 12 months worked); units are days-per-month accrual, not a fixed annual day count; document text shows amendments only through 2011, current version not confirmed. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"employee_ssc_rate","value_num":0.113347,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"employer_ssc_rate","value_num":6.35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatturinn.is/english/individuals/key-rates-and-amounts/2025/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:31.718+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"General payroll tax 2025 6.35% 2024 6.35% 2023 6.35% 2022 6.35% 2021 6.10% 2020 6.35% 2019 6.60%\" | registry:IS:employer_ssc_rate:75001fb827a1 | Assessable base: Employee wages (tryggingagjald, the general payroll tax), 2025 rate. | Excluded: The page does not break the tax into its sub-components; mandatory occupational pension contributions are separate. | Source scope: Shown as general payroll tax (tryggingagjald) paid by employers based on employee wages; does not break out sub-components. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"income_tax_brackets","value_num":null,"value_text":"3 bands, 31.49%–46.29% (2025)","value_jsonb":[{"to":472005,"from":0,"rate":31.49},{"to":1325127,"from":472006,"rate":37.99},{"to":null,"from":1325128,"rate":46.29}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatturinn.is/english/individuals/tax-brackets/2025/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:41.736+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tax bracket 1 Income from 0 - 472,005 ISK 31.49% Tax bracket 2 Income from 472,006 - 1,325,127 ISK 37.99% Tax bracket 3 Income exceeding 1,325,127 ISK 46.29%\" | registry:IS:income_tax_brackets:4414308e4786 | Currency: ISK | Tax year: 2025 | Residence basis: individuals, national withholding brackets; municipal tax varies separately | Source scope: National withholding tax brackets; excludes municipal tax rate variation referenced separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"maternity_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://island.is/en/apply-for-maternity-and-paternity-leave/right-to-maternity-and-paternity-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:43.272+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The right to maternity and paternity leave is 6 months. Up to 6 weeks may be transferred to the other parent.\" | registry:IS:maternity_leave_weeks:aaa85c2aef3a | Conversion: 6 months per parent x 4.33 weeks = 26 weeks | Payment: paid through the parental leave fund | Excluded: up to 6 weeks may be transferred to the other parent; the scheme is a joint parental one rather than maternity-specific | Source scope: Entitlement stated in months (6 months) per parent under joint parental leave scheme, not maternity-specific weeks; combined maternity/paternity/parental leave system, requires interpretation for maternity-only weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"min_wage_monthly","value_num":513000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"ISK","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://wage.is/iceland/","effective_date":"2026-01-01","verified_at":"2026-06-23T01:28:46.296678+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Iceland has NO statutory minimum wage; ISK ~513,000/mo is the CBA-based effective entry-level floor. Prior ILOSTAT row (425,985) was outdated."},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"notice_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"parental_leave_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://island.is/en/unpaid-parental-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:52.941+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Parents are entitled to 4 months of parental leave, for each child, until the child is 8 years old.\" | registry:IS:parental_leave_weeks:67d7be832bf9 | Conversion: 4 months x 4.33 weeks = 17.3 weeks | Applies to: per child, until the child is 8 | Payment: unpaid, separate from the paid maternity and paternity scheme | Source scope: This is unpaid parental leave (separate from the paid maternity/paternity leave scheme); expressed in months (4 months) not weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"paternity_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://island.is/en/apply-for-maternity-and-paternity-leave/right-to-maternity-and-paternity-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:42.154+00:00","unit_caveat":null,"scope_caveat":"joint_parental_scheme","notes":"\"The right to maternity and paternity leave is 6 months. Up to 6 weeks may be transferred to the other parent.\" | registry:IS:paternity_leave_weeks:aaa85c2aef3a | Conversion: 6 months per parent x 4.33 weeks = 26 weeks | Payment: paid through the parental leave fund | Excluded: up to 6 weeks may be transferred to the other parent | Source scope: Each parent independently entitled to 6 months under the joint scheme (not a separate paternity-only figure); expressed in months not weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"personal_income_tax_top_rate","value_num":46.29,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatturinn.is/english/individuals/key-rates-and-amounts/2025/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:04.627+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Income exceeding 1,325,127 ISK per month (only on the amount that exceeds the income threshold) 46.29%\" | registry:IS:personal_income_tax_top_rate:75001fb827a1 | Applies to: the top withholding bracket; the final assessed rate may differ slightly after the municipal component | Source scope: Top withholding bracket rate; actual final tax may differ slightly after municipal component and assessment. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://work.iceland.is/working/workers-rights/","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"Official gov site: 16 raudir dagar/yr; count incl 2 half-days (24+31 Dec from 1pm, Act 88/1971) and Sun-falling holy days; ~14 full days"},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://island.is/en/o/social-insurance-administration/pension","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:31.348+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Those who are 67 years of age or older and have lived in Iceland for at least three years may be entitled to an old-age pension\" | registry:IS:retirement_age:462deb1985a7 | Applies to: the state social insurance old-age pension; occupational pension funds may differ | Ladder: early withdrawal possible from 65 | Source scope: This is the state social insurance old-age pension eligibility age (67), with early withdrawal possible from 65; it is not necessarily identical to a general statutory retirement/mandatory-retirement age concept, and occupational pension fund ages may differ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"eb538da7-b26a-40e5-a339-4da7ccec45fd","iso2":"IS","iso3":"ISL","country":"Iceland","field_key":"vat_rate","value_num":24,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatturinn.is/english/companies/value-added-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:55.192+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard rate of VAT in Iceland is 24%. The reduced rate of VAT in Iceland is 11%\" | registry:IS:vat_rate:937355648fc4 | Reduced rates: 11% | Source scope: National VAT rates; standard and reduced categories both stated with examples of goods/services covered. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.fisherphillips.com/en/insights/insights/indias-new-labor-codes","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The registry source is an Income-tax Act page capping leave encashment at 30 days a year, which the registry scope itself records is not the labour-law entitlement. No statutory leave figure is quotable from it.)"},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2024-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Factories Act 1948 Sec. 51 (max 48h/week for adult factory workers)"},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"corporate_tax_rate","value_num":25.17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"employee_ssc_rate","value_num":12.75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"employer_ssc_rate","value_num":19.75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"income_tax_brackets","value_num":null,"value_text":"7 bands, 0%–30% (AY 2026-27)","value_jsonb":[{"to":400000,"from":0,"rate":0},{"to":800000,"from":400001,"rate":5},{"to":1200000,"from":800001,"rate":10},{"to":1600000,"from":1200001,"rate":15},{"to":2000000,"from":1600001,"rate":20},{"to":2400000,"from":2000001,"rate":25},{"to":null,"from":2400001,"rate":30}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.incometax.gov.in/iec/foportal/help/individual/return-applicable-1","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:40.827+00:00","unit_caveat":null,"scope_caveat":"new_regime_default_old_regime_differs","notes":"\"New Tax Regime u/s 115BAC Up to INR 4,00,000 Nil INR 4,00,001 - INR 8,00,000 5% INR 8,00,001 - INR 12,00,000 10% INR 12,00,001 - INR 16,00,000 15% INR 16,00,001 - INR 20,00,000 20% INR 20,00,001 - INR 24,00,000 25% Above INR 24,00,000 30%\" | registry:IN:income_tax_brackets:3397ce64d900 | Currency: INR | Tax year: AY 2026-27 | Residence basis: individuals under 60 under the new regime (section 115BAC), the default regime | Source scope: Applies to individuals for AY 2026-27; separate slabs exist for old vs new tax regime and age categories. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"maternity_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:42.245+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employers must grant 26 weeks of maternity benefit to eligible women employees working in their establishment\" | registry:IN:maternity_leave_weeks:bbc851624beb | Applies to: establishments covered by the Code on Social Security 2020; eligibility requires 80 days worked in the preceding 12 months | Payment: maternity benefit paid by the employer | Source scope: Applies to establishments covered by Code on Social Security 2020 (central sphere compliance handbook); eligibility requires 80 days worked in preceding 12 months. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:02.396+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employers must give one month's prior notice to a worker before retrenchment.\" | registry:IN:notice_weeks:bbc851624beb | Conversion: Industrial Relations Code. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: Flat: the notice does not vary with tenure, so 1y, 5y and 10y are all 4.3 weeks. | Excluded: This is the rule for establishments with 50 to 299 workers; establishments with 300 or more require three months. The index scores the standard-establishment case. | Source scope: Notice period stated in months for retrenchment context (establishments with 50-299 workers under Industrial Relations Code); different threshold (300+) requires three months; general notice for ordinary termination (not retrenchment) not covered; original unit is months, not weeks, requiring conversion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"overtime_premium_pct","value_num":100,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.in/static/uploads/2026/02/83978455025732b99b0165def80ab171.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:21.361+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employer must pay overtime for each extra hour at a rate of at least twice the normal wage\" | registry:IN:overtime_premium_pct:bbc851624beb | Conversion: at least twice the normal wage = a 100% premium above the normal wage | Applies to: employees whose minimum wage rate is fixed under the Code on Wages | Source scope: Applies to employees whose minimum wage rate has been fixed under the Code on Wages; national-level rule from Ministry of Labour compliance guide summarizing the Code, but exact enactment/commencement status of underlying Code sections not confirmed in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.fisherphillips.com/en/insights/insights/indias-new-labor-codes","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.incometax.gov.in/iec/foportal/help/individual/return-applicable-1","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:03.757+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Above INR 10,00,000 INR 1,12,500 + 30% above INR 10,00,000\" | registry:IN:personal_income_tax_top_rate:3397ce64d900 | Residence basis: resident and non-resident individuals under 60 | Excluded: surcharge of up to 25% and the health and education cess are additional | Source scope: Top marginal rate is 30% before surcharge and cess; surcharge up to 25/37% can raise effective top rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"public_holidays","value_num":17,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dfe.gov.in/uploads/documents/list-of-gazetted-holidays-2026.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (india.gov.in serves the holiday calendar from a widget; the capture holds the legend and the state selector but no holiday list to count.)"},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"retirement_age","value_num":58,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"4b581cd2-a431-4d6f-990f-385bdd2d966d","iso2":"IN","iso3":"IND","country":"India","field_key":"severance_weeks","value_num":11.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The registry page is section 4 of the Payment of Gratuity Act 1972, which makes gratuity payable on superannuation, retirement, resignation, death or disablement — not on redundancy. Retrenchment compensation is in the Industrial Relations Code and is not in this capture, so the page does not state what is due on the dismissal the index scores.)"},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://mekari.com/en/blog/payroll-and-employment-laws-indonesia/","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://peraturan.bpk.go.id/Download/154582/PP%20Nomor%2035%20Tahun%202021.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:45.699+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"waktu kerja 5 (lima) hari kerja dan 40 (empat puluh) jam seminggu\" | registry:ID:avg_weekly_hours:d1f40e0c2fe3 | Ladder: 40 hours over a 5-day week, or 7 hours a day over a 6-day week | Source scope: States the 40-hour/5-day workweek standard used as the overtime baseline; also references 6-day/week variant (7 hours/day) elsewhere in Indonesian labour law not shown in this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"corporate_tax_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://stats.pajak.go.id/index.php/id/mekanisme-penghitungan-pajak-penghasilan-badan","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:01.551+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"tarif pajak penghasilan badan turun menjadi 22% dan untuk tahun pajak 2022, tarif pajak penghasilan badan tidak berubah, tetap 22%\" | registry:ID:corporate_tax_rate:74b892050eda | Reduced rates: 19% for qualifying listed companies and a reduced-rate facility below IDR 50 billion turnover | Source scope: Standard corporate rate 22%; page also notes 19% for qualifying listed companies and reduced-rate facility for small businesses under Rp50bn turnover. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"employee_ssc_rate","value_num":3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bpjsketenagakerjaan.go.id/en/penerima-upah.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:23.816+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Old-Age Security Employers 3.7% of Wages per month Workers 2% of Wages per month; Pension Security Employer: 2% of monthly wages Employee : 1%\" | registry:ID:employee_ssc_rate:1f726618bbdc | Assessable base: Monthly wages under BPJS Ketenagakerjaan. JKK and JKM are employer-only. | Components: Old-age security (JHT) 2% + pension security (JP) 1% = 3%. | Excluded: The JKN health contribution is governed by BPJS Kesehatan and is not on this page. | Source scope: Covers JHT (2%) and JP (1%) employee contribution rates; JKK, JKM are employer-only; excludes JKN employee contribution rate not included in this source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"employer_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bpjsketenagakerjaan.go.id/en/penerima-upah.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:24.407+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Old-Age Security Employers 3.7% of Wages per month Workers 2% of Wages per month; Pension Security Employer: 2% of monthly wages\" | registry:ID:employer_ssc_rate:1f726618bbdc | Assessable base: Monthly wages under BPJS Ketenagakerjaan. | Components: Old-age security 3.7% + pension security 2% + death security (JKM) 0.3% = 6.0%. | Excluded: JKK, the work-accident contribution, is risk-graded and so has no single rate; JKN health is under BPJS Kesehatan. | Source scope: Covers JHT, JKK (risk-graded), JKM, and JP employer contribution rates; excludes JKN (health) employer contribution which is governed by separate BPJS Kesehatan rules not included. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":60000000,"min":0,"rate":5},{"max":250000000,"min":60000000,"rate":15},{"max":500000000,"min":250000000,"rate":25},{"max":5000000000,"min":500000000,"rate":30},{"max":null,"min":5000000000,"rate":35}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://mekari.com/en/blog/payroll-and-employment-laws-indonesia/","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"min_wage_monthly","value_num":5067381,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"IDR","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured regulation gives the percentage increase; the absolute monthly amounts are set by provincial and district decrees and vary widely)"},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=IDN&yr=2026","effective_date":"2026-01-01","verified_at":"2026-08-30T00:45:31.301191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice period is 0 for all tenure bands per structured rows. Severance for economic dismissal depends on GR 35/2021 multipliers applied to the section 156 scale, but the excerpt does not provide the s"},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"paternity_leave_weeks","value_num":0.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://mekari.com/en/blog/payroll-and-employment-laws-indonesia/","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.pajak.go.id/en/income-tax-calculation-mechanism-individual","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:02.469+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Over Rp500,000,000 (five hundred million Rupiah) 30% (thirty percent)\" | registry:ID:personal_income_tax_top_rate:f59b30f5ce3c | Source scope: National top marginal rate for individual taxpayers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://mekari.com/en/blog/payroll-and-employment-laws-indonesia/","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"retirement_age","value_num":56,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bpjsketenagakerjaan.go.id/en/penerima-upah.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:29.069+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Overall, when a participant meets any of the following requirements: He/she has reached the age of 56 years\" | registry:ID:retirement_age:1f726618bbdc | Applies to: the JHT full-benefit disbursement age under BPJS Ketenagakerjaan, widely used as the reference retirement age | Source scope: Age 56 stated as the JHT full-benefit disbursement trigger age under BPJS Ketenagakerjaan program rules; this is a social-security claim age rather than an explicit general statutory retirement age under labour law, though widely used as the reference retirement age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"severance_weeks","value_num":24.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://peraturan.bpk.go.id/Download/154582/PP%20Nomor%2035%20Tahun%202021.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:24.998+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 33.2 (2026-07-04): Government Regulation GR 35/2021 (implementing Job Creation/Omnibus Law 11/2020) Art.40 + Art.43. Redundancy = efficiency PHK; efficiency to prevent losses = UP x1 + UPMK x1. Uang Pesangon table (1mo x years, banded, max 9mo): 1yr=2mo, 5yr=6mo, 10yr=9mo. UPMK (long-service): 1yr=0, 5yr=2mo, 10yr=4mo. Totals: 1yr=2mo=8.66w, 5yr=8mo=34.64w, 10yr=13mo=56.29w -> avg 33.2. Supersedes World Bank 2019 row (57.8), which reflected the pre-Omnibus Law 13/2003 formula (2x UP + 1x UPMK, ~57.7w). [EB-804 Part B staleness correction 2026-07-04: Omnibus reform roughly halved the efficiency-redundancy multiplier.] || \"a. masa kerja kurang dari 1 (satu) tahun, 1 (satu) bulan Upah; b. masa kerja 1 (satu) tahun atau lebih tetapi kurang dari 2 (dua) tahun, 2 (dua) bulan Upah; ... f. masa kerja 5 (lima) tahun atau lebih, tetapi kurang dari 6 (enam) tahun, 6 (enam) bulan Upah; ... i. masa kerja 8 (delapan) tahun atau lebih, 9 (sembilan) bulan Upah.\" | registry:ID:severance_weeks:d1f40e0c2fe3 | Conversion: PP 35/2021 uang pesangon. Months to weeks = months x 4.33. | Tenure ladder: 1y: 2 months = 8.7 weeks; 5y: 6 months = 26.0 weeks; 10y: 9 months = 39.0 weeks. Average of the three = 24.6 weeks. | Excluded: The separate uang penghargaan masa kerja and the ground-specific multipliers in the same regulation are not added in; this is the pesangon schedule itself. | Source scope: Severance schedule expressed in months of wages per tenure band, not weeks; conversion to weeks not performed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b95a46bf-997a-4c7a-9c3c-9d899de84255","iso2":"ID","iso3":"IDN","country":"Indonesia","field_key":"vat_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://jdih.kemenkeu.go.id/api/download/ad276b82-94bd-4197-b409-af33e2842cd6/2024pmkeuangan131.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:53.487+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"dihitung dengan cara mengalikan tarif 12% (dua belas persen) dengan Dasar Pengenaan Pajak berupa nilai lain\" | registry:ID:vat_rate:bd2b45907407 | Applies to: the nominal rate; non-luxury goods bear an effective 11% through an 11/12 tax-base multiplier | Source scope: Nominal rate is 12% but effective rate for non-luxury goods is 11% via a special tax-base multiplier (11/12); luxury goods taxed at full 12% base. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"annual_leave_days","value_num":26,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://www.ilo.org/dyn/natlex/docs/WEBTEXT/21843/64830/E90IRN01.htm","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The entitlement is stated as one month including four Fridays, on a six-day working week, and the registry scope records the text's currentness is unclear. Converting it would mean choosing a working-week basis the source does not state.)"},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"employee_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The rates quoted are from the 1354-1355 (1975-76) text of the Social Security Law and the same document refers to later amendments; currentness cannot be established.)"},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"employer_ssc_rate","value_num":23,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same historical text, same reason; a later note in the document puts the employer share at 20% at some point.)"},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mcls.gov.ir/icm_content/media/image/2020/06/407220_orig.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:42.852+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Women workers shall be entitled to 90 days of maternity leave of which 45 days shall, as far as possible, be taken after delivery\" | registry:IR:maternity_leave_weeks:ef9eb60fac32 | Conversion: 90 calendar days / 7 = 12.9 weeks | Payment: not stated in the quoted text | Ladder: extended by 14 days for twins | Source scope: Entitlement stated in days (90 days), not weeks; conversion assumption needed; extended by 14 days for twin births. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"min_wage_monthly","value_num":166255500,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"IRR","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/iran/","effective_date":"2026-03-20","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=IRN&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The one month quoted is the notice a WORKER gives on resignation; whether the same period binds the employer is not stated in the capture.)"},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"overtime_premium_pct","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mcls.gov.ir/icm_content/media/image/2020/06/407220_orig.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:21.79+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the worker is paid a 40 Per cent supplement to the standard hourly wage\" | registry:IR:overtime_premium_pct:ef9eb60fac32 | Excluded: 35% for night work and 10-22.5% shift allowances are separate | Source scope: Additional differentiated premiums exist (35% night work, 10-22.5% shift allowances); base overtime premium is 40%; last-update date on linked page shown as 2020, currentness of full text unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 14 calendar days -> 2.0 weeks"},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mcls.gov.ir/icm_content/media/image/2020/06/407220_orig.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:05.207+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The maximum duration of probation shall be one month for unskilled and semi-skilled workers and three months for skilled and specialised workers\" | registry:IR:probation_months:ef9eb60fac32 | Ladder: one month for unskilled and semi-skilled workers, three months for skilled and specialised workers | Source scope: Different maximums apply by worker skill category (1 month vs 3 months). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Iran SSO men 60 (women 55) || no_government_figure:2026-09-17 (the quoted rule is a 1975 premature-retirement formula combining age and contribution years, not the standard retirement age)"},{"country_id":"f135a4d0-cd47-495e-90ea-fea232aded7f","iso2":"IR","iso3":"IRN","country":"Iran","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=IRN&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The thirty days' wages per year quoted belongs to a specific scenario (disability or retirement), and the same historical-text currentness problem applies as to the rest of the Iranian capture.)"},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-06-24","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"15 (35 for certain companies in the oil and gas sector)\""},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 5% belongs to the voluntary scheme, where a self-employed subscriber picks their own income category. It is not the mandatory rate for an employed person.)"},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"employer_ssc_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 15% on the same page is a STATE subsidy into the voluntary scheme, not an employer payroll contribution.)"},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 98 calendar days -> 14.0 weeks"},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"min_wage_monthly","value_num":350000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ina.iq/ar/local/5571--.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:57.571+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"raf al-hadd al-adna li-ajr al-amil ila 350 alf dinar fi al-shahr al-wahid\" | registry:IQ:min_wage_monthly:eb7d7bf22d74 | Currency: IQD | Pay basis: monthly | Applies to: stated in a 2018 news report of a Council of Ministers decision | Source scope: News report from 2018 citing a Council of Ministers decision; current effective rate as of 2026 not confirmed by this source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"personal_income_tax_top_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-06-24","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.moj.gov.iq/upload/pdf/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D8%B9%D8%B7%D9%84%20%D8%A7%D9%84%D8%B1%D8%B3%D9%85%D9%8A%D8%A9%20-%20Copy%20-%20Copy_396.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:38.596+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The following days shall be considered public official holidays: ... b. (1) Muharram Al Haram, the Hijri New Year. c. (10) Muharram Al-Haram, Ashuraa. d. (12) Rabi' al-Awwal, the Prophet Muhammad's holy birthday. e. (1-3) Shawal, the blessed Eid al-Fitr. f. (10-13) Dhu al-Hijjah, the Blessed Eid al-Adha. g. (18) Dhu al-Hijjah, AL-Gahdeer Day. h. (1) January, Gregorian New Year's. i. (6) January, the Iraqi Army Day. j. (21) March, Nowruz Holiday. k. (1) May, the International Worker Day. l. (16) March commemoration of the Saddam Baath crimes against the Iraqi people.\" | registry:IQ:public_holidays:8f891711f117 | Conversion: Days counted, not entries: Eid al-Fitr is three days and Eid al-Adha four, so items b to l are 16 days. | Excluded: Item a is the weekly rest (Friday and Saturday), not an annual holiday. The holy-city governorates may add up to three days locally. | Source scope: Official Holiday Law No.12 of 2024 lists national public holidays including religious/lunar-dependent dates and notes special regional additions for holy cities (Najaf, Karbala, Kadhimiya, Samarra') up to 3 extra days; does not itself guarantee paid leave entitlement for private-sector employees. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2016-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2016 — Iraq men 60 (women 55) || no_government_figure:2026-09-17 (the quoted ages belong to the voluntary and informal-sector scheme and the source is a blog-style page rather than the law)"},{"country_id":"a223776d-8c0a-441d-ba90-694f135b7487","iso2":"IQ","iso3":"IRQ","country":"Iraq","field_key":"severance_weeks","value_num":10.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.workplacerelations.ie/en/what_you_should_know/leave/annual-leave/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:41:36.928+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Most employees are entitled to four weeks paid annual leave per leave year.\" | registry:IE:annual_leave_days:17ff3d4cdcba | Conversion: Four weeks on a five-day week is 20 working days. | Source scope: Entitlement expressed in weeks (4 weeks), not days; conversion to a day-count requires an assumption about working days per week. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.workplacerelations.ie/en/what-we-do/employment-rights-information/inspection-services/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:46.338+00:00","unit_caveat":null,"scope_caveat":"statutory_maximum_not_ordinary","notes":"\"Permitting an employee to work more than an average of 48 hours in each period of 7 days.\" | registry:IE:avg_weekly_hours:481cf1d7a864 | Source scope: States the maximum average weekly working hours (48) under the Organisation of Working Time Act 1997, not a fixed 'ordinary' statutory weekly hours figure; this is a ceiling/ compliance breach description rather than a defined ordinary-hours rule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"corporate_tax_rate","value_num":12.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:01.966+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"There are two rates of Corporation Tax (CT): 12.5% for trading income 25% for\" | registry:IE:corporate_tax_rate:c63b42867e00 | Ladder: 12.5% on trading income, 25% on non-trading and excepted-trade income | Source scope: Two-tier rate depending on trading vs non-trading/excepted-trade income. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"employee_ssc_rate","value_num":4.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.ie/en/department-of-social-protection/publications/prsi-class-a-rates/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:25.402+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"More than €552 A1 All 4.20 11.25\" | registry:IE:employee_ssc_rate:dbaf71fb9aba | Assessable base: All reckonable earnings above EUR 552 a week, PRSI Class A1. | Excluded: Other PRSI classes carry different rates. | Source scope: Rate applies to Class A employees only; different PRSI classes have distinct employee rates. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"employer_ssc_rate","value_num":11.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.ie/en/department-of-social-protection/publications/prsi-class-a-rates/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:25.795+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"More than €552 A1 All 4.20 11.25\" | registry:IE:employer_ssc_rate:dbaf71fb9aba | Assessable base: All reckonable earnings above EUR 552 a week, PRSI Class A1. | Excluded: Other PRSI classes carry different rates. | Source scope: Rate applies to Class A employees only; other PRSI classes have different rates not shown here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":21.0045}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the page gives the two rates without a single unified band schedule, since the thresholds vary by marital and family status)"},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"maternity_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.workplacerelations.ie/en/what_you_should_know/leave/maternity%20leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:41.031+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The current entitlement is to 26 weeks' maternity leave together with 16 weeks additional unpaid maternity leave.\" | registry:IE:maternity_leave_weeks:e40318058ede | Payment: Maternity Benefit for the 26 weeks; a further 16 weeks is available unpaid | Source scope: Distinguishes 26 weeks paid/statutory leave plus 16 weeks additional unpaid leave. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"min_wage_monthly","value_num":2452.2,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.workplacerelations.ie/en/what_you_should_know/hours-and-wages/national%20minimum%20wage/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:56.353+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"National Minimum Wage (20+) EUR14.15 100%\" | registry:IE:min_wage_monthly:9e0b0bcaa06b | Currency: EUR | Pay basis: hourly | Conversion: EUR 14.15 per hour x 40 hours per week x 4.33 weeks per month = EUR 2,452.20; the hours assumption is stated here because the rate order states none | Applies to: workers aged 20 and over | Source scope: Rate given as hourly, not monthly; no official monthly conversion policy stated (hours/week vary). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"notice_weeks","value_num":3.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.workplacerelations.ie/en/what_you_should_know/ending%20the%20employment%20relationship/minimum%20notice/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:26.179+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Required Notice Length of Service Minimum Notice Thirteen weeks to two years One week Two to five years Two weeks Five to ten years Four weeks Ten to fifteen years Six weeks More than fifteen years Eight weeks\" | registry:IE:notice_weeks:1a25a41bffe7 | Conversion: Minimum Notice and Terms of Employment Act; already in weeks. | Tenure ladder: 1y: 1 week; 5y: 4 weeks; 10y: 6 weeks. Average of the three = 3.7 weeks. | Source scope: Employer-required notice varies by length of service; employee notice is flat one week. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"overtime_premium_pct","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.citizensinformation.ie/en/employment/employment-rights-and-conditions/hours-of-work/working-hours/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:20.536+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"There is no legal right to pay for working extra hours and there is no statutory levels of overtime pay.\" | registry:IE:overtime_premium_pct:755df96bae14 | Applies to: there is no statutory overtime premium; sector Employment Regulation Orders may set one | Source scope: Confirms no general statutory overtime premium; sector-specific rates may exist via Employment Regulation Orders/Registered Employment Agreements but no percentage/formula is given here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"parental_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.workplacerelations.ie/en/what_you_should_know/leave/parental%20leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:51.91+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"entitles each parent up to 26 weeks of unpaid parental leave.\" | registry:IE:parental_leave_weeks:8978fc200c9b | Applies to: per parent per eligible child under 12, or 16 where the child has a disability or illness | Payment: unpaid | Source scope: Unpaid leave entitlement of 26 weeks per eligible child under age 12 (16 if disability/illness); page marked updated 28 May 2026 suggesting currentness. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.workplacerelations.ie/en/what_you_should_know/leave/paternity%20leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:40.904+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A relevant parent is entitled to two continuous weeks' paid leave in respect of births from September 2016.\" | registry:IE:paternity_leave_weeks:fa8719ac8288 | Payment: paternity benefit from the Department of Social Protection, subject to PRSI conditions | Source scope: National entitlement of 2 weeks paid paternity leave; payment rate set separately by DSP (paternity benefit) subject to PRSI conditions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.revenue.ie/en/jobs-and-pensions/calculating-your-income-tax/tax-rate-band.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:02.889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Any income above your standard rate band is taxed at the higher rate of Income Tax, which is currently 40%.\" | registry:IE:personal_income_tax_top_rate:2e13f2dc3291 | Excluded: the Universal Social Charge is additional | Source scope: None significant; applies nationally to income tax (USC surcharges not included). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.workplacerelations.ie/en/what_you_should_know/employer-obligations/transparent-and-predictable-working-conditions/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:04.787+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"that period shall not exceed six months, except in limited circumstances as provided for in the regulations\" | registry:IE:probation_months:4bb8d115b4c4 | Excluded: extendable to 12 months in limited circumstances; public servants are capped at 12 months | Source scope: Extended to 12 months in limited exceptions; public servants capped at 12 months. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.workplacerelations.ie/en/what_you_should_know/public-holidays/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:41:37.526+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In Ireland there are ten public holidays each year.\" | registry:IE:public_holidays:f38ad7a932b2 | Excluded: Good Friday is not a public holiday and the page says so. | Source scope: National calendar; no regional/subnational holiday variation noted for Ireland in this source. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"retirement_age","value_num":66,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.ie/en/department-of-social-protection/publications/prsi-pay-related-social-insurance/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:29.511+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Most employers and employees (between the ages of 16 and pensionable age, currently 66* years) pay social insurance\" | registry:IE:retirement_age:98b963a9eb0c | Applies to: the PRSI pensionable age; Ireland has no general statutory employment retirement age | Source scope: This is the PRSI/pensionable age for social insurance purposes, not necessarily a fixed statutory employment retirement age (Ireland has no general statutory retirement age for employment contracts). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"severance_weeks","value_num":10.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://enterprise.gov.ie/en/what-we-do/workplace-and-skills/redundancy-payments/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:26.573+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An eligible employee is entitled to two weeks normal weekly remuneration for every year of service, plus a bonus week.\" | registry:IE:severance_weeks:aa390f82f112 | Conversion: Already in weeks. | Tenure ladder: 1y: 0 weeks (eligibility needs 104 weeks of service); 5y: 10 + 1 = 11 weeks; 10y: 20 + 1 = 21 weeks. Average of the three = 10.7 weeks. | Excluded: Weekly remuneration is capped at EUR 600 for the calculation; the index scores weeks, not the capped amount. | Source scope: Subject to weekly remuneration ceiling of €600; eligibility requires 104 weeks service. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5bdf7c10-55ea-4846-9224-9842a556ba57","iso2":"IE","iso3":"IRL","country":"Ireland","field_key":"vat_rate","value_num":23,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx","effective_date":"2026-01-01","verified_at":"2026-09-17T11:49:53.906+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 January 2026 23 13.5 9 4.8 4.5\" | registry:IE:vat_rate:9e993c7add50 | Reduced rates: 13.5%, 9%, 4.8% and 4.5% | Source scope: Multiple rates apply (standard, reduced, second reduced, livestock); standard rate is 23%."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.im/categories/working-in-the-isle-of-man/employment-rights/paid-annual-leave/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:41:38.125+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"if a person works a 5 day week, he or she is entitled to 20 days' leave in a leave year\" | registry:IM:annual_leave_days:29b91e9dbf1d | Conversion: The source states the five-day-week figure itself: 20 days. | Excluded: Employers may count paid bank holidays towards this entitlement. | Source scope: Entitlement stated in weeks (4 weeks), not days; conversion to days depends on individual working pattern (e.g., 20 days for 5-day week). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"corporate_tax_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/business-and-corporations/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:02.39+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard rate of income tax applicable to corporate taxpayers in the Isle of Man is 0%\" | registry:IM:corporate_tax_rate:951106127d94 | Ladder: 10% and 15% on banking and retail income, 20% on land, property and petroleum income | Source scope: Standard rate 0% but 10%/15% applies to banking/retail income and 20% to land/property and petroleum income; multiple rate bands exist. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"employee_ssc_rate","value_num":11,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/national-insurance-contributions/rates-and-thresholds/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:28.588+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Class 1 employees primary rate of NI (between primary threshold and UEL) 11% 11% 11% 11% 11% 11% 11%\" | registry:IM:employee_ssc_rate:f1711f5c747f | Assessable base: Earnings between the primary threshold and the upper earnings limit. | Excluded: A further 1% applies above the upper earnings limit. | Source scope: There is also a 1% additional rate above UEL; table covers multiple years. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"employer_ssc_rate","value_num":12.8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/national-insurance-contributions/rates-and-thresholds/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:28.983+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Class 1 employers' rate of NI (on all earnings above secondary threshold) 12.8% 12.80% 12.80% 12.8% 12.8% 12.8% 12.8%\" | registry:IM:employer_ssc_rate:f1711f5c747f | Assessable base: All earnings above the secondary threshold, with no upper limit. | Source scope: Table covers multiple tax years through 26/27; applies to Class 1 employer NI on earnings above secondary threshold. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"maternity_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.im/categories/working-in-the-isle-of-man/employment-rights/family-leave-rights/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:41.847+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"All pregnant employees are entitled to take up to 26 weeks' leave providing that certain notice requirements are met.\" | registry:IM:maternity_leave_weeks:10ef08bb9e60 | Payment: not stated in the quoted text | Ladder: a further 26 weeks of additional maternity leave with 26 weeks' service, up to 52 in total | Source scope: Ordinary maternity leave is 26 weeks; additional maternity leave of up to 26 more weeks available with 26 weeks' service, giving up to 52 weeks total depending on eligibility. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"min_wage_monthly","value_num":2228.35,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.im/news/2026/feb/18/tynwald-approve-new-minimum-wage-rate-in-the-isle-of-man/","effective_date":"2026-04-01","verified_at":"2026-09-17T12:36:57.15+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"increase by five percent to GBP12.86 per hour from 1 April 2026\" | registry:IM:min_wage_monthly:c4d2cba9730b | Currency: GBP | Pay basis: hourly | Conversion: GBP 12.86 per hour x 40 hours per week x 4.33 weeks per month = GBP 2,228.35; the hours assumption is stated here because the announcement states none | Source scope: Rate given in hourly units only; no monthly figure or official hours-to-month conversion policy provided."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"notice_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legislation.gov.im/cms/images/LEGISLATION/PRINCIPAL/2006/2006-0021/2006-0021_3.pdf","effective_date":"2006-01-01","verified_at":"2026-07-04T03:37:31.95309+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Employment Act 2006 s.106: <2yr = 1 week, 2-12yr = 1 week per year of service, 12yr+ = 12 weeks. 1y:1w, 5y:5w, 10y:10w -> avg 5.3. Quote: \"not less than one week's notice for each year of continuous employment if his or her period of continuous employment is 2 years or more but less than 12 years\". [verified 2026-07-04: Employment Act 2006 s.106 confirmed (natlex/gov.im) — 1wk per year of service (2yr+), max 12wk]"},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.im/categories/working-in-the-isle-of-man/employment-rights/family-leave-rights/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:41.727+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Paternity leave of one or two weeks is available within 56 days of the birth of the baby.\" | registry:IM:paternity_leave_weeks:10ef08bb9e60 | Applies to: must be taken within 56 days of the birth | Payment: not stated in the quoted text | Source scope: Subject to notice and qualification requirements not detailed on this page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"personal_income_tax_top_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/tax-practitioners-and-technical-information/rates-and-allowances/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:03.316+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Higher Rate 21%\" | registry:IM:personal_income_tax_top_rate:aad73591d800 | Excluded: an Income Tax Cap election caps absolute liability for high earners | Source scope: Top marginal rate; there is also an Income Tax Cap election scheme that caps absolute liability for high earners. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.im/categories/home-and-neighbourhood/bank-holidays/","effective_date":"2026-01-01","verified_at":"2026-09-16T23:41:38.523+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Bank holidays 2026 Thursday, 1 January (New Year's Day) Friday, 3 April (Good Friday) Monday, 6 April (Easter Monday) Monday, 4 May (Early May Bank Holiday) Monday, 25 May (Spring Bank Holiday) Friday, 5 June (TT Bank Holiday) Monday, 6 July (Tynwald Day Bank Holiday) Monday, 31 August (Summer Bank Holiday) Friday, 25 December (Christmas Day) Monday, 28 December (Substitute for Boxing Day)\" | registry:IM:public_holidays:7ffcf2b71dfd | Conversion: The official 2026 calendar lists 10 dates. | Source scope: This is the official Isle of Man bank/public holiday calendar (10 dates listed for 2026); does not itself guarantee paid leave entitlement, which is governed separately by annual leave regulations allowing employers to count bank holidays toward statutory leave."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"severance_weeks","value_num":5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mirs.org.im/redundancy/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:29.373+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Number of complete years of service up to the termination date (capped at 26 years) multiplied by A week's pay (capped at £540)\" | registry:IM:severance_weeks:cd3f2baa6024 | Conversion: One week's pay per complete year; already in weeks. | Tenure ladder: 1y: 0 weeks (eligibility needs two years' continuous service); 5y: 5 weeks; 10y: 10 weeks. Average of the three = 5.0 weeks. | Excluded: Service capped at 26 years and a week's pay at GBP 540; the index scores weeks, not the capped amount. | Source scope: Formula expressed as weeks of pay per year of service capped at 26 years and a capped weekly pay amount, not a single total weeks figure; requires eligibility of 2 years' continuous service. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec27c558-5094-4a16-84f8-7f55a5d733e5","iso2":"IM","iso3":"IMN","country":"Isle of Man","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.im/categories/tax-vat-and-your-money/customs-and-excise/vat/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:54.758+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Standard rate 20% VAT What the rate applies to: Most goods and services.\" | registry:IM:vat_rate:039f7ed19171 | Reduced rates: 5% and 0% | Source scope: Also reduced 5% and zero 0% rates for specific goods/services listed on same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"avg_weekly_hours","value_num":42,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Hours of Work and Rest Law 1951, amended by Extension Order eff. 1 Apr 2018 (42h) || no_government_figure:2026-09-17 (the capture is a bilateral foreign-worker construction-sector employment agreement template, not a statutory source)"},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"corporate_tax_rate","value_num":23,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"employee_ssc_rate","value_num":8.77007,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The Bituach Leumi table splits every line into a reduced and a full band by whether earnings are below or above 60% of the average wage, and the registry records the columns as category-dependent. There is no single rate on ordinary wages.)"},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"employer_ssc_rate","value_num":6.270154,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same table, same reason.)"},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":12.662607}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"maternity_leave_weeks","value_num":15,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.btl.gov.il/English%20Homepage/Benefits/Maternity%20Insurance/Maternity%20Allowance/Pages/Maximum.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:41.441+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"Maximum maternity allowance for a period of 15 weeks (105 days of entitlement)\" | registry:IL:maternity_leave_weeks:a31e4c1fa131 | Payment: maternity allowance from the National Insurance Institute, contingent on the qualifying period | Ladder: a partial allowance of 8 weeks where a shorter qualifying period is met | Source scope: Duration is for paid maternity allowance (NII benefit) contingent on qualifying period; partial allowance is 8 weeks if shorter qualifying period met. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"min_wage_monthly","value_num":6443.85,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"ILS","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.btl.gov.il/English%20Homepage/Mediniyut/GeneralInformation/Pages/MinimumWage.aspx","effective_date":"2026-04-01","verified_at":"2026-09-17T12:36:56.754+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Monthly wage: NIS 6,443.85 (as of Apr 01, 2026).\" | registry:IL:min_wage_monthly:f6d904a15227 | Currency: ILS | Pay basis: monthly | Source scope: Also provides hourly and daily figures; monthly figure is directly stated so no conversion needed."},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The source is a bilateral employment agreement template for foreign construction workers, not a statutory provision of general application.)"},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.il/BlobFolder/policy/bileteral-forms-build/he/employment_agreement_he_ro_en26.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:20.933+00:00","unit_caveat":null,"scope_caveat":"quoted_in_sector_template","notes":"\"The employee shall be entitled to payment for work in overtime hours at 125% of his regular hourly salary for the first two hours\" | registry:IL:overtime_premium_pct:c346d98a4e85 | Conversion: 125% of the regular hourly salary for the first two hours = a 25% premium | Source scope: Sourced from a foreign-worker construction sector contract template citing statutory overtime formula; general applicability across all sectors not independently confirmed in this excerpt, though the percentages match Israel's Hours of Work and Rest Law formula. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"parental_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted 15 weeks is the maternity allowance, already recorded as maternity_leave_weeks)"},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.btl.gov.il/English%20Homepage/Benefits/Maternity%20Insurance/Paternity/Pages/HowLong.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:41.313+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"take a paternity leave for a period of 7 days, together with his spouse - on account of the days\" | registry:IL:paternity_leave_weeks:6b7cee865a6e | Conversion: 7 calendar days / 7 = 1 week | Payment: drawn from the mother's maternity entitlement rather than a separate quota | Source scope: Paternity days are drawn from the mother's maternity entitlement rather than a separate independent paternity quota; alternative replacement scheme also described. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"personal_income_tax_top_rate","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-06-29","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"retirement_age","value_num":64.5,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the page distinguishes retirement age (62 for men, variable for women) from the age of entitlement (70) and does not state the women's retirement age)"},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The formula captured is the National Insurance Institute's benefit-guarantee calculation used when an employer fails to pay, not the Severance Pay Law entitlement itself.)"},{"country_id":"70de9760-3b8e-4b30-b762-5ff4eb5119ca","iso2":"IL","iso3":"ISR","country":"Israel","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://main.knesset.gov.il/AR/News/PressReleases/Pages/press12032024_4.aspx","effective_date":"2025-01-01","verified_at":"2026-09-17T11:49:54.34+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"VAT will rise by one per cent, so that the tax on a transaction in Israel and on imports of goods stands at 18% instead of 17%\" | registry:IL:vat_rate:bb71aa8dfb4b | Source scope: Announces the change from 17% to 18% effective January 2025; does not show any later amendments post-2025."},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2003-04-08;66~art10","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:39.838+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"il prestatore di lavoro ha diritto ad un periodo annuale di ferie retribuite non inferiore a quattro settimane\" | registry:IT:annual_leave_days:14c042116578 | Conversion: Four weeks on a five-day week is 20 working days. | Source scope: Entitlement expressed in weeks (4 weeks/year), not days; conversion to days requires an explicit policy (e.g., 5 or 6 working days/week assumption) not stated in the source. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://distaccoue.lavoro.gov.it/en-gb/Thematic-Areas/Thematic-area-detail/id/1/Working-practices-and-employment","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:47.419+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Working hours are normally set at 40 hours per week.\" | registry:IT:avg_weekly_hours:0f93064b4987 | Excluded: collective agreements cap maximum weekly hours at 48 over 7 days | Source scope: States the normal statutory working week; also notes collective agreements set maximum weekly hours capped at 48 hours over 7 days. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"corporate_tax_rate","value_num":24,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.agenziaentrate.gov.it/portale/web/english/corporate-income-tax-ires","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:03.714+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The tax rate of corporate income tax (IRES) is 24%.\" | registry:IT:corporate_tax_rate:2c18375724d2 | Excluded: the regional IRAP surtax is additional | Source scope: National standard IRES rate; does not include regional IRAP surtax. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"employee_ssc_rate","value_num":9.49,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured page is about a temporary partial exemption of six percentage points that ran from July to December 2023. It is not the base employee contribution rate and it has expired.)"},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"employer_ssc_rate","value_num":31.58,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":19.137574}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured text does not carry a complete bracket table with both the thresholds and the rate against each)"},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"maternity_leave_weeks","value_num":21.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inps.it/it/en/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-i-cittadini/prestazioni-per-congedi-a-tutela-della-maternit--e-paternit.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:43.693+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"you are entitled to an obligatory 5-month absence from work, compensated at 80% of your salary\" | registry:IT:maternity_leave_weeks:de3ec809e35f | Conversion: 5 months x 4.33 weeks = 21.7 weeks | Payment: 80% of salary | Source scope: Duration given in months (5 months) rather than weeks; conversion to weeks not stated by source. Applies to employed workers; other categories (self-employed, etc.) have variant rules described. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"min_wage_monthly","value_num":null,"value_text":"no_statutory_minimum","value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://distaccoue.lavoro.gov.it/en-gb/Thematic-Areas/Thematic-area-detail/id/1/Working-practices-and-employment","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:57.984+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In Italy there is not a basic minimum wage determined by the law.\" | registry:IT:min_wage_monthly:0f93064b4987 | Applies to: pay is set by sector collective bargaining | Source scope: Confirms no statutory national minimum wage; wage set by collective bargaining per sector, no single rate/table available. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"notice_weeks","value_num":4.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"parental_leave_weeks","value_num":43.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inps.it/it/en/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-i-cittadini/prestazioni-per-congedi-a-tutela-della-maternit--e-paternit.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:53.363+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"you can take leave from work for a maximum of 10 months for each child (up to 11 months if the father takes leave)\" | registry:IT:parental_leave_weeks:de3ec809e35f | Conversion: 10 months per child x 4.33 weeks = 43.3 weeks | Payment: not stated in the quoted text | Ladder: up to 11 months where the father takes leave | Source scope: Duration given in months, not weeks; conversion not provided by source. Applies to employed parents; different rules exist for separate-scheme and self-employed parents as also described. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inps.it/it/en/inps-comunica/diritti-e-obblighi-in-materia-di-sicurezza-sociale-nell-unione-e/per-i-cittadini/prestazioni-per-congedi-a-tutela-della-maternit--e-paternit.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:42.565+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a compulsory leave compensated at 100% of your salary currently equal to seven days\" | registry:IT:paternity_leave_weeks:de3ec809e35f | Conversion: 7 calendar days / 7 = 1 week | Payment: 100% of salary | Source scope: Duration given in days (7 days) rather than weeks; conversion to weeks not stated by source. Applies to employed fathers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"personal_income_tax_top_rate","value_num":43,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.agenziaentrate.gov.it/portale/web/english/personal-income-tax-rates-and-calculation","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:05.071+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"above EUR 50 000 43%\" | registry:IT:personal_income_tax_top_rate:315e8bfabaf0 | Source scope: Top marginal rate stated at 43% for income above EUR 50,000; national rule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1949-05-27;260","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"L.260/1949 art.2 as amended (L.54/1977; DPR 792/1985; L.151/2025 adds Oct 4 from 2026): 12 non-Sunday national days, excl local patron day"},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inps.it/it/it/dettaglio-scheda.it.schede-servizio-strumento.schede-servizi.pensione-di-vecchiaia.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:31.759+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"requisito anagrafico di 67 anni per il 2026, 67 anni e un mese per il 2027 e 67 anni e 3 mesi per il 2028\" | registry:IT:retirement_age:e45b54387601 | Ladder: 67 for 2026, 67 years 1 month for 2027, 67 years 3 months for 2028 | Tax year: 2026 | Source scope: Applies to AGO-insured private/public employees and self-employed with contributions before and after 1996; some special categories (disabled workers, arduous occupations, school personnel) have different ages listed on the same page | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ec3c5d33-13aa-424e-8bdf-73bf47ef82a3","iso2":"IT","iso3":"ITA","country":"Italy","field_key":"vat_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.agenziaentrate.gov.it/portale/web/english/nse/services/vat-mini-one-stop-shop/faq/vat-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:55.605+00:00","unit_caveat":null,"scope_caveat":"quoted_in_moss_context","notes":"\"Standard VAT rate at 22% for telecommunications, broadcasting & electronic services and the reduced VAT rate at 4% for supplies of e-books\" | registry:IT:vat_rate:af093a96d1c1 | Reduced rates: 4% for e-books under the same schedule | Source scope: Rates given are specifically for telecom/broadcasting/electronic services and e-books under the MOSS scheme, not the general standard VAT rate for all goods/services, though the 22% figure matches the general Italian standard rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"annual_leave_days","value_num":26.4,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.economie-ivoirienne.ci/sites/default/files/sites/default/files/inline-files/Loi%20n%C2%B0%202015-532%20du%2020%20juillet%202015%20portant%20code%20du%20Travail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:06.744+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le travailleur acquiert droit au congé payé, à la charge de l'employeur, à raison de 2,2 jours ouvrables par mois de service effectif\" | registry:CI:annual_leave_days:548417ee4028 | Conversion: 2.2 jours ouvrables a month over twelve months is 26.4 working days. The statute states a rate, not a rounded annual figure, so the fraction is kept rather than invented away. | Tenure ladder: One extra working day after 5 years of service, two after 10, three after 15, five after 20 and seven after 25; the entry-level rate is the value taken. | Source scope: Rate expressed as 2.2 working days per month of service (≈26.4 days/year); additional seniority-based days also specified. Units are jours ouvrables (working days), not calendar days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.economie-ivoirienne.ci/sites/default/files/sites/default/files/inline-files/Loi%20n%C2%B0%202015-532%20du%2020%20juillet%202015%20portant%20code%20du%20Travail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:28.993+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la duree normale du travail des personnels, quels que soient leur sexe et leur mode de remuneration, est fixee a quarante heures par semaine\" | registry:CI:avg_weekly_hours:548417ee4028 | Applies to: non-agricultural establishments; agriculture runs on a 2,400-hour year | Source scope: Applies to non-agricultural establishments; agricultural establishments have a separate annual-hours-based standard (2400 hours/year) noted in the same excerpt, requiring a different conversion assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-03-11","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"employee_ssc_rate","value_num":6.3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cnps.ci/employeur","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:24.729+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la retenue de sa part de cotisation (6.3% depuis le 1er Janvier 2013) sur son salaire lors de chaque paye\" | registry:CI:employee_ssc_rate:fb373e2c9044 | Assessable base: Salary subject to the CNPS ceiling. Retirement is the only branch with an employee share, per the same page. | Excluded: The rate is dated to 1 January 2013 on the page. | Source scope: Rate dated to 2013; only retirement branch has employee contribution per this text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"employer_ssc_rate","value_num":15.45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The employer side is 5% family benefits, 0.75% maternity, 7.7% retirement and an occupational-accident contribution the page gives as a 2% to 5% range by sector. The total is therefore a range (15.45% to 18.45%), not a rate.)"},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cnps.ci/salarie","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:22.273+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"beneficie d'une indemnite journaliere pendant quatorze (14) semaines dont : Six (6) semaines avant l'accouchement Huit (8) semaines apres l'accouchement\" | registry:CI:maternity_leave_weeks:acdd3ae85726 | Conversion: 6 weeks before plus 8 weeks after = 14 weeks | Payment: a daily indemnity paid by the CNPS | Source scope: Describes CNPS-paid maternity benefit duration (14 weeks), which corresponds to statutory maternity leave duration for salaried women. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"min_wage_monthly","value_num":60000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cnps.ci/employeur","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:42.036+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"ne peut etre inferieur au SMIG dont le montant actuel est de 60000 FCFA\" | registry:CI:min_wage_monthly:fb373e2c9044 | Currency: XOF | Pay basis: monthly | Source scope: Monthly SMIG figure stated directly (60,000 FCFA/month); no conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"notice_weeks","value_num":5.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=CIV&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T23:19:17.214582+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice based on monthly-paid workers scale; severance covers economic dismissals per Decree 96-201; average of 1, 5, 10 year tenure values used."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"paternity_leave_weeks","value_num":0.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 2 calendar days -> 0.3 weeks"},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"personal_income_tax_top_rate","value_num":36,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D'IVOIRE%20.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:47.724+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Au-dela de 50 000 000 : 36 %. (Art. 251 du CGI)\" | registry:CI:personal_income_tax_top_rate:708b86d7165b | Residence basis: annual net taxable income under the IGR; the ITS salary withholding schedule tops at 24% | Source scope: This is the top marginal rate for the general income tax (IGR) on annual net taxable income, a separate schedule from the salary withholding (ITS) table which tops at 24% shown in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/CI","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The source is a consulate page narrating a 1996 decree rather than publishing the current list, and the registry scope records that its currentness is unclear.)"},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cnps.ci/salarie","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:11.361+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Avoir atteint 60 ans ; Avoir accompli au moins quinze ans d'activite salariee ayant donne lieu a des cotisations\" | registry:CI:retirement_age:acdd3ae85726 | Applies to: the CNPS private-sector scheme | Ladder: early retirement from 55 with a reduction | Source scope: Standard retirement age is 60, with early retirement possible from 55 with reduction; applies to CNPS private-sector pension scheme. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"severance_weeks","value_num":7.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.economie-ivoirienne.ci/sites/default/files/sites/default/files/inline-files/Loi%20n%C2%B0%202015-532%20du%2020%20juillet%202015%20portant%20code%20du%20Travail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:25.544+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"30% jusqu'à la cinquième année comprise, les fractions d'année arrondies au mois inférieur étant prises en considération pour le calcul de l'indemnité ; - 35%\" | registry:CI:severance_weeks:548417ee4028 | Conversion: Indemnité de licenciement as a percentage of average monthly salary per year of service. Months to weeks = months x 4.33. | Tenure ladder: 1y: 0.30 month = 1.3 weeks; 5y: 5 x 0.30 = 1.50 months = 6.5 weeks; 10y: 5 x 0.30 + 5 x 0.35 = 3.25 months = 14.1 weeks. Average of the three = 7.3 weeks. | Source scope: Severance (indemnité de licenciement) is expressed as a percentage of average monthly salary per year of service under Décret n°2017-210, not directly in weeks; conversion from percentage/monthly-salary formula to weeks requires explicit assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b69d65ec-ee29-4a6a-b129-2a6e3c93bc9a","iso2":"CI","iso3":"CIV","country":"Ivory Coast","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-03-11","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://jis.gov.jm/new-threshold-and-corporate-income-tax-rate-january-1/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:04.552+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"unregulated companies will see a reduction in the rate of Corporate Income Tax (CIT) to 25%, down from 33 1/3%\" | registry:JM:corporate_tax_rate:522f523faf92 | Ladder: 25% unregulated companies, 33 1/3% regulated companies | Source scope: 2013-dated; distinguishes regulated (33.33%) vs unregulated (25%) companies; may not reflect current rates as of 2026. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"employee_ssc_rate","value_num":3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The NIS schedule on the page runs to 2022 and then says the ceiling is to be determined; the registry records the 2026 rate as unconfirmed.)"},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"employer_ssc_rate","value_num":3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same schedule, and it covers NIS alone — the NHT, Education Tax and HEART employer contributions are not on the page.)"},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"maternity_leave_weeks","value_num":8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 56 calendar days -> 8.0 weeks || no_government_figure:2026-09-17 (the quoted 60 working days applies to public-sector employees under the Public Sector Staff Orders, not the general Maternity Leave Act)"},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"min_wage_monthly","value_num":73610,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://jis.gov.jm/minimum-wage-moves-to-17000-on-july-1/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:58.84+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the national minimum wage will increase by $1,000, moving from $16,000 to $17,000 per 40-hour work week\" | registry:JM:min_wage_monthly:a71d5d3eaa88 | Currency: JMD | Pay basis: weekly | Conversion: JMD 17,000 per 40-hour week x 4.33 weeks per month = JMD 73,610 | Source scope: Rate stated as weekly (per 40-hour week), not monthly; explicit conversion policy needed to derive a monthly figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"notice_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://jis.gov.jm/labour-laws/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:34.673+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Notice periods Less than 2 weeks' notice if employed for less than 5 years 4 weeks' notice if employed for 5 or more but less than 10 years 6 weeks' notice for 10 or more but less than 15 years 8 weeks' notice for 15 or more but less than 20 years 12 weeks' notice for 20 or more years of continuous service\" | registry:JM:notice_weeks:a6204f127c94 | Conversion: Employment (Termination and Redundancy Payments) Act; already in weeks. | Tenure ladder: 1y: 2 weeks; 5y: 4 weeks; 10y: 6 weeks. Average of the three = 4.0 weeks. | Source scope: National statutory scale tied to years of service under Employment (Termination & Redundancy Payments) Act; excludes fixed-term contract nuances beyond stated note. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks || no_government_figure:2026-09-17 (the quoted 20 working days applies to public-sector employees under the Public Sector Staff Orders)"},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jamaicatax.gov.jm/documents/10194/53547865/Income+Tax+Rates+Thresholds+and+Exemption+2013+-2028+Updated+April+2025.pdf/3c1961e5-3cad-2ef4-789a-91c74a1e904c","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:05.965+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"RATES OF INCOME TAX 25% 25% 25% & 30% 25% & 30%\" | registry:JM:personal_income_tax_top_rate:543182a9429b | Ladder: 25% and 30% by threshold band through 2028 | Source scope: Table gives statutory PIT rates 25%/30% by threshold band through 2028; top marginal rate is 30% above the higher threshold. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/JM","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://jis.gov.jm/features/nis-fulfilling-mandate-through-social-insurance-benefits/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:32.567+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a contributor has to be at least 65 years old\" | registry:JM:retirement_age:6e1e52b92f5f | Applies to: the NIS retirement pension eligibility age | Source scope: Applies specifically to NIS retirement pension eligibility age; general statutory retirement age for employment/mandatory retirement purposes not separately confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"severance_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ab43642c-7d67-4b94-8741-31400728c19c","iso2":"JM","iso3":"JAM","country":"Jamaica","field_key":"vat_rate","value_num":16.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jamaicatax.gov.jm/documents/10181/531656/Quick+Guide+to+GCT.pdf/dab736a9-a5ea-4591-99f4-99c7f75495c1","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:56.438+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The standard rate of GCT (on most items) in Jamaica is 16 1/2 percent (%) as of June,2012.\" | registry:JM:vat_rate:d3f472f3a9e7 | Applies to: General Consumption Tax | Source scope: Document dated February 2014 stating rate effective since 2012; other rates (0%,2%,5%,10%,25%) apply to specific categories. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://jsite.mhlw.go.jp/osaka-roudoukyoku/library/osaka-roudoukyoku/doc/foreign/pdf/yukyu_english.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:57.341+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Continuous service years 0.5 1.5 2.5 3.5 4.5 5.5 6.5 or more Granted days-off 10 days 11 days 12 days 14 days 16 days 18 days 20 days\" | registry:JP:annual_leave_days:e5aacffadcd1 | Conversion: Already working days; no conversion. | Tenure ladder: 10 days after the six-month qualifying period, rising to 20 at 6.5 years; the entry-level entitlement is the value taken. | Source scope: Issued by Osaka Labour Bureau (regional office) but describes the national Labour Standards Law annual paid leave entitlement table applicable nationwide; also includes pro-rated table for part-time/fewer-day workers. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jetro.go.jp/en/invest/setting_up/section4/page5.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:48.674+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Working hours must, in principle, not exceed 40 hours per week or eight hours per day excluding breaks (this is known as \"statutory working hours\")\" | registry:JP:avg_weekly_hours:b14660e87d44 | Excluded: certain small businesses may work up to 44 hours a week | Source scope: States statutory ordinary weekly hours (40) directly, plus daily cap (8 hours) and exceptions for certain small businesses (up to 44 hours/week). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"corporate_tax_rate","value_num":29.74,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"employee_ssc_rate","value_num":14.7,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The capture states only that contributions are shared evenly between worker and employer and gives the formula; the rate table it refers to is on a linked page that was not captured.)"},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"employer_ssc_rate","value_num":15.66,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same page, same gap: an even split of a rate that is not in the capture, and health insurance is referenced externally.)"},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":7.946641}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured text does not carry a complete bracket table with both the thresholds and the rate against each)"},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jetro.go.jp/en/invest/setting_up/section4/page5.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:45.367+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"employers are, in principle, prohibited to cause any female employee to work for a period of eight weeks commencing from the day following that on which the childbirth occurred\" | registry:JP:maternity_leave_weeks:b14660e87d44 | Conversion: 6 weeks before plus 8 weeks after childbirth = 14 weeks | Payment: not stated in the quoted text; the provision is a prohibition on employing the worker | Ladder: 14 weeks before the birth in a multiple pregnancy | Source scope: Also includes 6 weeks pre-birth leave (14 weeks for multiple pregnancy); figures given directly in weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"min_wage_monthly","value_num":182726,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"JPY","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Japan sets the minimum wage by prefecture; the captured table gives 2025 hourly highest, average and lowest prefectural rates and there is no single national statutory rate)"},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jetro.go.jp/en/invest/setting_up/section4/page8.html","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:04.017+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employer must give the employee at least 30 days' notice\" | registry:JP:notice_weeks:f0f0a8d6098e | Conversion: Labour Standards Act art. 20. Days to weeks = 30 / 7 = 4.3. | Tenure ladder: Flat: the minimum does not vary with tenure, so 1y, 5y and 10y are all 4.3 weeks. | Excluded: Pay in lieu may replace part of the notice day for day. | Source scope: Notice period stated in days (30 days) rather than weeks; conversion to weeks not performed here, per instructions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jetro.go.jp/en/invest/setting_up/section4/page5.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:22.612+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Work in excess of statutory working hours 25%\" | registry:JP:overtime_premium_pct:b14660e87d44 | Excluded: 50% above 60 hours in a month, 35% for statutory holiday work, 25% for night work, combinations up to 75% | Source scope: Full table of overtime premium rates by category (ordinary overtime 25%, >60h/month 50%, statutory holiday work 35%, night work 25%, combinations up to 75%) is present. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"parental_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mhlw.go.jp/bunya/koyoukintou/pamphlet/dl/02_en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:54.59+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Until the child reaches 1 year of age (18 months in cases where admission to a nursery school has been unsuccessful, etc; up to 24 months)\" | registry:JP:parental_leave_weeks:c71ffc28adb0 | Conversion: until the child reaches 1 year of age = 52 weeks | Payment: the leave itself is unpaid; a childcare leave benefit is paid from employment insurance | Ladder: extendable to 18 months where a nursery place cannot be found, and to 24 months in defined cases | Source scope: Childcare leave entitlement expressed in age-of-child terms (up to 12/18/24 months) rather than a fixed number of weeks; conversion to weeks not performed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"paternity_leave_weeks","value_num":8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mhlw.go.jp/bunya/koyoukintou/pamphlet/dl/02_en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:43.774+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Leave time that a working individual (who has not taken postpartum leave) takes in order to care for a child who is born (8 weeks)\" | registry:JP:paternity_leave_weeks:c71ffc28adb0 | Applies to: the postnatal paternity leave (Shussan-Ikuji-Kyugyo) taken within 8 weeks of the birth | Payment: not stated in the quoted text | Source scope: Describes the 'Parental Leave' (postnatal paternity leave / Shussan-Ikuji-Kyugyo) scheme available up to 8 weeks after birth; official MHLW pamphlet on Childcare/Long-term Care Leave Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nta.go.jp/publication/pamph/gensen/shikata_r08/pdf/15.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:06.422+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Over 40,000,000 yen 45%\" | registry:JP:personal_income_tax_top_rate:cd561ed4bd2f | Residence basis: resident individuals, national income tax | Source scope: Shown in the retirement income withholding quick-calculation table which mirrors the national progressive income tax bracket structure; top marginal rate of 45% for income over 40,000,000 yen. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www8.cao.go.jp/chosei/shukujitsu/gaiyou.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:57.741+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"国民の祝日に関する法律では、年間に計１６の日が「国民の祝日」とされ\" | registry:JP:public_holidays:565ed1999142 | Source scope: Official Cabinet Office (内閣府) national holiday calendar/law listing 16 annual public holidays with dates for 2026 and 2027, plus substitute-holiday rules; nationwide, no regional variation stated for Japan. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"da70c56c-9d6d-4956-a7d5-ed537bf5a8f6","iso2":"JP","iso3":"JPN","country":"Japan","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jerseylaw.je/laws/current/l_42_2003","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:40.645+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"to a period of leave of 3 weeks or to such other period as may be specified in a relevant agreement\" | registry:JE:annual_leave_days:f1ef9fe54e7c | Conversion: Three weeks on a five-day week is 15 working days. | Source scope: Entitlement expressed in weeks (3 weeks/year) not days; conversion to days requires explicit assumption about working days per week. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"corporate_tax_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/Industry/BusinessAdviceHub/BusinessTaxesSocialSecurity/pages/companytax.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:04.135+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard rate of company tax in Jersey is 0%.\" | registry:JE:corporate_tax_rate:c7656ecc4292 | Ladder: 10% for financial services, 20% for utilities and a sliding scale for large retailers | Source scope: Standard 0% rate with stated exceptions (10% financial services, 20% utilities, sliding scale for large retailers) explicitly listed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"employee_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/Working/Contributions/Employers/pages/tables.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:32.523+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Primary 6% up to the SEL\" | registry:JE:employee_ssc_rate:d97e1fdcc161 | Assessable base: Earnings up to the Standard Earnings Limit, Class 1, 2026. | Excluded: The page states no primary rate between the SEL and the upper earnings limit. | Source scope: Primary (employee) rate applies up to Standard Earnings Limit; no rate stated for earnings between SEL and UEL for primary contributions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"employer_ssc_rate","value_num":6.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/Working/Contributions/Employers/pages/tables.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:32.912+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Secondary 6.5% up to the SEL Secondary 2.5% between the SEL and UEL\" | registry:JE:employer_ssc_rate:d97e1fdcc161 | Assessable base: Earnings up to the Standard Earnings Limit, Class 1, 2026; a further 2.5% applies between the SEL and the upper earnings limit. | Excluded: Class 2 and the self-employed are on different rates. | Source scope: Rate applies to 2026 Class 1 contributions within stated earnings limits; other classes (e.g., self-employed Class 2) not covered. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"maternity_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/LifeEvents/StartingFamily/pages/familyfriendlyemploymentlegislation.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:44.109+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an entitlement for both parents of 52 weeks of leave following the birth of their baby\" | registry:JE:maternity_leave_weeks:bce672bfc1f4 | Applies to: the entitlement runs to both parents following the birth | Payment: 6 weeks paid, per a companion page; the balance is unpaid | Source scope: Describes overall parental leave entitlement of 52 weeks per parent following birth; distinct paid maternity-specific weeks (6 weeks paid) noted on a separate page | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"min_wage_monthly","value_num":2354.62,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/Working/EmploymentRelations/Pages/MinimumWage.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:58.398+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Minimum wage (per hour) GBP13.59\" | registry:JE:min_wage_monthly:d8c91797dd1f | Currency: GBP | Pay basis: hourly | Conversion: GBP 13.59 per hour x 40 hours per week x 4.33 weeks per month = GBP 2,354.62; the hours assumption is stated here because the page states none | Source scope: Rate is hourly, not monthly; no official monthly conversion figure or policy provided. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"notice_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jerseylaw.je/laws/current/l_42_2003","effective_date":"2020-01-01","verified_at":"2026-07-04T03:37:31.95309+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Employment (Jersey) Law 2003 Art. 56: 1 week (<2yr), then n weeks where n = complete years, up to max 12. 1y:1w, 5y:5w, 10y:10w -> avg 5.3. Quote: \"5 weeks' notice if his or her period of continuous employment is 5 years or more but less than 6 years\". [verified 2026-07-04: Employment (Jersey) Law 2003 Art.56 confirmed (JACS/gov.je) — 1wk<2yr then n weeks = complete years, max 12]"},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"parental_leave_weeks","value_num":32,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/Health/PregnancyAndBirth/YourPregnancy/pages/maternityfinancialsupport.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:53.766+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a total of up to 32 weeks of parental leave, which you can take either in 1 block or a series of blocks\" | registry:JE:parental_leave_weeks:ec6f3d59d449 | Applies to: may be taken in one block or a series of blocks | Payment: not stated in the quoted text | Source scope: Entitlement described as shared/available parental leave weeks; distinct from the 52-week post-birth leave and 6-week paid leave figures on related pages | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"paternity_leave_weeks","value_num":6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/LifeEvents/StartingFamily/pages/familyfriendlyemploymentlegislation.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:42.964+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"for the second parent, an increase in paid parental leave from 2 weeks to 6 weeks\" | registry:JE:paternity_leave_weeks:bce672bfc1f4 | Applies to: the second parent, following the 2019-2020 family friendly legislation changes | Payment: paid | Source scope: Describes paid leave increase to 6 weeks for second parent under family friendly legislation effective from changes made in 2019/2020 | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/TaxesMoney/IncomeTax/Individuals/PayingTaxEarnings/pages/calculatingtaxassessment.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:05.514+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"The standard rate of tax in Jersey is 20%. This is the maximum personal income tax you will pay in a year.\" | registry:JE:personal_income_tax_top_rate:225fd88306eb | Source scope: National rate applies uniformly; no regional variation in Jersey | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/Leisure/Events/WhatsOn/pages/bankholidaydates.aspx","effective_date":"2026-01-01","verified_at":"2026-09-16T23:42:41.053+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Bank holiday dates 2026 New Year's Day 1 January Good Friday 3 April Easter Monday 6 April Early May bank holiday 4 May Liberation Day 9 May Spring Bank Holiday 25 May Summer Bank Holiday 31 August Christmas Day 25 December Boxing Day (substitute day) 28 December\" | registry:JE:public_holidays:f1fc17dff24d | Conversion: The 2026 table lists 9 dates. | Source scope: Official calendar lists dated bank/public holidays per year; separately, statute (Employment Law) references entitlement to leave on these days but this page itself is the calendar, not a paid-leave guarantee statement."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/Benefits/PensionsRetirement/pages/pensionagechanges.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:32.163+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Everyone else will have a pension age of between 65 and 67.\" | registry:JE:retirement_age:ca8435fe2a37 | Ladder: between 65 and 67 by birth cohort; women who joined before 1 January 1975 may claim at 60 | Source scope: Pension age varies by birth cohort within the 65-67 range; special rule for women who joined scheme before 1 January 1975 (age 60) noted as an exception | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"severance_weeks","value_num":5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.jerseylaw.je/laws/current/l_42_2003#_Toc227055897","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:33.494+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The amount of a redundancy payment shall be calculated by allowing one week's pay for each year of employment\" | registry:JE:severance_weeks:21ae4ec0a810 | Conversion: Employment (Jersey) Law 2003 art. 60C; already in weeks. | Tenure ladder: 1y: 0 weeks (the two-year qualifying period is stated in the same article); 5y: 5 weeks; 10y: 10 weeks. Average of the three = 5.0 weeks. | Excluded: Capped by the mean average weekly earnings figure. | Source scope: Applies to statutory redundancy payment only (2-year qualifying period), capped by mean average weekly earnings figure; not a general severance-on-any-termination entitlement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d69cfa5d-7220-4610-91bf-f8822e66a1a5","iso2":"JE","iso3":"JEY","country":"Jersey","field_key":"vat_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.je/TaxesMoney/GST/Businesses/Introduction/pages/whattaxed.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:56.023+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"These are goods and services that are taxed at a standard rate (5%) of their total value at the point of sale.\" | registry:JE:vat_rate:0529f8dae09d | Applies to: GST, Jersey's VAT equivalent | Source scope: Jersey has GST not VAT; 5% standard rate with zero-rated and exempt categories noted but full schedule not in excerpt | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"annual_leave_days","value_num":14,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.jo/EBV4.0/Root_Storage/EN/EB_HomePage/labor_law_En.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:41.457+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Each employee shall be entitled to an annual leave with full pay for fourteen days per each year of service unless more than that period\" | registry:JO:annual_leave_days:95bce2fac7f0 | Tenure ladder: 21 days after five years with the same employer; the entry-level entitlement is the value taken. | Excluded: Public-sector, domestic and agricultural workers are outside the Labour Code under article 3. | Source scope: Days-based (not weeks); tiered by tenure (14 then 21 days); excludes public sector/domestic/agricultural workers per Article 3. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.jo/EBV4.0/Root_Storage/EN/EB_HomePage/labor_law_En.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:48.267+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The working hours shall not exceed eight per day and forty eight hour per week except in the cases stipulated by this law\" | registry:JO:avg_weekly_hours:95bce2fac7f0 | Excluded: public sector, domestic workers, agricultural workers and supervisory staff are excluded under articles 3 and 58 | Source scope: Excludes public sector, domestic workers, agricultural workers, and supervisory/managerial staff per Articles 3 and 58. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"corporate_tax_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-07-05","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"Banks: 35%; Telecommunications companies, insurance companies, financial intermediaries, mining companies, and electricity generation and distribution companies: 24%; All other activities: 20%. Note t\""},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"employee_ssc_rate","value_num":7.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"employer_ssc_rate","value_num":14.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"maternity_leave_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.jo/EBV4.0/Root_Storage/EN/EB_HomePage/labor_law_En.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:44.94+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the total of this leave shall be ten weeks provided that the period subsequent to delivery shall not be less than six weeks\" | registry:JO:maternity_leave_weeks:95bce2fac7f0 | Payment: not stated in the quoted text | Excluded: public sector, domestic workers and agricultural workers are outside the law | Source scope: Excludes public sector, domestic workers, agricultural workers per Article 3. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"min_wage_monthly","value_num":290,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.jo/ar/NewsDetails/%D9%82%D8%B1%D8%A7%D8%B1_%D8%B1%D9%81%D8%B9_%D8%A7%D9%84%D8%AD%D8%AF_%D8%A7%D9%84%D8%A3%D8%AF%D9%86%D9%89_%D9%84%D9%84%D8%A3%D8%AC%D9%88%D8%B1_%D8%AF%D8%AE%D9%84_%D8%AD%D9%8A%D8%B2_%D8%A7%D9%84%D8%AA%D9%86%D9%81%D9%8A%D8%B0","effective_date":"2025-01-01","verified_at":"2026-09-17T12:36:59.247+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"al-hadd al-adna lil-ujur li-jami al-amilin al-mashmulin bi-ahkam qanun al-amal raqm (8) li-sanat 1996 wa-ta'dilatihi asbaha (290) dinaran shahriyan\" | registry:JO:min_wage_monthly:d29ec783e8fc | Currency: JOD | Pay basis: monthly | Applies to: all workers covered by Labour Law No. 8 of 1996 | Source scope: Rate stated as monthly JOD figure effective 2025-01-01 through 2027-12-31, covers all workers under Labour Law No.8/1996."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.jo/EBV4.0/Root_Storage/EN/EB_HomePage/labor_law_En.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:35.073+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"he shall notify the other party in writing of his intention of terminating the contract before one month at least\" | registry:JO:notice_weeks:95bce2fac7f0 | Conversion: Labour Law 8/1996, unlimited-period contracts. Months to weeks = 1 x 4.33 = 4.3. The period does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: The public sector, domestic workers and the other Article 3 categories are outside the law. | Source scope: Applies to unlimited-period contracts under Labour Law No.8/1996; excludes public sector, domestic workers, and others per Article 3 exclusions; currentness of amendments unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.jo/EBV4.0/Root_Storage/EN/EB_HomePage/labor_law_En.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:22.205+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the employee shall receive for the overtime a wage not less than 125 % of the normal wage\" | registry:JO:overtime_premium_pct:95bce2fac7f0 | Conversion: not less than 125% of the normal wage = a 25% premium | Excluded: 150% for weekly holiday and public holiday work | Source scope: Higher premium (150%) applies for work on weekly holiday/public holidays; excludes public sector, domestic workers, agricultural workers per Article 3. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"parental_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.jo/EBV4.0/Root_Storage/EN/EB_HomePage/labor_law_En.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:54.173+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The woman working in an establishment that employees ten employees or more shall have the right to get an unpaid leave for a period not exceeding one year\" | registry:JO:parental_leave_weeks:95bce2fac7f0 | Conversion: up to one year x 52 weeks = 52 weeks | Applies to: women in establishments employing ten or more; fathers are excluded | Payment: unpaid | Source scope: Applies only to women in establishments with 10+ employees; unpaid; expressed in up to one year, not weeks; excludes fathers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks"},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-07-05","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.jo/EBV4.0/Root_Storage/EN/EB_HomePage/labor_law_En.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:05.638+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the probation period shall not exceed in any case three months\" | registry:JO:probation_months:95bce2fac7f0 | Excluded: public sector, domestic workers and agricultural workers are outside the law under article 3 | Source scope: Excludes public sector, domestic workers, agricultural workers per Article 3. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Jordan SSC men 60 (women 55)"},{"country_id":"53d50e80-0adc-4587-9493-dbcecfbfda86","iso2":"JO","iso3":"JOR","country":"Jordan","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The end-of-service remuneration quoted applies only to employees NOT subject to the Social Security Law, which is a small residual group rather than the standard employee the index scores.)"},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"annual_leave_days","value_num":24,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://adilet.zan.kz/eng/docs/K1500000414","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.kz/article/16887?lang=ru","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:52.688+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"normalnaya prodolzhitelnost rabochego vremeni ne dolzhna prevyshat 40 chasov v nedelyu\" | registry:KZ:avg_weekly_hours:d54bef53a9d3 | Excluded: 36 hours for minors, hazardous work and workers with disabilities | Source scope: States statutory normal weekly working hours (40) with exceptions for minors, hazardous work, and disabled workers (36 hours); national scope under Labour Code. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-07-23","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"employee_ssc_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 10% is quoted in the context of a special tax regime (simplified declaration), and the registry records that the standard rate is not generalised on the page.)"},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"employer_ssc_rate","value_num":8.12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 3.5% is the employer's compulsory PENSION contribution alone; social tax and social contributions, the rest of the Kazakh employer burden, are not on the page.)"},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"maternity_leave_weeks","value_num":88.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 618 calendar days -> 88.3 weeks"},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"min_wage_monthly","value_num":85000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://stat.gov.kz/ru/industries/labor-and-income/stat-wags/publications/509385/","effective_date":"2026-01-01","verified_at":"2026-09-17T12:37:02.501+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"S 1 yanvarya 2026g. minimalnaya zarabotnaya plata ustanovlena v razmere 85000 tenge.\" | registry:KZ:min_wage_monthly:8b447087c773 | Currency: KZT | Pay basis: monthly | Source scope: Monthly minimum wage figure stated directly in tenge; no regional variation noted."},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"personal_income_tax_top_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-07-23","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the quoted 10% is the withholding rate on ENPF pension payments, not the general top rate)"},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.kz/article/33969","effective_date":"2026-09-12","verified_at":"2026-09-16T23:44:01.098+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Мемлекеттік және ұлттық мерекелер, мейрам күндері 1-2 қаңтар Жаңа жыл 8 наурыз Халықаралық әйелдер күні 21-23 наурыз Наурыз мейрамы 1 мамыр Қазақстан халқының бірлігі күні 7 мамыр Отан Қорғаушы күні 9 мамыр Жеңіс күні 6 шілде Астана күні 25 қазан Республика күні 16 желтоқсан Тәуелсіздік күні. Мұсылман күнтізбесі бойынша атап өтілетін Құрбан айттың бірінші күні, 7 қаңтар - православиелік Рождество демалыс күндері болып табылады\" | registry:KZ:public_holidays:63e5e8672e0c | Conversion: Days counted, not entries: New Year is two days and Nauryz three, and the first day of Kurban Ait and Orthodox Christmas are rest days too, so the list is 14 days. | Source scope: National calendar for 2026 with substitution rules when holidays fall on weekends; regional variation not indicated as this is a national list. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"retirement_age","value_num":63,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.kz/situations/5/25?lang=ru","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:35.823+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Vozrast vykhoda na pensiyu dlya muzhchin sostavlyaet 63 goda, a dlya zhenshchin - 61 god\" | registry:KZ:retirement_age:a1fba573e1ed | Ladder: 63 for men; 61 for women in 2026, rising gradually to 63 by 2031 | Source scope: Women's retirement age is scheduled to rise gradually to 63 by 2031; page provides the phased schedule but current stated age for women (61) is subject to annual change through 2031. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"severance_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"32effeb1-d4a0-4360-a109-004e61cbca85","iso2":"KZ","iso3":"KAZ","country":"Kazakhstan","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-07-23","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"annual_leave_days","value_num":21,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://new.kenyalaw.org/akn/ke/act/2007/11/eng@2024-04-26","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:41.861+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"to not less than twenty-one working days of leave with full pay\" | registry:KE:annual_leave_days:b9895160e4f2 | Conversion: Already working days; no conversion. | Source scope: Expressed in working days per twelve months of service; pro-rata formula for partial years also given. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"avg_weekly_hours","value_num":52,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://kenyalaw.org/akn/ke/act/ln/1982/120/eng@2024-10-09/source","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:49.33+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The normal working week shall consist of not more than fifty-two hours of work spread over six days of the week.\" | registry:KE:avg_weekly_hours:7ae0ab327cec | Applies to: the Regulation of Wages (General) Order; night work has a separate 60-hour cap | Source scope: This is the Regulation of Wages (General) Order figure (52 hours/6 days) applicable to wage-order-covered employees, not necessarily the general Employment Act standard; night work has a separate 60-hour cap. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.kra.go.ke/business/companies-partnerships/companies-partnerships-pin-taxes/companies-partnerships-file-pay","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:05.371+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Resident Companies are taxed at a rate of 30%. Non-resident companies are taxed at a rate of 37.5%.\" | registry:KE:corporate_tax_rate:32bc5c0d5010 | Ladder: 30% resident, 37.5% non-resident | Source scope: Distinguishes resident (30%) vs non-resident (37.5%) rates; no explicit date stamp confirming currency against latest Finance Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"employee_ssc_rate","value_num":8.75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"employer_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://new.kenyalaw.org/akn/ke/act/2007/11/eng@2024-04-26","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:45.788+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A female employee shall be entitled to three months maternity leave with full pay.\" | registry:KE:maternity_leave_weeks:b9895160e4f2 | Conversion: 3 months x 4.33 weeks = 13 weeks | Payment: full pay | Excluded: a Regulation of Wages Order states two months for a subset of employees | Source scope: Entitlement expressed in months (three), not weeks; a competing Regulation of Wages Order text states two months for a subset of employees, indicating potential instrument-specific variation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"min_wage_monthly","value_num":18047,"value_text":null,"value_jsonb":null,"unit":null,"currency_code":"KES","source_tier":"machine_extracted","source_id":"manual","source_label":"manual","source_url":"https://new.kenyalaw.org/akn/ke/act/ln/2026/95/eng@2026-05-29","effective_date":"2026-05-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"Kenya sets minimum wages by AREA and OCCUPATION, not one national rate. This row holds the lowest general-labourer grade (cleaner, gardener, house servant, day watchman) in the major cities (Nairobi, Mombasa, Kisumu, Nakuru, Eldoret): KES 18,047/month from 2026-05-01 per the Regulation of Wages (General) (Amendment) Order 2026, Legal Notice 95, Kenya Gazette Supplement No. 128 of 2026-05-29 (+12% per the Labour Day directive). It supersedes the KES 16,113.75 figure, which was the same measure at 2024 rates. Two lower area tiers exist (former municipalities/town councils, and all other areas), and skilled grades are higher; the agricultural industry is a SEPARATE order (Legal Notice 96, +15%). Those tiers were NOT independently verified here, so do not quote them from this note. The city rate is used as the headline because EOR hiring is urban. This country is the pilot case for basis=regional/category (EB-1556). || no_government_figure:2026-09-17 (the captured order shows the schedule headings but the numeric wage rows are outside the window, and 2026 amendments are noted as not yet reflected)"},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://new.kenyalaw.org/akn/ke/act/ln/1982/120/eng@2022-12-31","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:35.859+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"dant employee shall be entitled to one month's notice or one month's wages in lieu of notice\" | registry:KE:notice_weeks:7dc042cc33f0 | Conversion: Regulation of Wages (General) Order, redundancy notice — the ground the index scores. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Employment Act s. 35 notice for other termination types is not on this page. | Source scope: This is the notice period specifically for redundancy under the Regulation of Wages (General) Order (one month); general Employment Act notice periods under section 35 are not shown in this excerpt, so this may not represent the general statutory notice rule for all termination types. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://kenyalaw.org/akn/ke/act/ln/1982/120/eng@2024-10-09/source","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:23.028+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"for time worked in excess of the normal number of hours per week at one and one-half times the normal hourly rate\" | registry:KE:overtime_premium_pct:7ae0ab327cec | Conversion: one and one-half times the normal hourly rate = a 50% premium | Applies to: employees under the Regulation of Wages (General) Order; rest-day and public-holiday overtime is at double rate | Source scope: Applies to employees under the Regulation of Wages (General) Order (general/lower-cadre wage-regulated employees); rest-day/public-holiday overtime is at double rate; other sector-specific wage orders may vary. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://new.kenyalaw.org/akn/ke/act/2007/11/eng@2024-04-26","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:44.192+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A male employee shall be entitled to two weeks paternity leave with full pay.\" | registry:KE:paternity_leave_weeks:b9895160e4f2 | Payment: full pay | Source scope: National statutory entitlement stated directly in weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye","effective_date":"2023-07-01","verified_at":"2026-09-17T12:00:06.864+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"On all income above KShs. 800,000 On all income above KShs. 9,600,000 35\" | registry:KE:personal_income_tax_top_rate:6596ea5a3dcd | Source scope: Top marginal PAYE rate for individual employment income; effective 1 July 2023."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://new.kenyalaw.org/akn/ke/act/2007/11/eng@2024-04-26","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:06.071+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A probationary period shall not be more than six months but it may be extended for a further period of not more than six months\" | registry:KE:probation_months:b9895160e4f2 | Excluded: extendable by a further six months with the employee's agreement | Source scope: National statutory rule under the Employment Act (Cap. 226); extension permitted only by employee agreement up to a further six months. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://new.kenyalaw.org/akn/ke/act/1912/21","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:42.458+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 12 (2026-01-01): no note recorded || \"SCHEDULE Part I New Years Day 1 January Good Friday March or April Easter Monday March or April Labour day 1st May Madaraka Day 1st June Idd-ul-Fitr Date depending upon the appearance of the moon Mazingira Day 10th October Mashujaa Day 20th October Jamhuri Day 12th December Christmas 25th December Boxing Day 26th December\" | registry:KE:public_holidays:6f43b5b284ea | Conversion: Part I of the Schedule names 11 days. | Excluded: Parts II and III (Idd-ul-Azha, Diwali) apply to adherents of those religions only. | Source scope: National calendar including religion-specific holidays (Islamic, Hindu) applicable only to adherents; Cabinet Secretary may permit locality/substitution variation under s.3; does not itself guarantee paid leave for all employers. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.treasury.go.ke/pensions","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:32.971+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The mandatory retirement age in the Public Service is 60 years.\" | registry:KE:retirement_age:a2a7f223c011 | Applies to: the public service; a disability exception raises it to 65 | Source scope: Applies to the public service only, not private-sector employees generally; a disability exception raises this to 65 years for NCPLWD-registered members. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"severance_weeks","value_num":11.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://new.kenyalaw.org/akn/ke/act/2007/11/eng@2024-04-26","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:36.249+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employer has paid to an employee declared redundant severance pay at the rate of not less than fifteen days pay for each completed year\" | registry:KE:severance_weeks:b9895160e4f2 | Conversion: Employment Act 2007. Fifteen days' pay per completed year; days of wage to weeks = days / 7 = 2.14 weeks a year. | Tenure ladder: 1y: 15 days = 2.1 weeks; 5y: 75 days = 10.7 weeks; 10y: 150 days = 21.4 weeks. Average of the three = 11.4 weeks. | Excluded: Redundancy only. | Source scope: Applies specifically to redundancy termination, not all termination types; expressed in days per year of service rather than weeks; conversion policy needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2af9fee1-5494-4b7c-8438-bf6f2fcb775a","iso2":"KE","iso3":"KEN","country":"Kenya","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.kra.go.ke/individual/filing-paying/types-of-taxes/value-added-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:56.848+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"16% (General rate) - this rate applies to all taxable goods and taxable services other than zero-rated supplies.\" | registry:KE:vat_rate:09caf4e40529 | Excluded: a 2026 VAT rate amendment order (LN 69/2026) may supersede this rate | Source scope: National VAT rate; also notes 0% zero-rate and exempt categories; a 2026 VAT rate amendment order exists (LN 69/2026) that may supersede this rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4cd7225d-87a0-4a5d-93ef-3befa40b16ce","iso2":"KI","iso3":"KIR","country":"Kiribati","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.ki/labour-division/work-relations-wr-unit/employment-and-industrial-relation-code-2015-pg1","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:50.61+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an employer shall not request an employee to work more than 8 hours a day or 40 hours per week\" | registry:KI:avg_weekly_hours:16fe0783105d | Source scope: Statutory ordinary hours cap under EIRC2015 Section 83; additional hours allowed if reasonable per stated factors. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4cd7225d-87a0-4a5d-93ef-3befa40b16ce","iso2":"KI","iso3":"KIR","country":"Kiribati","field_key":"corporate_tax_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tax.gov.ki/wp-content/uploads/2025/05/Company-Tax-Return-and-Instructions-2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:06.607+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"more than $50,000.00: $12,500.00 plus 35% on that portion above $50,000.00\" | registry:KI:corporate_tax_rate:3d0e05cd632e | Ladder: 20%, 30% and 35% bands; 35% above AUD 50,000 | Source scope: Progressive corporate tax bands (20%/30%/35%) shown for companies not associated with other companies; top marginal rate is 35%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4cd7225d-87a0-4a5d-93ef-3befa40b16ce","iso2":"KI","iso3":"KIR","country":"Kiribati","field_key":"employee_ssc_rate","value_num":7.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"4cd7225d-87a0-4a5d-93ef-3befa40b16ce","iso2":"KI","iso3":"KIR","country":"Kiribati","field_key":"employer_ssc_rate","value_num":7.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"4cd7225d-87a0-4a5d-93ef-3befa40b16ce","iso2":"KI","iso3":"KIR","country":"Kiribati","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.ki/labour-division/work-relations-wr-unit/employment-and-industrial-relation-code-2015-pg1","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:47.019+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a pregnant employee is entitled to maternity leave of 12 consecutive weeks, 6 weeks before birth and 6 weeks after birth\" | registry:KI:maternity_leave_weeks:16fe0783105d | Payment: 25% of remuneration | Source scope: Includes pay rate detail (25% of remuneration) alongside duration; national law, no subnational exceptions noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4cd7225d-87a0-4a5d-93ef-3befa40b16ce","iso2":"KI","iso3":"KIR","country":"Kiribati","field_key":"min_wage_monthly","value_num":225.16,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.ki/labour-division/work-relations-wr-unit/employment-and-industrial-relation-code-2015-pg1","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:00.88+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Private sectors/Private construction $1.30 per hour Foreign funded project & construction. $3.00 per hour.\" | registry:KI:min_wage_monthly:16fe0783105d | Currency: AUD | Pay basis: hourly | Conversion: AUD 1.30 per hour x 40 hours per week x 4.33 weeks per month = AUD 225.16; the hours assumption is stated here because the code states none | Applies to: the private sector and private construction rate; foreign-funded projects are at AUD 3.00 | Source scope: Rate given in hourly units under EIRC2015 Part V; no explicit monthly figure or conversion formula (e.g. hours/week basis) provided. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4cd7225d-87a0-4a5d-93ef-3befa40b16ce","iso2":"KI","iso3":"KIR","country":"Kiribati","field_key":"notice_weeks","value_num":3.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The National Conditions of Service is a public-service instrument from 2012, not the Employment and Industrial Relations Code that governs private-sector employment.)"},{"country_id":"4cd7225d-87a0-4a5d-93ef-3befa40b16ce","iso2":"KI","iso3":"KIR","country":"Kiribati","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"4cd7225d-87a0-4a5d-93ef-3befa40b16ce","iso2":"KI","iso3":"KIR","country":"Kiribati","field_key":"public_holidays","value_num":17,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.pso.gov.ki/kiribati-national-public-holidays-2025/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:44.652+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 20 (2026-01-01): no note recorded || \"Wednesday, 1st January - New Year's Day Friday, 7th March - International Women's Day Monday, 7th April - National Health Day Friday, 18th April - Good Friday Monday, 21st April - Easter Monday Friday, 2nd May - International Labour Day Friday, 23rd June - National Police Day Thursday, 10th July - Gospel Day Friday, 11th July - National Culture and Senior Citizens Day Saturday, 12th July - National Day Monday, 14th July - National Day Tuesday, 15th July - Kiribati Special Day Friday, 1st August - National Youth and Children's Day Monday, 6th October - World Teacher's Day Friday, 12th December - Human Rights Day Thursday, 25th December - Christmas Day Friday, 26th December - Boxing Day\" | registry:KI:public_holidays:989aeb28e0cd | Conversion: The national calendar lists 17 dates. It is the 2025 edition, the most recent the registry holds. | Source scope: National calendar for 2025 with specific dated list; year-specific, would need annual updates (2026 list linked separately). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"4cd7225d-87a0-4a5d-93ef-3befa40b16ce","iso2":"KI","iso3":"KIR","country":"Kiribati","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same instrument, and the formula quoted comes from a 1975 union agreement inside it.)"},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gzk.rks-gov.net/ActDetail.aspx?ActID=2735&langid=2","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The captured regulation sets leave for zyrtarë publikë (public officials). Private-sector employees are covered by the Labour Law, which the capture does not reach.)"},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"corporate_tax_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-07","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gzk.rks-gov.net/ActDocumentDetail.aspx?ActID=12233","effective_date":"2026-09-12","verified_at":"2026-09-17T01:26:44.436+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"minimum five per cent pension contribution plus five per cent (5% + 5%) shall be paid to the Kosovo Pension Savings Fund\" | registry:XK:employee_ssc_rate:d5f87ecb811a | Assessable base: Gross wages, into the Kosovo Pension Savings Fund. | Excluded: Voluntary additional contributions are outside the mandatory rate. | Source scope: Employee mandatory contribution rate of 5% to Kosovo Pension Savings Fund; voluntary additional contributions also mentioned. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gzk.rks-gov.net/ActDocumentDetail.aspx?ActID=12233","effective_date":"2026-09-12","verified_at":"2026-09-17T01:26:44.838+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Primarni i sekundarni poslodavac doprinosi sa pet posto (5%) na bruto zarade zaposlenog.\" | registry:XK:employer_ssc_rate:d5f87ecb811a | Assessable base: Gross wages of the employee; applies to primary and secondary employers alike. | Source scope: Rate stated for pension contribution under Personal Income Tax administrative instruction; applies to primary/secondary employer. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"maternity_leave_weeks","value_num":38.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 270 calendar days -> 38.6 weeks || no_government_figure:2026-09-17 (the quoted 12 months applies to female public officials under a regulation for public officials; the general Labour Law provision is referenced but not restated)"},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"min_wage_monthly","value_num":500,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EUR","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/kosovo/","effective_date":"2026-07-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 7 calendar days -> 1.0 weeks || no_government_figure:2026-09-17 (the quoted 5 days applies to Kosovo Security Force members under a military regulation)"},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"personal_income_tax_top_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-08-07","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"severance_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"50a2c2a3-1089-4e25-92e1-bd548ce45195","iso2":"XK","iso3":"UNK","country":"Kosovo","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-07","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.moj.gov.kw/AR/Documents/MojDocs/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%B1%D9%82%D9%85%206%20%D9%84%D8%B3%D9%86%D8%A9%202010%20%D8%A8%D8%A5%D8%B5%D8%AF%D8%A7%D8%B1%20%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D8%B9%D9%85%D9%84%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%82%D8%B7%D8%A7%D8%B9%20%D8%A7%D9%84%D8%A7%D9%87%D9%84%D9%8A.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:43:59.659+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 30 (2026-01-01): no note recorded || \"للعامل الحق في اجازة سنوية مدفوعة الاجر مدتها ثلاثون يوما.\" | registry:KW:annual_leave_days:20eac5883448 | Conversion: Article 70 of Labour Law 6/2010 states thirty days without qualifying them as working days; read as calendar days that is 22 working days (30 minus two weekend days per completed week). | Excluded: The registry scope records a later proposed amendment wording it as 30 working days, whose enactment is unconfirmed. | Source scope: Private sector Labour Law No.6/2010 Article 70; a later 2020 parliamentary amendment (unverified enactment status) proposed changing wording to 30 working days with different first-year qualifying period, but that source is a change_feed news report, not confirmed enacted text. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.moj.gov.kw/AR/Documents/MojDocs/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%B1%D9%82%D9%85%206%20%D9%84%D8%B3%D9%86%D8%A9%202010%20%D8%A8%D8%A5%D8%B5%D8%AF%D8%A7%D8%B1%20%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D8%B9%D9%85%D9%84%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%82%D8%B7%D8%A7%D8%B9%20%D8%A7%D9%84%D8%A7%D9%87%D9%84%D9%8A.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:51.867+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A worker may not be employed for more than forty-eight hours a week or eight hours a day\" | registry:KW:avg_weekly_hours:20eac5883448 | Excluded: reduced to 36 hours a week during Ramadan; private sector only | Source scope: Directly states 48 hours/week and 8 hours/day as statutory ordinary maximum; also notes a reduced 36-hour week during Ramadan; private sector Labour Law only. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-07-22","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"A flat rate of 15%\""},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"employee_ssc_rate","value_num":12.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.pifss.gov.kw/sites/Ar/Pages/PensionSocialSecuritySector/FAQ.aspx?PID=YYH9cYwZKl8mrS+LNcoYzQ==","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:42.93+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"الأساسي 1500 د.ك 5% 10% التكميلي 1250 د.ك 5% 10% زيادة المعاشات 2750 د.ك 2.5% 1%\" | registry:KW:employee_ssc_rate:86187ffbc019 | Assessable base: PIFSS contributory salary, capped at KD 1,500 for the basic scheme, KD 1,250 for the supplementary scheme and KD 2,750 for the pension-increase scheme. | Components: Basic 5% + supplementary 5% + pension increase 2.5% = 12.5%. | Excluded: Applies to Kuwaiti nationals; non-Kuwaiti private-sector employees are outside PIFSS old-age insurance. The separate 0.5% unemployment insurance employee contribution is not summed in. | Source scope: Rates apply to Kuwaiti nationals under PIFSS system with capped salary brackets; unemployment insurance adds 0.5% employee contribution for private/oil sector separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"employer_ssc_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.pifss.gov.kw/sites/Ar/Pages/PensionSocialSecuritySector/FAQ.aspx?PID=YYH9cYwZKl8mrS+LNcoYzQ==","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:43.315+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"الأساسي 1500 د.ك 5% 10% التكميلي 1250 د.ك 5% 10% زيادة المعاشات 2750 د.ك 2.5% 1%\" | registry:KW:employer_ssc_rate:86187ffbc019 | Assessable base: PIFSS contributory salary with the same three caps. | Components: Basic 10% + supplementary 10% + pension increase 1% = 21%. | Excluded: Kuwaiti nationals only; non-Kuwaiti private-sector employees are outside the scheme. | Source scope: Rates apply to Kuwaiti nationals under PIFSS social security system with capped salary brackets (1500/1250/2750 KD); does not cover non-Kuwaiti private-sector employees who are typically outside PIFSS old-age insurance. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"maternity_leave_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.moj.gov.kw/AR/Documents/MojDocs/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%B1%D9%82%D9%85%206%20%D9%84%D8%B3%D9%86%D8%A9%202010%20%D8%A8%D8%A5%D8%B5%D8%AF%D8%A7%D8%B1%20%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D8%B9%D9%85%D9%84%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%82%D8%B7%D8%A7%D8%B9%20%D8%A7%D9%84%D8%A7%D9%87%D9%84%D9%8A.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:48.308+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A pregnant working woman is entitled to paid leave, not counted against her other leave, of seventy days for childbirth\" | registry:KW:maternity_leave_weeks:20eac5883448 | Conversion: 70 calendar days / 7 = 10 weeks | Applies to: article 24 of the private-sector Labour Law | Payment: paid, and not counted against other leave | Source scope: Stated as 70 days, not weeks; requires unit conversion assumption; private sector Labour Law Article 24 only, government sector may differ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"min_wage_monthly","value_num":75,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"KWD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"notice_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (This is the one registry entry in the whole phase whose evidence quote could not be located in the stored capture, so there is no sentence on the page to read the three-month figure from.)"},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.moj.gov.kw/AR/Documents/MojDocs/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%B1%D9%82%D9%85%206%20%D9%84%D8%B3%D9%86%D8%A9%202010%20%D8%A8%D8%A5%D8%B5%D8%AF%D8%A7%D8%B1%20%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D8%B9%D9%85%D9%84%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%82%D8%B7%D8%A7%D8%B9%20%D8%A7%D9%84%D8%A7%D9%87%D9%84%D9%8A.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:24.262+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"exceeding his ordinary wage for the same period by 25%\" | registry:KW:overtime_premium_pct:20eac5883448 | Applies to: article 66 of the private-sector Labour Law | Source scope: Applies to standard overtime under Article 66 (private sector Labour Law); different premiums may apply for holiday/night work not shown in this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"probation_months","value_num":4.6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.moj.gov.kw/AR/Documents/MojDocs/%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%B1%D9%82%D9%85%206%20%D9%84%D8%B3%D9%86%D8%A9%202010%20%D8%A8%D8%A5%D8%B5%D8%AF%D8%A7%D8%B1%20%D9%82%D8%A7%D9%86%D9%88%D9%86%20%D8%A7%D9%84%D8%B9%D9%85%D9%84%20%D9%81%D9%8A%20%D8%A7%D9%84%D9%82%D8%B7%D8%A7%D8%B9%20%D8%A7%D9%84%D8%A7%D9%87%D9%84%D9%8A.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:08.345+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The worker's probation period shall be fixed in the employment contract provided that it does not exceed one hundred working days\" | registry:KW:probation_months:20eac5883448 | Conversion: 100 working days / 21.67 working days per month (5 days a week x 4.33) = 4.6 months | Applies to: the private-sector Labour Law | Source scope: Probation stated as maximum 100 working days, not months; requires conversion assumption; private sector Labour Law only. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Kuwait PIFSS men 55 (women 50; nationals) || no_government_figure:2026-09-17 (the PIFSS conditions give several age and service combinations (55, 50 with reduction, or 35 years of service at any age) with no single unconditional statutory age)"},{"country_id":"4d55a5c7-c6e0-4653-bbdc-deb295288f54","iso2":"KW","iso3":"KWT","country":"Kuwait","field_key":"severance_weeks","value_num":15.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The capture is a news report of a legislative amendment discussing entitlement conditions for the end-of-service gratuity; it does not carry the calculation formula.)"},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mlsp.gov.kg/ru/2025/07/08/ezhegodnyj-otpusk-v-kyrgyzstane-kak-i-kogda-rabotodatel-obyazan-ego-predostavit/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:42.861+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 28 (2026-01-01): no note recorded || \"работникам предоставляется ежегодный оплачиваемый отпуск продолжительностью 28 календарных дней\" | registry:KG:annual_leave_days:69b6dc198ad3 | Conversion: 28 календарных дней (calendar days) converts to 20 working days (28 minus two weekend days per completed week). | Excluded: Supplementary leave for certain occupational categories is set by separate decree. | Source scope: General statutory minimum of 28 calendar days; additional supplementary leave exists for certain occupational categories per separate decree. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"corporate_tax_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:05.775+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The profit tax rate is set at 10 per cent.\" | registry:KG:corporate_tax_rate:ae4c0dab9f03 | Reduced rates: 0% for gold mining and refining and specified preferential industries | Source scope: Standard rate 10%; special 0% rates apply for certain sectors (gold mining/refining, preferential industries) per same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"employee_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The rates in the capture belong to a reduced schedule for a named category of payers under a 2024 amendment, not to standard employment.)"},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"employer_ssc_rate","value_num":17.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same reduced schedule (12.25% split, of which the employer pays 2.25%) for a named payer category, not the general employer rate.)"},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"income_tax_brackets","value_num":null,"value_text":"1 bands, 10%–10% (2026)","value_jsonb":[{"to":null,"from":0,"rate":10}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:43.661+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"The income tax rate is set at 10 per cent.\" | registry:KG:income_tax_brackets:ae4c0dab9f03 | Currency: KGS | Tax year: 2026 | Residence basis: individuals; a 5% reduced rate applies to specified categories | Source scope: Flat rate system (10%, with 5% reduced rate for specific categories); not a bracket/progressive schedule, but this is the actual current income tax rate structure for Kyrgyzstan. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mlsp.gov.kg/ru/2021/01/11/ministerstvo-daet-razyasnenie-o-poryadke-naznacheniya-vyplaty-po-beremennosti-i-rodam/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:46.197+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"pri normalnykh rodakh - na 126 kalendarnykh dney (70 do rodov i 56 posle rodov)\" | registry:KG:maternity_leave_weeks:cbd679ee7175 | Conversion: 126 calendar days / 7 = 18 weeks | Payment: not stated in the quoted text | Ladder: longer for complicated or multiple births and for high-altitude and remote-zone workers | Source scope: Stated in calendar days, not weeks; longer durations apply for complicated births, multiple births, and high-altitude/remote-zone workers per same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"min_wage_monthly","value_num":3280,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"KGS","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/kyrgyzstan/","effective_date":null,"verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The three days quoted apply to dismissal for failing probation. The ordinary dismissal notice is not in the capture.)"},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"parental_leave_weeks","value_num":156,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cbd.minjust.gov.kg/3-45/edition/25298/ru","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:55.007+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"dopolnitelnyy otpusk bez sokhraneniya zarabotnoy platy po ukhodu za rebenkom do dostizheniya rebenkom vozrasta 3 let\" | registry:KG:parental_leave_weeks:efdae3c3227f | Conversion: until the child reaches three years = 3 x 52 weeks = 156 weeks | Payment: unpaid | Source scope: Entitlement expressed as unpaid leave until child reaches age 3 (not in weeks); duration is an age threshold not directly stated in weeks, so unit conversion/assumption is required. Applies nationally under the Labour Code of the Kyrgyz Republic (2025 edition). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"personal_income_tax_top_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:07.36+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"The income tax rate is set at 10 per cent.\" | registry:KG:personal_income_tax_top_rate:ae4c0dab9f03 | Source scope: Flat 10% rate; no progressive top bracket beyond this exists per source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mlsp.gov.kg/ru/2025/05/13/mintrud-kak-pravilno-oformit-trudovoj-dogovor-i-chto-nuzhno-znat-ob-ispytatelnom-sroke-pri-prieme-na-rabotu/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:06.497+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maksimalnyy srok ispytaniya sostavlyaet 3 mesyatsa, a dlya rukovoditeley, ikh zamestiteley, glavnykh bukhgalterov i rukovoditeley strukturnykh podrazdeleniy - do 6 mesyatsev\" | registry:KG:probation_months:9947dadbfc59 | Excluded: up to 6 months for managers, their deputies, chief accountants and heads of structural units | Source scope: General maximum is 3 months; extended 6-month maximum applies to specified managerial categories. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"retirement_age","value_num":63,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sf.gov.kg/ru/vozrast-vyhoda-na-pensiyu-i-trebuemyj-stazh/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:33.383+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Po vozrastu (st. 9 p. 1): Muzhchiny: 63 goda Zhenshchiny: 58 let\" | registry:KG:retirement_age:91e403d19c2e | Ladder: 63 for men, 58 for women; numerous special-category exceptions | Source scope: General statutory retirement ages given (63 men/58 women); page also lists numerous special-category exceptions (hazardous work, high-altitude workers, mothers of many children, etc.) with different ages. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"severance_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mlsp.gov.kg/ru/2025/07/14/mintrud-kr-razyasnyaet-poryadok-vyplaty-vyhodnyh-posobij-pri-uvolnenii-soglasno-trudovomu-kodeksu/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:37.825+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"работнику выплачивается выходное пособие в размере не менее двух среднемесячных зарплат согласно статье 47 Трудового Кодекса\" | registry:KG:severance_weeks:bf602ec5336f | Conversion: Labour Code art. 47, redundancy and liquidation. Two average monthly salaries; months to weeks = 2 x 4.33 = 8.7. The entitlement does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 8.7 weeks. | Excluded: Other listed grounds attract one month instead. | Source scope: Severance expressed as months of average monthly salary (minimum two months) for redundancy/liquidation, not in weeks; additional one-month severance applies for other listed situations; conversion from months to weeks not performed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56dd95b-0069-404b-a8c6-59b8301101ac","iso2":"KG","iso3":"KGZ","country":"Kyrgyzstan","field_key":"vat_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:57.302+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The VAT rate is set at 12 per cent of the taxable supply and taxable import.\" | registry:KG:vat_rate:ae4c0dab9f03 | Reduced rates: 0% for supplies listed in Tax Code articles 302-306 | Source scope: Standard 12% VAT; 0% rate applies to specific supplies listed in Tax Code articles 302-306. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://antislaverylaw.ac.uk/wp-content/uploads/2019/08/Lao-PDR-Labour-Law.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-02-06","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence for review."},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"employee_ssc_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lsso.gov.la/Legislation/nssf%20law34%20en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:37.07+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employees working in the labour units contribute five point five percent of their monthly insurable earnings\" | registry:LA:employee_ssc_rate:31bb4dd07089 | Assessable base: Monthly insurable earnings under the NSSF. | Excluded: Civil servants, military and police contribute 8% under a different clause. | Source scope: Rate applies to labour-unit employees; civil servants/military/police contribute 8% under a different sub-clause. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"employer_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lsso.gov.la/Legislation/nssf%20law34%20en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:37.469+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employers shall contribute 6 percent of employees' monthly insurable earnings to the social security fund\" | registry:LA:employer_ssc_rate:31bb4dd07089 | Assessable base: Monthly insurable earnings under the NSSF. | Excluded: The government contributes 8.5% for civil servants, military and police. | Source scope: Covers employer contribution for labour-unit employees (6%); separate 8.5% government rate applies for civil servants/military/police as different employer category. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lsso.gov.la/Legislation/nssf%20law34%20en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:49.153+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"cash benefit is equal to eighty percent of the insured person's average insurable earning in the last six months for a duration of three months\" | registry:LA:maternity_leave_weeks:31bb4dd07089 | Conversion: 3 months x 4.33 weeks = 13 weeks | Payment: 80% of average insurable earnings through the social security scheme | Source scope: States a paid maternity cash benefit duration of three months (original unit: months) via social security scheme, not necessarily the full statutory maternity leave entitlement under labour law; conversion to weeks not computed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"min_wage_monthly","value_num":2500000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"LAK","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/laos/","effective_date":"2024-10-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"notice_weeks","value_num":6.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks"},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Laos NSSF men 60 (women 55) || no_government_figure:2026-09-17 (the quoted ages cover civil servants, military and police under the 2013 Social Security Law; the private-sector age is not stated)"},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"severance_weeks","value_num":27.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"575757ac-6a32-45b8-878c-74de384779a6","iso2":"LA","iso3":"LAO","country":"Laos","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-07","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the quoted 10% rate applies to passengers' personal belongings at border crossings, not to taxable supplies generally, and the 2024 VAT amendment law's rate is not in the capture)"},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lm.gov.lv/en/media/4090/download","effective_date":"2026-09-12","verified_at":"2026-09-16T23:44:05.297+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Such leave may not be less than four calendar weeks, not counting public holidays.\" | registry:LV:annual_leave_days:fe66627b33d1 | Conversion: Four weeks on a five-day week is 20 working days; the Law already excludes public holidays from the count. | Source scope: Entitlement expressed in calendar weeks (4 weeks), not days; conversion to days requires assumption about days-per-week definition. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vdi.gov.lv/en/working-hours","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:55.138+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee's regular daily working time must not exceed eight hours, and the regular weekly working time must not exceed 40 hours.\" | registry:LV:avg_weekly_hours:38ffe765a0ed | Excluded: a reduced 35-hour week applies to special-risk work | Source scope: States statutory ordinary working hours (40/week); also notes reduced 35-hour week for special-risk work as an exception. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fm.gov.lv/en/corporate-income-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:09.518+00:00","unit_caveat":null,"scope_caveat":"distributed_profits_only","notes":"\"In general CIT rate at 20 % is applied to distributed profits and notional distributed profits.\" | registry:LV:corporate_tax_rate:8db897ed4c25 | Source scope: National rate; notes alternative 15% rate for dividends distributed to companies with only individual shareholders and different rates for non-residents. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"employee_ssc_rate","value_num":10.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vid.gov.lv/en/mandatory-state-social-insurance-contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:46.076+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard MSSIC for employees is 34,09% - 23,59% paid by the employer and 10,50% paid by the employee.\" | registry:LV:employee_ssc_rate:29f1dcce25ce | Assessable base: Gross wage up to the mandatory state social insurance contribution ceiling. | Source scope: Standard employee rate stated; corroborated by FM 2026 table showing same 10.5% employee rate unchanged. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"employer_ssc_rate","value_num":23.59,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vid.gov.lv/en/mandatory-state-social-insurance-contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:46.479+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard MSSIC for employees is 34,09% - 23,59% paid by the employer and 10,50% paid by the employee.\" | registry:LV:employer_ssc_rate:29f1dcce25ce | Assessable base: Gross wage up to the mandatory state social insurance contribution ceiling. | Source scope: Page states rate but a separate FM source shows the same 23.59%/10.5% split unchanged through 2026; VID page dated 2022 published date, update dates for tables are recent but rate itself may be historically fixed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"income_tax_brackets","value_num":null,"value_text":"2 bands, 25.5%–33% (2026)","value_jsonb":[{"to":105300,"from":0,"rate":25.5},{"to":null,"from":105301,"rate":33}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fm.gov.lv/en/changes-taxation-and-finances-2026","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:47.558+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"income up to 20,004 euros per year 20% 25,5% income from EUR20,004 to EUR78,100 per year (up to EUR105,300 per year from 2025) 23% for income above 78,100 euros per year (over 105,300 euros per year from 2025) 31% 33%\" | registry:LV:income_tax_brackets:6837bf270458 | Currency: EUR | Tax year: 2026 | Residence basis: resident individuals | Source scope: Table shows progressive PIT brackets across years 2024-2026 with thresholds and rates including top bracket at 33%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lm.gov.lv/en/media/4090/download","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:51.864+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Prenatal leave of 56 calendar days and maternity leave of 56 calendar days shall be summed and 112 calendar days granted\" | registry:LV:maternity_leave_weeks:fe66627b33d1 | Conversion: 56 prenatal plus 56 postnatal = 112 calendar days / 7 = 16 weeks | Payment: not stated in the quoted text | Ladder: 70 plus 70 days under stated conditions | Source scope: Duration expressed in calendar days (112 days = 16 weeks); extensions to 70+70 days possible under conditions noted in same section. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"min_wage_monthly","value_num":780,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.lm.gov.lv/en/minimum-monthly-wage","effective_date":"2026-01-01","verified_at":"2026-09-17T12:37:03.952+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the minimum monthly wage within the framework of normal working time from 1 January 2026 is 780 euro per month\" | registry:LV:min_wage_monthly:0b5e443296a5 | Currency: EUR | Pay basis: monthly | Applies to: normal working time | Source scope: National single minimum wage figure with regulatory references; monthly amount explicitly stated."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The Labour Law sets the employer's notice by the statutory GROUND for dismissal — immediate, ten days, one month or two months — and the section that names the redundancy ground is not in the captured passage, so which period applies cannot be read.)"},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"overtime_premium_pct","value_num":100,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vdi.gov.lv/en/working-hours","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:26.954+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employees are entitled to an additional payment of at least 100% of their standard hourly or daily wage rate for overtime work\" | registry:LV:overtime_premium_pct:38ffe765a0ed | Excluded: a construction-sector collective agreement sets 50% | Source scope: General statutory overtime premium of at least 100%; a separate collective agreement construction-sector exception (50%) exists as noted in another source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"parental_leave_weeks","value_num":56.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vsaa.gov.lv/en/services/granting-and-disbursement-parental-benefit","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:56.046+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"the chosen total benefit payment period - 13 or 19 months\" | registry:LV:parental_leave_weeks:d3f122ef8899 | Conversion: 13 months of benefit x 4.33 weeks = 56.3 weeks | Payment: parental benefit | Ladder: a 19-month option at a lower rate | Source scope: Duration expressed in months (13 or 19 months of benefit, not necessarily identical to statutory leave entitlement duration); conversion to weeks needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vsaa.gov.lv/en/services/granting-and-disbursement-paternity-benefit","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:46.268+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The paternity benefit for 10 working days' leave granted due to the birth of a child\" | registry:LV:paternity_leave_weeks:2ff817d16873 | Conversion: 10 working days / 5 working days per week = 2 weeks | Payment: a paternity benefit | Source scope: Duration expressed in working days (10 days), not weeks; conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"personal_income_tax_top_rate","value_num":33,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fm.gov.lv/en/changes-taxation-and-finances-2026","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:13.57+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"for income above 78,100 euros per year (over 105,300 euros per year from 2025) 31% 33%\" | registry:LV:personal_income_tax_top_rate:6837bf270458 | Tax year: 2026 | Source scope: Top rate shown per year; 2026 column shows 33% top rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vdi.gov.lv/en/article/information-employment-requirements-latvia","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:10.828+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The employment contract may stipulate a probationary period of up to 3 months.\" | registry:LV:probation_months:39546323f2e6 | Excluded: shorter periods for fixed-term contracts under a year | Source scope: General max 3 months, with shorter periods for fixed-term contracts under 1 year noted in same text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mfa.gov.lv/en/latvian-national-holidays","effective_date":"2026-09-12","verified_at":"2026-09-16T23:44:05.699+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 January - New Year's Day Good Friday, Easter and Easter Monday 1 May - Labour Day 4 May - Declaration of Independence Day 23 June - Summer Solstice 24 June - Summer Solstice 18 November - Proclamation of the Republic of Latvia 24, 25, 26 December - Winter Solstice (Christmas) 31 December - New Year's Eve\" | registry:LV:public_holidays:ffcc11dc189d | Conversion: Days counted, not entries: the Easter entry is three days and the Christmas entry three, so the list is 13 days. | Source scope: Sourced from Ministry of Foreign Affairs page listing Latvian national holidays (used for embassy closures) but reflects the same national holiday calendar as used generally; not embassy-specific holidays. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vsaa.gov.lv/en/article/changes-services-ssia-2025","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:38.67+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"In 2025, the retirement age will be 65 years, and 63 years for early retirement.\" | registry:LV:retirement_age:7a0cda62cb35 | Ladder: 63 for early retirement; the age is on a gradual increase so the figure is year-specific | Source scope: States retirement age for year 2025 specifically; Latvia's retirement age is gradually increasing so figure is year-specific and may have changed for later years. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"severance_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://likumi.lv/ta/en/en/id/26019","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:47.3+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an employer has the obligation to disburse a severance pay to an employee in the following amounts: 1) one month average earnings if the employee has been employed by the relevant employer for less than five years; 2) two months average earnings if the employee has been employed by the relevant employer for five to 10 years; 3) three months average earnings if the employee has been employed by the relevant employer for 10 to 20 years; 4) four months average earnings if the employee has been employed by the relevant employer for more than 20 years.\" | registry:LV:severance_weeks:29106bb71227 | Conversion: Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 2 months = 8.7 weeks; 10y: 3 months = 13.0 weeks. Average of the three = 8.7 weeks. | Excluded: Applies to the redundancy-type grounds in Section 101(1)(6)-(11). | Source scope: Severance is expressed in months of average earnings tied to years of service, not weeks; an explicit conversion policy (months to weeks) is needed. Applies to redundancy-type terminations under Section 101, Paragraph one, Clauses 6-11. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9ec395a3-57e9-4ade-9c92-ba6f814953fe","iso2":"LV","iso3":"LVA","country":"Latvia","field_key":"vat_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-06-30","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the excerpt carries only the reduced rates (5% and 12%) for specified goods; the standard rate is not in the quoted text)"},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vertic.org/media/National%20Legislation/Lebanon/LB_Code_Travail_EN.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"corporate_tax_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://investinlebanon.gov.lb/fr/doing_business/tax_system","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:07.458+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Impots de 17% sur les benefices des societes\" | registry:LB:corporate_tax_rate:f5737b21e725 | Applies to: stated on the investment promotion authority's page rather than by the tax administration | Source scope: Sourced from an investment promotion agency page rather than the tax authority directly; date of last update unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"employee_ssc_rate","value_num":3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 2% insured share belongs to the voluntary scheme for self-employed persons without an employer, not to standard employment.)"},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"employer_ssc_rate","value_num":22.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same voluntary scheme; the 1% beside it is the STATE's share, not an employer's.)"},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"maternity_leave_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 70 calendar days -> 10.0 weeks || no_government_figure:2026-09-17 (the 2014 amendment confirms full-pay maternity leave exists but its duration is not in the captured excerpt)"},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"min_wage_monthly","value_num":28000000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"LBP","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/lebanon/","effective_date":"2025-08-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://77.42.251.205/LawArticles.aspx?LawArticleID=775888&LawId=190374","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:38.682+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"يجب على كل من صاحب العمل والعامل ان يعلم الآخر برغبته في فسخ العقد, قبل شهر واحد اذا كان قد مضى على تنفيذ عقد الاستخدام مدة ثلاث سنوات فما دون, وقبل شهرين اذا كان قد مضى اكثر من ثلاث سنوات وأقل من ست سنوات , وقبل ثلاثة اشهر اذا كان قد مضى اكثر من ست سنوات واقل من اثنتي عشرة سنة وقبل اربعة اشهر اذا كان قد مضى اثنتا عشرة سنة فأكثر.\" | registry:LB:notice_weeks:e6c9ac9a34aa | Conversion: Labour Code. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks (three years or under); 5y: 2 months = 8.7 weeks; 10y: 3 months = 13.0 weeks. Average of the three = 8.7 weeks. | Source scope: Notice period stated in months (1 to 4 months depending on tenure), not weeks; requires unit conversion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"personal_income_tax_top_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.finance.gov.lb/ar-lb/Taxation/Individuals/TOC-NCP/LM","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:09.799+00:00","unit_caveat":null,"scope_caveat":"business_income_schedule","notes":"\"21% for the taxable portion exceeding LBP 104,000,000\" | registry:LB:personal_income_tax_top_rate:eb6e8b2ebb3b | Applies to: the top marginal rate of the individual business and professional profit tax; the salary schedule is separate | Source scope: This is the top marginal rate for individual business/professional profit tax (Title I), not necessarily the salary/wage income tax top rate; LBP thresholds may be outdated post-devaluation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://77.42.251.205/LawArticles.aspx?LawArticleID=775888&LawId=190374","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:09.157+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"If the worker is appointed on probation, he and the employer may terminate the employment contract without any notice or compensation during the three months\" | registry:LB:probation_months:e6c9ac9a34aa | Source scope: Confirms a 3-month probation period during which contract may be terminated without notice or compensation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"public_holidays","value_num":17,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.industry.gov.lb/Ministry/WorkingHoursAndHolidays?lang=en-us","effective_date":"2026-09-12","verified_at":"2026-09-16T23:44:01.504+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Appointments of the holidays on which public Administrations and institutions, municipalities and private sector institutions will be closed (Decree No. 15215 Date 9/27/2005 as amended) ... New Year's day 1 ... Hijri New Year's day 1 ... Armenian Christmas 1 ... St Maroun's day 1 ... Ashoura's day 1 ... Prophet Mohammed's Birthday 1 ... Annuciation 1 ... Good Friday (Western) 1 ... Good Friday (Eastern) 1 ... Labor Day 1 ... Assumption Day 1 ... Eid El-Fitr 2 ... Independence Day 1 ... Eid Al-Adha 2 ... Christmas Day 1\" | registry:LB:public_holidays:045fbecf088a | Conversion: The decree's own 'number of days' column adds to 17. | Source scope: Lists specific national public holidays (New Year, Christmas, Eid, Independence Day, etc.) with dates and day-counts under Decree 15215/2005 as amended; some holidays depend on lunar/Hijri calendar so exact dates vary yearly, and there are religious-calendar-based regional/confessional variations (Eastern vs Western Good Friday) but this is a full national calendar covering both public and private sector. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"retirement_age","value_num":64,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://77.42.251.205/LawArticles.aspx?LawTreeSectionID=341187&lawId=244971","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:36.646+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"bulugh al-madmun al-sinn al-qanuniya lil-taqa'ud al-muhaddada bi 64 sana muktamila\" | registry:LB:retirement_age:bca55f9b86bd | Applies to: CNSS-insured persons under the pension branch | Source scope: Applies to CNSS-insured persons under the pension branch (Law 244971, Social Security Code amendment); national in scope for covered employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The two-to-twelve months quoted are damages for ABUSIVE dismissal under Article 50, awarded by an arbitration council. The ordinary end-of-service indemnity is in later articles that are not in the capture.)"},{"country_id":"4aa4f7fc-5127-41f3-b3e4-ffdf019a6a2f","iso2":"LB","iso3":"LBN","country":"Lebanon","field_key":"vat_rate","value_num":11,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://77.42.251.205/LawArticles.aspx?LawTreeSectionID=286534&lawId=273985","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:58.989+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The rate of the tax is eleven per cent (11%). This rate applies from the beginning of the quarter following the quarter in which this law is published\" | registry:LB:vat_rate:abd853759905 | Source scope: Applicable nationally to VAT-registered transactions; effective date tied to publication of amending law, and currentness relative to 2026 not confirmed from this excerpt alone. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.labour.gov.ls/wp-content/uploads/2020/06/Labour-Code-Order-1992.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rsl.org.ls/corporate-income-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:08.69+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"other than manufacturing companies are charged tax at the rate of 25% (standard rate)\" | registry:LS:corporate_tax_rate:5103305fe5fb | Reduced rates: 10% for manufacturing and commercial farming companies | Source scope: Standard rate 25%; reduced 10% rate applies to manufacturing and commercial farming companies as noted in same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"employer_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 84 calendar days -> 12.0 weeks"},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"min_wage_monthly","value_num":1881,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"LSL","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"notice_weeks","value_num":3.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=LSO&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile."},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rsl.org.ls/personal-income-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:11.893+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Any amount in excess of M69, 120.00 is taxed at the rate of 30%\" | registry:LS:personal_income_tax_top_rate:29572688ebbb | Source scope: Stated for financial year 2022/2023; rate itself likely stable but should be reconfirmed for currency. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"probation_months","value_num":4,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-ls/work-in-lesotho/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Overtime premium rate not stated in excerpt; probation maximum is 4 months (extendable to 12 months for management/professional with mutual agreement, but statutory default maximum is 4 months). Sections consulted: https://wageindicator.org/ai/en-ls/work-in-lesotho/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-ls/work-in-lesotho/labour-law/work-and-wages/ | https://wageindicator.org/ai/en-ls/work-in-lesotho/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-ls/work-in-lesotho/labour-law/annual-leave-and-holidays/"},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/LS","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"retirement_age","value_num":70,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Lesotho universal old-age pension 70"},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"severance_weeks","value_num":10.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=LSO&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T23:25:00.142732+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Cross-checked against World Bank Employing Workers (matches exactly)."},{"country_id":"7e0963be-483f-4cb2-ab38-d5143802331b","iso2":"LS","iso3":"LSO","country":"Lesotho","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rsl.org.ls/value-added-tax-vat","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:00.695+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"0% - Exports and basic commodities 10% - Electricity 15% - Telecommunications 15% - Other goods and services\" | registry:LS:vat_rate:831fb8f25cea | Reduced rates: 0% on exports and basic commodities, 10% on electricity | Source scope: Multiple rates depending on goods/services category; standard rate is 15%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://csa.gov.lr/wp-content/uploads/2024/11/Decent-Work-Act-2015.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The Decent Work Act states the first-year entitlement as 'the number of working days in one week', which depends on the employee's own week. There is no day count in the text to take.)"},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://csa.gov.lr/wp-content/uploads/2024/11/Decent-Work-Act-2015.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:54.11+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ordinary hours of work shall be eight hours in any one day or forty-eight hours in any one week\" | registry:LR:avg_weekly_hours:5e91240043c8 | Excluded: seasonal industries and collective agreements permit averaging up to 53 hours | Source scope: States statutory ordinary weekly hours directly as 48 hours/week; some sectors (seasonal industries, collective agreements) permit averaging up to 53 hours/week per other sections. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://revenue.lra.gov.lr/domestic-tax/tax-education/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:08.286+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Corporate Income Tax (Regular) 25% Three months after end of calendar or fiscal year.\" | registry:LR:corporate_tax_rate:7f1189714750 | Reduced rates: 30% for mining and petroleum, 15% for rice production | Source scope: Standard rate 25%; special sectoral rates exist (Mining 30%, Petroleum 30%, Rice Production 15%) as noted on same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"employee_ssc_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nasscorp.org.lr/national-pension-scheme/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:41.985+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employers are mandated by law to deduct 4 percent of workers earnings as workers contributions\" | registry:LR:employee_ssc_rate:7145ff8b83a2 | Assessable base: Workers' earnings under the National Pension Scheme. The Employment Injury Scheme is employer-only, so pension is the whole employee rate. | Source scope: Applies to National Pension Scheme employee contribution; excludes Employment Injury Scheme which is employer-only. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"employer_ssc_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nasscorp.org.lr/national-pension-scheme/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:42.388+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"employers are also mandated to contribute another 4 percent of their wage bill in behalf of their insured workers\" | registry:LR:employer_ssc_rate:7145ff8b83a2 | Assessable base: The employer's wage bill under the National Pension Scheme. | Excluded: The Employment Injury Scheme employer contribution is a separate obligation that this page does not state as part of a total. | Source scope: Covers National Pension Scheme employer rate (4%) only; Employment Injury Scheme employer rate (2%) is separate and both together form total employer SSC burden. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"income_tax_brackets","value_num":null,"value_text":"4 bands, 0%–25% (2026)","value_jsonb":[{"to":70000,"from":0,"rate":0},{"to":200000,"from":70001,"rate":5},{"to":800000,"from":200001,"rate":15},{"to":null,"from":800001,"rate":25}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://revenue.lra.gov.lr/domestic-tax/tax-education/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:46.031+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 - 70,000 0% of Gross Taxable Income 2 70,001 200,000 5% of Excess over 70,000 3 200,001 800,000 6,500 + 15% of Excess over 200,000 4 800,001 Above 96,500 + 25% of Excess over 800,000\" | registry:LR:income_tax_brackets:7f1189714750 | Currency: LRD | Tax year: 2026 | Residence basis: employees; contractors pay a flat 10% | Source scope: Table appears current on official LRA taxpayer education page; applies to employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://csa.gov.lr/wp-content/uploads/2024/11/Decent-Work-Act-2015.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:51.032+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"An employed woman is entitled, on each occasion that she is pregnant, to a minimum of 14 weeks of maternity leave.\" | registry:LR:maternity_leave_weeks:5e91240043c8 | Payment: not stated in the quoted text; at least 6 weeks must fall after confinement | Source scope: National statutory minimum of 14 weeks with at least 6 weeks after confinement; currentness of PDF version unclear though Act dated 2015 approved. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"min_wage_monthly","value_num":91,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"LRD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"notice_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://csa.gov.lr/wp-content/uploads/2024/11/Decent-Work-Act-2015.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:42.802+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Period of employee's continuous service Minimum number of week's notice Less than three months One week More than three months but less than six Two weeks More than six months but less than one year Three weeks More than one year Four weeks\" | registry:LR:notice_weeks:5e91240043c8 | Conversion: Decent Work Act 2015; already in weeks. | Tenure ladder: 1y: 4 weeks; 5y: 4 weeks; 10y: 4 weeks. Average of the three = 4.0 weeks. | Excluded: Applies to employees who have completed probation. | Source scope: Table gives minimum notice in weeks tiered by length of continuous service; applies to employees who completed probation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"paternity_leave_weeks","value_num":0.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://csa.gov.lr/wp-content/uploads/2024/11/Decent-Work-Act-2015.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:45.444+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The employed father of a child is entitled to five (5) days' leave without pay at the time of the child's birth\" | registry:LR:paternity_leave_weeks:5e91240043c8 | Conversion: 5 calendar days / 7 = 0.7 weeks | Payment: unpaid | Source scope: Entitlement is stated in days (5 days), unpaid, not weeks; conversion to weeks not computed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://revenue.lra.gov.lr/domestic-tax/tax-education/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:11.443+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"800,001 Above 96,500 + 25% of Excess over 800,000\" | registry:LR:personal_income_tax_top_rate:7f1189714750 | Residence basis: employees; contractors pay a flat 10% | Source scope: Top marginal rate for employees; contractors pay flat 10% per same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://csa.gov.lr/wp-content/uploads/2024/11/Decent-Work-Act-2015.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:10.208+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A contract of employment may require that an employee serve a probationary period, provided that it shall not be more than three months\" | registry:LR:probation_months:5e91240043c8 | Source scope: Sets a statutory maximum probation period of three months; actual period may be shorter per contract. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/LR","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Liberia NASSCORP 60"},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"severance_weeks","value_num":21.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://csa.gov.lr/wp-content/uploads/2024/11/Decent-Work-Act-2015.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:43.217+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee whose employment is terminated because of economic reasons is entitled to four weeks of severance pay for each completed year of service\" | registry:LR:severance_weeks:5e91240043c8 | Conversion: Decent Work Act 2015; already in weeks. | Tenure ladder: 1y: 4 weeks; 5y: 20 weeks; 10y: 40 weeks. Average of the three = 21.3 weeks. | Excluded: Economic-reason termination, which is the ground the index scores; other grounds may carry no severance. | Source scope: Applies specifically to redundancy/economic-reason terminations; formula is 4 weeks per year of service, not a flat weeks figure; other termination grounds may have different or no severance entitlement per this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"01d41894-311a-417f-a310-aa33ad0a442c","iso2":"LR","iso3":"LBR","country":"Liberia","field_key":"vat_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://revenue.lra.gov.lr/home/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:00.25+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The current standard rate of GST imposed on taxable goods and services is 7%.\" | registry:LR:vat_rate:04b2ce186cf1 | Applies to: GST, Liberia's VAT equivalent | Source scope: Liberia uses GST rather than VAT terminology; rate stated as standard 7% GST. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"annual_leave_days","value_num":30,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://security-legislation.ly/latest-laws/law-no-12-of-2010-on-labour-relations-and-its-bylaw/","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The captured article gives only the pro-rata method for part years, and the law it amends is itself marked repealed by Law 12 of 2010.)"},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://security-legislation.ly/ar/latest-laws/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%B1%D9%82%D9%85-9-%D9%84%D8%B3%D9%86%D8%A9-1962-%D8%A8%D8%B4%D8%A3%D9%86-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%A7%D9%84%D8%B9%D9%85%D9%84/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:55.769+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"A worker may not be actually employed for more than eight hours in a day or 48 hours in a week\" | registry:LY:avg_weekly_hours:527b99ed00ad | Applies to: Law No. 9 of 1962; whether this provision survives Law No. 12 of 2010 is not established by the capture | Source scope: This is Law No.9 of 1962 labor law text (status of currency unclear; later Law No.58/1970 and Law No.12/2010 superseded parts of labor law framework, and it is unclear whether this specific ordinary-hours provision remains in force under the current Law No.12 of 2010). States daily (8 hours) and weekly (48 hours) statutory ordinary working hours; original units preserved. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://security-legislation.ly/wp-content/uploads/2021/07/815-Law-No.-7-of-2010_EN-1.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:09.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Article (70) The annual tax rate shall be 20%.\" | registry:LY:corporate_tax_rate:367e4abc3475 | Excluded: trade and craft profits are a separate taxpayer category at 10% | Source scope: Applies to companies and legal entities under Part covering corporate taxation; separate 10% rate applies to trade/craft profits (different taxpayer category). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"employee_ssc_rate","value_num":3.75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ssf.gov.ly/?page_id=4","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:47.712+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"قيمة الاشتراك 15% من الدخل توزع كتالي المشترك 3.75% من المراتب جهة العمل 10.5% الخزانة العامة 0.75%\" | registry:LY:employee_ssc_rate:12f08a3065cd | Assessable base: Income under the Social Security Fund; the combined rate is 15%, of which the public treasury pays 0.75%. | Excluded: Foreign employers are on a different split per the same page. | Source scope: Rate given as part of total 15% contribution structure; currentness of the administrative page vs statutory amendments not verifiable from excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"employer_ssc_rate","value_num":10.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ssf.gov.ly/?page_id=4","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:48.111+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"قيمة الاشتراك 15% من الدخل توزع كتالي المشترك 3.75% من المراتب جهة العمل 10.5% الخزانة العامة 0.75%\" | registry:LY:employer_ssc_rate:12f08a3065cd | Assessable base: Income under the Social Security Fund. | Excluded: Foreign employers are on a different split per the same page. | Source scope: Distinguishes national vs foreign employers with different splits; currentness of this administrative page unclear vs statutory law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 98 calendar days -> 14.0 weeks"},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"min_wage_monthly","value_num":1000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lawsociety.ly/legislation/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%B1%D9%82%D9%85-16-%D9%84%D8%B3%D9%86%D8%A9-2023-%D9%85-%D8%A8%D8%B4%D8%A3%D9%86-%D8%AA%D8%AD%D8%AF%D9%8A%D8%AF-%D8%A7%D9%84%D8%AD%D8%AF-%D8%A7%D9%84%D8%A3%D8%AF/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:04.337+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"yakun al-hadd al-adna lil-ujur wal-murattabat bima la yaqill an alf dinar li-kull al-amilin fi al-qita'ayn al-am wal-khass\" | registry:LY:min_wage_monthly:b7cde018de9e | Currency: LYD | Pay basis: monthly | Applies to: all workers in the public and private sectors, under the 2023 law | Source scope: Monthly minimum wage figure explicitly of 1000 LYD for all public/private employees; law dated 2023, marked in force. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"personal_income_tax_top_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://security-legislation.ly/ar/latest-laws/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%B1%D9%82%D9%85-7-%D9%84%D8%B3%D9%86%D8%A9-2010-%D8%A8%D8%B4%D8%A3%D9%86-%D8%B6%D8%B1%D8%A7%D8%A6%D8%A8-%D8%A7%D9%84%D8%AF%D8%AE%D9%84/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:14.006+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"and 10% on income exceeding that\" | registry:LY:personal_income_tax_top_rate:87bca2e0a210 | Ladder: 5% on the first 1,200 dinars, 10% on the remainder | Source scope: Progressive schedule: 5% on first 1200 dinars then 10% on remainder; 10% is the top marginal personal income tax rate under Law No. 7 of 2010. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://security-legislation.ly/ar/latest-laws/%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%B1%D9%82%D9%85-9-%D9%84%D8%B3%D9%86%D8%A9-1962-%D8%A8%D8%B4%D8%A3%D9%86-%D9%82%D8%A7%D9%86%D9%88%D9%86-%D8%A7%D9%84%D8%B9%D9%85%D9%84/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:11.43+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"not more than three months, and he may not be appointed on probation more than once with a single employer\" | registry:LY:probation_months:527b99ed00ad | Applies to: the 1962 Labour Law; whether the 1970 and 2010 laws superseded this provision is not established by the capture | Source scope: Probation period (max three months) stated in 1962 Labour Law; this law may have been superseded by 1970/2010 labour laws, so currentness is uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"public_holidays","value_num":5,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/LY","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (Law 5/2012 sets the holidays by an appended table; the registry scope records the table's labels are not legible in the capture.)"},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ssf.gov.ly/?page_id=4","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:39.075+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"sinn al-65 sana miladiya kamila li-kull min al-amilun fi al-sharikat wal-shuraka bil-intaj wal-amilin bi-uqud amal wal-amilin li-hisab anfusihim\" | registry:LY:retirement_age:12f08a3065cd | Ladder: 65 for company, contract and self-employed workers; 62 for civil servants; 60 for women and for men in hazardous work on request | Source scope: Multiple retirement ages by category: 60 for women and hazardous-work men (on request), 62 for civil servants, 65 for company/contract/self-employed workers; currentness of administrative page vs statutory amendments unverified. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb977eda-b1ef-498d-9c16-8ce3011077bb","iso2":"LY","iso3":"LBY","country":"Libya","field_key":"severance_weeks","value_num":15.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured law ABOLISHES the end-of-service benefit for Libyans covered by social security and retains it only for non-Libyan residents outside the scheme, without stating a formula, and how it interacts with the 2010 Labour Relations Law is unclear.)"},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze.li/konso/1003.001","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"corporate_tax_rate","value_num":12.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-06-09","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"employee_ssc_rate","value_num":4.9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragsansaetze-ahv-iv-fak-vk-gueltig-ab-01012021-1-1-1","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:41.15+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Arbeitnehmer/in (in %) Arbeitgeber/in (in %) Total (in %) AHV 4,025 4,225 8,250 IV 0,675 0,675 1,350 FAK 0,200 1,900 2,100 VK --- 0,585 0,585\" | registry:LI:employee_ssc_rate:da4b797e42c8 | Assessable base: AHV-pflichtiger Lohn, rates in force from 1 January 2021. | Components: AHV 4.025% + IV 0.675% + FAK 0.200% = 4.900%. | Excluded: Unemployment insurance (ALV) and the second-pillar occupational pension are not in this table. | Source scope: Covers AHV/IV/FAK employee share; ALV and 2nd-pillar pension contributions not included in this table. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"employer_ssc_rate","value_num":7.385,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ahv.li/beitraege/arbeitnehmer-arbeitgeber/beitragsansaetze-ahv-iv-fak-vk-gueltig-ab-01012021-1-1-1","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:41.578+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"AHV 4,025 4,225 8,250 IV 0,675 0,675 1,350 FAK 0,200 1,900 2,100 VK --- 0,585 0,585\" | registry:LI:employer_ssc_rate:da4b797e42c8 | Assessable base: AHV-pflichtiger Lohn, rates in force from 1 January 2021. | Components: AHV 4.225% + IV 0.675% + FAK 1.900% + VK 0.585% = 7.385%. | Excluded: Unemployment insurance, accident insurance and the second-pillar pension are not in this table. | Source scope: Covers AHV/IV/FAK/VK contribution rates for employer share; does not include ALV (unemployment) or accident/pension fund contributions which may be separate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured period is a probation rule in a sector collective agreement for carpentry, not the general statutory notice.)"},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze.li/konso/pdf/1967006000?version=14","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:25.483+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"hat den Arbeitnehmern fur die Uberzeitarbeit einen Lohnzuschlag von wenigstens 25 % auszurichten\" | registry:LI:overtime_premium_pct:d3a86e3a7971 | Excluded: 50% for Sunday work in shops and petrol stations | Source scope: General statutory minimum overtime premium (25%) under the Arbeitsgesetz (ArG); a higher 50% premium applies specifically to Sunday work in shops/gas stations per the same law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"parental_leave_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ahv.li/leistungen/fak/elterngeld","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:55.617+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Jeder Elternteil kann bis zu vier Monate Elternzeit nehmen, davon werden zwei Monate vergutet.\" | registry:LI:parental_leave_weeks:2d59c4681fbe | Conversion: up to 4 months per parent x 4.33 weeks = 17.3 weeks | Payment: two of the four months are paid | Source scope: Entitlement is expressed in months (up to 4 months per parent, 2 months paid), not weeks; a conversion assumption would be needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze.li/chrono/pdf/2025007000","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:45.032+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"Anspruch auf Vaterschaftsgeld im Umfang von zwei aufeinanderfolgenden Wochen\" | registry:LI:paternity_leave_weeks:d0491fb44691 | Payment: Vaterschaftsgeld under the FZEG | Source scope: This is the paternity allowance (Vaterschaftsgeld) duration under FZEG; underlying employment-law leave entitlement (Vaterschaftszeit, Art. 34b ABGB) duration is referenced but not separately quoted with exact weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"personal_income_tax_top_rate","value_num":22.4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-06-09","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the captured excerpt stops before the top Landessteuer bracket and does not carry the municipal multiplier, both of which are needed for the effective top rate)"},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gesetze.li/konso/html/1983031000?version=1&search_text=&search_loc=","effective_date":"2026-09-12","verified_at":"2026-09-16T23:44:02.506+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Gesetzliche und staatlich anerkannte Feiertage im Fürstentum Liechtenstein 1.1. Neujahr 6.1. Hl. Drei Könige 2.2. Maria Lichtmess 19.3. Josefi 25.3. Maria Verkündigung Karfreitag Ostermontag 1.5. Tag der Arbeit Auffahrt Pfingstmontag Fronleichnam 15.8. Maria Himmelfahrt, Staatsfeiertag 1.11. Allerheiligen 8.12. Maria Empfängnis 25.12. Weihnachten 26.12. Stefanstag\" | registry:LI:public_holidays:225a5bf00801 | Conversion: The annex names 16 days. The registry scope records the same list appears in the 1967 Arbeitsgesetz. | Source scope: This is an annex to a 1983 international convention ratification notification listing legally recognized national holidays; currentness of this specific list (dated 1983) as the present-day calendar is uncertain, though corroborated by a similar list in the 1967 Arbeitsgesetz. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ahv.li/fileadmin/user_upload/Dokumente/Online-Schalter/MB/AHV-IV-FAK-MB-1-01--AHV-IV-FAK-ALV-Beitraege.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:37.434+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Jahrgange 1958 und junger liegt das ordentliche Rentenalter bei 65 Jahren.\" | registry:LI:retirement_age:779c93e3a321 | Ladder: 65 for cohorts born 1958 and later | Source scope: This official information sheet is dated 'Gültig ab 1. Januar 2022'; retirement age has since become uniform (65) for later birth cohorts under transitional AHV rules, so currentness of cohort thresholds should be verified. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"cf782bcf-94da-4d40-80d9-c98bb158e9c9","iso2":"LI","iso3":"LIE","country":"Liechtenstein","field_key":"vat_rate","value_num":8.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.llv.li/de/landesverwaltung/steuerverwaltung/mehrwertsteuer/mwst-steuersaetze","effective_date":"2024-01-01","verified_at":"2026-09-17T11:49:59.399+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Normalsatz 7.7 % 8.1 % Reduzierter Steuersatz 2,5 % 2.6 % Sondersatz fur Beherbergungsleistungen 3.7 % 3.8 %\" | registry:LI:vat_rate:55aa7becebae | Reduced rates: 2.6% reduced and 3.8% for accommodation | Source scope: Rates effective from 1 January 2024; national VAT applies uniformly (Liechtenstein shares Swiss VAT system)."},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://e-seimas.lrs.lt/rs/legalact/TAD/TAIS.391384/","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2024-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Lithuanian Labour Code Art. 112 (40h working-time norm)"},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"corporate_tax_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"employee_ssc_rate","value_num":19.5,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"employer_ssc_rate","value_num":1.79,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":19.216562}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured rates are the 2006 to 2008 transitional rates and are superseded)"},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"min_wage_monthly","value_num":1038,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EUR","source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured figure is truncated and the registry records the version as pre-2011; Lithuania recodified its Labour Code in 2017, so neither the rule nor its currentness can be read.)"},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"parental_leave_weeks","value_num":61.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"paternity_leave_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 30 calendar days -> 4.3 weeks"},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"personal_income_tax_top_rate","value_num":32,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-03-10","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. Source text: \"32 (see Lithuania's individual tax summary for rates for individual activity income and other non-employment-related income).\" || no_government_figure:2026-09-17 (the captured version states the 2006 top rate of 33% and is superseded)"},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://e-seimas.lrs.lt/rs/legalact/TAD/TAIS.391384/","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"retirement_age","value_num":64.5,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured law is the 1994 text as amended to 2009 and a later transitional schedule raises the age, so the figures are superseded)"},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"severance_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same pre-2011 text, and the one month quoted belongs to a specific termination scenario rather than the general rule.)"},{"country_id":"11a74d55-5b18-44d7-98a7-4a571af5299a","iso2":"LT","iso3":"LTU","country":"Lithuania","field_key":"vat_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-03-10","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"annual_leave_days","value_num":26,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://guichet.public.lu/en/entreprises/ressources-humaines/conges/annuel/conge-annuel.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:44:04.503+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The legal duration of annual leave is set to 26 working days per year. A week's leave represents 5 working days at the most, even if the salaried worker's working hours are spread over more than 5 days per week.\" | registry:LU:annual_leave_days:7307354904be | Conversion: Already working days, and the page fixes a week at five of them; no conversion. | Source scope: Stated in working days (jours ouvrables, i.e. Mon-Sat) not calendar days; page notes it is currently being updated. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://itm.public.lu/en/conditions-travail/duree-travail.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:54.516+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"ordinary working hours are consistently limited to: 8 hours a day; and 40 hours a week\" | registry:LU:avg_weekly_hours:2de041d97bc9 | Source scope: Statutory ordinary weekly hours directly stated as 40 hours/week; no conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"corporate_tax_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://guichet.public.lu/de/entreprises/fiscalite/impots-benefices/benefices-patrimoine/benefices-societes-capitaux/impot-revenu-collectivites.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:09.113+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"15 % bei steuerpflichtigen Einkunften von hochstens 175.000 Euro; 17 % bei steuerpflichtigen Einkunften von uber 200.000 Euro\" | registry:LU:corporate_tax_rate:8b12df68baab | Ladder: 15% on taxable income up to EUR 175,000, 17% above EUR 200,000 | Excluded: the municipal business tax and the 7% employment fund surcharge are additional | Source scope: Rates are national IRC rates; total effective corporate tax burden also includes municipal business tax (varies by commune, e.g. Esch/Alzette vs Luxembourg-Ville shown on another page) plus 7% employment fund surcharge; page date/version not clearly confirmed as current. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"employee_ssc_rate","value_num":12.305309,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The CCSS parameter table lists rates by branch without saying which part of each falls on the employee, and the registry records that gap.)"},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"employer_ssc_rate","value_num":13.65,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same table, same gap: some branches are employer-only and others are split, and the page does not say which.)"},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":19.686973}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the page links to the Memorial-published scale tables; the band figures are in the linked documents and not in the capture)"},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"maternity_leave_weeks","value_num":20,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://guichet.public.lu/en/citoyens/travail/conges-jours-feries/situation-personnelle/conge-maternite.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:51.45+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maternity leave continues for 12 weeks after the actual date of delivery\" | registry:LU:maternity_leave_weeks:03753ab17855 | Conversion: 8 weeks antenatal plus 12 weeks after delivery = 20 weeks | Payment: not stated in the quoted text | Source scope: Only postnatal 12-week duration explicitly stated in weeks; antenatal leave duration is referenced (8 weeks in example) but total combined duration not explicitly summed in this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"min_wage_monthly","value_num":2771.33,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://itm.public.lu/fr/questions-reponses/droit-travail/remuneration/a/a3.html","effective_date":"2026-06-01","verified_at":"2026-09-17T12:37:03.339+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"18 ans et plus non qualifie 100% 16,0192 279,30 2.771,33\" | registry:LU:min_wage_monthly:b1d17b4abf8b | Currency: EUR | Pay basis: monthly | Applies to: unqualified workers aged 18 and over; qualified workers are on a higher rate | Source scope: Table gives both hourly and monthly gross rates by age/qualification category effective 1 June 2026; monthly figure directly present so no conversion needed."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"notice_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://guichet.public.lu/fr/entreprises/ressources-humaines/fin-relation-travail/licenciement-resiliation/licencier-preavis.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:45.271+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Moins de 5 ans 0 2 mois / Entre 5 et moins de 10 ans 1 mois 4 mois 5 mois Entre 10 et moins de 15 ans 2 mois 6 mois 8\" | registry:LU:notice_weeks:6d66a54137e2 | Conversion: Code du travail luxembourgeois, employer-initiated dismissal. Months to weeks = months x 4.33. | Tenure ladder: 1y: 2 months = 8.7 weeks; 5y: 4 months = 17.3 weeks; 10y: 6 months = 26.0 weeks. Average of the three = 17.3 weeks. | Source scope: Notice periods stated in months by seniority band, not weeks; requires unit conversion assumption. Table covers employer-initiated dismissal notice; employee resignation notice periods (1/2/3 months by seniority) given separately in another source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"overtime_premium_pct","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://guichet.public.lu/en/entreprises/ressources-humaines/conditions-travail/gestion/heures-supp.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:26.528+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Premium (40% in this case): 148 x 40% = EUR 59.20\" | registry:LU:overtime_premium_pct:b9ff597836af | Excluded: 100% for holiday work | Source scope: 40% premium shown for standard overtime; a different premium (100%) applies for holiday work per separate ITM source, indicating multiple premium rates depending on circumstance. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"parental_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"paternity_leave_weeks","value_num":1.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://guichet.public.lu/en/entreprises/ressources-humaines/conges/situation-perso/conge-paternite.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:45.852+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Paternity leave is a special 10-day leave granted to employed and self-employed fathers\" | registry:LU:paternity_leave_weeks:931047ac5131 | Conversion: 10 calendar days / 7 = 1.4 weeks | Payment: not stated in the quoted text | Source scope: Duration stated in days (10 days) not weeks; conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"personal_income_tax_top_rate","value_num":42,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://impotsdirects.public.lu/fr/az/t/tarif_pers.html","effective_date":"2025-01-01","verified_at":"2026-09-17T12:00:13.139+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"42 % pour la tranche de revenu depassant 234 870 euros\" | registry:LU:personal_income_tax_top_rate:912814a0b415 | Residence basis: tax class 1 | Excluded: the 7% employment fund surcharge is additional | Source scope: Base tariff for tax class 1, applicable from 2025; does not include the 7% employment fund surcharge or solidarity tax which raises the effective top marginal rate."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://itm.public.lu/fr/conditions-travail/conges/jours-feries.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:44:04.904+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Au Luxembourg, il existe les jours fériés suivants : Nouvel An, Lundi de Pâques, Premier Mai, Journée de l'Europe, Ascension, Lundi de Pentecôte, Jour de la célébration de l'anniversaire du Grand-Duc, Assomption, Toussaint, Premier jour de Noël, Deuxième jour de Noël\" | registry:LU:public_holidays:0260b59b13e4 | Conversion: The table lists 11 jours fériés légaux. | Source scope: National calendar with 10 legal holidays listed with specific dates through 2030; single national list, no regional variation noted for Luxembourg. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://guichet.public.lu/de/citoyens/travail/pension/assurance-pension/retraite-pension-vieillesse.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:38.255+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Die Altersrente wird ab 65 Jahren bewilligt\" | registry:LU:retirement_age:611cfe86f795 | Ladder: early retirement from 57 or 60 under a companion provision | Source scope: Standard retirement age of 65 with waiting period condition (10 years) also noted; early retirement option from 57/60 exists per companion page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"severance_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://guichet.public.lu/fr/entreprises/ressources-humaines/fin-relation-travail/licenciement-resiliation/licencier-preavis.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:45.673+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Entre 5 et moins de 10 ans 1 mois 4 mois 5 mois Entre 10 et moins de 15 ans 2 mois 6 mois 8\" | registry:LU:severance_weeks:6d66a54137e2 | Conversion: Indemnité de départ, the first column of the same table. Months to weeks = months x 4.33. | Tenure ladder: 1y: 0 weeks (the indemnity starts at five years' service); 5y: 1 month = 4.3 weeks; 10y: 2 months = 8.7 weeks. Average of the three = 4.3 weeks. | Source scope: Severance (indemnité de départ) given in months of salary per seniority band, not weeks; conversion assumption needed. Applies only after 5+ years of service. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"23cbd65c-6f5c-45c4-af48-76450f6233cd","iso2":"LU","iso3":"LUX","country":"Luxembourg","field_key":"vat_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-07-31","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"annual_leave_days","value_num":6,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dsal.gov.mo/pt/standard/law75.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:16.853+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"O trabalhador cuja relação de trabalho seja superior a um ano tem direito a gozar, no ano seguinte, um mínimo de seis dias úteis de férias anuais\" | registry:MO:annual_leave_days:7f09a5a315c1 | Conversion: Already dias úteis (working days); no conversion. | Excluded: The registry scope records a pending 2026 amendment proposing a progressive increase to 12 days. | Source scope: Figure expressed in working days (6 dias úteis); a 2026 pending amendment (per gov.mo news page) proposes increasing annual leave progressively up to 12 days, so this base-law figure may soon be superseded. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dsal.gov.mo/download/pdf_pt/function_classification/labor_problem/download/P_lei_72008.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:58.071+00:00","unit_caveat":null,"scope_caveat":"statutory_maximum_not_ordinary","notes":"\"O periodo normal de trabalho nao pode exceder oito horas por dia e quarenta e oito horas por semana\" | registry:MO:avg_weekly_hours:d3a4fc1ce63b | Excluded: public administration, part-time and non-resident workers under special legislation are outside Lei 7/2008 | Source scope: Statutory maximum ordinary working hours (48/week, 8/day) under Lei n.º 7/2008; this is a ceiling, not actual average hours worked; some sectors/relations excluded per Artigo 3.º (public administration, part-time, non-resident workers under special legislation). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"corporate_tax_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-06-02","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"maternity_leave_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dsal.gov.mo/zh_cn/text/news_detail/article/kalso8xs.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:54.376+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"70 days of maternity leave, with transitional provisions\" | registry:MO:maternity_leave_weeks:6fb6dc91d5a1 | Conversion: 70 calendar days / 7 = 10 weeks | Payment: not stated in the quoted text | Excluded: a 2026 amendment increasing the entitlement to 90 days has been passed per a newer page in the same source set | Source scope: Duration expressed in days (70 days) not weeks; a 2026 legislative amendment (per gov.mo change_feed page) has been passed increasing maternity leave to 90 days, making this figure outdated per newer sources in the set. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"min_wage_monthly","value_num":7280,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bo.dsaj.gov.mo/bo/i/2020/17/lei05.asp","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:07.564+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"De 7 280 patacas por mes, para remuneracoes calculadas ao mes\" | registry:MO:min_wage_monthly:06d28c639166 | Currency: MOP | Pay basis: monthly | Applies to: the base law text; Lei 19/2023 and Lei 14/2025 amend it and the consolidated value is not shown | Source scope: Law shows amended by Lei 19/2023 and Lei 14/2025; current in-force monthly figure may differ from the base text amount shown, and page notes amendments without showing final consolidated value. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"notice_weeks","value_num":2.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dsal.gov.mo/pt/standard/labor_problem_problem_set_staff.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:56.172+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a resolução do contrato é feita, nos termos da lei, com um aviso prévio de 15 dias quando por iniciativa do empregador, e 7 dias\" | registry:MO:notice_weeks:b674df559777 | Conversion: Lei 7/2008, indefinite-term contracts. Days to weeks = 15 / 7 = 2.1. The period does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 2.1 weeks. | Excluded: The employee's own notice is seven days. | Source scope: Notice period stated in days (15 days employer-initiated, 7 days employee-initiated), not weeks; conversion to weeks requires an explicit policy; applies to indefinite-term contracts under general labour law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dsal.gov.mo/zh_cn/standard/law37.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:29.226+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee who provides overtime work in the circumstances of subparagraph (1) of the preceding article is entitled to normal remuneration plus fifty per cent additional remuneration\" | registry:MO:overtime_premium_pct:a162505b0c7c | Ladder: 50% for employer-mandated overtime under article 36(1)(1), 20% for voluntary overtime under 36(1)(2)-(3) | Source scope: Different premiums apply depending on circumstance: 50% for employer-mandated overtime under Article 36(1)(1), 20% for voluntary/mutually agreed overtime under Article 36(1)(2)-(3). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dsal.gov.mo/zh_cn/text/news_detail/article/kalso8xs.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:49.093+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"five working days of male paternity leave\" | registry:MO:paternity_leave_weeks:6fb6dc91d5a1 | Conversion: 5 working days / 5 working days per week = 1 week | Payment: not stated in the quoted text | Source scope: Duration expressed in working days (5 days) not weeks; conversion to weeks requires explicit policy. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"personal_income_tax_top_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-06-02","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.mo/en/public-holidays/year-2026/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:17.246+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"January 1 New Year's Day * February 17 Lunar New Year's Day * February 18 The second day of the Lunar New Year * February 19 The third day of the Lunar New Year * April 5 Cheng Ming Festival * May 1 Labour Day * September 26 The Day following Chong Chao Festival * October 1 National Day of the People's Republic of China * October 18 Chong Yeung Festival * December 20 Macao S.A.R. Establishment Day * ... * Obligatory holidays according to the Article 44th of the Law no. 7/2008\" | registry:MO:public_holidays:847cbdfe8691 | Conversion: Ten of the calendar's entries carry the asterisk marking them obligatory holidays under article 44 of Law 7/2008. | Excluded: The unasterisked dates, the Chief Executive's exemptions from work and the compensatory rest days apply to public employees only. | Source scope: Official MSAR government calendar lists both obligatory holidays (marked with *) under Law 7/2008 and additional public-employee-only exemption/compensatory rest days; the latter do not guarantee private-sector paid leave. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"699b5b27-59f5-4e26-b640-762fe88debfb","iso2":"MO","iso3":"MAC","country":"Macau","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.mo/zh-hant/services/ps-1746/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:42.304+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"aged 65; ordinarily resident in Macao for at least 7 years; contributed for at least 60 months\" | registry:MO:retirement_age:0d5103a2fb5c | Applies to: the FSS social security pension age | Ladder: an early pension option from 60 | Source scope: This is the pension eligibility age under the social security system (FSS), not necessarily a mandatory employment retirement age; an early pension option exists from age 60. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.assemblee-nationale.mg/media/archives_textes/pl/2003-044/Loi-n-2003-044-finale-Portant-Code-du-Travail-1.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:14.048+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 30 (2026-01-01): no note recorded || \"le travailleur acquiert droit au congé payé à la charge de l'employeur, à raison de deux jours et demi ( 02,5 jours) par mois calendaire de service effectif\" | registry:MG:annual_leave_days:d694cb3c46ba | Conversion: 2.5 days a calendar month over twelve months is 30 calendar days, which converts to 22 working days (30 minus two weekend days per completed week). | Source scope: Rate expressed as 2.5 days per calendar month of service (≈30 days/year); original unit is days/month, consistent with annual_leave_days field. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2025-11-18","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (only a reduced 3% rate for new CGA adherents is shown; the general rate is not in the excerpt)"},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"employee_ssc_rate","value_num":2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The page covers the complementary retirement scheme alone (1% employee); the base CNaPS contributions are not on it.)"},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"employer_ssc_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same page: 3.5% for the complementary scheme, without family benefits, work accidents or base retirement.)"},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 98 calendar days -> 14.0 weeks"},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"min_wage_monthly","value_num":300000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cnaps.mg/fr/historique-SME","effective_date":"2026-03-01","verified_at":"2026-09-17T12:37:05.96+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"01 mars 2026 En vigueur 1 730,80 300 000 2 400 000\" | registry:MG:min_wage_monthly:239442e3da61 | Currency: MGA | Pay basis: monthly | Applies to: the non-agricultural general regime; agriculture has its own table | Source scope: Table gives both hourly rate and monthly SME (non-agricultural, general regime) plus separate agricultural regime table; monthly figure is directly present but hourly units also shown—explicit conversion policy needed for cross-checking."},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"notice_weeks","value_num":5.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The Labour Code delegates the length of notice to an implementing decree that is not in the capture, so the page states no figure.)"},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks"},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnlegis.gov.mg/uploads/L2025-021_VF.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:16.332+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Application d'un taux marginal de 25 % pour la tranche de revenu superieure a Ar 4 000 000\" | registry:MG:personal_income_tax_top_rate:4e28900e81a3 | Tax year: 2026 | Source scope: States the top marginal IR rate (25%) for income above the specified threshold in the 2026 finance law measures summary. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.assemblee-nationale.mg/media/archives_textes/pl/2003-044/Loi-n-2003-044-finale-Portant-Code-du-Travail-1.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:13.097+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le contrat d'engagement a l'essai ne peut pas exceder six (06) mois. Il est renouvelable une seule fois.\" | registry:MG:probation_months:d694cb3c46ba | Excluded: renewable once; durations by category may be set by decree | Source scope: Maximum probation period stated as 6 months, renewable once; specific durations by category may be further set by decree. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnlegis.gov.mg/uploads/D2026-006-VF.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:14.455+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 13 (2026-01-01): no note recorded || \"les journées ci-après sont déclarées fériées, chômées et payées, au titre de l'année 2026 : 1. Le jeudi 1er janvier : Jour de l'An 3. Le dimanche 29 mars : Journée commémorative des morts des évènements de 1947 4. Le dimanche 05 avril : Pâques 5. Le lundi 06 avril : Lundi de Pâques 6. Le vendredi 1er mai : Fête du Travail 7. Le jeudi 14 mai : Ascension 8. Le dimanche 24 mai : Pentecôte 9. Le lundi 25 mai : Lundi de Pentecôte 10. Le vendredi 26 juin : Fête nationale de l'Indépendance 11. Le samedi 15 août : Assomption 12. Le dimanche 1er novembre : Toussaint 13. Le vendredi 25 décembre : Noël\" | registry:MG:public_holidays:407c88d2c615 | Conversion: Twelve of the decree's thirteen numbered days apply to everyone. | Excluded: Item 2, International Women's Day, is fériée et chômée for women only. Eid al-Fitr, Eid al-Adha, the Malagasy New Year and the national culture day are set by separate calendars each year and carry no fixed count. | Source scope: Lists 13 fixed dated national holidays plus variable Muslim and Malagasy New Year holidays and a culture day set annually by decree; some holidays (e.g., Women's Day) are declared paid/chômé only for women, a notable exception. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cnaps.mg/services/retraite","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:41.086+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La pension de vieillesse est ouverte a 60 ans, sous reserve de la cessation d'activite, d'au moins 15 ans d'affiliation\" | registry:MG:retirement_age:1cb54d0da451 | Applies to: private-sector CNaPS members; civil servants follow a different scheme | Source scope: Applies to private-sector CNaPS-affiliated workers; other retirement ages may apply for public-sector/civil servants under a different scheme. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"severance_weeks","value_num":7.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.assemblee-nationale.mg/media/archives_textes/pl/2003-044/Loi-n-2003-044-finale-Portant-Code-du-Travail-1.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:52.149+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"calculée à raison de dix jours de salaire par année complète de service, sans que le total puisse excéder six (06) mois de salaire\" | registry:MG:severance_weeks:d694cb3c46ba | Conversion: Loi 2003-044. Ten days' salary per complete year; days of wage to weeks = days / 7 = 1.43 weeks a year. | Tenure ladder: 1y: 10 days = 1.4 weeks; 5y: 50 days = 7.1 weeks; 10y: 100 days = 14.3 weeks. Average of the three = 7.6 weeks. | Excluded: Capped at six months' salary, which does not bind before roughly eighteen years of service. | Source scope: Severance stated in days of salary per year of service (10 days/year, capped at 6 months), an original unit different from weeks; conversion to weeks not computed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"834aaf98-806b-4bed-82c4-4f7bb1054fbf","iso2":"MG","iso3":"MDG","country":"Madagascar","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2025-11-18","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the 2026 finance bill excerpt shows product-specific rate adjustments (10%, 20%) rather than a consolidated standard rate)"},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.mw/images/documents/employment-act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:14.592+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"eighteen working days if he works six days a week; and (b) fifteen working days if he works five days a week\" | registry:MW:annual_leave_days:52cad7c196d8 | Conversion: The Act states the five-day-week figure itself: 15 working days. | Source scope: Entitlement varies by weekly work schedule (6-day vs 5-day week); pro-rated for partial year of service. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.mw/images/documents/employment-act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:01.393+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"to work for more than forty-eight hours during any week, excluding overtime\" | registry:MW:avg_weekly_hours:52cad7c196d8 | Source scope: Statutory maximum ordinary working hours of 48 hours/week, with daily hour limits varying by work pattern (5-day vs 6-day week) per section 37. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mra.mw/admin/storage/download_files/1767952247_NEW%20TAX%20MEASURES...pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:15.337+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Annual Taxable Income Rate Up to K5 billion 30% In excess of K5 billion 40%\" | registry:MW:corporate_tax_rate:62b645f722da | Ladder: 30% up to MWK 5 billion, 40% above | Excluded: a 0.5% Minimum Alternative Tax applies separately | Source scope: Standard CIT is 30% with a higher 40% supernormal-profit rate above K5 billion turnover threshold; also a separate 0.5% Minimum Alternative Tax exists. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.mw/images/documents/Malawi-Pension-Act_2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:42.263+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a minimum of ten per cent by the employer; and (b) a minimum of five per cent by the employee\" | registry:MW:employee_ssc_rate:3d98cee4842c | Assessable base: Pensionable emoluments under the Pension Act 2023 mandatory occupational scheme. | Excluded: An employer may elect to bear part or all of the employee's share. | Source scope: Applies to mandatory occupational pension scheme; employer may elect to bear part/all of employee contribution. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"employer_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.mw/images/documents/Malawi-Pension-Act_2023.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:42.663+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a minimum of ten per cent by the employer; and (b) a minimum of five per cent by the employee\" | registry:MW:employer_ssc_rate:3d98cee4842c | Assessable base: Pensionable emoluments under the Pension Act 2023 mandatory occupational scheme. | Source scope: Applies to mandatory occupational pension scheme contributions; transitional lower rate (7.5%) applied 2011-2013. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"income_tax_brackets","value_num":null,"value_text":"4 bands, 0%–40% (2025)","value_jsonb":[{"to":2040000,"from":0,"rate":0},{"to":18840000,"from":2040001,"rate":30},{"to":120000000,"from":18840001,"rate":35},{"to":null,"from":120000001,"rate":40}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mra.mw/admin/storage/download_files/1767952247_NEW%20TAX%20MEASURES...pdf","effective_date":"2025-12-31","verified_at":"2026-09-17T12:41:52.447+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"First K2,040,000 0% Next K16,800,000 30% Next K101,160,000 35% Excess of K120,000,000 40%\" | registry:MW:income_tax_brackets:62b645f722da | Currency: MWK | Tax year: 2025 | Residence basis: individuals, annual PAYE bands | Source scope: Effective 31 December 2025 per official MRA notice; monthly and annual PAYE brackets given."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"maternity_leave_weeks","value_num":8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.mw/images/documents/employment-act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:57.169+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"employee shall be entitled, within every three years, to at least eight weeks maternity leave on full pay\" | registry:MW:maternity_leave_weeks:52cad7c196d8 | Applies to: available once every three years | Payment: full pay | Source scope: Entitlement is capped at once every three years, at least eight weeks full pay. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"min_wage_monthly","value_num":90000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"MWK","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.mw/images/documents/employment-act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:43.06+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"where the contract is to pay wages at a monthly rate, one month's notice\" | registry:MW:notice_weeks:52cad7c196d8 | Conversion: Employment Act. Notice follows the pay frequency; a standard monthly-paid permanent employee gets one month. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Fortnightly, weekly and daily-paid employees are on shorter scales. | Source scope: Notice periods vary by pay frequency (monthly/fortnightly/weekly/daily) and length of service; original units are days/weeks/fortnights/months rather than a single weeks figure, requiring conversion assumptions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.mw/images/documents/employment-act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:32.104+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee shall for each hour of ordinary overtime be paid at the hourly rate of not less than one and one-half his wage\" | registry:MW:overtime_premium_pct:52cad7c196d8 | Conversion: one and one-half times the wage = a 50% premium | Excluded: 2x for day-off and holiday overtime | Source scope: Three tiers exist: ordinary overtime at 1.5x, day-off overtime at 2x, holiday overtime at 2x normal hourly rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 14 calendar days -> 2.0 weeks"},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mra.mw/admin/storage/download_files/1767952247_NEW%20TAX%20MEASURES...pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:20.926+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Excess of K120,000,000 Over K10 million 40%\" | registry:MW:personal_income_tax_top_rate:62b645f722da | Source scope: Top marginal PAYE rate stated as 40% for income over K10 million annually/monthly threshold noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"probation_months","value_num":12,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.mw/images/documents/employment-act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:16.825+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the parties may agree on the duration of the probationary period: Provided that the period shall not, in any event, exceed twelve months\" | registry:MW:probation_months:52cad7c196d8 | Applies to: skilled workers; the Act sets a cap rather than a mandated duration | Source scope: Applies specifically to skilled workers; maximum probationary period cap only, not a mandated fixed duration. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/MW","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"retirement_age","value_num":50,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Malawi Pension Act 2010 — scheme-set 50-70; 50 statutory floor || no_government_figure:2026-09-17 (the Pension Act leaves the retirement age to conditions of service or fund rules within a 50 to 70 range, so there is no single statutory figure)"},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"severance_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.mw/images/documents/employment-act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:43.467+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"year but not exceeding ten years two week's wages for each completed year of continuous service Not less than ten years four week's wages for each completed year of continuous service\" | registry:MW:severance_weeks:52cad7c196d8 | Conversion: First Schedule to the Employment Act; already in weeks of wages. | Tenure ladder: 1y: 2 weeks; 5y: 10 weeks; 10y: 40 weeks (at ten years the higher band, four weeks a year, applies). Average of the three = 17.3 weeks. | Source scope: Excerpt shows tiered severance schedule (First Schedule) with weeks' wages per year of service by tenure band; full schedule with all bands not fully captured. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1e6c9802-d454-44a0-9f6e-b5735a639c2c","iso2":"MW","iso3":"MWI","country":"Malawi","field_key":"vat_rate","value_num":17.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mra.mw/admin/storage/download_files/1767952247_NEW%20TAX%20MEASURES...pdf","effective_date":"2025-12-31","verified_at":"2026-09-17T11:50:06.669+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Rate of valued added tax has been adjusted to 17.5%\" | registry:MW:vat_rate:62b645f722da | Source scope: Effective from 31 December 2025 per official notice, superseding prior 16.5% rate."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"annual_leave_days","value_num":8,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.malaysia.gov.my/en/topics/labour-law","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:16.377+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Annual Leave Less than 2 years of service: 8 days 2–5 years of service: 12 days More than 5 years of service: 16 days\" | registry:MY:annual_leave_days:c1cab44e8c53 | Tenure ladder: 12 days from two years and 16 from five; the entry tier is the value taken. | Excluded: The Employment Act 1955's principal scope is Peninsular Malaysia. | Source scope: Applies to employees under Employment Act 1955 (Peninsular Malaysia scope of principal Act); tiered by years of service, in days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.malaysia.gov.my/en/topics/labour-law","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:02.424+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Working Hours Employees are entitled to normal working hours not exceeding 45 hours per week.\" | registry:MY:avg_weekly_hours:c1cab44e8c53 | Applies to: Employment Act 1955, Peninsular Malaysia | Source scope: Statutory ordinary working hours cap under Employment Act 1955 (Peninsular Malaysia scope); stated directly in weekly hours, no conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"corporate_tax_rate","value_num":24,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hasil.gov.my/en/syarikat/kadar-cukai-syarikat/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:16.177+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Company other than the above category (24%)\" | registry:MY:corporate_tax_rate:7ba1fa5fd576 | Reduced rates: 15% on the first RM150,000 and 17% to RM600,000 for companies with paid-up capital at or below RM2.5 million and gross business income at or below RM50 million | Source scope: Tiered rates depend on paid-up capital and gross income thresholds; general company rate is 24%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"employee_ssc_rate","value_num":11.7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The PERKESO page covers SOCSO (0.5%) and EIS (0.2%) only. The EPF employee contribution, which is by far the largest Malaysian employee deduction, is a separate scheme not on this page.)"},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"employer_ssc_rate","value_num":14.45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-07-05T05:18:26.7451+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. [EB-838 PwC verify 2026-07-05: corroborated by PwC — EPF employer 12-13% + SOCSO (capped) + EIS 0.2%, ~14%. Confidence raised to high (dual-sourced ISSA + PwC).] || no_government_figure:2026-09-17 (Same page, same gap: SOCSO 1.75% and EIS 0.2% without EPF.)"},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.malaysia.gov.my/en/topics/labour-law","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:58.047+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maternity Leave 98 consecutive days, including rest days and public holidays.\" | registry:MY:maternity_leave_weeks:c1cab44e8c53 | Conversion: 98 consecutive days including rest days and public holidays / 7 = 14 weeks | Applies to: the Employment Act 1955 | Payment: not stated in the quoted text | Source scope: Stated in days (98) not weeks; conversion assumption needed; applies under Employment Act 1955 scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"min_wage_monthly","value_num":1200,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://jtksm.mohr.gov.my/sites/default/files/2023-03/3.%20Perintah%20Gaji%20Minimum%202022.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:10.204+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"City Council or Municipal Council area RM1,200\" | registry:MY:min_wage_monthly:ef312ceccd94 | Currency: MYR | Pay basis: monthly | Applies to: the City Council or Municipal Council area rate under the Minimum Wages Order 2022; domestic servants are excluded | Source scope: Minimum Wages Order 2022 gives monthly/daily/hourly rates by area (City/Municipal Council vs other); excludes domestic servants; dated 2022, current rate may have since changed nationally to a single rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"notice_weeks","value_num":6.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://jtksm.mohr.gov.my/sites/default/files/2023-11/Akta%20Kerja%201955%20%28Akta%20265%29_0.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:45.864+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(a) four weeks' notice if the employee has been so employed for less than two years on the date on which the notice is given; (b) six weeks' notice if he has been so employed for two years or more but less than five years on such date; (c) eight weeks' notice if he has been so employed for five years or more on such date\" | registry:MY:notice_weeks:c4d9d149dc0f | Conversion: Employment Act 1955 s. 12; already in weeks. | Tenure ladder: 1y: 4 weeks; 5y: 8 weeks; 10y: 8 weeks. Average of the three = 6.7 weeks. | Excluded: The Act covers Peninsular Malaysia; Sabah and Sarawak have their own ordinances. Domestic employees have a 14-day rule under s. 57. | Source scope: Employment Act 1955 applies to Peninsular Malaysia only; Sabah/Sarawak have separate labour ordinances; domestic employees have a distinct 14-day notice rule under s.57. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://jtksm.mohr.gov.my/sites/default/files/2023-11/Akta%20Kerja%201955%20%28Akta%20265%29.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:32.939+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employee shall be paid at a rate not less than one and half times his hourly rate of pay\" | registry:MY:overtime_premium_pct:c4d9d149dc0f | Conversion: one and a half times the hourly rate = a 50% premium | Applies to: Employment Act 1955, Peninsular Malaysia and Labuan | Excluded: rest-day and holiday overtime run higher, up to three times the hourly rate | Source scope: Applies to Peninsular Malaysia (and extended to Labuan) under the Employment Act 1955; different premium rates apply for holiday/rest-day overtime (e.g., three times hourly rate) which are additional exceptions not fully enumerated here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.malaysia.gov.my/en/topics/labour-law","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:52.8+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Paternity Leave 7 consecutive days, including rest days and public holidays.\" | registry:MY:paternity_leave_weeks:c1cab44e8c53 | Conversion: 7 consecutive days including rest days and public holidays / 7 = 1 week | Applies to: conditional on marriage and limited to 5 births | Payment: not stated in the quoted text | Source scope: Stated in days (7) not weeks; requires conversion; conditions include marriage and limited to 5 births. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hasil.gov.my/en/individu/kadar-cukai/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:21.791+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"J Exceeding 2,000,000 On the First 2,000,000 Next ringgit - 30 528,400\" | registry:MY:personal_income_tax_top_rate:d616db2f32c3 | Tax year: YA 2023-2025 | Source scope: Top marginal rate 30% for income exceeding RM2,000,000, YA 2023-2025. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://jtksm.mohr.gov.my/sites/default/files/2023-11/Akta%20Kerja%201955%20(Akta%20265).pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The government calendar capture surfaces three 2026 dates only. It is not the annual list, and state holidays vary.)"},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.kwsp.gov.my/en/w/article/retirement-age-planning-malaysia","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:45.979+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the minimum retirement age is set at 60\" | registry:MY:retirement_age:0ead1e6df6ff | Applies to: the Minimum Retirement Age Act 2012 | Source scope: Reflects Minimum Retirement Age Act 2012 statutory minimum retirement age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"70866917-c9d1-4ffd-b71c-e259a6397880","iso2":"MY","iso3":"MYS","country":"Malaysia","field_key":"severance_weeks","value_num":14.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://jtksm.mohr.gov.my/en/frequently-asked-questions/employees-retrenchment","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:46.254+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"10 days' salary for each year of service if the employee has served less than 2 years; 15 days' salary [for two to five years; 20 days' salary for five years or more]\" | registry:MY:severance_weeks:0b75fd202d93 | Conversion: Employment (Termination and Lay-Off Benefits) Regulations. Days of salary to weeks = days / 7. | Tenure ladder: 1y: 10 days = 1.4 weeks; 5y: 100 days = 14.3 weeks; 10y: 200 days = 28.6 weeks. Average of the three = 14.8 weeks. | Source scope: Severance stated in days' salary per year of service tiers (10/15/20 days), not weeks; requires unit conversion assumption for weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lra.gov.mv/wp-content/uploads/2020/07/Employment-Act-Unofficial-English-Translation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:13.804+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 30 (2026-01-01): no note recorded || \"upon completion of one year of employment, an employee is entitled to 30 days of paid annual leave\" | registry:MV:annual_leave_days:652eab253b19 | Conversion: 30 days, unqualified in the Act, converts to 22 working days (30 minus two weekend days per completed week). | Source scope: Entitlement accrues after one year of employment; expressed in calendar days (30 days) under Employment Act Section 39. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lra.gov.mv/wp-content/uploads/2020/07/Employment-Act-Unofficial-English-Translation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:00.964+00:00","unit_caveat":null,"scope_caveat":"statutory_maximum_not_ordinary","notes":"\"No employee shall be required to work more than 48 hours a week.\" | registry:MV:avg_weekly_hours:652eab253b19 | Source scope: This is the statutory maximum normal working hours per week (48 hours), the ordinary hours ceiling rather than a separately labeled 'average' figure; some exemptions apply to certain worksites/employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mira.gov.mv/Pages/View/ictcompanies","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:14.911+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Not exceeding MVR 500,000 0% More than MVR 500,000 15%\" | registry:MV:corporate_tax_rate:64e528ae397c | Ladder: 0% up to MVR 500,000, 15% above | Excluded: banks are taxed under separate provisions | Source scope: Applies to companies generally under the Income Tax Act; explicitly excludes banks, which are taxed under separate provisions not shown here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"employer_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://old.pension.gov.mv/en/scheme/maldives-retirement-pension-scheme-en","effective_date":"2009-05-13","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"Maldives Retirement Pension Scheme (MRPS) under the Maldives Pension Act (Law No. 8/2009): mandatory defined-contribution pension, 14% of pensionable wage split 7% employer + 7% employee. Per Pension Office: \"A minimum of 7% of the total 14% must be paid by the employer while the remaining 7% is paid by the employee.\" No separate private-sector health/unemployment/work-injury social insurance scheme. [verified 2026-07-04: MRPS (Pension Act 8/2009) confirmed (pension.gov.mv) — 7% employer of 14%; no other mandatory employer social-insurance scheme]"},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"maternity_leave_weeks","value_num":8.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lra.gov.mv/wp-content/uploads/2020/07/Employment-Act-Unofficial-English-Translation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:56.749+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Female employees shall be granted 60 (sixty) days of maternity leave upon submission of a medical certificate\" | registry:MV:maternity_leave_weeks:652eab253b19 | Conversion: 60 calendar days / 7 = 8.6 weeks | Payment: not stated in the quoted text | Ladder: a further 28 days with discretionary employer pay on medical certification | Source scope: Entitlement expressed in days (60), not weeks; requires unit-conversion assumption; additional 28-day leave available with discretionary employer pay under medical certification. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"min_wage_monthly","value_num":5700,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"MVR","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2022-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"notice_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lra.gov.mv/wp-content/uploads/2020/07/Employment-Act-Unofficial-English-Translation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:41.869+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(1) two weeks' notice for any person in employment for more than six months but less than one year; (2) one month's notice for any person in employment for more than one year but less than five years; (3) Two months' notice for any person in employment for more than five years\" | registry:MV:notice_weeks:652eab253b19 | Conversion: Employment Act s. 22. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 2 months = 8.7 weeks; 10y: 2 months = 8.7 weeks. One and five years fall between the bands as drafted, so the higher band is taken at each. Average of the three = 7.2 weeks. | Source scope: Notice periods tiered by length of service, expressed in weeks/months (2 weeks, 1 month, 2 months tiers); national scope under Employment Act Section 22; unofficial translation consolidated through Sept 2022 amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lra.gov.mv/wp-content/uploads/2019/08/Employment-Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:31.68+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee working overtime shall be paid 1 1/4 times his hourly working wage as over time\" | registry:MV:overtime_premium_pct:bac4350eafbc | Conversion: 1.25 times the hourly wage = a 25% premium | Excluded: 1.5x for Friday and public holiday overtime | Source scope: Two-tier premium: 1.25x for ordinary overtime, 1.5x for Friday/public holiday overtime, under Employment Act Section 37. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"parental_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lra.gov.mv/wp-content/uploads/2019/08/Employment-Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:58.573+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the mother or father of the new-born child may take unpaid leave for a maximum period of 1 (one) year\" | registry:MV:parental_leave_weeks:bac4350eafbc | Conversion: a maximum of 1 year x 52 weeks = 52 weeks | Applies to: either the mother or the father, under section 46, separate from maternity and paternity leave | Payment: unpaid | Source scope: Entitlement expressed in years (up to 1 year unpaid) rather than weeks; requires unit-conversion; this is a distinct additional parental leave entitlement (Section 46), separate from maternity/paternity leave. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lra.gov.mv/wp-content/uploads/2020/07/Employment-Act-Unofficial-English-Translation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:51.781+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Male employees are entitled to 3 days of paid leave on the occasion of the birth of a child.\" | registry:MV:paternity_leave_weeks:652eab253b19 | Conversion: 3 calendar days / 7 = 0.4 weeks | Payment: paid | Source scope: Entitlement expressed in days (3), not weeks; requires unit-conversion assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"personal_income_tax_top_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mira.gov.mv/Pages/View/FAQ_IncomeTax","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:20.492+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"More than MVR 2,400,000 15%\" | registry:MV:personal_income_tax_top_rate:6bdba2969580 | Source scope: Top marginal rate applies to annual taxable income above MVR 2,400,000 under the Income Tax Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lra.gov.mv/wp-content/uploads/2019/08/Employment-Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:16.408+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The employment agreement can specify a term of no more than 3 (three) months as the period during which an employee is subject to probation.\" | registry:MV:probation_months:bac4350eafbc | Source scope: States the statutory maximum probation period (3 months); actual duration is negotiable up to this cap; this copy of the Act may predate later amendments (a newer consolidated version exists at a different URL). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lra.gov.mv/wp-content/uploads/2020/07/Employment-Act-Unofficial-English-Translation.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:14.204+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"\"Public holiday\" shall mean Fridays, Day of Commemoration of the Birth of Prophet Mohamed, Day of Commemoration of the Maldives converting to Islam, Independence Day, National Day, First Day of Ramadan, Day of Eid-ul-Fitr, Victory Day, Republic Day, Hajj Day and Day of Eid-ul-Ad'ha.\" | registry:MV:public_holidays:652eab253b19 | Conversion: Ten named annual days. | Excluded: Fridays are the weekly rest, not an annual holiday. Ad hoc extra days declared each year are not in the statutory definition. | Source scope: Statutory definition list of recurring public holidays under Employment Act Section 97; does not capture ad hoc annual government holiday declarations (e.g., Presidency press release adding extra days), which may vary year to year. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pension.gov.mv/en/mrps","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:44.724+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The accumulated savings from contributions and investments are disbursed to members as pension payments upon reaching the pensionable age of 65 years.\" | registry:MV:retirement_age:76c03c34ee03 | Ladder: early withdrawal permitted at 55 | Source scope: Pensionable/statutory retirement age under the Pension Act for MRPS purposes; early withdrawal permitted at age 55. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"f62573a3-1bb5-43f0-852e-2c0ebb58101a","iso2":"MV","iso3":"MDV","country":"Maldives","field_key":"vat_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mira.gov.mv/Pages/View/gst","effective_date":"2025-07-01","verified_at":"2026-09-17T11:50:06.251+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"From 1 July 2025 onwards Sector GST rate General sector 8% Tourism sector 17%\" | registry:MV:vat_rate:981b65fb5d51 | Applies to: the general sector; the tourism sector is taxed at 17% under the same two-tier GST | Source scope: Maldives has a two-tier GST system (general vs tourism sector) rather than a single VAT rate; current rates effective from 1 July 2025 are shown."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"annual_leave_days","value_num":30,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://www.ilo.org/dyn/natlex/docs/WEBTEXT/32274/64878/F92MLI01.htm","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The capture gives the accrual-period equivalences and the minimum for young workers, but not the general rate of days per month that determines the entitlement.)"},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dgi.gouv.ml/les-types-dentreprises-et-les-regimes/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:12.411+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux de l'impot est fixe a 30 % du benefice realise ou a 1% du chiffre d'affaires annuel hors taxe realise en cas de\" | registry:ML:corporate_tax_rate:8cc0b1f7026f | Reduced rates: 3% of turnover under the synthetic regime below XOF 50 million; 25% for enterprises approved under the investment code | Excluded: an alternative minimum of 1% of annual turnover applies | Source scope: Standard IBIC/IS rate of 30% for real regime; synthetic regime taxed at 3% of turnover for small businesses (below 50M FCFA), investment code offers reduced 25% rate for approved enterprises. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"employee_ssc_rate","value_num":6.66,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"employer_ssc_rate","value_num":17.9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sgg-mali.ml/codes/mali-code-du-itravail-1992.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:53.091+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Toute femme enceinte a droit a un conge de maternite de 14 semaines. Ce conge commence six semaines avant la date presumee\" | registry:ML:maternity_leave_weeks:76d086ba6201 | Payment: not stated in the quoted text | Source scope: Private-sector Labour Code provision (14 weeks); consolidated current version status uncertain given listed amendments (2003, 2011, 2017, 2019). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"min_wage_monthly","value_num":40000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dgi.gouv.ml/CGI/#_Toc504511754","effective_date":"2016-01-01","verified_at":"2026-09-17T12:37:06.753+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"taux horaire : 230,77 FCFA - taux mensuel : 40.000 FCFA\" | registry:ML:min_wage_monthly:32cbd24e5cbd | Currency: XOF | Pay basis: monthly | Source scope: Decree n°2015-363 SMIG both hourly and monthly rates given (40,000 FCFA/month from 2016); dated 2015 decree embedded in CGI text, current 2022 D.86-10 category table (40,000-49,000) is consistent but currentness of the 2015 SMIG figure vs later revisions uncertain."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"overtime_premium_pct","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sgg-mali.ml/codes/mali-code-du-itravail-1992.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:28.405+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"10 % du salaire reel global rapportant a l'execution du travail, lorsqu'elle se situe de jour de la 41e heure a la 48e heure\" | registry:ML:overtime_premium_pct:76d086ba6201 | Ladder: 10% from the 41st to the 48th daytime hour, then 25%, 50% and 100% by band and day type | Source scope: Rates vary by hour band and day type (10%, 25%, 50%, 100%); source is a labour code copy with amendments referenced but consolidated currentness uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks || no_government_figure:2026-09-17 (the quoted 7 days applies to civil servants under the 2026 public service statute; the Labour Code provision is not in the capture)"},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"personal_income_tax_top_rate","value_num":37,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dgi.gouv.ml/CGI/#_Toc504511754","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:17.638+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"au-dela de 3.494.130 : 37 %\" | registry:ML:personal_income_tax_top_rate:32cbd24e5cbd | Source scope: Top marginal ITS rate of 37% shown for income above threshold; currentness of this CGI excerpt version uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sgg-mali.ml/codes/mali-code-du-itravail-1992.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:13.523+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"peut cependant etre plus longue dans la limite, renouvellement compris, d'un maximum de 6 mois\" | registry:ML:probation_months:76d086ba6201 | Source scope: Maximum probation period is 6 months including renewal; base duration equals notice period (not separately quantified here). Currentness of consolidated version uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/ML","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"retirement_age","value_num":62,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sgg-mali.ml/JO/2019/mali-jo-2019-21.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:41.908+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"depasser l'age de 62 ans du travailleur. Pour les travailleurs du secteur prive, classes aux categories B, C, D et E\" | registry:ML:retirement_age:ea767fc54efe | Ladder: 62 for category A private-sector workers and 60 for categories B to E; voluntary early retirement at 57 or 55 | Source scope: Applies to private-sector workers by category (up to 62 years for category A, 60 for B-E); also states voluntary early retirement ages (57/55) for private-sector workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30bfb9d8-24c0-44de-84af-c9f8d49d669b","iso2":"ML","iso3":"MLI","country":"Mali","field_key":"severance_weeks","value_num":9.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"annual_leave_days","value_num":24,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dier.gov.mt/en/services/employment-conditions/leave/vacation-leave/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:12.017+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Every employee with a 40-hour working week is entitled to paid annual leave of at least the equivalent in hours of four weeks and thirty-two hours (192 hours)\" | registry:MT:annual_leave_days:ef881bd13deb | Conversion: 192 hours on the 40-hour, five-day week the entitlement is defined against is eight hours a day, so 24 working days. | Source scope: Entitlement expressed in weeks/hours (based on 40-hour week), not days; conversion to a day-count requires an explicit assumption about daily hours. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dier.gov.mt/en/services/employment-conditions/wages/overtime/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:59.92+00:00","unit_caveat":null,"scope_caveat":"overtime_threshold_not_ordinary_hours","notes":"\"paid one and a half times the normal rate for work carried out in excess of a 40 week, averaged over a 4 week period\" | registry:MT:avg_weekly_hours:ce67d800908a | Excluded: the maximum average is 48 hours | Source scope: Statement is embedded in overtime rules referencing the 40-hour week baseline and 48-hour maximum average; no standalone statutory ordinary hours page supplied. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"corporate_tax_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mtca.gov.mt/business-tax/corporate/corporate_tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:14.091+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maltese companies are subject to corporate tax at the rate of 35% on their worldwide income and capital gains\" | registry:MT:corporate_tax_rate:a66e0cd94724 | Excluded: the imputation refund system reduces the effective rate for many shareholders | Source scope: Standard rate stated; refund system under imputation regime affecting effective rate is mentioned but not detailed with figures. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"employee_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The Class 1 table gives weekly euro amounts by wage category rather than a rate; only one category is expressed as a percentage and the captured line is a euro-amount row.)"},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"employer_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same table, same reason.)"},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"income_tax_brackets","value_num":null,"value_text":"4 bands, 0%–35% (2025)","value_jsonb":[{"to":12000,"from":0,"rate":0},{"to":16000,"from":12001,"rate":15},{"to":60000,"from":16001,"rate":25},{"to":null,"from":60001,"rate":35}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:51.359+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"0 12,000 0% 0 12,001 16,000 15% 1,800 16,001 60,000 25% 3,400 60,001 and over 35% 9,400\" | registry:MT:income_tax_brackets:2ec5422a93be | Currency: EUR | Tax year: 2025 | Residence basis: individuals | Source scope: Table is dated 2025; a newer 2026 table may exist and was not supplied. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dier.gov.mt/en/services/employment-conditions/leave/maternity-leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:55.862+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A pregnant employee can resort to maternity leave for an uninterrupted period of eighteen (18) weeks\" | registry:MT:maternity_leave_weeks:c763473b3d16 | Payment: the first 14 weeks are paid by the employer; the remainder falls under the Social Security Act | Source scope: Only first 14 weeks paid by employer; remainder subject to Social Security Act benefit rules not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"min_wage_monthly","value_num":993.47,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dier.gov.mt/en/services/employment-conditions/wages/national-minimum-wage/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:08.795+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For 2026, the national minimum wage per week of whole-time employees is EUR229.44\" | registry:MT:min_wage_monthly:8e5519fdfb09 | Currency: EUR | Pay basis: weekly | Conversion: EUR 229.44 per week x 4.33 weeks per month = EUR 993.47 | Tax year: 2026 | Excluded: sectoral Wage Regulation Orders may set higher minimums | Source scope: Rate given in weekly (and hourly for part-time) units, not monthly; sectoral WROs may set higher minimums; explicit conversion policy needed to derive monthly figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"notice_weeks","value_num":7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dier.gov.mt/en/services/employment-conditions/termination-of-employment/notice-period/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:14:01.014+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For more than one month but not more than six months-one week; For more than six months but not more than two years-two weeks; For more than two years but not more than four years-four weeks; For more than four years but not more than seven years-eight weeks; For more than seven years, an additional 1 week for every subsequent year of service or part thereof up to a maximum of twelve weeks\" | registry:MT:notice_weeks:e08be72b329e | Conversion: Already in weeks. | Tenure ladder: 1y: 2 weeks; 5y: 8 weeks; 10y: 8 + 3 = 11 weeks. Average of the three = 7.0 weeks. | Excluded: Technical, administrative, executive and managerial roles may agree longer periods; capped at twelve weeks. | Source scope: Longer notice for technical/managerial roles may be agreed contractually beyond statutory table. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dier.gov.mt/en/services/employment-conditions/wages/overtime/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:30.865+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"shall be paid one and a half times the normal rate for work carried out in excess of a 40 week\" | registry:MT:overtime_premium_pct:ce67d800908a | Conversion: one and a half times the normal rate = a 50% premium | Excluded: many sectors have their own rate under a Wage Regulation Order | Source scope: This is the National Standard rate; many sectors have different overtime rates set by their specific Wage Regulation Order. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"parental_leave_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dier.gov.mt/en/services/employment-conditions/leave/parental-leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:57.952+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Parental leave entitlement is of four (4) months per parent until the child reaches the age of eight (8) years\" | registry:MT:parental_leave_weeks:698bc85768a1 | Conversion: 4 months per parent x 4.33 weeks = 17.3 weeks | Applies to: until the child reaches 8 | Payment: 8 weeks of the entitlement are paid | Source scope: Entitlement expressed in months (4), with paid portion further broken into weeks (8 weeks paid); units require conversion assumption for weeks total. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dier.gov.mt/en/services/employment-conditions/leave/paternity-leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:50.958+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The paternity leave is of ten (10) working days, to be taken immediately after the birth or the adoption of the child\" | registry:MT:paternity_leave_weeks:859a5932c749 | Conversion: 10 working days / 5 working days per week = 2 weeks | Applies to: to be taken immediately after the birth or adoption | Payment: not stated in the quoted text | Source scope: Entitlement expressed in working days (10), not weeks; conversion requires explicit day-to-week assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:19.587+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"60,001 and over 35% 9,400\" | registry:MT:personal_income_tax_top_rate:2ec5422a93be | Tax year: 2025 | Source scope: Table dated 2025; current-year rate not confirmed in supplied excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"probation_months","value_num":12,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-mt/work-in-malta/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. No overtime premium rate stated in excerpt; probation maximum is 12 months for technical/executive/managerial staff earning at least double minimum wage, 6 months standard; 12 used as statutory maximu Sections consulted: https://wageindicator.org/ai/en-mt/work-in-malta/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-mt/work-in-malta/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-mt/work-in-malta/labour-law/annual-leave-and-holidays/ || no_government_figure:2026-09-17 (the quoted rule governs fixed-term contracts (two months of probation per six months of contract); the indefinite-contract duration is not in the excerpt)"},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dier.gov.mt/en/services/employment-conditions/national-and-public-holidays/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:12.611+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"There are fourteen paid holidays in a year.\" | registry:MT:public_holidays:9e7b9bc72a15 | Source scope: Payment on holidays depends on applicable Wage Regulation Order or National Standard; no regional/subnational variation noted for Malta (single jurisdiction). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:43.93+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"who have not yet attained retirement age of 65 years, and who are in insurable employment\" | registry:MT:retirement_age:a24fa6441ca9 | Ladder: may vary by birth-year cohort under pension reform transitional rules | Source scope: Retirement age may vary by birth-year cohort under pension reform transitional rules not detailed in this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"08167d0a-9937-48a5-a803-f29e97bd3724","iso2":"MT","iso3":"MLT","country":"Malta","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mtca.gov.mt/business-tax/vat1/vat-compliance/vat-rates/vat-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:05.404+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"taxable at a standard VAT rate of 18%. However, Maltese VAT law provides for a zero rate\" | registry:MT:vat_rate:ddbb4451e4fb | Reduced rates: 12%, 7%, 5% and 0% | Source scope: Reduced rates (12%, 7%, 5%, 0%) mentioned but not itemized by good/service category in this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"employee_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://rmiparliament.org/cms/images/LEGISLATION/PRINCIPAL/1990/1990-0075/1990-0075_4.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:52.564+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"from March 6, 2017, and thereafter 8%\" | registry:MH:employee_ssc_rate:d76bd0e89e3f | Assessable base: Wages under the Marshall Islands Social Security retirement fund. | Excluded: The Health Fund levy is a separate contribution not on this page. | Source scope: Worker's Retirement Fund contribution rate; Health Fund portion (3.5%) is a separate additional levy per rmissa.net. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"employer_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://rmiparliament.org/cms/images/LEGISLATION/PRINCIPAL/1990/1990-0075/1990-0075_4.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:52.974+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"from March 6, 2017, and thereafter 8%\" | registry:MH:employer_ssc_rate:d76bd0e89e3f | Assessable base: Wages under the Marshall Islands Social Security retirement fund. | Excluded: The Health Fund levy is separate. | Source scope: Applies to employer contributions to Social Security retirement fund; Health Fund contribution rate is separate and covered in another source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"income_tax_brackets","value_num":null,"value_text":"2 bands, 8%–12% (2025)","value_jsonb":[{"to":10400,"from":0,"rate":8},{"to":null,"from":10401,"rate":12}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mof.gov.mh/press-release-march-6-2025/","effective_date":"2025-01-01","verified_at":"2026-09-17T12:41:49.253+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"8% tax rate upon the first $10,400 of annual Wages and Salaries ii) 12% tax rate upon annual Wages and Salaries greater than $10,400\" | registry:MH:income_tax_brackets:7a950e6d04c3 | Currency: USD | Tax year: 2025 | Residence basis: wages and salaries; an exemption threshold of $8,320 applies | Source scope: Applies to Wages and Salaries tax under the Income Tax Act as amended 2025; exemption threshold of $8,320 also noted."},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"maternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"min_wage_monthly","value_num":692.8,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://rmiparliament.org/cms/library/public-laws-by-years/54-2024.html?download=699:pl-2024-13-minimum-wage-amendment-act-2024","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:06.354+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The minimum wage for every employee of the Government of the Marshall Islands or any private employer shall be four dollars ($4.00)\" | registry:MH:min_wage_monthly:ce4c907c389a | Currency: USD | Pay basis: hourly | Conversion: USD 4.00 per hour x 40 hours per week x 4.33 weeks per month = USD 692.80; the hours assumption is stated here because the law states none | Source scope: Rate is stated as an hourly wage with a schedule of future hourly increases through Oct 2027; no monthly figure given and no stated conversion policy (e.g., hours/week assumption) to derive a monthly amount. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"personal_income_tax_top_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mof.gov.mh/press-release-march-6-2025/","effective_date":"2025-01-01","verified_at":"2026-09-17T12:00:16.767+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"12% tax rate upon annual Wages and Salaries greater than $10,400\" | registry:MH:personal_income_tax_top_rate:7a950e6d04c3 | Source scope: Applies to wages/salaries tax; top marginal rate is 12% per this 2025 amendment."},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://rmiparliament.org/cms/?view=article&id=130:important-public-holidays&catid=87","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:14.856+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"SCHEDULE January 1 - New Years Day March 1 - Nuclear Victims Remembrance Day Friday immediately before Easter Sunday - Good Friday May 1 Constitution Day First Friday in July - Fisherman's Day First Friday in September - Dri-jerbal Day Last Friday in September - Manit Day November 17 - President's Day First Friday in December - Gospel Day December 25 - Christmas Day\" | registry:MH:public_holidays:acab44c2b75e | Conversion: The Schedule names 10 annual days. | Excluded: General Election Day falls only in an election year. | Source scope: National holiday schedule per Nitijela parliament page; a differing 2026 calendar list (with a Constitutional Convention holiday) appears on pscrmi.net, so exact current-year composition may vary; does not confirm employer obligation to grant paid leave. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"retirement_age","value_num":63,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rmissa.net/faqs/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:41.486+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the normal retirement age is now fixed at 63 years\" | registry:MH:retirement_age:8046c970ca23 | Applies to: the Social Security normal retirement age | Source scope: Applies to normal retirement age for Social Security retirement benefits eligibility, not necessarily a general mandatory employment retirement age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c42477fb-0cab-41ee-9c0b-5e27cf05ab69","iso2":"MH","iso3":"MHL","country":"Marshall Islands","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"annual_leave_days","value_num":25,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://martinique.deets.gouv.fr/sites/martinique.deets.gouv.fr/IMG/pdf/aet_seasonal_workers_what_are_your_rights_vweb.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:18.252+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"All employees are entitled to 2.5 days of paid vacation per month of actual work.\" | registry:MQ:annual_leave_days:0029f855ffc7 | Conversion: 2.5 jours ouvrables a month is 30 a year on the French six-day measure, which is five weeks, or 25 working days on a five-day week. | Source scope: Entitlement expressed as 2.5 days/month (=~30 days/year); document targets seasonal agricultural workers in Martinique specifically, and is undated in excerpt so currentness cannot be confirmed; conversion to fixed annual day count requires an explicit assumption. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"avg_weekly_hours","value_num":35,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://martinique.deets.gouv.fr/sites/martinique.deets.gouv.fr/IMG/pdf/aet_seasonal_workers_what_are_your_rights_vweb.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:58.686+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The legal working time is 35 hours per week (maximum 10 hours per day, and 48 hours per week, unless otherwise agreed).\" | registry:MQ:avg_weekly_hours:0029f855ffc7 | Source scope: Statutory ordinary hours (35h/week) stated in a Martinique-targeted guidance document for seasonal workers; document undated in excerpt, general French Labour Code rule likely applies uniformly but publication currentness cannot be confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots.gouv.fr/international-professionnel/tax4busines","effective_date":"2022-01-01","verified_at":"2026-09-17T11:55:12.839+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard rate of corporate income tax is 25% for all companies, for financial years commencing on or after 1 January 2022\" | registry:MQ:corporate_tax_rate:de4ff4f1cf81 | Applies to: the French national rate; the captured page does not itself name Martinique | Source scope: National (metropolitan/general France) rate stated; page does not specifically confirm application to Martinique or mention any DOM-specific corporate tax variation; page last substantively updated 2024."},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ameli.fr/assure/droits-demarches/famille/maternite-paternite-adoption/duree-du-conge-maternite/conge-maternite-salariee","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:55+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Vous attendez votre premier enfant 6 semaines 10 semaines 16 semaines\" | registry:MQ:maternity_leave_weeks:bc59811c1e78 | Conversion: 6 weeks prenatal plus 10 postnatal for a first child = 16 weeks | Payment: daily maternity allowances from the Assurance Maladie | Ladder: varies by number of children and multiple births | Source scope: National French statutory maternity leave table (weeks) applying to salaried employees; varies by number of children/multiple births as shown in table; applies to Martinique as part of French social security system. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"min_wage_monthly","value_num":1867.02,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/actualites/A18916","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:07.963+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ces montants s'appliquent en metropole, en Guadeloupe, en Guyane, en Martinique, a La Reunion, a Saint-Barthelemy, a Saint-Martin et a Saint-Pierre-et-Miquelon\" | registry:MQ:min_wage_monthly:42911d9eb469 | Currency: EUR | Pay basis: monthly | Applies to: the page names Martinique among the territories the amounts apply to | Source scope: Figures given as hourly and monthly gross/net SMIC amounts explicitly applicable to Martinique; monthly figure directly stated (1 867,02 € gross), no conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://martinique.deets.gouv.fr/sites/martinique.deets.gouv.fr/IMG/pdf/aet_seasonal_workers_what_are_your_rights_vweb.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:29.835+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"you are entitled to an increase of your pay of at least 25% for the first 8 hours of overtime worked in the same week\" | registry:MQ:overtime_premium_pct:0029f855ffc7 | Ladder: 25% for the first 8 hours, 50% thereafter | Source scope: Overtime premium percentages stated in Martinique-targeted guidance; general Labour Code default rates (25%/50%) apply nationally unless collective agreement provides otherwise; document currentness uncertain (undated in excerpt). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"paternity_leave_weeks","value_num":3.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ameli.fr/assure/droits-demarches/famille/maternite-paternite-adoption/conge-paternite-accueil-enfant","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:49.715+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"25 jours (samedi, dimanche et jour ferie compris) pour la naissance d'un enfant ; 32 jours pour une naissance multiple.\" | registry:MQ:paternity_leave_weeks:2b2657b2fda3 | Conversion: 25 calendar days including weekends and holidays / 7 = 3.6 weeks | Payment: daily allowances from the Assurance Maladie | Ladder: 32 days for a multiple birth | Source scope: Duration given in calendar days (25/32), not weeks; explicit unit conversion policy needed to express as weeks; applies nationally including Martinique. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"probation_months","value_num":2,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://entreprendre.service-public.gouv.fr/vosdroits/F1643?lang=en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:14.768+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The duration maximum legal of the initial trial period of a CDI is 2 months.\" | registry:MQ:probation_months:d0aae820df9e | Applies to: the French Labour Code, applying in Martinique; supervisors and executives have longer periods | Source scope: National French Labor Code rule applying to Martinique as a DOM; figure is for standard 'employee or worker' category, other categories (supervisors/executives) have longer periods per table not fully excerpted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F24496","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:18.643+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Outre-mer Tableau - Dates des fêtes légales en 2026 Jour de l'An Lundi de Pâques Journée internationale des travailleurs Victoire 1945 Ascension Lundi de Pentecôte Fête nationale Assomption Toussaint Armistice 1918 Noël. En plus des fêtes légales nationales, le jour de la commémoration de l'abolition de l'esclavage est un jour férié dans les Drom ... Martinique 22 mai\" | registry:MQ:public_holidays:d7b71a8e4cb2 | Conversion: Eleven national fêtes légales plus the 22 May abolition commemoration that applies in Martinique is 12. | Source scope: Page covers public-sector (fonction publique) holiday calendar with an explicit Martinique-specific additional holiday (22 May, abolition of slavery) alongside the national legal holidays; private-sector page (F2405) confirms similar Outre-mer variation applies broadly. Employer obligation to grant paid leave varies by sector/collective agreement per rule guidance elsewhere. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"retirement_age","value_num":64,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://martinique.msa.fr/lfp/age-depart-taux-plein","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:42.7+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"L'age legal est fixe a 64 ans pour les actifs nes a partir du 1er janvier 1969.\" | registry:MQ:retirement_age:f79e89e27e71 | Ladder: 64 for those born from 1 January 1969; the full-rate age is 67 | Source scope: MSA (agricultural scheme) page specific to Martinique; general legal retirement age applies nationally to salaried/non-salaried agricultural workers; full-rate age (67) and generational transition table also present. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f56862cd-b3b0-445f-a4eb-ef676462c463","iso2":"MQ","iso3":"MTQ","country":"Martinique","field_key":"vat_rate","value_num":8.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.douane.gouv.fr/fiche/tva-dans-les-dom","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:04.548+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Taux reduit : 2,10 % Taux normal : 8,5 % a compter du 1er avril 2000\" | registry:MQ:vat_rate:aa7704869a3f | Reduced rates: 2.1% | Source scope: Explicitly covers Guadeloupe/Martinique/Réunion special VAT rates (8.5% standard, 2.1% reduced) distinct from mainland; page last updated 2019, currentness of rates uncertain given later BOFiP amendments referenced elsewhere. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"annual_leave_days","value_num":18,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/68212/MRT68212.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The captured rate sits inside a sectoral collective convention annex in the labour-law compendium, not in the Labour Code's own provision, and the registry scope records that.)"},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://msgg.gov.mr/codes/mauritanie-recueil-16-droit-du-travail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:59.097+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Dans toutes les entreprises non agricoles, la duree legale du travail ne peut exceder quarante heures par semaine et huit heures par jour\" | registry:MR:avg_weekly_hours:4950907f4466 | Applies to: non-agricultural enterprises; agriculture is set on an annual basis by arrete | Source scope: Applies to non-agricultural enterprises; separate rules apply for agricultural enterprises (annual hour limit, seasonal/regional weekly determination by arrêté) not detailed in this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://impots.gov.mr/DGI/ar/particuliers/calendrier_obligations_paiement.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:13.251+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Corporate tax (IS) tax rate 25% of net taxable profit or 2% of taxable income\" | registry:MR:corporate_tax_rate:e8cdccb04724 | Excluded: an alternative minimum of 2% of taxable income applies, varying by regime | Source scope: Base rate is 25% with alternative minimum computations varying by tax regime (normal/intermediate/transport/fishing sectors). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The captured table is the CNAM health-insurance split alone; the general CNSS scheme's employee share is not itemised in the capture.)"},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"employer_ssc_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same table, same limit: CNAM only, and the 14% CNSS scheme elsewhere in the document is not split by payer.)"},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 98 calendar days -> 14.0 weeks"},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"min_wage_monthly","value_num":3000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"MRU","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2022-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured provision sets an hourly SMIG whose numeric value is outside the window, and agriculture has its own rate)"},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"paternity_leave_weeks","value_num":0.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 1 calendar days -> 0.1 weeks || no_government_figure:2026-09-17 (the quoted one day comes from a collective agreement annex on family-event leave, not the Labour Code's general rule)"},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://impots.gov.mr/DGI/ar/particuliers/calendrier_obligations_paiement.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:18.711+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Salaries and wages tax - ITS tax rates 15%, 25% and 40%\" | registry:MR:personal_income_tax_top_rate:e8cdccb04724 | Residence basis: salary income under the ITS schedule | Source scope: Top marginal ITS rate of 40% identified for salary income; other tax categories on same page have different specific rates. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.fonctionpublique.gov.mr/ar/node/1188","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:15.172+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a period of six months for every worker\" | registry:MR:probation_months:3e6658ea3c71 | Ladder: 6 months for ordinary workers, 12 for workers resident abroad or hired as cadres | Source scope: Base maximum is 6 months for ordinary workers, but 12 months applies for workers residing abroad or hired as cadres/executives; exceptions noted in same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"public_holidays","value_num":4,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/MR","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The list is in the same collective-convention annex, and the registry scope records that a 2026 decree instituting two further paid holidays exists outside the capture.)"},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"retirement_age","value_num":63,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.fonctionpublique.gov.mr/ar/node/980","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:43.107+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"ziyadat sinn al-taqa'ud li-tusbih 63 sana\" | registry:MR:retirement_age:5ab01662c724 | Applies to: stated in a ministry news release rather than the pension law text | Source scope: Ministry news release stating retirement age raised to 63; applies broadly per the article's context (workers/civil servants) but not a direct citation of the pension law text; other supplied code excerpt shows different age thresholds (55 for pension d'ancienneté condition) suggesting possible category-specific variation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"severance_weeks","value_num":7.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=MRT&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The percentages quoted come from a collective-agreement annex and the registry records that it may be sector-specific rather than the Labour Code rule.)"},{"country_id":"c5a85f23-6979-4045-9b73-a59bd8fb1200","iso2":"MR","iso3":"MRT","country":"Mauritania","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-07","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the page lists 0%, 16% and 18% without saying which supplies each rate applies to, so the standard rate cannot be identified)"},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.govmu.org/Documents/Legislations/THE%20WORKERS%20RIGHTS%20Act%202019/Consolidated%20Version%20of%20the%20Workers'%20Rights%20Act%202019%20as%20at%207%20September%202020.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:13.011+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"shall be entitled, during each subsequent period of 12 months while he remains in continuous employment, to 20 working days' annual leave\" | registry:MU:annual_leave_days:4e501f2818ed | Conversion: Already working days; no conversion. | Source scope: Expressed in working days (20), plus additional 2 days and monthly accrual provisions; based on 2020 consolidated version, a later 2025 consolidated version exists which may have amendments not shown here. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.govmu.org/Documents/Legislations/THE%20WORKERS%20RIGHTS%20Act%202019/A%20Consolidated%20Version%20of%20the%20Workers%27%20Rights%20Act%202019%20as%20at%209%20August%202025.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:00.553+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the normal working week for every worker, other than a part-time worker or garde malade shall consist of 45 hours\" | registry:MU:avg_weekly_hours:9458cd6c9631 | Excluded: part-time workers and garde malade have different arrangements | Source scope: Statutory normal working week; garde malade and part-time workers have different arrangements (garde malade 12-hour shift days). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mra.mu/index.php/business/corporate-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:14.501+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Companies engaged in export of goods : 3% (w.e.f 01 July 2017) Others : 15%\" | registry:MU:corporate_tax_rate:59157356d4b6 | Reduced rates: 3% for companies exporting goods; partial exemptions of 80% and 95% apply to specified income | Source scope: Standard rate 15% with reduced 3% rate for exporters and various partial exemptions (80%/95%) for specified income types not itemized here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"employee_ssc_rate","value_num":2.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The CSG employee rate is bracket-dependent (1.5% up to Rs 50,000 and 3% above) and the separate 1% NSF share is on another schedule, so the page states no single rate.)"},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"employer_ssc_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The employer side spans NPF/CSG, NSF and the training levy across separate schedules with category variants; no total is stated.)"},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"income_tax_brackets","value_num":null,"value_text":"3 bands, 0%–20% (2026)","value_jsonb":[{"to":500000,"from":0,"rate":0},{"to":1000000,"from":500001,"rate":10},{"to":null,"from":1000001,"rate":20}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mra.mu/index.php/employers/paye","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:51.813+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"First Rs 500,000 0% Next Rs 500,000 10% Remainder 20%\" | registry:MU:income_tax_brackets:176b8443b8e8 | Currency: MUR | Tax year: 2026 | Residence basis: individuals, PAYE bands | Source scope: PAYE bracket table as published; individual income tax may have additional Fair Share Contribution surcharge above Rs12m threshold noted separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.govmu.org/Documents/Legislations/THE%20WORKERS%20RIGHTS%20Act%202019/A%20Consolidated%20Version%20of%20the%20Workers%27%20Rights%20Act%202019%20as%20at%209%20August%202025.pdf","effective_date":"2025-08-09","verified_at":"2026-09-17T12:24:56.325+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A female worker shall, on production of a medical certificate, be entitled to 16 weeks' maternity leave on full pay\" | registry:MU:maternity_leave_weeks:9458cd6c9631 | Payment: full pay | Source scope: 16 weeks is the current figure (as at 9 August 2025 consolidated version), superseding the earlier 14-week figure found in the 2020 version; additional entitlements for multiple/premature births noted."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"min_wage_monthly","value_num":16500,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.govmu.org/Documents/Legislations/NWCC/8_The%20National%20Minimum%20Wage%20(Amendment)%20Regulations%202024.pdf","effective_date":"2024-01-01","verified_at":"2026-09-17T12:37:09.199+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the national minimum wage of every worker, other than a part-time worker, shall be 16,500 rupees per month\" | registry:MU:min_wage_monthly:8f090d27b080 | Currency: MUR | Pay basis: monthly | Excluded: part-time workers are computed under the Schedule | Source scope: National statutory minimum wage in rupees per month effective 1 Jan 2024; part-time workers computed differently per Schedule; possible later amendments not confirmed as current."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.govmu.org/Documents/Legislations/THE%20WORKERS%20RIGHTS%20Act%202019/A%20Consolidated%20Version%20of%20the%20Workers%27%20Rights%20Act%202019%20as%20at%209%20August%202025.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:41.057+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the length of the notice to be given under subsection (1) shall not be less than 30 days\" | registry:MU:notice_weeks:9458cd6c9631 | Conversion: Workers' Rights Act 2019. Days to weeks = 30 / 7 = 4.3. The minimum does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Migrant-worker repatriation notice is twenty working days; the excluded worker categories in s. 3 are outside the Act. | Source scope: Statutory minimum notice is expressed in days (30 days), not weeks; a unit conversion assumption (e.g., 30 days ≈ 4.3 weeks) would be needed. Also subject to exceptions (e.g., migrant worker repatriation notice of 20 working days) and does not apply to certain excluded worker categories under s.3. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.govmu.org/Documents/Legislations/THE%20WORKERS%20RIGHTS%20Act%202019/Consolidated%20Version%20of%20the%20Workers'%20Rights%20Act%202019%20as%20at%207%20September%202020.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:31.283+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"in excess of 45 hours or such lesser number of agreed hours of work in any week\" | registry:MU:overtime_premium_pct:4e501f2818ed | Conversion: 1.5 times the basic rate = a 50% premium | Excluded: 2x for public holiday work, 3x for certain 4-day week arrangements | Source scope: Standard overtime premium is 1.5x; public holiday work is 2x (or 3x for certain 4-day week arrangements per 2025 version); based on 2020 version, but consistent language also found in 2025 consolidated version. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"paternity_leave_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labour.govmu.org/Documents/Legislations/THE%20WORKERS%20RIGHTS%20Act%202019/A%20Consolidated%20Version%20of%20the%20Workers%27%20Rights%20Act%202019%20as%20at%209%20August%202025.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:51.357+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the male worker shall be entitled to a paternity leave of 4 consecutive weeks with pay\" | registry:MU:paternity_leave_weeks:9458cd6c9631 | Payment: with pay | Source scope: Applies to adoption case in excerpt shown; general paternity leave entitlement section context implies same duration but full section 53 text not fully shown. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mra.mu/index.php/employers/paye","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:20.036+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Remainder 20%\" | registry:MU:personal_income_tax_top_rate:176b8443b8e8 | Excluded: a 15% Fair Share Contribution applies above MUR 12 million of income | Source scope: Standard top marginal rate is 20%, but a separate 15% Fair Share Contribution surcharge applies above Rs12 million income threshold, effectively raising top burden; page mentions this in same text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"public_holidays","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pmo.govmu.org/Communique/GN_No._611-Amendment_to_Public_Holidays_2026.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:13.405+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"REPUBLIC OF MAURITIUS PUBLIC HOLIDAYS--2026 (AMENDED) New Year Thursday 01 January New Year Friday 02 January Abolition of Slavery Sunday 01 February Thaipoosam Cavadee Sunday 01 February Maha Shivaratree Sunday 15 February Chinese Spring Festival Tuesday 17 February Independence Day and Republic Day Thursday 12 March Ugaadi Thursday 19 March Eid-Ul-Fitr Saturday 21 March Labour Day Friday 01 May Assumption of the Blessed Virgin Mary Saturday 15 August Ganesh Chaturthi Tuesday 15 September Arrival of Indentured Labourers Monday 02 November Divali Sunday 08 November Christmas Friday 25 December\" | registry:MU:public_holidays:5755a80e2c4e | Conversion: The amended 2026 general notice lists 15 holidays. | Source scope: National official public holiday calendar for 2026 (amended), lists 15 named holidays; is a government gazette notice, not necessarily a guarantee of paid leave for all employers; date-dependent movable festivals subject to moon-sighting confirmation. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.govmu.org/socialsecurity/?page_id=839","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:44.321+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"SRB is payable to every citizen residing in Mauritius provided that he has (i) reached retirement age (65)\" | registry:MU:retirement_age:cdc1fb729913 | Excluded: pension contributions cease at 70 | Source scope: Retirement age defined for social security retirement benefit purposes (65); final retirement age for pension contribution cessation is 70 per separate MRA guide; general statutory retirement age for employment termination not separately confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"severance_weeks","value_num":4.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The three months per twelve months of employment is the remedy where a COURT finds the termination unjustified, not the severance due on a lawful redundancy.)"},{"country_id":"f1212226-cb81-46f7-818a-56f4675e1c91","iso2":"MU","iso3":"MUS","country":"Mauritius","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mra.mu/26-vat","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:05.821+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The rate of VAT is 15%.\" | registry:MU:vat_rate:69bf859a17ad | Source scope: Standard VAT rate; zero-rated and exempt categories exist but not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"47c2fade-dd9d-4751-8183-6403f7b35b61","iso2":"YT","iso3":"MYT","country":"Mayotte","field_key":"employee_ssc_rate","value_num":6.29,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/cotisations-employeurs-mayotte.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:26:46.848+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Vieillesse 5,54 % dans la limite de 3 022 € en 2026 Maladie-maternité 0,75 % sur la totalité du salaire\" | registry:YT:employee_ssc_rate:6edf4d79cf41 | Assessable base: Salaire, with the vieillesse line capped at EUR 3,022 a month in 2026. Mayotte's own scheme, not the metropolitan one. | Components: Vieillesse 5.54% + maladie-maternité 0.75% = 6.29%. | Excluded: Other employee lines on the URSSAF Mayotte table are outside the quoted passage and are not summed in. | Source scope: Employee contribution rates specific to Mayotte scheme, listed with ceilings. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"47c2fade-dd9d-4751-8183-6403f7b35b61","iso2":"YT","iso3":"MYT","country":"Mayotte","field_key":"employer_ssc_rate","value_num":24.27,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.urssaf.fr/accueil/outils-documentation/taux-baremes/cotisations-employeurs-mayotte.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:26:47.263+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taux patronaux applicables au 1er janvier 2026 Cotisations et contributions Taux Vieillesse 9,90 % dans la limite de 3 022 € en 2026 Maladie-Maternité 5,80 % sur la totalité du salaire Allocations familiales 5,40 % dans la limite de 3 022 € en 2026 ... Contribution patronale au dialogue social 0,016 % sur la totalité du salaire Chômage 2,80 % dans la limite de 4 728 € en 2026 AGS Dans la limite de 4 728 € en 2026 : 0,25 % ... Fnal (effectif de moins de 50 salariés) 0,10 % dans la limite de 3 022 € en 2026\" | registry:YT:employer_ssc_rate:6edf4d79cf41 | Assessable base: Salaire, with per-line ceilings of EUR 3,022 or EUR 4,728 a month in 2026. Mayotte's own scheme. | Components: Vieillesse 9.90% + maladie-maternité 5.80% + allocations familiales 5.40% + chômage 2.80% + AGS 0.25% + dialogue social 0.016% + Fnal 0.10% = 24.27%. | Excluded: Accidents du travail is set by risk class and versement mobilité by commune, so neither has a single rate; vocational training is stated without a figure in the quoted passage. | Source scope: Full detailed table of employer contribution rates specific to Mayotte territorial scheme. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"47c2fade-dd9d-4751-8183-6403f7b35b61","iso2":"YT","iso3":"MYT","country":"Mayotte","field_key":"min_wage_monthly","value_num":1449.93,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mayotte.gouv.fr/Actualites/Communiques-de-presse/Communiques-de-presse-2026/Revalorisation-du-SMIC-a-Mayotte-au-1er-juin-2026","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:30.618+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 449,93 EUR brut par mois, contre 1 415,05 EUR, soit une progression de 34,88 EUR\" | registry:YT:min_wage_monthly:ea0ad41f5a7c | Currency: EUR | Pay basis: monthly | Applies to: the Mayotte-specific SMIC, gross | Source scope: Mayotte-specific SMIC figure explicitly stated in monthly gross terms; also gives hourly rate 9,56€. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"47c2fade-dd9d-4751-8183-6403f7b35b61","iso2":"YT","iso3":"MYT","country":"Mayotte","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mayotte.deets.gouv.fr/sites/mayotte.deets.gouv.fr/IMG/pdf/application_du_code_du_travail_a_mayotte_au_1er_janvier_2018.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:52.395+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Les HS accomplies au-dela de 35 H sont majorees a 25 % pour les 8 premieres et a 50 % pour les suivantes\" | registry:YT:overtime_premium_pct:834d121f1232 | Ladder: 25% for the first 8 hours, 50% thereafter; a negotiated rate may run between 10% and 25% | Source scope: This is the default (supplétif) rate applicable absent a collective agreement; negotiated rates can range between 10% and 25% per the same document; document dated 2018, current validity uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"47c2fade-dd9d-4751-8183-6403f7b35b61","iso2":"YT","iso3":"MYT","country":"Mayotte","field_key":"retirement_age","value_num":62,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cssm.fr/page/ma-pension-de-retraite","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:11.285+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"L'age minimum pour beneficier de la retraite : entre 60 et 62 ans selon votre generation.\" | registry:YT:retirement_age:3656555643c9 | Ladder: between 60 and 62 depending on birth generation | Source scope: Range depends on birth generation; specific age-by-cohort table not included in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"47c2fade-dd9d-4751-8183-6403f7b35b61","iso2":"YT","iso3":"MYT","country":"Mayotte","field_key":"severance_weeks","value_num":5.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mayotte.deets.gouv.fr/sites/mayotte.deets.gouv.fr/IMG/pdf/application_du_code_du_travail_a_mayotte_au_1er_janvier_2018.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:26:47.683+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1/4 de mois de salaire par année d'ancienneté pour les 10 premières années ; 1/3 de mois de salaire par année d'ancienneté à partir de\" | registry:YT:severance_weeks:834d121f1232 | Conversion: A quarter of a month per year up to ten years, a third beyond. Months to weeks = months x 4.33. | Tenure ladder: 1y: 0.25 month = 1.1 weeks; 5y: 1.25 months = 5.4 weeks; 10y: 2.5 months = 10.8 weeks. Average of the three = 5.8 weeks. | Excluded: The source is a 2018 ministry slide deck and the registry records its currency against later reforms as unclear. | Source scope: Original unit is months of salary per year of service (statutory legal minimum severance indemnity), not weeks; requires conversion policy. Document dated 2018 slideshow, current version/validity unclear given later reforms. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"47c2fade-dd9d-4751-8183-6403f7b35b61","iso2":"YT","iso3":"MYT","country":"Mayotte","field_key":"vat_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots.gouv.fr/professionnel/questions/quels-sont-les-differents-taux-de-tva-applicables-dans-les-dom","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:25.577+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la TVA n'est provisoirement pas applicable dans les departements de la Guyane et de Mayotte\" | registry:YT:vat_rate:31343ee912b1 | Applies to: VAT is provisionally not applicable in Mayotte; this is a recorded absence | Source scope: Explicitly states VAT is not applicable in Mayotte (unlike other DOMs which have stated rates); this is a rule specific to Mayotte's territorial scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.mx/profedet/articulos/conoce-tus-derechos-laborales-23554","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:15.194+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Cuando se cumpla un año de servicios, se tendrá derecho a 12 días de vacaciones por lo menos. A partir del segundo año de servicios y por cada año subsecuente, aumentará en 2 días las vacaciones\" | registry:MX:annual_leave_days:9f43a6fa24c0 | Tenure ladder: Two extra days a year to 20, then two more every five years; the entry-level entitlement is the value taken. | Source scope: Base entitlement after one year of service; increases progressively with seniority as described in the same excerpt (up to 20 days, then +2 per 5 years). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.mx/cms/uploads/attachment/file/156203/1044_Ley_Federal_del_Trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:01.807+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"La duracion maxima de la jornada sera: ocho horas la diurna, siete la nocturna y siete horas y media la mixta\" | registry:MX:avg_weekly_hours:f984b3b4c09a | Conversion: 8 hours for the daytime shift x 6 days a week under article 61 of the Ley Federal del Trabajo = 48 hours | Ladder: 8 hours daytime, 7 night, 7.5 mixed | Source scope: Statutory ordinary daily hours given (8/7/7.5 by shift type), not weekly; requires an explicit daily-to-weekly conversion assumption (e.g., x6 days per Art.61); reform date DOF 12-06-2015 may not be most current. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.mx/cms/uploads/attachment/file/850659/Dato-2_ISR.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:15.769+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Las personas morales deben aplicar la tasa del 30%\" | registry:MX:corporate_tax_rate:2ec8c36c61f9 | Source scope: Applies to general corporate taxpayers (personas morales, régimen general); document currentness not clearly indicated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"employee_ssc_rate","value_num":1.42447,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 2.5% is described as approximate and belongs to the digital-platform-worker reform, not the general IMSS scheme.)"},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"employer_ssc_rate","value_num":10.818528,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 16.6% is a computed AVERAGE from a 2019 IMSS actuarial report that varies with the wage level, and it excludes INFONAVIT. An average is not a statutory rate.)"},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":11.750395}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured monthly tariff breaks off after four bands)"},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.mx/cms/uploads/attachment/file/156203/1044_Ley_Federal_del_Trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:57.576+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Disfrutaran de un descanso de seis semanas anteriores y seis posteriores al parto\" | registry:MX:maternity_leave_weeks:f984b3b4c09a | Conversion: 6 weeks before plus 6 weeks after = 12 weeks | Payment: not stated in the quoted text | Ladder: 8 weeks post-partum where the child is born with a disability | Source scope: Standard maternity leave is six weeks before and six weeks after birth (12 weeks total); extended to 8 weeks post-partum for children born with disabilities per same article; document reform date (DOF 12-06-2015) may not reflect most recent amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"min_wage_monthly","value_num":8190.4,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.mx/conasami/es/articulos/se-publican-en-el-diario-oficial-de-la-federacion-los-salarios-minimos-vigentes-a-partir-del-1-de-enero-de-2026","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:09.59+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"sera de 315.04 pesos por jornada diaria de trabajo\" | registry:MX:min_wage_monthly:2532afa6659b | Currency: MXN | Pay basis: daily | Conversion: MXN 315.04 a day x 26 days a month = MXN 8,190.40; 26 is the standard monthly working-day basis, stated here because the decree states none | Excluded: the Zona Libre de la Frontera Norte has a higher rate | Source scope: Rate given as daily wage (pesos/jornada diaria), not monthly; separate higher rate applies in Zona Libre de la Frontera Norte; explicit daily-to-monthly conversion policy needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"overtime_premium_pct","value_num":100,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.mx/cms/uploads/attachment/file/156203/1044_Ley_Federal_del_Trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:32.53+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Las horas de trabajo extraordinario se pagaran con un ciento por ciento mas del salario que corresponda a las horas de la jornada\" | registry:MX:overtime_premium_pct:f984b3b4c09a | Ladder: 100% up to 9 overtime hours a week, 200% beyond under article 68 | Source scope: Base overtime premium is 100% extra pay up to 9 hours/week; hours beyond 9/week paid at 200% extra per Article 68, a tiered rule; reform date DOF 12-06-2015 may not be most current. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"parental_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted 5 working days is the paternity entitlement, already recorded as paternity_leave_weeks)"},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.mx/stps/prensa/tienen-padres-trabajadores-derecho-a-cinco-dias-de-licencia-por-paternidad?idiom=es","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:52.192+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"otorgar un permiso de paternidad de cinco dias laborales con goce de sueldo a los hombres trabajadores\" | registry:MX:paternity_leave_weeks:cdba12600ba8 | Conversion: 5 working days / 5 working days per week = 1 week | Payment: with pay | Source scope: Entitlement stated in working days (5 days), not weeks; requires conversion assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.mx/cms/uploads/attachment/file/850659/Dato-2_ISR.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:21.36+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"las tasas son variables con un limite inferior del 1.92% y un limite superior del 35%\" | registry:MX:personal_income_tax_top_rate:2ec8c36c61f9 | Source scope: General SAT informational sheet stating the 35% top marginal ISR rate for individuals; document date/version not clearly current. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"probation_months","value_num":1,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.mx/cms/uploads/attachment/file/156203/1044_Ley_Federal_del_Trabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:17.249+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"podra establecerse un periodo a prueba, el cual no podra exceder de treinta dias\" | registry:MX:probation_months:f984b3b4c09a | Conversion: 30 days / 30 = 1 month | Ladder: 180 days for managerial, technical and specialised roles | Source scope: General cap is 30 days; extends to 180 days for managerial/technical/specialized roles per same article; document reform date (DOF 12-06-2015) may not reflect the most recent amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"public_holidays","value_num":7,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.mx/profedet/articulos/dias-de-descanso-obligatorio-2025","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:15.786+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El artículo 74 de la Ley Federal del Trabajo señala los siguientes días de descanso obligatorio: I. El 1o. de enero; II. El primer lunes de febrero en conmemoración del 5 de febrero; III. El tercer lunes de marzo en conmemoración del 21 de marzo; IV. El 1o. de mayo; V. El 16 de septiembre VI. El tercer lunes de noviembre en conmemoración del 20 de noviembre; ... VIII. El 25 de diciembre\" | registry:MX:public_holidays:1479f77392bc | Conversion: Seven of the article's days fall every year. | Excluded: Fraction VII (1 October) recurs only every six years at the presidential handover, and fraction IX is the electoral day set by electoral law. | Source scope: National statutory list of mandatory rest days under LFT Art. 74, applicable federally; page titled 'Días de Descanso Obligatorio 2025' so a 2026 update may exist; also includes a sexennial election-linked holiday. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.imss.gob.mx/empresas-personas-trabajadoras-plataformas-digitales","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:45.564+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"cesantia: 60 anos; vejez: 65 anos o mas, con 750 semanas en 2021\" | registry:MX:retirement_age:9c171776527e | Ladder: 65 for vejez and 60 for cesantia en edad avanzada | Source scope: Ages relate to IMSS old-age (vejez, 65) and unemployment-in-old-age (cesantía, 60) pension eligibility; contribution week requirement figure (750 in 2021) is dated with stated annual increments toward 1000 weeks, so currentness of the weeks figure is uncertain though ages themselves are the standing statutory ages. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"severance_weeks","value_num":22,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The capture gives the three months of the constitutional indemnity but not the twenty days per year of service that goes with it, so the tenure ladder cannot be built.)"},{"country_id":"03fdc56d-7d58-452b-9424-fb735f55680f","iso2":"MX","iso3":"MEX","country":"Mexico","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.diputados.gob.mx/LeyesBiblio/pdf/LIVA.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:07.089+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El impuesto se calculara aplicando a los valores que senala esta Ley, la tasa del 16%\" | registry:MX:vat_rate:f2b5b1770441 | Reduced rates: 8% in the border region under a separate decree | Source scope: Federal general VAT rate is 16%; a reduced 8% border-region rate applies via separate decree; document's last reform shown is DOF 12-11-2021, currentness of most recent version uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"75de07fe-6436-4d67-af7a-0d60d74d5c11","iso2":"FM","iso3":"FSM","country":"Micronesia","field_key":"employee_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://fsmlaw.org/fsm/code/title53/T53_Ch09.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:34.232+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"with respect to wages paid after June 30, 2000, the rate shall be six percent\" | registry:FM:employee_ssc_rate:2620a6558d14 | Assessable base: Wages under the FSM Social Security Act, title 53 chapter 9, nationally. | Excluded: The capture confirms no rate change after June 2000 but the schedule itself ends there. | Source scope: National FSM Social Security employee tax rate; final tier stated as 6% after June 30, 2000, currentness of rate since 2000 not confirmed | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"75de07fe-6436-4d67-af7a-0d60d74d5c11","iso2":"FM","iso3":"FSM","country":"Micronesia","field_key":"employer_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://fsmlaw.org/fsm/code/title53/T53_Ch09.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:34.636+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"with respect to wages paid after June 30, 2000, the rate shall be six percent\" | registry:FM:employer_ssc_rate:2620a6558d14 | Assessable base: Wages under the FSM Social Security Act; the employer excise tax matches the employee tax. | Excluded: The schedule ends at June 2000. | Source scope: National FSM Social Security employer excise tax rate; final tier stated as 6% after June 30, 2000 with no confirmation of subsequent changes | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"75de07fe-6436-4d67-af7a-0d60d74d5c11","iso2":"FM","iso3":"FSM","country":"Micronesia","field_key":"maternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 0 calendar days -> 0.0 weeks || no_government_figure:2026-09-17 (the quoted 8 weeks applies to FSM national government employees only)"},{"country_id":"75de07fe-6436-4d67-af7a-0d60d74d5c11","iso2":"FM","iso3":"FSM","country":"Micronesia","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The thirty days quoted are a Chuuk State public-service reduction-in-force rule, not a national or private-sector obligation.)"},{"country_id":"75de07fe-6436-4d67-af7a-0d60d74d5c11","iso2":"FM","iso3":"FSM","country":"Micronesia","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"75de07fe-6436-4d67-af7a-0d60d74d5c11","iso2":"FM","iso3":"FSM","country":"Micronesia","field_key":"public_holidays","value_num":5,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fsmlaw.org/fsm/code/title01/t01ch06.htm","effective_date":"2026-09-12","verified_at":"2026-09-16T23:40:30.853+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The following days shall be observed as national holidays throughout the Federated States of Micronesia: (1) the first day of January ... New Year's Day; (2) the tenth day of May ... Federated States of Micronesia Day; (3) the third day of November ... Independence Day; (4) the twenty-fifth day of December ... Christmas Day; and (5) the twenty-fourth day of October ... United Nations Day.\" | registry:FM:public_holidays:3ea708ab2a8e | Excluded: States such as Kosrae and Chuuk observe additional state holidays; section 603 confines the national government to these five. | Source scope: National holiday list is fixed at 5 days by national statute; states such as Kosrae and Chuuk observe additional state-specific holidays as shown in other supplied sources, causing regional variation || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"75de07fe-6436-4d67-af7a-0d60d74d5c11","iso2":"FM","iso3":"FSM","country":"Micronesia","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"annual_leave_days","value_num":28,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/64896/MDA-64896%20(as%20amended).pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The captured figures (32 or 40 calendar days) are the extended entitlement for persons with disabilities. The general statutory minimum is not in the capture.)"},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"corporate_tax_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-06-24","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"employee_ssc_rate","value_num":9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"employer_ssc_rate","value_num":24,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ism.gov.md/ro/pagini/informatii-utile-angajat-13757","effective_date":"2026-09-12","verified_at":"2026-09-17T01:28:03.255+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"angajatorul plătește aceleași contribuții sociale, 29% pentru autoritățile/instituțiile bugetare și 24% pentru sectorul privat\" | registry:MD:employer_ssc_rate:687fb95efd81 | Assessable base: Payroll in the private sector; budget-funded authorities and institutions are at 29%. | Excluded: The page does not separate the social from the medical insurance component. | Source scope: Gives budgetary (29%) vs private sector (24%) employer contribution rates; does not break out separate social vs medical insurance components. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"maternity_leave_weeks","value_num":166.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 1165 calendar days -> 166.4 weeks"},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"min_wage_monthly","value_num":6300,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnas.gov.md/en/node/568","effective_date":"2026-01-01","verified_at":"2026-09-17T12:37:05.155+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the minimum wage in the country was set at 6,300 lei, effective January 1, 2026\" | registry:MD:min_wage_monthly:53a8b57adceb | Currency: MDL | Pay basis: monthly | Source scope: National monthly minimum wage figure stated directly; no hourly conversion needed."},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"parental_leave_weeks","value_num":156,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://social.gov.md/comunicare/comunicate/intrebarea-saptamanii-durata-concediului-de-ingrijire-a-copilului-pana-la-varsta-de-3-ani-este-influentata-de-optiunea-de-achitare-a-indemnizatiei-lunare-pe-care-o-aleg/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:56.651+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Concediul pentru ingrijirea copilului se acorda pana la implinirea varstei de trei ani a copilului\" | registry:MD:parental_leave_weeks:5d7f0235255e | Conversion: until the child reaches three years = 3 x 52 weeks = 156 weeks | Payment: paid at 60% then 30%, or 90%, or a flat MDL 1,000, depending on the option chosen | Source scope: Duration expressed as up to child's age of 3 years rather than in weeks; payment-rate options (60/30%, 90%, or flat 1000 lei) also detailed but require conversion for a weeks-based field. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"paternity_leave_weeks","value_num":2.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnas.gov.md/ro/servicii/servicii/indemnizatii/indemnizatie-paternala","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:47.082+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Indemnizatia paternala se acorda pentru o perioada de 15 zile calendaristice pentru fiecare copil nou-nascut sau adoptat\" | registry:MD:paternity_leave_weeks:7e3c87f9c32e | Conversion: 15 calendar days / 7 = 2.1 weeks | Payment: a paternity indemnity | Source scope: Duration stated in calendar days (15 days), not weeks; unit conversion needed for the required weeks field. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"personal_income_tax_top_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sfs.md/ro/pagina/cet18","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:15.442+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"sa o impoziteze conform prevederilor art.15 lit.a) din Codul fiscal (12%)\" | registry:MD:personal_income_tax_top_rate:5ea7d6a82584 | Source scope: Rate cited for capital gains taxation context; Moldova uses a flat personal income tax rate of 12% generally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ism.gov.md/ro/pagini/informatii-utile-angajat-13757","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:12.263+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"acestuia i se poate stabili o perioada de proba de cel mult 6 luni\" | registry:MD:probation_months:687fb95efd81 | Excluded: 30 calendar days for unskilled workers; 15 or 30 days for fixed-term contracts | Source scope: Also specifies exception of 30 calendar days for unskilled workers and shorter periods (15/30 days) for fixed-term contracts; general rule applies nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/64896/MDA-64896%20(as%20amended).pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"retirement_age","value_num":63,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnas.gov.md/ro/servicii/servicii/pensii/pensie-pentru-limita-de-varsta","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:40.274+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2026 63 ani 62 ani\" | registry:MD:retirement_age:e9ba5dfea8eb | Ladder: 63 for men; 62 for women in 2026, rising to 63 by 2028 | Tax year: 2026 | Source scope: Table shows a staged schedule of retirement ages by year and sex (men 63, women gradually rising to 63 by 2028); women's age for 2026 is 62. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"severance_weeks","value_num":15,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c2affb51-9e79-475f-a4e2-814a16740816","iso2":"MD","iso3":"MDA","country":"Moldova","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-06-24","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (only the reduced 8% rate for medical devices is in the quoted text; the standard rate is referenced but not stated)"},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"annual_leave_days","value_num":25,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legimonaco.mc/tnc/loi/1956/07-26-619","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:12.44+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a droit à un congé dont la durée est déterminée à raison de deux jours et demi ouvrables par mois de travail sans que la durée du congé exigible puisse excéder trente jours ouvrables\" | registry:MC:annual_leave_days:cd531ecef5ae | Conversion: Jours ouvrables are a six-day measure, so the 30-day ceiling is five weeks, which is 25 working days on a five-day week. | Source scope: Rate expressed as 2.5 working days per month of service (max 30 working days/year); law text shows amendments through 1982 but current consolidated status not fully confirmed in excerpt. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"avg_weekly_hours","value_num":39,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legimonaco.mc/tnc/loi/1963/03-16-739","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:56.209+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le salarie est remunere, pour l'ensemble de la periode de reference, sur la base de trente-neuf heures de travail par semaine\" | registry:MC:avg_weekly_hours:c8265200d7e3 | Excluded: some sectors have equivalence regimes of 40 to 50 hours under arrete ministeriel 60-004 | Source scope: Statutory ordinary hours base is 39 hours/week; note some sectors have different equivalence regimes (e.g., 40-50 hours) per arrêté ministériel n° 60-004, which modifies effective ordinary-hours thresholds for those sectors. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://monentreprise.gouv.mc/en/themes/accounting-obligations-and-tax/tax/other-taxes-and-duties/corporate-income-tax","effective_date":"2022-01-01","verified_at":"2026-09-17T11:55:10.761+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"25% for financial years commencing on or after 1 January 2022\" | registry:MC:corporate_tax_rate:81ab18e65f57 | Applies to: firms generating more than 25% of turnover outside Monaco | Source scope: Applies only to firms with more than 25% turnover generated outside Monaco; administrative offices taxed on a different fixed reduced basis."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"employee_ssc_rate","value_num":6.85,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The Monaco employee side runs across several schemes (CAR, CMRC, assurance chômage) on separate lines with their own bases and caps; the page states no total.)"},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"employer_ssc_rate","value_num":23.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same page: CCSS, CAR, CMRC and unemployment each carry their own employer rate and cap, with a separate household-employer regime, and no total is stated.)"},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legimonaco.mc/tnc/loi/1969/07-17-870","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:52.27+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La femme salariee a le droit d'interrompre le travail pendant une periode qui commence huit semaines avant la date presumee de l'accouchement\" | registry:MC:maternity_leave_weeks:81ce68d52578 | Conversion: 8 weeks before plus 10 weeks after = 18 weeks | Payment: not stated in the quoted text | Ladder: longer for multiple births or families with two or more children under article 5-1 | Source scope: Base entitlement is 8 weeks pre-natal + 10 weeks post-natal (18 weeks total); extended periods apply for multiple births or families with two or more children per Article 5-1. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"min_wage_monthly","value_num":2080.39,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legimonaco.mc/tnc/autre-texte-reglementaire/2026/05-26-2026-8","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:04.744+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taux mensuel (SMIC mensuel X 169 h) + de 18 ans 2.080,39 EUR\" | registry:MC:min_wage_monthly:efec3bcda0c2 | Currency: EUR | Pay basis: monthly | Applies to: workers over 18, on the 169-hour month the circular itself uses | Source scope: Circular gives both hourly (12.31€) and monthly (2,080.39€ for 169h/month) SMIC rates by age bracket; monthly figure derived from stated hourly rate x hours, no independent conversion needed since monthly value explicitly stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"notice_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legimonaco.mc/tnc/loi/1963/03-16-729@2003.01.04/","effective_date":"1963-03-16","verified_at":"2026-07-04T03:37:52.827214+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Loi n. 729 du 16/03/1963 Art. 7 (mod. Loi 843/1968): ancienneté >6 months = 1 month notice; >2 years = 2 months (or 1 month + special indemnity). 1y:4.33w, 5y:8.66w, 10y:8.66w -> avg 7.2. Quote: \"si l'anciennete au service d'un meme employeur est superieure a deux annees ininterrompues ... soit a un delai-conge d'une duree de deux mois\". (Severance/indemnite de congediement, Loi 845/1968, references neighbouring-region custom rather than a fixed statutory formula, so severance_weeks is not inserted.) [verified 2026-07-04: Loi 729/1963 confirmed (natlex/legimonaco) — >6mo=1mo, >2yr=2mo for non-cadre; 3mo band only for cadres]"},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legimonaco.mc/jurisprudence/tribunal-travail/2025/03-04-30836","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:27.58+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"ces heures devaient etre reglees et donner lieu a une majoration de 25 % pour les 8 premieres heures et de 50 % pour les suivantes\" | registry:MC:overtime_premium_pct:7d0c90047d02 | Applies to: stated in a 2025 tribunal judgment applying the rules then in force under ordonnance-loi 677 | Ladder: 25% for the first 8 hours, 50% thereafter | Source scope: Rate cited in a 2025 tribunal judgment applying 'article 8 de l'ordonnance-loi n° 677' (a 1959 ordinance-law); the judgment reflects rules 'alors en vigueur' for the specific period at issue, so the currently applicable text/version of that provision is not independently confirmed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"paternity_leave_weeks","value_num":3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://monservicepublic.gouv.mc/en/themes/employment/employees/leave-and-leave-sharing/paternity-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:46.659+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"21 consecutive calendar days for a single birth 28 calendar days for multiple births\" | registry:MC:paternity_leave_weeks:7fda571e7fab | Conversion: 21 consecutive calendar days / 7 = 3 weeks | Payment: not stated in the quoted text | Ladder: 28 calendar days for multiple births or where there are already two or more children | Source scope: Duration expressed in calendar days (21 or 28) rather than weeks; must be taken within four months of birth. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"personal_income_tax_top_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://monservicepublic.gouv.mc/thematiques/fiscalite/informations-sur-la-fiscalite/informations-generales/la-fiscalite-monegasque","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:14.933+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"l'absence de tout impot sur le revenu resulte d'une ordonnance prise en 1869 par le Prince Charles III\" | registry:MC:personal_income_tax_top_rate:2a73a1072b8a | Applies to: Monaco levies no income tax on residents; French nationals are taxed under French rules by the 1963 convention | Source scope: Applies to Monegasques and residents generally; French nationals under the 1963 convention are taxed under French rules, so no single top rate applies uniformly to all residents. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legimonaco.mc/tnc/loi/1963/03-16-729@2003.01.04/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:11.853+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"un mois pour le personnel remunere au mois. Dans tous les cas, l'engagement a l'essai ne peut exceder trois mois\" | registry:MC:probation_months:dabd50246475 | Ladder: six days for hourly-paid workers and one month for monthly-paid absent a contract or collective agreement; the absolute cap is three months | Source scope: Default duration varies by pay type (six days for hourly workers, one month for monthly-paid) absent contractual or collective agreement provision; absolute cap is three months. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legimonaco.mc/tnc/loi/1966/02-18-798/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:12.844+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Sont jours fériés : la fête du Prince régnant, le premier jour de l'an, les jours de Sainte-Dévote, le lundi de Pâques, du premier mai, de l'Ascension, du lundi de Pentecôte, de la Fête-Dieu, de l'Assomption, de la Toussaint, de l'Immaculée-Conception et de la Noël.\" | registry:MC:public_holidays:0b092e61b733 | Conversion: The article names 12 days. | Source scope: Law enumerates 12 statutory public holidays nationally (no regional variation as Monaco is a single jurisdiction); Sunday-falling special holidays shift to following Monday per Article 1 second paragraph. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legimonaco.mc/tnc/loi/1947/06-27-455/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:39.861+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ce droit s'ouvre a l'age de soixante-cinq ans\" | registry:MC:retirement_age:3b1b92ec77b2 | Applies to: the salaried workers' CAR scheme | Ladder: early retirement at 60 or 55 under stated conditions | Source scope: Applies to salaried workers' pension scheme (CAR); early retirement conditions (age 60 or 55) also noted as exceptions in same law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"severance_weeks","value_num":8.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legimonaco.mc/tnc/loi/1968/06-27-845/index.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:49.928+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"l'employeur est tenu au paiement d'une indemnité de licenciement égale à autant de journées de salaire que le travailleur compte de mois de service\" | registry:MC:severance_weeks:c53618733a53 | Conversion: One day's salary per month of service = 12 days a year. Days of wage to weeks = days / 7. | Tenure ladder: 1y: 0 weeks (the indemnity requires two years' uninterrupted service, stated in Article 1 of the same law); 5y: 60 days = 8.6 weeks; 10y: 120 days = 17.1 weeks. Average of the three = 8.6 weeks. | Excluded: Capped at six months' salary; not due for serious misconduct. | Source scope: Formula only applies when dismissal is not for a valid reason; capped at six months of salary; separate congédiement indemnity for 2+ years' seniority references regional comparator rates rather than a fixed formula. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fe1785d2-1ff7-4b77-9c6e-fc02e7dd269d","iso2":"MC","iso3":"MCO","country":"Monaco","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://monentreprise.gouv.mc/thematiques/obligations-legales-et-fiscalite/fiscalite/la-taxe-sur-la-valeur-ajoutee-tva/tva","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:01.996+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux normal de 20 % Le taux reduit est de 10 %, a l'exception des produits de premiere necessite (5.5%)\" | registry:MC:vat_rate:702bece037f3 | Reduced rates: 10%, and 5.5% for basic necessities | Source scope: VAT rates mirror French rates per the customs union; multiple reduced rates exist for different goods/services categories. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legalinfo.mn/en/edtl/16532053891911","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:16.052+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Unless otherwise stated in law, the basic period of an annual leave shall be 15 working days.\" | registry:MN:annual_leave_days:1464a8e9f5f2 | Conversion: Already working days; no conversion. | Tenure ladder: Additional days accrue with tenure; the basic period is the value taken. | Excluded: 20 working days for employees under 18 and employees with disabilities. | Source scope: Basic entitlement 15 working days (not calendar days); additional days accrue with tenure (3-14 extra working days) and for minors/disabled (20 days) per same article. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legalinfo.mn/en/edtl/16532053891911","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:57.654+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"84.1. The hours of ordinary work per week shall not exceed 40 hours.\" | registry:MN:avg_weekly_hours:1464a8e9f5f2 | Excluded: 30 hours for minors; the weekly maximum including overtime is 56 | Source scope: Statutory ordinary weekly hours (40) directly stated; separate limits exist for minors (30h) and total weekly maximum including overtime (56h). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-06-08","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"employee_ssc_rate","value_num":11.8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"employer_ssc_rate","value_num":12.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"maternity_leave_weeks","value_num":17.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legalinfo.mn/en/edtl/16532053891911","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:53.944+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Pregnancy and maternity leave for 120 days shall be mandatory to a mother.\" | registry:MN:maternity_leave_weeks:1464a8e9f5f2 | Conversion: 120 calendar days / 7 = 17.1 weeks | Payment: not stated in the quoted text | Ladder: 140 days for twins | Source scope: Duration expressed in days (120, or 140 for twins), not weeks; conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"min_wage_monthly","value_num":792000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mlsp.gov.mn/eng/content/detail/1828","effective_date":"2025-04-01","verified_at":"2026-09-17T12:37:07.152+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The minimum wage will increase from 660,000 MNT to 792,000 MNT, effective April 1, 2025.\" | registry:MN:min_wage_monthly:be91d1e20caf | Currency: MNT | Pay basis: monthly | Excluded: mining, construction and road transport may differ under separate regulations | Source scope: National monthly minimum wage announcement; sector-specific rates (mining, construction, road transport) may differ via separate regulations not shown."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legalinfo.mn/en/edtl/16532053891911","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:54.984+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The employment relations shall be terminated at least 30 days after the notice.\" | registry:MN:notice_weeks:1464a8e9f5f2 | Conversion: Labour Code art. 81, termination and mass layoff. Days to weeks = 30 / 7 = 4.3. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Notice for other termination types is not confirmed in the capture. | Source scope: Notice period stated in days (30) for mass layoff/termination under Article 81; units are days not weeks, conversion assumption needed; general notice for other termination types not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legalinfo.mn/en/edtl/16532053891911","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:28.822+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"he/she shall receive pay in an amount equal to 1.5 times or more his/her average salary\" | registry:MN:overtime_premium_pct:1464a8e9f5f2 | Conversion: 1.5 times average salary = a 50% premium | Excluded: 1.2x night work, 2x public holiday work | Source scope: Rate varies by circumstance: 1.5x overtime/weekend, 1.2x night work, 2x public holiday work per Article 109. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"paternity_leave_weeks","value_num":1.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legalinfo.mn/en/edtl/16532053891911","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:48.701+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employer shall grant at least 10 days of leave with pay in an amount equal to his/her average salary of such period\" | registry:MN:paternity_leave_weeks:1464a8e9f5f2 | Conversion: 10 calendar days / 7 = 1.4 weeks | Payment: paid at the average salary for the period | Source scope: Duration expressed in days (minimum 10 days), not weeks; conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legalinfo.mn/en/edtl/16532053891911","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:13.941+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The term of a probationary employment contract must be 3 months at most, which may be extended once for 3 months at most upon mutual agreement\" | registry:MN:probation_months:1464a8e9f5f2 | Excluded: extendable once by a further 3 months by mutual agreement; seasonal and temporary replacement contracts are excluded | Source scope: National statutory maximum probation period; excludes certain contract types (seasonal, temporary replacement) per same article. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/MN","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (Article 76 as captured carries a revoked subparagraph and two overlapping Naadam entries giving three and five days for the same holiday. The registry scope records the consolidated list needs verifying; the capture cannot settle the count.)"},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Mongolia men 60 (women 55)"},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"severance_weeks","value_num":11.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=MNG&yr=2026","effective_date":"2026-01-01","verified_at":"2026-08-30T00:45:31.301191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice period is 1 month for all tenures (≥6 months) for economic dismissal. Severance uses minimum statutory amounts per bracket (1, 3, 4 months at 1, 5, 10 years). Law states 'one or more months' et || no_government_figure:2026-09-17 (The severance runs from one to four months by tenure band and the capture carries only the first band (6 to 24 months of service), so the 5- and 10-year rungs cannot be read.)"},{"country_id":"d5f9be0e-3423-4772-8bd9-ce74446d2b67","iso2":"MN","iso3":"MNG","country":"Mongolia","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://legalinfo.mn/en/edtl/16758728323701","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:04.134+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"11.1.10 percent shall be imposed on the sale value of goods, work, and services stated in Articles 7.1.1 and 7.1.2 of this Law.\" | registry:MN:vat_rate:8278132fe550 | Reduced rates: 0% on exports and a variable 0-10% on petrol and diesel | Source scope: Standard rate 10%; zero-rating for exports and a variable 0-10% rate for petrol/diesel apply per same law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://faolex.fao.org/docs/pdf/mne231126.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The capture quotes the 26-working-day minimum for employees with disabilities and the 24-day minimum for under-18s, but reaches the general minimum only as an article cross-reference without its number.)"},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cbcg.me/slike_i_fajlovi/eng/fajlovi/fajlovi_brzi_linkovi/propisi/laws/other/zakon_o_radu_145-21en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:56.823+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Full-time employment shall be 40 hours in a working week, unless regulated otherwise by this Law\" | registry:ME:avg_weekly_hours:73335c994042 | Source scope: Statutory ordinary full-time hours set at 40/week; collective agreements may set fewer hours as noted in same article. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-07","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"employee_ssc_rate","value_num":15.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The consolidated text carries several historical rate versions (2008 and 2009 transitional among them) and the registry records that which set is in force in 2026 cannot be told from it.)"},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"employer_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same consolidated text, same ambiguity.)"},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cbcg.me/slike_i_fajlovi/eng/fajlovi/fajlovi_brzi_linkovi/propisi/laws/other/zakon_o_radu_145-21en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:52.684+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employed woman shall use mandatory maternity leave of 98 days, out of which 28 days prior to the expected delivery date, and 70 days\" | registry:ME:maternity_leave_weeks:73335c994042 | Conversion: 98 calendar days / 7 = 14 weeks | Payment: not stated in the quoted text | Source scope: Duration given in days (98 days ≈ 14 weeks); units require conversion policy to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"min_wage_monthly","value_num":450,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cbcg.me/slike_i_fajlovi/eng/fajlovi/fajlovi_brzi_linkovi/propisi/laws/other/zakon_o_radu_145-21en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:05.554+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The minimum wage referred to in paragraph 1 of this Article, in the net amount, shall not be lower than 450 euro.\" | registry:ME:min_wage_monthly:73335c994042 | Currency: EUR | Pay basis: monthly | Applies to: a net floor under the Labour Law; the Government updates it annually under article 101(3) | Source scope: Figure is a statutory net monthly minimum wage floor set by Labour Law; annual updates by Government per Article 101(3) may supersede this figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cbcg.me/slike_i_fajlovi/eng/fajlovi/fajlovi_brzi_linkovi/propisi/laws/other/zakon_o_radu_145-21en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:28:04.428+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"at least 30 days from the date of receipt of the notice of termination of labour contract, i.e. the decision on termination of employment\" | registry:ME:notice_weeks:73335c994042 | Conversion: Days to weeks = 30 / 7 = 4.3. The period does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Dismissal in probation carries a five-day minimum. | Source scope: Minimum statutory notice period stated in days (30 days ≈ ~4.3 weeks); exceptions exist (e.g., probation dismissal min 5 days) recorded separately in the law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"parental_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cbcg.me/slike_i_fajlovi/eng/fajlovi/fajlovi_brzi_linkovi/propisi/laws/other/zakon_o_radu_145-21en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:57.06+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Parental leave may be used after expiry of the period referred to in Article 126, Paragraph 1 of this Law, in the duration of up to 365 days\" | registry:ME:parental_leave_weeks:73335c994042 | Conversion: 365 days / 7 = 52 weeks | Payment: not stated in the quoted text | Excluded: a pending amendment would extend it to 14 months on EU accession | Source scope: Duration in days (365 days ≈ 52 weeks) per current Labour Law; a separate change_feed article reports a pending amendment extending parental leave to 14 months (12 mothers/2 fathers) effective upon EU accession, meaning current numeric rule may be superseded. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks || no_government_figure:2026-09-17 (the quoted provision is a substitute leave arising where the mother dies in childbirth, not a standard paternity entitlement)"},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"personal_income_tax_top_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-08-07","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cbcg.me/slike_i_fajlovi/eng/fajlovi/fajlovi_brzi_linkovi/propisi/laws/other/zakon_o_radu_145-21en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:12.686+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"contracts probationary work for a period longer than six months (Article 34, Paragraph 2)\" | registry:ME:probation_months:73335c994042 | Source scope: Maximum probation period stated as six months via penalty provision referencing Article 34 paragraph 2; the operative article itself not directly quoted but cross-referenced clearly. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"public_holidays","value_num":8,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/ME","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"retirement_age","value_num":66,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cbcg.me/slike_i_fajlovi/eng/fajlovi/fajlovi_brzi_linkovi/propisi/laws/other/zakon_o_radu_145-21en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:40.679+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"when the employee reaches the age of 66 and minimum 15 years of pension insurance\" | registry:ME:retirement_age:73335c994042 | Ladder: a transitional provision (article 218c) references 67 for a defined 2021 period | Source scope: Labour Law article 164 states standard retirement age of 66 (with accelerated-insurance reductions for specific occupations); a transitional provision (Article 218c) references age 67 for a defined 2021 period, creating ambiguity about the currently effective age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"severance_weeks","value_num":7.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cbcg.me/slike_i_fajlovi/eng/fajlovi/fajlovi_brzi_linkovi/propisi/laws/other/zakon_o_radu_145-21en.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:28:04.819+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"in the amount of minimum 1/3 of the average monthly wage thereof, free of taxes and\" | registry:ME:severance_weeks:73335c994042 | Conversion: A third of an average monthly wage per year of service on redundancy. Months to weeks = months x 4.33, so a year of service is 1.44 weeks. | Tenure ladder: 1y: 0.33 month = 1.4 weeks; 5y: 1.67 months = 7.2 weeks; 10y: 3.33 months = 14.4 weeks. Average of the three = 7.7 weeks. | Excluded: Retirement and liquidation attract two average monthly wages instead. | Source scope: Severance formula expressed as 1/3 average monthly wage per year of service (redundancy) and two average monthly wages for retirement/liquidation; not directly in 'weeks' units, requires conversion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e3a43355-b5f8-47bc-aea8-d7920d65fd8f","iso2":"ME","iso3":"MNE","country":"Montenegro","field_key":"vat_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-07","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://agc.gov.ms/wp-content/uploads/2011/10/No.-20-of-2012-Labour-Code-20121.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:59.51+00:00","unit_caveat":null,"scope_caveat":"overtime_threshold_not_ordinary_hours","notes":"\"in excess of 8 hours on any work day or in excess of 40 hours in any week\" | registry:MS:avg_weekly_hours:a5b108543173 | Source scope: Derived from overtime threshold language (8 hours/day, 40 hours/week) rather than a direct 'ordinary hours' statement; treat 40 hours/week as implied standard, requiring conversion-assumption disclosure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mcrs.ms/company-tax-information/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:13.669+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"any profits that are made belong to the company and are taxed at the company tax rate - currently 30 per cent\" | registry:MS:corporate_tax_rate:ca703a8b438c | Source scope: Applies to companies taxed under Income Tax Act; page states current rate without date but is on official MCRS tax information page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"employee_ssc_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.ms/contributions/employer/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:58.993+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the Employee contributes 5.5% and the Employer 6.5%\" | registry:MS:employee_ssc_rate:98cfb792894b | Assessable base: Insurable employment earnings, effective 1 January 2023. | Source scope: Rate stated as effective 1 January 2023. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"employer_ssc_rate","value_num":6.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.ms/contributions/employer/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:59.39+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the Employee contributes 5.5% and the Employer 6.5%\" | registry:MS:employer_ssc_rate:98cfb792894b | Assessable base: Insurable employment earnings, effective 1 January 2023. | Source scope: Rate stated as effective 1 January 2023; applies to general insurable employment contributions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://agc.gov.ms/wp-content/uploads/2011/10/No.-20-of-2012-Labour-Code-20121.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:55.417+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"a female employee who has completed 12 months continuous employment shall be granted a period of maternity leave of 3 months with pay\" | registry:MS:maternity_leave_weeks:a5b108543173 | Conversion: 3 months x 4.33 weeks = 13 weeks | Payment: with pay, after 12 months of continuous employment | Source scope: Entitlement is stated in months (3 months) rather than weeks; conversion assumption needed; also cross-reference to Social Security's 12-week maternity benefit differs in duration. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://agc.gov.ms/wp-content/uploads/2011/10/No.-20-of-2012-Labour-Code-20121.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:30.458+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"an employer shall pay his or her employee at the rate of at least 1 1/2 times his or her basic rate of pay\" | registry:MS:overtime_premium_pct:a5b108543173 | Conversion: 1.5 times the basic rate = a 50% premium | Excluded: double time for public holiday work; supervisory and salaried employees are exempt | Source scope: Rate differs for public holiday work (double time) versus standard overtime (1.5x); exemptions apply to supervisory/salaried employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://agc.gov.ms/wp-content/uploads/2011/10/No.-20-of-2012-Labour-Code-20121.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:50.532+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"in any case not exceeding 2 weeks with pay\" | registry:MS:paternity_leave_weeks:a5b108543173 | Applies to: conditional on the spouse being on maternity leave and on application | Payment: with pay | Source scope: Entitlement conditional on wife/spouse being on maternity leave and application requirement; currentness of 2012 text uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mcrs.ms/faqs/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:19.155+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Anything beyond 135,000.00 @ 40%\" | registry:MS:personal_income_tax_top_rate:b6b6d09225bb | Source scope: Top marginal rate stated but tied to a possibly outdated (2006-referenced) allowance context; no confirmation of current tax year applicability. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://agc.gov.ms/wp-content/uploads/2011/10/No.-20-of-2012-Labour-Code-20121.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:15.577+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The probationary period shall not exceed 6 months for employees of the rank of supervisor and above and 3 months for all other employees.\" | registry:MS:probation_months:a5b108543173 | Ladder: 6 months for supervisors and above, 3 months for all other employees | Source scope: Distinguishes supervisor/above (6 months) vs other employees (3 months); currentness of 2012 code text should be checked against later amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/MS","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"fb9f3c1a-e03c-4313-b0e5-6ad02fd89efb","iso2":"MS","iso3":"MSR","country":"Montserrat","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.ms/contributions/employee/","effective_date":"2020-01-01","verified_at":"2026-09-17T12:15:43.521+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"From 1st January 2020 and after 65 years\" | registry:MS:retirement_age:86b424fd256c | Applies to: the Social Security pensionable age schedule | Source scope: This is the Social Security Pensionable Age schedule, applicable for Age Benefit eligibility; treated as the statutory retirement age reference."},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"corporate_tax_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-04-30","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the captured bracket table is partly garbled and the audit note describes a range from 10% to 31%/37%; the standard rate cannot be identified from the quoted text)"},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"employee_ssc_rate","value_num":6.74,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"employer_ssc_rate","value_num":20.09,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/morocco/individual/other-taxes","effective_date":"2026-01-01","verified_at":"2026-07-05T05:18:30.601465+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Employer CNSS total (PwC): family allocation 6.40 + social allocation 8.98 + professional training 1.60 + AMO health 4.11 = 20.09%. [EB-838 PwC verify 2026-07-05: adopted PwC total; ISSA had 19.49% (omitted the training tax).]"},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"income_tax_brackets","value_num":null,"value_text":"6 bands, 0%–38% (2026)","value_jsonb":[{"to":30000,"from":0,"rate":0},{"to":50000,"from":30001,"rate":10},{"to":60000,"from":50001,"rate":20},{"to":80000,"from":60001,"rate":30},{"to":180000,"from":80001,"rate":34},{"to":null,"from":180001,"rate":38}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tax.gov.ma/wps/portal/DGI-Ar/ar/Accueil/Vos-demarches_impots-en-bref/Vos-impots-en-bref/Impots-sur-le-revenu","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:48.195+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"From 0 to 30,000 0% From 30,001 to 50,000 10% From 50,001 to 60,000 20% From 60,001 to 80,000 30% From 80,001 to 180,000 34% Above 180,000 38%\" | registry:MA:income_tax_brackets:501282211898 | Currency: MAD | Tax year: 2026 | Residence basis: professional, wage and property income | Source scope: National progressive IR schedule applicable to professional/wage/property income; document is a DGI summary, not the full code text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 98 calendar days -> 14.0 weeks"},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"min_wage_monthly","value_num":3120,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"MAD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"notice_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 3 calendar days -> 0.4 weeks"},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"personal_income_tax_top_rate","value_num":38,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tax.gov.ma/wps/portal/DGI-Ar/ar/Accueil/Vos-demarches_impots-en-bref/Vos-impots-en-bref/Impots-sur-le-revenu","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:14.46+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"180.000 and above 0% 10% 20% 30% 34% 38%\" | registry:MA:personal_income_tax_top_rate:501282211898 | Source scope: Top marginal rate 38% applies above MAD 180,000 annual income per national IR schedule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"public_holidays","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.maroc.ma/en/morocco/religious-and-national-holidays","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:12.012+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Religious Holidays 1st Shawal Eid Al-Fitr 1st Muharram Hijra New Year 10th al-Hijja Eid Al-Adha 12th Rabia al-awal Eid Al-Mawlid Annabawi National Holidays 1st January New Year 11th January Anniversary of the Independence Manifesto 14th January Amazigh New Year 1st May Labour Day 30th July Feast of the Throne 14th August Anniversary of the Recovery of Oued Ed-Dahab 20th August Anniversary of the Revolution of the King and the People 21st August Youth Day 31st October Aid Al Wahda 6th November Anniversary of the Green March 18th November Independence Day\" | registry:MA:public_holidays:db9ff5096612 | Conversion: Four religious and eleven national entries is 15. The page gives no day counts, so each entry is counted once. | Source scope: Lists official national and religious holidays without confirming employer paid-leave obligation or noting regional variation; some Islamic dates are lunar-calendar dependent and vary yearly. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.acaps.ma/ar/%D8%A7%D9%84%D8%AE%D9%88%D8%A7%D8%B5/%D8%A7%D9%84%D8%AA%D9%82%D8%A7%D8%B9%D8%AF/%D8%B3%D9%86-%D8%A7%D9%84%D8%AA%D9%82%D8%A7%D8%B9%D8%AF","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:39.469+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"yajib an yablugh al-mu'amman alayhi al-munkharit fi al-sunduq al-watani lil-daman al-ijtima'i sinn al-sittin\" | registry:MA:retirement_age:84f698df7420 | Ladder: 60 under the CNSS private-sector scheme (55 for miners); the civil service CMR is 63 with exceptions to 65; the military scheme runs 48 to 65 by rank | Source scope: Retirement age varies by scheme: CNSS private sector is 60 (55 for miners), civil service (CMR) raised to 63 with exceptions to 65 for certain categories, military scheme 48-65 by rank; no single uniform figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"severance_weeks","value_num":13.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=MAR&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile."},{"country_id":"8d46c73a-27ca-422d-b19e-a94d991cabd7","iso2":"MA","iso3":"MAR","country":"Morocco","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tax.gov.ma/wps/portal/DGI-Ar/ar/Accueil/Vos-demarches_impots-en-bref/Vos-impots-en-bref/Taxe-sur-la-valeur-ajoutee","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:01.544+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The normal rate of value added tax is set at 20%\" | registry:MA:vat_rate:de4abced4ce1 | Reduced rates: 7%, 10% and 14% | Source scope: Standard rate 20% plus reduced rates (7%,10%,14%) for specific goods/services listed nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inss.gov.mz/?sdm_process_download=1&download_id=20320","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:17.159+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"O trabalhador tem direito a 12 dias de férias remuneradas no primeiro ano de trabalho efectivo e a 30 dias nos anos subsequentes.\" | registry:MZ:annual_leave_days:73a8588b667e | Conversion: The 30 dias of the second and later years are calendar days, which converts to 22 working days (30 minus two weekend days per completed week). | Tenure ladder: 12 days in the first year of effective work; the entitlement after that qualifying year is the value taken. | Source scope: Days expressed in calendar days; first-year entitlement differs (12 days) from subsequent years (30 days); pro-rated for short fixed-term contracts. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inss.gov.mz/?sdm_process_download=1&download_id=20320","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:03.045+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"O periodo normal de trabalho nao pode ser superior a 48 horas por semana e 8 horas por dia\" | registry:MZ:avg_weekly_hours:73a8588b667e | Excluded: collective agreements may extend to 56 hours in specific circumstances | Source scope: Standard 48-hour weekly limit; exceptions allow up to 56 hours weekly via collective agreements in specific circumstances. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"corporate_tax_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-11","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"32 (reduced rate of 10% is applicable to agricultural, livestock, aquaculture, and urban transportation activities).\""},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"employee_ssc_rate","value_num":3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inss.gov.mz/taxa-contributiva-contribuinte/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:46.654+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A taxa contributiva para a Segurança Social é de 4% para os contribuintes, taxa que é acrescida a 3% descontado aos beneficiários (trabalhadores), perfazendo 7%\" | registry:MZ:employee_ssc_rate:dd2451b28509 | Assessable base: Remuneração under the INSS TCO scheme for employed workers. | Excluded: Self-employed persons (TCP) pay the whole 7% themselves. | Source scope: Applies to standard employed worker (TCO) scheme; self-employed persons (TCP) pay full 7% themselves per separate page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"employer_ssc_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inss.gov.mz/taxa-contributiva-contribuinte/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:47.042+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A taxa contributiva para a Segurança Social é de 4% para os contribuintes, taxa que é acrescida a 3% descontado aos beneficiários (trabalhadores), perfazendo 7%\" | registry:MZ:employer_ssc_rate:dd2451b28509 | Assessable base: Remuneração under the INSS TCO scheme for employed workers. | Source scope: Applies to standard employer(contribuinte)/employee scheme (TCO); separate rate exists for self-employed (TCP). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inss.gov.mz/?sdm_process_download=1&download_id=20320","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:58.452+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A trabalhadora tem direito, alem das ferias normais, a uma licenca por maternidade de 90 dias consecutivos\" | registry:MZ:maternity_leave_weeks:73a8588b667e | Conversion: 90 consecutive days / 7 = 12.9 weeks | Payment: not stated in the quoted text | Source scope: Entitlement expressed in days (90 consecutive days), not weeks; conversion to weeks not performed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"min_wage_monthly","value_num":7072,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inss.gov.mz/salarios-minimos-em-vigor/","effective_date":"2026-04-01","verified_at":"2026-09-17T12:37:10.614+00:00","unit_caveat":null,"scope_caveat":"sectoral_rates_no_single_national","notes":"\"Sector 1. Agricultura, Pecuaria, Caca, Florestas e Silvicultura 7.072,00MT\" | registry:MZ:min_wage_monthly:1f75b3ad02af | Currency: MZN | Pay basis: monthly | Applies to: the agriculture, livestock, hunting and forestry sector; Mozambique sets the minimum wage by sector with no single national rate | Source scope: Minimum wages vary by sector (monthly MT amounts), no single national minimum; multiple sector-specific rates given, latest effective 1 April 2026."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured scale governs the contrato a prazo incerto (uncertain-term contract), not the indefinite contract the index scores.)"},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inss.gov.mz/?sdm_process_download=1&download_id=20320","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:33.393+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"acrescida de cinquenta por cento, se prestado ate as 24 horas, e de cem por cento, para alem das 20 horas\" | registry:MZ:overtime_premium_pct:73a8588b667e | Ladder: 50% up to 24:00 and 100% beyond; exceptional work at 100% | Source scope: Rate varies by time of day/type of overtime (extraordinary 50%/100%; exceptional work 100% separately stated). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 7 calendar days -> 1.0 weeks || no_government_figure:2026-09-17 (the quoted 60 days applies only where the mother dies or is incapacitated; the standard duration is not in the excerpt)"},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inss.gov.mz/?sdm_process_download=1&download_id=20320","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:17.582+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"São considerados feriados, sem prejuízo de outros que forem fixados por lei, os seguintes: a) 1 de Janeiro – Ano novo; b) 3 de Fevereiro – Dia dos Heróis Moçambicanos; c) 7 de Abril – Dia da Mulher Moçambicana; d) 1 de Maio – Dia Internacional do Trabalhador; e) 25 de Junho – Dia da Independência Nacional; f) 7 de Setembro – Dia dos Acordos de Lusaka; g) 25 de Setembro – Dia das Forças Armadas; h) 4 de Outubro – Dia da Paz e Reconciliação Nacional; i) 25 de Dezembro – Dia da Família.\" | registry:MZ:public_holidays:73a8588b667e | Conversion: Article 105 names 9 days. | Source scope: List of 9 named national holidays applies nationwide per Labour Law Article 105; certain essential-service workers are excluded from the suspension-of-work right, and the Minister may authorize exceptions. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inss.gov.mz/?sdm_process_download=1&download_id=16516","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:46.394+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"O beneficiario que complete 55 anos de idade, sendo mulher, ou 60 anos, sendo homem, tem direito a pensao por velhice\" | registry:MZ:retirement_age:2a30ce415b32 | Ladder: 60 for men and 55 for women | Source scope: Ages differ by sex (55 women/60 men); this is a 2007 regulation, current applicability should be verified against any later amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cms.law/en/int/expert-guides/cms-expert-guide-to-dismissals/mozambique","effective_date":"2024-02-21","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"EB termination-index re-verification 2026-08-02. Labour Law 13/2023 (in force 2024-02-21) art.139(2): dismissal for objective reasons pays 30 days salary per year of service for workers earning 1-7 national minimum wages (the World Bank standard worker band). 1/5/10y = 30/150/300 days, average 160 days = 5.33 months = 23.1 weeks. Replaces stored 33.2 (World Bank 2019). Caveat: the figure drops to 15/10/3 days per year in the higher salary bands."},{"country_id":"2fe7bc4c-215c-43e5-b09e-8db1a10005ee","iso2":"MZ","iso3":"MOZ","country":"Mozambique","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-11","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"corporate_tax_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-01-21","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"employee_ssc_rate","value_num":2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The quoted 25% is a share of a housing fund contribution, not a rate on wages, and the general worker rate is elsewhere in rules the capture does not carry whole.)"},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"employer_ssc_rate","value_num":3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The capture gives fragments of several funds without a consolidated employer rate, and the 2014 rules' currentness is uncertain.)"},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://servicetrade.gov.mm/horizontal/rule-detail/social-security-rules","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:53.524+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"he shall allow for the remaining period to fulfill 14 weeks relating to the maternity leave in maternity medical certificate\" | registry:MM:maternity_leave_weeks:77064b5f737c | Applies to: the Social Security scheme; the Leave and Holidays Act entitlement is separate | Payment: social security maternity benefit | Source scope: Rules specify 14/18-week maternity leave/benefit periods under Social Security scheme (with variations for early/late/twin births); this covers social-security-insured maternity benefit period, not necessarily the separate general Leave and Holidays Act entitlement; document date is 2014, currentness of amendments unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"min_wage_monthly","value_num":124800,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"MMK","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"paternity_leave_weeks","value_num":2.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://servicetrade.gov.mm/horizontal/rule-detail/social-security-rules","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:48.295+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The insured man has the right to enjoy during 15 days of paternity benefit according to the medical certificate\" | registry:MM:paternity_leave_weeks:77064b5f737c | Conversion: 15 calendar days / 7 = 2.1 weeks | Payment: a paternity benefit under the social security scheme | Source scope: Applies to insured persons under Social Security scheme; expressed in days (15 days) rather than weeks; document dated 2014, later amendments not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-01-21","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"public_holidays","value_num":25,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mofa.gov.mm/about-myanmar/public-holidays/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:15.659+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Public Holidays in 2026 1. 1-01-2026 New Year Holiday 2. 4-01-2026 Independence Day 3. 12-02-2026 Union Day 4. 2-03-2026 Peasants' Day 5. 27-03-2026 Armed Forces Day 6. 11-04-2026 to 19-04-2026 Maha Thingyan (Water Festival) long holidays 7. 1-05-2026 May Day 8. 30-05-2026 Full Moon Day of Kasong 9. 19-07-2026 Martyr's Day 10. 29-07-2026 Full Moon Day of Waso 11. 25-10-2026 to 27-10-2026 Full Moon Day of Thadingyut 12. 23-11-2026 to 24-11-2026 Full Moon of Tazaungmone 13. 4-12-2026 National Day 14. 25-12-2026 Christmas Day\" | registry:MM:public_holidays:647d105d5a6e | Conversion: Days counted, not entries: Thingyan is nine days, Thadingyut three and Tazaungmone two, so the fourteen entries are 25 days. | Source scope: National official holiday calendar list for 2026; does not state whether all are paid or whether regional/religious holidays vary by state. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Myanmar superannuation 60"},{"country_id":"6d244378-62f8-4ea0-b695-928e3e1f5ef3","iso2":"MM","iso3":"MMR","country":"Myanmar","field_key":"severance_weeks","value_num":18.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nmrc.gov.na/documents/146489/206552/Labour_Act_No.pdf/0266073a-31a3-7cc4-0df8-8d96beaa151f?download=true&t=1612942015041","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:17.965+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Every employee is entitled to at least four consecutive weeks' annual leave with full remuneration in respect of each annual leave cycle\" | registry:NA:annual_leave_days:4d8a3f74dbe6 | Conversion: Four weeks on a five-day week is 20 working days. | Source scope: Entitlement is expressed in weeks (four consecutive weeks) with a table for pro-rata days depending on work-week length; conversion to fixed days requires assumption on work days per week. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nmrc.gov.na/documents/146489/206552/Labour_Act_No.pdf/0266073a-31a3-7cc4-0df8-8d96beaa151f?download=true&t=1612942015041","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:03.463+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"to work more than - (a) 45 hours in any week, and in any case, not more than - (i) nine hours on any day\" | registry:NA:avg_weekly_hours:4d8a3f74dbe6 | Excluded: 60 hours for security officers, emergency healthcare and Minister-designated classes | Source scope: Statutory ordinary hours cap of 45 hours/week (with daily sub-limits of 8 or 9 hours depending on days worked); higher limits (60 hrs/week) apply to security officers, emergency healthcare and Minister-designated classes; continuous-shift operations have separate Gazette-set limits. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-07-16","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"31 (30% rate effective for companies whose financial years will commence on or after 1 January 2025)\""},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"employee_ssc_rate","value_num":0.9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"employer_ssc_rate","value_num":0.9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ssc.org.na/downloads/documents/social-security-act-34-of-1994.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:58.861+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"the period of eight weeks after the actual date of her confinement\" | registry:NA:maternity_leave_weeks:58c791b6ee7e | Conversion: 4 weeks before plus 8 weeks after confinement = 12 weeks | Payment: a maternity benefit funded under the Social Security Act | Source scope: This is the SSC Act's maternity leave benefit-funding provision (paid benefit duration), not necessarily the Labour Act's job-protected maternity leave entitlement; the Act notes some parts were amended/repealed and current in-force status of specific provisions is unclear from excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"notice_weeks","value_num":3.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nmrc.gov.na/documents/146489/206552/Labour_Act_No.pdf/0266073a-31a3-7cc4-0df8-8d96beaa151f?download=true&t=1612942015041","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:48.264+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"one week, if the employee has been employed for more than four weeks but not more than one year; (c) one month, if the employee [has been employed for more than one year]\" | registry:NA:notice_weeks:4d8a3f74dbe6 | Conversion: Labour Act. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y: 1 week (the tier runs to and includes one year); 5y: 1 month = 4.3 weeks; 10y: 4.3 weeks. Average of the three = 3.2 weeks. | Source scope: Notice periods stated in days/weeks/month tiers based on length of service; not a flat weeks figure, requires tier selection. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nmrc.gov.na/documents/146489/206552/Labour_Act_No.pdf/0266073a-31a3-7cc4-0df8-8d96beaa151f?download=true&t=1612942015041","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:33.813+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"one and a half times the employee's hourly basic wage but, when an employee who ordinarily works on a Sunday or public holiday, works overtime on that Sunday\" | registry:NA:overtime_premium_pct:4d8a3f74dbe6 | Conversion: one and a half times the hourly basic wage = a 50% premium | Excluded: double rate for Sunday and public holiday overtime | Source scope: Standard overtime premium appears to be one and a half times hourly basic wage (text truncated at start); double rate applies for Sunday/public holiday overtime. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"personal_income_tax_top_rate","value_num":37,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.namra.org.na/documents/cms/uploaded/information-brochure--tax-on-individuals-060399fedd.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:22.211+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Exceeds N$ 1 550 000 N$ 429 000 plus 37% of the amount by which the taxable amount exceeds N$ 1 550 000\" | registry:NA:personal_income_tax_top_rate:e991ac68a5b3 | Source scope: Top marginal rate as of stated 2024 tax year table; national individual tax scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/NA","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nmrc.gov.na/documents/146489/206552/Labour_Act_No.pdf/0266073a-31a3-7cc4-0df8-8d96beaa151f?download=true&t=1612942015041","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:46.808+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"resigns or retires on reaching the age of 65 years\" | registry:NA:retirement_age:4d8a3f74dbe6 | Applies to: the age referenced in the Labour Act's severance pay provision on retirement; not a mandatory universal age | Source scope: Age 65 is referenced in context of severance pay entitlement upon retirement, not necessarily a mandatory universal retirement age for all sectors. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"severance_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=NAM&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The capture confirms who qualifies for severance pay but not how much; the amount is not in the supplied text.)"},{"country_id":"ce5e3dfb-b241-4532-8c1b-f32e130c50ce","iso2":"NA","iso3":"NAM","country":"Namibia","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.itas.namra.org.na/taxes","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:07.509+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"VAT is levied at the standard rate of 15% on the supply of most goods and services and on the importation of goods.\" | registry:NA:vat_rate:58c154f28c33 | Source scope: National standard VAT rate; no regional variation noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9e737776-ff11-4e69-b176-849e641385b5","iso2":"NR","iso3":"NRU","country":"Nauru","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://naurufinance.info/nauru-revenue-office/nro-administered-legislation/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:17.821+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Category B Resident company with annual gross revenue above $15,000,000 25%\" | registry:NR:corporate_tax_rate:12354f7950a3 | Ladder: 20% to 25% by category, depending on entity type, residency and turnover | Source scope: Rate varies by category (20-25%) depending on entity type, residency and turnover; multiple categories apply. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9e737776-ff11-4e69-b176-849e641385b5","iso2":"NR","iso3":"NRU","country":"Nauru","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://naurufinance.info/wp-content/uploads/2022/11/Nauru-Social-Protection-Strategy-published-version_Final.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:58.977+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The NSS is a defined contribution scheme with both employers and employees contributing 5% of the superannuable salary.\" | registry:NR:employee_ssc_rate:34551d8f2d20 | Assessable base: Superannuable salary under the Nauru Superannuation Scheme. | Excluded: The source is a 2022 government strategy document; the registry records its currentness as unconfirmed. | Source scope: Rate stated in a 2022 strategy document describing the Nauru Superannuation Scheme (NSS); currentness relative to present day not independently confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9e737776-ff11-4e69-b176-849e641385b5","iso2":"NR","iso3":"NRU","country":"Nauru","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://naurufinance.info/wp-content/uploads/2022/11/Nauru-Social-Protection-Strategy-published-version_Final.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:59.372+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The NSS is a defined contribution scheme with both employers and employees contributing 5% of the superannuable salary.\" | registry:NR:employer_ssc_rate:34551d8f2d20 | Assessable base: Superannuable salary under the Nauru Superannuation Scheme. | Excluded: 2022 strategy document; currentness unconfirmed. | Source scope: Rate stated in a 2022 strategy document describing the Nauru Superannuation Scheme (NSS); currentness relative to present day not independently confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9e737776-ff11-4e69-b176-849e641385b5","iso2":"NR","iso3":"NRU","country":"Nauru","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://naurufinance.info/wp-content/uploads/2023/08/QA-Employment-and-Services-Tax-2022-23.pdf","effective_date":"2019-07-01","verified_at":"2026-09-17T12:00:24.317+00:00","unit_caveat":null,"scope_caveat":"flat_withholding_tax","notes":"\"20% for Non-Regional Processing Centre (RPC) employees - 30% for (RPC) employees.\" | registry:NR:personal_income_tax_top_rate:c53db03216dd | Applies to: the Employment and Services Tax; RPC employees pay 30% | Source scope: Employment and Services Tax is a flat withholding rate (20%/30% for RPC employees), not a marginal personal income tax; effective as of 1 July 2019 per source."},{"country_id":"9e737776-ff11-4e69-b176-849e641385b5","iso2":"NR","iso3":"NRU","country":"Nauru","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/NR","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The gazette captured is the 2023 calendar for Public Service officers and employees under the Public Service Act, three years stale and not binding on private employers.)"},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://giwmscdnone.gov.np/media/pdf_upload/15.%20%20%E0%A4%B6%E0%A5%8D%E0%A4%B0%E0%A4%AE%20%E0%A4%90%E0%A4%A8%2C_oinkgks.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:05.312+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"An employer shall not engage a worker in work for more than eight hours a day and forty-eight hours a week\" | registry:NP:avg_weekly_hours:c4df3f79b31c | Source scope: States statutory maximum, not required conversion assumptions between daily (8 hours) and weekly (48 hours) figures, though both are explicitly given here so no additional assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"employee_ssc_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The provident-fund rate in the Labour Act may be superseded by the Social Security Fund Act schedule, which the registry records as absent from the capture, and the consolidated PDF's currentness after the 2082 amendments is uncertain.)"},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"employer_ssc_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same document, same uncertainty, and the separate 8.33% gratuity accrual is not folded in.)"},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://giwmscdnone.gov.np/media/pdf_upload/15.%20%20%E0%A4%B6%E0%A5%8D%E0%A4%B0%E0%A4%AE%20%E0%A4%90%E0%A4%A8%2C_oinkgks.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:02.025+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"A pregnant female worker shall be entitled to fourteen weeks of maternity leave before or after delivery\" | registry:NP:maternity_leave_weeks:c4df3f79b31c | Payment: 60 days at full remuneration; the remainder is unpaid unless extended | Source scope: 14 weeks total maternity leave, but only 60 days (about 8.5 weeks) paid at full remuneration per dfa 45(3); remainder unpaid unless extended. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"min_wage_monthly","value_num":19550,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"NPR","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/nepal/","effective_date":"2025-07-17","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"General Minimum Wage\" row, total including mandatory allowances."},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same document: the registry records the consolidated version's currentness after the 2082 amendment as uncertain, so the tiers cannot be relied on.)"},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://giwmscdnone.gov.np/media/pdf_upload/15.%20%20%E0%A4%B6%E0%A5%8D%E0%A4%B0%E0%A4%AE%20%E0%A4%90%E0%A4%A8%2C_oinkgks.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:34.853+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Where an employer engages a worker in overtime under section 30, the worker shall be paid one and a half times the basic remuneration\" | registry:NP:overtime_premium_pct:c4df3f79b31c | Conversion: dedhi (one and a half times) the basic remuneration = a 50% premium | Source scope: None significant; 'डेढी' (1.5x) overtime pay rate directly stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"paternity_leave_weeks","value_num":2.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://giwmscdnone.gov.np/media/pdf_upload/15.%20%20%E0%A4%B6%E0%A5%8D%E0%A4%B0%E0%A4%AE%20%E0%A4%90%E0%A4%A8%2C_oinkgks.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:55.23+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Where the wife of a male worker gives birth, he shall be entitled to fifteen days of paternity care leave with remuneration\" | registry:NP:paternity_leave_weeks:c4df3f79b31c | Conversion: 15 calendar days / 7 = 2.1 weeks | Payment: with remuneration | Source scope: Entitlement stated as 15 days (paternity/childcare leave), not weeks; conversion to weeks not performed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://giwmscdnone.gov.np/media/pdf_upload/15.%20%20%E0%A4%B6%E0%A5%8D%E0%A4%B0%E0%A4%AE%20%E0%A4%90%E0%A4%A8%2C_oinkgks.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:20.221+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"An employer may, while concluding an employment contract with a worker, place the worker on probation for six months\" | registry:NP:probation_months:c4df3f79b31c | Source scope: None significant; applies nationally under the Labour Act 2074 (as amended through 2082). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://giwmscdnone.gov.np/media/pdf_upload/15.%20%20%E0%A4%B6%E0%A5%8D%E0%A4%B0%E0%A4%AE%20%E0%A4%90%E0%A4%A8%2C_oinkgks.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:49.631+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"A worker in regular employment shall compulsorily retire from employment on completing sixty years of age\" | registry:NP:retirement_age:c4df3f79b31c | Applies to: workers in regular employment; some occupations may have a lower age by bylaw with council approval | Source scope: Applies to workers in regular employment; some occupations may have lower mandatory retirement age per bylaws with council approval, per same clause. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"633f20ff-b92f-44ea-af7c-7f48751483f5","iso2":"NP","iso3":"NPL","country":"Nepal","field_key":"severance_weeks","value_num":22.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same document and same currentness problem, and a separate gratuity accrual exists alongside the workforce-reduction payment.)"},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ondernemersplein.overheid.nl/personeel/arbeidsvoorwaarden/officiele-feestdagen-en-wettelijke-of-bovenwettelijke-vakantiedagen/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:47:14.642+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Uw werknemer heeft recht op minimaal 4 keer het aantal werkdagen (werkdag van 8 uur) dat hij per week werkt. Bij een werkweek van 4 dagen is dat 16 wettelijke vakantiedagen per jaar.\" | registry:NL:annual_leave_days:6a4e481a95e8 | Conversion: Four times the weekly working days; on a five-day week that is 20 working days, by the same arithmetic the page uses for its four-day example. | Source scope: Entitlement expressed as a formula (4x weekly working days/hours) rather than a fixed day count; conversion to a standard annual-leave-days figure requires an assumption about a standard 5-day workweek (yielding 20 days) or full-time hours (160 hours/year). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"corporate_tax_rate","value_num":25.8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.government.nl/themes/taxes-benefits-and-allowances/taxation-and-businesses/corporation-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:17.411+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"If the taxable amount is more than EUR 200,000 the corporate income tax rate is EUR 38,000 plus 25.8%\" | registry:NL:corporate_tax_rate:5be706d31202 | Ladder: a lower band applies up to EUR 200,000 | Reduced rates: 9% innovation box rate for qualifying income | Source scope: National rate; special reduced 9% innovation box rate applies for a specific category of income. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"employee_ssc_rate","value_num":27.65,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/werk_en_inkomen/sociale_verzekeringen/premies_volks_en_werknemersverzekeringen/volksverzekeringen/hoeveel_moet_u_betalen","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:54.986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2026 17,90% 0,10% 9,65% € 38.883 € 10.751\" | registry:NL:employee_ssc_rate:f9846d23f50b | Assessable base: Premies volksverzekeringen withheld from wages up to the maximum contribution base of EUR 38,883 (2026). | Components: AOW 17.90% + Anw 0.10% + Wlz 9.65% = 27.65%. | Excluded: The employed-persons insurances (WW, WAO, WIA) are borne by the employer, and the Zvw employee contribution is on a separate page. | Source scope: Covers national insurance (volksverzekeringen: AOW/Anw/Wlz) rates only, withheld from employee wages up to a max base; does not include employee-paid employed-persons insurance (WW/WAO/WIA, borne by employer) or Zvw employee contribution rate which is on a separate page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"employer_ssc_rate","value_num":12.604144,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":17.846255}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the page names the three 2026 wage tax bracket boundaries without stating the rate that applies to each)"},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rijksoverheid.nl/vraag-en-antwoord/zwangerschap-en-geboorte/zwangerschapsverlof-en-bevallingsverlof-berekenen","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:01.178+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"U heeft recht op 6 weken zwangerschapsverlof en minstens 10 weken bevallingsverlof.\" | registry:NL:maternity_leave_weeks:2e4272d49891 | Conversion: 6 weeks pregnancy leave plus at least 10 weeks postnatal = 16 weeks | Payment: not stated in the quoted text | Source scope: Total minimum is 16 weeks (6 pregnancy + at least 10 postnatal); duration can extend if birth is later than due date. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"min_wage_monthly","value_num":2597.77,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.government.nl/themes/work/minimum-wage/minimum-wage-amounts","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:12.229+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"21 years and older EUR 14.99\" | registry:NL:min_wage_monthly:5b69a295ad26 | Currency: EUR | Pay basis: hourly | Conversion: EUR 14.99 per hour x 40 hours per week x 4.33 weeks per month = EUR 2,597.77; the Netherlands abolished the fixed monthly minimum in 2024, so the hours assumption is stated here | Applies to: workers aged 21 and over | Source scope: Rate is expressed as hourly minimum wage only; no fixed monthly minimum wage exists since 2024, so a monthly figure requires an explicit conversion policy based on contracted hours. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The page gives only the one-month floor. The Dutch statutory notice actually scales with service and the graduated schedule is not on this page.)"},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"parental_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rijksoverheid.nl/vraag-en-antwoord/zwangerschap-en-geboorte/wanneer-heb-ik-recht-op-betaald-ouderschapsverlof","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:00.006+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ouders hebben recht op 26 weken ouderschapsverlof\" | registry:NL:parental_leave_weeks:2d29b2dda25b | Payment: 9 of the 26 weeks are paid at 70% of the daily wage, capped, if taken in the child's first year; the remainder is unpaid | Source scope: Total parental leave is 26 weeks per child, of which 9 weeks are paid (70% of daily wage, capped) if taken within the child's first year; remainder unpaid. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rijksoverheid.nl/vraag-en-antwoord/zwangerschap-en-geboorte/hoeveel-dagen-vrij-krijg-ik-als-partner-bij-de-geboorte-van-mijn-kind","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:54.234+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"U heeft als partner recht op 1 werkweek geboorteverlof\" | registry:NL:paternity_leave_weeks:bc99bc500b3f | Payment: paid by the employer; a further 5 weeks of supplementary birth leave is paid through UWV at less than full salary | Source scope: Basic paid partner/birth leave is 1 working week (paid by employer); an additional 5 weeks of supplementary birth leave (paid via UWV benefit, not full salary) is also available, mentioned but not detailed with pay rate here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"personal_income_tax_top_rate","value_num":49.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/inkomstenbelasting/heffingskortingen_boxen_tarieven/boxen_en_tarieven/box_1/box_1","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:23.476+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"3 Meer dan EUR 78.426 49,50%\" | registry:NL:personal_income_tax_top_rate:6964d3c84ea0 | Residence basis: Box 1 income; those who have reached AOW pension age have different brackets | Source scope: Rate applies to Box 1 (work and home) income; different brackets apply to those who reached AOW pension age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"probation_months","value_num":2,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rijksoverheid.nl/vraag-en-antwoord/arbeidsovereenkomst-en-cao/hoelang-duurt-een-proeftijd","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:18.923+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"De proeftijd kan maximaal 2 maanden duren bij: een vast dienstverband\" | registry:NL:probation_months:e8a3bc7ebb94 | Ladder: maximum 1 month for fixed-term contracts of 6 months to 2 years, 2 months for permanent or 2-year-plus contracts; no probation for contracts of 6 months or less | Source scope: Distinguishes max 1 month for fixed-term contracts of 6 months-2 years and max 2 months for permanent or 2+ year fixed-term contracts; no probation allowed for contracts of 6 months or less. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.government.nl/faq/work/public-holidays-in-the-netherlands","effective_date":"2026-01-01","verified_at":"2026-09-16T23:47:15.251+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Public holidays 2026 Nieuwjaarsdag: Thursday 1 January 2026 Goede vrijdag: Friday 3 April 2026 Eerste en tweede paasdag: Sunday 5 and Monday 6 April 2026 Koningsdag: Monday 27 April 2026 Bevrijdingsdag: Tuesday 5 May 2026 Hemelvaartsdag: Thursday 14 May 2026 Eerste en tweede pinksterdag: Sunday 24 and Monday 25 May 2026 Eerste en tweede kerstdag: Friday 25 and Saturday 26 December 2026\" | registry:NL:public_holidays:2bc3596cb2af | Conversion: Days counted, not entries: the Easter, Whitsun and Christmas entries are two days each, so the eight entries are 11 days. | Excluded: The page states there is no law requiring a paid day off on these days; the entitlement comes from the collective agreement or contract. | Source scope: Official national public holiday calendar list for 2026-2027 is provided; note explicitly that no legal right to paid day off exists and CAO/contract governs actual entitlement."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"retirement_age","value_num":67.25,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.svb.nl/en/aow-pension/aow-pension-age/your-aow-pension-age","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:48.833+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 January 1961 30 September 1964 67 years and 3 months\" | registry:NL:retirement_age:b0ed30b5eb48 | Conversion: 67 years and 3 months for those born between 1 January 1961 and 30 September 1964 = 67.25 years | Ladder: AOW age varies by birth date; ages for those born after 1 October 1964 are provisional | Source scope: AOW state pension age varies by birth date, with ages for people born after 1 October 1964 being provisional estimates rather than final. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"severance_weeks","value_num":7.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rijksoverheid.nl/vraag-en-antwoord/ontslag/hoe-hoog-is-de-transitievergoeding-als-ik-word-ontslagen","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:55.787+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"U krijgt 1/3 maandsalaris per heel dienstjaar vanaf uw eerste werkdag\" | registry:NL:severance_weeks:db9af36f8a90 | Conversion: Transitievergoeding: a third of a month's salary per full year of service from the first working day. Months to weeks = months x 4.33, so a year of service is 1.44 weeks. | Tenure ladder: 1y: 0.33 month = 1.4 weeks; 5y: 1.67 months = 7.2 weeks; 10y: 3.33 months = 14.4 weeks. Average of the three = 7.7 weeks. | Excluded: Capped at EUR 102,000 gross in 2026; the index scores weeks, not the capped amount. | Source scope: Transition payment (transitievergoeding) formula expressed as 1/3 month's salary per year of service, plus a 2026 cap of €102,000 gross; original unit is months/fraction-of-month per year, not weeks, requiring explicit conversion policy. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4229b8ab-2f26-4f00-a931-812edd1cc481","iso2":"NL","iso3":"NLD","country":"Netherlands","field_key":"vat_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/tarieven_en_vrijstellingen","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:08.928+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Het algemene btw-tarief is 21%.\" | registry:NL:vat_rate:14dddabeff98 | Reduced rates: 9% and 0% | Source scope: Standard rate 21%; reduced 9% and 0% rates and exemptions apply to specific goods/services, not detailed further here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"annual_leave_days","value_num":25,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dtenc.gouv.nc/vos-droits-vos-obligations-absences-conges/conges-payes","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:18.562+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Congé légal : la durée est égale à deux jours et demi ouvrables par mois de travail effectif, sans que la durée totale puisse excéder 30 jours ouvrables par an ou cinq semaines de congés.\" | registry:NC:annual_leave_days:62d262ade98b | Conversion: The page equates the 30 jours ouvrables with five weeks, which is 25 working days on a five-day week. | Source scope: Expressed in working days (jours ouvrables) not calendar days; certain categories (young workers, mothers under 21) get supplementary days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"avg_weekly_hours","value_num":39,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dtenc.gouv.nc/vos-droits-et-obligations-remuneration/salaire","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:03.875+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Les heures effectuees au-dela de la duree legale de 39 heures par semaine donnent lieu a une majoration de salaire\" | registry:NC:avg_weekly_hours:d114789b1613 | Source scope: Reflects statutory ordinary weekly hours (39h) used for overtime threshold calculation, not actual average hours worked. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dsf.gouv.nc/impots/impot-sur-les-societes","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:16.593+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taux de droit commun : 30% Taux reduit : 15 % pour les societes qui remplissent les 3 conditions suivantes\" | registry:NC:corporate_tax_rate:a8e1231c50ed | Reduced rates: 15% for companies meeting three stated conditions | Excluded: 35% for mining and metallurgy; a CSA surtax applies above stated profit thresholds | Source scope: A separate 35% rate applies to mining/metallurgy activities and a CSA surtax applies above certain profit thresholds; standard rate is 30%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"employer_ssc_rate","value_num":36.49,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"cleiss","source_label":"CLEISS","source_url":"https://www.cleiss.fr/docs/cotisations/nc.html","effective_date":"2026-01-01","verified_at":"2026-06-29T05:09:24.389265+00:00","unit_caveat":null,"scope_caveat":null,"notes":"CAFAT employer (part patronale) total per CLEISS, effective 2026-01-01. Ranges 36.49%-42.25% by work-injury class; 36.49% = minimum class. Per-branch monthly XPF ceilings apply, so the effective combined rate varies by salary. CCS (3%) is employee-only and excluded. || no_government_figure:2026-09-17 (The captured PDF is the independent-worker schedule, not the employer rates for salaried employees.)"},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dtenc.gouv.nc/vos-droits-vos-obligations-absences-conges/conge-maternite","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:59.264+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"16 semaines de conge au total : 6 semaines avant l'accouchement ; 10 semaines apres\" | registry:NC:maternity_leave_weeks:26b8f0ad7c8e | Conversion: 6 weeks before plus 10 weeks after = 16 weeks | Payment: not stated in the quoted text | Ladder: longer for multiple births, a third child or pathological conditions | Source scope: Base duration; extended durations apply for multiple births, third child, or pathological conditions as detailed on the same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"min_wage_monthly","value_num":169014,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dtenc.gouv.nc/vos-droits-vos-obligations/remuneration/le-salaire-minimum-garanti","effective_date":"2026-08-01","verified_at":"2026-09-17T12:37:11.017+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"01-08-2026 1000,08 F.CFP 169 014 F.CFP\" | registry:NC:min_wage_monthly:79f2e36a20b3 | Currency: XPF | Pay basis: monthly | Applies to: the mensualise rate on the 169-hour month the arrete itself uses | Source scope: Official arrêté table gives both hourly rate and monthly rate for 169 hours (mensualisée); monthly figure directly usable, hourly figure requires conversion policy if used alone."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"notice_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.paie.nc/docs/Code_du_travail_L.pdf","effective_date":"2026-07-04","verified_at":"2026-07-04T03:37:52.827214+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Code du travail de Nouvelle-Caledonie art. Lp.122-22 (statutory notice, verbatim from official paie.nc code PDF): 6mo-2yr = 1 month; au moins 2 ans = 2 months. NO 3-month tier exists in statute. Standard permanent private-sector employee: 1y=4.33w, 5y=8.66w, 10y=8.66w -> avg 7.2. Quote: \"S il justifie... une anciennete de services continus comprise entre six mois et moins de deux ans, a un preavis d un mois; ... d au moins deux ans, a un preavis de deux mois.\" [EB-804 adversarial review 2026-07-04: CORRECTED from prior 8.7, which wrongly assumed a 10yr+=3-month band; that band does not exist in Lp.122-22. Unique constraint (country,field,source) prevents a separate superseding row, so corrected in place.]"},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dtenc.gouv.nc/vos-droits-et-obligations-remuneration/salaire","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:34.217+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"25 % pour les heures effectuees au-dela de la 39eme heure jusqu'a la 47eme heure comprise, 50 % a partir de la 48eme heure\" | registry:NC:overtime_premium_pct:d114789b1613 | Ladder: 25% from the 40th to the 47th hour, 50% from the 48th | Source scope: Rates tiered by hour band (25% then 50%); collective agreements may set higher premiums for holiday/night work. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"parental_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dtenc.gouv.nc/vos-droits-vos-obligations-absences-conges/conge-parental-deducation","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:59.595+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"duree initiale maximale : 1 an renouvelable 2 fois ; le conge parental d'education prend fin au plus tard lorsque l'enfant atteint son 3eme anniversaire\" | registry:NC:parental_leave_weeks:8c07a40d63af | Conversion: an initial maximum of 1 year x 52 weeks = 52 weeks | Payment: unpaid | Ladder: renewable twice, ending at the latest on the child's third birthday | Source scope: Duration given in years (renewable), not weeks; unpaid leave, subject to employer refusal conditions in firms under 100 employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-02-25","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dtenc.gouv.nc/vos-droits-vos-obligations-contrat-de-travail/conclusion-du-contrat-de-travail","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:18.055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 mois pour les manoeuvres, les ouvriers, employes ; 3 mois pour les cadres, techniciens, agents de maitrise\" | registry:NC:probation_months:fea6c6ac4311 | Applies to: the interprofessional collective agreement article 38 | Ladder: one month for labourers, workers and employees, three months for cadres, technicians and supervisors; renewable once | Source scope: Duration derives from the AIT (interprofessional collective agreement, art. 38), renewable once; conventions/accords collectifs may set different durations. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mobi-juridoc.gouv.nc/JuriDoc/JdMobi.nsf/mobile.codes.article.jqm?openagent&CT&n=2&87B9D58B0A6C9C3C4B258376000EEC81","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:18.955+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Les fêtes légales ci-après désignées sont des jours fériés : 1° Le 1er janvier ; 2° Le lundi de Pâques ; 3° Le 1er mai ; 4° Le 8 mai ; 5° L'Ascension ; 6° Le lundi de Pentecôte ; 7° Le 14 juillet ; 8° L'Assomption ; 9° Le 24 septembre ; 10° La Toussaint ; 11° Le 11 novembre ; 12° Le jour de Noël.\" | registry:NC:public_holidays:ad616e191aff | Conversion: The article numbers the holidays 1 to 12. | Source scope: Lists the 12 statutory public holidays for New Caledonia territory-wide; source is a legal code database mirror and the effective/current version date is not shown in the excerpt. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"retirement_age","value_num":62,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cafat.nc/mon-age-de-depart-a-la-retraite/","effective_date":"2026-01-01","verified_at":"2026-09-17T12:15:47.206+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"L'age legal pour obtenir une pension de retraite de la CAFAT est de 62 ans depuis le 1er janvier 2026.\" | registry:NC:retirement_age:d3f81e52b6c4 | Applies to: the CAFAT scheme | Source scope: Applies to CAFAT (New Caledonia's own social security scheme) general retirement age; early retirement variants also described but this is the standard legal age."},{"country_id":"7b874746-c272-4ddc-be10-fd96a9d54290","iso2":"NC","iso3":"NCL","country":"New Caledonia","field_key":"severance_weeks","value_num":2.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dtenc.gouv.nc/vos-droits-vos-obligations-rupture-de-contrat/licenciement-pour-motif-economique","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:49.857+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"L'indemnité ne peut être inférieure à une somme calculée, par année de service, égale à un 10ème de mois pour les salariés rémunérés au mois\" | registry:NC:severance_weeks:3569e3452087 | Conversion: A tenth of a month per year of service. Months to weeks = months x 4.33, so a year of service is 0.43 weeks. | Tenure ladder: 1y: 0 weeks (the indemnity requires two years' service); 5y: 0.5 month = 2.2 weeks; 10y: 1.0 month = 4.3 weeks. Average of the three = 2.2 weeks. | Excluded: Economic dismissal of an employee on an indefinite contract with at least two years' service. | Source scope: Applies to statutory minimum severance for employees with at least two years' service dismissed under CDI; expressed as fraction of month per year of service rather than weeks directly. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.govt.nz/starting-employment/rights-and-responsibilities/employee-rights-and-responsibilities","effective_date":"2026-09-12","verified_at":"2026-09-16T23:47:17.445+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Annual holidays 4 weeks a year 12 months continuously\" | registry:NZ:annual_leave_days:2f4009544c14 | Conversion: Four weeks on a five-day week is 20 working days. | Source scope: Entitlement expressed in weeks (4 weeks/year) after 12 months continuous employment, not in days; requires conversion assumption (e.g., weeks×5). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.govt.nz/pay-and-hours/hours-and-breaks/hours-of-work","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:05.925+00:00","unit_caveat":null,"scope_caveat":"default_cap_not_fixed","notes":"\"Employment agreements must fix the maximum number of hours to be worked by the employee\" | registry:NZ:avg_weekly_hours:ee8d82df7c65 | Applies to: a statutory default maximum the parties may agree to vary | Source scope: States a statutory default maximum weekly hours cap (40) rather than a fixed standard; parties may agree to a different number, so this is a default/cap not a universal fixed weekly hours figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"corporate_tax_rate","value_num":28,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.govt.nz/income-tax/income-tax-for-businesses-and-organisations/tax-rates-for-businesses","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:18.664+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Most companies 28%\" | registry:NZ:corporate_tax_rate:9baf7efca6db | Excluded: Maori authorities are taxed at 17.5% | Source scope: Standard company rate; other entity types (Māori authorities 17.5%, self-employed individual rates) differ, noted on same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"employer_ssc_rate","value_num":4.2,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/new-zealand/individual/other-taxes","effective_date":"2026-04-01","verified_at":"2026-07-07T23:34:20.269281+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Compulsory KiwiSaver employer contribution 3.5% (from 1 Apr 2026; rises to 4% Apr 2028) + ACC average Work levy 0.66 per $100 payroll (2026/27 levy year; industry-rated). Replaces OECD 0% which excluded both as non-tax compulsory payments. EB-865."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 10.5%–39% (2026)","value_jsonb":[{"to":15600,"from":0,"rate":10.5},{"to":53500,"from":15601,"rate":17.5},{"to":78100,"from":53501,"rate":30},{"to":180000,"from":78101,"rate":33},{"to":null,"from":180001,"rate":39}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals","effective_date":"2025-04-01","verified_at":"2026-09-17T12:41:55.878+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"0 - $15,600 10.5% $15,601 - $53,500 17.5% $53,501 - $78,100 30% $78,101 - $180,000 33% $180,001 and over 39%\" | registry:NZ:income_tax_brackets:b37bd6bf28e5 | Currency: NZD | Tax year: 2026 | Residence basis: individuals | Source scope: National individual income tax brackets, effective from 1 April 2025; no subnational variation in NZ."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"maternity_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.govt.nz/leave-and-holidays/parental-leave/taking-parental-leave/guide-for-employees","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:02.634+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"you'll be eligible for parental leave, which is usually taken as 26 weeks' primary carer leave\" | registry:NZ:maternity_leave_weeks:c974cded85f5 | Applies to: primary carer leave, the gender-neutral entitlement; duration depends on 6 or 12 months of service | Payment: parental leave payment, subject to eligibility | Source scope: Entitlement duration depends on length of service (6 vs 12 months) with employer; described as primary carer leave, gender-neutral terminology used instead of 'maternity'. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"min_wage_monthly","value_num":4148.28,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.govt.nz/pay-and-hours/pay-and-wages/minimum-wage/minimum-wage-rates-and-types","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:12.841+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Adult $23.95 $191.60 $958 $1,916\" | registry:NZ:min_wage_monthly:a713eef530c2 | Currency: NZD | Pay basis: weekly | Conversion: NZD 958.00 per week x 4.33 weeks per month = NZD 4,148.28 | Applies to: the adult rate | Source scope: Rates given hourly/daily/weekly/fortnightly, not monthly; no official monthly figure or conversion policy stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=NZL&yr=2026","effective_date":"2026-01-01","verified_at":"2026-08-30T00:45:31.301191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. No statutory minimum notice period under the ERA (all tenure rows show 0 months). No redundancy/severance pay figures are provided in the excerpt. || no_government_figure:2026-09-17 (New Zealand sets no statutory notice period; the page offers two to four weeks as what is 'generally seen as reasonable', which is guidance about a common-law test, not a statutory figure. A zero would be as wrong as a number here.)"},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"parental_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.govt.nz/leave-and-holidays/parental-leave/taking-parental-leave/guide-for-employees","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:00.884+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"you'll be entitled to up to 52 weeks of parental leave, which is usually taken as 26 weeks' primary carer leave plus a further period\" | registry:NZ:parental_leave_weeks:c974cded85f5 | Applies to: the combined primary carer and extended leave, subject to a 12-month service qualification; 26 weeks at 6 months of service | Payment: parental leave payment covers part of the period | Source scope: Total combined entitlement (primary carer + extended leave) depends on 12-month service qualification; shorter entitlement (26 weeks) applies at 6 months service. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.govt.nz/leave-and-holidays/parental-leave/types-of-parental-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:55.835+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee may be eligible to take up to 2 weeks unpaid partner's leave\" | registry:NZ:paternity_leave_weeks:c650713d1596 | Payment: unpaid | Ladder: 1 or 2 weeks depending on length of service | Source scope: Unpaid leave; duration is 1 or 2 weeks depending on length of service, per linked guide. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"personal_income_tax_top_rate","value_num":39,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.govt.nz/income-tax/income-tax-for-individuals/tax-codes-and-tax-rates-for-individuals/tax-rates-for-individuals","effective_date":"2025-04-01","verified_at":"2026-09-17T12:00:24.761+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"$180,001 and over 39%\" | registry:NZ:personal_income_tax_top_rate:b37bd6bf28e5 | Source scope: Top marginal individual rate, effective 1 April 2025."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.govt.nz/leave-and-holidays/public-holidays/public-holidays-and-anniversary-dates","effective_date":"2026-01-01","verified_at":"2026-09-16T23:47:18.045+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2026 public holiday and anniversary dates New Year's Day 1 January Day after New Year's Day 2 January Waitangi Day 6 February Good Friday Easter Monday Anzac Day 25 April King's Birthday 1st Monday in June Matariki Labour Day 4th Monday in October Christmas Day 25 December Boxing Day 26 December\" | registry:NZ:public_holidays:10216029563e | Conversion: The national list names 11 days. | Excluded: Each region also has an anniversary day; those vary by region and are not national. | Source scope: 11 national public holidays plus separate regional/provincial anniversary days that vary by region and are set by local custom, not uniform legislation."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.workandincome.govt.nz/eligibility/seniors/superannuation/who-can-get-it","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:50.257+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"You may qualify for NZ Super if you: are 65 or older\" | registry:NZ:retirement_age:ba49786c61f4 | Applies to: the NZ Superannuation eligibility age; New Zealand has no compulsory retirement age | Source scope: This is the state pension eligibility age (NZ Superannuation), not a mandatory employment retirement age, as NZ has no compulsory retirement age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.govt.nz/ending-employment/redundancy","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:00.57+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"You're only entitled to redundancy compensation if it's stated in your employment agreement.\" | registry:NZ:severance_weeks:9a6189126d96 | Conversion: A statutory zero is a value, not a gap: New Zealand law creates no redundancy entitlement, and the page says so directly. | Tenure ladder: Flat: 0 weeks at 1y, 5y and 10y. | Excluded: Compensation agreed in an employment agreement is contractual, not statutory. | Source scope: No statutory severance/redundancy pay entitlement exists in NZ law; entirely dependent on individual employment agreements. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f521f601-26ae-41c7-a5d5-76a081661feb","iso2":"NZ","iso3":"NZL","country":"New Zealand","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.govt.nz/gst","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:09.758+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"GST is charged at a rate of 15%.\" | registry:NZ:vat_rate:b85773cbe111 | Applies to: GST | Source scope: National GST rate; no regional variation in NZ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-04","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"employee_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://inss-princ.inss.gob.ni/index.php/tramites-37/10-afiliaciones/13-regimenes-de-afiliacion","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:53.787+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Menos de 50 trabajadores Porcentaje patronal: 21.5 Porcentaje laboral: 7.0 Màs de 50 trabajadores Porcentaje patronal: 22.50 Porcentaje laboral: 7.0\" | registry:NI:employee_ssc_rate:b2452441f175 | Assessable base: Salary under the INSS Régimen Integral; the employee rate is 7.0% at both employer sizes. | Excluded: The Facultativo and IVM-RP regimes carry different or zero employee rates. The page carries no date. | Source scope: Employee rate is 7.0% under Integral regime for both employer-size tiers; other regimes (Facultativo, IVM-RP) show different/zero employee rates; page date not stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"employer_ssc_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The employer rate depends on headcount (21.5% below fifty workers, 22.5% above) and on the regime, so the page states no single rate for a standard employer.)"},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.asamblea.gob.ni/assets/constitucion.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:00.748+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"La mujer gozara de licencia de no menos de noventa dias pre y postnatal, con remuneracion salarial y prestaciones adecuadas de seguridad social.\" | registry:NI:maternity_leave_weeks:c9376b61666d | Conversion: 90 calendar days / 7 = 12.9 weeks | Payment: salary plus social security benefits | Source scope: Duration expressed in days (90) not weeks, requiring a conversion assumption; constitutional text dated 18-02-2025 publication, underlying labor code provisions not verified as current. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"min_wage_monthly","value_num":7692.75,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"NIO","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"paternity_leave_weeks","value_num":0.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.asamblea.gob.ni/assets/constitucion.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:53.817+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"El hombre en matrimonio o en union de hecho estable tendra derecho a no menos de cinco dias calendario con goce de salario\" | registry:NI:paternity_leave_weeks:c9376b61666d | Conversion: 5 calendar days / 7 = 0.7 weeks | Applies to: married men or those in a stable union | Payment: with salary | Source scope: Entitlement stated in calendar days (5), not weeks; conversion not specified; limited to married/stable union men; currentness of constitutional text needs confirmation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/NI","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://inss-princ.inss.gob.ni/index.php/tramites-37/11-prestaciones/16-pensiones","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:48.429+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Tiene derecho a una pension de vejez el asegurado que ha cumplido 60 anos de edad y 750 semanas cotizadas\" | registry:NI:retirement_age:97f58f44ef9d | Ladder: 55 for teachers, miners and certain long-service categories | Source scope: General old-age pension age is 60 with 750 contribution weeks; special reduced ages (55) apply to teachers, miners, and certain long-service categories per same page; page update date not stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"severance_weeks","value_num":14.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured tiers govern indemnification for PUBLIC-sector workers who resign, not private-sector severance under the Labour Code.)"},{"country_id":"c6b800b6-6a7e-439a-89cd-226104b260be","iso2":"NI","iso3":"NIC","country":"Nicaragua","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-04","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.ne/wp-content/uploads/2021/07/Loi-_Code-du-Travail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:46:19.345+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le travailleur acquiert droit au congé payé, à la charge de l'employeur, à raison de deux jours et demi (2,5) calendaires par mois de service\" | registry:NE:annual_leave_days:970d83ee50d9 | Conversion: 2.5 calendar days a month over twelve months is 30 calendar days, which converts to 22 working days (30 minus two weekend days per completed week). | Tenure ladder: Increases apply after 20, 25 and 30 years of service; the entry-level rate is the value taken. | Source scope: Rate given per month of service (2.5 calendar days/month); increases apply after 20/25/30 years of service; national scope under Niger Labour Code Article 116. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"employee_ssc_rate","value_num":5.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.ne/prestations/branche-des-pensions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:50.254+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Travailleur salarié : 5,25% du salaire mensuel fixé à 30.047 Fcfa minimum et 500.000 Fcfa maximum\" | registry:NE:employee_ssc_rate:7d236d1c1de9 | Assessable base: Monthly salary between 30,047 and 500,000 FCFA. Pensions is the only branch with an employee share; work-accident and family benefits are employer-funded. | Source scope: Only covers employee contribution to pension branch (5.25%); AT/MP and family benefits branches appear employer-funded only per supplied pages, so employee total may be limited to this rate as evidenced. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"employer_ssc_rate","value_num":16.4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The page gives the pension branch employer rate (6.25%) alone; the work-accident rate is on another page and the family benefits rate is not quantified anywhere in the capture.)"},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.ne/prestations/branche-des-prestations-familiales/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:59.695+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Arreter son travail a 6 semaines avant et 8 semaines apres l'accouchement\" | registry:NE:maternity_leave_weeks:4f359926b0f5 | Conversion: 6 weeks before plus 8 weeks after = 14 weeks | Applies to: salaried women registered with the CNSS for at least a year with the same employer | Payment: paid through the CNSS | Source scope: Applies to salaried women workers registered with CNSS for at least 1 year with same employer; total is 14 weeks (6 pre + 8 post-natal). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"min_wage_monthly","value_num":42000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XOF","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/niger/","effective_date":"2026-01-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"Statutory Minimum Wage\" row, total including mandatory allowances. || no_government_figure:2026-09-17 (the captured text gives a SMIG amount without stating whether it is hourly or monthly, and a 2025 draft decree with a different figure is not enacted)"},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=NER&yr=2025","effective_date":"2025-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice period uses monthly-wage worker category (1 month flat, no tenure variation stated). Severance uses Redundancy payment figures (severance pay + 1 month economic dismissal supplement per Section"},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"paternity_leave_weeks","value_num":0.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 1 calendar days -> 0.1 weeks"},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:22.628+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"De 700 001 A 1 000 000 34% Au-dela De 1 000 000 35%\" | registry:NE:personal_income_tax_top_rate:fb5fb8af7db7 | Source scope: Top marginal bracket rate on monthly salary income; currentness of PDF version not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"public_holidays","value_num":7,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/NE","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The capture is a cabinet communiqué announcing an amendment that adds two holidays to the 1997 law. It does not carry the list it amends.)"},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.ne/prestations/branche-des-pensions/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:47.613+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Etre age de 60 ans (55 ans pour les femmes a leur demande)\" | registry:NE:retirement_age:7d236d1c1de9 | Ladder: 55 for women on request; early retirement from 55 for both sexes under different conditions | Source scope: Applies to normal old-age pension (PVN) conditions under CNSS pension branch; early retirement (pension anticipée) available from age 55 for both sexes under different conditions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cc8d5e6-799c-4a88-aa0e-f63fa4de75ca","iso2":"NE","iso3":"NER","country":"Niger","field_key":"severance_weeks","value_num":11.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=NER&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The one month quoted is the indemnité SPÉCIALE for economic dismissal, paid alongside the ordinary severance, and the ordinary schedule is not quantified in the capture.)"},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"annual_leave_days","value_num":6,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nelex.gov.ng/documents/LABOUR_ACT.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:47:13.421+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a holiday with full pay of- (a) at least six working days\" | registry:NG:annual_leave_days:a53b7028b803 | Conversion: Already working days; no conversion. | Excluded: Workers under sixteen, including apprentices, get twelve. | Source scope: Entitlement expressed as minimum working days per year after 12 months' continuous service; version currency of this Labour Act excerpt (undated PDF) is uncertain. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nass.gov.ng/documents/download/11249","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:17.004+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"any other company, at the rate of 30% from the commencement of this Act\" | registry:NG:corporate_tax_rate:41abf6887bc5 | Ladder: a reduction to 25% is contingent on a Presidential order not yet in force | Reduced rates: 0% for small companies | Source scope: National standard corporate rate 30% (small companies 0%); a future reduction to 25% is contingent on a Presidential order not yet in force per the text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"employee_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.pencom.gov.ng/wp-content/uploads/2018/04/FAQ-CPS-reviewed.-17-Apr.-2018.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:52.592+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The minimum rate of contributions is 18% of the employee's monthly emoluments where 10% is contributed by the employer and 8% is contributed by the [employee]\" | registry:NG:employee_ssc_rate:2abc60b9476a | Assessable base: Monthly emoluments under the Contributory Pension Scheme. | Source scope: Contributory Pension Scheme rate (8% employee/10% employer minimum); document is a 2018 FAQ PDF referencing PRA 2014; currentness of the stated rate against any later amendments is unverified. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"employer_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nsitf.gov.ng/publications/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:53.188+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The minimum rate of contributions is 18% of the employee's monthly emoluments where 10% is contributed by the employer and 8% is contributed by the [employee]\" | registry:NG:employer_ssc_rate:4b0a55628117 | Assessable base: Monthly emoluments under the Contributory Pension Scheme; 18% is the combined minimum. | Source scope: Covers only Employees' Compensation Scheme (workplace injury insurance), employer-funded only; does not include pension employer contribution rate (see PenCom FAQ for that). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"income_tax_brackets","value_num":null,"value_text":"6 bands, 0%–25% (2025)","value_jsonb":[{"to":800000,"from":0,"rate":0},{"to":3000000,"from":800001,"rate":15},{"to":12000000,"from":3000001,"rate":18},{"to":25000000,"from":12000001,"rate":21},{"to":50000000,"from":25000001,"rate":23},{"to":null,"from":50000001,"rate":25}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nass.gov.ng/documents/download/11249","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:53.979+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(a) First N800,000 at 0% ; (b) Next N2,200,000 at 15% ; (c) Next N9,000,000 at 18% ; (d) Next N13,000,000 at 21% ; (e) Next N25,000,000 at 23% ; and (f) Above N50,000,000 at 25%\" | registry:NG:income_tax_brackets:41abf6887bc5 | Currency: NGN | Tax year: 2025 | Residence basis: individuals, Fourth Schedule of the Nigeria Tax Act 2025 | Source scope: National individual income tax bracket table under Nigeria Tax Act 2025 Fourth Schedule; effective from stated commencement date of the Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nelex.gov.ng/documents/LABOUR_ACT.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:00.114+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"shall not be permitted to work during the six weeks following her confinement\" | registry:NG:maternity_leave_weeks:a53b7028b803 | Conversion: 6 weeks before plus 6 weeks after confinement = 12 weeks | Payment: 50% of pay, conditional on 6 months of service | Source scope: States six weeks pre- and six weeks post-confinement (total ~12 weeks) with a 50% pay condition tied to 6 months' service; document date/currentness of this version is not shown. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"min_wage_monthly","value_num":70000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"NGN","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/nigeria/","effective_date":"2024-07-19","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"notice_weeks","value_num":3.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nelex.gov.ng/documents/LABOUR_ACT.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:28:05.196+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(a) one day, where the contract has continued for a period of three months or less; (b) one week, where the contract had continued for more than three months but less than two years; (c) two weeks, where the contract has continued for a period of two years but less than five years; and (d) one month, where the contract had continued for five years or more.\" | registry:NG:notice_weeks:a53b7028b803 | Conversion: Labour Act s. 11(2). Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y: 1 week; 5y: 1 month = 4.3 weeks; 10y: 4.3 weeks. Average of the three = 3.2 weeks. | Excluded: The registry records that amendments since enactment are not verifiable from the page. | Source scope: Notice periods given in days/weeks/month tiers by length of service under s.11(2) of the Labour Act; currentness uncertain as amendments since original enactment are not verifiable from this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.cxcglobal.com/global-hiring-guide/nigeria/employment-contracts-in-nigeria/","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nass.gov.ng/documents/download/11249","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:23.05+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(e) Next N25,000,000 at 23% ; and (f) Above N50,000,000 at 25%\" | registry:NG:personal_income_tax_top_rate:41abf6887bc5 | Applies to: Nigeria Tax Act 2025 | Source scope: National individual top marginal rate under Nigeria Tax Act 2025. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.cxcglobal.com/global-hiring-guide/nigeria/employment-contracts-in-nigeria/","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The interior ministry publishes a rolling feed of individual holiday declarations rather than an annual calendar, so no year's count is quotable.)"},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"retirement_age","value_num":50,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Nigeria CPS access age 50 (or on retirement) || no_government_figure:2026-09-17 (the Pension Reform Act stipulates no retirement age and leaves it to each employee's terms of employment, which the page states in terms; sector-specific public service ages are outside the capture)"},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=NGA&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile."},{"country_id":"15ed3339-9094-4aa1-b2d3-99b457967fdd","iso2":"NG","iso3":"NGA","country":"Nigeria","field_key":"vat_rate","value_num":7.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nass.gov.ng/documents/download/11249","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:08.512+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"VAT shall be charged on the value of all taxable supplies at the rate of 7.5%\" | registry:NG:vat_rate:41abf6887bc5 | Applies to: Nigeria Tax Act 2025 | Source scope: National VAT rate under Nigeria Tax Act 2025. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cfcd96a-7f2f-4320-9e1d-517790a2a8bf","iso2":"NU","iso3":"NIU","country":"Niue","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mof.gov.nu/wp-content/uploads/2024/04/IncomeTax_1961.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:18.235+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The rate of income tax payable in respect of taxable income derived by a company in Niue shall be 30 cents for every dollar of\" | registry:NU:corporate_tax_rate:ca820d33882c | Conversion: 30 cents in every dollar of taxable income = 30% | Source scope: Rate stated in Schedule 1 of Income Tax Act 1961; document is an old consolidated Act with unclear confirmation of most recent amendment status. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cfcd96a-7f2f-4320-9e1d-517790a2a8bf","iso2":"NU","iso3":"NIU","country":"Niue","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/NU","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The source is the Public Service Commission's circular index, which announces individual days for public servants. It is not an annual calendar.)"},{"country_id":"a6ae2006-baa0-4f9a-8474-74a98c9f9805","iso2":"NF","iso3":"NFK","country":"Norfolk Island","field_key":"employer_ssc_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ato.gov.au/norfolk-island/norfolk-island-tax-and-super","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:51.619+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 July 2025 – 30 June 2026 12.00 10\" | registry:NF:employer_ssc_rate:ac87ac8ffc17 | Assessable base: Ordinary time earnings; the Norfolk Island transitional super guarantee rate for the 2025-26 year. | Excluded: The transitional schedule continues to rise to the mainland rate; the second column is the Norfolk Island transitional figure. | Source scope: Gives transitional trajectory and end-state rate (12% by 2027) rather than a single current-year employer contribution percentage; exact current-year rate not stated in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a6ae2006-baa0-4f9a-8474-74a98c9f9805","iso2":"NF","iso3":"NFK","country":"Norfolk Island","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/NF","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The list sits on a Fair Work page about previous legislation changes which says on its face that it was accurate at time of publishing and may no longer apply, and refers the reader to the Norfolk Island government for current dates.)"},{"country_id":"a6ae2006-baa0-4f9a-8474-74a98c9f9805","iso2":"NF","iso3":"NFK","country":"Norfolk Island","field_key":"severance_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.fairwork.gov.au/ending-employment/redundancy/redundancy-pay","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:52.2+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"At least 1 year but less than 2 years 4 weeks At least 2 years but less than 3 years 6 weeks\" | registry:NF:severance_weeks:f59e53ed353d | Conversion: The National Employment Standards redundancy table, which applies on Norfolk Island through the Fair Work Act extension; already in weeks. | Tenure ladder: 1y: 4 weeks; 5y: 10 weeks; 10y: 12 weeks. Average of the three = 8.7 weeks. | Excluded: Employers with fewer than 15 employees are generally exempt. | Source scope: NES redundancy pay table; applies to Norfolk Island employees per Fair Work Act extension from 1 July 2016/2018, subject to employer size (15+ employees) and service length thresholds. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a6ae2006-baa0-4f9a-8474-74a98c9f9805","iso2":"NF","iso3":"NFK","country":"Norfolk Island","field_key":"vat_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ato.gov.au/norfolk-island/tax-for-businesses","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:08.11+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"GST and other indirect taxes don't apply to Norfolk Island.\" | registry:NF:vat_rate:e574f295dff2 | Applies to: Norfolk Island is outside the Australian GST system; this is a recorded absence | Source scope: Confirms GST/VAT-equivalent does not apply on Norfolk Island transactions; mainland GST implications may arise only for cross-border dealings, per the same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"corporate_tax_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ujp.gov.mk/en/plakjanje/category/21","effective_date":"2008-01-01","verified_at":"2026-09-17T11:55:11.991+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Profit Tax from 01.01.2008 - 10% tax rate\" | registry:MK:corporate_tax_rate:e5d8c47df8c3 | Source scope: Rate stated with 2008 effective date; no confirmation this remains the current profit tax rate."},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"employee_ssc_rate","value_num":26.3,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The finance ministry page lists aggregate branch rates without attributing them between employer and employee, and the registry records that gap.)"},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"employer_ssc_rate","value_num":1.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same page, same gap.)"},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"income_tax_brackets","value_num":null,"value_text":"1 bands, 10%–10% (2008)","value_jsonb":[{"to":null,"from":0,"rate":10}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ujp.gov.mk/en/plakjanje/category/21","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:49.688+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"Personal Income Tax from 01.01.2008 - 10 % tax rate\" | registry:MK:income_tax_brackets:e5d8c47df8c3 | Currency: MKD | Tax year: 2008 | Residence basis: individuals | Source scope: Single flat rate shown, not a bracket table; effective date is 2008 and currentness for later years is unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"maternity_leave_weeks","value_num":38.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 270 calendar days -> 38.6 weeks"},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"min_wage_monthly","value_num":38507,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"MKD","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/north-macedonia/","effective_date":"2026-03-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"paternity_leave_weeks","value_num":0.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 2 calendar days -> 0.3 weeks"},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"personal_income_tax_top_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ujp.gov.mk/en/plakjanje/category/21","effective_date":"2008-01-01","verified_at":"2026-09-17T12:00:17.209+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Personal Income Tax from 01.01.2008 - 10 % tax rate\" | registry:MK:personal_income_tax_top_rate:e5d8c47df8c3 | Source scope: Only a single flat rate is given (no explicit top/higher bracket); effective date is 2008, currentness for later years unclear given later reported reforms elsewhere."},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/MK","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"retirement_age","value_num":64,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Europe 2018 — North Macedonia men 64 (women 62)"},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"severance_weeks","value_num":10.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b208eeae-18c3-4cc8-bce2-be1032f1d386","iso2":"MK","iso3":"MKD","country":"North Macedonia","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ujp.gov.mk/en/plakjanje/category/21","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:03.707+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"by the general tax rate of 18% and by the preferential tax rate of 5%\" | registry:MK:vat_rate:e5d8c47df8c3 | Reduced rates: 5% preferential rate | Source scope: Includes general and reduced rates with itemized goods/services list; page has no visible last-updated date so full currentness cannot be verified. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"54f65eb2-ff49-4c7d-b6a8-76f2ff57ff22","iso2":"MP","iso3":"MNP","country":"Northern Mariana Islands","field_key":"public_holidays","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://opm.cnmi.gov/assets/docs/legal-holidays--2026.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:45:17.845+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Pursuant to 1 CMC § 311, the following legal holidays are observed in the Commonwealth for the calendar year of 2026. New Year's Day Martin Luther King, Jr. Day President's Day Commonwealth Covenant Day Good Friday Memorial Day Juneteenth Independence Day Labor Day Commonwealth Cultural Day Citizenship Day Veteran's Day Thanksgiving Day Constitution Day Christmas Day\" | registry:MP:public_holidays:1d5814ffec71 | Conversion: The 2026 proclamation lists 15 legal holidays. | Source scope: Official current-year (2026) CNMI legal holiday calendar with specific listed dates. It states that schools and government offices close; it does not establish paid private-sector leave. No holiday count has been approved. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"annual_leave_days","value_num":21,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arbeidstilsynet.no/en/working-hours-and-organisation-of-work/holiday/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:47:15.857+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Every employee is entitled to at least 25 working days of holiday. Working days are defined as weekdays and Saturdays. ... Since Saturdays are considered working days, this normally means the employee is entitled to four weeks and one day\" | registry:NO:annual_leave_days:e9adb4fb6141 | Conversion: The page converts its own figure: 25 six-day working days are four weeks and one day, which is 21 working days on a five-day week. | Excluded: A fifth week is common but comes from collective agreements, not the Holidays Act. | Source scope: 25 working days counted using a six-day work week (Saturdays included as working days), roughly equal to four weeks plus one day; many employees get a 5th week via collective agreement, not statutory right. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2024-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Arbeidsmiljøloven (2005) §10-4 (normal working hours 40h) || no_government_figure:2026-09-17 (the 37.5 hours is quoted from a sector minimum-wage regulation; the Working Environment Act's general figure is not confirmed by the capture)"},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"corporate_tax_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"employee_ssc_rate","value_num":7.6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatteetaten.no/en/rates/national-insurance-contributions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:56.216+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Salary income, sickness benefit, etc. (persons aged 17 to 69 in the income year) 7.6%\" | registry:NO:employee_ssc_rate:a03991ca2040 | Assessable base: Salary income above the lower earnings threshold of NOK 99,650, for persons aged 17 to 69. | Excluded: Persons under 17 or over 69 pay 5.1%; other business income is at 10.8%. | Source scope: Rate varies by income type and age band (7.6% for salary, 5.1% for pension/under-17/over-69, 10.8% for other business income); a lower earnings threshold (NOK 99,650) applies. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"employer_ssc_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Norway's employer contribution is regionally differentiated by municipality zone, from 0% to 14.1%. There is no single national rate to write.)"},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":20.422432}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the bracket tax is one component; the full schedule also requires the flat 22% general income tax, which is on another page)"},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"maternity_leave_weeks","value_num":15,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://info.altinn.no/en/start-and-run-business/working-conditions/print-leave-of-absence-and-holidays/rights-in-connection-with-pregnancy-birth-and-adoption/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:01.596+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a maternal quota of 15 weeks (the first six weeks must be taken immediately following the birth)\" | registry:NO:maternity_leave_weeks:163181182204 | Applies to: the mother's reserved quota; a separate 12-week pregnancy leave entitlement exists | Payment: parental benefit at 100% for 49 weeks or 80% for 61 weeks across the shared scheme | Source scope: Figure is part of the shared parental benefit scheme (49 weeks at 100% or 61 weeks+1 day at 80%); mother also has separate 12-week pregnancy leave entitlement stated on Arbeidstilsynet. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"notice_weeks","value_num":5.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arbeidstilsynet.no/en/pay-and-engagement-of-employees/dismissal-with-notice/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:17:56.986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employed for less than 5 years 1 month 1 month 1 month 1 month Employed for more than 5 years 2 months\" | registry:NO:notice_weeks:5d44dc2ee36c | Conversion: Arbeidsmiljøloven. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 1 month = 4.3 weeks; 10y: 2 months = 8.7 weeks. Average of the three = 5.8 weeks. | Excluded: Longer periods apply by age; trial periods and collective agreements differ. | Source scope: Notice period varies by tenure and age; expressed in months not weeks (conversion needed); trial period and collective agreement exceptions apply. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"parental_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arbeidstilsynet.no/en/pay-and-engagement-of-employees/permisjoner/parental-leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:00.444+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Parents are entitled to a total of 12 months' leave in connection with a birth.\" | registry:NO:parental_leave_weeks:4481d5da98c3 | Conversion: a total of 12 months x 4.33 weeks = 52 weeks | Payment: parental benefit runs 49 or 61 weeks, which is a different period from the leave entitlement | Ladder: a further year per parent beyond the initial 12 months | Source scope: Expressed in months not weeks; additional 1 year per parent available beyond the initial 12 months; benefit payment period differs (49/61 weeks) from leave entitlement period. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"paternity_leave_weeks","value_num":15,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://info.altinn.no/en/start-and-run-business/working-conditions/print-leave-of-absence-and-holidays/rights-in-connection-with-pregnancy-birth-and-adoption/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:54.815+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a paternal quota of 15 weeks\" | registry:NO:paternity_leave_weeks:163181182204 | Payment: parental benefit at 100% coverage; the quota is 19 weeks under the 80% option | Excluded: a separate two-week birth leave for the father or co-mother exists | Source scope: Additionally a separate two-week birth leave for father/co-mother exists; 15-week quota is under the 100% coverage option (19 weeks under 80% coverage). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"personal_income_tax_top_rate","value_num":39.8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-06-25","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. Source text: \"39.8% (22% general income tax + 17.8% top bracket tax on personal income)\" || no_government_figure:2026-09-17 (the quoted 17.8% is the top bracket-tax rate alone; the combined top marginal rate also requires the 22% general income tax and the 7.6% national insurance contribution, which are on other pages)"},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.arbeidstilsynet.no/en/pay-and-engagement-of-employees/contract-of-employment/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:19.565+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Normally, the maximum duration of trial periods is six months.\" | registry:NO:probation_months:ef0661ed2e33 | Excluded: for temporary employment the trial period may not exceed half the employment period | Source scope: For temporary employments, trial period cannot exceed half the employment period; this is the maximum statutory limit, not a fixed mandatory duration. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lovdata.no/dokument/NL/lov/1995-02-24-12","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"10 helligdager (lov 1995-02-24-12 s2, incl Easter Sun + Whit Sun) + 1 & 17 May paid hoegtidsdager (lov 1947-04-26-1 ss1,3)"},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nav.no/alderspensjon/en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:49.225+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"You can start drawing retirement pension from the month after your 67th birthday.\" | registry:NO:retirement_age:070f3210e124 | Ladder: early drawdown from 62 with a reduced monthly payment; a gradual increase by cohort is planned | Source scope: A gradual increase in standard retirement age is proposed/planned per age cohort; early drawdown possible from age 62 with reduced monthly payment. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ac4357a5-6214-4278-ae41-8d213918f672","iso2":"NO","iso3":"NOR","country":"Norway","field_key":"vat_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatteetaten.no/en/rates/value-added-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:09.338+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Normal rate 25 %\" | registry:NO:vat_rate:7106506160c9 | Reduced rates: 15% on foodstuffs and water services, 12% on passenger transport, cinema tickets and letting of rooms | Source scope: Multiple reduced rates exist for specific sectors alongside the 25% standard rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://decree.om/2023/rd20230053/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:47:18.442+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an annual leave with a gross wage of no less than (30) thirty days\" | registry:OM:annual_leave_days:914ea58dd6a8 | Conversion: 30 days, unqualified in the Labour Law, converts to 22 working days (30 minus two weekend days per completed week). | Source scope: Expressed in days (30 days minimum); leave cannot be taken before 6 months of service; unused leave capped at 30 days carryover per Ministry page. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mol.gov.om/pages/Employee-Rights-And-Duties","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:06.332+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A worker may not be employed for more than eight (8) actual working hours a day, and a maximum of forty (40) actual working hours a week\" | registry:OM:avg_weekly_hours:91e233cf10ef | Excluded: reduced to 6 hours a day or 30 a week during Ramadan for Muslim workers | Source scope: Standard is 8 hours/day, 40 hours/week; reduced to 6 hours/day or 30 hours/week during Ramadan for Muslim workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tms.taxoman.gov.om/portal/ar/tax-rate","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:19.083+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Commercial establishments and companies: 15% of net taxable income.\" | registry:OM:corporate_tax_rate:6a8dda412182 | Reduced rates: 3% for small enterprises meeting stated conditions | Excluded: 55% for oil and gas exploration companies | Source scope: Standard corporate rate is 15%; page also notes 3% rate for small enterprises meeting specific conditions and 55% for oil/gas exploration companies as sector-specific exceptions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"employee_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 1% quoted is the maternity-leave insurance branch and it is employer-funded; the old-age, disability and death branch rates are not quoted with figures in the capture.)"},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"employer_ssc_rate","value_num":13.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same: only the 1% maternity branch is given, without the other branches.)"},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://decree.om/2023/rd20230053/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:03.052+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"98 (ninety-eight) days of maternity leave for the female worker to cover the period before and after childbirth\" | registry:OM:maternity_leave_weeks:914ea58dd6a8 | Conversion: 98 calendar days / 7 = 14 weeks | Applies to: the pre-birth portion is capped at 14 days on medical recommendation | Payment: not stated in the quoted text | Source scope: Expressed in days (98 days ~14 weeks) rather than weeks; pre-birth portion capped at 14 days per medical recommendation, remainder from date of childbirth. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"min_wage_monthly","value_num":325,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"OMR","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://decree.om/2023/rd20230053/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:01.748+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"30 (thirty) days for workers appointed on a monthly wage and 15 (fifteen) days for others\" | registry:OM:notice_weeks:914ea58dd6a8 | Conversion: Labour Law 2023, indefinite-term contracts. Days to weeks = 30 / 7 = 4.3 for a monthly-paid worker. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Workers not on a monthly wage get fifteen days; a longer contractual period prevails. | Source scope: Notice periods are expressed in days (30 or 15) rather than weeks, and apply specifically to indefinite-term contracts under the 2023 Labour Law; unless a longer period is contractually agreed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://decree.om/2023/rd20230053/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:35.49+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"at least 25% (twenty-five) percent of the daytime working hours and at least 50% (fifty percent) of the night working hours\" | registry:OM:overtime_premium_pct:914ea58dd6a8 | Excluded: 50% for night hours; 100% plus a day's wage or compensatory leave for rest-day and holiday work | Source scope: Daytime overtime premium is 25% minimum, night overtime is 50% minimum; overtime on weekly rest days/holidays is 100% premium plus day's wage or compensatory leave. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://decree.om/2023/rd20230053/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:56.244+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"7 (seven) days of paternity leave, provided that the child is born alive\" | registry:OM:paternity_leave_weeks:914ea58dd6a8 | Conversion: 7 calendar days / 7 = 1 week | Applies to: must be used before the child reaches 98 days of age and the child must be born alive | Payment: not stated in the quoted text | Source scope: Expressed in days (7 days = 1 week) rather than weeks; must be used before child reaches 98 days of age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"personal_income_tax_top_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tms.taxoman.gov.om/portal/ar/personal-income-tax-faqs","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:25.275+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"What rate applies to taxable income if it exceeds 42 thousand Omani rials? 5%\" | registry:OM:personal_income_tax_top_rate:5dfda02d2644 | Applies to: individuals whose net income exceeds OMR 42,000 a year | Source scope: Single flat rate for personal income tax (new law); applies to individuals whose net income exceeds 42,000 OMR annually. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mol.gov.om/pages/Employee-Rights-And-Duties","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:21.061+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"not more than (3) three months for a worker paid monthly, and not more than (2) two months for others\" | registry:OM:probation_months:91e233cf10ef | Ladder: 3 months for monthly-paid workers, 2 months for others; probation may not be repeated with the same employer | Source scope: Maximum probation period differs by wage type: 3 months for monthly-paid workers, 2 months for others; not permitted to repeat probation with same employer. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://qanoon.om/p/2023/rd2023052/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:50.661+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"sinn kibar al-sinn: bulugh sinn (60) sittin aman min al-umr\" | registry:OM:retirement_age:a88dfba9f027 | Ladder: reduced ages for women, hazardous work, military and security personnel and persons with disabilities | Source scope: Standard retirement (old-age) age defined at 60; early retirement age variations for women, hazardous work, military/security personnel, and disabled persons are also referenced in the law with reduced ages. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://decree.om/2023/rd20230053/","effective_date":"2023-07-25","verified_at":"2026-07-04T03:37:52.827214+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Labour Law (Royal Decree 53/2023) Art. 61: end-of-service gratuity = not less than one basic wage per year of service (workers not under the Social Protection Law, i.e. expatriates). 1y:4.33w, 5y:21.65w, 10y:43.3w -> avg 23.1. Quote: \"the employer must pay the worker a reward for his period of service, not less than a basic wage for each year of his service\". [verified 2026-07-04: Labour Law RD 53/2023 Art.61 confirmed (decree.om/omanobserver) — >=1 basic wage/yr for non-Social-Protection (expat) workers]"},{"country_id":"2409c818-e41a-4d21-af01-00fb7c1443ec","iso2":"OM","iso3":"OMN","country":"Oman","field_key":"vat_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tms.taxoman.gov.om/portal/ar/tax-rate","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:10.166+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Value Added Tax (VAT): basic rate: 5% applied to most goods and services.\" | registry:OM:vat_rate:6a8dda412182 | Reduced rates: 0% on exports, 513 listed basic goods and international transport | Source scope: Standard rate is 5%, with zero-rating for exports, basic goods (513 items) and international transport, and exemptions for financial services and residential real estate leasing. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"annual_leave_days","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":"calendar_days_unconverted","scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Overtime is paid at 200% of normal wage, so the premium above normal is 100%. Annual leave is stated in calendar days; no conversion to working days is specified in the excerpt. Sections consulted: https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/work-and-wages/ | https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/annual-leave-and-holidays/ || unit_caveat:calendar_days_unconverted — the stored figure is in calendar days and has not been converted. Evidence: \"Annual leave is stated in calendar days; no conversion to working days is specified in the excerpt.\" (EB-2103). The value is published as stored; nothing is converted at score time."},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"corporate_tax_rate","value_num":29,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-24","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"employee_ssc_rate","value_num":1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The EOBI contribution is 1% of MINIMUM WAGES, not of the employee's own wages, so it is not a rate on ordinary pay; provincial ESSI contributions are also absent.)"},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"employer_ssc_rate","value_num":11,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same: 5% of minimum wages under EOBI alone.)"},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 112 calendar days -> 16.0 weeks || no_government_figure:2026-09-17 (the capture is a Bill covering federal government establishments and its enactment status is not established)"},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"min_wage_monthly","value_num":37000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"PKR","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=PAK&yr=2026","effective_date":"2026-01-01","verified_at":"2026-08-30T00:45:31.301191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Severance is gratuity under SO 12(6): 30 days per completed year; no separate redundancy pay. Gratuity does not apply to establishments with fewer than 49 employees or where employer provident fund co || no_government_figure:2026-09-17 (The Standing Orders Act captured is Sindh provincial law covering permanent workers in that province's industrial and commercial establishments, not a national rule.)"},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"overtime_premium_pct","value_num":100,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Overtime is paid at 200% of normal wage, so the premium above normal is 100%. Annual leave is stated in calendar days; no conversion to working days is specified in the excerpt. Sections consulted: https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/work-and-wages/ | https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/annual-leave-and-holidays/ || no_government_figure:2026-09-17 (the quoted double rate applies to commercial establishments in Sindh only; there is no federal statutory premium in the capture)"},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks || no_government_figure:2026-09-17 (the capture is a Bill covering federal government establishments and its enactment status is not established)"},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Overtime is paid at 200% of normal wage, so the premium above normal is 100%. Annual leave is stated in calendar days; no conversion to working days is specified in the excerpt. Sections consulted: https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/work-and-wages/ | https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-pk/work-in-pakistan/labour-law/annual-leave-and-holidays/ || no_government_figure:2026-09-17 (the quoted rule is the Sindh Standing Orders Act; the other provinces have their own laws and there is no federal rule in the capture)"},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.eobi.gov.pk/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:52.696+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Grant superannuation at the age of 60 for men and 55 for women and 55 years for those miners\" | registry:PK:retirement_age:fbb371504ed4 | Applies to: the EOBI old-age benefits scheme | Ladder: 60 for men, 55 for women and for miners | Source scope: This is the retirement/pension age under the EOBI old-age benefits scheme, which may differ from general statutory employment retirement age under other laws. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7e9e94b0-320d-4994-b1d8-6606fdaccac0","iso2":"PK","iso3":"PAK","country":"Pakistan","field_key":"severance_weeks","value_num":22.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=PAK&yr=2026","effective_date":"2026-01-01","verified_at":"2026-08-30T00:45:31.301191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Severance is gratuity under SO 12(6): 30 days per completed year; no separate redundancy pay. Gratuity does not apply to establishments with fewer than 49 employees or where employer provident fund co || no_government_figure:2026-09-17 (Same Sindh-only Act.)"},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"corporate_tax_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.palaugov.pw/executive-branch/ministries/finance/brt/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:21.776+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"It is calculated at 12% tax on net income (gross revenue less allowable deductions), the same rate as the highest rate of tax on wages\" | registry:PW:corporate_tax_rate:bfd2f39c9230 | Applies to: Business Profits Tax for businesses registered for PGST; others pay a 4% Gross Revenue Tax | Source scope: Business Profits Tax (BPT) at 12% applies to businesses registered for PGST; an alternative Gross Revenue Tax (4%) applies to non-BPT-registered businesses. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"employee_ssc_rate","value_num":9.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ropssa.pw/pgs/ss_and_hcf_contributions.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:00.425+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the SS contribution rate for each employee or wage earner in Palau is 7% of the total gross wages earned in each quarter and matched ... the HCF contribution rate for each employee or wage earner in Palau is 2.5% of the total gross wages earned in each quarter and matched\" | registry:PW:employee_ssc_rate:634647ddc4e6 | Assessable base: Total gross wages earned in each quarter. | Components: Social Security 7% + Health Care Fund 2.5% = 9.5%. | Source scope: Employee pays 7% SS + 2.5% HCF = 9.5% total; both components documented on same page but not combined into single rate label. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"employer_ssc_rate","value_num":9.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ropssa.pw/pgs/ss_and_hcf_contributions.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:00.815+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the SS contribution rate for each employee or wage earner in Palau is 7% of the total gross wages earned in each quarter and matched ... the HCF contribution rate for each employee or wage earner in Palau is 2.5% of the total gross wages earned in each quarter and matched\" | registry:PW:employer_ssc_rate:634647ddc4e6 | Assessable base: Total gross wages earned in each quarter; the employer matches the employee on both schemes. | Components: Social Security 7% + Health Care Fund 2.5% = 9.5%. | Source scope: Employer pays 7% SS + 2.5% HCF; total employer contribution across both schemes is 9.5%, not stated as single consolidated rate on this page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"income_tax_brackets","value_num":null,"value_text":"3 bands, 6%–12% (2026)","value_jsonb":[{"to":8000,"from":0,"rate":6},{"to":40000,"from":8001,"rate":10},{"to":null,"from":40001,"rate":12}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.palaugov.pw/executive-branch/ministries/finance/brt/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:59.38+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"6% on the first $8,000 of wages and salary earned 10% on wages and salary earned over $8,000 up to $40,000 12% on wages and salary earned over $40,000\" | registry:PW:income_tax_brackets:bfd2f39c9230 | Currency: USD | Tax year: 2026 | Residence basis: wages and salary tax | Source scope: Applies to Wages and Salary Tax specifically; Palau does not appear to have a broader general income tax covering all income types. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"maternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 0 calendar days -> 0.0 weeks || no_government_figure:2026-09-17 (the quoted rule applies to permanent public-service employees and the duration is outside the captured window)"},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"min_wage_monthly","value_num":883,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"USD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The Public Service System rules govern civil servants, not private-sector employment.)"},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"personal_income_tax_top_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.palaugov.pw/executive-branch/ministries/finance/brt/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:29.243+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"12% on wages and salary earned over $40,000\" | registry:PW:personal_income_tax_top_rate:bfd2f39c9230 | Source scope: Top rate applies to wages/salary tax; Palau's system does not appear to have a separate general personal income tax beyond this. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/PW","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ropssa.pw/pgs/applying_for_ss_benefits.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:54.309+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a person must be fully insured (38qtrs.) and has attained the age of Sixty (60) years\" | registry:PW:retirement_age:81c5f38cd390 | Applies to: the Social Security retirement benefit eligibility age | Source scope: Applies to Social Security retirement/old-age insurance benefit eligibility age nationally; does not address any separate mandatory employer retirement age for private employment contracts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2551f75f-c8ef-47a6-847d-ac27103d9836","iso2":"PW","iso3":"PLW","country":"Palau","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.palaugov.pw/executive-branch/ministries/finance/brt/","effective_date":"2023-01-01","verified_at":"2026-09-17T11:50:13.271+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Palau Goods and Services Tax (or PGST) was introduced on January 1 2023. It is a broad-based tax of 10%\" | registry:PW:vat_rate:bfd2f39c9230 | Applies to: Palau Goods and Services Tax | Source scope: Some goods/services are exempt supplies; standard rate applies to most transactions."},{"country_id":"2ce0148a-30b2-4789-8ef0-e3ba3435ea87","iso2":"PS","iso3":"PSE","country":"Palestine","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-12","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"15 (20% for telecommunication companies and other companies that operate under a franchise or a monopoly in the Palestinian market)\""},{"country_id":"2ce0148a-30b2-4789-8ef0-e3ba3435ea87","iso2":"PS","iso3":"PSE","country":"Palestine","field_key":"maternity_leave_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 70 calendar days -> 10.0 weeks"},{"country_id":"2ce0148a-30b2-4789-8ef0-e3ba3435ea87","iso2":"PS","iso3":"PSE","country":"Palestine","field_key":"min_wage_monthly","value_num":1880,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EGP","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/palestine/","effective_date":"2022-01-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"2ce0148a-30b2-4789-8ef0-e3ba3435ea87","iso2":"PS","iso3":"PSE","country":"Palestine","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2ce0148a-30b2-4789-8ef0-e3ba3435ea87","iso2":"PS","iso3":"PSE","country":"Palestine","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"2ce0148a-30b2-4789-8ef0-e3ba3435ea87","iso2":"PS","iso3":"PSE","country":"Palestine","field_key":"personal_income_tax_top_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mjr.ogb.gov.ps/Decrees/ViewText/23729/%D9%82%D8%B1%D8%A7%D8%B1-%D9%85%D8%AC%D9%84%D8%B3-%D8%A7%D9%84%D9%88%D8%B2%D8%B1%D8%A7%D8%A1-%D8%B1%D9%82%D9%85-16-%D8%A8%D8%B4%D8%A3%D9%86-%D9%84%D8%A7%D8%A6%D8%AD%D8%A9-%D8%A7%D9%82%D8%AA%D8%B7%D8%A7%D8%B9-%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9-%D8%A7%D9%84%D8%AF%D8%AE%D9%84-%D9%85%D9%86-%D8%A7%D9%84%D8%B1%D9%88%D8%A7%D8%AA%D8%A8-%D9%88%D8%A7%D9%84%D8%A3%D8%AC%D9%88%D8%B1-%D9%88%D9%85%D8%A7-%D9%81%D9%8A-%D8%AD%D9%83%D9%85%D9%87%D8%A7-%D9%81%D9%84%D8%B3%D8%B7%D9%8A%D9%86","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:28.008+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"3. and above that 15%.\" | registry:PS:personal_income_tax_top_rate:5bf23f0ca42a | Source scope: Cabinet decree from 2008 setting payroll withholding brackets (5%/10%/15% top marginal); may have been superseded by later income tax law amendments not supplied. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2ce0148a-30b2-4789-8ef0-e3ba3435ea87","iso2":"PS","iso3":"PSE","country":"Palestine","field_key":"public_holidays","value_num":19,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.palestinecabinet.gov.ps/portal/Decree/Details/9d63204f-3005-4804-8a3e-4a470fcbadca","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:05.886+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"الجدول الأول/ الأعياد والمناسبات الوطنية: عيد الفطر السعيد 1 شوال وقفة وثلاثة أيام؛ عيد الأضحى المبارك 10 ذو الحجة وقفة وأربعة أيام؛ رأس السنة الهجرية 1 محرم يوم واحد؛ ذكرى المولد النبوي الشريف 12 ربيع الأول يوم واحد؛ ذكرى الإسراء والمعراج 27 رجب يوم واحد؛ رأس السنة الميلادي 1 كانون الثاني يوم واحد؛ يوم المرأة العالمي 8 اذار يوم واحد؛ عيد الفصح المجيد 20 نيسان يوم واحد؛ عيد العمال 1 ايار يوم واحد؛ عيد الإستقلال 15 تشرين الثاني يوم واحد؛ عيد الميلاد المجيد الغربي 25 كانون الاول يوم واحد؛ عيد الميلاد المجيد الشرقي 7 كانون الثاني يوم واحد\" | registry:PS:public_holidays:372187512513 | Conversion: The table's own duration column adds to 19: Eid al-Fitr is an eve plus three days, Eid al-Adha an eve plus four, and the other ten are one day each. | Excluded: Tables two to four are holidays for Eastern Christian, Western Christian and Samaritan employees respectively, not general. The decree captured is the 2025 edition. | Source scope: Includes separate tables for national holidays and additional religion-specific holidays (Eastern Christian, Western Christian, Samaritan) that apply only to respective employee groups. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2ce0148a-30b2-4789-8ef0-e3ba3435ea87","iso2":"PS","iso3":"PSE","country":"Palestine","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2ce0148a-30b2-4789-8ef0-e3ba3435ea87","iso2":"PS","iso3":"PSE","country":"Palestine","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-12","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.mef.gob.pa/TI/PL03/INSTRUCTIVO_F03_V5-6.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:47:19.046+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Treinta días por cada once meses continuos de trabajo, a razón de un día por cada once días al servicio\" | registry:PA:annual_leave_days:44fe92dbe962 | Conversion: 30 días under article 54 of the Código de Trabajo are calendar days, which converts to 22 working days (30 minus two weekend days per completed week). | Source scope: Stated in days accrual formula (30 days per 11 months); citing Código de Trabajo Artículo 54; national rule, no regional variation noted. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mitradel.gob.pa/wp-content/uploads/2016/12/c%C3%B3digo-detrabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:06.743+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La jornada maxima diurna es de ocho horas, y la semana laborable correspondiente hasta de cuarenta y ocho horas\" | registry:PA:avg_weekly_hours:ad673c406fbf | Ladder: 48 hours daytime, 42 night, 45 mixed | Source scope: States statutory maximum daily (8h) and weekly (48h) ordinary hours for daytime shift; nocturnal (42h) and mixed (45h) schedules differ and are also given, requiring documentation of which schedule type applies. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.mef.gob.pa/DInforme/Tarifa","effective_date":"2011-01-01","verified_at":"2026-09-17T11:55:19.496+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2011 y siguientes 25%\" | registry:PA:corporate_tax_rate:18362e01425d | Excluded: energy, telecom, insurance, banking, mining and cement are taxed differently | Source scope: General rate 25% with stated exceptions for specific sectors (energy, telecom, insurance, banking, mining, cement) taxed differently."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"employee_ssc_rate","value_num":9.75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"employer_ssc_rate","value_num":13.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://prensa.css.gob.pa/2025/03/21/aumento-en-el-pago-de-la-cuota-de-los-empleadores-se-pagara-a-partir-de-abril-de-2025/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:02.352+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"el empleador pagará el equivalente a 13.25% de los sueldos que paguen a sus empleados\" | registry:PA:employer_ssc_rate:23dbc6e78e35 | Assessable base: Sueldos paid to employees under the CSS scheme; the rate in force from April 2025 under a stepped increase running to February 2027. | Excluded: Later scheduled rates beyond February 2027 are not on the page. | Source scope: Rate is a stepped/scheduled increase effective April 2025 through February 2027; later scheduled rates beyond this period not shown. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"income_tax_brackets","value_num":null,"value_text":"3 bands, 0%–25% (2026)","value_jsonb":[{"to":11000,"from":0,"rate":0},{"to":50000,"from":11001,"rate":15},{"to":null,"from":50001,"rate":25}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.mef.gob.pa/DInforme/Tarifa","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:56.542+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Hasta B/.11,000.00 El impuesto sera del 0% De mas de B/.11,000.00 hasta B/.50,000.00 El impuesto sera el 15% De mas de B/.50,000.00 Pagaran B/.5,850.00 por los primeros B/. 50,000.00 y una tarifa del 25% sobre el excedente.\" | registry:PA:income_tax_brackets:18362e01425d | Currency: PAB | Tax year: 2026 | Residence basis: individuals | Source scope: National personal income tax brackets in Balboas (=USD); no regional variation indicated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mitradel.gob.pa/wp-content/uploads/2016/12/c%C3%B3digo-detrabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:03.472+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"durante las seis semanas que precedan al parto y las ocho que le sigan\" | registry:PA:maternity_leave_weeks:ad673c406fbf | Conversion: 6 weeks before plus 8 weeks after = 14 weeks | Payment: not stated in the quoted text | Source scope: National Labour Code rule; separate paternity leave (3 days) exists at a different URL but must not be conflated with maternity entitlement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"min_wage_monthly","value_num":482.18,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"PAB","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured page shows the domestic-worker monthly rates only; the general minimum is set by hourly rates by activity and region through a lookup tool)"},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mitradel.gob.pa/wp-content/uploads/2016/12/c%C3%B3digo-detrabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:02.748+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"el empleador deberá notificarle el despido con treinta días de anticipación o abonarle la suma correspondiente al preaviso\" | registry:PA:notice_weeks:ad673c406fbf | Conversion: Código de Trabajo. Days to weeks = 30 / 7 = 4.3. The period does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Source scope: Notice period stated in days (30 days) for general dismissal cases under Código de Trabajo; separate domestic-worker notice (30 days, verbally allowed) also present; original unit is days not weeks, requiring conversion assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.mef.gob.pa/TI/PL03/INSTRUCTIVO_F03_V5-6.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:35.91+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Con un 25.0% de recargo sobre el salario cuando se efectue en el periodo diurno.\" | registry:PA:overtime_premium_pct:44fe92dbe962 | Ladder: 25% daytime, 50% night, 75% mixed or night extension | Source scope: Rates vary by shift period (diurnal 25%, nocturnal 50%, mixed/nocturnal extension 75%); citing Código de Trabajo Artículo 33. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"paternity_leave_weeks","value_num":0.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mitradel.gob.pa/ejecutivo-sanciono-ley-licencia-paternidad/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:56.66+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"los trabajadores recibiran tres dias habiles, los cuales seran computados como tiempo efectivo de servicio\" | registry:PA:paternity_leave_weeks:f2e643da8fc6 | Conversion: 3 business days / 5 working days per week = 0.6 weeks | Payment: counted as effective service time | Source scope: Entitlement stated in days (3 business days), not weeks; law dated 2017, currentness of any later amendments unconfirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.mef.gob.pa/DInforme/Tarifa","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:25.702+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"De mas de B/.50,000.00 Pagaran B/.5,850.00 por los primeros B/. 50,000.00 y una tarifa del 25% sobre el excedente.\" | registry:PA:personal_income_tax_top_rate:18362e01425d | Source scope: National top marginal rate for personal income tax. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/PA","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"retirement_age","value_num":62,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.css.gob.pa/pension-por-vejez/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:51.062+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tener 57 anos las mujeres y 62 anos los hombres, cumplidos.\" | registry:PA:retirement_age:66036d264075 | Ladder: 62 for men and 57 for women under Ley 51 de 2005; early old-age retirement has different thresholds | Source scope: Applies to standard old-age pension eligibility under Ley 51 de 2005; early retirement (vejez anticipada) has different age thresholds noted on a related page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"severance_weeks","value_num":18.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mitradel.gob.pa/wp-content/uploads/2016/12/c%C3%B3digo-detrabajo.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:03.163+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la indemnización será el equivalente a 3.4 semanas de salario por cada año laborado en los diez primeros años; y cada año posterior a los [diez, una semana adicional]\" | registry:PA:severance_weeks:ad673c406fbf | Conversion: Already in weeks of salary. | Tenure ladder: 1y: 3.4 weeks; 5y: 17.0 weeks; 10y: 34.0 weeks. Average of the three = 18.1 weeks. | Excluded: The registry records the currentness of this provision of the 1971 Código as amended in 1995 as not established from the page alone. | Source scope: Historical Código del Trabajo text (Decreto de Gabinete 252 of 1971 with 1995 amendments); currentness of this specific provision as still in force is uncertain from excerpt alone. Also a further one-week-per-year rate applies after year ten. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"69b1b2e9-0191-478a-b6d6-f4e64220484a","iso2":"PA","iso3":"PAN","country":"Panama","field_key":"vat_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dgi.mef.gob.pa/itbms/Itbms","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:10.577+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"consiste en la retencion del 7% sobre el valor de venta, dacion en pago, aporte a sociedades, cesion\" | registry:PA:vat_rate:2329ae8ea38d | Reduced rates: 10% on alcohol and lodging, 15% on tobacco | Source scope: Standard rate 7% with stated higher rates for alcohol (10%), tobacco (15%), lodging (10%) and exemptions listed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pngdpm-web.s3.amazonaws.com/documents/doc_EmploymentAct1978.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:02.259+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an employee is entitled for each year of continuous service to a period of 14 consecutive days paid leave including non-working days occurring within that period of paid leave\" | registry:PG:annual_leave_days:38d5aea30331 | Conversion: The Act says the 14 days include non-working days, so they are calendar days; that is 10 working days (14 minus two weekend days per completed week). | Excluded: Casual and piece-rate employees are outside the provision. | Source scope: Expressed as 14 consecutive calendar days (including non-working days) per year of continuous service; excludes casual and piece-rate employees. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"avg_weekly_hours","value_num":44,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pngdpm-web.s3.amazonaws.com/documents/doc_EmploymentAct1978.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:07.971+00:00","unit_caveat":null,"scope_caveat":"overtime_threshold_not_ordinary_hours","notes":"\"there shall be deemed to be 44 hours in a week\" | registry:PG:avg_weekly_hours:38d5aea30331 | Source scope: This 44-hour figure is defined specifically for the purpose of overtime rate calculation (Section 52(4)), though it reflects the standard statutory working week; daily maximum is separately capped at 12 hours (8 for standard, more via overtime). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"corporate_tax_rate","value_num":27.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nto.gov.pg/irc-taxation-companies/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:20.75+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The current corporate tax rate for most companies is 27.5% for the year of income 2021 and 2022\" | registry:PG:corporate_tax_rate:694e2a225b4f | Applies to: stated for income years 2021 and 2022; the page states the rate can vary by circumstance | Source scope: Rate explicitly stated only for income years 2021 and 2022; may not reflect current year rate, and notes rate 'can vary depending on circumstances.' | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"employee_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"employer_ssc_rate","value_num":8.4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"maternity_leave_weeks","value_num":6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pngdpm-web.s3.amazonaws.com/documents/doc_EmploymentAct1978.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:04.306+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"subject to Subsection (4), six weeks following confinement\" | registry:PG:maternity_leave_weeks:38d5aea30331 | Payment: unpaid unless the employee elects to convert leave credits | Ladder: a further 4 weeks if sickness follows confinement | Source scope: Unpaid unless employee elects to convert leave credits; additional 4 weeks possible if sickness follows confinement; eligibility requires minimum service period. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"min_wage_monthly","value_num":728,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"PGK","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"notice_weeks","value_num":3.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pngdpm-web.s3.amazonaws.com/documents/doc_EmploymentAct1978.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:06.145+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(a) one day's notice if the employee has been employed for less than four weeks; or (b) one week's notice if the employee has been employed for not less than four weeks and for less than one year; or (c) two weeks' notice if the employee has been employed for not less than one year and for less than five years; or (d) four weeks' notice if the employee has been employed for five years or more.\" | registry:PG:notice_weeks:38d5aea30331 | Conversion: Employment Act 1978 s. 34; already in weeks. | Tenure ladder: 1y: 2 weeks; 5y: 4 weeks; 10y: 4 weeks. Average of the three = 3.3 weeks. | Excluded: Registered awards and individual contracts may vary the minimum. | Source scope: Statutory minimums may be varied by registered awards or individual contracts; scale runs from 1 day to 4 weeks depending on tenure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pngdpm-web.s3.amazonaws.com/documents/doc_EmploymentAct1978.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:37.151+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"at any time, other than a Sunday or a public holiday, shall be paid at one and one half times the hourly rate\" | registry:PG:overtime_premium_pct:38d5aea30331 | Conversion: one and one half times the hourly rate = a 50% premium | Excluded: 2x on Sunday; no premium on public holidays | Source scope: Rate varies by day worked: 1.5x normal overtime, 2x on Sunday, 1x (i.e., no premium, just normal hourly rate) on public holidays per the same section. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"personal_income_tax_top_rate","value_num":42,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-08-10","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ipa.gov.pg/public/Holidays.aspx?lang=en-US","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:02.677+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Business Calendar 2026 01/01/2026 New Year's Day 03/04/2026 Good Friday 06/04/2026 Easter Monday 17/06/2026 King's Birthday 23/07/2026 National Remembrance Day 26/08/2026 National Day of Repentance 16/09/2026 Independence Day 25/12/2026 Christmas Day 26/12/2026 Boxing Day\" | registry:PG:public_holidays:791622df23bd | Conversion: The 2026 rows list 9 dates. | Source scope: This is IPA's business/registry calendar, not the Public Holidays Act itself; national gazetted list is defined under the Public Holidays Act 1953 which is referenced but not reproduced. Employers' obligation to grant paid leave on these days is governed separately by the Employment Act (Section 86). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Papua New Guinea provident fund 55 || no_government_figure:2026-09-17 (the quoted age applies to National Public Service officers under the Public Services (Management) Act, not private-sector employees)"},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=PNG&yr=2026","effective_date":"2026-01-01","verified_at":"2026-08-30T00:45:31.301191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice period schedule is truncated in the excerpt—full tenure-based tiers not available; severance/redundancy pay explicitly absent from the Employment Act. || no_government_figure:2026-09-17 (The captured General Order governs redundancy in the PUBLIC service, not private-sector employment.)"},{"country_id":"c93598cc-a2bf-42e9-bef7-3c1c094f5d07","iso2":"PG","iso3":"PNG","country":"Papua New Guinea","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nto.gov.pg/irc-taxation-companies/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:11.842+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Companies are also required to pay Goods and Services Tax or GST at a rate of 10% on the value of goods and services\" | registry:PG:vat_rate:694e2a225b4f | Applies to: GST; stated on an Investment Promotion Authority information page rather than in the GST Act | Source scope: No effective date given; general informational page, not a gazette or primary GST Act citation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtess.gov.py/?p=30145","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:06.503+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Hasta 5 años de antigüedad: 12 días hábiles consecutivos. Entre 5 y 10 años de antigüedad: 18 días hábiles consecutivos. Más de 10 años de antigüedad: 30 días hábiles consecutivos.\" | registry:PY:annual_leave_days:cd1fac604b69 | Conversion: Already días hábiles (working days); no conversion. | Tenure ladder: 18 days from five years and 30 from ten; the entry tier is the value taken. | Source scope: Days are stated as 'días hábiles' (business days), tiered by seniority (12/18/30 days); units and tiers should be preserved, not converted to calendar days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dnit.gov.py/web/portal-institucional/w/n-ley-n-213-93","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:11.243+00:00","unit_caveat":null,"scope_caveat":"quoted_in_sector_article","notes":"\"Se aplicara el sistema de ocho horas diarias de trabajo diurnas o cuarenta y ocho horas semanales\" | registry:PY:avg_weekly_hours:3388508b6395 | Source scope: This 48-hour/8-hour rule appears in context of drivers/transport workers article; general statutory ordinary hours (Art. 194 Código Laboral) may differ slightly and require verification against the general provision. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"corporate_tax_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dnit.gov.py/web/portal-institucional/ire","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:22.195+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tasas: SIMPLE Y GENERAL: 10%\" | registry:PY:corporate_tax_rate:81231750b1df | Applies to: the IRE General and Simple regimes | Source scope: Rate applies to IRE (corporate income tax) General and Simple regimes; RESIMPLE regime has a different mechanism not stated as a percentage here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"employee_ssc_rate","value_num":9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The technical report gives guaraní amounts against a specific minimum wage, not a rate.)"},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"employer_ssc_rate","value_num":14,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The IPS table captured is the voluntary continuidad regime, not the general employer rate.)"},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://portal.ips.gov.py/sistemas/ipsportal/noticia.php?cod=541","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:07.456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El permiso de maternidad es de 18 semanas ininterrumpidas.\" | registry:PY:maternity_leave_weeks:108b09a382bc | Applies to: public and private sector workers nationally | Payment: not stated in the quoted text | Ladder: exceptional extensions for multiple or premature birth and low birth weight | Source scope: Applies to public and private sector female workers nationally; exceptional extensions exist for multiple births, premature birth, or low birth weight. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"min_wage_monthly","value_num":3044000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mtess.gov.py/wp-content/uploads/2026/06/DECRETO-N%C2%B0-6225-SALARIO-MINIMO-2026.pdf","effective_date":"2026-07-01","verified_at":"2026-09-17T12:37:16.323+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a partir del 1 de julio de 2026, en la suma de guaranies tres millones cuarenta y cuatro mil (G. 3.044.000)\" | registry:PY:min_wage_monthly:c3b10cd8311a | Currency: PYG | Pay basis: monthly | Applies to: unspecified general private-sector activities; specified activities may differ | Source scope: Applies to unspecified/general private sector activities nationally; specified activities may have different rates set separately by MTESS; also includes a separate daily 'jornal mínimo' figure."},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"notice_weeks","value_num":10.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The seven days quoted applies to domestic workers in the trial period; the general Código del Trabajo notice periods are not in the capture.)"},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 14 calendar days -> 2.0 weeks"},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"personal_income_tax_top_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dnit.gov.py/web/portal-institucional/irp","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:29.653+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tasas: Rentas derivadas de la prestacion de Servicios Personales: 8%, 9% y 10%\" | registry:PY:personal_income_tax_top_rate:82a763b6669d | Residence basis: personal services income under the IRP | Source scope: Top rate of 10% applies to personal services income under IRP; capital gains taxed separately at 8%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"probation_months","value_num":2,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dnit.gov.py/web/portal-institucional/w/n-ley-n-213-93","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:23.154+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"De treinta dias para el personal del servicio domestico y trabajadores no calificados; b) De sesenta dias, para trabajadores calificados o para aprendices\" | registry:PY:probation_months:3388508b6395 | Conversion: 60 days for skilled workers and apprentices / 30 = 2 months | Ladder: 30 days for domestic and unskilled workers, 60 for skilled workers and apprentices | Source scope: Duration expressed in days (30/60), not months; differentiated by worker category (domestic/unskilled vs skilled/apprentice); a separate 30-day rule applies to agricultural workers (Art.184). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/PY","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://portal.ips.gov.py/sistemas/ipsportal/noticia.php?cod=307","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:54.731+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Haber cumplido 60 anos de edad y tener 25 anos de aporte.\" | registry:PY:retirement_age:17fb838827c5 | Ladder: 55 with 30 years of contributions, 60 with 25 (mandatory), or 65 with 15 | Source scope: IPS general regime; three alternative age/contribution-year combinations exist (55/30, 60/25 mandatory, 65/15); age varies by contribution years. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"21c947c9-f1f8-455a-833b-afac7321439b","iso2":"PY","iso3":"PRY","country":"Paraguay","field_key":"severance_weeks","value_num":18.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The capture refers the indemnity to Article 91 without stating its schedule.)"},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/institucion/sunafil/noticias/1092181-cuando-te-corresponden-vacaciones-todo-lo-que-necesitas-saber-para-planificar-tu-descanso","effective_date":"2026-09-12","verified_at":"2026-09-16T23:47:19.443+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El trabajador tiene derecho a 30 días naturales de descanso vacacional por año de servicios\" | registry:PE:annual_leave_days:8935fc6d6622 | Conversion: 30 días naturales (calendar days) converts to 22 working days (30 minus two weekend days per completed week). | Excluded: Workers on fewer than four hours a day get six days. | Source scope: Full-time general entitlement is 30 calendar days/year subject to a minimum 4-hour daily schedule and a 'récord vacacional' requirement; reduced 6-day entitlement applies to part-time workers under 4 hours/day per the same source. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/476-valor-remuneracion-minima-vital-sueldo-minimo","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:07.16+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"un trabajador que labora una jornada completa de 8 horas diarias o 48 horas semanales\" | registry:PE:avg_weekly_hours:0f08ca23650d | Applies to: stated as the full-time reference for the minimum wage; it reproduces the constitutional maximum of 8 hours a day and 48 a week | Source scope: Stated in context of full-time minimum wage reference rather than a dedicated working-hours statute page; corresponds to the constitutional/statutory maximum ordinary hours (8/day, 48/week), used here as full-time reference for RMV, not an independent hours regulation citation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"corporate_tax_rate","value_num":29.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/109392-declara-y-paga-renta-anual-2025-declara-y-paga-renta-anual-2025-negocios-o-empresas","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:19.91+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Los contribuyentes del Regimen General determinaran aplicando a la renta neta anual la tasa del 29.5%\" | registry:PE:corporate_tax_rate:8141eb7b9c32 | Reduced rates: a progressive MYPE Tributario scale of 10% and 29.5% for smaller businesses | Source scope: Applies to Régimen General corporate taxpayers on annual net income; a separate progressive MYPE Tributario scale (10%/29.5%) applies to smaller businesses, also stated in the same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"employee_ssc_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/8246-aportes-a-la-onp-recaudados-por-sunat-conceptos-afectos-a-la-onp","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:03.556+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"debes retenerles mensualmente el 13% de la remuneración asegurable (sueldo)\" | registry:PE:employee_ssc_rate:cab835dc78a6 | Assessable base: Remuneración asegurable under the ONP/SNP public pension system. | Excluded: An employee in the private AFP system pays a different variable rate plus commissions and insurance premiums. | Source scope: Covers only the ONP/SNP public pension system employee rate (13%); the alternative private AFP system has different variable rates plus commissions/insurance, not covered here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"employer_ssc_rate","value_num":9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/7942-aportes-a-essalud-recaudados-por-sunat","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:04.156+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"el aporte es del 9% de tu ingreso mensual y la remuneración mínima que tu empleador declare no puede ser menor a S/ 1,130.00\" | registry:PE:employer_ssc_rate:58ba86c80992 | Assessable base: Monthly income, with a declared floor of S/ 1,130, under EsSalud. | Excluded: CTS, SCTR and workers' compensation insurance are separate employer charges not on this page. | Source scope: Covers only the EsSalud employer health contribution (9%); does not include other employer social charges such as CTS, SCTR, or workers' compensation insurance. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":34200,"min":0,"rate":0},{"max":137000,"min":34200,"rate":8},{"max":239000,"min":137000,"rate":14},{"max":342000,"min":239000,"rate":17},{"max":684000,"min":342000,"rate":20},{"max":null,"min":684000,"rate":30}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.payoneer.com/resources/workforce-management/employment-laws/peru/","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"min_wage_monthly","value_num":1130,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/218-seguro-regular-essalud-seguro-aportes","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:13.651+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Remuneracion Minima Vital = S/ 1,130.00\" | registry:PE:min_wage_monthly:d3622272e7f1 | Currency: PEN | Pay basis: monthly | Applies to: stated as a footnote on an EsSalud contribution page; a proposed increase to PEN 1,300 is under discussion | Source scope: Monthly RMV figure appears as a footnote reference within an EsSalud contribution page rather than the primary minimum wage page; a separate El Peruano article discusses a proposed increase to S/1,300, raising currentness uncertainty. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/8246-aportes-a-la-onp-recaudados-por-sunat-conceptos-afectos-a-la-onp","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:36.34+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"En las 2 primeras horas, corresponde el pago de la hora de jornada normal con un recargo del 25%.\" | registry:PE:overtime_premium_pct:cab835dc78a6 | Ladder: 25% for the first two hours, 35% from the third | Source scope: Rates apply to overtime hours beyond the ordinary schedule: 25% surcharge for the first two hours, 35% surcharge from the third hour onward, embedded within an ONP contribution-concepts page rather than a dedicated overtime regulation page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"paternity_leave_weeks","value_num":1.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/institucion/sunafil/noticias/971880-padres-de-familia-tienen-derecho-a-una-licencia-por-paternidad-de-10-dias-consecutivos-en-caso-de-parto-natural-o-cesarea","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:57.061+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"derecho a que sus empleadores les otorguen 10 dias calendarios consecutivos, cuando sus hijos hayan nacido por parto natural o cesarea\" | registry:PE:paternity_leave_weeks:b541920d9aa5 | Conversion: 10 consecutive calendar days / 7 = 1.4 weeks | Payment: granted by the employer | Ladder: 20 or 30 days for premature or multiple births or health complications | Source scope: Base entitlement is 10 calendar days, not weeks; extended periods (20 or 30 days) apply for special circumstances such as premature birth, multiple births, or health complications, as noted in the same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/7319-calcular-el-impuesto-a-la-renta-de-quinta-categoria","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:26.116+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"5to Tramo: mas de 45 UIT 30%\" | registry:PE:personal_income_tax_top_rate:36cd33a25315 | Residence basis: fifth-category (employment) income | Source scope: Top rate specific to fifth-category (employment) income; other income categories may have different top rates or schedules. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.payoneer.com/resources/workforce-management/employment-laws/peru/","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The gob.pe capture shows only the feriados still to come in 2026, not the full year, and the regional tab is a separate view.)"},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.onp.gob.pe/pensiones_peru_onp/sistema_previsional","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:51.461+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La edad minima para jubilarse y solicitar una pension es de 65 anos\" | registry:PE:retirement_age:9432b58ea18f | Ladder: early retirement from 50 for women and 55 for men with minimum contribution years | Source scope: Applies to the National Pension System (SNP) general regime and mirrored for the private system (SPP) at 65; early retirement options exist (50 for women/55 for men) with minimum contribution years, as noted in the same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"severance_weeks","value_num":30.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/institucion/sunafil/noticias/661238-liquidacion-de-beneficios-6-datos-que-debes-saber-si-renunciaste-o-te-cesaron-del-trabajo","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:04.76+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la indemnización equivale a una remuneración y media ordinaria mensual por cada año completo de servicios prestados. El máximo es de 12 remuneraciones\" | registry:PE:severance_weeks:3694bcefff0e | Conversion: Indemnización por despido arbitrario: one and a half months' salary per complete year, capped at twelve months. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1.5 months = 6.5 weeks; 5y: 7.5 months = 32.5 weeks; 10y: 15 months capped at 12 = 52.0 weeks. Average of the three = 30.3 weeks. | Excluded: Fixed-term contracts use a different formula; the CTS accrual is a separate benefit. | Source scope: Applies specifically to arbitrary/unjustified dismissal indemnity for indefinite-term contracts, expressed in months' salary per year of service with a 12-month cap; distinct from ongoing CTS severance-like benefit; different formula for fixed-term contracts also in same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2c1cf278-f5b8-4469-a48e-43da55d86e52","iso2":"PE","iso3":"PER","country":"Peru","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gob.pe/7910-impuesto-general-a-las-ventas-igv","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:10.991+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Para el ano 2026 la tasa es de 15.5%, a la cual se le incluye el 2.5% por Impuesto de Promocion Municipal, dando un total\" | registry:PE:vat_rate:0eb7393ad455 | Conversion: 15.5% IGV plus the 2.5% Impuesto de Promocion Municipal levied on the same base = 18% | Source scope: Rate phrased as applicable 'for the year 2026'; combined effective rate is 18% (15.5% IGV + 2.5% municipal promotion tax); wording suggests possible year-specific variation, so currentness for future years is uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"annual_leave_days","value_num":5,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nwpc.dole.gov.ph/wp-content/uploads/2023/08/2023-07-25-Handbook-on-Workers-Statutory-Monetary-Benefits-2023_edition.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:03.073+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"SIL earned as of 31 December 2022 5.000 days\" | registry:PH:annual_leave_days:e061fb611006 | Conversion: Service Incentive Leave is the Labor Code's statutory paid leave minimum: five days a year. | Excluded: Employees already enjoying equivalent leave, and establishments with fewer than ten employees, are exempt. | Source scope: Reflects Service Incentive Leave (5 days/year) entitlement, a distinct minimum leave concept from generic 'annual leave'; excludes coverage exceptions (e.g., employees already enjoying equivalent leave, establishments with <10 employees). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2024-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Labor Code (PD 442) Art. 83 (8h/day normal; standard 6-day week = 48h) || no_government_figure:2026-09-17 (the 1989 implementing rules give an 8-hour day without stating the number of working days a week, so no weekly figure can be derived)"},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-01","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sss.gov.ph/pay-contribution/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:06.93+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"paid by both employer (10.0%) and employee (5.0%), effective January 1, 2025\" | registry:PH:employee_ssc_rate:4e55b377dcce | Assessable base: Monthly salary credit under the SSS contribution schedule, effective 1 January 2025. | Excluded: PhilHealth and Pag-IBIG employee contributions are separate schemes not on this page. | Source scope: Covers SSS employee share only (5%); excludes PhilHealth (2.75%-5% schedule found on separate page) and Pag-IBIG. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"employer_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sss.gov.ph/pay-contribution/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:07.521+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 14.5 (2025-01-01): Employer: SSS 10% (2025, incl. EC) + PhilHealth 2.5% + Pag-IBIG 2% = ~14.5% (subject to wage caps). Source: SSS/PhilHealth/Pag-IBIG 2025 tables. [EB-838 2026-07-05: re-sourced from perplexity; value unchanged.] || \"paid by both employer (10.0%) and employee (5.0%), effective January 1, 2025\" | registry:PH:employer_ssc_rate:4e55b377dcce | Assessable base: Monthly salary credit under the SSS contribution schedule, effective 1 January 2025. | Excluded: PhilHealth, Pag-IBIG and the flat employees' compensation premium are separate employer charges not on this page. | Source scope: Covers SSS employer share only (10%); excludes PhilHealth and Pag-IBIG employer contributions and ECP flat fee. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":250000,"min":0,"rate":0},{"max":400000,"min":250000,"rate":15},{"max":800000,"min":400000,"rate":20},{"max":2000000,"min":800000,"rate":25},{"max":8000000,"min":2000000,"rate":30},{"max":null,"min":8000000,"rate":35}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"maternity_leave_weeks","value_num":15,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sss.gov.ph/social-security-laws/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:04.726+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An act increasing the maternity leave period to one hundred five (105) days for female workers with an option to extend for an additional thirty days\" | registry:PH:maternity_leave_weeks:05d8a34accd1 | Conversion: 105 calendar days / 7 = 15 weeks | Payment: not stated in the quoted text | Ladder: extendable by 30 days without pay; 15 further days for solo mothers | Source scope: Duration stated in days (105, extendable 30 days without pay, plus 15 days for solo mothers), not weeks; requires unit conversion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laborlaw.ph/redundancy-authorized-cause/","effective_date":"2022-01-01","verified_at":"2026-07-05T04:47:25.750711+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Authorized-cause termination (redundancy/retrenchment) requires 30 days written notice to the worker and DOLE (Labor Code Art. 298). 30 days = ~4.3 weeks. [EB-838 2026-07-05: re-sourced from perplexity; value unchanged.]"},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nwpc.dole.gov.ph/wp-content/uploads/2023/08/2023-07-25-Handbook-on-Workers-Statutory-Monetary-Benefits-2023_edition.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:37.557+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For work in excess of eight (8) hours performed on ordinary working days: Plus 25% of the hourly rate\" | registry:PH:overtime_premium_pct:e061fb611006 | Excluded: 30% on rest days and special days, with further combinations on holidays | Source scope: Base ordinary-day overtime premium is 25%; other premiums vary (30% on rest days/special days, combined with holiday premiums) as detailed in the same table. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nwpc.dole.gov.ph/wp-content/uploads/2023/08/2023-07-25-Handbook-on-Workers-Statutory-Monetary-Benefits-2023_edition.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:58.07+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The paternity leave grants male employees his full pay for the seven (7) days\" | registry:PH:paternity_leave_weeks:e061fb611006 | Conversion: 7 calendar days / 7 = 1 week | Applies to: married male employees, per delivery | Payment: full pay | Source scope: Stated in days (7 days) not weeks; conversion to weeks requires explicit policy; applies only to married male employees per delivery. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-08-01","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-ph/work-in-philippines/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Overtime premium rate not stated in excerpt; probation max is 6 months per Labour Code; annual leave is 5 days service incentive leave after 1 year of service. Sections consulted: https://wageindicator.org/ai/en-ph/work-in-philippines/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-ph/work-in-philippines/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-ph/work-in-philippines/labour-law/annual-leave-and-holidays/"},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"public_holidays","value_num":18,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://recruitgo.com/blog/employment-contract-requirements-in-the-philippines/","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sss.gov.ph/retirement-benefit/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:52.289+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Has reached sixty (60) years old and is separated from employment or has ceased to be self-employed\" | registry:PH:retirement_age:c4b09d26868d | Ladder: 60 optional and 65 compulsory under the SSS; 50 or 55 for mineworkers and 55 for racehorse jockeys | Source scope: This is the SSS optional retirement age (60) and compulsory/technical retirement age (65) for social security pension purposes; special lower ages apply to mineworkers (50/55) and racehorse jockeys (55); may differ from Labor Code retirement age framework which references RA 7641. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laborlaw.ph/redundancy-authorized-cause/","effective_date":"2022-01-01","verified_at":"2026-07-05T04:47:25.750711+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Redundancy / labor-saving-device separation pay = 1 month per year of service (Labor Code Art. 298). Avg over 1/5/10-yr tenure: 4.33/21.65/43.3w = 23.1w. Retrenchment/closure basis is lower (0.5 month/yr, ~11.5w). [EB-838 2026-07-05: re-sourced from perplexity (was 10.8, retrenchment basis); switched to the redundancy basis to match the index redundancy-dismissal convention.]"},{"country_id":"a8424926-58d8-419b-bb83-044d6cbcc52e","iso2":"PH","iso3":"PHL","country":"Philippines","field_key":"vat_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-01","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"8d298950-e502-42ea-ad10-2ed2783a7862","iso2":"PN","iso3":"PCN","country":"Pitcairn Islands","field_key":"public_holidays","value_num":8,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.government.pn/s/GPI_Policy_Public_Holidays__Commemoration_Days_June_2024.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:05.092+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Public Holidays: 01 January - New Year's Day 23 January - Bounty Day Good Friday Easter Monday First Monday in June - King's Birthday 2 July - Pitcairn Day (Discovery of Pitcairn) 25 December - Christmas Day 26 December - Boxing Day\" | registry:PN:public_holidays:5370d04af20e | Excluded: ANZAC Day and Remembrance Day are listed separately as commemoration days, not public holidays. | Source scope: Lists 8 public holidays and 2 separate 'commemoration days' (ANZAC Day, Remembrance Day) which are distinguished from public holidays; policy reviewed June 2024, next review June 2026, applicable specifically to Pitcairn Island. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.biznes.gov.pl/en/portal/004076","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:04.08+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"20 days per calendar year for workers with a length of service of less than 10 years 26 days per calendar year for workers with a length of service of at least 10 years\" | registry:PL:annual_leave_days:0607f15a6658 | Tenure ladder: 26 days from ten years of service, education counting towards it; the entry tier is the value taken. | Source scope: Expressed in days tied to seniority tiers (working days basis with hourly conversion for full-time employees). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.biznes.gov.pl/en/portal/004071","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:08.776+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"8 hours a day (daily standard) an average of 40 hours a week (weekly standard)\" | registry:PL:avg_weekly_hours:2912ddec39b1 | Source scope: Statutory ordinary working time standard under average 5-day working week reference period system. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"corporate_tax_rate","value_num":19,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.biznes.gov.pl/en/portal/004645","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:21.158+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The CIT rates are: 19% of the tax base 9% of the tax base on revenue\" | registry:PL:corporate_tax_rate:a02265665705 | Reduced rates: 9% for small taxpayers and new businesses | Source scope: Standard 19% and reduced 9% (for small taxpayers/new businesses) CIT rates both present on this page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"employee_ssc_rate","value_num":13.71,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lang.zus.pl/finances/contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:09.912+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"old-age pension insurance 19.52 9.76 9.76 disability pension insurance 8.00 6.50 1.50\" | registry:PL:employee_ssc_rate:889cbdbfe36e | Assessable base: The assessment basis, with the annual cap on old-age and disability contributions. 2025 rates. | Components: Old-age 9.76% + disability 1.50% + sickness 2.45% = 13.71%. | Excluded: The health insurance contribution and the Labour Fund are detailed elsewhere and are not summed in. | Source scope: Sickness insurance (2.45%) fully employee-financed; disability 1.5% employee share; excludes health insurance contribution (9%) covered on other pages. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"employer_ssc_rate","value_num":16.26,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lang.zus.pl/finances/contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:10.311+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"old-age pension insurance 19.52 9.76 9.76 disability pension insurance 8.00 6.50 1.50\" | registry:PL:employer_ssc_rate:889cbdbfe36e | Assessable base: The assessment basis, with the annual cap on old-age and disability contributions. 2025 rates. | Components: Old-age 9.76% + disability 6.50% = 16.26%. | Excluded: Accident insurance is a 0.67% to 3.33% range by employer risk group and so has no single rate; the Labour Fund and Guaranteed Benefits Fund are elsewhere. | Source scope: Table covers old-age, disability, sickness, accident insurance splits; accident insurance rate variable (0.67–3.33%) by employer risk group; page labeled '2025' rates; excludes health/Labour Fund contributions detailed elsewhere. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":6.609677}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured page states the top band and the 12% figure net of the tax-reducing amount rather than the scale's own rates)"},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"maternity_leave_weeks","value_num":20,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lang.zus.pl/benefits/maternity-allowances","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:05.762+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"20 weeks - if one child is born or placed in foster care, 31 weeks - if 2 children are born in one delivery\" | registry:PL:maternity_leave_weeks:65eca0eca6a2 | Payment: maternity allowance from ZUS | Ladder: 31 weeks for twins and more for higher multiples | Source scope: Duration varies by number of children born/fostered simultaneously. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"min_wage_monthly","value_num":4806,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.pl/web/family/minimum-wage","effective_date":"2026-01-01","verified_at":"2026-09-17T12:37:14.704+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"As of January 1, 2026, the minimum remuneration is PLN 4 806 per month.\" | registry:PL:min_wage_monthly:a1a043139429 | Currency: PLN | Pay basis: monthly | Source scope: National monthly rate, uniform across regions/sectors, current as of Jan 2026."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"notice_weeks","value_num":10.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.pl/web/family/notice-period","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:10.702+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2 weeks if the employee has been employed for less than 6 months, 1 month if the employee has been employed for at least 6 [months, 3 months if the employee has been employed for at least 3 years]\" | registry:PL:notice_weeks:a46317fe5c58 | Conversion: Kodeks pracy art. 36. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 3 months = 13.0 weeks; 10y: 3 months = 13.0 weeks. Average of the three = 10.2 weeks. | Source scope: Notice periods tiered by seniority expressed in weeks/months; also separate trial-period notice rules. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"parental_leave_weeks","value_num":41,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.pl/web/family/parental-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:01.93+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"this leave amounts to 41 or 43 weeks\" | registry:PL:parental_leave_weeks:4a5d3bbb1079 | Payment: parental allowance from ZUS | Ladder: 43 weeks for multiple children | Source scope: 41 weeks for one child, 43 weeks for multiple children; extended durations for special certificate cases noted on related ZUS page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lang.zus.pl/benefits/maternity-allowances","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:59.084+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"is entitled to the maternity allowance for the period of up to 2 weeks\" | registry:PL:paternity_leave_weeks:65eca0eca6a2 | Applies to: must be taken before the child turns 12 months and may be split into two parts | Payment: maternity allowance from ZUS | Source scope: Duration stated as 'up to 2 weeks'; must be taken before child turns 12 months; splittable into 2 parts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"personal_income_tax_top_rate","value_num":32,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.biznes.gov.pl/pl/portal/00264","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:26.948+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"ponad 120 000 10 800 zl + 32% nadwyzki ponad 120 000 zl\" | registry:PL:personal_income_tax_top_rate:e99d72795d8e | Source scope: Top marginal PIT rate of 32% stated for income exceeding PLN 120,000 under general tax scale; page is business-taxpayer oriented but scale applies nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://cms.law/en/int/expert-guides/cms-expert-guide-to-labour-law-in-central-eastern-europe/poland","effective_date":"2026-01-01","verified_at":"2026-06-11T11:04:22.222521+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://lang.zus.pl/benefits/old-age-pensions","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:53.102+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The retirement age in Poland amounts to: for women - 60 years, for men - 65 years.\" | registry:PL:retirement_age:dc00abbc443c | Ladder: 65 for men, 60 for women; bridging pension schemes may vary | Source scope: Gender-differentiated statutory retirement ages; special/bridging pension schemes may vary. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"severance_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.pl/web/family/termination-of-a-contract-of-employment-for-the-reasons-unrelated-to-the-employee2","effective_date":"2026-09-12","verified_at":"2026-09-17T01:18:11.111+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"one-month remuneration if the employee has been employed by the employer for less than 2 years; 2-month remuneration if the employee has been employed by [the employer for 2 to 8 years; 3-month remuneration for more than 8 years]\" | registry:PL:severance_weeks:c25e146da4fb | Conversion: Collective redundancies act. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 2 months = 8.7 weeks; 10y: 3 months = 13.0 weeks. Average of the three = 8.7 weeks. | Excluded: Applies to employers with twenty or more employees; capped at fifteen times the minimum wage. | Source scope: Applies only to employers with ≥20 employees under the redundancy act, expressed in months (not weeks); capped at 15x minimum wage; general Labour Code dismissals below 20 employees not covered by this severance rule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0281844c-2c5a-484a-a843-7e355aeac5d5","iso2":"PL","iso3":"POL","country":"Poland","field_key":"vat_rate","value_num":23,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://podatki-arch.mf.gov.pl/en/value-added-tax/general-vat-rules-and-rates/list-of-vat-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:12.446+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The standard VAT rate is 23%.\" | registry:PL:vat_rate:9e82ded81992 | Applies to: stated on an archived Ministry of Finance page last modified in December 2021 | Source scope: Archived Ministry of Finance page (podatki-arch subdomain) with modification date 13.12.2021; standard 23% rate has remained stable and is corroborated by general knowledge, but page itself is an archive. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.macedovitorino.com/en/knowledge/publications/Why-Portugal-2025-Portuguese-employment-law-guide/6778/","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://diariodarepublica.pt/dr/lexionario/termo/periodo-normal-trabalho","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:10.427+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"cujo limite maximo se cifra atualmente em 8 horas diarias e 40 horas semanais (arts. 198.o e 203.o do Codigo do Trabalho)\" | registry:PT:avg_weekly_hours:964dd222296c | Applies to: articles 198 and 203 of the Codigo do Trabalho, summarised in the Diario da Republica lexicon | Source scope: Encyclopedia/glossary entry summarizing Código do Trabalho articles rather than the primary statute text itself; national rule, no stated subnational exception. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"corporate_tax_rate","value_num":29.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"employee_ssc_rate","value_num":11,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seg-social.pt/ptss/pssd/documento/cmc0debv9008agw2ys1kly9so","effective_date":"2026-09-12","verified_at":"2026-09-17T01:20:59.208+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Contribuições para a Segurança Social = 11%\" | registry:PT:employee_ssc_rate:5c89ba737eee | Assessable base: Remuneração under the regime geral; the standard employee rate. | Source scope: Stated in context of unemployment benefit reference-wage calculation but reflects the standard general-regime employee contribution rate of 11%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"employer_ssc_rate","value_num":23.75,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 16.4% quoted belongs to the special rate for old-age pensioners who carry on working, not the general employer rate for a standard employee.)"},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":13.930021}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured table breaks off before the upper bands and the top band is on a different part of the article)"},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"maternity_leave_weeks","value_num":17.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seg-social.pt/ptss/pssd/documento/cmc1ynbn400fskl2y5g278wvp","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:06.604+00:00","unit_caveat":null,"scope_caveat":"shared_initial_parental_leave","notes":"\"Pode escolher uma modalidade de 120 ou 150 dias seguidos\" | registry:PT:maternity_leave_weeks:6fc468c79ad2 | Conversion: 120 consecutive days / 7 = 17.1 weeks | Payment: the 120-day option is paid at 100% and the 150-day option at 80% | Source scope: Entitlement expressed in days (120 or 150) for shared parental initial leave, not specifically labeled maternity-only weeks; conversion to weeks not performed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"min_wage_monthly","value_num":920,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EUR","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://portugal.gov.pt/gc25/comunicacao/noticias/governo-aumenta-salario-minimo-para-920-euros-em-2026","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:15.919+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"O Governo aprovou o aumento do salario minimo nacional em 50 euros em 2026, de 870 para 920 euros\" | registry:PT:min_wage_monthly:562e6f47a8e4 | Currency: EUR | Pay basis: monthly | Applies to: mainland Portugal; the autonomous regions may add supplements | Tax year: 2026 | Source scope: Applies to mainland Portugal national minimum wage; regional supplements may apply in autonomous regions per other legislation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"notice_weeks","value_num":7.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"parental_leave_weeks","value_num":24.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted 150-day shared arrangement is the initial parental leave already recorded as maternity_leave_weeks; recording it again would count the same leave twice)"},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"paternity_leave_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seg-social.pt/ptss/pssd/documento/cmc1ynbn400fskl2y5g278wvp","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:00.101+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A licenca parental inicial exclusiva do pai de 28 dias obrigatorios\" | registry:PT:paternity_leave_weeks:6fc468c79ad2 | Conversion: 28 obligatory calendar days / 7 = 4 weeks | Payment: paid through social security | Ladder: a further 7 optional days | Source scope: Entitlement given in days (28 obligatory + 7 optional days mentioned elsewhere), not weeks; requires unit conversion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"personal_income_tax_top_rate","value_num":48,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68.aspx","effective_date":"2026-01-01","verified_at":"2026-09-17T12:00:28.432+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Superior a 86 634 48,00 (Redaccao da Lei n. 73-A/2025, de 30/12)\" | registry:PT:personal_income_tax_top_rate:1462e1877c65 | Applies to: mainland Portugal | Source scope: Top marginal IRS rate for mainland Portugal."},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.macedovitorino.com/en/knowledge/publications/Why-Portugal-2025-Portuguese-employment-law-guide/6778/","effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"retirement_age","value_num":65.08,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seg-social.pt/ptss/pssd/documento/cmc1zt9ae00lskl2ye2zwphdb","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:53.91+00:00","unit_caveat":null,"scope_caveat":"illustrative_example","notes":"\"idade pessoal de reforma: 65 anos e 1 mes\" | registry:PT:retirement_age:1e1dec11775e | Conversion: 65 years and 1 month = 65.08 years | Applies to: an example-specific personal retirement age; the general age is linked to life expectancy and updated annually | Source scope: Example-specific personal retirement age; the general statutory retirement age (linked to life expectancy, updated annually) is illustrated via examples rather than a single stated headline figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"severance_weeks","value_num":9.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dgert.gov.pt/compensacao-por-despedimento-coletivo-artigo-366-o","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:00.024+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"compensação correspondente atualmente a 12 dias de retribuição base e diuturnidades por cada ano completo de antiguidade\" | registry:PT:severance_weeks:23359c1ba040 | Conversion: Twelve days of base pay per complete year. Days of wage to weeks = days / 7 = 1.71 weeks a year. | Tenure ladder: 1y: 12 days = 1.7 weeks; 5y: 60 days = 8.6 weeks; 10y: 120 days = 17.1 weeks. Average of the three = 9.1 weeks. | Excluded: Stated for collective dismissal; the Código do Trabalho extends the same formula to the other dismissal types. | Source scope: Expressed in days per year of service (collective dismissal compensation), not weeks; unit conversion needed. Applies specifically to collective dismissal (despedimento coletivo), though Código do Trabalho extends this formula to other dismissal types. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"af5cc59a-beed-45fd-8e39-32a9f98b1773","iso2":"PT","iso3":"PRT","country":"Portugal","field_key":"vat_rate","value_num":23,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/pages/iva18.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:12.867+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"c) Para as restantes importacoes, transmissoes de bens e prestacoes de servicos, a taxa de 23%.\" | registry:PT:vat_rate:79d07382fac7 | Applies to: mainland Portugal; the Azores and Madeira may set reduced rates under article 18(3) | Reduced rates: 6% for list I and 13% for list II | Source scope: Standard rate is 23% (mainland); Azores and Madeira autonomous regions may set reduced rates per art. 18(3), not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.trabajo.pr.gov/docs/Opiniones_del_Secretario/ABC%20Enmiendas%20a%20la%20Reforma%20Laboral%20(Ley%2041-2022).pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:05.491+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Empleados a tiempo completo acumulan 1.25 días de licencia por vacaciones y 1 día de licencia por enfermedad al trabajar al menos 115 horas al mes.\" | registry:PR:annual_leave_days:ba2fd84e0edd | Conversion: 1.25 days a month over twelve months is 15 days. | Excluded: Employers with twelve or fewer employees accrue 0.5 days a month for staff hired after Act 4-2017, and part-timers accrue 0.5. | Source scope: Rate expressed as monthly accrual (1.25 days/month, ~15 days/year); reduced accrual (0.5 days/month) applies for small employers with 12 or fewer employees, requiring explicit annualization assumptions. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.trabajo.pr.gov/docs/Opiniones_del_Secretario/Opini%C3%B3n%20del%20Secretario%202024-03,%20Horas%20extra%20bajo%20la%20Ley%20N%C3%BAm.%20379-1948.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:09.803+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"ocho (8) horas de labor constituyen jornada regular diaria de trabajo en Puerto Rico y cuarenta (40) horas constituyen la jornada semanal ordinaria\" | registry:PR:avg_weekly_hours:1c9e394fdfae | Applies to: Law 379-1948 | Source scope: Statutory ordinary hours stated directly in weekly units (40 hours) under Law 379-1948, no conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"corporate_tax_rate","value_num":18.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-07","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"37.5 (i.e. 18.5% + 19% surtax on income over USD 275,000).\""},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"employee_ssc_rate","value_num":6.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.irs.gov/taxtopics/tc751","effective_date":"2026-09-12","verified_at":"2026-09-17T01:20:58.003+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total.\" | registry:PR:employee_ssc_rate:23b76f6c9112 | Assessable base: Wages up to the Social Security contribution and benefit base. Puerto Rico employees are covered by federal FICA. | Excluded: The Medicare rate is not in this capture, and Puerto Rico's own SINOT disability and chauffeurs' insurance are separate. | Source scope: US federal FICA employee rate applicable to Puerto Rico per confirmed IRS coverage; does not capture PR-specific local social insurance programs (e.g., disability, chauffeurs' insurance). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"employer_ssc_rate","value_num":6.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.irs.gov/taxtopics/tc751","effective_date":"2026-09-12","verified_at":"2026-09-17T01:20:58.405+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 7.65 (2026-01-01): Puerto Rico applies US federal FICA employer payroll tax (IRS Topic 751): 6.2% Social Security (OASDI) + 1.45% Medicare = 7.65% of wages. OASDI capped at annual wage base; Medicare uncapped. Excludes variable/flat PR-specific employer taxes (federal FUTA 0.6%, PR state unemployment SUTA variable, disability SINOT, chauffeur social security) to keep comparable with other countries' social-insurance rate. [verified 2026-07-04: US federal FICA employer share 6.2%+1.45%=7.65% confirmed (IRS Topic 751)] || \"The current tax rate for Social Security is 6.2% for the employer and 6.2% for the employee, or 12.4% total.\" | registry:PR:employer_ssc_rate:23b76f6c9112 | Assessable base: Wages up to the Social Security contribution and benefit base. | Excluded: Medicare, FUTA and the Puerto Rico local programmes are not in this capture. | Source scope: This is US federal FICA rate applicable to Puerto Rico employers per IRS guidance (Topic 903 confirms PR employers subject to FICA); does not include Puerto Rico-specific local programs like Seguro Choferil or SINOT disability insurance which are separate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"maternity_leave_weeks","value_num":8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 56 calendar days -> 8.0 weeks"},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.trabajo.pr.gov/docs/Opiniones_del_Secretario/Opini%C3%B3n%20del%20Secretario%202024-03,%20Horas%20extra%20bajo%20la%20Ley%20N%C3%BAm.%20379-1948.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:39.017+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"vendra obligado a pagar por cada hora extra un salario no menor a tiempo y medio del tipo de salario convenido para las horas regulares\" | registry:PR:overtime_premium_pct:1c9e394fdfae | Conversion: time and a half of the agreed rate = a 50% premium | Source scope: Standard overtime premium is time-and-a-half (150%); special double-time rule exists for students working on the rest day under a separate law noted elsewhere. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.trabajo.pr.gov/docs/Opiniones_del_Secretario/ABC%20Enmiendas%20a%20la%20Reforma%20Laboral%20(Ley%2041-2022).pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:22.311+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El periodo probatorio sera automatico y por un periodo inicial de 3 meses, sujeto a una extension de 3 meses adicionales\" | registry:PR:probation_months:ba2fd84e0edd | Applies to: Ley 41-2022; automatic 3-month period extendable by a further 3 months | Source scope: Uniform 3-month initial probationary period with possible 3-month extension under Law 41-2022; prospective application noted for certain prior hires. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"public_holidays","value_num":21,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/PR","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"severance_weeks","value_num":23.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.trabajo.pr.gov/docs/Opiniones_del_Secretario/ABC%20Enmiendas%20a%20la%20Reforma%20Laboral%20(Ley%2041-2022).pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:20:58.806+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Dentro de los primeros 15 años de servicio, la mesada será el sueldo correspondiente a 3 meses + 2 semanas por cada año de servicio\" | registry:PR:severance_weeks:ba2fd84e0edd | Conversion: Ley 80 mesada. Months to weeks = 3 x 4.33 = 13.0, plus two weeks a year. | Tenure ladder: 1y: 13.0 + 2 = 15.0 weeks; 5y: 13.0 + 10 = 23.0 weeks; 10y: 13.0 + 20 = 33.0 weeks. Average of the three = 23.7 weeks. | Excluded: Employees beyond fifteen years of service are on a higher formula. | Source scope: Severance (mesada) expressed as months plus weeks per year of service under Ley 80; unit conversion to a single severance_weeks figure requires explicit assumptions and depends on years of service and whether employee exceeds 15 years. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"755f121d-6d37-4393-af96-40b6f74a6e3d","iso2":"PR","iso3":"PRI","country":"Puerto Rico","field_key":"vat_rate","value_num":11.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-07","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"Sales and use tax: 11.5% for tangible personal property and certain services; 4% for business-to-business services and designated services.\""},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.almeezan.qa/LawArticles.aspx?LawTreeSectionID=12648&lawId=3961&language=en","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:06.899+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"This leave shall not be less than three weeks for the employment of less than five years, and four weeks for the employment of five years or more.\" | registry:QA:annual_leave_days:f52d73c6e765 | Conversion: Three weeks on a five-day week is 15 working days. | Tenure ladder: Four weeks from five years of service; the entry tier is the value taken. | Source scope: Entitlement expressed in weeks (3 or 4 weeks depending on tenure), not days; conversion to days requires an explicit policy assumption (e.g., 5 or 6 working days per week) || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.almeezan.qa/LawArticles.aspx?LawTreeSectionID=12648&lawId=3961&language=en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:11.65+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The maximum ordinary working hours shall be forty-eight hours per week, at the rate of eight hours per day throughout all months of the year\" | registry:QA:avg_weekly_hours:f52d73c6e765 | Excluded: reduced to 36 hours during Ramadan | Source scope: Statutory maximum working hours per week (48 hours, reduced to 36 during Ramadan); this is a ceiling not an 'average' actually worked, per definition used here it represents statutory ordinary hours | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"corporate_tax_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gta.gov.qa/en/taxes-info#income_tax2","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:22.602+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"10% on taxable income, applicable across all activities. A minimum of 35%, applicable to activities linked to petrochemical industries\" | registry:QA:corporate_tax_rate:54d3935bc1b1 | Excluded: a minimum of 35% applies to petroleum and petrochemical activities | Source scope: Standard rate 10%; higher minimum 35% for petroleum/petrochemical sector activities per Income Tax Law No. 24 of 2018. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"employee_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The Retirement and Pensions Law covers Qatari civil servants; the private-sector workforce, which is overwhelmingly expatriate, is outside it.)"},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"employer_ssc_rate","value_num":14,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same law, same limit.)"},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"maternity_leave_weeks","value_num":7.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.almeezan.qa/LawArticles.aspx?LawTreeSectionID=12652&lawId=3961&language=en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:07.871+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"entitled to maternity leave with full Remuneration for a period of fifty days including the prenatal (antenatal) and postnatal periods\" | registry:QA:maternity_leave_weeks:d5e603a8faf0 | Conversion: 50 calendar days / 7 = 7.1 weeks | Applies to: female workers who have completed one full year of service | Payment: full remuneration | Source scope: Entitlement expressed in days (50 days), not weeks; requires conversion assumption; applies only to female worker who has completed one full year of service | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"min_wage_monthly","value_num":1800,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"QAR","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/qatar/","effective_date":"2021-03-20","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"notice_weeks","value_num":3.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.almeezan.qa/LawArticles.aspx?LawTreeSectionID=12642&lawId=3961&language=en","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:04.4+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"If the period of duration of employment is less than one year, the notice period shall be at least one week. If the period of duration of employment is more than one year and less than five years, the notice period shall be at least two weeks. If the period of duration of employment is five years or more, the notice period shall be at least month.\" | registry:QA:notice_weeks:0ab9be8901d2 | Conversion: Labour Law. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y: 2 weeks; 5y: 1 month = 4.3 weeks; 10y: 4.3 weeks. Average of the three = 3.5 weeks. | Source scope: Notice periods vary by tenure and by whether paid annually/monthly vs other; multiple tiers exist (1 week, 2 weeks, 1 month, 2 months) | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.almeezan.qa/LawArticles.aspx?LawTreeSectionID=12642&lawId=3961&language=en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:23.574+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The probation period shall not exceed six months from the date of commencement of the Work.\" | registry:QA:probation_months:0ab9be8901d2 | Source scope: Maximum period stated; applies to written employment contracts under Labour Law | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.almeezan.qa/LawArticles.aspx?LawTreeSectionID=12648&lawId=3961&language=en","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:07.293+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The Worker shall be entitled annually to leave with full Remuneration as follows: 1. Three working days for Eid EI-Fitr. 2. Three working days for Eid Al-Adha. 3. One working day for the Independence Day. 4. Three working days to be specified by the Employer.\" | registry:QA:public_holidays:f52d73c6e765 | Conversion: The article's own day counts add to 10. | Source scope: Total of 10 paid holiday days per statutory list (3+3+1+3); this is the statutory paid holiday entitlement for workers, not a separate bank/public holiday calendar issued by government; no regional variation indicated for Qatar (single jurisdiction) || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Qatar Law 24/2002 / SSPTW — pensionable age 60 (women 55; nationals) || no_government_figure:2026-09-17 (the quoted superannuation age covers Qatari civil servants under the Retirement and Pensions Law, not private-sector workers)"},{"country_id":"83a8131f-50de-4a60-8cba-e24cdef4445e","iso2":"QA","iso3":"QAT","country":"Qatar","field_key":"severance_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.almeezan.qa/LawArticles.aspx?LawTreeSectionID=12642&lawId=3961&language=en","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:04.797+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"provided that it is not less than a three-week Remuneration for every year of employment\" | registry:QA:severance_weeks:0ab9be8901d2 | Conversion: End-of-service gratuity; already in weeks of remuneration. | Tenure ladder: 1y: 3 weeks; 5y: 15 weeks; 10y: 30 weeks. Average of the three = 16.0 weeks. | Excluded: Requires one year or more of employment; calculated on the last basic wage. | Source scope: Applies to workers with one year or more of employment; based on last basic wage | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"annual_leave_days","value_num":26,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fonction-publique.gouv.cg/sites/default/files/2021-07/Les_obligations_sociales_des_entreprises.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:05.158+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Les salariés bénéficient d'un congé de 26 jours ouvrables par an\" | registry:CG:annual_leave_days:66b22887a4c2 | Conversion: Already jours ouvrables (working days); no conversion. | Source scope: Stated in working days (jours ouvrables), acquired after one year of employment; no distinction for subnational variation. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fonction-publique.gouv.cg/sites/default/files/2021-07/Les_obligations_sociales_des_entreprises.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:28.163+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la duree legale de travail est fixee a 40 heures par semaine, soit 8 heures par jour\" | registry:CG:avg_weekly_hours:66b22887a4c2 | Source scope: Also mentions weekly rest of at least 24 hours; original units already in weekly hours, no conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"corporate_tax_rate","value_num":34,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sgg.cg/JO/2012/congo-jo-2012-01-sp.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:46.176+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Le taux de l'impot sur les societes est fixe a 34%.\" | registry:CG:corporate_tax_rate:c44bc75e738f | Reduced rates: derogatory 25%, 30% and 35% rates for specified sectors | Source scope: This is the 2012 finance law rate (34%, with derogatory 25%/30%/35% rates for specific sectors); may have been superseded by later finance laws not in the supplied excerpts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"employee_ssc_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fonction-publique.gouv.cg/en/national-social-security-fund","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:23.896+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The rates of social contributions by branch are as follows: 12% for the PVID branch of which 8% payable by the employer and 4% payable by the employee; 10.03% for the family allowances branch, payable by the employer; 2.25% for the branch of industrial accidents and occupational diseases, payable by the employer\" | registry:CG:employee_ssc_rate:e739f9c2ec93 | Assessable base: Salaire soumis à cotisation under the CNSS. PVID is the only branch with an employee share. | Components: PVID 4%. | Source scope: Only the PVID (pension) branch has an employee share stated; family allowances and occupational risk branches are employer-only. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"employer_ssc_rate","value_num":20.28,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fonction-publique.gouv.cg/en/national-social-security-fund","effective_date":"2026-09-12","verified_at":"2026-09-17T01:02:24.324+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The rates of social contributions by branch are as follows: 12% for the PVID branch of which 8% payable by the employer and 4% payable by the employee; 10.03% for the family allowances branch, payable by the employer; 2.25% for the branch of industrial accidents and occupational diseases, payable by the employer\" | registry:CG:employer_ssc_rate:e739f9c2ec93 | Assessable base: Salaire soumis à cotisation under the CNSS. | Components: PVID 8% + family allowances 10.03% + industrial accidents 2.25% = 20.28%, all three itemised in the same passage. | Source scope: Rates listed per branch (PVID, family allowances, occupational risks); no single consolidated 'employer total' figure stated, page has no publication date visible. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"maternity_leave_weeks","value_num":15,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fonction-publique.gouv.cg/sites/default/files/2021-07/Les_obligations_sociales_des_entreprises.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:21.47+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"conge de maternite de 15 semaines dont 9 avant et 6 apres l'accouchement\" | registry:CG:maternity_leave_weeks:66b22887a4c2 | Payment: half salary through the CNSS unless the employer maintains full pay | Ladder: extendable by 3 weeks for a pregnancy-related illness | Source scope: Applies to salaried women workers under the labour code/CNSS scheme; benefit is 50% salary paid via CNSS unless employer maintains full pay; extendable by 3 weeks for pregnancy-related illness. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"min_wage_monthly","value_num":120000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XAF","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the 2024 decree that sets the current SMIG appears only as a title in the gazette table of contents; the amount is not in the capture)"},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sgg.cg/JO/2009/congo-jo-2009-04-sp.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:47.311+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"45 % pour la fraction de revenu superieur a 8 000 000 F\" | registry:CG:personal_income_tax_top_rate:f4b22a861a4f | Source scope: Top marginal IRPP rate from 2009/2010 finance law amendment; subsequent finance laws could have changed this and are not shown in supplied excerpts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://fonction-publique.gouv.cg/sites/default/files/2021-07/Les_obligations_sociales_des_entreprises.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:50.546+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"un mois pour les employes, ouvriers et manoeuvres payes au mois et trois mois pour les agents de maitrise, cadres et assimiles\" | registry:CG:probation_months:66b22887a4c2 | Ladder: one month for monthly-paid employees and workers, three months for supervisors and cadres; renewable once | Source scope: Varies by employee category (hourly/monthly-paid/supervisors-executives) and contract type (CDD vs CDI); renewable once. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/CG","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The capture is a 2012 ministerial order declaring two extra paid days off that December. It cites the 1994 law fixing the holidays but does not reproduce its list.)"},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"retirement_age","value_num":57,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Congo (Rep.) 57 general (60/65 by category) || no_government_figure:2026-09-17 (the quoted conditions state the insurance-month requirements without the age itself, which is outside the captured window)"},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"severance_weeks","value_num":6.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"38992629-5bfe-4c72-99c1-59c580db4c22","iso2":"CG","iso3":"COG","country":"Republic of the Congo","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sgg.cg/JO/2023/congo-jo-2023-06-sp.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:39.123+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taux general : 18 % applicable a toutes les operations taxables a l'exclusion des operations soumises aux taux reduit et zero\" | registry:CG:vat_rate:7fb393582473 | Reduced rates: 5% reduced and 0% for exports | Source scope: Also lists reduced (5%) and zero (0%) rates for specific goods/exports; general rate is 18%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ee537033-a885-438d-ab7d-5f868348f7d7","iso2":"RE","iso3":"REU","country":"Réunion","field_key":"min_wage_monthly","value_num":1867.02,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/actualites/A18916","effective_date":"2026-06-01","verified_at":"2026-09-17T12:37:17.333+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ces montants s'appliquent en metropole, en Guadeloupe, en Guyane, en Martinique, a La Reunion, a Saint-Barthelemy\" | registry:RE:min_wage_monthly:42911d9eb469 | Currency: EUR | Pay basis: monthly | Applies to: the page names La Reunion among the territories the amounts apply to | Source scope: Gives hourly and monthly gross/net SMIC figures explicitly applicable to La Réunion; figures subject to periodic revaluation (this is 1 June 2026 update)."},{"country_id":"ee537033-a885-438d-ab7d-5f868348f7d7","iso2":"RE","iso3":"REU","country":"Réunion","field_key":"notice_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F2855","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:05.195+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Entre 6 mois et 2 ans La durée du préavis est fixée à 1 mois. Au moins 2 ans La durée du préavis est fixée [à 2 mois]\" | registry:RE:notice_weeks:34963295464b | Conversion: Code du travail art. L1234-1, which applies in Réunion. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 2 months = 8.7 weeks; 10y: 2 months = 8.7 weeks. Average of the three = 7.2 weeks. | Source scope: National statutory minimum notice periods stated in months, not weeks; a regional Alsace-Moselle exception exists but Réunion is not called out as an exception, implying general rule applies. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ee537033-a885-438d-ab7d-5f868348f7d7","iso2":"RE","iso3":"REU","country":"Réunion","field_key":"paternity_leave_weeks","value_num":3.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ameli.fr/assure/droits-demarches/famille/maternite-paternite-adoption/conge-paternite-accueil-enfant","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:00.711+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le conge de paternite et d'accueil de l'enfant est d'une duree maximale de : 25 jours (samedi, dimanche et jour ferie compris) pour la naissance\" | registry:RE:paternity_leave_weeks:2b2657b2fda3 | Conversion: 25 calendar days including weekends and holidays / 7 = 3.6 weeks | Payment: daily allowances from the Assurance Maladie | Ladder: 32 days for a multiple birth | Source scope: National French rule (not Réunion-specific but applies as it is national social security scheme); expressed in days (25 days for single birth, 32 for multiple), requiring conversion assumption to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ee537033-a885-438d-ab7d-5f868348f7d7","iso2":"RE","iso3":"REU","country":"Réunion","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F34328","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:30.321+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Plus de 181 917 EUR (tranche 5) : taux d'imposition de 45 %\" | registry:RE:personal_income_tax_top_rate:6f8483f0ebe7 | Applies to: the French national bareme, which applies to La Reunion residents | Source scope: National top marginal rate; applies to Réunion residents as part of France's unified income tax barème. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ee537033-a885-438d-ab7d-5f868348f7d7","iso2":"RE","iso3":"REU","country":"Réunion","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.service-public.gouv.fr/particuliers/vosdroits/F24496","effective_date":"2026-09-12","verified_at":"2026-09-16T23:48:07.687+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Outre-mer Tableau - Dates des fêtes légales en 2026 Jour de l'An Lundi de Pâques Journée internationale des travailleurs Victoire 1945 Ascension Lundi de Pentecôte Fête nationale Assomption Toussaint Armistice 1918 Noël. En plus des fêtes légales nationales, le jour de la commémoration de l'abolition de l'esclavage est un jour férié dans les Drom ... La Réunion 20 décembre\" | registry:RE:public_holidays:d7b71a8e4cb2 | Conversion: Eleven national fêtes légales plus the 20 December abolition commemoration that applies in La Réunion is 12. | Source scope: This page covers the fonction publique (public sector) holiday calendar; general national legal holidays list applies with an added local holiday: La Réunion 20 décembre (abolition of slavery). Private-sector employer obligation to grant paid leave on holidays other than 1 May is not guaranteed by this page. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ee537033-a885-438d-ab7d-5f868348f7d7","iso2":"RE","iso3":"REU","country":"Réunion","field_key":"vat_rate","value_num":8.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.reunion.gouv.fr/Actions-de-l-Etat/Economie.-commerce-exterieur-et-fiscalite-locale/Fiscalite-locale/TVA/Les-taux-de-TVA-applicables-a-La-Reunion","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:14.089+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"les taux de TVA applicables a La Reunion sont de : taux normal : 8.5% taux reduit : 2.1%\" | registry:RE:vat_rate:6add5773092c | Applies to: the special rate schedule for La Reunion | Reduced rates: 2.1% | Source scope: Page dated 'Mis à jour le 26/01/2016'; confirmed consistent with more recent impots.gouv.fr page (2026) showing same rates for La Réunion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inspectiamuncii.ro/documents/66402/201782/Working+time+and+rest+period.pdf/62818398-5477-4aab-b999-667de64c812d","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:07.312+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The minimum duration of the annual rest leave is of 20 working days.\" | registry:RO:annual_leave_days:6f79fe8d39c2 | Conversion: Already working days; no conversion. | Excluded: Three extra working days for hazardous conditions, employees with disabilities and minors. | Source scope: Stated in working days, not calendar days; additional 3 working days apply for hazardous conditions, disabled persons, or minors. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inspectiamuncii.ro/documents/66402/201782/Working+time+and+rest+period.pdf/62818398-5477-4aab-b999-667de64c812d","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:12.273+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the normal working time is 8 hours per day (for 5 days) and 40 hours per week\" | registry:RO:avg_weekly_hours:6f79fe8d39c2 | Excluded: the legal maximum including overtime is 48 hours | Source scope: States standard ordinary working hours; also notes legal maximum of 48 hours/week including overtime. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"corporate_tax_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"employee_ssc_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The captured article gives the 25% CAS pension contribution; the 10% CASS health contribution, which is the rest of the Romanian employee burden, is not in the excerpt.)"},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"employer_ssc_rate","value_num":2.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The capture gives only the special-working-conditions surcharges (4% and 8%). The 2.25% CAM, which is the general employer contribution, is not quoted.)"},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"income_tax_brackets","value_num":null,"value_text":"1 bands, 10%–10% (2026)","value_jsonb":[{"to":null,"from":0,"rate":10}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mfinante.gov.ro/apps/legis.html?id=7","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:00.452+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"Cota de impozit este de 10% si se aplica asupra venitului impozabil corespunzator fiecarei surse din fiecare categorie\" | registry:RO:income_tax_brackets:81701aea3c40 | Currency: RON | Tax year: 2026 | Residence basis: most income categories | Source scope: Flat 10% rate for most income categories; excludes special progressive brackets for jokes/prizes (Table 3) and pension income progressive bands shown separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"min_wage_monthly","value_num":4050,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"RON","source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"notice_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured periods are RESIGNATION notice limits by employee category, not the employer's obligation on dismissal.)"},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"overtime_premium_pct","value_num":75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inspectiamuncii.ro/documents/66402/201782/Working+time+and+rest+period.pdf/62818398-5477-4aab-b999-667de64c812d","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:40.036+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employee shall be paid for overtime by adding an extra pay (established by negotiation, cannot be less than 75% of the basic salary)\" | registry:RO:overtime_premium_pct:6f79fe8d39c2 | Applies to: applies where paid compensatory time off is not possible; it is a floor that negotiation may raise | Source scope: Applies when paid compensatory time off is not possible; states minimum statutory premium, actual premium subject to negotiation above this floor. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"parental_leave_weeks","value_num":104,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inspectiamuncii.ro/documents/66402/201782/Maternity+protection+at+the+workplaces.pdf/3edd5877-fcaa-488f-b029-81a6ec1539f9","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:03.154+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a worker who is on leave for raising the children up to the age of 2 or, in the case of a disabled child, up to 3\" | registry:RO:parental_leave_weeks:4a40ebf2cffe | Conversion: until the child reaches 2 years = 2 x 52 weeks = 104 weeks | Payment: not stated in the quoted text | Ladder: up to 3 years where the child has a disability | Source scope: States entitlement duration in terms of child's age (up to 2 or 3 years) rather than a weeks figure; requires conversion assumption to express as weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"paternity_leave_weeks","value_num":11.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 81 calendar days -> 11.6 weeks"},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"personal_income_tax_top_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mfinante.gov.ro/apps/legis.html?id=7","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:30.756+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"Cota de impozit este de 10% si se aplica asupra venitului impozabil corespunzator fiecarei surse din fiecare categorie\" | registry:RO:personal_income_tax_top_rate:81701aea3c40 | Source scope: Romania uses a flat 10% PIT rate (no progressive top bracket); this is the standard/top rate for salary income. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inspectiamuncii.ro/documents/66402/201782/%C3%8Entreb%C4%83ri+frecvente+CODUL+MUNCIIdoc.pdf/4debe5e0-3f7f-47b8-a628-b31939ac6850","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:23.98+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"90 de zile calendaristice pentru functiile de executie si 120 de zile calendaristice pentru functiile de conducere\" | registry:RO:probation_months:90c3668d6f3e | Conversion: 90 calendar days for execution roles / 30 = 3 months | Ladder: 120 calendar days for management roles | Source scope: Duration stated in calendar days (90/120), not months; requires unit conversion assumption to represent in months. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/RO","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"retirement_age","value_num":63.6,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (annex 5 gives a schedule of standard ages by birth month and year and the captured window shows only historical entries, not the current endpoint)"},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"15557506-4b2e-4d58-a6b0-8a5c4c448a2e","iso2":"RO","iso3":"ROU","country":"Romania","field_key":"vat_rate","value_num":19,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://static.anaf.ro/static/10/Ploiesti/impozitare_venituri_independente25.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:14.52+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"TVA COTA STANDARD = 19%\" | registry:RO:vat_rate:2f8ebc6d1e09 | Applies to: stated in a regional ANAF training document rather than in the Fiscal Code | Source scope: This is a training/informational slide deck from a regional ANAF office, not the primary Fiscal Code VAT title, but it is an official tax authority document stating the standard VAT rate applicable nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mintrud.gov.ru/ministry/programms/trudotn/otpusk","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:08.764+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ежегодный основной оплачиваемый отпуск предоставляется работникам продолжительностью не менее 28 календарных дней\" | registry:RU:annual_leave_days:d32fff126ca6 | Conversion: 28 календарных дней (calendar days) converts to 20 working days (28 minus two weekend days per completed week). | Excluded: 31 days for under-18s and extended leave for listed categories. | Source scope: Base entitlement is 28 calendar days; minors get 31 days, certain categories (teachers, Far North workers, etc.) get extended/additional leave per exceptions listed. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consultant.ru/document/cons_doc_LAW_34683/bd14cccf0a1f074ef104e82522f7e2dea04d651f/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:12.873+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Normalnaya prodolzhitelnost rabochego vremeni ne mozhet prevyshat 40 chasov v nedelyu\" | registry:RU:avg_weekly_hours:a907d0901e8a | Excluded: reduced hours for minors, hazardous work and workers with disabilities under article 92 | Source scope: States the statutory normal (ordinary) weekly working hours cap directly in weekly units; reduced-hours categories (minors, hazardous work, disabled) exist as exceptions per Art. 92, not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consultant.ru/document/cons_doc_LAW_28165/eb9180fc785448d58fe76ef323fb67d1832b9363/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:23.022+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The tax rate is set at 25 per cent unless otherwise established by this article\" | registry:RU:corporate_tax_rate:9e7e47df2915 | Excluded: regional and sectoral reductions apply, such as Moscow's IT and investment-project rates | Source scope: Federal base rate; regional and sectoral variations exist (e.g., Moscow reduced rates for IT/investment projects) noted separately in text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"employer_ssc_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nalog.gov.ru/rn77/taxation/insprem/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:07.93+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Начиная с 2023 года установлен единый тариф страховых взносов: в пределах установленной единой предельной величины базы для исчисления страховых взносов - 30 процентов\" | registry:RU:employer_ssc_rate:1612bf5977c8 | Assessable base: Earnings within the unified maximum contribution base; 15.1% applies above it. Unified tariff since 2023. | Excluded: The separate occupational-injury tariff is not part of the unified rate. | Source scope: Rate applies within base threshold; above threshold rate is 15.1% (unified tariff since 2023); page mixes pre-2023 and post-2023 rules, requiring careful reading of dates. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"maternity_leave_weeks","value_num":87.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 615 calendar days -> 87.9 weeks"},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"min_wage_monthly","value_num":27093,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mintrud.gov.ru/employment/323","effective_date":"2026-01-01","verified_at":"2026-09-17T12:37:18.183+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Minimalnyy razmer oplaty truda s 1 yanvarya 2026 goda sostavit 27093 rublya v mesyats\" | registry:RU:min_wage_monthly:3c42c32f2e65 | Currency: RUB | Pay basis: monthly | Excluded: regional coefficients raise the effective minimum in some regions, up to RUB 57,726 in Chukotka | Source scope: National monthly MROT figure; note regional coefficients (районные коэффициенты) increase effective minimum in some regions per the companion page, up to 57,726 rubles in Chukotka."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consultant.ru/document/cons_doc_LAW_34683/c6eeef5fbf30c0b7f380760295dd5d0b47730bdb/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:40.477+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"za pervye dva chasa raboty ne menee chem v polutornom razmere, za posleduyushchie chasy - ne menee chem v dvoynom razmere\" | registry:RU:overtime_premium_pct:34184213dca7 | Conversion: not less than one and a half times for the first two hours = a 50% premium | Ladder: 1.5x for the first two hours, 2x thereafter, within the 120-hour annual overtime cap | Source scope: Rates apply within the 120 hours/year overtime cap; specific amounts may be set higher by collective agreement or employment contract. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"parental_leave_weeks","value_num":156,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consultant.ru/document/cons_doc_LAW_34683/7f9229768de994c7e169c7fba268283a6b08e71d/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:03.563+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"ey predostavlyaetsya otpusk po ukhodu za rebenkom do dostizheniya im vozrasta trekh let\" | registry:RU:parental_leave_weeks:0305295ce9dc | Conversion: until the child reaches three years = 3 x 52 weeks = 156 weeks | Payment: not stated in the quoted text | Excluded: a 2026 Constitutional Court ruling partly invalidated part 2 of the article, so who may take it is unsettled | Source scope: Duration given as age threshold (until child reaches age 3) rather than in weeks; conversion assumption needed. A 2026 Constitutional Court ruling (No. 32-P) partially invalidated part 2 of this article pending legislative changes, so current scope of who may take it is unsettled. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"personal_income_tax_top_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://en.kremlin.ru/acts/news/74542","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:31.633+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"a five-stage progressive taxation scale is introduced: 13, 15, 18, 20 and 22 percent depending on the taxpayer's annual income\" | registry:RU:personal_income_tax_top_rate:633c04ce0195 | Ladder: a five-band scale of 13, 15, 18, 20 and 22 per cent by annual income | Source scope: Top rate of 22% stated as part of enacted 2025 reform; currentness for 2026 not independently reconfirmed in this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cbr.ru/other/holidays/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:09.169+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Перечень нерабочих праздничных дней ... в 2026 году: 1, 2, 3, 4, 5, 6, 8 января – Новогодние каникулы; 7 января – Рождество Христово; 23 февраля – День защитника Отечества; 8 марта – Международный женский день; 1 мая – Праздник Весны и Труда; 9 мая – День Победы; 12 июня – День России; 4 ноября – День народного единства\" | registry:RU:public_holidays:3068b6cc4a73 | Conversion: Days counted, not entries: the New Year holidays are seven days, so the list is 14 days. | Excluded: The additional дополнительные выходные дни are weekend transfers, not extra holidays. | Source scope: This is the Bank of Russia's official calendar of non-working holidays and shifted days for financial-market operations, reflecting the national state-mandated holiday schedule; it lists the current 2026 dates plus prior years' calendars. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sfr.gov.ru/grazhdanam/pensionnoe_obespechenie/strahovaya_pensiya_po_starosti/usloviya_naznacheniya/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:56.359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"V 2028 godu obshcheustanovlennyy vozrast vykhoda na pensiyu vyrastet do 65 let u muzhchin, do 60 let u zhenshchin\" | registry:RU:retirement_age:ddab0fd3842c | Ladder: the transitional schedule by birth year reaches 65 for men and 60 for women in 2028; civil servants have higher ages | Source scope: Transitional schedule by birth year is provided; final ages (65 men/60 women) reached in 2028; separate higher retirement ages apply to civil servants per a table on the same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"severance_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consultant.ru/document/cons_doc_LAW_34683/0526867a7eace3f1f88798592ed0bdf3589f0528/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:08.334+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"увольняемому работнику выплачивается выходное пособие в размере среднего месячного заработка\" | registry:RU:severance_weeks:ad170ac399f5 | Conversion: Labour Code art. 178, redundancy. One average monthly wage; months to weeks = 1 x 4.33 = 4.3. The entitlement does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Further monthly payments during the job search are conditional on not finding work and are not part of the severance itself; other grounds carry two weeks. | Source scope: Severance stated in months of average monthly earnings (one month, extendable up to 2-3 months for job search), not in weeks; conversion from months to weeks needed. Also a separate two-week severance applies for other termination grounds. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e42e1e06-0614-4ed7-af50-18089e721c88","iso2":"RU","iso3":"RUS","country":"Russia","field_key":"vat_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nalog.gov.ru/rn77/taxation/taxes/nds/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:14.928+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The VAT rate of 22% applies in all other cases (article 164(3) of the Tax Code)\" | registry:RU:vat_rate:f277bd23a9ca | Reduced rates: 10% and 0%, plus special 5%/7% rates under the simplified regime | Source scope: Standard rate 22%; reduced rates of 10%, 0%, and special USN rates (5%/7%) also apply to specific categories/turnover thresholds. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"annual_leave_days","value_num":18,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.minijust.gov.rw/fileadmin/user_upload/Minijust/Publications/Laws/Law_regulating_labour_in_Rwanda.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:09.552+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"annual leave equals to one and a half (1½) working days per month of work\" | registry:RW:annual_leave_days:c69751950c81 | Conversion: 1.5 working days a month over twelve months is 18 working days. | Source scope: Expressed as 1.5 working days accrued per month of work (equating to 18 days/year); units are days per month, not a fixed annual day count. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.minijust.gov.rw/fileadmin/user_upload/Minijust/Publications/Laws/Law_regulating_labour_in_Rwanda.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:13.282+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Les heures de travail sont au maximum de quarante-cinq (45) heures par semaine.\" | registry:RW:avg_weekly_hours:c69751950c81 | Source scope: States maximum statutory ordinary working hours per week (45 hours); overtime permitted by agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"corporate_tax_rate","value_num":28,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rra.gov.rw/en/taxes-fees/domestic-taxes/income-tax/corporate-income-tax-cit","effective_date":"2024-01-01","verified_at":"2026-09-17T11:55:23.448+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"taxable at a 30% for income generated up to 2023 and rate of 28% from 2024\" | registry:RW:corporate_tax_rate:df274faa2f19 | Reduced rates: 0%, 3%, 15%, 20% and 25% for specified investor categories | Source scope: Standard rate; special preferential rates (0%, 3%, 15%, 20%, 25%) apply to specific investor categories."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"employee_ssc_rate","value_num":10.8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 3% is the pension branch alone; maternity, medical and CBHI employee contributions are not on the page, and a December 2024 Presidential Order may have changed the rate.)"},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"employer_ssc_rate","value_num":12.8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same page, same gaps.)"},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"income_tax_brackets","value_num":null,"value_text":"4 bands, 0%–30% (2026)","value_jsonb":[{"to":60000,"from":0,"rate":0},{"to":100000,"from":60001,"rate":10},{"to":200000,"from":100001,"rate":20},{"to":null,"from":200001,"rate":30}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rra.gov.rw/en/details?tx_news_pi1%5Baction%5D=detail&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Bnews%5D=1669&cHash=8a281f98a1e1d9501765985f3a91fe8d","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:01.524+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"0% between 0 - 60,000 Frw, 10% between 60,001 - 100,000 Frw, 20% between 100,001 - 200,000 Frw, and 30% for 200,001 Frw and more.\" | registry:RW:income_tax_brackets:ba8f3a155073 | Currency: RWF | Tax year: 2026 | Residence basis: monthly employment income (PAYE) | Source scope: Applies to monthly employment income (PAYE) bands; based on Law No. 027/2022 effective from a stated second year of implementation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.minijust.gov.rw/fileadmin/user_upload/Minijust/Publications/Laws/Law_regulating_labour_in_Rwanda.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:08.691+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A female employee who has given birth is entitled to a maternity leave of at least twelve (12) consecutive weeks.\" | registry:RW:maternity_leave_weeks:c69751950c81 | Applies to: at least 2 of the 12 weeks fall before delivery; additional leave for complications | Payment: not stated in the quoted text | Source scope: Includes at least 2 weeks pre-delivery within the 12-week total; additional leave possible for complications. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"min_wage_monthly","value_num":2600,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"RWF","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.minijust.gov.rw/fileadmin/user_upload/Minijust/Publications/Laws/Law_regulating_labour_in_Rwanda.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:28:05.592+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"iminsi cumi n'itanu (15) nibura iyo umukozi yakoze igihe kiri munsi y'umwaka umwe (1); 2º iminsi mirongo itatu (30) nibura iyo umukozi yakoze igihe [kingana cyangwa kirenze umwaka umwe]\" | registry:RW:notice_weeks:c69751950c81 | Conversion: Labour law: fifteen days below one year of service, thirty days from one year. Days to weeks = 30 / 7 = 4.3. | Tenure ladder: 1y: 30 days = 4.3 weeks; 5y: 4.3 weeks; 10y: 4.3 weeks. Average of the three = 4.3 weeks. | Source scope: Notice period stated in days (15 or 30 days depending on tenure) rather than weeks; units require conversion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 7 calendar days -> 1.0 weeks"},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rra.gov.rw/en/details?tx_news_pi1%5Baction%5D=detail&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Bnews%5D=1669&cHash=8a281f98a1e1d9501765985f3a91fe8d","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:32.056+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"20% between 100,001 - 200,000 Frw, and 30% for 200,001 Frw and more.\" | registry:RW:personal_income_tax_top_rate:ba8f3a155073 | Source scope: Top marginal PAYE rate of 30% applies to employment income above 200,001 RWF/month. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.minijust.gov.rw/fileadmin/user_upload/Minijust/Publications/Laws/Law_regulating_labour_in_Rwanda.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:24.612+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The probation period cannot exceed three (3) months.\" | registry:RW:probation_months:c69751950c81 | Excluded: renewable once for a further 3 months | Source scope: National labour law provision; applies generally to employment contracts in Rwanda with a possible one-time renewal for another 3 months. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.rw/holidays","effective_date":"2026-01-01","verified_at":"2026-09-16T23:49:10.146+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Holidays 01 January 2026 New Year's Day 02 February 2026 National Heroes Day 03 April 2026 Good Friday 06 April 2026 Easter Monday 07 April 2026 Genocide against the Tutsi Memorial Day 01 May 2026 Labor Day 01 July 2026 Independence Day 04 July 2026 Liberation Day 01 August 2026 Umuganura Day 16 August 2026 Assumption Day 26 December 2026 Christmas Day 27 December 2026 Boxing Day\" | registry:RW:public_holidays:47f4153dbaa8 | Conversion: The 2026 calendar lists 12 dates. | Source scope: National calendar for 2026; does not state whether employers must grant paid leave for each date, and does not indicate regional variation."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://rssb.rw/schemes/pension-scheme","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:56.761+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"You must have reached the statutory retirement age (typically 60 years) and fulfilled the minimum contribution period by law.\" | registry:RW:retirement_age:efd89d4fc68d | Applies to: stated as typically 60 rather than by citation of the statutory provision | Source scope: States retirement age as 'typically 60 years' rather than citing the exact statutory provision; qualifier 'typically' introduces some uncertainty about universality/exceptions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"severance_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"5cab1b30-5a0c-4dd9-bc03-3ec51f0a0ed3","iso2":"RW","iso3":"RWA","country":"Rwanda","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-02-18","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the captured amending law shows the exemption schedules and effective dates but not the standard rate itself)"},{"country_id":"0d132f2d-a8ee-4aed-a2ac-fa9b7dad3836","iso2":"BL","iso3":"BLM","country":"Saint Barthélemy","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cps-stbarth.msa.fr/lfp/le-conge-de-maternite","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:16.692+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"vous avez droit a un conge d'une duree de 16 semaines en principe\" | registry:BL:maternity_leave_weeks:275a311d8e37 | Payment: paid through the CPS Saint-Barthelemy scheme | Ladder: varies by number of children and multiple births | Source scope: Applies to salariées and agricultrices under CPS Saint-Barthélemy scheme; variations by number of children/births detailed in table | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d132f2d-a8ee-4aed-a2ac-fa9b7dad3836","iso2":"BL","iso3":"BLM","country":"Saint Barthélemy","field_key":"paternity_leave_weeks","value_num":3.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cps-stbarth.msa.fr/lfp/web/cps-saint-barthelemy/sante/conge-paternite","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:24.534+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duree du conge de paternite est de 25 jours calendaires ou 32 jours calendaires en cas de naissances multiples\" | registry:BL:paternity_leave_weeks:02cdd535b1c3 | Conversion: 25 calendar days / 7 = 3.6 weeks | Payment: paid through the CPS Saint-Barthelemy scheme | Ladder: 32 calendar days for multiple births | Source scope: Duration given in calendar days, not weeks; explicit conversion policy needed to express as weeks; applies to Saint Barthélemy via CPS/MSA scheme. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0d132f2d-a8ee-4aed-a2ac-fa9b7dad3836","iso2":"BL","iso3":"BLM","country":"Saint Barthélemy","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/BL","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (Article L3422-2 adds one commemorative holiday for Saint-Barthelemy (9 October) and does not carry the list it is added to.)"},{"country_id":"a1817fc5-1cf7-44b7-a2a8-aa636d3c4335","iso2":"SH","iso3":"SHN","country":"Saint Helena, Ascension and Tristan da Cunha","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sainthelena.gov.sh/public-services/income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:25.921+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"in the case of a company - 25%\" | registry:SH:corporate_tax_rate:072ebc6639ac | Applies to: St Helena; Ascension is 27%, or 20% for named companies, under LN 1/2026 | Reduced rates: 15% sector rate on St Helena | Source scope: St Helena standard corporate rate; Ascension corporate rate is 27% (or 20% for named companies) per LN 1/2026, a different rate; reduced 15% sector rate on St Helena also exists. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1817fc5-1cf7-44b7-a2a8-aa636d3c4335","iso2":"SH","iso3":"SHN","country":"Saint Helena, Ascension and Tristan da Cunha","field_key":"income_tax_brackets","value_num":null,"value_text":"2 bands, 26%–31% (2026)","value_jsonb":[{"to":18000,"from":0,"rate":26},{"to":null,"from":18001,"rate":31}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sainthelena.gov.sh/public-services/income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:03.657+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"26% on the first GBP18,000 of such chargeable income; and 31% on the remainder of such chargeable income\" | registry:SH:income_tax_brackets:072ebc6639ac | Currency: GBP | Tax year: 2026 | Residence basis: St Helena; Ascension applies 15% on the first GBP 6,000 and 27% on the remainder under LN 1/2026 | Source scope: Applies to St Helena general personal income tax only; Ascension has separate rates (LN 1/2026: 15% on first £6,000, 27% on remainder) not reflected here; special sector/dividend rates also apply. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1817fc5-1cf7-44b7-a2a8-aa636d3c4335","iso2":"SH","iso3":"SHN","country":"Saint Helena, Ascension and Tristan da Cunha","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sainthelena.gov.sh/documents/Employment-Rights-Ord-Updated-280422","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:11.618+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A female employee is entitled to 14 weeks maternity leave which may be taken at any time\" | registry:SH:maternity_leave_weeks:fd9aa8cdcf5c | Applies to: St Helena under the Employment Rights (Leave Entitlement) Regulations 2015 | Payment: full pay conditional on 26 weeks of continuous employment | Source scope: Applies to St Helena under Employment Rights (Leave Entitlement) Regulations 2015; full pay conditional on 26 weeks continuous employment; Ascension Ordinance 2022 does not specify a duration in supplied excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1817fc5-1cf7-44b7-a2a8-aa636d3c4335","iso2":"SH","iso3":"SHN","country":"Saint Helena, Ascension and Tristan da Cunha","field_key":"min_wage_monthly","value_num":840.04,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sainthelena.gov.sh/minimum-wage-to-increase-from-01-july-2026/","effective_date":"2026-07-01","verified_at":"2026-09-17T12:37:19.813+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"for persons aged 18 yrs and over: from GBP4.50 to GBP4.85 per hour\" | registry:SH:min_wage_monthly:ccfc5fb701b2 | Currency: GBP | Pay basis: hourly | Conversion: GBP 4.85 per hour x 40 hours per week x 4.33 weeks per month = GBP 840.04; the hours assumption is stated here because the notice states none | Applies to: St Helena, persons aged 18 and over; Ascension and Tristan da Cunha are not covered | Source scope: Rate expressed hourly for St Helena only; no explicit hours/week or weeks/month conversion stated; Ascension has a separate income tax regime suggesting possibly separate wage rules, and Tristan da Cunha not covered."},{"country_id":"a1817fc5-1cf7-44b7-a2a8-aa636d3c4335","iso2":"SH","iso3":"SHN","country":"Saint Helena, Ascension and Tristan da Cunha","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sainthelena.gov.sh/documents/Employment-Rights-Ord-Updated-280422","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:02.531+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee is entitled to 2 weeks parental leave if that employee is either- (a) the father of the child\" | registry:SH:paternity_leave_weeks:fd9aa8cdcf5c | Applies to: St Helena under the Employment Rights (Leave Entitlement) Regulations 2015; labelled parental leave in the Ordinance but the guidance states it is aimed at providing paternity leave | Payment: not stated in the quoted text | Source scope: Applies to St Helena under the Employment Rights (Leave Entitlement) Regulations 2015; labelled 'parental leave' in the Ordinance but functions as paternity leave for the father per the accompanying guidance document, which states this is 'aimed at providing paternity leave.' | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1817fc5-1cf7-44b7-a2a8-aa636d3c4335","iso2":"SH","iso3":"SHN","country":"Saint Helena, Ascension and Tristan da Cunha","field_key":"personal_income_tax_top_rate","value_num":31,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sainthelena.gov.sh/public-services/income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:34.21+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"31% on the remainder of such chargeable income\" | registry:SH:personal_income_tax_top_rate:072ebc6639ac | Applies to: St Helena; Ascension's top rate is 27% under LN 1/2026 | Source scope: St Helena general top marginal rate; Ascension top rate is 27% per LN 1/2026, a different rate; special sector rates lower (26%) also exist. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a1817fc5-1cf7-44b7-a2a8-aa636d3c4335","iso2":"SH","iso3":"SHN","country":"Saint Helena, Ascension and Tristan da Cunha","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sainthelena.gov.sh/app/uploads/2026/08/PN-Public-Holidays-2027.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:15.631+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"PUBLIC AND GOVERNMENT HOLIDAYS 2027 ... Friday, January 1st New Year's Day Friday, March 26th Good Friday Monday, March 29th Easter Monday Monday, May 17th Whit Monday Friday, May 21st St Helena Day Monday, August 30th August Bank Holiday Friday, November 12th His Majesty King Charles III Birthday Monday, December 27th Public Holiday in lieu of Boxing Day Tuesday, December 28th Public Holiday in lieu of Christmas Day\" | registry:SH:public_holidays:ccfcd99473a6 | Conversion: The proclamation lists 9 days. | Excluded: Ascension and Tristan da Cunha proclaim their own holidays separately. | Source scope: Lists 2027 St Helena public and government holiday dates specifically; Ascension and Tristan da Cunha may observe different holidays (e.g. separate Ascension public holiday proclamations exist in the Gazette). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"a1817fc5-1cf7-44b7-a2a8-aa636d3c4335","iso2":"SH","iso3":"SHN","country":"Saint Helena, Ascension and Tristan da Cunha","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sainthelena.gov.sh/documents/Employment-Law-Establishing-Working-Time-Regulations-and-other-Employment-Law-Provisions-on-St-Helena","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:16.017+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"13. Right to Redundancy Pay Not in legislation\" | registry:SH:severance_weeks:ca8227f708e4 | Conversion: A statutory zero is a value, not a gap: the working-time and employment-rights comparison table records redundancy pay as absent from St Helena legislation. | Tenure ladder: Flat: 0 weeks at 1y, 5y and 10y. | Excluded: Ascension's gratuity is a separate entitlement and is not severance; Tristan da Cunha is not addressed. | Source scope: Confirms no statutory redundancy/severance pay scheme exists for St Helena; Ascension gratuity (separate entitlement, not severance) and Tristan da Cunha not addressed by this statement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"annual_leave_days","value_num":14,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.kn/in-skn-labour-employment-law/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:45.46+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"entitled to an annual paid holiday of not less than fourteen days, exclusive of Sundays and public holidays\" | registry:KN:annual_leave_days:ddb8e588e7e2 | Conversion: The Act excludes Sundays and public holidays from the count itself, so the 14 are working days. | Source scope: Stated in days (14) under the Holidays with Pay Act 1968; agricultural/seasonal worker definitions vary; historical text currentness of amendments unclear. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.kn/contributions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:40.561+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For employees between the ages of 16 and 62, five per cent (5%) is deductible from their wages by their employer.\" | registry:KN:employee_ssc_rate:4adaf5ef734e | Assessable base: Wages under the Social Security Act, employees aged 16 to 62. | Excluded: Employees outside that age band are at 1%. | Source scope: Applies to employees aged 16-62; different rate (1%) applies outside that age range. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"employer_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.kn/contributions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:10:40.957+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An additional five per cent (5%) from the employer's resources is paid along with a further one per cent (1%) for employment injury coverage.\" | registry:KN:employer_ssc_rate:4adaf5ef734e | Assessable base: Wages under the Social Security Act, employees aged 16 to 62. | Components: Social security 5% + employment injury 1% = 6%. | Excluded: Employees outside that age band are at 1%. | Source scope: Applies to insured employees aged 16-62; different 1% rate applies outside that age band per same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.kn/in-skn-labour-employment-law/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:47.877+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"An employee shall be entitled to thirteen weeks' maternity leave\" | registry:KN:maternity_leave_weeks:ddb8e588e7e2 | Payment: not stated in the quoted text | Source scope: Statutory maternity leave entitlement (13 weeks) under the Protection of Employment Act Part IV; historical text currentness of amendments unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"min_wage_monthly","value_num":1560,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XCD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured 2023 announcement has been superseded by a 2025 release raising the weekly rate to $500)"},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The capture carries two different tiered notice schedules — the 1986 Act and a later amendment — and the registry records that which is in force cannot be told from the page.)"},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"personal_income_tax_top_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sknird.com/corporate-income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:08.472+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Income tax on individuals was abolished in 1980.\" | registry:KN:personal_income_tax_top_rate:09453aaae488 | Applies to: Saint Kitts and Nevis abolished individual income tax in 1980; this is a recorded absence | Source scope: Statement is embedded in a Corporate Income Tax page, not a dedicated personal tax page; currentness since 1980 not independently reverified against present-day sources. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.kn/in-skn-labour-employment-law/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:07.917+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"a period not exceeding four weeks in the case of household employment or three months in the case of other employment\" | registry:KN:probation_months:ddb8e588e7e2 | Ladder: four weeks for household employment, three months for other employment | Source scope: Defines maximum probationary period distinctly for household vs other employment; does not set a minimum probation length; historical Act text currentness unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nia.gov.kn/public-holidays/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:42:45.857+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"New Year's Day - January 1st Carnival Day - January 2nd Good Friday - April 3rd Easter Monday - April 6th Emancipation Day - August 3rd Independence Day - September 19th Labour Day - May 4th Culturama Day - August 4th Christmas Day - December 25th Whit Monday - May 25th National Heroes Day - September 16th Boxing Day - December 26th, 2026\" | registry:KN:public_holidays:534af216af68 | Conversion: The list names 12 days, on the 2026 dates its last entry carries. | Source scope: Published by the Nevis Island Administration but presented as the national Federation calendar; undated list with one date labeled 2026; regional-authority origin raises currentness/authority questions; page does not state whether paid leave is guaranteed. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"retirement_age","value_num":62,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://socialsecurity.kn/age-benefit/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:34.194+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a person reaching age 62 may qualify\" | registry:KN:retirement_age:ac6c0e2f030e | Applies to: the Social Security Age Pension eligibility age | Source scope: Applies to Social Security Age Pension/Grant eligibility age (statutory pensionable age); does not address any separate mandatory employer retirement age if different. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same page, same ambiguity about which version of the Act is current.)"},{"country_id":"4c36ede0-255a-4718-9f25-5103eb3cb494","iso2":"KN","iso3":"KNA","country":"Saint Kitts and Nevis","field_key":"vat_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sknird.com/inland-revenue-department-announces-discounts-vat-rate-days-in-august-2026-and-opens-applications-for-businesses/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:58.138+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a reduced VAT rate of 5%, rather than the standard rate of 17%\" | registry:KN:vat_rate:ed36b7cce1ae | Source scope: Standard rate confirmed as 17%; the 5% figure is a temporary promotional discount for specific goods during limited dates in August 2026, not the general VAT rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.govt.lc/media.govt.lc/www/pressroom/news/attachments/labour-department-brochure-.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:53.096+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The maximum working hours are eight (8) for a day or forty (40) for a week.\" | registry:LC:avg_weekly_hours:545fad23a3cf | Source scope: Reflects statutory maximum ordinary hours per Labour Act sections 27-29; flexible arrangements permitted if weekly total does not exceed 40; brochure currentness vs 2023 statute unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-01-13","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.stlucianic.org/home/employers/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:39.507+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employee's contribution is 5% of his/her gross wages/salary, while the employer provides the other 5%\" | registry:LC:employee_ssc_rate:e4fdd367d762 | Assessable base: Gross wages. The page states no insurable-earnings ceiling; the statutory table is in Schedule 2 of the Act, which is not captured. | Source scope: Rate given as percentage of gross wages; no stated insurable earnings ceiling in this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.stlucianic.org/home/employers/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:39.916+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employee's contribution is 5% of his/her gross wages/salary, while the employer provides the other 5%\" | registry:LC:employer_ssc_rate:e4fdd367d762 | Assessable base: Gross wages; ceiling not stated on the page. | Source scope: NIC page gives current split rate (5%/5% of gross wages) but does not show contribution ceiling; Schedule 2 of the Act (referenced in section 33) contains the formal statutory table but was not provided in excerpts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://attorneygeneralchambers.com/laws-of-saint-lucia/labour-act/section-288","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:50.006+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"such period of entitlement shall not be less than 13 weeks\" | registry:LC:maternity_leave_weeks:7f63d4deea2e | Payment: not stated in the quoted text; 12 months' continuous employment is required | Source scope: Minimum period stated (13 weeks); requires eligibility conditions (12 months continuous employment) per section 287. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"min_wage_monthly","value_num":1131,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.govt.lc/news/implementation-of-the-national-minimum-wage","effective_date":"2024-10-01","verified_at":"2026-09-17T12:37:02.918+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"THE MINIMUM WAGE IS SET AT $6.52 PER HOUR OR $1131 MONTHLY\" | registry:LC:min_wage_monthly:ec07dbc09c71 | Currency: XCD | Pay basis: monthly | Source scope: States both hourly and monthly figures directly for Saint Lucia nationally; effective Oct 1, 2024."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"notice_weeks","value_num":3.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://attorneygeneralchambers.com/laws-of-saint-lucia/labour-act/section-153","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:40.313+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"(a) one week's notice if the period of continuous employment is more than 12 weeks but less than 2 years; (b) two weeks' notice if the period of continuous employment is 2 years or more but less than 5 years; (c) four weeks' notice if the period of continuous employment is 5 years or more but less than 10 years; and (d) six weeks' notice if the period of continuous employment is more than 10 years.\" | registry:LC:notice_weeks:387c980a1b8e | Conversion: Labour Act s. 153; already in weeks. | Tenure ladder: 1y: 1 week; 5y: 4 weeks; 10y: 6 weeks. Ten years exactly falls in the gap between tiers (c) ends below ten and (d) starts above ten, so the higher tier is taken. Average of the three = 3.7 weeks. | Source scope: Tiered scale 1-6 weeks based on tenure; exemptions during probation, summary dismissal, or where collective agreements provide longer periods. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.govt.lc/media.govt.lc/www/pressroom/news/attachments/labour-department-brochure-.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:25.078+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Overtime must be calculated at a rate of 1 1/2 times the daily rate, but twice the rate when work is done on Sundays, Public Holidays\" | registry:LC:overtime_premium_pct:545fad23a3cf | Conversion: 1.5 times the daily rate = a 50% premium | Excluded: 2x on Sundays, public holidays and the employee's day off | Source scope: Standard premium is 150% of daily rate, rising to 200% for Sundays, public holidays, or an employee's day off; brochure currentness vs statute unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-01-13","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"probation_months","value_num":2.8,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://attorneygeneralchambers.com/laws-of-saint-lucia/labour-act/section-130","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:09.576+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a new employee may be required to serve a probationary period of not more than 12 weeks\" | registry:LC:probation_months:4836130df32e | Conversion: 12 weeks / 4.33 weeks per month = 2.8 months | Excluded: the parties may agree a shorter or longer period | Source scope: Stated in weeks (12 weeks), not months; parties may agree to shorter or longer period by mutual agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://attorneygeneralchambers.com/laws-of-saint-lucia/bank-holidays-act/schedule","effective_date":"2026-09-12","verified_at":"2026-09-16T23:44:02.109+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Schedule BANK HOLIDAYS 1 January 2 January 22 February which shall be known and referred to as Saint Lucia Independence Day Good Friday Easter Monday Whit Monday 1 May which shall be known as Labour Day Corpus Christi 1 August, which shall be known as Emancipation Day Thanksgiving Day 13 December which shall be referred to as Saint Lucia Day Christmas Day 26 December\" | registry:LC:public_holidays:baf4b6b1b77e | Conversion: The Schedule names 13 days. | Excluded: Days the Governor General may proclaim are occasional, not annual. | Source scope: This is a bank holidays schedule; it names specific dates/days observed as bank holidays nationally, which the task treats as valid for the public_holidays field even though employer paid-leave obligation is separately governed by the Labour Act. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.stlucianic.org/home/retirement-benefit/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:37.039+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Attained the age of sixty-five (65) years.\" | registry:LC:retirement_age:a1732515eaee | Applies to: the NIC statutory pensionable age for a full retirement pension | Source scope: This is the NIC statutory pensionable age qualifying condition for a full retirement pension, not necessarily an employer-mandated retirement age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"severance_weeks","value_num":9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.govt.lc/media.govt.lc/www/pressroom/news/attachments/labour-department-brochure-.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:40.726+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Redundancy pay is calculated as follows: Year 1 – 3 1 weeks pay per year Year 4 – 7 2 weeks pay for these next 4 years Year 8 and over 3 weeks pay for these additional years\" | registry:LC:severance_weeks:545fad23a3cf | Conversion: Already in weeks of pay. | Tenure ladder: 1y: 0 weeks (redundancy pay needs 104 weeks of continuous employment); 5y: 3 + 4 = 7 weeks; 10y: 3 + 8 + 9 = 20 weeks. Average of the three = 9.0 weeks. | Excluded: The calculation base is capped at $350 a week for higher earners. | Source scope: Applies to redundancy after 104 weeks continuous employment; capped calculation base at $350/week for higher earners; brochure undated relative to current statute version. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5ede11cc-a9d2-4fb1-9946-ea3732cbc9d7","iso2":"LC","iso3":"LCA","country":"Saint Lucia","field_key":"vat_rate","value_num":12.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-01-13","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"78b05faf-fc99-4bf6-994f-b278995a40e7","iso2":"MF","iso3":"MAF","country":"Saint Martin","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots-saint-martin.fr/fr/6-impots-des-professionnels.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:11.168+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux reduit d'imposition est fixe a 10% dans la limite d'un benefice annuel de 40 K EUR. Le taux normal est fixe a 20%.\" | registry:MF:corporate_tax_rate:25475d17ca78 | Reduced rates: 10% on the first EUR 40,000 of annual profit | Source scope: Rates apply to companies operated in Saint-Martin under the local IS regime; reduced rate capped at €40K annual profit. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78b05faf-fc99-4bf6-994f-b278995a40e7","iso2":"MF","iso3":"MAF","country":"Saint Martin","field_key":"notice_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072050/LEGISCTA000006189443/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:13:50.336+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2° S'il justifie chez le même employeur d'une ancienneté de services continus comprise entre six mois et moins de deux ans, à un préavis d'un mois ; 3° S'il justifie chez le même employeur d'une ancienneté de services continus d'au moins deux ans, à un préavis de deux mois\" | registry:MF:notice_weeks:741b3458beb7 | Conversion: Code du travail art. L1234-1, which applies in Saint-Martin. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 2 months = 8.7 weeks; 10y: 2 months = 8.7 weeks. Average of the three = 7.2 weeks. | Source scope: French Code du travail national provision (L1234-1); applicability to Saint-Martin (French overseas collectivity) assumed but not explicitly confirmed in excerpt; notice stated in months, not weeks, requiring unit-conversion policy. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78b05faf-fc99-4bf6-994f-b278995a40e7","iso2":"MF","iso3":"MAF","country":"Saint Martin","field_key":"personal_income_tax_top_rate","value_num":41,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots-saint-martin.fr/fr/34-impots-des-particuliers.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:15.889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"41 % pour la fraction superieure a 85 286 EUR\" | registry:MF:personal_income_tax_top_rate:ed33ecacf368 | Excluded: a 40% reduction capped at EUR 6,700 applies after the rate | Source scope: Top marginal rate is 41% before a 40% reduction (capped at €6,700) is applied; territory-specific tax code. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"78b05faf-fc99-4bf6-994f-b278995a40e7","iso2":"MF","iso3":"MAF","country":"Saint Martin","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/MF","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"78b05faf-fc99-4bf6-994f-b278995a40e7","iso2":"MF","iso3":"MAF","country":"Saint Martin","field_key":"vat_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impots-saint-martin.fr/fr/6-impots-des-professionnels.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:02.831+00:00","unit_caveat":null,"scope_caveat":"turnover_tax_not_vat","notes":"\"une taxe sur le chiffre d'affaires denommee taxe generale sur le chiffre d'affaires (TGCA), au taux de 4 %\" | registry:MF:vat_rate:25475d17ca78 | Applies to: EU VAT does not apply to Saint-Martin; the TGCA is the functional turnover tax | Source scope: EU VAT does not apply to Saint-Martin; TGCA at 4% is the functional turnover-tax equivalent, with exemptions for certain sectors. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"avg_weekly_hours","value_num":35,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cleiss.fr/docs/cotisations/stpm.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:09.388+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"sur la base d'une duree legale de 35 heures hebdomadaires\" | registry:PM:avg_weekly_hours:d0384012aa0d | Source scope: States legal weekly duration used as SMIC monthly conversion basis (35h); this mirrors mainland French statutory ordinary hours applied to SPM. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"employee_ssc_rate","value_num":9.67,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cleiss.fr/docs/cotisations/stpm.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:20:57.177+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Assurance maladie 6,25 % 2,75 % 1 plafond de sécurité sociale, soit 3 925 € Allocations familiales 8 % - Assurance vieillesse 8,37 % 6,92 ... Total 29,086 ou 29,486 % 9,67 %\" | registry:PM:employee_ssc_rate:d0384012aa0d | Assessable base: Salaire, with the social security ceiling of EUR 3,925 applying to the capped lines. | Excluded: Complementary retirement (Agirc-Arrco) is listed separately. | Source scope: Employee share total 9,67% per table; complementary retirement (Agirc-Arrco) contributions listed separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"employer_ssc_rate","value_num":29.086,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cleiss.fr/docs/cotisations/stpm.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:20:57.599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Total 29,086 ou 29,486 % 9,67 %\" | registry:PM:employer_ssc_rate:d0384012aa0d | Assessable base: Salaire, with the social security ceiling on the capped lines. | Excluded: The 29.486% variant applies to the sector-specific risk category noted in the table's footnotes; complementary retirement is separate. | Source scope: Table lists detailed employer contribution rates by risk category with caps; totals depend on sector-specific variants noted in footnotes. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.secuspm.com/index.php/fr/assures/sante/maternite-paternite-adoption/le-conge-maternite","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:06.195+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Au minimum, votre conge maternite a une duree totale de 16 semaines.\" | registry:PM:maternity_leave_weeks:074b123d5801 | Payment: paid through the CPS | Ladder: varies by number of children | Source scope: CPS (SPM's own social security fund) page states minimum 16-week maternity leave with variation table by number of children; applies specifically to SPM. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"min_wage_monthly","value_num":1801.8,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cleiss.fr/docs/cotisations/stpm.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:15.117+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le montant du SMIC horaire brut est fixe a 11,88 EUR soit 1 801,80 EUR bruts mensuels sur la base d'une duree legale de 35 heures\" | registry:PM:min_wage_monthly:d0384012aa0d | Currency: EUR | Pay basis: monthly | Applies to: Saint-Pierre-et-Miquelon, on the 35-hour legal week | Source scope: Figure gives both hourly and monthly gross SMIC based on 35h/week; applies to SPM specifically per page context. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.secuspm.com/index.php/fr/entreprises/employeurs/cotisations-et-contributions/reductions-exonerations-des-cotisations/deduction-forfaitaire-patronale-pour-heures-supplementaires","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:38.599+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"La majoration pour les 8 premieres heures est de 25 % soit 2,50 euros.\" | registry:PM:overtime_premium_pct:b91a8c2e4d0b | Applies to: stated in a payroll-deduction worked example on the social security site rather than in a rate schedule | Source scope: Stated in context of an employer payroll-deduction scheme example (illustrative), referencing standard French 25% overtime premium; not a dedicated SPM-specific overtime-premium statute excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"parental_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cleiss.fr/docs/regimes/regime_stpm.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:02.339+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"6 mois pour un enfant de rang 1, 24 mois pour un enfant de rang 2 et plus.\" | registry:PM:parental_leave_weeks:faeffb366a96 | Conversion: 6 months for a first child x 4.33 weeks = 26 weeks | Payment: the PreParE benefit administered by the CPS | Ladder: 24 months for a second child and beyond | Source scope: PreParE parental leave/benefit duration stated in months, not weeks; this is a benefit-duration rule under CPS-administered SPM social security, requires unit conversion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"paternity_leave_weeks","value_num":3.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.secuspm.com/index.php/fr/assures/sante/maternite-paternite-adoption/le-conge-paternite-et-d-accueil-de-l-enfant","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:59.698+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"il est allonge a 25 jours (32 jours en cas de naissances multiples)\" | registry:PM:paternity_leave_weeks:fafe08720c71 | Conversion: 25 calendar days / 7 = 3.6 weeks | Payment: paid through the CPS | Ladder: 32 days for multiple births | Source scope: Duration given in days (25/32), not weeks; requires conversion assumption; applies to SPM via CPS page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"personal_income_tax_top_rate","value_num":55,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.services-fiscaux975.fr/files/file/Documentation/2026/Notice%20IR%202025-1.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:27.365+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"superieur a 68 300 EUR 55 %\" | registry:PM:personal_income_tax_top_rate:ec6d4dc7939b | Applies to: the Saint-Pierre-et-Miquelon local 12-bracket schedule, not the metropolitan French IR | Source scope: Top marginal rate under SPM's local 12-bracket income tax schedule, not metropolitan France's IR. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/PM","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (Article L3422-1 only disapplies the journée de solidarité articles to Saint-Pierre-et-Miquelon. It carries no holiday list.)"},{"country_id":"3c427bc3-c4df-4880-becf-a6dcaab7b703","iso2":"PM","iso3":"SPM","country":"Saint Pierre and Miquelon","field_key":"retirement_age","value_num":62,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cleiss.fr/docs/ages_retraite_accords.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:53.506+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Saint-Pierre-et-Miquelon 62 ans\" | registry:PM:retirement_age:dfa88f8dc574 | Applies to: the Saint-Pierre-et-Miquelon local social security regime | Source scope: Legal retirement age specifically for SPM's local social security regime as documented by CLEISS. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"corporate_tax_rate","value_num":28,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ird.gov.vc/index.php/taxes","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:35.026+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"What is the current rate? Twenty-Eight percent (28%)\" | registry:VC:corporate_tax_rate:27e998983ffd | Source scope: Applies to incorporated companies on profits from business activities; national scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"employee_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nissvg.org/employers-guide/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:30.906+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the total rate of contribution is 13% of insurable earnings. Of this total rate, the employee pays 6% and the employer pays 7%\" | registry:VC:employee_ssc_rate:49a5cb502b90 | Assessable base: Insurable earnings up to $62,400 a year, $5,200 a month or $1,200 a week. | Source scope: Rate applies to insurable earnings up to stated ceilings; source page is for employers but states both employee and employer shares explicitly. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"employer_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nissvg.org/employers-guide/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:31.314+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the total rate of contribution is 13% of insurable earnings. Of this total rate, the employee pays 6% and the employer pays 7%\" | registry:VC:employer_ssc_rate:49a5cb502b90 | Assessable base: Insurable earnings up to $62,400 a year. | Excluded: A further 0.5% Employment Injury Benefit contribution is noted separately on the page. | Source scope: Rate applies to insurable earnings up to stated ceilings ($62,400/year, $5,200/month, $1,200/week); additional 0.5% Employment Injury Benefit contribution also noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"income_tax_brackets","value_num":null,"value_text":"3 bands, 10%–28% (2024)","value_jsonb":[{"to":5000,"from":0,"rate":10},{"to":10000,"from":5001,"rate":20},{"to":null,"from":10001,"rate":28}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ird.gov.vc/images/pdf/tax-tables-2024.pdf","effective_date":"2024-01-01","verified_at":"2026-09-17T12:42:11.92+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Where Chargeable Income does not exceed $5,000.00 10% Where Chargeable Income exceeds $5,000 but not $10,000 $500 plus 20% Where Chargeable Income exceeds $10,000 $1500 plus 28%\" | registry:VC:income_tax_brackets:d751fe0571a4 | Currency: XCD | Tax year: 2024 | Residence basis: individuals; a standard deduction of $25,000 applies | Source scope: Tables reflect annual chargeable income bands with a $25,000 standard deduction; effective January 1, 2024."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"maternity_leave_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nissvg.org/maternity-benefit/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:24.26+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"Maternity Benefit is payable to insured women who are away from work as a result of pregnancy, up to a period of thirteen weeks.\" | registry:VC:maternity_leave_weeks:2075704ee8e3 | Payment: the NIS maternity benefit | Source scope: This is the NIS-paid maternity benefit duration (13 weeks), not necessarily the statutory job-protected maternity leave entitlement under employment law; may differ from Protection of Employment Act leave length. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"min_wage_monthly","value_num":1310,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XCD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured brochure is the Domestic Workers schedule; other sectors have separate daily or hourly orders and there is no single national monthly rate)"},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"notice_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.gov.vc/dol/images/pdf/DOLBrochures/Domestic_Workers.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:10.711+00:00","unit_caveat":null,"scope_caveat":"quoted_in_sector_order","notes":"\"A domestic worker who has completed at least one year of service shall be granted one week paternity leave\" | registry:VC:paternity_leave_weeks:29588cce892a | Applies to: the Domestic Workers order; identically worded provisions are issued separately for other sectors | Payment: not stated in the quoted text | Source scope: Sector-specific (Domestic Workers) wage/leave brochure; entitlement conditioned on one year of service; other sectors have identically worded but separately issued provisions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"personal_income_tax_top_rate","value_num":28,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ird.gov.vc/images/pdf/tax-tables-2024.pdf","effective_date":"2024-01-01","verified_at":"2026-09-17T12:00:45.526+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Where Chargeable Income exceeds $10,000 $1500 plus 28% of the amount by which Chargeable Income Exceeds $10,000\" | registry:VC:personal_income_tax_top_rate:d751fe0571a4 | Source scope: Top marginal rate 28% for chargeable income exceeding $10,000 (after standard deduction); effective 2024."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pmoffice.gov.vc/pmoffice/index.php/public-holidays","effective_date":"2026-01-01","verified_at":"2026-09-16T23:52:07.408+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Public Holidays 2026 New Year's Day Thursday, 1st January National Heroes' Day Saturday, 14th March Good Friday Friday, 3rd April Easter Monday Monday, 6th April National Workers' Day Friday, 1st May Spiritual Baptist Liberation Day Thursday, 21st May Whit Monday Monday, 25th May Carnival Monday Monday, 6th July Carnival Tuesday Tuesday, 7th July Emancipation Day Saturday, 1st August Independence Day Tuesday, 27th October Christmas Day Friday, 25th December Boxing Day Saturday, 26th December\" | registry:VC:public_holidays:fd2d57f98abb | Conversion: The Prime Minister's Office 2026 calendar lists 13 dates. | Source scope: Official 2026 national public holiday calendar list; does not state whether paid leave is guaranteed for each holiday."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nissvg.org/employees-guide/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:07.766+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1964 and after 65 750\" | registry:VC:retirement_age:6a2fbdcdf3b9 | Ladder: pensionable age rises by birth cohort from 60 to 65; 65 applies to those born 1964 and after | Source scope: Pensionable age varies by year of birth cohort (60-65); table shows full schedule with required contributions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"severance_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.gov.vc/dol/index.php/faq","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:31.713+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Two weeks pay for each of the first ten years of continuous service; - Three weeks pay for each further years of continuous service from\" | registry:VC:severance_weeks:0add83b627b6 | Conversion: Already in weeks of pay. | Tenure ladder: 1y: 0 weeks (eligibility requires two years' continuous service, stated in the same FAQ); 5y: 10 weeks; 10y: 20 weeks. Average of the three = 10.0 weeks. | Excluded: Intermittent workers qualify on a hundred days a year in each of the last two years. | Source scope: Formula based on continuous years of service tiers; eligibility requires 2 years continuous service or 100 days/year for intermittent workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"62af521f-0470-40d1-ac09-ed8350a285c0","iso2":"VC","iso3":"VCT","country":"Saint Vincent and the Grenadines","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ird.gov.vc/index.php/taxes","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:24.322+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Standard Rated - 16% Accommodation (Rooms) - 11% Zero Rated - 0%\" | registry:VC:vat_rate:27e998983ffd | Reduced rates: 11% on accommodation and 0% zero-rated | Source scope: Multiple rates by category (standard, accommodation, zero, exempt); national scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mcil.gov.ws/node/35","effective_date":"2026-09-12","verified_at":"2026-09-16T23:52:10.578+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an employee is entitled to at least 10 days' paid annual leave after 12 months of continuous service with the same employer, including any period of probation\" | registry:WS:annual_leave_days:72f330009bcb | Source scope: None; figure directly in days as required. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mcil.gov.ws/node/35","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:27.689+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"no employee is required to work for more than 9 hours in one day or 40 hours in 1 week\" | registry:WS:avg_weekly_hours:72f330009bcb | Excluded: domestic workers are capped at 45 hours under Schedule 3 | Source scope: General employee ordinary hours cap; a separate cap of 45 hours/week applies to domestic workers per Schedule 3. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"corporate_tax_rate","value_num":27,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://revenue.gov.ws/rates/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:36.66+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A resident company is charged at the rate of 27% in its global taxable income while non-resident is charged at the rate of 27%\" | registry:WS:corporate_tax_rate:b211b412f9bf | Source scope: None beyond standard company tax; separate small business/individual rates apply for sole traders. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"employee_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.npf.ws/employers-guide","effective_date":"2026-09-12","verified_at":"2026-09-17T01:26:42.791+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Deduct your employee's portion of 10% from their gross wages\" | registry:WS:employee_ssc_rate:198288cf7d2c | Assessable base: Gross wages under the National Provident Fund. | Excluded: A separate NPF FAQ page cites a 14% combined rate, which the registry records as a possible version conflict. | Source scope: NPF contribution only; competing NPF FAQ page states 14% combined contribution, indicating possible outdated content on one of the two pages. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"employer_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.npf.ws/employers-guide","effective_date":"2026-09-12","verified_at":"2026-09-17T01:26:43.201+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"remit a payment of 20% - the employee's 10% plus your (employer's) matching portion of 10% - to NPF\" | registry:WS:employer_ssc_rate:198288cf7d2c | Assessable base: Gross wages under the National Provident Fund; the combined rate is 20%. | Excluded: A separate NPF FAQ page cites 14% combined. | Source scope: National Provident Fund contribution rate only; a separate NPF FAQ page cites 14% combined, suggesting a possible version conflict or outdated page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"maternity_leave_weeks","value_num":6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mcil.gov.ws/node/35","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:26.537+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"for a consecutive period of at least 4 weeks with full pay and 2 weeks without pay; or (b) for a consecutive period of at least 6 weeks\" | registry:WS:maternity_leave_weeks:72f330009bcb | Payment: 4 weeks full pay plus 2 unpaid, or 6 weeks at two-thirds pay; both options total 6 weeks | Ladder: either 4 weeks at full pay plus 2 unpaid, or 6 weeks at two-thirds pay | Source scope: Two alternative options exist (4+2 weeks or 6 weeks at two-thirds pay); both must be recorded, not averaged or picked arbitrarily. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"min_wage_monthly","value_num":832,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"WST","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured table gives future hourly rates effective 2027 and 2028 without the current rate or a stated conversion)"},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"notice_weeks","value_num":3.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mcil.gov.ws/node/35","effective_date":"2026-09-12","verified_at":"2026-09-17T01:26:43.609+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"SCHEDULE 2 Length of Service Notice Period for Termination Between 3 months and 1 year 1 week Between 1 year and 4 years 2 weeks Between 4 years and 7 years 3 weeks Between 7 years and 10 years 4 weeks Between 10 years and 13 years 5 weeks Between 13 years and 16 years 6 weeks Between 16 years and 19 years 7 weeks More than 19 years 8 weeks\" | registry:WS:notice_weeks:72f330009bcb | Conversion: Labour and Employment Relations Act 2013, Schedule 2; already in weeks. | Tenure ladder: 1y: 2 weeks; 5y: 3 weeks; 10y: 5 weeks (a boundary year takes the higher band). Average of the three = 3.3 weeks. | Excluded: Domestic workers and the s. 56 cases are excepted. | Source scope: Schedule 2 of the Labour and Employment Relations Act 2013 (as consolidated) provides a length-of-service based notice table for general employees; domestic workers and some cases (s56) are excepted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mcil.gov.ws/node/35","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:51.374+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"must be paid for work at the rate of at least one and a half times his or her ordinary rate\" | registry:WS:overtime_premium_pct:72f330009bcb | Conversion: one and a half times the ordinary rate = a 50% premium | Excluded: double for public holiday work | Source scope: General overtime premium; domestic workers also paid 1.5x per Schedule 3; public holiday work paid double under separate provisions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"paternity_leave_weeks","value_num":0.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mcil.gov.ws/node/35","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:12.589+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a male employee is entitled to a minimum of 5 days paid paternity leave\" | registry:WS:paternity_leave_weeks:72f330009bcb | Conversion: 5 calendar days / 7 = 0.7 weeks | Applies to: conditional on 12 months of continuous service and the spouse's written request | Payment: paid | Source scope: Entitlement stated in days (5 days), not weeks; conditional on 12 months continuous service and spouse's written request/medical certificate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"personal_income_tax_top_rate","value_num":27,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://revenue.gov.ws/rates/","effective_date":"2018-01-01","verified_at":"2026-09-17T12:00:46.422+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"reduction of the income tax top rate from 29% to 27%\" | registry:WS:personal_income_tax_top_rate:b211b412f9bf | Source scope: Effective date cited as 1 January 2018; no later confirmation of continued applicability found in excerpt."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mcil.gov.ws/node/35","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:33.086+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"\"probationer\" means an employee who is on probation for a period of 90 days\" | registry:WS:probation_months:72f330009bcb | Conversion: 90 days / 30 = 3 months | Source scope: Stated in days (90 days) rather than months; conversion to months not explicitly given. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/WS","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The gazetted calendar is rendered as cards and the capture is cut off partway through 2026, so the year cannot be counted in full.)"},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Samoa SNPF 55 || no_government_figure:2026-09-17 (the quoted 55 comes from a 2009 Public Service HR manual; no general statutory retirement age appears in the captured excerpts)"},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The formula captured is from the Public Service Commission's HRM manual and covers government officers and wage workers, not the private-sector workforce.)"},{"country_id":"595a8975-51ba-4c43-8d91-d3f79f24cfe7","iso2":"WS","iso3":"WSM","country":"Samoa","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://revenue.gov.ws/rates/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:25.165+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"VAGST of 15% is added to the price of goods and services\" | registry:WS:vat_rate:b211b412f9bf | Applies to: VAGST, Samoa's VAT equivalent | Source scope: Applies to VAGST (Samoa's VAT-equivalent); some petroleum-specific rates listed separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"corporate_tax_rate","value_num":24,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consigliograndeegenerale.sm/on-line/documento17134300.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:27.772+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"on entities referred to in the last paragraph of Art. 20, at a proportional rate of 24%\" | registry:SM:corporate_tax_rate:d6d7e0eb67ad | Source scope: Rate stated within a 1984 law consolidated text with subsequent amendments; unclear if 24% remains the current corporate rate today. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"employee_ssc_rate","value_num":8.4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The captured law sets INCREMENTS to the pension contribution (0.5% a year up to 1.5%), not the rate itself.)"},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"employer_ssc_rate","value_num":33.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same: increments only, no aggregate.)"},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"maternity_leave_weeks","value_num":21.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consigliograndeegenerale.sm/on-line/documento17134266.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:13.489+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"working mothers shall be entitled to a 150-day allowance as a whole, starting from the date on which they are granted the mandatory maternity leave\" | registry:SM:maternity_leave_weeks:420d560cd411 | Conversion: 150 calendar days / 7 = 21.4 weeks | Payment: an allowance for the whole period | Source scope: Entitlement given in days (150 days), not weeks; conversion to weeks requires an assumption (e.g., 7-day week ≈ ~21.4 weeks). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"min_wage_monthly","value_num":1728.38,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EUR","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"parental_leave_weeks","value_num":69.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consigliograndeegenerale.sm/on-line/documento17134266.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:06.044+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Working mothers shall be entitled to be absent from work, after the mandatory maternity leave envisaged by law, for a maximum period of 16 months\" | registry:SM:parental_leave_weeks:420d560cd411 | Conversion: a maximum of 16 months x 4.33 weeks = 69.3 weeks | Applies to: after the mandatory maternity leave | Payment: not stated in the quoted text | Source scope: Entitlement given in months (16 months), not weeks; conversion requires stated assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 14 calendar days -> 2.0 weeks || no_government_figure:2026-09-17 (the quoted entitlement arises only where the mother dies, is disabled or abandons the child, not as a standalone paternity leave)"},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.consigliograndeegenerale.sm/on-line/documento17134300.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:36.38+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"from ITL 300,000,000 (EUR 154,937.07) to ITL 450,000,000 (EUR 232,405.60) + 45% on the amount exceeding ITL 300 million\" | registry:SM:personal_income_tax_top_rate:d6d7e0eb67ad | Source scope: Rate table is from 1984 law consolidated version; top marginal rate shown is 45% at the disclosed bracket but text is truncated and later amendments (M1-M7) could have altered top rate/threshold. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"public_holidays","value_num":18,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/SM","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The source is the central bank's payment-system closure calendar. A closure calendar is not the statutory holiday instrument, and the registry scope says so.)"},{"country_id":"5d8f71d7-db28-414f-ad9b-d74b6e09f9f7","iso2":"SM","iso3":"SMR","country":"San Marino","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The source is a 1949 law applying to the impiegati category and the registry records its currentness for 2026 as highly uncertain.)"},{"country_id":"e0348f9d-32fc-4477-87ca-5afa3caced24","iso2":"ST","iso3":"STP","country":"São Tomé and Príncipe","field_key":"employee_ssc_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"e0348f9d-32fc-4477-87ca-5afa3caced24","iso2":"ST","iso3":"STP","country":"São Tomé and Príncipe","field_key":"employer_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"e0348f9d-32fc-4477-87ca-5afa3caced24","iso2":"ST","iso3":"STP","country":"São Tomé and Príncipe","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 90 calendar days -> 12.9 weeks"},{"country_id":"e0348f9d-32fc-4477-87ca-5afa3caced24","iso2":"ST","iso3":"STP","country":"São Tomé and Príncipe","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"e0348f9d-32fc-4477-87ca-5afa3caced24","iso2":"ST","iso3":"STP","country":"São Tomé and Príncipe","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"e0348f9d-32fc-4477-87ca-5afa3caced24","iso2":"ST","iso3":"STP","country":"São Tomé and Príncipe","field_key":"public_holidays","value_num":8,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/ST","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"e0348f9d-32fc-4477-87ca-5afa3caced24","iso2":"ST","iso3":"STP","country":"São Tomé and Príncipe","field_key":"severance_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hrsd.gov.sa/sites/default/files/2023-02/Labor.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:10.548+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A worker shall be entitled to a prepaid annual leave of not less than 21 days, to be increased to a period of not less than 30 days if the worker spends five consecutive years in the service of the employer.\" | registry:SA:annual_leave_days:2d2830afaf63 | Conversion: The 21 days are unqualified calendar days; that is 15 working days (21 minus two weekend days per completed week). | Tenure ladder: 30 days after five consecutive years; the entry-level entitlement is the value taken. | Source scope: Applies to private-sector workers under Labor Law; increase to 30 days conditioned on 5 consecutive years of service with same employer. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hrsd.gov.sa/knowledge-centre/articles/312","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:13.694+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A worker may not be actually employed for more than (8) hours a day if the employer adopts the daily standard, or more than (48) hours a week\" | registry:SA:avg_weekly_hours:6e36983bf819 | Excluded: reduced to 36 hours a week during Ramadan for Muslim workers | Source scope: States statutory ordinary working hours directly as 48 hours/week (or 8 hrs/day), reduced to 36 hrs/week during Ramadan for Muslim workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://zatca.gov.sa/ar/HelpCenter/guidelines/Documents/%D9%86%D8%B8%D8%A7%D9%85%20%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9%20%D8%A7%D9%84%D8%AF%D8%AE%D9%84.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:23.865+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The tax rate on the tax base is twenty per cent (20%) for each of: 1. a resident capital company\" | registry:SA:corporate_tax_rate:792c338a2f35 | Applies to: the non-Saudi and non-GCC-owned share of a resident capital company; zakat applies to the Saudi and GCC share | Excluded: oil and gas investment is taxed at 20% to 85% | Source scope: Rate applies to the non-Saudi/GCC-owned share of resident capital companies (zakat applies separately to Saudi/GCC shares); oil/gas investment has separate specified rates (20%-85%) in the same article; document currentness uncertain as latest amendment date not clearly stated beyond 1441H (2020) references. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"employee_ssc_rate","value_num":9.75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"employer_ssc_rate","value_num":11.75,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":0}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hrsd.gov.sa/en/%D8%AA%D8%B4%D8%BA%D9%8A%D9%84-%D8%A7%D9%84%D9%86%D8%B3%D8%A7%D8%A1","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:09.101+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A working woman shall be entitled to a fully paid maternity leave of (twelve) weeks, of which the six weeks following childbirth are mandatory\" | registry:SA:maternity_leave_weeks:f380a17db8df | Applies to: article 151 of the Labor Law; the six weeks following childbirth are mandatory | Payment: fully paid | Source scope: Applies to private-sector female workers under Labor Law Article 151; note the older Labor.pdf source cites 10 weeks (pre-amendment), while this current Article 151 text and the amended labor-law.pdf reflect 12 weeks post-amendment. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"min_wage_monthly","value_num":4000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"SAR","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/salary/minimum-wage/saudi-arabia","effective_date":"2024-11-19","verified_at":"2026-08-14T02:10:41.863+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SAR 4,000/month, private sector, SAUDI NATIONALS ONLY — there is no statutory minimum for expatriate workers. Verified 2026-08-14. Corrects the effective date: the ILOSTAT row carries 2024-01-01, the rate took effect 2024-11-19."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"notice_weeks","value_num":8.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hrsd.gov.sa/sites/default/files/2023-02/Labor.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:22:19.892+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"not less than 60 days if the worker's wage is paid monthly, and not less than 30 days for non-monthly wages\" | registry:SA:notice_weeks:2d2830afaf63 | Conversion: Labor Law, indefinite-term contracts. Days to weeks = 60 / 7 = 8.6 for a monthly-paid worker. | Tenure ladder: 1y, 5y and 10y all 8.6 weeks. | Excluded: Workers not paid monthly get thirty days. | Source scope: Notice period stated in days (60/30) rather than weeks; applies to indefinite-term contract termination under the Labor Law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hrsd.gov.sa/knowledge-centre/articles/312","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:40.899+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The employer shall pay the worker an additional wage for overtime hours equal to the hourly wage plus 50% of his basic wage\" | registry:SA:overtime_premium_pct:6e36983bf819 | Applies to: the private-sector Labor Law | Source scope: Applies to overtime hours worked beyond statutory standard hours under the private-sector Labor Law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hrsd.gov.sa/knowledge-centre/articles/312","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:01.117+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"and (three) days on the birth of a child, within (seven days) of the date of birth\" | registry:SA:paternity_leave_weeks:6e36983bf819 | Conversion: 3 calendar days / 7 = 0.4 weeks | Payment: not stated in the quoted text | Excluded: the civil service Regulations on Leaves give one day for that category | Source scope: Entitlement is stated in days (3 days per this Arabic source), not weeks; conversion to weeks not provided by source; note other supplied source (Regulations on Leaves, civil service) states 1 day for a different worker category (civil servants). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hrsd.gov.sa/sites/default/files/2023-02/Labor.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:25.018+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"provided that such probation period shall not exceed 90 days, exclusive of Eid Al-Fitr and Eid Al-Adha holidays\" | registry:SA:probation_months:2d2830afaf63 | Conversion: 90 days excluding the Eid holidays / 30 = 3 months | Excluded: extendable to 180 days by written agreement | Source scope: Stated in days (90, extendable to 180 by written agreement) rather than months; conversion to months not stated in source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.hrsd.gov.sa/en/knowledge-centre/articles/322","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:11.171+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The worker shall be entitled to a 4-day EID AL-FITR holiday, starting from the day following 29 of Ramadan ... The worker shall be entitled to a 4-day EID AL-ADHA holiday, starting from the ARAFAT day ... The worker shall be entitled to the National Holiday of the Kingdom on the first day of the Libra\" | registry:SA:public_holidays:53bee676bcba | Conversion: The page's own day counts add to 9: four, four and one. | Source scope: Lists Eid al-Fitr (4 days), Eid al-Adha (4 days), and National Day as statutory paid holidays for private-sector workers per Umm Al-Qura lunar calendar; does not provide a comprehensive annual bank-holiday calendar with fixed Gregorian dates for a specific year. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gosi.gov.sa/GOSIOnline/Services_for_Retired","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:57.17+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"sarf ma'ash al-taqa'ud li-bulugh sinn al-mushtarik al-sittin aman\" | registry:SA:retirement_age:fbb41d051e96 | Excluded: the GOSI page for the new 1445H system states 65 for new entrants, which conflicts with this figure | Source scope: States standard retirement pension age of 60 (referencing early retirement at 300 months contribution); however the GOSI awareness page for the new 1445H social insurance system states a different retirement age of 65 for new entrants, creating a currentness/applicability conflict between old and new system. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"severance_weeks","value_num":15.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The fifteen-day wage per year quoted is compensation for termination for an invalid reason, not the end-of-service gratuity, whose formula is elsewhere in the Law and not in the capture.)"},{"country_id":"0ca2680d-ce98-45b4-be29-c576dc124b58","iso2":"SA","iso3":"SAU","country":"Saudi Arabia","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://zatca.gov.sa/ar/RulesRegulations/Taxes/Documents/%D9%86%D8%B8%D8%A7%D9%85%20%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9%20%D8%A7%D9%84%D9%82%D9%8A%D9%85%D8%A9%20%D8%A7%D9%84%D9%85%D8%B6%D8%A7%D9%81%D8%A9%20(2).pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:15.756+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The tax is applied at a basic rate of 15% of the value of the supply or import\" | registry:SA:vat_rate:383a7e04f909 | Source scope: National VAT rate applies to goods/services supply and imports as defined by the VAT Law; zero-rated and exempt categories exist separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.sec.gouv.sn/wp-content/uploads/2020/11/codedutravail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:17.968+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"la duree legale du travail ne peut exceder 40 heures par semaine\" | registry:SN:avg_weekly_hours:fdcae129b523 | Applies to: general establishments; agriculture runs on a 2,352-hour year | Source scope: Stated directly as a weekly maximum (40 hours/week) in general establishments; agricultural sector uses an annual-hours formula instead (2,352 hours/year) requiring separate conversion; document currentness vs latest code amendments unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-07","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"employee_ssc_rate","value_num":13.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"employer_ssc_rate","value_num":23.9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.sec.gouv.sn/wp-content/uploads/2020/11/codedutravail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:13.922+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"toute femme a le droit de suspendre son travail pendant quatorze semaines consecutives, dont huit semaines posterieures\" | registry:SN:maternity_leave_weeks:fdcae129b523 | Payment: not stated in the quoted text | Source scope: Sentence is truncated but states the 14-week total duration for maternity leave with an 8-week split reference; currentness of this PDF version relative to any later amendments is uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"min_wage_monthly","value_num":64175,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XOF","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured handbook shows the SMIG-based category structure without the rate or its unit)"},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=SEN&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile."},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"paternity_leave_weeks","value_num":0.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 1 calendar days -> 0.1 weeks"},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"personal_income_tax_top_rate","value_num":43,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-08-07","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. Source text: \"PIT rate is progressive, and the maximum is 43%.\""},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.sec.gouv.sn/wp-content/uploads/2020/11/codedutravail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:27.872+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"l'engagement a l'essai ne peut porter, renouvellement compris, que sur une periode maximum de six mois\" | registry:SN:probation_months:fdcae129b523 | Source scope: National Labour Code rule; document currentness relative to 2026 reform (draft Code du travail 2026 pending) is uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/SN","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://justice.sec.gouv.sn/wp-content/uploads/2020/11/codedutravail.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:00.023+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"pendant une periode qui ne pourra exceder l'age de soixante ans du travailleur\" | registry:SN:retirement_age:fdcae129b523 | Applies to: quoted as the ceiling for continuing employment beyond the normal term in the labour code | Source scope: States 60 years as the retirement age ceiling in the context of continuing employment beyond normal term; currentness relative to later pension-code amendments unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"severance_weeks","value_num":10.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=SEN&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The percentages quoted come from an old household-employee convention annex whose current legal force the registry records as unclear.)"},{"country_id":"80f7643e-4bc0-44a0-b3dd-47f625a5df69","iso2":"SN","iso3":"SEN","country":"Senegal","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-07","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://welcometoserbia.gov.rs/balanced-lifestyle","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:07.958+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The Labour Law in Serbia prescribes a minimum of 20 vacation days for employed individuals.\" | registry:RS:annual_leave_days:75611a16350a | Source scope: Stated as minimum statutory floor; additional days may be granted via collective agreements per same text, not quantified. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-08-07","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"employee_ssc_rate","value_num":19.9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://welcometoserbia.gov.rs/income-taxes","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:07.129+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"for compulsory pension and disability insurance - 24% (at the expense of the employer, paid at the rate of 10%, and at the expense of the employee at the rate of 14%); for compulsory health insurance - 10.3% (paid at the expense of the employer and at the expense of the employee at a rate of 5.15%); for unemployment insurance - 0.75% (paid at the expense of the employee).\" | registry:RS:employee_ssc_rate:df9e770e95e1 | Assessable base: Earnings, between the statutory minimum and maximum contribution bases. | Components: Pension 14% + health 5.15% + unemployment 0.75% = 19.90%. | Source scope: Covers pension/disability, health, and unemployment insurance employee shares as stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"employer_ssc_rate","value_num":15.15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://welcometoserbia.gov.rs/income-taxes","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:07.538+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"for compulsory pension and disability insurance - 24% (at the expense of the employer, paid at the rate of 10%, and at the expense of the employee at the rate of 14%); for compulsory health insurance - 10.3% (paid at the expense of the employer and at the expense of the employee at a rate of 5.15%); for unemployment insurance - 0.75% (paid at the expense of the employee).\" | registry:RS:employer_ssc_rate:df9e770e95e1 | Assessable base: Earnings, between the statutory minimum and maximum contribution bases. | Components: Pension 10% + health 5.15% = 15.15%. Unemployment falls wholly on the employee. | Source scope: Covers pension/disability, health, and unemployment insurance employer shares as stated; does not cover any sector-specific surcharges. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"income_tax_brackets","value_num":null,"value_text":"1 bands, 10%–10% (2026)","value_jsonb":[{"to":null,"from":0,"rate":10}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://welcometoserbia.gov.rs/income-taxes","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:00.88+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"Income tax is calculated and paid at the rate of 10%. The tax base is the salary minus the monthly non-taxable amount.\" | registry:RS:income_tax_brackets:df9e770e95e1 | Currency: RSD | Tax year: 2026 | Residence basis: salary income | Source scope: Only covers the flat salary income tax rate (10%) and non-taxable allowance; does not address other personal income categories (e.g., annual synthesized tax with higher brackets) that may apply. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"maternity_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://welcometoserbia.gov.rs/balanced-lifestyle","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:08.289+00:00","unit_caveat":null,"scope_caveat":"combined_with_childcare_leave","notes":"\"Maternity leave together with child care leave lasts for one year and is fully paid.\" | registry:RS:maternity_leave_weeks:75611a16350a | Conversion: one year combining maternity and childcare leave = 52 weeks | Payment: fully paid | Source scope: Duration given in units of a year combining pregnancy/maternity and childcare leave, not broken into a maternity-only weeks figure; conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"min_wage_monthly","value_num":70146,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.socijalnoekonomskisavet.rs/eng/minimalna%20zarada%20eng.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:17.748+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"January - December 2027 405,00 rsd per working hour without taxes and contributions\" | registry:RS:min_wage_monthly:836e038d4b3b | Currency: RSD | Pay basis: hourly | Conversion: RSD 405.00 per working hour x 40 hours per week x 4.33 weeks per month = RSD 70,146; the hours assumption is stated here because the page states none | Tax year: 2027 | Source scope: Rate is given as hourly minimum labour cost (RSD/hour), not a monthly figure; conversion to monthly requires an explicit hours/month policy not stated on this page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 7 calendar days -> 1.0 weeks"},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"personal_income_tax_top_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://welcometoserbia.gov.rs/income-taxes","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:31.209+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"Income tax is calculated and paid at the rate of 10%.\" | registry:RS:personal_income_tax_top_rate:df9e770e95e1 | Excluded: an annual income tax for high earners may apply on top and is not addressed in the quoted text | Source scope: Describes flat 10% rate on employment income; does not address whether a higher top marginal 'annual income tax' bracket (15%) for high earners applies, so may not represent the true top rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nbs.rs/en/o_nbs/radno-vreme-i-neradni-dani/","effective_date":"2026-01-01","verified_at":"2026-09-16T23:49:08.366+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Non-working public holidays in 2026 New Year's Day - 1 and 2 January Julian Orthodox Christmas - 7 January Serbian Statehood Day - 15, 16 February and 17 Orthodox Easter Holidays - 10, 11, 12 and 13 April May Day - 1 and 2 Armistice Day - 11 November\" | registry:RS:public_holidays:8368075997cc | Conversion: Days counted, not entries: 2 + 1 + 3 + 4 + 2 + 1 = 13. | Excluded: The 'working public holidays' (Saint Sava's Day and the remembrance days) are marked days on which work continues. | Source scope: National Bank calendar covers non-working (paid) and 'working' public holidays; distinguishes the two categories but does not cover regional/subnational variation if any."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.pio.rs/en/old-age-pension","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:55.964+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Men: Aged 65 and above with at least 15 years of pensionable service ... Women: Aged 64\" | registry:RS:retirement_age:6436d8871cee | Ladder: 65 for men; 64 for women in 2026, scheduled to rise | Tax year: 2026 | Source scope: Gender-differentiated ages (men 65, women 64 in 2026); women's retirement age is scheduled to gradually rise, so figure is year-specific. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"severance_weeks","value_num":7.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"9d7a9ce5-4cb5-4f24-a066-5a3d256ff824","iso2":"RS","iso3":"SRB","country":"Serbia","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-07","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"annual_leave_days","value_num":21,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.sc/frequently-asked-questions/industrial-relations","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:12.589+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"21 days excluding Saturdays, Sundays and Public Holidays - (Regulation 9 of Employment (Conditions of Employment) Regulations, 1991)\" | registry:SC:annual_leave_days:6a3c2f163bb4 | Conversion: The regulation excludes weekends and holidays from the count itself, so the 21 are working days. | Source scope: Days entitlement excludes weekends/public holidays; units are working days not calendar days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pensionfund.sc/contributions-schemes/mandatory-contribution/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:11.869+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employee mandatory contribution is set at 5% of their gross monthly salary\" | registry:SC:employee_ssc_rate:238a6c9733be | Assessable base: Gross monthly salary under the Seychelles Pension Fund mandatory scheme. | Source scope: Applies to mandatory Seychelles Pension Fund contribution only. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pensionfund.sc/changes-to-the-rates-of-contribution-towards-spf/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:12.268+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For employers, the contribution rate will remain at 5%.\" | registry:SC:employer_ssc_rate:2fbbe74d79b5 | Assessable base: Gross monthly salary under the Seychelles Pension Fund mandatory scheme. | Source scope: Applies to mandatory Seychelles Pension Fund contribution; other social security schemes (if any) not covered. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.sc/frequently-asked-questions/industrial-relations","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:10.156+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"16 weeks paid maternity leave of which not less than 12 weeks shall be taken after the date of confinement\" | registry:SC:maternity_leave_weeks:6a3c2f163bb4 | Applies to: not less than 12 of the 16 weeks must be taken after confinement | Payment: paid | Source scope: Amended by 2018 regulation; distribution before/after confinement specified. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"min_wage_monthly","value_num":7638.53,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.sc/frequently-asked-questions/industrial-relations","effective_date":"2020-01-01","verified_at":"2026-09-17T12:37:18.982+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"SCR 44.10 for every hour of service from 1st January 2020\" | registry:SC:min_wage_monthly:6a3c2f163bb4 | Currency: SCR | Pay basis: hourly | Conversion: SCR 44.10 per hour x 40 hours per week x 4.33 weeks per month = SCR 7,638.53; the hours assumption is stated here because the page states none | Source scope: Rate expressed hourly (casual/part-time workers) not monthly; page dated to 2020 amendment though newer SI 16 2025 amendment exists on ministry site suggesting a more current rate; explicit monthly conversion policy needed."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.sc/frequently-asked-questions/industrial-relations","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:41.733+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 1/2 hours pay for 1 hours' work on a week day or Sunday\" | registry:SC:overtime_premium_pct:6a3c2f163bb4 | Conversion: 1.5 hours' pay for 1 hour's work = a 50% premium | Applies to: shift workers under regulation 6(2)(b)(i); the non-shift rate is not separately confirmed | Source scope: Explicitly covers shift workers' overtime rate; general (non-shift) worker overtime premium not separately confirmed in this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 14 calendar days -> 2.0 weeks"},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://src.gov.sc/income-and-non-monetary-benefits-tax/#income_tax","effective_date":"2018-06-01","verified_at":"2026-09-17T12:00:32.885+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Bracket 4 > 83,333 SCR 14,883.28 + 30% of the amount in excess of SCR 83,333.00\" | registry:SC:personal_income_tax_top_rate:33b71c7059ca | Source scope: Top bracket rate is 30% for citizens (and non-citizens); effective 1 June 2018."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.sc/frequently-asked-questions/industrial-relations","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:25.839+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Not longer than 6 months unless authorized by the Competent Officer - (Section 70 (b) of Employment Act 1995)\" | registry:SC:probation_months:6a3c2f163bb4 | Excluded: extension possible with the Competent Officer's authorisation | Source scope: Maximum probation period stated; extension possible with Competent Officer authorization. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mfa.gov.sc/list-of-public-holidays/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:12.998+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 Jan New Year's Day 2 Jan New Year Holiday 1 Feb Abolition of Slavery Day 3 Apr Good Friday 4 Apr Easter Saturday 5 Apr Easter Monday 1 May Labour Day 4 Jun Corpus Christi 18 Jun Constitution Day 29 Jun Independence (National) Day 15 Aug The Feast of the Assumption 1 Nov All Saints Day 8 Dec The Feast of the Immaculate Conception 25 Dec Christmas Day\" | registry:SC:public_holidays:ee5804003898 | Conversion: The Public Holiday Act list names 14 days. | Source scope: National calendar listing 14 fixed/movable holidays under the Public Holiday Act; no regional variation noted; guarantee of paid leave not addressed on this page though. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pensionfund.sc/pensions-refunds/retirement-pension/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:57.572+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The age pension is payable from age 65 and continues for life.\" | registry:SC:retirement_age:674ecb3e1e6f | Applies to: the SPF age pension | Ladder: an early reduced pension from 60 to 64 | Source scope: This is the pensionable age for SPF age pension (post-2025 amendment terminology), with early reduced pension from age 60-64; distinct from any employment-law mandatory retirement age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"severance_weeks","value_num":7.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.sc/frequently-asked-questions/industrial-relations","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:12.668+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Salary per year × number of hours worked per day × number of days entitled (5/6 of a day's wage for each month completed) ÷52\" | registry:SC:severance_weeks:6a3c2f163bb4 | Conversion: Five sixths of a day's wage per completed month = 10 days a year. Days of wage to weeks = days / 7 = 1.43 weeks a year. | Tenure ladder: 1y: 10 days = 1.4 weeks; 5y: 50 days = 7.1 weeks; 10y: 100 days = 14.3 weeks. Average of the three = 7.6 weeks. | Source scope: Formula expressed as 5/6 of a day's wage per completed month of service, not directly in weeks; requires conversion assumption to weeks-per-year-of-service format. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"214f4dfa-cd90-4306-a453-60895d5d7fd1","iso2":"SC","iso3":"SYC","country":"Seychelles","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://src.gov.sc/seychelles-tax-system/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:16.166+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The 15% standard rate applied on most imported goods or services sold in Seychelles.\" | registry:SC:vat_rate:ab8a1e8ef47d | Reduced rates: 0% for Schedule 2 categories | Source scope: Zero-rated categories exist per Schedule 2 of VAT Act; standard rate stated clearly. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sierralii.gov.sl/akn/sl/act/2023/15/eng@2023-05-11","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:17.557+00:00","unit_caveat":null,"scope_caveat":"statutory_maximum_not_ordinary","notes":"\"a worker shall not be required to work more than 48 hours per week\" | registry:SL:avg_weekly_hours:4d63c3d38490 | Ladder: the Act allows contractual variation between 40 and 48 hours a week with an 8-hour default day | Source scope: Statutory maximum weekly hours; Act also allows contractual variation between 40-48 hours weekly with 8 hours/day default; distinct from overtime threshold of 40 hours used elsewhere in Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mail.nra.gov.sl/businesses-and-organisations/income-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:27.359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Resident and non-resident companies are taxable at a rate of 30% on taxable income\" | registry:SL:corporate_tax_rate:b2816c63a046 | Source scope: General corporate rate; sector-specific exceptions (e.g., mining, agriculture) not addressed in this excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nassit.org.sl/our-services/contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:18.808+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employers should deduct 5% from the earnings of an employee at the end of every month, as that employee's Social Security contribution\" | registry:SL:employee_ssc_rate:54f3a88b3300 | Assessable base: Monthly earnings under the NASSIT contributory scheme. | Source scope: Standard employee rate under NASSIT contributory scheme. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"employer_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nassit.org.sl/our-services/contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:19.201+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The employer should then add 10% of the employee's earnings as that employer's contribution on behalf of the employee\" | registry:SL:employer_ssc_rate:54f3a88b3300 | Assessable base: Monthly earnings under the NASSIT contributory scheme. | Source scope: Standard NASSIT scheme rate; applies to formal contributory employers nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 0%–35% (2026)","value_jsonb":[{"to":500000,"from":0,"rate":0},{"to":1000000,"from":500001,"rate":15},{"to":1500000,"from":1000001,"rate":20},{"to":2000000,"from":1500001,"rate":30},{"to":null,"from":2000001,"rate":35}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mail.nra.gov.sl/businesses-and-organisations/pay-you-earn-paye","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:05.335+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Not over Le 500,000 per month: Nil Next Le 500,000 per month: 15% Next Le 500,000 per month: 20% Next Le 500,000 per month: 30% Above Le 2 million per month: 35%\" | registry:SL:income_tax_brackets:e86b8f82ddf1 | Currency: SLL | Tax year: 2026 | Residence basis: monthly PAYE bands | Source scope: Monthly PAYE bracket table in old Leone denomination; page does not confirm update post-2022 redenomination of the Leone (Redenomination Regulations 2024 noted in other source). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sierralii.gov.sl/akn/sl/act/2023/15/eng@2023-05-11","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:13.083+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a female worker shall be entitled to not less than 14 weeks' maternity leave\" | registry:SL:maternity_leave_weeks:4d63c3d38490 | Payment: full remuneration | Source scope: Minimum entitlement stated; full remuneration during leave. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"min_wage_monthly","value_num":1200,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"SLL","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/sierra-leone/","effective_date":"2026-04-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sierralii.gov.sl/akn/sl/act/2023/15/eng@2023-05-11","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:19.599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A contract without reference to limit of time may be terminated by either party upon giving one month notice or pay one month basic salary\" | registry:SL:notice_weeks:4d63c3d38490 | Conversion: Employment Act 2023. Months to weeks = 1 x 4.33 = 4.3. The period does not vary with tenure. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Excluded: Probationary contracts carry a seven-day rule. | Source scope: General notice rule is one month for indefinite contracts; probationary contracts have a separate 7-day notice rule noted in the same Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sierralii.gov.sl/akn/sl/act/2023/15/eng@2023-05-11","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:43.183+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"be remunerated at the hourly rate, plus a supplement which shall be 50% for week days and 100% for weekends and public holidays\" | registry:SL:overtime_premium_pct:4d63c3d38490 | Excluded: 100% for weekends and public holidays | Source scope: Default statutory rate absent written agreement; a separate provision gives 50%/100% tiered by hours over 40/week; premium may be varied by agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sierralii.gov.sl/akn/sl/act/2023/15/eng@2023-05-11","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:03.952+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a male worker shall be entitled to 2 weeks paternity leave upon the birth of his child\" | registry:SL:paternity_leave_weeks:4d63c3d38490 | Applies to: capped at once per year | Payment: full remuneration | Source scope: Capped at once per year; full remuneration. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mail.nra.gov.sl/businesses-and-organisations/pay-you-earn-paye","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:35.935+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Above Le 2 million per month: 35%\" | registry:SL:personal_income_tax_top_rate:e86b8f82ddf1 | Source scope: Top marginal PAYE rate; currentness uncertain due to possible post-redenomination updates to currency figures. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sierralii.gov.sl/akn/sl/act/2023/15/eng@2023-05-11","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:27.464+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The maximum length of a probationary contract for a worker shall not exceed 6 months\" | registry:SL:probation_months:4d63c3d38490 | Applies to: Employment Act 2023 | Source scope: Applies nationally under Employment Act 2023; states maximum, not a fixed default. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/SL","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Sierra Leone NASSIT 60"},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"severance_weeks","value_num":62.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b11579ee-0ecc-4358-9d7a-827ce61fb5e1","iso2":"SL","iso3":"SLE","country":"Sierra Leone","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mail.nra.gov.sl/individuals-and-partnerships/goods-and-services-tax","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:18.067+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"GST is applied at a single rate of fifteen per cent (15%) on the majority of goods and services\" | registry:SL:vat_rate:6abfbe48f2d8 | Applies to: GST, Sierra Leone's VAT equivalent | Source scope: Sierra Leone uses GST (not VAT terminology) at a national single rate with listed exemptions/zero-rated categories. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"annual_leave_days","value_num":7,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mom.gov.sg/employment-practices/leave/annual-leave/eligibility-and-entitlement","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:14.198+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Year of service Days of leave 1st 7 2nd 8 3rd 9 4th 10 5th 11 6th 12 7th 13 8th and thereafter 14\" | registry:SG:annual_leave_days:b1d0d3c90acb | Tenure ladder: A day a year to 14 from the eighth year; the entry tier is the value taken. | Excluded: Applies to employees covered by the Employment Act with at least three months of service. | Source scope: Applies to employees covered by the Employment Act with at least 3 months of service; entitlement increases progressively by year of service, expressed in days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"avg_weekly_hours","value_num":44,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mom.gov.sg/employment-practices/hours-of-work-overtime-and-rest-days","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:15.537+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"5 days or less a week Up to 9 hours per day or 44 hours a week\" | registry:SG:avg_weekly_hours:1d84893dfd85 | Applies to: employees covered by Part 4 of the Employment Act; managers, executives and those above the salary thresholds are excluded | Source scope: Applies only to employees covered under Part 4 of the Employment Act (excludes managers/executives and those above defined salary thresholds); statutory ordinary hours capped at 44 hours/week regardless of work-day pattern. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"corporate_tax_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.iras.gov.sg/quick-links/tax-rates/corporate-income-tax-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:25.506+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Your company is taxed at a flat rate of 17% of its chargeable income.\" | registry:SG:corporate_tax_rate:f2da3dff0c05 | Excluded: rebates and exemption schemes are separate adjustments | Source scope: Applies to both local and foreign companies; rebates/exemption schemes are separate adjustments not part of headline rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"employee_ssc_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cpf.gov.sg/employer/employer-obligations/how-much-cpf-contributions-to-pay","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:13.859+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"55 and below 17 20 37 Above 55 to 60 16 18 34 Above 60 to 65 12.5 12.5 25\" | registry:SG:employee_ssc_rate:7bb1d8283db7 | Assessable base: Ordinary wages up to the CPF ordinary wage ceiling, for employees aged 55 and below. | Excluded: Applies to citizens and permanent residents from their third year of SPR status, earning above $750 a month; older age bands and first and second-year SPRs are on lower tables. | Source scope: Employee rate portion of same table; applies only to citizens/PRs (3rd year onward) earning above $750/month; other citizenship/SPR-year tables not shown. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"employer_ssc_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cpf.gov.sg/employer/employer-obligations/how-much-cpf-contributions-to-pay","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:14.453+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"55 and below 17 20 37 Above 55 to 60 16 18 34 Above 60 to 65 12.5 12.5 25\" | registry:SG:employer_ssc_rate:7bb1d8283db7 | Assessable base: Ordinary wages up to the CPF ordinary wage ceiling, for employees aged 55 and below; the combined rate is 37%. | Excluded: Same population limits as the employee rate. | Source scope: Applies only to Singapore Citizens and PRs (from 3rd year SPR status) with monthly wages above $750; rates vary by age band and SPR year; other tables for 1st/2nd year SPR not included in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":20000,"min":0,"rate":0},{"max":30000,"min":20000,"rate":2},{"max":40000,"min":30000,"rate":3.5},{"max":80000,"min":40000,"rate":7},{"max":120000,"min":80000,"rate":11.5},{"max":160000,"min":120000,"rate":15},{"max":200000,"min":160000,"rate":18},{"max":240000,"min":200000,"rate":19},{"max":280000,"min":240000,"rate":19.5},{"max":320000,"min":280000,"rate":20},{"max":500000,"min":320000,"rate":22},{"max":1000000,"min":500000,"rate":23},{"max":null,"min":1000000,"rate":24}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mom.gov.sg/employment-practices/leave/maternity-leave/eligibility-and-entitlement","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:10.982+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"you will be entitled to either 16 weeks of Government-Paid Maternity Leave or 12 weeks of maternity leave\" | registry:SG:maternity_leave_weeks:efde725501a0 | Payment: Government-Paid Maternity Leave for the 16 weeks; the Employment Act's 12-week path has its last 4 weeks unpaid | Ladder: 16 weeks where the child is a Singapore citizen and the criteria are met, otherwise 12 | Source scope: 16 weeks applies if child is Singapore citizen and eligibility criteria met (incl. 3 months service); 12 weeks applies under Employment Act for non-citizen children or other eligibility paths; last 4 weeks of the 12-week entitlement may be unpaid. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"min_wage_monthly","value_num":null,"value_text":"no_statutory_minimum","value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mom.gov.sg/employment-practices/salary/paying-salary","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:19.405+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Singapore does not have a minimum wage.\" | registry:SG:min_wage_monthly:7ea0d22f1652 | Applies to: the Local Qualifying Salary and Progressive Wage Model are adjacent schemes, not a universal minimum wage | Source scope: Confirms no general statutory minimum wage exists; Local Qualifying Salary/PWM pages describe adjacent schemes (LQS at $1,800/month, PWM hourly rates) but these are not a universal minimum wage. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"notice_weeks","value_num":3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mom.gov.sg/employment-practices/termination-of-employment/termination-with-notice","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:15.045+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Length of service Notice period Less than 26 weeks 1 day 26 weeks to less than 2 years 1 week 2 years to less than 5 years 2 weeks 5 years or more 4 weeks\" | registry:SG:notice_weeks:bc473cddef2b | Conversion: Employment Act default scale; already in weeks. | Tenure ladder: 1y: 1 week; 5y: 4 weeks; 10y: 4 weeks. Average of the three = 3.0 weeks. | Excluded: Applies only where the contract does not specify a notice period. | Source scope: Applies only when contract does not specify notice period; statutory default scale by length of service (mix of days/weeks); one intermediate tier's exact duration is truncated in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mom.gov.sg/employment-practices/hours-of-work-overtime-and-rest-days","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:42.152+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Overtime on a rest day or public holiday is calculated as follows: (Hourly basic rate of pay x 1.5 x Number of hours worked overtime)\" | registry:SG:overtime_premium_pct:1d84893dfd85 | Conversion: hourly basic rate x 1.5 = a 50% premium | Applies to: employees covered by Part 4 of the Employment Act | Source scope: Applies to employees covered under Part 4 of the Employment Act; 1.5x premium confirmed for overtime hours including rest day/public holiday overtime portions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"parental_leave_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mom.gov.sg/employment-practices/leave/shared-parental-leave","effective_date":"2026-04-01","verified_at":"2026-09-17T12:32:04.591+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"10 weeks of SPL for children born from 1 April 2026 onwards.\" | registry:SG:parental_leave_weeks:421ee9333efa | Applies to: shared between both parents, with 3 months of service and other criteria; 6 weeks for births between 1 April 2025 and 31 March 2026 | Payment: Shared Parental Leave, government-paid | Source scope: Shared Parental Leave entitlement varies by child's birth date (6 weeks for births 1 Apr 2025–31 Mar 2026, 10 weeks thereafter); requires 3 months' service and other eligibility criteria; shared between both parents."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"paternity_leave_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mom.gov.sg/employment-practices/leave/paternity-leave","effective_date":"2025-04-01","verified_at":"2026-09-17T12:29:01.919+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"you are entitled to 4 weeks of GPPL\" | registry:SG:paternity_leave_weeks:8f8325f6d286 | Applies to: fathers of Singapore citizen children, with 3 months of service and marriage criteria; 2 weeks for a stillborn child | Payment: Government-Paid Paternity Leave | Source scope: Applies to Government-Paid Paternity Leave for eligible fathers of Singapore citizen children born on/after 1 April 2025; stillborn child cases get 2 weeks; eligibility requires 3 months' service and marriage criteria."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"personal_income_tax_top_rate","value_num":24,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.iras.gov.sg/taxes/individual-income-tax/basics-of-individual-income-tax/tax-residency-and-tax-rates/individual-income-tax-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:33.773+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The current highest personal income tax rate is at 24%.\" | registry:SG:personal_income_tax_top_rate:ae20ea05847b | Residence basis: resident individuals | Source scope: Applies to resident individuals; top marginal rate stated directly. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mom.gov.sg/employment-practices/public-holidays-entitlement-and-pay","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:14.797+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"You are entitled to 11 paid public holidays a year in accordance with the Employment Act.\" | registry:SG:public_holidays:f8f12ca6225e | Source scope: Applies to employees covered by the Employment Act; list of the 11 gazetted holidays is provided; Singapore has no significant regional/subnational variation as it is a single-tier city-state. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"retirement_age","value_num":64,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mom.gov.sg/employment-practices/retirement","effective_date":"2026-07-01","verified_at":"2026-09-17T12:15:58.373+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The minimum retirement age is 64 years.\" | registry:SG:retirement_age:36c726fdaf4c | Applies to: the Retirement and Re-employment Act; re-employment obligations extend beyond this age | Source scope: Applies to Singapore Citizens and Permanent Residents under the Retirement and Re-employment Act, effective from 1 July 2026; re-employment obligations extend beyond this age subject to eligibility criteria."},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=SGP&yr=2026","effective_date":"2026-01-01","verified_at":"2026-08-30T00:45:31.301191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice: statutory minimums per EA s.10(3) averaged at 1yr(1wk), 5yr(4wks), 10yr(4wks). Severance: no statutory redundancy/retrenchment payment exists; Section 45 EA creates no positive entitlement eve"},{"country_id":"6f2b4561-cfe0-40ac-81c2-606a16c420eb","iso2":"SG","iso3":"SGP","country":"Singapore","field_key":"vat_rate","value_num":9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:16.593+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The current GST rate in Singapore is 9%.\" | registry:SG:vat_rate:afaeadb91d01 | Applies to: GST | Source scope: Singapore uses GST as its VAT-equivalent; standard rate applies nationally with some zero-rated/exempt categories not detailed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"486fb184-041e-45f6-b72b-0a1faa1c2dfe","iso2":"SX","iso3":"SXM","country":"Sint Maarten","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.szv.sx/info/medical/maternity-leave/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:16.072+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Insured employees are entitled to a period of 16 weeks of pregnancy and maternity leave\" | registry:SX:maternity_leave_weeks:10e08f2f6a51 | Applies to: a minimum of 7 weeks must fall after delivery | Payment: paid through SZV insurance | Source scope: Applies to SZV (ZV/OZR) insured employees; combined pregnancy+maternity total is 16 weeks with minimum 7 weeks post-delivery. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"486fb184-041e-45f6-b72b-0a1faa1c2dfe","iso2":"SX","iso3":"SXM","country":"Sint Maarten","field_key":"min_wage_monthly","value_num":1893.08,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sintmaartengov.org/news/Pages/Minister-Brug-Announces-Updated-Minimum-Hourly-Wage-Effective-January-1-2026.aspx","effective_date":"2026-01-01","verified_at":"2026-09-17T12:37:22.254+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Effective January 1, 2026, the new minimum hourly wage will be XCG 10.93.\" | registry:SX:min_wage_monthly:23f66c957bab | Currency: XCG | Pay basis: hourly | Conversion: XCG 10.93 per hour x 40 hours per week x 4.33 weeks per month = XCG 1,893.08; the hours assumption is stated here because the announcement states none | Source scope: Rate is stated hourly, not monthly; no official conversion factor (hours/week or month) provided on this page."},{"country_id":"486fb184-041e-45f6-b72b-0a1faa1c2dfe","iso2":"SX","iso3":"SXM","country":"Sint Maarten","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sintmaartengov.org/Ministries/Campaigns/Documents/Extended%20Maternity%20Leave%20and%20Introduction%20of%20Paternity%20Leave.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:05.992+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"paid paternity leave has now been introduced, allowing fathers of newborn babies to receive 7 days of paid leave following the birth\" | registry:SX:paternity_leave_weeks:2ecbdbfa6029 | Conversion: 7 calendar days / 7 = 1 week | Payment: paid | Source scope: Entitlement stated in days (7 days), not weeks; requires unit conversion assumption; currentness of PDF version unclear (no date shown in excerpt). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"486fb184-041e-45f6-b72b-0a1faa1c2dfe","iso2":"SX","iso3":"SXM","country":"Sint Maarten","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sintmaartengov.org/Pages/Public-Holiday-Schedule.aspx","effective_date":"2026-01-01","verified_at":"2026-09-16T23:50:07.187+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2026 New Year's Day Thu Jan 01 2026 Good Friday Fri Apr 03 2026 Easter Sunday Sun Apr 05 2026 Easter Monday Mon Apr 06 2026 King's Day Mon Apr 27 2026 Carnival Day Thu Apr 30 2026 Labour Day Fri May 01 2026 Ascension Day Thu May 14 2026 Whit Sunday Sun May 24 2026 Emancipation Day Wed Jul 01 2026 Constitution Day Mon Oct 12 2026 St. Maarten's Day Wed Nov 11 2026 Christmas Day Fri Dec 25 2026 Boxing Day Sat Dec 26 2026\" | registry:SX:public_holidays:6cd17acf8dd7 | Conversion: The government's 2026 schedule lists 14 dates. | Source scope: Government public holiday calendar; does not itself state whether employers must grant paid leave for each listed day."},{"country_id":"486fb184-041e-45f6-b72b-0a1faa1c2dfe","iso2":"SX","iso3":"SXM","country":"Sint Maarten","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.szv.sx/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:00.859+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"All who were born as of July 1st 1960 and up can apply at 65 years.\" | registry:SX:retirement_age:94a6c8269743 | Applies to: the AOV pensionable age for those born on or after 1 July 1960 | Source scope: Provides AOV pensionable age by birth cohort; does not state a separate general statutory employment retirement age distinct from pension eligibility age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.sk/en/labour-employment/labour-code/minimum-wage/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:16.945+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"establishments where the standard number of working hours according to Section 85 of the Labour Code is 40 per week\" | registry:SK:avg_weekly_hours:5986aecc1afd | Applies to: section 85 of the Labour Code, cited as the reference for the hourly minimum wage | Source scope: Statutory standard weekly hours of 40 cited as reference for minimum-wage hourly-rate calculation rather than from a dedicated working-time article; shorter arrangements possible per Section 49. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"corporate_tax_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:26.942+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1b. 21 % pre danovnika neuvedeneho v bode 1a. alebo bode 1c., 1c. 24 % pre danovnika, ktory dosiahol\" | registry:SK:corporate_tax_rate:90882b8b08a8 | Ladder: 10% for revenue up to EUR 100,000, 21% standard, 24% above EUR 5,000,000 | Source scope: Tiered rates: 10% for revenue ≤100,000 EUR, 21% standard, 24% for revenue >5,000,000 EUR; special separate tax bases at other rates exist for specific income types. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"employee_ssc_rate","value_num":9.4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.socpoist.sk/en/social-insurance/contribution-payment-tables-january-1-2026","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:17.997+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Old age pension insurance 4% 16 764 670.56\" | registry:SK:employee_ssc_rate:7891f5e43cfd | Assessable base: The assessment base up to the monthly maximum of EUR 16,764, from 1 January 2026. | Components: Sickness 1.4% + old-age 4% + invalidity 3% + unemployment 1% = 9.4%, as the Sociálna poisťovňa table itemises. | Source scope: Per-scheme employee rates listed (sickness 1.4%, old-age 4%, invalidity 3%, unemployment 1%); total given as 1,575.81 EUR at max basis rather than single percentage. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"employer_ssc_rate","value_num":25.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.socpoist.sk/en/social-insurance/contribution-payment-tables-january-1-2026","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:18.392+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Old age pension insurance 14% 16 764 2 346.96\" | registry:SK:employer_ssc_rate:7891f5e43cfd | Assessable base: The assessment base up to the monthly maximum of EUR 16,764, from 1 January 2026. | Components: Sickness 1.4% + old-age 14% + invalidity 3% + unemployment 1% + guarantee 0.25% + accident 0.8% + reserve fund 4.75% = 25.2%. | Excluded: Health insurance is administered separately and is not in this table. | Source scope: Per-scheme employer rates listed (sickness 1.4%, old-age 14%, invalidity 3%, unemployment 1%/0.5%, guarantee 0.25%, accident 0.8%, reserve fund 4.75%); aggregate total (4,090.41 EUR at max basis) given but not as a single flat percentage. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":10.873621}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the bands are expressed as multiples of the subsistence minimum rather than in euro, and the current subsistence minimum is not in the capture)"},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"maternity_leave_weeks","value_num":28,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://socpoist.sk/en/life-situations/pregnancy-maternity/how-do-i-apply-paternity-benefit","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:12.647+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"he may, after meeting the statutory requirements, receive maternity benefit for the whole period of 28 weeks\" | registry:SK:maternity_leave_weeks:06860931da0e | Payment: maternity benefit from social insurance | Ladder: 31 or 37 weeks in stated cases | Source scope: Describes maternity benefit duration (28/31/37 weeks) as a social-insurance benefit period rather than the Labour Code's job-protected maternity leave provision, though duration typically aligns. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"min_wage_monthly","value_num":623,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.employment.gov.sk/en/labour-employment/labour-code/minimum-wage/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:20.605+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"a monthly minimum wage for an employee paid a monthly wage of EUR 623.00 and an hourly minimum wage of EUR 3.580\" | registry:SK:min_wage_monthly:5986aecc1afd | Currency: EUR | Pay basis: monthly | Applies to: the figure shown is for 2021 and the current-year rate is not in the capture | Source scope: Figures shown are for 2021; current-year (2026) rate not present in excerpt, so most recent applicable value uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"notice_weeks","value_num":11.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mpsvr.sk/en/labour-employment/labour-code/remuneration/overtime-pay.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:42.776+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"additional pay of at least 25 % of the employee's average earnings\" | registry:SK:overtime_premium_pct:7c0a5f043286 | Excluded: 35% for hazardous work; certain executive employees are excluded under section 121(2) | Source scope: Standard rate 25% with higher 35% rate for hazardous work; certain executive/managerial employees may be excluded per Section 121(2). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"parental_leave_weeks","value_num":130,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://socpoist.sk/en/life-situations/pregnancy-maternity/how-do-i-apply-paternity-benefit","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:03.543+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"awarded to a father to take care of his child for a maximum period of 2 weeks during the six weeks following the child's birth\" | registry:SK:paternity_leave_weeks:06860931da0e | Applies to: taken within the six weeks following the birth | Payment: a paternity benefit from sickness insurance | Source scope: This is the paid paternity benefit period under sickness insurance (2 weeks within 6 weeks of birth), not a separately labeled Labour Code paternity leave article. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://static.slov-lex.sk/static/SK/ZZ/2003/595/20260101.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:35.484+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"3d. 35 % z tej casti zakladu dane, ktora presiahne 264-nasobok sumy platneho zivotneho minima\" | registry:SK:personal_income_tax_top_rate:90882b8b08a8 | Residence basis: income above 264 times the subsistence minimum; separate tax bases at 7% and 13% apply to specified income | Source scope: Top marginal rate 35% for income exceeding 264x subsistence minimum; special separate tax bases at other rates (7%, 13%, etc.) exist for specific income types outside this general schedule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mpsvr.sk/en/labour-employment/labour-code/employee/probationary-period.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:26.861+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The probationary period agreed in the employment contract may last a maximum of 3 months.\" | registry:SK:probation_months:b09e805d89b9 | Excluded: executive employees have a 6-month maximum | Source scope: Executive employees have a 6-month maximum probation period as an exception. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mzv.sk/en/web/en/slovakia/public-holidays","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:16.647+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"DATE DAY HOLIDAY 1 January thursday Day of the Establishment of the Slovak Republic 6 January tuesday Epiphany 3 April friday Good Friday 6 April monday Easter Monday 1 May friday International Workers' Day 5 July sunday St. Cyril and Methodius Day 29 August saturday Slovak National Uprising Anniversary 1 November sunday All Saints' Day 24 December thursday Christmas Eve 25 December friday Christmas Day 26 December saturday St. Stephen's Day\" | registry:SK:public_holidays:d6d126c9df7d | Conversion: The calendar lists 11 days; its weekdays are the 2026 ones. | Source scope: Official national public holiday calendar list; explicit year label absent from excerpt though weekday pattern suggests it may correspond to a specific year; currentness for 2026 cannot be confirmed from text alone. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"retirement_age","value_num":64.17,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.socpoist.sk/socialne-poistenie/dochodkove-poistenie/vseobecne-informacie/dochodkovy-vek","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:59.411+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"ich dochodkovy vek je 64 rokov a dva mesiace\" | registry:SK:retirement_age:869afaa894c3 | Conversion: 64 years and two months = 64.17 years | Ladder: varies by birth year and by number of children raised, with reductions of up to 18 months | Source scope: Retirement age varies by birth year and number of children raised (reductions up to 18 months); table provides cohort-specific ages rather than a single flat figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"severance_weeks","value_num":7.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"09224f84-428f-4bfe-88a5-c7f3c592960e","iso2":"SK","iso3":"SVK","country":"Slovakia","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.financnasprava.sk/en/businesses/taxes-businesses","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:17.629+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"a foreign person applies the 20% or 10% VAT rate to the price of the supplied goods and services\" | registry:SK:vat_rate:d6ee83232198 | Reduced rates: 10% | Source scope: States standard 20% and reduced 10% rate but does not enumerate full reduced-rate schedule or confirm this reflects the 2026 VAT Act wording; page appears to describe general foreign-person VAT obligations, not dated to 2026. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://spot.gov.si/en/info/employees/working-hours","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:16.336+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Full working hours in Slovenia are recorded on a weekly basis, i.e. 40 hours per week.\" | registry:SI:avg_weekly_hours:5e85fa59d2ed | Excluded: shorter full working hours down to 36 apply in certain conditions | Source scope: Also notes shorter full working hours possible (down to 36 hours) for certain conditions; standard statutory ordinary hours are 40/week. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"corporate_tax_rate","value_num":19,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://spot.gov.si/en/info/taxes/taxes","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:26.325+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The general tax rate in 2017 is 19%.\" | registry:SI:corporate_tax_rate:33526b261563 | Source scope: Rate explicitly dated 2017; also restated as 19% in summary table without date, so may be outdated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"employee_ssc_rate","value_num":22.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://spot.gov.si/en/info/employees/social-security-and-insurance","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:16.414+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Total: employer - 16.10%, employee - 22.10%\" | registry:SI:employee_ssc_rate:6c79cc66ad98 | Assessable base: Gross salary; the page itemises pension 15.50%, health and the other branches behind the total. | Source scope: Employee rates given in brackets alongside employer rates; total employee rate 22.10% also stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"employer_ssc_rate","value_num":16.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://spot.gov.si/en/info/employees/social-security-and-insurance","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:16.808+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Total: employer - 16.10%, employee - 22.10%\" | registry:SI:employer_ssc_rate:6c79cc66ad98 | Assessable base: Gross salary; the page itemises pension 8.85%, health and the other branches behind the total. | Source scope: Aggregate employer total plus itemized component contribution rates provided; no explicit date but consistent with other source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":12.148442}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the rates are listed without the income thresholds that separate them and without a date)"},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"maternity_leave_weeks","value_num":15,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.si/en/policies/familiy-children-and-marriage/family-rights-and-benefits/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:12.055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In Slovenia, maternity leave lasts 105 days and maternity benefit amounts to 100 % of the basis\" | registry:SI:maternity_leave_weeks:acb9bf47f8c0 | Conversion: 105 calendar days / 7 = 15 weeks | Payment: 100% of the basis | Source scope: Duration given in days (105 days ≈ 15 weeks); explicit unit conversion to weeks not stated on the page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"min_wage_monthly","value_num":1481.88,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EUR","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://arlettipartners.com/minimum-wage-increase-in-slovenia-in-2026/","effective_date":"2026-01-01","verified_at":"2026-06-23T00:31:26.74326+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Slovenia 2026 minimum wage EUR 1,481.88/mo (+18.2% from 2025 EUR 1,253.90); prior eurostat row (1,278) was stale."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"notice_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"parental_leave_weeks","value_num":37.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://e-uprava.gov.si/en/podrocja/family-children-marriage/family-benifits-and-income/parental-leave.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:05.184+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Parental leave lasts 260 days.\" | registry:SI:parental_leave_weeks:b6370a7fc719 | Conversion: 260 days / 7 = 37.1 weeks | Payment: not stated in the quoted text | Source scope: Duration in days (260 days ≈ 37 weeks); page last updated 2016 raising currentness concern; extension scenarios also detailed but not converted to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"paternity_leave_weeks","value_num":2.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.si/en/policies/familiy-children-and-marriage/family-rights-and-benefits/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:02.944+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Fathers have the right to 15 days of paternity leave; paternity benefit amounts to 100 % of the basis\" | registry:SI:paternity_leave_weeks:acb9bf47f8c0 | Conversion: 15 calendar days / 7 = 2.1 weeks | Payment: 100% of the basis | Source scope: Duration given in days (15 days ≈ ~2.14 weeks); no explicit weeks conversion given. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"personal_income_tax_top_rate","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://spot.gov.si/en/info/taxes/taxes","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:34.65+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Personal Income Taxes progressive tax rates: 16%, 27%, 34%, 39% and 50%\" | registry:SI:personal_income_tax_top_rate:33526b261563 | Source scope: Top rate of 50% stated; no explicit effective date provided on this page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"public_holidays","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.si/en/topics/national-holidays/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:16.249+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"National Holidays 1 and 2 January: New Year Holiday 8 February: Prešeren Day 27 April: Day of Uprising Against the Occupation 1 and 2 May: Labour Day 25 June: Statehood Day 1 November: Day of Remembrance for the Dead 26 December: Independence and Unity Day ... Other work-free days Easter Sunday, Easter Monday Whit Sunday 15 August 31 October 25 December\" | registry:SI:public_holidays:cbe1d6a7fcac | Conversion: Nine work-free national holidays plus the six other work-free days is 15. | Excluded: Primož Trubar Day, the Prekmurje and Primorska days, Sports Day, Sovereignty Day, Science Day and Rudolf Maister Day are marked not work-free. | Source scope: Distinguishes work-free national holidays from non-work-free commemorative days; also lists 'other work-free days' separately from official national holidays; no regional variation noted beyond national/Italian/Hungarian minority flag-display distinctions. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ess.gov.si/en/jobseekers/employment-of-non-eu-migrant-workers/entry-and-residence-in-slovenia/social-security","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:58.987+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"You are entitled to an old-age pension at: 60 years of age and 40 years of pensionable service\" | registry:SI:retirement_age:675b08802a2e | Ladder: 60 with 40 years of pensionable service, or 65 with a 15-year insurance period; lower for parents of children | Source scope: Alternative qualifying condition also given (65 years with 15-year insurance period); age can be lowered for parents of children. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"severance_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"44cf480e-10be-41e2-8695-c937a10f1ec2","iso2":"SI","iso3":"SVN","country":"Slovenia","field_key":"vat_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://spot.gov.si/en/info/taxes/taxes","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:17.016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"VAT (Value Added Tax) 22% standard rate; 9.5% reduced rate\" | registry:SI:vat_rate:33526b261563 | Reduced rates: 9.5% | Source scope: No explicit date of applicability stated on this page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.sb/wp-content/uploads/dlm_uploads/2016/07/Labour-Act-Cap-73.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:11.775+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Each worker is entitled to be given by his employer a holiday at the rate of not less than 1.25 working days for each complete calendar month of employment in an undertaking.\" | registry:SB:annual_leave_days:234fda841836 | Conversion: 1.25 working days a month over twelve months is 15 working days. | Source scope: Rate expressed as 1.25 working days per month (=15 days/year); this appears in Holiday Rules within the consolidated 1996-edition Act, currentness of that specific subsidiary rule is uncertain. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.sb/wp-content/uploads/dlm_uploads/2016/07/Labour-Act-Cap-73.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:14.311+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the average working hours shall not exceed nine daily and forty-five weekly over a period of three weeks\" | registry:SB:avg_weekly_hours:234fda841836 | Source scope: Statutory ordinary hours cap of 45/week (with shift-work averaging provision); currentness uncertain given 1996-edition consolidated text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.gov.sb/income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:24.284+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Resident companies pay tax at the rate of 30% on profits. Non resident companies pay tax at the rate of 35% on profits.\" | registry:SB:corporate_tax_rate:e68f0b8825e8 | Ladder: 30% resident, 35% non-resident | Source scope: Distinguishes resident (30%) vs non-resident (35%) company rates. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The page gives a combined 12.5% without splitting it between employer and employee.)"},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"employer_ssc_rate","value_num":7.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same combined figure, same reason.)"},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"income_tax_brackets","value_num":null,"value_text":"4 bands, 11%–40% (2026)","value_jsonb":[{"to":15000,"from":0,"rate":11},{"to":30000,"from":15001,"rate":23},{"to":60000,"from":30001,"rate":35},{"to":null,"from":60001,"rate":40}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.gov.sb/income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:01.934+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"$1 to $15 000 11% $15 001 to $30 000 $1,650 + 23% of excess $30 001 to $60 000 $5,100 + 35% of excess $60 001 and over $15,600 + 40% of excess\" | registry:SB:income_tax_brackets:e68f0b8825e8 | Currency: SBD | Tax year: 2026 | Residence basis: individuals; an exemption threshold of $30,080 applies | Source scope: States exemption threshold raised to $30,080 from Jan 2020; brackets shown appear to be applied above that exemption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.sb/wp-content/uploads/dlm_uploads/2016/07/Labour-Act-Cap-73.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:09.749+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"entitled, for a maximum period of twelve weeks, to be paid not less than twenty-five per centum of the wages\" | registry:SB:maternity_leave_weeks:234fda841836 | Payment: not less than 25% of wages | Source scope: Duration and pay rate specified; currentness uncertain given this is a 1996-edition consolidated text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"min_wage_monthly","value_num":1664,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"SBD","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured rate is the 1996 legal notice and the ministry site references a 2019 order superseding it)"},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.sb/wp-content/uploads/dlm_uploads/2016/07/Labour-Act-Cap-73.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:11.075+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"every contract of employment shall be deemed to be from month to month determinable by either party on one month's notice or by the payment of one month's wages in lieu of notice\" | registry:SB:notice_weeks:234fda841836 | Conversion: Labour Act cap. 73, the default rule for the month-to-month contract every employment is deemed to be. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y, 5y and 10y all 4.3 weeks. | Source scope: Default rule for month-to-month contracts only; other contract types/durations may have different notice periods not shown. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.sb/wp-content/uploads/dlm_uploads/2016/07/Labour-Act-Cap-73.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:41.32+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"at a rate of not less than one and a half times the regular hourly rate of pay\" | registry:SB:overtime_premium_pct:234fda841836 | Conversion: one and a half times the regular hourly rate = a 50% premium | Excluded: 2x on holidays | Source scope: Rates vary by day type (ordinary overtime 1.5x, holidays 2x); currentness uncertain for 1996-edition text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.gov.sb/income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:32.471+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"$60 001 and over $15,600 + 40% of excess\" | registry:SB:personal_income_tax_top_rate:e68f0b8825e8 | Source scope: None beyond standard bracket structure noted above. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/SB","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The captured notice is the 2020 calendar, six years stale, and it mixes national with provincial days.)"},{"country_id":"7fb40413-a3cd-4f2f-b2b9-c63dfc6e9556","iso2":"SB","iso3":"SLB","country":"Solomon Islands","field_key":"severance_weeks","value_num":10.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured formula is the long-service benefit indexed to a 1976 base date, and the redundancy provisions are referenced by title only.)"},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"annual_leave_days","value_num":30,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://molsa.gov.so/wp-content/uploads/2026/03/Labour-Code-English-REVISED.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:04.285+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee is entitled to 30 working days of leave with full pay for every year of continuous service after a full year of continuous service.\" | registry:SO:annual_leave_days:ca8ce6f4b3cd | Conversion: Already working days; no conversion. | Source scope: Stated in working days per year; consistent with revised Labour Code. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mof.gov.so/sites/default/files/Publications/Somalia%20Income%20Tax%20Manual_English%20Version.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:28.191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"15% for those with sales over USD50,000 (Large & Medium Taxpayers)\" | registry:SO:corporate_tax_rate:375e9f424833 | Ladder: a flat USD 150, 1.5% or 15% by sales bracket; 18% flat for non-residents | Source scope: Corporate tax has tiered structure (USD150 flat, 1.5%, or 15%) depending on sales bracket, plus 18% flat for non-residents; single rate needs bracket context. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"income_tax_brackets","value_num":null,"value_text":"4 bands, 0%–18% (2026)","value_jsonb":[{"to":1200,"from":0,"rate":0},{"to":6000,"from":1201,"rate":6},{"to":18000,"from":6001,"rate":12},{"to":null,"from":18001,"rate":18}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mof.gov.so/sites/default/files/Publications/Somalia%20Income%20Tax%20Manual_English%20Version.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:05.982+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"per annum USD 0-1,200: 0% per annum USD >1,200 - 6,000: 6% per annum USD >6,000 - 18,000: 12% per annum >USD 18,000: 18%\" | registry:SO:income_tax_brackets:375e9f424833 | Currency: USD | Tax year: 2026 | Residence basis: resident individuals, annual bands | Source scope: Rates from Income Tax Act/Regulations 2025; annual PIT brackets for resident individuals stated in USD. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://molsa.gov.so/wp-content/uploads/2026/03/Labour-Code-English-REVISED.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:14.359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A female employee is entitled, upon presentation of a medical certificate stating the expected date of delivery, to 14 weeks of maternity leave, with full pay\" | registry:SO:maternity_leave_weeks:ca8ce6f4b3cd | Payment: the Code states full pay in one place and at least six weeks paid in another | Source scope: National rule; note internal inconsistency in text about full pay vs at-least-6-weeks-paid. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The figures come from a World Bank project document summarising the 1972 Labor Code, and the same document notes a revised code that may supersede them.)"},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://molsa.gov.so/wp-content/uploads/2026/03/Labour-Code-English-REVISED.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:43.796+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"day shall be entitled to an increase in his/her salary of not less than fifty percent (50%) per hour\" | registry:SO:overtime_premium_pct:ca8ce6f4b3cd | Source scope: Rate stated as minimum 50% increase per hour; context slightly truncated regarding which specific overtime scenario applies. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 14 calendar days -> 2.0 weeks"},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"personal_income_tax_top_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mof.gov.so/sites/default/files/Publications/Somalia%20Income%20Tax%20Manual_English%20Version.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:36.819+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"per annum >USD 18,000: 18%\" | registry:SO:personal_income_tax_top_rate:375e9f424833 | Residence basis: resident individuals | Source scope: Top marginal PIT rate for resident individuals; non-resident flat rate differs (18% flat also, plus 20% for residents under 18). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://molsa.gov.so/wp-content/uploads/2026/03/Labour-Code-English-REVISED.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:28.292+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The probationary period shall not exceed three (3) months, but may be extended for a further period not exceeding three (3) months\" | registry:SO:probation_months:ca8ce6f4b3cd | Excluded: extendable by a further 3 months | Source scope: National rule for probation period duration. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://molsa.gov.so/wp-content/uploads/2026/03/Labour-Code-English-REVISED.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:04.676+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"National Holidays are as follows: a) Labour Day on 1 May (One Day) b) Union Day on 1st July (One Day) c) Somali Language Writing Day on 21st January (One Day) d) Eid-ul-Fitr Day (Two Working Days) e) Eid-ul-Adha Day (Three Working Days) f) Independence Day on 26th June (One Day) g) Birthday of Prophet Muhammad (PBUH) on 12th of Rabi'ul-Awal (One Day)\" | registry:SO:public_holidays:ca8ce6f4b3cd | Conversion: The article's own day counts add to 10. | Excluded: Item (h) leaves further regular holidays to government gazette. | Source scope: Official national holiday list from the Labour Code with amendment note that Flag Day and Somali Language Writing Day dates were later revised. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"3fe4f173-e676-493d-ab01-0e6f117b9b34","iso2":"SO","iso3":"SOM","country":"Somalia","field_key":"severance_weeks","value_num":11.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://molsa.gov.so/wp-content/uploads/2026/03/Labour-Code-English-REVISED.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:21.967+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"has paid to an employee declared redundant severance pay at the rate of not less than fifteen days pay for each completed year of service\" | registry:SO:severance_weeks:ca8ce6f4b3cd | Conversion: Revised Labour Code. Fifteen days' pay per completed year; days of wage to weeks = days / 7 = 2.14 weeks a year. | Tenure ladder: 1y: 15 days = 2.1 weeks; 5y: 75 days = 10.7 weeks; 10y: 150 days = 21.4 weeks. Average of the three = 11.4 weeks. | Excluded: Redundancy only. | Source scope: Severance rate stated in days per year of service (15 days/year); applies specifically to redundancy termination; requires day-to-week conversion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.za/DocumentCenter/Pages/Basic-Guide-to-Annual-Leave.aspx","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:59.366+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Workers must get annual leave of at least - 21 consecutive days, or 1 day for every 17 days worked, or 1 hour for every 17 hours worked.\" | registry:ZA:annual_leave_days:d1b4e708d2d3 | Conversion: 21 consecutive (calendar) days converts to 15 working days (21 − 2 weekend days per completed week). | Source scope: Expressed in consecutive calendar days (21) under the Basic Conditions of Employment Act; excludes workers under 24 hrs/month. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2024-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Basic Conditions of Employment Act 75/1997 s.9 (max 45 ordinary hours) || no_government_figure:2026-09-17 (the quoted schedule provision concerns investigating a future reduction towards 40 hours a week; the binding ordinary-hours limit in section 9 of the Basic Conditions of Employment Act is not in the quoted text)"},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"corporate_tax_rate","value_num":27,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sars.gov.za/tax-rates/income-tax/companies-trusts-and-small-business-corporations-sbc/","effective_date":"2026-04-01","verified_at":"2026-09-17T11:55:37.287+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1 April 2026 to 31 March 2027 27%\" | registry:ZA:corporate_tax_rate:32e00eaa21d4 | Reduced rates: separate brackets for Small Business Corporations | Source scope: Standard company tax rate; separate reduced brackets exist for Small Business Corporations noted on same page."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"employee_ssc_rate","value_num":1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sars.gov.za/types-of-tax/unemployment-insurance-fund/","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:06.039+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The amount of the contribution due by an employee, must be 1% of the remuneration paid by the employer to the employee.\" | registry:ZA:employee_ssc_rate:5f8215518235 | Assessable base: Remuneration, with the UIF contribution ceiling of R17,712 a month. | Components: UIF 1%. There is no other statutory employee social contribution in South Africa. | Source scope: UIF only; earnings ceiling of R17,712/month applies for contribution calculation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"employer_ssc_rate","value_num":1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"income_tax_brackets","value_num":null,"value_text":"7 bands, 18%–45% (2026/2027)","value_jsonb":[{"to":245100,"from":0,"rate":18},{"to":383100,"from":245101,"rate":26},{"to":530200,"from":383101,"rate":31},{"to":695800,"from":530201,"rate":36},{"to":887000,"from":695801,"rate":39},{"to":1878600,"from":887001,"rate":41},{"to":null,"from":1878601,"rate":45}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sars.gov.za/guide-for-employers-in-respect-of-employees-tax-2027/","effective_date":"2026-03-01","verified_at":"2026-09-17T12:42:13.006+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"0 - R 245 100 18% R 245 101 - R 383 100 R 44 118 + 26% R 383 101 - R 530 200 R 79 998 + 31% R 530 201 - R 695 800 R 125 599 + 36% R 695 801 - R 887 000 R185 215 + 39% R 887 001 - R 1 878 600 R259 783 + 41% R 1 878 601 and above R666 339 + 45%\" | registry:ZA:income_tax_brackets:fef31f3f31ec | Currency: ZAR | Tax year: 2026/2027 | Residence basis: resident individuals and special trusts | Source scope: National individual tax brackets for 2026/2027 tax year."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"maternity_leave_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.za/DocumentCenter/Pages/Basic-Guide-to-Maternity-Leave.aspx","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:27.77+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Pregnant workers are entitled to at least 4 consecutive months of maternity leave.\" | registry:ZA:maternity_leave_weeks:50cba0c69ce0 | Conversion: 4 consecutive months x 4.33 weeks = 17.3 weeks | Payment: not stated in the quoted text; the BCEA entitlement is job-protected leave and the UIF pays a maternity benefit | Source scope: Entitlement expressed in months (4), not weeks; conversion to weeks requires an explicit policy/assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"min_wage_monthly","value_num":5894.4,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.za/DocumentCenter/Publications/Basic%20Conditions%20of%20Employment/National%20Minimum%20Wage%20flyer%202026.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:31.027+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"ALL WORKERS INCLUDING FARM WORKERS AND DOMESTIC WORKERS MUST EARN A MINIMUM RATE OF R30,23 per hour.\" | registry:ZA:min_wage_monthly:40efe39034e2 | Currency: ZAR | Pay basis: hourly | Conversion: R 30.23 per hour x 45 ordinary hours per week x 4.333 weeks per month = R 5,894.40; 45 hours is the BCEA ordinary week and 4.333 is the conversion factor the notice itself uses | Applies to: all workers including farm and domestic workers | Source scope: Rate is stated hourly (with a monthly illustrative figure using a 4.333 weeks/month conversion factor); no single authoritative monthly minimum wage figure is legislated, so an explicit conversion policy must be applied. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"notice_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.za/sites/default/files/gcis_document/201409/a75-97.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:07.052+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a contract of employment terminable at the instance of a party to the contract may be terminated only on notice of not less than — (a) one week, if the employee has been employed for four weeks or less; (b) two weeks, if the employee has been employed for more than four weeks but not more than one year; (c) four weeks, if the employee has been employed for one year or more.\" | registry:ZA:notice_weeks:2c3ed41edb68 | Conversion: Already stated in weeks; no conversion. (The registry's own quote stops at tier (a), so the full section 37(1) ladder was re-read from the capture.) | Tenure ladder: 1y: 4 weeks; 5y: 4 weeks; 10y: 4 weeks. Average of the three = 4.0 weeks. | Excluded: A collective agreement may permit a shorter period; the chapter does not apply below 24 hours of work a month. | Source scope: Excerpt is truncated after tier (a); the full escalating schedule (e.g., 2 weeks, 4 weeks for longer service) is not fully visible in the supplied text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.za/sites/default/files/gcis_document/201409/a75-97.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:52.826+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employer must pay an employee at least one and one-half times the employee's wage for overtime worked\" | registry:ZA:overtime_premium_pct:2c3ed41edb68 | Conversion: one and one-half times the wage = a 50% premium above the normal wage | Excluded: senior management and workers on fewer than 24 hours a month are excluded; time off may be substituted by agreement | Source scope: General statutory minimum premium; alternative time-off arrangements permitted by agreement under subsection (3); excludes certain worker categories (e.g., senior management, those working <24h/month). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://shiftmate.co.za/resources/blog/legal-guide-fixed-term-vs-permanent","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sars.gov.za/guide-for-employers-in-respect-of-employees-tax-2027/","effective_date":"2026-03-01","verified_at":"2026-09-17T12:00:47.093+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"R 1 878 601 and above R666 339 + 45% of taxable income above R 1 878 600\" | registry:ZA:personal_income_tax_top_rate:fef31f3f31ec | Tax year: 2026/2027 | Source scope: Top marginal rate for individuals, 2026/2027 tax year."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.za/about-sa/public-holidays","effective_date":"2026-09-12","verified_at":"2026-09-16T23:30:00.157+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"South Africa has 12 public holidays as determined by the Public Holidays Act (Act No 36 of 1994)\" | registry:ZA:public_holidays:3dae1d25f249 | Excluded: The 2026 list shows 13 dates because a holiday falling on a Sunday moves to the Monday; the Act determines 12. | Source scope: National calendar; no regional/subnational variation exists in South Africa as holidays are uniform nationwide; Sunday-to-Monday shift rule noted. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.za/services/services-residents/social-benefits/old-age-pension","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:11.688+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An older person's grant is paid to people who are 60 years or older.\" | registry:ZA:retirement_age:fe929afb29ab | Applies to: the state old-age grant eligibility age; South Africa sets no statutory employment retirement age, which is left to the contract | Source scope: This is the state old-age grant eligibility age (60), not a statutory mandatory private-sector employment retirement age, which in South Africa is generally set by employer policy/contract rather than a uniform statute. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"severance_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.za/sites/default/files/gcis_document/201409/a75-97.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:07.456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"severance pay equal to at least one week's remuneration for each completed year of continuous service\" | registry:ZA:severance_weeks:2c3ed41edb68 | Conversion: Already stated in weeks of remuneration; no conversion. | Tenure ladder: 1y: 1 week; 5y: 5 weeks; 10y: 10 weeks. Average of the three = 5.3 weeks. | Excluded: Applies to dismissal for operational requirements, which is the ground the index scores. The Minister may vary the amount by Gazette notice. | Source scope: Applies to dismissals for operational requirements only; Minister may vary amount by Gazette notice. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"b4f484dc-3a61-4694-9f0b-4fd8c5e85844","iso2":"ZA","iso3":"ZAF","country":"South Africa","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sars.gov.za/types-of-tax/value-added-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:25.983+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"VAT is levied at the standard rate of 15% on the supply of goods and services by registered vendors.\" | registry:ZA:vat_rate:de9afa7ac999 | Reduced rates: zero-rated and exempt categories | Source scope: National standard VAT rate; zero-rated/exempt categories exist but not needed for this field. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5905572a-b855-4207-8298-ea0c18717105","iso2":"GS","iso3":"SGS","country":"South Georgia","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laws.gov.gs/wp-content/uploads/2024/02/SGSSI-Gazette-No-1-dated-27-February-2024.pdf","effective_date":"2024-01-01","verified_at":"2026-09-16T23:41:31.739+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In accordance with section 73 of the Interpretation and General Clauses Ordinance 1977, I declare that the following dates will be public holidays for South Georgia and the South Sandwich Islands during 2024:- 1 January New Year's Day 17 January Possession Day 29 March Good Friday 25 April Liberation Day 20 May Shackleton Day 21 June Mid-winter Day 30 October Environment Day 25 December Christmas Day 26 December Boxing Day.\" | registry:GS:public_holidays:182c99ec3407 | Conversion: The gazette declaration names 9 dates. Holidays are declared annually; 2024 is the most recent declaration the registry holds. | Source scope: This is the 2024 declaration (nine dates including New Year's Day, Possession Day, Good Friday, Liberation Day, Shackleton Day, Mid-winter Day, Environment Day, Christmas Day, Boxing Day); holidays are declared annually by gazette notice under section 73 of the Interpretation and General Clauses Ordinance 1977 so the list may change year to year and a newer gazette (e.g. No 1 of 27 Jan 2026, referenced but full list not in excerpt) would supersede it."},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2024-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Labor Standards Act Art. 50 (40h/week standard) || no_government_figure:2026-09-17 (the quoted 52 hours is the statutory maximum including overtime, not the 40-hour ordinary week, and the page does not state the latter)"},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"corporate_tax_rate","value_num":27.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"employee_ssc_rate","value_num":9.404078,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The National Pension Service page covers the pension contribution alone (4.75%); health insurance and employment insurance employee shares are not on it.)"},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"employer_ssc_rate","value_num":11.064078,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same page: pension 4.75% only, without health, employment or industrial accident insurance.)"},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":7.130791}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured bracket table is from the 2005 year-end settlement guide and has been superseded)"},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"min_wage_monthly","value_num":2096270,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.minimumwage.go.kr/english/introduce/minWage.do","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:01.69+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"'25.01.01 ~'25.12.31 10,030 80,240 2,096,270\" | registry:KR:min_wage_monthly:c82d767e9c7f | Currency: KRW | Pay basis: monthly | Applies to: the monthly figure the commission publishes, computed on 209 hours | Tax year: 2025 | Source scope: Table gives hourly, daily and monthly minimum wage rates (monthly based on 209 hours); national scope, no regional variation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=KOR&yr=2026","effective_date":"2026-01-01","verified_at":"2026-08-30T00:45:31.301191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Notice period is a flat 30 days (≈4.3 weeks) regardless of tenure per LSA s.26; no redundancy/severance pay figures are provided in the excerpt."},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"parental_leave_weeks","value_num":78,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"paternity_leave_weeks","value_num":55,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 385 calendar days -> 55.0 weeks"},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-06-04","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the capture is the 2005 year-end tax settlement guide, whose top bracket of 35% has since been superseded by higher brackets)"},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.customs.go.kr/engportal/cm/cntnts/cntntsView.do?mi=13284&cntntsId=7401","effective_date":"2026-01-01","verified_at":"2026-09-16T23:43:59.232+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Korean National Holidays in 2026 1 January New Year's Day 16-18 February Seollal (Lunar New Year's Day) 2 March Independence Movement Day Substitute public holiday 1 May Labor Day 5 May Children's Day 25 May Buddha's Birthday Substitute public holiday 17 July Constitution Day 17 August Liberation Day Substitute public holiday 24-26 September Chuseok 5 October National Foundation Day Substitute public holiday 9 October Hangeul Day 25 December Christmas\" | registry:KR:public_holidays:c1b12b025b09 | Conversion: Days counted, not entries: Seollal and Chuseok are three days each, so the twelve annual entries are 16 days. | Excluded: The 3 June election day is called for a particular year and is not annual. | Source scope: Published by Korea Customs Service (trade/FTA portal) rather than a labor authority; lists national holiday calendar including substitute holidays; does not confirm paid-leave entitlement for private-sector employees."},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nps.or.kr/eng/ntnlpnsplan/bnft/getOHAI0014M0.do","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:34.594+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an Old-age Pension is paid monthly for a lifetime to those whose insured period is 10 years or more when they reach age 60\" | registry:KR:retirement_age:85864c8e7eef | Applies to: the National Pension eligibility age; the mandatory retirement age under the age discrimination Act is a separate concept | Ladder: rising to 65 by birth cohort | Source scope: This is pension eligibility age (60, rising to 65 by birth cohort), not the statutory mandatory retirement age under the Act on Prohibition of Age Discrimination in Employment; these differ conceptually. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"f8dfaa29-fada-48a5-b633-8d389b37bac0","iso2":"KR","iso3":"KOR","country":"South Korea","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-06-04","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"annual_leave_days","value_num":21,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.ss/sites/default/files/2020-12/Labour-Act-2017.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:05.076+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"after continuous service of one year or more but less than three years, twenty-one working days per year\" | registry:SS:annual_leave_days:75400def2138 | Conversion: Already working days; no conversion. | Tenure ladder: 25 working days from three years and 30 beyond; the entry tier is the value taken. | Source scope: Tiered by length of service (21/25/30 working days per year); units are working days as required by field. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.ss/sites/default/files/2020-12/Labour-Act-2017.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:18.969+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"hours for an employee shall not exceed 8 hours per day and 40 hours per week.\" | registry:SS:avg_weekly_hours:75400def2138 | Source scope: Statutory ordinary working hours cap stated directly in weekly units (40 hours/week), matching required field. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"employer_ssc_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://mol.gov.ss/page/frequently-asked-questions","effective_date":"2023-01-01","verified_at":"2026-09-17T01:21:22.552+00:00","unit_caveat":null,"scope_caveat":null,"notes":"South Sudan National Social Insurance Fund (NSIF), established by the National Social Insurance Fund Act, 2023: total 25% of gross monthly salary, 17% employer + 8% employee. Statutory rate under the 2023 Act; scheme roll-out still being operationalised. Employer 17% figure independently corroborated by Rivermate (rivermate.com/guides/south-sudan/taxes) and Global Expansion (globalexpansion.com/countrypedia/south-sudan) in addition to the NSIF's own published employer schedule. [EB-804 Opus resume 2026-07-04: approved at medium confidence on multi-source corroboration; original hold was over the NSIF site domain, now backed by two independent EOR sources.] || eb-2103 phase 2 considered the labour ministry FAQ (\"the fund currently is not established\") and did NOT overwrite this row: two government sources contradict each other and the NSIF Act 2023 is the better-evidenced one. Flagged for a human."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 0%–20% (2019/2020)","value_jsonb":[{"to":2000,"from":0,"rate":0},{"to":5000,"from":2001,"rate":5},{"to":10000,"from":5001,"rate":10},{"to":15000,"from":10001,"rate":15},{"to":null,"from":15001,"rate":20}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nra.gov.ss/individual/taxes-for-individuals/1/personal-income-tax-pit","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:06.846+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Monthly income SSP 0- 2,000 0% Monthly income SSP 2001- 5,000 5% Monthly income SSP 5,001- 10,000 10% Monthly income SSP 10,001- 15,000 15% Monthly income SSP 15,001 & above 20%\" | registry:SS:income_tax_brackets:a3620b99f0c6 | Currency: SSP | Tax year: 2019/2020 | Residence basis: monthly employment income | Source scope: Bracket table sourced to Financial Act of 2019/2020; currentness of this specific fiscal-year act relative to 2026 not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.ss/sites/default/files/2020-12/Labour-Act-2017.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:15.194+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A female employee is entitled, on each occasion she is pregnant, to 90 days maternity leave with full pay\" | registry:SS:maternity_leave_weeks:75400def2138 | Conversion: 90 calendar days / 7 = 12.9 weeks | Payment: full pay | Ladder: a further 45 days for breastfeeding | Source scope: Entitlement stated in days (90 days) not weeks; conversion assumption needed for weeks unit; separate additional 45 days for breastfeeding noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.ss/sites/default/files/2020-12/Labour-Act-2017.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:22.951+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"after continuous service by the employee for one year or more, one month notice to the other party\" | registry:SS:notice_weeks:75400def2138 | Conversion: Labour Act 2017. Months to weeks = 1 x 4.33 = 4.3. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 4.3 weeks; 10y: 4.3 weeks. Average of the three = 4.3 weeks. | Excluded: One week below six months and two weeks from six months to a year. | Source scope: Tiered notice periods stated in original units of weeks/months (1 week <6mo, 2 weeks 6mo-1yr, 1 month ≥1yr); the 1-month tier requires an explicit conversion policy to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.ss/sites/default/files/2020-12/Labour-Act-2017.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:44.664+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"one and one-half times an employee regular hourly rate, if the overtime work was performed on an ordinary working day\" | registry:SS:overtime_premium_pct:75400def2138 | Conversion: one and one-half times the regular hourly rate = a 50% premium | Excluded: 2x for weekly holiday work | Source scope: Rate differs for weekly holiday work (2x) versus ordinary overtime (1.5x); both operative rates stated in the Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.ss/sites/default/files/2020-12/Labour-Act-2017.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:05.185+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employee is entitled, on each occasion that his wife is pregnant, to two weeks of paternity leave on full pay\" | registry:SS:paternity_leave_weeks:75400def2138 | Payment: full pay | Source scope: National statutory entitlement, stated directly in weeks (two weeks full pay). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nra.gov.ss/individual/taxes-for-individuals/1/personal-income-tax-pit","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:37.674+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Monthly income SSP 15,001 & above 20%\" | registry:SS:personal_income_tax_top_rate:a3620b99f0c6 | Source scope: Top rate sourced to Financial Act 2019/2020; currentness for later years not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://mol.gov.ss/sites/default/files/2020-12/Labour-Act-2017.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:28.704+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employer may require an employee to serve a probationary period, provided that such probationary period shall not exceed 3 months.\" | registry:SS:probation_months:75400def2138 | Applies to: Labour Act 2017 section 42(2) | Source scope: National statutory maximum probation period under Labour Act 2017, s.42(2). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/SS","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The ministry page narrates a few holidays in prose and the capture reaches only four of them. It is not a countable calendar.)"},{"country_id":"e25104bd-507d-4c9a-8072-7238bfd188d9","iso2":"SS","iso3":"SSD","country":"South Sudan","field_key":"severance_weeks","value_num":10.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://mol.gov.ss/page/frequently-asked-questions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:23.346+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"severance pay equal to two week wages/salaries for each completed year of continuous service with the employer\" | registry:SS:severance_weeks:a1b4aedd13fa | Conversion: Labour Act 2017 s. 80; already in weeks. | Tenure ladder: 1y: 2 weeks; 5y: 10 weeks; 10y: 20 weeks. Average of the three = 10.7 weeks. | Excluded: Redundancy after one year's continuous service; other grounds are negotiated under s. 80(3). | Source scope: Applies specifically to redundancy termination after one year continuous service; other termination grounds require negotiated calculation per s.80(3), no fixed formula for those. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://administracion.gob.es/pag_Home/en/Tu-espacio-europeo/derechos-obligaciones/ciudadanos/trabajo-jubilacion/condiciones-trabajo/jornada-permisos.html","effective_date":"2026-09-12","verified_at":"2026-09-16T23:39:32.6+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"will be no less than 30 calendar days\" | registry:ES:annual_leave_days:5f5effb8dc7c | Conversion: 30 calendar days under Workers' Statute article 38 converts to 22 working days (30 minus two weekend days per completed week). | Source scope: Expressed in calendar days per Workers' Statute Article 38; national statutory minimum, collective agreements may provide more. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://administracion.gob.es/pag_Home/en/Tu-espacio-europeo/derechos-obligaciones/ciudadanos/trabajo-jubilacion/condiciones-trabajo/jornada-permisos.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:37.131+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maximum of 40 hours of effective work (weekly average in one year).\" | registry:ES:avg_weekly_hours:5f5effb8dc7c | Applies to: article 34 of the Workers' Statute, averaged over a year; collective agreements may vary it | Source scope: Statutory maximum ordinary weekly working hours under Article 34 Workers' Statute; averaged annually; may be varied by collective agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"employee_ssc_rate","value_num":6.25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/36537?changeLanguage=en","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:28.96+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"CONTRIBUTION RATES (%) CONTINGENCIES EMPLOYER WORKER AMOUNT Common 23.60 4.70 28.30 ... From 1 January 2026, the Types of Contribution for Unemployment shall be as follows: Permanent contracts: 7.05%, of which 5.5% shall be payable the employer and 1.55% sh[all be payable by the worker]\" | registry:ES:employee_ssc_rate:4a44f579c74b | Assessable base: Base de cotización under the Régimen General, between the statutory minimum and maximum bases. Rates from 1 January 2026. | Components: Common contingencies 4.70% + unemployment 1.55% = 6.25%. | Excluded: The MEI (0.13%) and vocational training (0.10%) worker shares are named on the page but outside the quoted passage and are not summed in. | Source scope: General scheme common contingencies employee rate 4.70%; component rates (unemployment 1.55%, MEI 0.13%, training 0.10%) also shown. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"employer_ssc_rate","value_num":29.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/36537?changeLanguage=en","effective_date":"2026-09-12","verified_at":"2026-09-17T01:06:29.367+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"CONTRIBUTION RATES (%) CONTINGENCIES EMPLOYER WORKER AMOUNT Common 23.60 4.70 28.30 ... From 1 January 2026, the Types of Contribution for Unemployment shall be as follows: Permanent contracts: 7.05%, of which 5.5% shall be payable the employer\" | registry:ES:employer_ssc_rate:4a44f579c74b | Assessable base: Base de cotización under the Régimen General. Rates from 1 January 2026, permanent contracts. | Components: Common contingencies 23.60% + unemployment 5.5% = 29.10%. | Excluded: Professional contingencies are charged at a premium tariff that varies by activity and so has no single rate; FOGASA, vocational training and the MEI employer shares are named on the page but outside the quoted passage and are not summed in. | Source scope: General scheme common contingencies employer rate 23.60%; additional component rates (unemployment, FOGASA, training, MEI) also shown separately; excludes work-injury variable rates. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":17.063533}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430&p=20200923&tn=1#a35","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:30.985+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"suspendera el contrato de trabajo de la madre biologica durante 16 semanas\" | registry:ES:maternity_leave_weeks:bda6986dfb53 | Applies to: article 48 of the Workers' Statute; 6 of the 16 weeks are mandatory after the birth | Payment: not stated in the quoted text; the contract is suspended | Source scope: National statutory birth-related leave for the biological mother under Article 48 of the Workers' Statute (consolidated text), 16 weeks with 6 mandatory post-birth. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"min_wage_monthly","value_num":1221,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"EUR","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/36537?changeLanguage=en","effective_date":"2026-09-12","verified_at":"2026-09-17T12:36:48.704+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"MINIMUM PROFESSIONAL WAGE (MPW) DAILY MONTHLY ANNUALLY AMOUNTS EUR40.70 EUR1,221.00 EUR17,094.00\" | registry:ES:min_wage_monthly:4a44f579c74b | Currency: EUR | Pay basis: monthly | Tax year: 2026 | Source scope: Table gives 2026 monthly minimum professional wage amount directly in euros; national scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"notice_weeks","value_num":2.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The fifteen days quoted apply to the expiry of a fixed-term contract longer than one year, not to the objective dismissal of a permanent employee, which the capture does not cover.)"},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"parental_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted 16 weeks per parent is the birth suspension already recorded as maternity and paternity leave; Spain has no separate parental category and recording it here would count the same leave twice)"},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"paternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430&p=20200923&tn=1#a35","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:34.409+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"El nacimiento suspendera el contrato de trabajo del progenitor distinto de la madre biologica durante 16 semanas\" | registry:ES:paternity_leave_weeks:bda6986dfb53 | Applies to: article 48 of the Workers' Statute, equalised with maternity leave since 2021; 6 of the 16 weeks are mandatory | Payment: not stated in the quoted text; the contract is suspended | Source scope: National statutory birth-related leave for the other parent (equalized to maternity leave since 2021) under Article 48 Workers' Statute; 16 weeks with 6 mandatory. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"personal_income_tax_top_rate","value_num":54,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-06-30","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. Source text: \"Residents: 47 (*); Non-residents: 24 (**) (*) This is the maximum progressive scale of withholdings rate (final taxation will vary depending on the autonomous region where the taxpayer is resident; in\""},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"probation_months","value_num":2,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.boe.es/buscar/act.php?id=BOE-A-2015-11430&p=20200923&tn=1#a35","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:59.263+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"la duracion del periodo de prueba no podra exceder de seis meses para los tecnicos titulados, ni de dos meses para los demas trabajadores\" | registry:ES:probation_months:bda6986dfb53 | Ladder: 6 months for qualified technicians and 2 months for other workers; 3 months for non-qualified staff in firms under 25 workers | Excluded: collective agreements may set different limits | Source scope: Applies nationally as default in absence of collective agreement; collective agreements may set different limits, and firms under 25 workers have a 3-month cap for non-qualified staff. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":"public_holidays_set_regionally","notes":"no_government_figure:2026-09-16 (The source is the administrative non-working-days calendar used for deadline arithmetic. It names the four Workers' Statute holidays and describes the rest by category; the registry scope records it does not itemise the 14-day employee calendar.) || scope_caveat:public_holidays_set_regionally — public holidays are set regionally, so there is no national figure to rank and none has been invented. The Workers' Statute fixes part of the calendar; the remainder is set by the autonomous communities and municipalities, and the government page does not itemise a national employee calendar. (EB-2103). The country is held out of the ranked index with the reason shown."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://administracion.gob.es/pag_Home/en/Tu-espacio-europeo/derechos-obligaciones/ciudadanos/trabajo-jubilacion/seguridad-social-pensiones/info-general.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:19.083+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the minimum age for applying for this pension is 65, if you can prove you have paid at least 37 years and 6 months of contributions\" | registry:ES:retirement_age:20aa1d1157b1 | Ladder: 65 with at least 37 years 6 months of contributions, otherwise 65 years 10 months, on a gradual scale | Source scope: Retirement age varies by contribution years and is subject to a gradual scale increasing over subsequent years per legislation; figure represents current-year applicable parameters (65 or 65 years 10 months depending on contributions). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"severance_weeks","value_num":15.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The twelve days per year quoted are the end-of-fixed-term-contract compensation. The twenty days per year due on objective dismissal, which is what the index scores, is not in the capture.)"},{"country_id":"5d25aa85-ac18-43db-a6ae-15e885ac9160","iso2":"ES","iso3":"ESP","country":"Spain","field_key":"vat_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://sede.agenciatributaria.gob.es/Sede/en_gb/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:46.535+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The general type of VAT is 21%. The current reduced rates are 10% and 4%\" | registry:ES:vat_rate:79dbb70183a5 | Reduced rates: 10% and 4% | Source scope: National VAT rate schedule; applies nationwide with noted reduced rates and 0% for certain transactions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"annual_leave_days","value_num":14,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labourdept.gov.lk/salary-wages-leave/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:44:02.921+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a holiday of fourteen days with full remuneration, of which not less than seven days shall be consecutive days\" | registry:LK:annual_leave_days:aa54c26fc9d3 | Tenure ladder: The first year is tiered by start date (14, 10, 7 or 4 days); the full-year entitlement is the value taken. | Excluded: This is the Shop and Office Employees Act entitlement; Wages Board Ordinance workers have a separate schedule. | Source scope: Applies specifically to Shop & Office Employees Act coverage (second/subsequent year); first-year entitlement varies (4-14 days) by start-date tier; Wages Board Ordinance-covered workers' leave is a separate linked schedule not included; units in days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.niosh.gov.lk/images/pdfs/downloads/acts_and_cerculars/shop_and_office_employees_2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:53.704+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"on any one day shall not exceed eight hours, and (b) in any one week shall not exceed forty five hours\" | registry:LK:avg_weekly_hours:dde566ef2efa | Applies to: shop and office employees under the 1954 Act; factories and wages-board trades are outside its scope | Source scope: Applies to shop and office employees under the 1954 Act; text shown is from an uncertain-vintage regulations compilation, and scope excludes other sectors like factories/wages board trades. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.gov.lk/en/publications/SitePages/tax_chart_2526.aspx?menuid=1404","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:07.872+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taxable income of a company (Other than companies taxed at special rates) 30%\" | registry:LK:corporate_tax_rate:8f5024dbf66f | Reduced rates: 15% and 45% special rates for specified sectors and income types | Source scope: Standard corporate rate; special rates (15%, 45%) apply to specific sectors/income types as separately listed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"employee_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"employer_ssc_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 6%–36% (2025/2026)","value_jsonb":[{"to":1000000,"from":0,"rate":6},{"to":1500000,"from":1000001,"rate":18},{"to":2000000,"from":1500001,"rate":24},{"to":2500000,"from":2000001,"rate":30},{"to":null,"from":2500001,"rate":36}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.gov.lk/en/publications/SitePages/tax_chart_2526.aspx?menuid=1404","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:45.613+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"First Rs. 1,000,000/- 6% Next Rs. 500,000/- 18% Next Rs. 500,000/- 24% Next Rs. 500,000/- 30% On the Balance 36%\" | registry:LK:income_tax_brackets:8f5024dbf66f | Currency: LKR | Tax year: 2025/2026 | Residence basis: resident and non-resident individuals | Source scope: Applies to resident/non-resident individual personal income tax for Year of Assessment 2025/2026 as published by IRD. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://labourdept.gov.lk/child-labour-night-work-maternity-benefits-2/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:50.641+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Female employees who are covered under the Maternity Benefits Ordinance are entitled for maternity leave of 12 weeks for any live child birth.\" | registry:LK:maternity_leave_weeks:6a065828c943 | Applies to: employees covered by the Maternity Benefits Ordinance; the Shops and Office Employees Act runs a parallel 84-working-day regime | Payment: not stated in the quoted text | Source scope: Two parallel regimes: Maternity Benefits Ordinance gives 12 weeks (6 for stillbirth); Shops & Office Employees Act gives 84 working days (~12 weeks) for live birth, 42 days for stillbirth — coverage depends on employee category. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"min_wage_monthly","value_num":17500,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"LKR","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=LKA&yr=2026","effective_date":"2026-01-01","verified_at":"2026-08-30T00:45:31.301191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. No statutory notice period under TEWA; severance is gratuity under Payment of Gratuity Act (applies to all terminations including redundancy), averaged over 1, 5 and 10 years tenure (0, 2.5, 5 months "},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.niosh.gov.lk/images/pdfs/downloads/acts_and_cerculars/shop_and_office_employees_2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:25.893+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"he is paid separately for such overtime work in respect of each hour, at a rate not less than one and one-half times the hourly rate\" | registry:LK:overtime_premium_pct:dde566ef2efa | Conversion: one and one-half times the hourly rate = a 50% premium | Applies to: shop and office employees under the 1954 Act | Source scope: Applies specifically to shop and office employees under the 1954 Act/1954 Regulations; other sectors (factories, wages boards trades) may have different overtime rules not covered here; currentness of this historical regulation text is uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"personal_income_tax_top_rate","value_num":36,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.gov.lk/en/publications/SitePages/tax_chart_2526.aspx?menuid=1404","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:11.023+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"On the Balance 36%\" | registry:LK:personal_income_tax_top_rate:8f5024dbf66f | Excluded: a flat 45% applies to betting, gaming, liquor and tobacco business income | Source scope: Top marginal rate for normal progressive individual tax; special flat 45% applies to betting/gaming/liquor/tobacco business income, noted separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2018-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Asia/Pacific 2018 — Sri Lanka EPF withdrawal 55 (women 50)"},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"severance_weeks","value_num":10.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=LKA&yr=2026","effective_date":"2026-01-01","verified_at":"2026-08-30T00:45:31.301191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, AI-extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. No statutory notice period under TEWA; severance is gratuity under Payment of Gratuity Act (applies to all terminations including redundancy), averaged over 1, 5 and 10 years tenure (0, 2.5, 5 months "},{"country_id":"ea2998df-e681-46bb-8779-5bd199561ae8","iso2":"LK","iso3":"LKA","country":"Sri Lanka","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.gov.lk/en/publications/Gazette_Documents/2025_2443-30_E.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:59.82+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The currently applicable VAT rate is 18%.\" | registry:LK:vat_rate:fd0787a40c31 | Source scope: Gazette order specifically addresses VAT on non-resident electronic platform services, but states the general applicable VAT rate under the VAT Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"209dc005-43fc-45a3-9eee-9b118b937b17","iso2":"SD","iso3":"SDN","country":"Sudan","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tax.gov.sd/wp-content/uploads/2025/02/The-Income-Tax-Act-1986.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:24.688+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"anies the rate is 30% of net income. (6) Communication companies, 2.5% of the net income. (7) Banks Sector, 30% .\" | registry:SD:corporate_tax_rate:77b3ef0223ac | Excluded: communication companies are taxed at 2.5% of net income | Source scope: Sector-specific corporate rates (30% general/banks, 2.5% communications) from amended 1986 Act; not all sector rates captured in excerpt and later amendments may apply. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"209dc005-43fc-45a3-9eee-9b118b937b17","iso2":"SD","iso3":"SDN","country":"Sudan","field_key":"employee_ssc_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"209dc005-43fc-45a3-9eee-9b118b937b17","iso2":"SD","iso3":"SDN","country":"Sudan","field_key":"employer_ssc_rate","value_num":23,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"209dc005-43fc-45a3-9eee-9b118b937b17","iso2":"SD","iso3":"SDN","country":"Sudan","field_key":"maternity_leave_weeks","value_num":8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 56 calendar days -> 8.0 weeks"},{"country_id":"209dc005-43fc-45a3-9eee-9b118b937b17","iso2":"SD","iso3":"SDN","country":"Sudan","field_key":"min_wage_monthly","value_num":425,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"SDG","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"209dc005-43fc-45a3-9eee-9b118b937b17","iso2":"SD","iso3":"SDN","country":"Sudan","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=SDN&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T23:25:00.142732+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. Cross-checked against World Bank Employing Workers (matches exactly)."},{"country_id":"209dc005-43fc-45a3-9eee-9b118b937b17","iso2":"SD","iso3":"SDN","country":"Sudan","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"209dc005-43fc-45a3-9eee-9b118b937b17","iso2":"SD","iso3":"SDN","country":"Sudan","field_key":"public_holidays","value_num":4,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/SD","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"209dc005-43fc-45a3-9eee-9b118b937b17","iso2":"SD","iso3":"SDN","country":"Sudan","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Sudan 65 (early 50)"},{"country_id":"209dc005-43fc-45a3-9eee-9b118b937b17","iso2":"SD","iso3":"SDN","country":"Sudan","field_key":"severance_weeks","value_num":21.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dna.sr/media/cwabf0np/arbeidswet.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:18.563+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Het is verboden in een onderneming langer arbeid te verrichten of door een werknemer te doen verrichten dan 8 1/2 uur per dag of 48 uren per week\" | registry:SR:avg_weekly_hours:aefeb365c25d | Source scope: Consolidated text shown includes amendments through S.B. 2001 no. 71; currentness relative to any post-2001 changes not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"corporate_tax_rate","value_num":36,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.sr/thema/inkomstenbelasting/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:28.597+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Ongeacht het belastbaar inkomen Vast 36%\" | registry:SR:corporate_tax_rate:b2d168868d9f | Source scope: No stated effective date; belastingdienst.sr page references the underlying 1922 law without confirming current rate value. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"employee_ssc_rate","value_num":3.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"employer_ssc_rate","value_num":7.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 0%–38% (2026)","value_jsonb":[{"to":2646,"from":0,"rate":0},{"to":14002.8,"from":2647,"rate":8},{"to":21919.8,"from":14002.81,"rate":18},{"to":32839.8,"from":21919.81,"rate":28},{"to":null,"from":32839.81,"rate":38}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.sr/thema/inkomstenbelasting/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:06.411+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"0 - 2.646 0% 2.646 - 14.002.80 8% 14.002,80 - 21.919,80 18% 21.919,80 - 32.839,80 28% Boven 32.839,80 38%\" | registry:SR:income_tax_brackets:b2d168868d9f | Currency: SRD | Tax year: 2026 | Residence basis: individuals, annual bands | Source scope: Bracket amounts stated per year (per jaar) in SRD; page does not show a publication/effective date, so currentness cannot be confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.sr/toelichting-op-wet-arbeidsbescherming-voor-gezin/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:14.788+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"zal de werkende vrouw aanspraak maken op betaald zwangerschaps- en bevallingsverlof gedurende 16 weken\" | registry:SR:maternity_leave_weeks:69943687b351 | Payment: paid pregnancy and maternity leave | Source scope: Explanatory ministry article on a law passed in 2019; entry-into-force timing (3 months after promulgation) and current operative status not confirmed on this page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"min_wage_monthly","value_num":9087.99,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.sr/minimumuurloon-per-1-april-2025-vastgesteld-op-srd-5247/","effective_date":"2025-04-01","verified_at":"2026-09-17T12:37:21.441+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"het algemeen minimumuurloon per 1 april 2025 vast te stellen op SRD 52,47 bruto\" | registry:SR:min_wage_monthly:1ddf207a6807 | Currency: SRD | Pay basis: hourly | Conversion: SRD 52.47 per hour x 40 hours per week x 4.33 weeks per month = SRD 9,087.99; the hours assumption is stated here because the decision states none | Source scope: Rate given in hourly SRD units, not monthly; conversion to monthly figure requires an explicit policy on standard hours/week assumptions."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.sr/thema/werktijden/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:44.212+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Indien er overwerk verricht wordt buiten de door de wet genoemde rustdagen bedraagt de vergoeding 1 1/2 maal (150 %) het vastgesteld loon.\" | registry:SR:overtime_premium_pct:50c426ac16c2 | Conversion: 1.5 times (150%) the fixed wage = a 50% premium | Excluded: 200% on Sundays and rest days; up to 300% under some collective agreements | Source scope: Rates vary by circumstance (150% ordinary overtime, 200% Sunday/rest-day, 300% in some CAO cases); page documents the statutory baseline premiums. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.sr/toelichting-op-wet-arbeidsbescherming-voor-gezin/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:04.787+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"terwijl de vader recht heeft op 7 dagen vaderschapsverlof\" | registry:SR:paternity_leave_weeks:69943687b351 | Conversion: 7 calendar days / 7 = 1 week | Payment: not stated in the quoted text | Source scope: Entitlement stated in days (7 days), not weeks; conversion to weeks requires an explicit policy. Law's current in-force status/date not confirmed on this page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"personal_income_tax_top_rate","value_num":38,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.sr/thema/inkomstenbelasting/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:37.238+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Boven 32.839,80 38%\" | registry:SR:personal_income_tax_top_rate:b2d168868d9f | Source scope: No explicit effective date shown on page confirming this is the current top marginal rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"public_holidays","value_num":18,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/SR","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Americas 2019 — Suriname AOV / pension 60"},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"severance_weeks","value_num":8.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"fc937136-74d3-4408-98d2-60a8b1fe035a","iso2":"SR","iso3":"SUR","country":"Suriname","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://belastingdienst.sr/belastingen/btw/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:18.516+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Het algemene BTW-tarief bedraagt 10%\" | registry:SR:vat_rate:724a7c182a06 | Reduced rates: 0%, 5% and 25% for specified categories | Source scope: Page also lists other rates (0%, 5%, 25%) for specific categories; general standard rate is 10%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53cfbd20-b439-4215-ab04-c9d065103ff9","iso2":"SJ","iso3":"SJM","country":"Svalbard and Jan Mayen","field_key":"employee_ssc_rate","value_num":7.6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatteetaten.no/en/rates/tax-rates-for-jan-mayen-and-the-norwegian-dependencies-in-the-antarctic/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:17.199+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The national insurance contributions related to salary, etc. is 7,6 percent.\" | registry:SJ:employee_ssc_rate:0c258c891185 | Assessable base: Salary earned on Svalbard and Jan Mayen. | Excluded: Pension-related contributions are at 5.1%. | Source scope: Rate stated for Jan Mayen/Antarctic dependencies, explicitly same as Svalbard rate per source; pension-related contributions differ at 5.1 percent. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53cfbd20-b439-4215-ab04-c9d065103ff9","iso2":"SJ","iso3":"SJM","country":"Svalbard and Jan Mayen","field_key":"employer_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatteetaten.no/en/person/taxes/get-the-taxes-right/svalbard/foreign-labour/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:17.598+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the rate for employer's national insurance contributions is 0 percent when the work is performed on Svalbard\" | registry:SJ:employer_ssc_rate:328c51c58299 | Assessable base: Work performed on Svalbard; the Jan Mayen page states the same rules apply. | Excluded: A statutory zero is a value, not a gap: the zero rate is the deliberate Svalbard regime, not a missing figure. | Source scope: Rate applies specifically to Svalbard; Jan Mayen page states same rules apply as for Svalbard. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53cfbd20-b439-4215-ab04-c9d065103ff9","iso2":"SJ","iso3":"SJM","country":"Svalbard and Jan Mayen","field_key":"income_tax_brackets","value_num":null,"value_text":"2 bands, 8%–22% (2026)","value_jsonb":[{"to":null,"from":0,"rate":8},{"to":null,"from":0,"rate":22}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatteetaten.no/en/rates/tax-rates-for-jan-mayen-and-the-norwegian-dependencies-in-the-antarctic/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:04.488+00:00","unit_caveat":null,"scope_caveat":"threshold_expressed_as_multiple_of_basic_amount","notes":"\"Low rate: 8 percent. High rate: 22 percent. Calculate tax with the low rate for income up to 12 times the National Insurance Scheme's basic amount\" | registry:SJ:income_tax_brackets:0c258c891185 | Currency: NOK | Tax year: 2026 | Residence basis: the special Svalbard and Jan Mayen scheme; the threshold is 12 times the National Insurance basic amount | Source scope: Two-bracket withholding tax scheme specific to Svalbard/Jan Mayen, distinct from mainland Norway brackets; threshold tied to variable 'basic amount' (G). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53cfbd20-b439-4215-ab04-c9d065103ff9","iso2":"SJ","iso3":"SJM","country":"Svalbard and Jan Mayen","field_key":"personal_income_tax_top_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatteetaten.no/en/rates/tax-rates-for-jan-mayen-and-the-norwegian-dependencies-in-the-antarctic/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:35.072+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"High rate: 22 percent. Calculate tax with the low rate for income up to 12 times the National Insurance Scheme's basic amount\" | registry:SJ:personal_income_tax_top_rate:0c258c891185 | Applies to: the special Svalbard and Jan Mayen tax scheme, not mainland Norway's schedule | Source scope: This is the top withholding rate under the special Svalbard/Jan Mayen tax scheme, not mainland Norway's progressive top marginal rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"53cfbd20-b439-4215-ab04-c9d065103ff9","iso2":"SJ","iso3":"SJM","country":"Svalbard and Jan Mayen","field_key":"public_holidays","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/SJ","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"annual_leave_days","value_num":25,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/semesterlag-1977480_sfs-1977-480/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:13.396+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"En arbetstagare har rätt till tjugofem semesterdagar varje semesterår.\" | registry:SE:annual_leave_days:a6788a6c584d | Conversion: Twenty-five semesterdagar under Semesterlagen section 4. | Source scope: National statutory minimum leave entitlement of 25 days/year (Semesterlag §4); collective agreements may provide more. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.av.se/arbetsmiljoarbete-och-inspektioner/lagar-och-regler-om-arbetsmiljo/om-arbetstidslagen/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:14.921+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Arbetstidslagen reglerar bland annat ordinarie arbetstid 40 timmar/vecka (5 paragraf)\" | registry:SE:avg_weekly_hours:6e5212c98bd3 | Excluded: the Act may be derogated from by collective agreement, which is common | Source scope: Statutory ordinary working hours set at 40 hours/week under the Working Hours Act (Arbetstidslagen §5); law can be derogated from via collective agreement, which is common in Sweden. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"corporate_tax_rate","value_num":20.6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatteverket.se/foretag/drivaforetag/foretagsformer/aktiebolag.4.5c13cb6b1198121ee8580002546.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:25.097+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Bolagsskatten ar 20,6 procent.\" | registry:SE:corporate_tax_rate:4a02cebbe4ab | Source scope: Applies to Swedish limited companies (aktiebolag); national corporate tax rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"employee_ssc_rate","value_num":7.001125,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"employer_ssc_rate","value_num":31.42,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/filingapayereturn/employercontributions.4.2fb39afe18dabf1e4d24a3d.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:13.06+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The full employer contribution rate is 31.42% of gross salary and benefits.\" | registry:SE:employer_ssc_rate:f12e3f36d2b2 | Assessable base: Gross salary and benefits; no ceiling. | Excluded: Reduced rates apply for certain young workers and for employees aged 67 and over; those born in 1937 or earlier are exempt. | Source scope: Rate varies by employee age (reduced 20.81% up to SEK 25,000/month for certain young workers, reduced for those 67+, exempt for those born 1937 or earlier); detailed component breakdown table provided for 2026. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":15.639616}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (only the 2025 state income tax threshold is given; the band rates and the municipal component are not in the capture)"},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/foraldraledighetslag-1995584_sfs-1995-584/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:10.559+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"En kvinnlig arbetstagare har ratt till hel ledighet i samband med sitt barns fodelse under en sammanhangande tid av minst sju veckor fore den beraknade\" | registry:SE:maternity_leave_weeks:089d4eaabd2e | Conversion: at least 7 weeks before and 7 weeks after the birth = 14 weeks | Payment: unpaid statutory leave; the paid foraldrapenning days are a separate entitlement | Source scope: States minimum 7 weeks before and 7 weeks after birth (mammaledighet); this is unpaid statutory leave right, separate from paid parental benefit (föräldrapenning) days. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"notice_weeks","value_num":14.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-198280-om-anstallningsskydd_sfs-1982-80/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:21:13.455+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"För både arbetsgivare och arbetstagare gäller en minsta uppsägningstid av en månad. Arbetstagaren har rätt till en uppsägningstid av - två månader, om den sammanlagda anställningstiden hos arbetsgivaren är minst två år men kortare än fyra år, - tre månader, om den sammanlagda anställningstiden är minst fyra år men kortare än sex år, - fyra månader, om den sammanlagda anställningstiden är minst sex år men kortare än åtta år, - fem månader, om den sammanlagda anställningstiden är minst åtta år men kortare än tio år, och - sex månader, om den sammanlagda anställningstiden är minst tio år.\" | registry:SE:notice_weeks:c6e47bc8b179 | Conversion: LAS § 11. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 3 months = 13.0 weeks; 10y: 6 months = 26.0 weeks. Average of the three = 14.4 weeks. | Excluded: Collective agreements may deviate. | Source scope: Notice periods stated in months (1-6 months based on tenure per LAS §11), not weeks; conversion policy needed to express in weeks; deviations possible via collective agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"parental_leave_weeks","value_num":68.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.forsakringskassan.se/privatperson/familj-och-barn/foraldrapenning","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:04.175+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Foraldrarna far 480 dagar per barn att dela pa.\" | registry:SE:parental_leave_weeks:4c0163c12d4a | Conversion: 480 shared days per child / 7 = 68.6 weeks | Payment: 390 days at the income-based rate and 90 at the minimum level | Source scope: Entitlement expressed in days (480 days per child: 390 income-based + 90 minimum-level), not weeks; conversion to weeks requires an assumption about days-per-week. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"paternity_leave_weeks","value_num":14.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 104 calendar days -> 14.9 weeks"},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-198280-om-anstallningsskydd_sfs-1982-80/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:26.259+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Avtal far aven traffas om tidsbegransad provanstallning, om provotiden ar hogst sex manader.\" | registry:SE:probation_months:c6e47bc8b179 | Excluded: shorter periods may be agreed or set by collective agreement | Source scope: National statutory maximum probation period under LAS §6; parties may agree shorter periods or deviate via collective agreement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/lag-1989253-om-allmanna-helgdagar_sfs-1989-253/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:49:13.804+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Med allmän helgdag avses i lag eller annan författning söndagar, däribland påskdagen och pingstdagen, nyårsdagen, trettondedag jul, första maj, juldagen och annandag jul, även när de inte infaller på en söndag, långfredagen, annandag påsk, Kristi himmelsfärdsdag, nationaldagen, midsommardagen och alla helgons dag.\" | registry:SE:public_holidays:3c701a36105c | Conversion: Thirteen named allmänna helgdagar. | Excluded: Sundays as such are the weekly rest, not an annual holiday. | Source scope: National public/bank holiday calendar law with fixed and floating dates; does not guarantee paid leave for employees (depends on contract/collective agreement); shown text is current only to SFS 2004:1320 amendment, may not reflect most recent version. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"retirement_age","value_num":66,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_pensions","source_label":"OECD Pensions at a Glance","source_url":"https://www.oecd.org/en/publications/pensions-at-a-glance-2023_678055dd-en.html","effective_date":"2024-01-01","verified_at":"2026-06-23T05:18:35.436193+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the riktalder is a target reference age governing earliest entitlement ages rather than a statutory retirement age, and the quoted figure is set for 2032)"},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ca3d0d61-e268-419f-8421-af7d91fea8ea","iso2":"SE","iso3":"SWE","country":"Sweden","field_key":"vat_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2025-12-17","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seco.admin.ch/fr/faq-vacances","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:05.945+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le droit minimal aux vacances est réglementé comme suit à l'art. 329a CO cinq semaines au moins chaque année de service pour les travailleurs jusqu'à l'âge de 20 ans révolus quatre semaines de vacances au moins chaque année de service pour tous les autres travailleurs.\" | registry:CH:annual_leave_days:04f80575a87f | Conversion: Four weeks on a five-day week is 20 working days. | Excluded: Five weeks for workers up to age 20; the general adult entitlement is the value taken. | Source scope: Entitlement is expressed in weeks (4 weeks general, 5 weeks for under-20s), not days; conversion to days requires an explicit assumption about workdays per week. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seco.admin.ch/it/durata-del-lavoro-e-del-riposo","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:28.573+00:00","unit_caveat":null,"scope_caveat":"statutory_maximum_not_ordinary","notes":"\"45 ore per i lavoratori delle aziende industriali, il personale d'ufficio, gli impiegati tecnici e altri, il personale di vendita delle grandi aziende del commercio\" | registry:CH:avg_weekly_hours:0cea997271e3 | Ladder: 45 hours for industrial workers, office and technical staff and sales staff of large retailers; 50 hours for other categories | Source scope: Statutory maximum weekly working hours vary by worker category (45 or 50 hours); this is a maximum ceiling under the Labour Law, not necessarily 'ordinary' hours for all sectors, and excludes public-sector/CCT-specific rules. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"corporate_tax_rate","value_num":19.471871,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"employee_ssc_rate","value_num":6.4,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 0.7% quoted is invalidity insurance (AI) alone; OASI, IC, AC, accident and occupational pension are not itemised in the capture.)"},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"employer_ssc_rate","value_num":6.4,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The page says the employer pays half of OASI/AI/IC/AC without giving the rates, which sit in linked tables that were not captured.)"},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":11.650111}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted 16 weeks is the dismissal-protection period under CO article 336c, not the 14-week paid maternity leave, and the source frames it as such)"},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"min_wage_monthly","value_num":4212.224,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"CHF","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Switzerland has no general national minimum wage; the quoted hourly rate is the mandatory sector rate for domestic economy workers)"},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seco.admin.ch/fr/faq-resiliation-du-contrat","effective_date":"2026-09-12","verified_at":"2026-09-17T01:28:01.263+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"après le temps d'essai pendant la première année de service : un mois, de la deuxième à la neuvième année de service : deux mois, [ensuite : trois mois]\" | registry:CH:notice_weeks:3c9e8e90d295 | Conversion: CO art. 335c. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 2 months = 8.7 weeks; 10y: 3 months = 13.0 weeks. Average of the three = 8.7 weeks. | Source scope: Statutory notice periods are expressed in months (1/2/3 months by seniority tier), not weeks; conversion to weeks requires an explicit assumption (e.g., 4.33 weeks/month). Applies to private-law employment contracts only, with CBA/CTT/individual contract variation permitted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seco.admin.ch/it/durata-del-lavoro-e-del-riposo","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:08.041+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Il lavoro straordinario deve essere indennizzato con un supplemento salariale del 25 %.\" | registry:CH:overtime_premium_pct:0cea997271e3 | Excluded: time off in lieu may be substituted by agreement; contracts outside the ArG follow CO article 321c | Source scope: Applies to overtime under the Labour Law (ArG); compensation may instead be given as time off if agreed, and CO Art. 321c may set different rules for contracts outside ArG scope. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"parental_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 14 calendar days -> 2.0 weeks"},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"probation_months","value_num":1,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seco.admin.ch/fr/faq-resiliation-du-contrat","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:50.958+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le premier mois des rapports de travail de duree indeterminee est considere comme temps d'essai\" | registry:CH:probation_months:3c9e8e90d295 | Ladder: the default is the first month, extendable to 3 months by written agreement | Source scope: Applies to private-law indefinite employment contracts; can be extended up to 3 months by written agreement; different rules for apprenticeship and fixed-term contracts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"public_holidays","value_num":1,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.seco.admin.ch/fr/faq-conge-et-jours-ferie","effective_date":"2026-09-12","verified_at":"2026-09-16T23:37:06.339+00:00","unit_caveat":null,"scope_caveat":"public_holidays_set_regionally","notes":"superseded value 9 (2026-01-01): 1 Aug is the only federal holiday (Const. art.110(3)); cantons may equate up to 8 more days to Sundays (ArG art.20a) = standard 9-day national baseline; actual count varies by canton (8-15) || \"Le 1er août (fête nationale) est le seul jour férié à l'échelle nationale. La loi sur le travail l'assimile au dimanche. Selon l'art. 20a de la loi sur le travail, les cantons peuvent assimiler au maximum huit autres jours fériés au dimanche.\" | registry:CH:public_holidays:c7c3aaa09307 | Excluded: Up to eight further holidays are cantonal, differ between cantons, and carry no statutory pay entitlement for hourly-paid workers. Only the national day is national. | Source scope: Only 1 August is a national holiday with statutory paid-leave protection for hourly workers; up to 8 additional holidays are cantonal and vary; hourly workers are not legally entitled to pay for these cantonal holidays. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this. || scope_caveat:public_holidays_set_regionally — public holidays are set regionally, so there is no national figure to rank and none has been invented. 1 August is the only holiday at national level (Const. art. 110(3)); ArG art. 20a lets each canton equate up to eight further days to Sundays. (EB-2103). The country is held out of the ranked index with the reason shown."},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.bsv.admin.ch/it/avs-21-it","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:10.938+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"L'eta di riferimento e uguale per gli uomini e per le donne e corrisponde a 65 anni.\" | registry:CH:retirement_age:700d274e0f78 | Ladder: transitional rules raise women born 1961-1964 from 64 to 65; fully harmonised at 65 from 2028 | Source scope: Transitional rules apply for women born 1961-1964 with gradual increase from 64 to 65; fully harmonized at 65 for both sexes from 2028. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"e023b3a7-eb17-4d56-a5c9-a0b043764a0e","iso2":"CH","iso3":"CHE","country":"Switzerland","field_key":"vat_rate","value_num":8.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.estv.admin.ch/fr/taux-de-la-tva-suisse","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:39.573+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taux normal : 8,1 % Toutes les prestations imposables qui ne sont pas soumises au taux special ou reduit sont imposables au taux normal.\" | registry:CH:vat_rate:74d8087531c5 | Reduced rates: 2.6% reduced and 3.8% special rate for accommodation | Source scope: National VAT rates; no subnational variation as VAT is federal. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d1480fcb-f10c-4c4e-9fa3-6e8d18e09f1f","iso2":"SY","iso3":"SYR","country":"Syria","field_key":"employee_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The rate belongs to Law 92/1959 with a different rate for workers under the 1961 decrees, and the registry records that current amendments are unverified.) || no_government_figure:2026-09-17 (The rate belongs to Law 92/1959 with a different rate for workers under the 1961 decrees, and the registry records that current amendments are unverified.)"},{"country_id":"d1480fcb-f10c-4c4e-9fa3-6e8d18e09f1f","iso2":"SY","iso3":"SYR","country":"Syria","field_key":"employer_ssc_rate","value_num":17.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same historical law, same reason, and a further 3% work-injury contribution sits outside the quoted figure.) || no_government_figure:2026-09-17 (Same historical law, same reason, and a further 3% work-injury contribution sits outside the quoted figure.)"},{"country_id":"d1480fcb-f10c-4c4e-9fa3-6e8d18e09f1f","iso2":"SY","iso3":"SYR","country":"Syria","field_key":"maternity_leave_weeks","value_num":17.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 120 calendar days -> 17.1 weeks"},{"country_id":"d1480fcb-f10c-4c4e-9fa3-6e8d18e09f1f","iso2":"SY","iso3":"SYR","country":"Syria","field_key":"min_wage_monthly","value_num":750000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://taminmash.sy/article/%D8%A7%D9%84%D8%B1%D8%A6%D9%8A%D8%B3-%D8%A3%D8%AD%D9%85%D8%AF-%D8%A7%D9%84%D8%B4%D8%B1%D8%B9-%D9%8A%D8%B5%D8%AF%D8%B1-%D9%85%D8%B1%D8%B3%D9%88%D9%85%D8%A7%D9%8B-%D9%8A%D9%82%D8%B6%D9%8A-%D8%A8%D8%B2%D9%8A%D8%A7%D8%AF%D8%A9-%D8%A7%D9%84%D8%B1%D9%88%D8%A7%D8%AA%D8%A8-%D9%88%D8%A7%D9%84%D8%A3%D8%AC%D9%88%D8%B1-%D9%84%D9%84%D8%B9%D8%A7%D9%85%D9%84%D9%8A%D9%86-%D8%A8%D8%A7%D9%84%D8%AF%D9%88%D9%84%D8%A9","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:22.668+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"irtafa'a al-hadd al-adna lil-ujur fi al-qita al-khass wal-ta'awuni wal-mushtarak ila 750 alf lira suriya shahriyan\" | registry:SY:min_wage_monthly:87cc3f9f565d | Currency: SYP | Pay basis: monthly | Applies to: stated in a news report of a presidential decree; workers under Law 53/2021 are excluded | Source scope: News article reporting a presidential decree figure; excludes workers under Law 53/2021; original decree/gazette text not reproduced; effective date and enactment status not independently confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d1480fcb-f10c-4c4e-9fa3-6e8d18e09f1f","iso2":"SY","iso3":"SYR","country":"Syria","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"d1480fcb-f10c-4c4e-9fa3-6e8d18e09f1f","iso2":"SY","iso3":"SYR","country":"Syria","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"d1480fcb-f10c-4c4e-9fa3-6e8d18e09f1f","iso2":"SY","iso3":"SYR","country":"Syria","field_key":"personal_income_tax_top_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://syriantax.gov.sy/?page=show_det&category_id=51&id=132&num_page=4&lang=ar","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:39.131+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"20% on the portion of net monthly income exceeding SYP 30,000\" | registry:SY:personal_income_tax_top_rate:c5e0e479ac69 | Residence basis: salary and wage income under Law 24/2003; other income categories top at 35% | Source scope: Top rate specific to salary/wage income tax brackets under Law 24/2003 instructions; other income categories (e.g., real profits) have a different top rate (35%) seen in a companion source; currentness of thresholds uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d1480fcb-f10c-4c4e-9fa3-6e8d18e09f1f","iso2":"SY","iso3":"SYR","country":"Syria","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/SY","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"d1480fcb-f10c-4c4e-9fa3-6e8d18e09f1f","iso2":"SY","iso3":"SYR","country":"Syria","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.taminat.sy/home/page/7","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:01.257+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"intiha al-khidma bi-sabab itmam al-mu'amman alayhi sinn al-sittin wal-mu'amman alayha sinn al-khamisa wal-khamsin\" | registry:SY:retirement_age:70cf2d9130c4 | Ladder: 60 for men and 55 for women, with voluntary continuation to 65 and lower ages for hazardous professions | Source scope: Pension age varies by gender (60 men/55 women) and by contribution history/occupation (hazardous professions, voluntary continuation to 65); multiple qualifying conditions apply; historical law text, current amendments not verified. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d1480fcb-f10c-4c4e-9fa3-6e8d18e09f1f","iso2":"SY","iso3":"SYR","country":"Syria","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"annual_leave_days","value_num":3,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://calcr2.mol.gov.tw/RestDays","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:15.81+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"6個月以上1年未滿者，3日。 1年以上2年未滿者，7日。 2年以上3年未滿者，10日。 3年以上5年未滿者，每年14日。 5年以上10年未滿者，每年15日。 10年以上者，每1年加給1日，加至30日為止。\" | registry:TW:annual_leave_days:aaf3ac80b3f7 | Conversion: Already days; no conversion. | Tenure ladder: The Labor Standards Act article 38 scale runs from 3 days after six months to 30 days; the entitlement at the qualifying period is the value taken. | Source scope: National statutory scale expressed in days by tenure per Labor Standards Act Article 38; applies to workers covered by that Act. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laws.mol.gov.tw/Eng/FLAWDAT0201.aspx?id=FL014930","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:23.233+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The regular working time of workers may not exceed eight hours a day nor 40 hours a week.\" | registry:TW:avg_weekly_hours:5d63cc540509 | Source scope: Directly states weekly statutory ordinary hours (40) with daily cap (8), no conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340003","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:32.981+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For a profit-seeking enterprise whose annual taxable income exceeds NT$120,000, the whole taxable income is taxed at twenty per cent\" | registry:TW:corporate_tax_rate:3a673699e66a | Conversion: twenty per cent (百分之二十) of the whole taxable income where annual taxable income exceeds TWD 120,000 | Source scope: Text in Chinese; states 20% rate for profit-seeking enterprise income tax above threshold with a half-of-excess cap for lower brackets. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"employee_ssc_rate","value_num":2.4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"employer_ssc_rate","value_num":14.59,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 5%–40% (2026)","value_jsonb":[{"to":610000,"from":0,"rate":5},{"to":1380000,"from":610001,"rate":12},{"to":2770000,"from":1380001,"rate":20},{"to":5190000,"from":2770001,"rate":30},{"to":null,"from":5190001,"rate":40}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ntbt.gov.tw/multiplehtml/1b82b380e1a34de9afd204d39b007db2","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:10.198+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"115 nian du lei jin shui lv: 1 0~610,000 x 5% 2 610,001~1,380,000 x 12% 3 1,380,001~2,770,000 x 20% 4 2,770,001~5,190,000 x 30% 5 5,190,001 yi shang x 40%\" | registry:TW:income_tax_brackets:4a7897c89e06 | Currency: TWD | Tax year: 2026 | Residence basis: resident individuals, the year 115 schedule | Source scope: Page is Chinese-language National Taxation Bureau Taipei table but gives full current progressive bracket schedule for individual income tax. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"maternity_leave_weeks","value_num":8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=N0030014&flno=15","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:20.921+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employer shall stop a female employee from working before and after childbirth and give her maternity leave of eight weeks\" | registry:TW:maternity_leave_weeks:d3305c6ecc9d | Payment: not stated in the quoted text | Source scope: Stated in weeks (8 weeks) directly matching required units; also covers miscarriage variations. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"min_wage_monthly","value_num":29500,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://english.mol.gov.tw/21004/21015/21016/21033/21232/","effective_date":"2026-01-01","verified_at":"2026-09-17T12:37:26.318+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"adjusting the minimum wage to 29,500 dollars per month\" | registry:TW:min_wage_monthly:81c0e4e94640 | Currency: TWD | Pay basis: monthly | Source scope: Both monthly (NT$29,500) and hourly (NT$196) figures given directly; no conversion needed."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"notice_weeks","value_num":3.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"overtime_premium_pct","value_num":33.33,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://laws.mol.gov.tw/Eng/FLAWDAT0201.aspx?id=FL014930","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:47.37+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the worker shall be paid, in addition to the regular hourly wage, at least an additional one-third of the regular hourly rate\" | registry:TW:overtime_premium_pct:5d63cc540509 | Conversion: an additional one-third of the regular hourly rate = a 33.33% premium | Ladder: one-third for the first 2 hours, two-thirds for the next 2, double for special extensions | Source scope: Tiered premiums: +1/3 for first 2 hrs, +2/3 for next 2 hrs, double for special extensions; additional separate rates for rest-day work. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=N0030014&flno=15","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:07.617+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employer shall grant seven days of leave to accompany a spouse to prenatal check-ups and for the birth\" | registry:TW:paternity_leave_weeks:d3305c6ecc9d | Conversion: 7 calendar days / 7 = 1 week | Applies to: covers accompanying the spouse to antenatal checks as well as the birth | Payment: not stated in the quoted text | Source scope: Entitlement stated in days (7 days) not weeks; requires unit conversion assumption to weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ntbt.gov.tw/multiplehtml/1b82b380e1a34de9afd204d39b007db2","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:43.396+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"5 5,190,001 and above x 40% - 949,100\" | registry:TW:personal_income_tax_top_rate:4a7897c89e06 | Source scope: Top bracket shown is 40% for standard progressive rates; a separate 45% top bracket existed in some prior years' tables (105-106) - current 115-year table shows 40% as top. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"public_holidays","value_num":16,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://leglobal.law/countries/taiwan/employment-law/employment-law-overview-taiwan/employment-contracts-in-taiwan/","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (Article 4 designates six memorial days as holidays, but the festivals in article 5 that also carry holidays are cut off mid-list in the capture, so no total is quotable.)"},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"severance_weeks","value_num":11.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The capture begins mid-sentence after the rate itself, so the months-per-year figure the proportional rule applies to is not in the quotable text.) || no_government_figure:2026-09-17 (The capture begins mid-sentence after the rate itself, so the months-per-year figure the proportional rule applies to is not in the quotable text.)"},{"country_id":"63c3369f-010f-4197-9094-719d882df56b","iso2":"TW","iso3":"TWN","country":"Taiwan","field_key":"vat_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-08-20","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"5% to general industries\""},{"country_id":"8c16aa4c-404f-46a3-a3df-2e30a6c619ab","iso2":"TJ","iso3":"TJK","country":"Tajikistan","field_key":"employee_ssc_rate","value_num":2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nafaka.tj/149-tarify-socialnogo-naloga.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:18.465+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"для бюджетных учреждений - 1 процента; - для других организаций - 2 процентов\" | registry:TJ:employee_ssc_rate:117de5918faf | Assessable base: Wages under the social tax; the 2% rate is the one for organisations outside the state budget, which is where a standard private employee sits. | Excluded: Budget-funded institutions are at 1%. | Source scope: Rate differentiated by budgetary vs other organizations (insured-person/employee portion). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8c16aa4c-404f-46a3-a3df-2e30a6c619ab","iso2":"TJ","iso3":"TJK","country":"Tajikistan","field_key":"employer_ssc_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nafaka.tj/149-tarify-socialnogo-naloga.html","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:19.216+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"для бюджетных учреждений - 25 процентов; - для других организаций - 20 процентов\" | registry:TJ:employer_ssc_rate:117de5918faf | Assessable base: Payroll under the social tax; the 20% rate is the one for organisations outside the state budget. | Excluded: Budget-funded institutions are at 25%. | Source scope: Rate differentiated by budgetary vs other organizations (employer/insurer portion); no other employer-size exceptions found in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8c16aa4c-404f-46a3-a3df-2e30a6c619ab","iso2":"TJ","iso3":"TJK","country":"Tajikistan","field_key":"maternity_leave_weeks","value_num":87.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 615 calendar days -> 87.9 weeks || no_government_figure:2026-09-17 (the page states the benefit is paid at full earnings for the whole leave period without stating the period's length)"},{"country_id":"8c16aa4c-404f-46a3-a3df-2e30a6c619ab","iso2":"TJ","iso3":"TJK","country":"Tajikistan","field_key":"min_wage_monthly","value_num":1000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nafaka.tj/151-ukaz-prezidenta-rt-ot-08022025-g-962.html","effective_date":"2025-09-01","verified_at":"2026-09-17T12:37:24.088+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"ustanovit minimalnyy razmer oplaty truda dlya vsekh ekonomicheskikh i sotsialnykh sfer respubliki v razmere 1000 somoni v mesyats\" | registry:TJ:min_wage_monthly:55e92777bea8 | Currency: TJS | Pay basis: monthly | Applies to: all economic and social spheres of the republic | Source scope: National presidential decree, monthly TJS figure, effective 1 September 2025, applies to all economic/social spheres."},{"country_id":"8c16aa4c-404f-46a3-a3df-2e30a6c619ab","iso2":"TJ","iso3":"TJK","country":"Tajikistan","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"8c16aa4c-404f-46a3-a3df-2e30a6c619ab","iso2":"TJ","iso3":"TJK","country":"Tajikistan","field_key":"parental_leave_weeks","value_num":78,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nafaka.tj/104-zakon-respubliki-tadzhikistan-o-gosudarstvennom-socialnom-strahovanii.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:06.456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"V sluchae predostavleniya zhenshchine otpuska po ukhodu za rebenkom do dostizheniya im vozrasta polutora let ey vyplachivaetsya ezhemesyachnoe posobie\" | registry:TJ:parental_leave_weeks:c16680283aeb | Conversion: until the child reaches one and a half years = 1.5 x 52 weeks = 78 weeks | Payment: a monthly allowance calculated from an index rather than salary | Source scope: Childcare/parental leave duration expressed as an age threshold (until child reaches 1.5 years), not directly in weeks; unit conversion assumption needed; benefit is 100% of a calculation index, not salary-based. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8c16aa4c-404f-46a3-a3df-2e30a6c619ab","iso2":"TJ","iso3":"TJK","country":"Tajikistan","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"8c16aa4c-404f-46a3-a3df-2e30a6c619ab","iso2":"TJ","iso3":"TJK","country":"Tajikistan","field_key":"retirement_age","value_num":63,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://nafaka.tj/142-pravo-na-poluchenie-pensii.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:03.362+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"strakhovaya pensiya po vozrastu naznachaetsya muzhchinam po dostizhenii 63 let, zhenshchinam po dostizhenii 58 let\" | registry:TJ:retirement_age:8be20ba6aacb | Ladder: 63 for men, 58 for women; regional and special-category exceptions exist | Source scope: General national retirement ages stated; same document lists regional (Murghab district) and special-category (disability, Chornobyl, multiple-child mothers) exceptions with differing ages. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8c16aa4c-404f-46a3-a3df-2e30a6c619ab","iso2":"TJ","iso3":"TJK","country":"Tajikistan","field_key":"severance_weeks","value_num":13,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://oagmis.oag.go.tz/portal/acts/revised/570/download","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:16.826+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employer shall grant an employee at least 28 consecutive days' leave in respect of each leave cycle, and such leave shall be inclusive of any public holiday that may fall within the period of leave.\" | registry:TZ:annual_leave_days:16b46130dede | Conversion: The Act says the 28 are consecutive and include public holidays, so they are calendar days; that is 20 working days (28 minus two weekend days per completed week). | Source scope: Quote shows pro-rata accrual formula (1 day per 13 days worked ≈ 28 days/year), but full annual entitlement figure and leave cycle definition require reading adjacent provisions. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nbs.go.tz/uploads/statistics/documents/en-1783961210-TAX%20STATISTICS_MAINLAND%20TANZANIA_REPORT%202023%20-%2024%20.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:33.393+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"2023/24 3.0 3.5 30.0 8.0 30.0 18.0\" | registry:TZ:corporate_tax_rate:1cc64d93dd7a | Applies to: the company maximum rate in the 2023/24 national tax statistics report for Mainland Tanzania | Source scope: Company maximum rate of 30.0% shown in statistics table; not the primary Income Tax Act provision, and may not reflect any subsequent Finance Act 2025/2026 amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"employee_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://oagmis.oag.go.tz/portal/acts/266/download","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:25.273+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employer's contribution at ten percent of the employee's wages; and (b) the employee's contribution at ten percent\" | registry:TZ:employee_ssc_rate:3ecf0736ea47 | Assessable base: The employee's wages under the NSSF, Social Security Laws (Amendment) Act No. 9 of 2024. | Source scope: Applies to NSSF-covered formal sector employees; document is enacted Act No.9/2024 text but currentness of rate as of research date not independently confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"employer_ssc_rate","value_num":10.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://oagmis.oag.go.tz/portal/acts/revised/570/download","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:21.553+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"an employee shall be entitled, within any leave cycle, to at least- (a) 84 days paid maternity leave\" | registry:TZ:maternity_leave_weeks:16b46130dede | Conversion: 84 calendar days / 7 = 12 weeks | Payment: paid | Ladder: additional days for multiple births or the death of the child | Source scope: Entitlement expressed in days (84 days ≈ 12 weeks); multiple births/child death provide additional days. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"min_wage_monthly","value_num":150000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"TZS","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured table gives sectoral monthly rates for 2022 with no single national figure and no confirmation against the current wage order)"},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"notice_weeks","value_num":4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://oagmis.oag.go.tz/portal/acts/revised/570/download","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:25.656+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"28 days, where the employee is employed on a monthly basis\" | registry:TZ:notice_weeks:16b46130dede | Conversion: Employment and Labour Relations Act. Days to weeks = 28 / 7 = 4.0. | Tenure ladder: 1y, 5y and 10y all 4.0 weeks. | Excluded: Daily and weekly-paid employees are on shorter periods. | Source scope: Notice period varies by pay period (daily/weekly vs monthly); only monthly-basis duration captured in quote. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"paternity_leave_weeks","value_num":0.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://oagmis.oag.go.tz/portal/acts/revised/570/download","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:08.229+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"at least 3 days paid paternity leave where- (i) the leave is taken within 7 days of the birth of a child\" | registry:TZ:paternity_leave_weeks:16b46130dede | Conversion: 3 calendar days / 7 = 0.4 weeks | Applies to: must be taken within 7 days of the birth | Payment: paid | Source scope: Entitlement expressed in days (3 days), not weeks; must be taken within 7 days of birth. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nbs.go.tz/uploads/statistics/documents/en-1783961210-TAX%20STATISTICS_MAINLAND%20TANZANIA_REPORT%202023%20-%2024%20.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:43.813+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"2023/24 3.0 3.5 30.0 8.0 30.0 18.0\" | registry:TZ:personal_income_tax_top_rate:1cc64d93dd7a | Applies to: the top individual rate in the 2023/24 national tax statistics report for Mainland Tanzania | Source scope: Statistical table shows top individual rate of 30.0% for 2023/24; not sourced directly from the Income Tax Act text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-tz/work-in-tanzania/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Overtime premium rate not stated in excerpt; annual leave is 28 consecutive days (inclusive of weekends and public holidays), not working days; probation inferred from 6-month unfair termination thres Sections consulted: https://wageindicator.org/ai/en-tz/work-in-tanzania/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-tz/work-in-tanzania/labour-law/work-and-wages/ | https://wageindicator.org/ai/en-tz/work-in-tanzania/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-tz/work-in-tanzania/labour-law/annual-leave-and-holidays/"},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/TZ","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (Section 26 sets the pay premium for working on a day specified in the Public Holidays Act. The list is in that other Act, which the capture does not carry.)"},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.psssf.go.tz/benefits/retirement-benefit","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:05.7+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"has been set out by Section 25 of the Public Service Social Security Fund Act No. 2 of 2018 to be sixty years of age\" | registry:TZ:retirement_age:03a90c0ad625 | Applies to: PSSSF public-service members, compulsory at 60 with voluntary retirement from 55; private-sector NSSF members may differ | Source scope: Applies specifically to public-service (PSSSF) members with compulsory age 60 and voluntary retirement from 55; may differ for private-sector (NSSF) employees and for occupations with statutory shorter/longer prescribed ages (e.g., Police, Prison, Fire and Rescue per LAPF amendment). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"severance_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://oagmis.oag.go.tz/portal/acts/revised/570/download","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:26.048+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"equal to 7 days' basic wage for each completed year of continuous service with that employer up to a maximum of ten years\" | registry:TZ:severance_weeks:16b46130dede | Conversion: Seven days' basic wage per completed year. Days of wage to weeks = 7 / 7 = 1.0 week a year. | Tenure ladder: 1y: 1 week; 5y: 5 weeks; 10y: 10 weeks. Average of the three = 5.3 weeks. | Excluded: Service counted is capped at ten years. | Source scope: Severance is expressed in days per year of service, capped at 10 years; requires conversion to weeks convention. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d7df81dc-107a-42b1-a48e-4073238481b1","iso2":"TZ","iso3":"TZA","country":"Tanzania","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nbs.go.tz/uploads/statistics/documents/en-1783961210-TAX%20STATISTICS_MAINLAND%20TANZANIA_REPORT%202023%20-%2024%20.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:22.64+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the maximum VAT rate remained constant at 18%\" | registry:TZ:vat_rate:1cc64d93dd7a | Applies to: Mainland Tanzania through 2023/24 per the national tax statistics report; Zanzibar may differ | Source scope: Statistical report covering Mainland Tanzania through 2023/24; Zanzibar VAT may differ; rate could have changed by Finance Act 2025/2026 which is not confirmed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"annual_leave_days","value_num":6,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mol.go.th/en/%E0%B8%AA%E0%B8%B4%E0%B8%97%E0%B8%98%E0%B8%B4%E0%B8%95%E0%B8%B2%E0%B8%A1%E0%B8%81%E0%B8%8E%E0%B8%AB%E0%B8%A1%E0%B8%B2%E0%B8%A2%E0%B9%81%E0%B8%A3%E0%B8%87%E0%B8%87%E0%B8%B2%E0%B8%99","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:09.362+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employees who work consecutive 1-year anniversary is right to stop the annual vacation at least 6 working days per year.\" | registry:TH:annual_leave_days:7f1a9b330672 | Conversion: Already working days; no conversion. The page is the ministry's own English rendering and reads roughly, but the figure and its unit are unambiguous. | Source scope: Translation quality is poor; figure is in working days, matching the required unit directly. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mol.go.th/en/%E0%B8%AA%E0%B8%B4%E0%B8%97%E0%B8%98%E0%B8%B4%E0%B8%95%E0%B8%B2%E0%B8%A1%E0%B8%81%E0%B8%8E%E0%B8%AB%E0%B8%A1%E0%B8%B2%E0%B8%A2%E0%B9%81%E0%B8%A3%E0%B8%87%E0%B8%87%E0%B8%B2%E0%B8%99","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:20.618+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Not more than 8 hours per day, and not more than 48 hours a week\" | registry:TH:avg_weekly_hours:7f1a9b330672 | Excluded: hazardous work has a lower 42-hour week | Source scope: Statutory ordinary working hours stated directly in weekly units (48 hours), with a lower 42-hour/7-hour standard for hazardous work; translation quality poor. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rd.go.th/english/6044.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:30.454+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The corporate income tax rate in Thailand is 20 % on net profit (accounting periods 2015)\" | registry:TH:corporate_tax_rate:deaca8b638a5 | Source scope: Rate explicitly tied to accounting periods 2015; current applicability should be reconfirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"employer_ssc_rate","value_num":5.2,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":150000,"min":0,"rate":0},{"max":300000,"min":150000,"rate":5},{"max":500000,"min":300000,"rate":10},{"max":750000,"min":500000,"rate":15},{"max":1000000,"min":750000,"rate":20},{"max":2000000,"min":1000000,"rate":25},{"max":5000000,"min":2000000,"rate":30},{"max":null,"min":5000000,"rate":35}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"maternity_leave_weeks","value_num":12.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mol.go.th/en/%E0%B8%AA%E0%B8%B4%E0%B8%97%E0%B8%98%E0%B8%B4%E0%B8%95%E0%B8%B2%E0%B8%A1%E0%B8%81%E0%B8%8E%E0%B8%AB%E0%B8%A1%E0%B8%B2%E0%B8%A2%E0%B9%81%E0%B8%A3%E0%B8%87%E0%B8%87%E0%B8%B2%E0%B8%99","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:17.73+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"maternity leave before and after birth, one child less than 90 days.\" | registry:TH:maternity_leave_weeks:7f1a9b330672 | Conversion: 90 calendar days / 7 = 12.9 weeks | Payment: 45 days paid | Source scope: Duration stated in days (90), not weeks; conversion policy needed; paid portion capped at 45 days separately noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"min_wage_monthly","value_num":8963,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"THB","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured English page is machine-translated to the point that the sentence reads 'notice period of less than sixty days', and whether it states the general rule or a mass-layoff rule cannot be told.) || no_government_figure:2026-09-17 (The captured English page is machine-translated to the point that the sentence reads 'notice period of less than sixty days', and whether it states the general rule or a mass-layoff rule cannot be told.)"},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mol.go.th/en/%E0%B8%AA%E0%B8%B4%E0%B8%97%E0%B8%98%E0%B8%B4%E0%B8%95%E0%B8%B2%E0%B8%A1%E0%B8%81%E0%B8%8E%E0%B8%AB%E0%B8%A1%E0%B8%B2%E0%B8%A2%E0%B9%81%E0%B8%A3%E0%B8%87%E0%B8%87%E0%B8%B2%E0%B8%99","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:45.703+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Employers must pay overtime no less. One half times the wage rate per hour based on the number.\" | registry:TH:overtime_premium_pct:7f1a9b330672 | Conversion: one and a half times the hourly wage rate = a 50% premium | Excluded: 3x for holiday overtime | Source scope: Multiple premium tiers exist (1.5x for weekday OT, 3x for holiday OT, 1x/2x for holiday work); translation quality poor requiring careful interpretation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://www.payoneer.com/resources/workforce-management/employment-laws/thailand/","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rd.go.th/english/52471.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:40.422+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Personal Income Tax Rate Corporate Tax Rate Value Added Tax 5-35% 20% 7%\" | registry:TH:personal_income_tax_top_rate:ede0a11e0d55 | Source scope: Page last updated 2014; top rate figure should be reconfirmed as current. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mol.go.th/en/%E0%B8%AA%E0%B8%B4%E0%B8%97%E0%B8%98%E0%B8%B4%E0%B8%95%E0%B8%B2%E0%B8%A1%E0%B8%81%E0%B8%8E%E0%B8%AB%E0%B8%A1%E0%B8%B2%E0%B8%A2%E0%B9%81%E0%B8%A3%E0%B8%87%E0%B8%87%E0%B8%B2%E0%B8%99","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:10.142+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"traditional holiday. - Must not be less than 13 days per year overall with the National Labor Day\" | registry:TH:public_holidays:7f1a9b330672 | Conversion: The statutory minimum number of traditional holidays an employer must give, National Labour Day included. | Source scope: This is the statutory minimum traditional/public holiday count under labour law, not a full official government bank-holiday calendar; specific dates not listed; translation quality poor. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.sso.go.th/wpr/download/download_by_pool_file/47435","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:02.924+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"such person shall be entitled to superannuation pension as from the month following the month in which he or she has reached the age of fifty-five\" | registry:TH:retirement_age:1947b69eba1c | Applies to: the Social Security old-age pension eligibility age, which is not a mandatory private-sector retirement age | Source scope: This is the age for Social Security old-age pension eligibility (55), not necessarily a mandatory statutory private-sector retirement age; scope should be distinguished from general employment retirement age rules. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"severance_weeks","value_num":27.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://ogletree.com/international-employment-update/articles/june-2019/thailand/2019-05-20/new-amendment-to-thailands-labor-protection-act-taking-effect-in-2019/","effective_date":"2019-05-05","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"EB termination-index re-verification 2026-08-02. Labour Protection Act s.118 as amended 2019: 1-3y = 90 days, 3-6y = 180 days, 6-10y = 240 days, 10-20y = 300 days, 20y+ = 400 days. At 1/5/10y = 90/180/300 days, average 190 days = 6.33 months = 27.4 weeks. Correction of the stored 31.7 weeks (World Bank 2019), which does not reconcile to the statutory schedule."},{"country_id":"1b374c79-cc8c-48b4-a847-07641749d2b6","iso2":"TH","iso3":"THA","country":"Thailand","field_key":"vat_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.rd.go.th/english/6043.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:20.194+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"4.1 General Rate Currently, the rate is 7 percent.\" | registry:TH:vat_rate:9042304afc38 | Applies to: the rate has historically been extended by royal decree; the page was last updated in 2020 | Source scope: Page last updated 2020; rate has historically been extended by decree, current validity should be reconfirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mj.gov.tl/jornal/public/docs/2012/traducao/Lei_do_Trabalho.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:10.722+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"O período de férias não pode ser inferior a 12 dias úteis.\" | registry:TL:annual_leave_days:46760c576661 | Conversion: Already dias úteis (working days); no conversion. | Source scope: Excerpt shows proportional accrual formula (1 day/month) and references a 12 working-day threshold in a truncated prior sentence; full annual entitlement figure not fully captured in excerpt. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"avg_weekly_hours","value_num":44,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mj.gov.tl/jornal/public/docs/2012/traducao/Lei_do_Trabalho.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:21.224+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"O periodo normal de trabalho nao pode ultrapassar 8 horas por dia, nem 44 horas por semana\" | registry:TL:avg_weekly_hours:46760c576661 | Excluded: public servants and the armed forces are outside the Labour Law under article 2 | Source scope: National Labour Law applies to all sectors nationwide except public servants and armed forces (Art. 2). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"corporate_tax_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mj.gov.tl/jornal/?q=node/866","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:30.862+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"No caso de uma pessoa colectiva 10%\" | registry:TL:corporate_tax_rate:2a2a89e7f99c | Source scope: This is the 2008 Lei Tributária (Tax and Duties Act) schedule; a legal entity (pessoa colectiva) rate of 10% is shown, but currentness relative to 2026 is uncertain given garbled/legacy encoding and no confirmation of amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"employer_ssc_rate","value_num":6,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://timor-leste.gov.tl/?p=18285&lang=pt","effective_date":"2016-11-14","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"Timor-Leste Regime Geral de Seguranca Social (Lei n.o 12/2016 de 14 de novembro): taxa contributiva de 10% sobre a remuneracao, cabendo 6% a entidade empregadora e 4% ao trabalhador. Covers old-age/invalidity/survivors + maternity. Rate confirmed still 6% employer / 4% employee (PwC Worldwide Tax Summaries, 2024). [verified 2026-07-04: Lei 12/2016 confirmed (ILO natlex/PwC) — 6% employer + 4% employee]"},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"income_tax_brackets","value_num":null,"value_text":"2 bands, 0%–10% (2026)","value_jsonb":[{"to":500,"from":0,"rate":0},{"to":null,"from":501,"rate":10}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://attl.gov.tl/wage-income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:08.93+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"0 - $500 0% More than $500 10% of the amount over $500\" | registry:TL:income_tax_brackets:eb19ea3f4e21 | Currency: USD | Tax year: 2026 | Residence basis: resident wage income; non-residents pay a flat 10% with no threshold | Source scope: Applies to wage income tax for residents; non-residents taxed flat 10% with no threshold, as separately stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mj.gov.tl/jornal/public/docs/2012/traducao/Lei_do_Trabalho.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:18.765+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A trabalhadora tem direito a uma licenca remunerada por maternidade pelo periodo minimo de 12 semanas\" | registry:TL:maternity_leave_weeks:46760c576661 | Applies to: private-sector workers under Lei 4/2012; public servants and the armed forces are outside it | Payment: paid | Source scope: National Labour Law (Lei n.º 4/2012) applies to all workers in private sector nationwide, excluding public servants and armed forces per Art.2. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"min_wage_monthly","value_num":115,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"USD","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/timor-leste/","effective_date":"2012-06-22","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"notice_weeks","value_num":3.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mj.gov.tl/jornal/public/docs/2012/traducao/Lei_do_Trabalho.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:20.175+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"antecedência mínima de 15 dias em relação à data de cessação do contrato caso o trabalhador tenha uma antiguidade inferior ou igual a 2 anos,\" | registry:TL:notice_weeks:46760c576661 | Conversion: Lei do Trabalho: fifteen days up to two years' service, thirty days beyond. Days to weeks = days / 7. | Tenure ladder: 1y: 15 days = 2.1 weeks; 5y: 30 days = 4.3 weeks; 10y: 4.3 weeks. Average of the three = 3.6 weeks. | Source scope: Notice period varies by seniority (15 days if ≤2 years, 30 days if >2 years); expressed in days not weeks, conversion needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mj.gov.tl/jornal/public/docs/2012/traducao/Lei_do_Trabalho.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:06.384+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"O trabalhador tem direito a uma licenca remunerada de 5 dias uteis por paternidade\" | registry:TL:paternity_leave_weeks:46760c576661 | Conversion: 5 working days / 5 working days per week = 1 week | Payment: paid | Source scope: Entitlement expressed in working days (5) not weeks; conversion policy needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"personal_income_tax_top_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://attl.gov.tl/wage-income-tax/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:41.061+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"More than $500 10% of the amount over $500\" | registry:TL:personal_income_tax_top_rate:eb19ea3f4e21 | Source scope: Top marginal rate for wage income tax is 10%; this is the only bracket above the threshold, so effectively the top rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"probation_months","value_num":1,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mj.gov.tl/jornal/public/docs/2012/traducao/Lei_do_Trabalho.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:29.326+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a duracao do periodo probatorio pode ser de ate 1 mes, salvo em relacao a trabalhadores que exercam cargos de elevada complexidade tecnica ou responsabilidade\" | registry:TL:probation_months:46760c576661 | Ladder: up to 1 month for indefinite contracts, up to 3 months for roles of high technical complexity or trust; 8 or 15 days for fixed-term contracts | Source scope: Standard probation up to 1 month for indefinite contracts, up to 3 months for high-complexity/trust roles; shorter periods (8/15 days) apply for fixed-term contracts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"public_holidays","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.mj.gov.tl/jornal/?q=node/910","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:11.107+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"São feriados nacionais com data fixa, em cada ano: a) O dia 1 de Janeiro; b) O dia 1 de Maio; c) O dia 20 de Maio; d) O dia 30 de Agosto; e) O dia 1 de Novembro; f) O dia 2 de Novembro; g) O dia 12 de Novembro; h) O dia 28 de Novembro; i) O dia 7 de Dezembro; j) O dia 8 de Dezembro; l) O dia 25 de Dezembro. 2. São feriados nacionais de data variável, em cada ano: a) A Sexta-Feira Santa; b) O Idul Fitri; c) A Festa do Corpo de Deus; d) O Idul Adha.\" | registry:TL:public_holidays:648438fa16c4 | Conversion: Eleven fixed dates plus four movable ones is 15. | Excluded: Local authorities may add local holidays; those are not national. | Source scope: Lists fixed-date national holidays (11 listed) plus 4 variable-date holidays fixed annually by ministerial despacho; law allows additional local holidays by local authorities (regional variation). This 2005 law text shows no amendments though a later feed references it as amended. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"81ff35e3-f8b5-43c8-9b5b-f5e3d07eafb4","iso2":"TL","iso3":"TLS","country":"Timor-Leste","field_key":"severance_weeks","value_num":20.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The capture carries only part of the indemnity scale, in Tetum, and the 5- and 10-year rungs are not in it.) || no_government_figure:2026-09-17 (The capture carries only part of the indemnity scale, in Tetum, and the 5- and 10-year rungs are not in it.)"},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"corporate_tax_rate","value_num":29,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://investirautogo.tg/media/lofi_2013-version_adopt%C3%A9e-29-12-12.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:30.038+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Le taux de l'impot sur les societes est fixe a 29% du benefice imposable.\" | registry:TG:corporate_tax_rate:2b7dcad87314 | Source scope: Rate stated in 2012/2013 tax code version (Art. 150); later gazette laws (2015, 2016) modify corporate tax articles but rate change not confirmed in excerpts. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"employee_ssc_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.tg/employeurs/cotisations-sociales/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:16.116+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"le travailleur cotise 4% de son salaire, soit au total 21,50% du salaire du travailleur\" | registry:TG:employee_ssc_rate:9e3a58585cf1 | Assessable base: Salaire under the CNSS general regime; the combined rate is 21.5%. | Excluded: Independent and informal workers are on different rates. | Source scope: Applies to salaried employee category; rate differs for independent/informal workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"employer_ssc_rate","value_num":17.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.tg/employeurs/cotisations-sociales/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:16.501+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"l'employeur cotise 17,50% du salaire du travailleur\" | registry:TG:employer_ssc_rate:9e3a58585cf1 | Assessable base: Salaire under the CNSS general regime. | Excluded: Independent and informal workers are on different rates. | Source scope: Applies to salaried employees under general regime; separate rates exist for independent/informal workers. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.tg/prestations/prestations-familiales-et-maternite/les-prestations-de-maternite/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:17.311+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duree du conge de maternite est de quatorze (14) semaines.\" | registry:TG:maternity_leave_weeks:0fc75adfafa5 | Payment: paid through the CNSS | Source scope: Covers duration and extension conditions (14 days before, 21 days after) for salaried women under CNSS scheme nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"min_wage_monthly","value_num":52500,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"XOF","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured arrete is from 1958 and its hourly SMIG by zone has been superseded)"},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"paternity_leave_weeks","value_num":0.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 2 calendar days -> 0.3 weeks"},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://investirautogo.tg/media/lofi_2013-version_adopt%C3%A9e-29-12-12.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:39.995+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Plus de 15 000 000 35%\" | registry:TG:personal_income_tax_top_rate:2b7dcad87314 | Source scope: Top marginal rate from 2012/2013 tax code text; possible later amendments via 2015 law not confirmed to alter this bracket. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/TG","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cnss.tg/prestations/pensions/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:02.504+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"L'assure qui atteint l'age de soixante (60) ans ou (55) ans (agents permanents de l'Etat) a droit a une pension de vieillesse normale\" | registry:TG:retirement_age:5e45cd94851b | Ladder: 60 generally and 55 for permanent state agents; early retirement with a reduction | Source scope: General retirement age is 60, with 55 for permanent state agents; early retirement options also exist with reduction. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"severance_weeks","value_num":8.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"2f6647cf-5098-4b56-a3cc-bc001e1363ed","iso2":"TG","iso3":"TGO","country":"Togo","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/dernieres-publications/depliant-otr-2020/213-depliant-la-taxe-sur-valeur-ajoutee-tva/file.html","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:19.773+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Le taux en vigueur est un taux unique de 18% applicable a toutes les activites et a tous les produits.\" | registry:TG:vat_rate:7b6506edf2b8 | Source scope: Applies nationally; based on 2020 OTR flyer referencing CGI articles. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3f9bcdc3-deb1-4212-ad95-8bb7d677976e","iso2":"TK","iso3":"TKL","country":"Tokelau","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/TK","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"76f8316d-f866-48b1-8847-84a512a3998e","iso2":"TO","iso3":"TON","country":"Tonga","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.revenue.gov.to/company-partnership-corporative-society-trust","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:31.902+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Both resident and non-residents companies pay 25% on their chargeable income.\" | registry:TO:corporate_tax_rate:7d6cd9280d40 | Excluded: a separate turnover-based small business tax applies to qualifying small traders | Source scope: National corporate income tax rate; small business tax system is a separate turnover-based scheme for qualifying small traders. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"76f8316d-f866-48b1-8847-84a512a3998e","iso2":"TO","iso3":"TON","country":"Tonga","field_key":"income_tax_brackets","value_num":null,"value_text":"5 bands, 0%–25% (2026)","value_jsonb":[{"to":12000,"from":0,"rate":0},{"to":30000,"from":12001,"rate":10},{"to":50000,"from":30001,"rate":15},{"to":70000,"from":50001,"rate":20},{"to":null,"from":70001,"rate":25}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.revenue.gov.to/individual-employee","effective_date":"2021-07-01","verified_at":"2026-09-17T12:42:09.559+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"$0 - $12,000 Nil $12,001 - $30,000 10% $30,001- $50,000 15% $50,001-$70,000 20% $70,001 and over 25%\" | registry:TO:income_tax_brackets:932d371c4d80 | Currency: TOP | Tax year: 2026 | Residence basis: resident individuals and employees (PAYE) | Source scope: Applies to resident individual/employee income tax as PAYE rates effective July 2021; national scope, no subnational variation expected."},{"country_id":"76f8316d-f866-48b1-8847-84a512a3998e","iso2":"TO","iso3":"TON","country":"Tonga","field_key":"maternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 0 calendar days -> 0.0 weeks || no_government_figure:2026-09-17 (the capture is a 2020 Bill of uncertain enactment status)"},{"country_id":"76f8316d-f866-48b1-8847-84a512a3998e","iso2":"TO","iso3":"TON","country":"Tonga","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"76f8316d-f866-48b1-8847-84a512a3998e","iso2":"TO","iso3":"TON","country":"Tonga","field_key":"personal_income_tax_top_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.revenue.gov.to/individual-employee","effective_date":"2021-07-01","verified_at":"2026-09-17T12:00:41.921+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"$70,001 and over 25%\" | registry:TO:personal_income_tax_top_rate:932d371c4d80 | Source scope: National individual income tax top marginal rate, effective July 2021 schedule."},{"country_id":"76f8316d-f866-48b1-8847-84a512a3998e","iso2":"TO","iso3":"TON","country":"Tonga","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.to/public-holidays/","effective_date":"2025-01-01","verified_at":"2026-09-16T23:51:13.993+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2025 Public Holidays New Year's Day: January 1 Good Friday: April 18 Easter Monday: April 21 ANZAC Day: April 25 Birthday of His Majesty King Tupou VI: July 4 Crown Prince Tupouto'a-'Ulukalala's Birthday: September 17 Constitution Day: November 4 Christmas Day: December 25 Boxing Day: December 26\" | registry:TO:public_holidays:b85e061aaad3 | Conversion: The Prime Minister's Office calendar lists 9 days. It is the 2025 edition, the most recent the registry holds. | Source scope: 2025 calendar list; national holidays; no explicit statement about paid leave guarantee."},{"country_id":"76f8316d-f866-48b1-8847-84a512a3998e","iso2":"TO","iso3":"TON","country":"Tonga","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.revenue.gov.to/consumption-tax-overview","effective_date":"2005-04-01","verified_at":"2026-09-17T11:50:21.015+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Consumption Tax (CT) is a tax on spending levied on the supply of most goods and services in Tonga at the rate of 15%\" | registry:TO:vat_rate:d54e73ed3f9c | Applies to: Consumption Tax, Tonga's VAT equivalent | Source scope: Tonga uses a Consumption Tax (CT) rather than a VAT label, applied nationally to most goods/services from 1 April 2005."},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.industrialcourt.org.tt/images/docs/Minimum_Wages_Act_-_Chap_88.04.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:22.438+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The normal working week shall not exceed forty hours, exclusive of meals and rest breaks.\" | registry:TT:avg_weekly_hours:5c29b4e68236 | Applies to: the Minimum Wages Order; its application to all employees is not confirmed by the capture | Source scope: Provision is within the Minimum Wages Order (national minimum wage regulation) applicable to minimum wage workers/covered categories; general applicability to all employees not fully confirmed from excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.gov.tt/corporations","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:32.327+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Corporation Tax is charged for each year of income on the chargable profits of the company arising in that year at the rate of 25%\" | registry:TT:corporate_tax_rate:081922abecd5 | Source scope: Text describes historical rate changes through 2018 (30% standard, 35% petrochemical) without confirming the currently applicable rate as of today. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"employee_ssc_rate","value_num":4.4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The National Insurance contribution is published as flat weekly dollar amounts per earnings class, not as a rate on wages; the 16.2% named in the header is the combined rate the table is built from, not an employee rate.) || no_government_figure:2026-09-17 (The National Insurance contribution is published as flat weekly dollar amounts per earnings class, not as a rate on wages; the 16.2% named in the header is the combined rate the table is built from, not an employee rate.)"},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"employer_ssc_rate","value_num":8.8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same table, same reason.) || no_government_figure:2026-09-17 (Same table, same reason.)"},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.finance.gov.tt/wp-content/uploads/2019/07/The-Maternity-Protection-Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:20.017+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"\"maternity leave\" means the fourteen weeks leave entitlement referred to in section 7(1)\" | registry:TT:maternity_leave_weeks:64ce5156c008 | Payment: not stated in the quoted text | Source scope: Text is an 'unofficial version updated to December 31st 2015' of Chapter 45:57; a 2026 amendment bill (Maternity Protection (Amendment) Bill, 2026) is pending which may add further provisions, so currentness of this exact figure should be reconfirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"min_wage_monthly","value_num":3033.33,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.tt/mediaroom/latest-news-events/491-press-release-reminder-notice-national-minimum-wage-increase","effective_date":"2019-12-01","verified_at":"2026-09-17T12:37:25.909+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"increased the National Minimum Wage from $15.00 to $17.50 per hour, effective December 01, 2019\" | registry:TT:min_wage_monthly:eb8b2092cd45 | Currency: TTD | Pay basis: hourly | Conversion: the media release itself states the monthly equivalent of TTD 17.50 per hour as TTD 3,033.33 | Source scope: Stated as hourly rate ($17.50/hr) with a mentioned monthly equivalent ($3,033.33) in the source text itself, but this is a media release from 2021 referencing a 2019 change; conversion policy for hourly-to-monthly not independently verified and rate may be outdated given later increases possible."},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"notice_weeks","value_num":6.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.industrialcourt.org.tt/images/docs/Minimum_Wages_Act_-_Chap_88.04.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:46.952+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"First four hours one and one-half times hourly rate Second four hours two times hourly rate\" | registry:TT:overtime_premium_pct:5c29b4e68236 | Conversion: one and one-half times the hourly rate for the first four hours = a 50% premium | Applies to: the Minimum Wages Order Second Schedule, which covers workers paid up to 1.5x the national minimum wage | Source scope: Overtime rates set in the Minimum Wages Order Second Schedule apply to workers receiving hourly rate up to 1.5x national minimum wage; may not universally apply to all employees regardless of pay level. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.labour.gov.tt/empowerment/labour-inspectorate/maternity-protection-in-the-workplace","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:06.8+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Is there a law that grants paternity leave to fathers? No, there is no law that states that fathers have access for paternity leave.\" | registry:TT:paternity_leave_weeks:7017430a6100 | Applies to: Trinidad and Tobago has no statutory paternity leave; a 2026 amendment bill proposes introducing it | Payment: no statutory entitlement exists | Source scope: A pending 2026 amendment bill (Maternity Protection (Amendment) Bill) proposes new paternity leave provisions, so this explicit 'no law' statement may soon be outdated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://otp.tt/trinidad-and-tobago/national-holidays-and-awards/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:14.614+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"New Year's Day - January 1st ... Shouter Baptist Liberation Day - March 30th Good Friday Easter Monday Indian Arrival Day - May 30th Corpus Christi Labour Day - June 19th African Emancipation Day - August 1st Independence Day - August 31st Republic Day - September 24th Christmas Day - December 25th Boxing Day - December 26th Divali Eid-Ul-Fitr\" | registry:TT:public_holidays:abb1122afd11 | Conversion: Fourteen national holidays. | Excluded: Carnival Monday and Tuesday are customary closures, and the page states they are not national holidays. | Source scope: Lists national holiday calendar with dates; notes Carnival Monday/Tuesday are customary but not official holidays, and some dates are variable (religious calendar-based). || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nibtt.net/benefits_09/ben_retirement_I.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:05+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"You qualify for the Retirement Benefit at any time between the ages of 60 and 65 if you are retired or at age 65 whether\" | registry:TT:retirement_age:ea51eb3854ff | Ladder: the retirement benefit may be claimed from 60 if retired, and at 65 regardless | Source scope: This defines the NIS retirement benefit qualifying age range (60-65, mandatory at 65), which is the relevant national retirement age framework; does not address any employer-specific mandatory retirement age variations. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"severance_weeks","value_num":14.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured page is the Inland Revenue's guidance on the TAX treatment of severance, not the Retrenchment and Severance Benefits Act formula.) || no_government_figure:2026-09-17 (The captured page is the Inland Revenue's guidance on the TAX treatment of severance, not the Retrenchment and Severance Benefits Act formula.)"},{"country_id":"24dbac97-1bd8-4fc1-974a-cd35f15a5e19","iso2":"TT","iso3":"TTO","country":"Trinidad and Tobago","field_key":"vat_rate","value_num":12.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ird.gov.tt/VAT","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:21.774+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"VAT is charged at a rate of 12.5%.\" | registry:TT:vat_rate:77d4aeff0471 | Source scope: None; national single VAT rate stated clearly with registration threshold context. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.finances.gov.tn/ar/lmht-amwt","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:31.495+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Corporate tax rates: general rate 25%\" | registry:TN:corporate_tax_rate:e66be121a268 | Reduced rates: 10%, 20% and 35% for specified sectors | Source scope: General corporate tax rate given with several sector-specific reduced/increased rates (10%,20%,35%); page currentness/version not dated in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"employee_ssc_rate","value_num":8.8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"employer_ssc_rate","value_num":15.45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"maternity_leave_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 30 calendar days -> 4.3 weeks"},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"min_wage_monthly","value_num":491.504,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"TND","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the captured bulletin gives daily and hourly SMIG and SMAG rates by regime with no monthly figure and no stated conversion)"},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"paternity_leave_weeks","value_num":0.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 1 calendar days -> 0.1 weeks"},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.finances.gov.tn/ar/lmht-amwt","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:41.493+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Above TND 50,000: 35%\" | registry:TN:personal_income_tax_top_rate:e66be121a268 | Source scope: Same overview page; version/currentness of the 35% top bracket not confirmed with a date. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"public_holidays","value_num":8,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/TN","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Tunisia 60"},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"severance_weeks","value_num":17.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"a12f1819-2e23-4d3b-8cd2-a2897535e41a","iso2":"TN","iso3":"TUN","country":"Tunisia","field_key":"vat_rate","value_num":19,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.finances.gov.tn/ar/lmht-amwt","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:20.602+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Tax rates: 19% general rate. 7% applies to the operations carried out\" | registry:TN:vat_rate:e66be121a268 | Reduced rates: 7% and 13% | Source scope: General VAT rate plus reduced rates (7%,13%) listed; exact effective date of these rates not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"avg_weekly_hours","value_num":45,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2024-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Labour Law 4857 Art. 63 (normal week 45h)"},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":null,"effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"employee_ssc_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The 5% quoted is the universal health insurance share alone; the long and short-term insurance branches and unemployment insurance are not in the capture.) || no_government_figure:2026-09-17 (The 5% quoted is the universal health insurance share alone; the long and short-term insurance branches and unemployment insurance are not in the capture.)"},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"employer_ssc_rate","value_num":18.52,"value_text":null,"value_jsonb":null,"unit":"percent_of_gross","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (Same page: the 7.5% health share only, without old-age, invalidity, survivors, unemployment or occupational risk.) || no_government_figure:2026-09-17 (Same page: the 7.5% health share only, without old-age, invalidity, survivors, unemployment or occupational risk.)"},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":14.284214}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2025-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.csgb.gov.tr/diabgm/en/working-life-and-social-security-in-turkiye/social-security-in-turkiye/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:19.6+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"for eight-week periods before and after birth, for each day of not working calculated by, adding another two weeks to the said eight\" | registry:TR:maternity_leave_weeks:fe849f9cbd15 | Conversion: 8 weeks before plus 8 weeks after = 16 weeks | Payment: a temporary incapacity allowance from maternity insurance | Ladder: two further weeks for multiple births | Source scope: Describes maternity insurance temporary incapacity allowance duration (paid benefit), covers standard 8+8 weeks and multiple-birth extension; currentness of underlying law version unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"min_wage_monthly","value_num":22104,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.csgb.gov.tr/en/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:25.477+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"as 22 thousand 104 Lira with an increase of 30 percent\" | registry:TR:min_wage_monthly:f9f4e2452599 | Currency: TRY | Pay basis: monthly | Applies to: stated in a ministry news announcement for 2025 rather than in a legal instrument | Source scope: News announcement of 2025 monthly minimum wage figure; no legal text; may be superseded by later announcements. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"notice_weeks","value_num":6.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"parental_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 7 calendar days -> 1.0 weeks"},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/yardim-kaynaklar/yararli-bilgiler/gelir-vergisi-tarifeleri/gelir-vergisi-tarifesi-2026.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:42.346+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"5.300.000 TL'den fazlasinin ... fazlasi % 40\" | registry:TR:personal_income_tax_top_rate:b2cd8895fbda | Tax year: 2026 | Source scope: Top marginal rate from the same 2026 official bracket table. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/TR","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.csgb.gov.tr/diabgm/en/working-life-and-social-security-in-turkiye/social-security-in-turkiye/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:04.588+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"old-age pension shall be granted provided that the individual is over 58 if the individual is woman or over 60 if the individual is man\" | registry:TR:retirement_age:fe849f9cbd15 | Ladder: 60 for men and 58 for women, rising gradually to 65 by 2048 with several transitional categories | Source scope: Age thresholds vary by insurance start date and are scheduled to rise gradually to 65 by 2048; multiple transitional categories exist. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"30c407b1-6734-4f68-81ef-7b8c05554a1f","iso2":"TR","iso3":"TUR","country":"Turkey","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-03-27","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tds.gov.tm/en/20-labor-code-of-turkmenistan","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:12.975+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The duration of annual basic leave shall be thirty calendar days per year.\" | registry:TM:annual_leave_days:db9fd30966ad | Conversion: 30 calendar days converts to 22 working days (30 minus two weekend days per completed week). | Excluded: 45 or 36 days for teachers, scientists and persons with disabilities. | Source scope: Base statutory annual leave is 30 calendar days; longer entitlements (45 or 36 days) apply to specific categories such as teachers, disabled persons, and scientists. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tds.gov.tm/en/20-labor-code-of-turkmenistan","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:21.627+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Normal working hours cannot exceed 40 hours per week\" | registry:TM:avg_weekly_hours:db9fd30966ad | Excluded: shortened hours for minors and hazardous conditions | Source scope: National statutory ordinary working hours ceiling; shortened hours apply to specific groups (minors, hazardous conditions workers). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 10% quoted is charged on the MINIMUM wage for a named category insured by a state body, not the general employee rate on ordinary wages.) || no_government_figure:2026-09-17 (The 10% quoted is charged on the MINIMUM wage for a named category insured by a state body, not the general employee rate on ordinary wages.)"},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"employer_ssc_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"min_wage_monthly","value_num":1410,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.turkmenistan.gov.tm/ru/post/85592/ukaz-prezidenta-turkmenistana-o-povyshenii-razmerov-zarabotnoj-platy-pensij-gosudarstvennyh-posobij-stipendij-studentov-i-slushatelej-v-turkmenistane","effective_date":"2025-01-01","verified_at":"2026-09-17T12:37:24.489+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Ustanovit minimalnyy razmer zarabotnoy platy po Turkmenistanu v razmere 1410 manatov\" | registry:TM:min_wage_monthly:f1fcf619b65a | Currency: TMT | Pay basis: monthly | Source scope: National monthly minimum wage set by presidential decree effective 1 Jan 2025, in monthly manat units, directly applicable."},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tds.gov.tm/en/20-labor-code-of-turkmenistan","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:21.354+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"number of employees or the list of positions (including changes in the technology of production, labor organization, reduction of the scope of work) - two months without delay\" | registry:TM:notice_weeks:db9fd30966ad | Conversion: Labour Code: two months' notice where the termination is a reduction in the number of employees, which is the redundancy ground the index scores. Months to weeks = 2 x 4.33 = 8.7. | Tenure ladder: 1y, 5y and 10y all 8.7 weeks. | Excluded: Other grounds carry two weeks or three days. | Source scope: Notice periods vary by termination ground (two months, two weeks, three days elsewhere); original units are weeks/months/days, not a single uniform weeks figure. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"overtime_premium_pct","value_num":100,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tds.gov.tm/en/20-labor-code-of-turkmenistan","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:46.335+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Overtime work is paid twice.\" | registry:TM:overtime_premium_pct:db9fd30966ad | Conversion: overtime paid twice = a 100% premium above the normal wage | Source scope: States a 2x multiplier for overtime pay generally; does not differentiate by hour thresholds beyond the general rule. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"parental_leave_weeks","value_num":156,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tds.gov.tm/en/20-labor-code-of-turkmenistan","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:07.066+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a woman has the right to unpaid leave to take care of the child until she reaches the age of three\" | registry:TM:parental_leave_weeks:db9fd30966ad | Conversion: until the child reaches three years = 3 x 52 weeks = 156 weeks | Applies to: the mother, and extendable to the father or guardian | Payment: unpaid | Source scope: Entitlement duration expressed as 'until child reaches age three' (unpaid), not in weeks; conversion to weeks not performed here; also extendable to father/guardian. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tds.gov.tm/en/20-labor-code-of-turkmenistan","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:29.739+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The probationary period shall not exceed three months\" | registry:TM:probation_months:db9fd30966ad | Excluded: six months for heads of enterprises, their deputies and chief accountants | Source scope: Standard cap three months; six months applies to specified senior roles (heads of enterprises, deputies, chief accountants). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"public_holidays","value_num":10,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tds.gov.tm/en/20-labor-code-of-turkmenistan","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:13.396+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Businesses, organizations and institutions are not allowed to work on the following public holidays and memorial days: 1) New Year - January 1; 2) International Women's Day - March 8; 3) National Spring Festival - March 21-22; 4) Day of the Constitution of Turkmenistan and the National Flag of Turkmenistan - May 18; 5) Independence Day of Turkmenistan - September 27; 6) Memorial Day - October 6; 7) International Neutrality Day - December 12; 8) Gurban Bayram; 9) Fasting holiday\" | registry:TM:public_holidays:db9fd30966ad | Conversion: Days counted, not entries: the Spring Festival is two days, so the nine entries are 10 days. | Source scope: National list of non-working public holidays and memorial days under Labor Code Article 81; some dates (religious holidays) vary yearly by presidential decree; a supplementary decree may shift specific weekend days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"eb50558e-c589-4482-a4f5-ea5a420f0d2b","iso2":"TM","iso3":"TKM","country":"Turkmenistan","field_key":"retirement_age","value_num":62,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tds.gov.tm/en/20-labor-code-of-turkmenistan","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:03.987+00:00","unit_caveat":null,"scope_caveat":"quoted_in_survivor_provision","notes":"\"those who have reached retirement age without dependents by law: men - 62 years old, women - 57 years old\" | registry:TM:retirement_age:db9fd30966ad | Ladder: 62 for men, 57 for women | Source scope: Stated in context of survivor/dependent compensation eligibility rather than a dedicated pension-age article; should be cross-checked against Social Security/Pension Insurance Code for the general standard retirement age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae06f1e1-3ebd-492c-b4e1-2bee850c3fdf","iso2":"TC","iso3":"TCA","country":"Turks and Caicos Islands","field_key":"annual_leave_days","value_num":10,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.tc/labourtribunal/faqs","effective_date":"2026-09-12","verified_at":"2026-09-16T23:50:08.391+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Vacations (2 weeks or more).\" | registry:TC:annual_leave_days:fd8540c7cc2a | Conversion: Two weeks on a five-day week is 10 working days. | Source scope: Entitlement expressed in weeks (2 weeks minimum), not days; conversion policy needed; sourced from checklist summary not primary ordinance text. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ae06f1e1-3ebd-492c-b4e1-2bee850c3fdf","iso2":"TC","iso3":"TCA","country":"Turks and Caicos Islands","field_key":"avg_weekly_hours","value_num":44,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.tc/labourtribunal/faqs","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:20.008+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Hours of work (44 or less - overtime).\" | registry:TC:avg_weekly_hours:fd8540c7cc2a | Applies to: stated in a labour tribunal checklist summarising the Employment Ordinance, not the Ordinance text | Source scope: Sourced from a checklist summary of the Employment Ordinance, not the primary statutory text; currency of this figure unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae06f1e1-3ebd-492c-b4e1-2bee850c3fdf","iso2":"TC","iso3":"TCA","country":"Turks and Caicos Islands","field_key":"employee_ssc_rate","value_num":5.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tcinib.tc/contribution-rates/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:14.717+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employer share: 6.5% of insurable earnings Employee share: 5.5% of insurable earnings\" | registry:TC:employee_ssc_rate:3a75ad53c6f0 | Assessable base: Insurable earnings under the National Insurance Board. | Excluded: A 2026 amendment to the Contributions Regulations appears in the change feed and may supersede this. | Source scope: National-level rate but a 2026 amendment to National Insurance (Contributions) Regulations 2026 appears in the change feed; current rate may have changed since page publication. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae06f1e1-3ebd-492c-b4e1-2bee850c3fdf","iso2":"TC","iso3":"TCA","country":"Turks and Caicos Islands","field_key":"employer_ssc_rate","value_num":6.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tcinib.tc/contribution-rates/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:15.103+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employer share: 6.5% of insurable earnings Employee share: 5.5% of insurable earnings\" | registry:TC:employer_ssc_rate:3a75ad53c6f0 | Assessable base: Insurable earnings under the National Insurance Board. | Excluded: A 2026 amendment may supersede this. | Source scope: National-level rate but a 2026 amendment to National Insurance (Contributions) Regulations 2026 appears in the change feed; current rate may have changed since page publication. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae06f1e1-3ebd-492c-b4e1-2bee850c3fdf","iso2":"TC","iso3":"TCA","country":"Turks and Caicos Islands","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.tcinib.tc/benefits/maternity-benefit/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:16.898+00:00","unit_caveat":null,"scope_caveat":"benefit_duration_not_leave_entitlement","notes":"\"Allowance Duration 14 weeks (5 before + 1 delivery + 6 after)\" | registry:TC:maternity_leave_weeks:2aacac50f7dc | Payment: the NIB maternity allowance | Excluded: the same document states a total benefit period of up to 17 weeks elsewhere | Source scope: This is the NIB maternity benefit (insurance allowance) duration, not necessarily the statutory employer-granted maternity leave entitlement under the Employment Ordinance; document also states total benefit period up to 17 weeks elsewhere, an internal inconsistency to flag. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae06f1e1-3ebd-492c-b4e1-2bee850c3fdf","iso2":"TC","iso3":"TCA","country":"Turks and Caicos Islands","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/TC","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The capture is the 2025 subsidiary legislation index, which lists individual holiday orders by number. No consolidated calendar is in it.)"},{"country_id":"ae06f1e1-3ebd-492c-b4e1-2bee850c3fdf","iso2":"TC","iso3":"TCA","country":"Turks and Caicos Islands","field_key":"retirement_age","value_num":65,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.tc/mof/national-insurance-board/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:02.105+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"coverage applies to persons gainfully employed in the Turks & Caicos Islands between the ages of 16 and 65\" | registry:TC:retirement_age:2174b45e61bb | Applies to: the upper bound of the National Insurance coverage age range; the page does not label 65 the statutory retirement age | Source scope: States age range for NI coverage (implying retirement/pension age of 65) but does not explicitly label 65 as the statutory retirement age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ae06f1e1-3ebd-492c-b4e1-2bee850c3fdf","iso2":"TC","iso3":"TCA","country":"Turks and Caicos Islands","field_key":"severance_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.tc/pressoffice/latest/urgent-public-notice-lay-off-and-short-time-severance-pay","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:15.721+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Severance pay shall be paid at the rate of two weeks' basic wage (based on the latest basic wage) for each year of service\" | registry:TC:severance_weeks:92e7bb74e9a6 | Conversion: Already in weeks of basic wage. | Tenure ladder: 1y: 0 weeks (eligibility requires two years' continuous employment, stated on the same page); 5y: 10 weeks; 10y: 20 weeks. Average of the three = 10.0 weeks. | Excluded: The notice is dated 2020 and the registry records the Employment Order provisions as not re-verified. | Source scope: Rate expressed as 2 weeks per year of service, contingent on 2+ years continuous employment; document dated 2020, currentness of Employment Order provisions not independently reverified. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ad993eda-fb3b-439e-a0fa-ca31dfc2e7a9","iso2":"TV","iso3":"TUV","country":"Tuvalu","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/2017/2017-0014/2017-0014_2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:15.019+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For each completed year of continuous service with the same employer, an employee is entitled to a minimum of 12 days paid annual leave for days the employee would otherwise work\" | registry:TV:annual_leave_days:ebeb8f082eb9 | Conversion: The Act counts only days the employee would otherwise work, so these are working days. | Source scope: Rate expressed in days per completed year of continuous service; pro rata after six months; public holidays not counted against entitlement. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ad993eda-fb3b-439e-a0fa-ca31dfc2e7a9","iso2":"TV","iso3":"TUV","country":"Tuvalu","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/2017/2017-0014/2017-0014_2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:22.834+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"An employer must not request or require an employee to work more than 40 hours in a week, unless the additional hours are reasonable\" | registry:TV:avg_weekly_hours:ebeb8f082eb9 | Applies to: Labour and Employment Relations Act 2022 revised edition | Source scope: Statutory maximum ordinary weekly hours under Labour and Employment Relations Act 2022 revised edition; applies to employees generally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ad993eda-fb3b-439e-a0fa-ca31dfc2e7a9","iso2":"TV","iso3":"TUV","country":"Tuvalu","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/2017/2017-0014/2017-0014_2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:20.44+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"shall be entitled to leave from work for 12 weeks to be taken around the time of the birth of that child\" | registry:TV:maternity_leave_weeks:ebeb8f082eb9 | Applies to: Labour and Employment Relations Act 2022 revised edition | Payment: not stated in the quoted text | Source scope: National statutory rule under Labour and Employment Relations Act 2022 revised edition, applies to female employees generally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ad993eda-fb3b-439e-a0fa-ca31dfc2e7a9","iso2":"TV","iso3":"TUV","country":"Tuvalu","field_key":"paternity_leave_weeks","value_num":1.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/2017/2017-0014/2017-0014_2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:07.22+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the male spouse of a woman who gives birth to or adopts a child, shall be entitled to 10 days paternity leave\" | registry:TV:paternity_leave_weeks:ebeb8f082eb9 | Conversion: 10 calendar days / 7 = 1.4 weeks | Payment: not stated in the quoted text | Source scope: Entitlement expressed in days (10 days), not weeks; unit conversion to weeks not performed here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ad993eda-fb3b-439e-a0fa-ca31dfc2e7a9","iso2":"TV","iso3":"TUV","country":"Tuvalu","field_key":"personal_income_tax_top_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:42.981+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Taxable income of an individual, exceeding fourteen thousand dollars 30%\" | registry:TV:personal_income_tax_top_rate:77bc3b29ff62 | Source scope: Top marginal individual rate per 2022 revised Income Tax Act Schedule 6. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ad993eda-fb3b-439e-a0fa-ca31dfc2e7a9","iso2":"TV","iso3":"TUV","country":"Tuvalu","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1937/1937-0005/1937-0005_1.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:15.411+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"SCHEDULE (Section 2 (1)) New Year's Day 1st January Good Friday As appointed Easter Monday As appointed Commonwealth Day 2nd Monday in March Te Aso o te Tala Lei (Gospel Day) the Monday following the second Sunday in May The day appointed for the celebration of the Anniversary of the Birthday of the Sovereign National Children's Day 1st Monday in August Tuvalu Day 1st October and 2nd October Christmas Day 25th December Boxing Day 26th December\" | registry:TV:public_holidays:14aae2909979 | Conversion: Days counted, not entries: Tuvalu Day is two, so the ten entries are 11 days. | Source scope: National public holidays schedule kept as holidays in public offices under the Public Holidays Act; paid-leave obligation for private-sector workers governed separately; edition is 2008 revised, later amendments possible. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"ad993eda-fb3b-439e-a0fa-ca31dfc2e7a9","iso2":"TV","iso3":"TUV","country":"Tuvalu","field_key":"vat_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://finance.gov.tv/wp-content/uploads/2022/05/Whole-of-Government-Financial-Statements-2017.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:22.236+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Tuvalu Consumption Tax - A tax on goods and services set at a rate of 7% of the value of the good or service.\" | registry:TV:vat_rate:a1abe5c00a14 | Applies to: stated in the 2017 whole-of-government financial statements, not in the Consumption Tax Act | Source scope: Sourced from a 2017 financial statement describing the Consumption Tax rate; rate current as of 2017 accounting period, not verified against the Consumption Tax Act 2008 or later amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"annual_leave_days","value_num":21,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bills.parliament.ug/attachments/Laws%20of%20Uganda%20(Acts)%20-%20THE%20EMPLOYMENT%20ACT,%202006.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:18.204+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a holiday with full pay at the rate of seven days in respect of each period of a continuous four months' service\" | registry:UG:annual_leave_days:05392f086bad | Conversion: Seven days per four months of continuous service is 21 days over twelve months. | Source scope: Entitlement expressed as 7 days per 4 months of continuous service, requiring conversion/assumption to an annual day count (approx. 21 days/year); document currentness relative to amendments not confirmed. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bills.parliament.ug/attachments/Laws%20of%20Uganda%20(Acts)%20-%20THE%20EMPLOYMENT%20ACT,%202006.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:23.849+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"in all establishments, the maximum working hours for employees shall be forty eight hours per week\" | registry:UG:avg_weekly_hours:05392f086bad | Source scope: Statutory maximum ordinary working hours (48/week) stated directly in weekly units; some flexibility clauses allow agreed variations; currentness of this Act version relative to any later amendments is unverified. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-01-12","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nssfug.org/savings-digest/the-case-for-increasing-social-security-contributions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:26.438+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employer deducts 5% from the employee's total gross monthly wage and adds 10% of the total gross monthly wage\" | registry:UG:employee_ssc_rate:c17ea1771f44 | Assessable base: Total gross monthly wage under the NSSF; the combined rate is 15%. | Excluded: The page is the Fund's own publication rather than the NSSF Act text. | Source scope: Editorial/blog article citing the rate; primary source is the NSSF Act, not directly quoted with the rate here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"employer_ssc_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.nssfug.org/savings-digest/the-case-for-increasing-social-security-contributions/","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:26.838+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employer deducts 5% from the employee's total gross monthly wage and adds 10% of the total gross monthly wage\" | registry:UG:employer_ssc_rate:c17ea1771f44 | Assessable base: Total gross monthly wage under the NSSF. | Excluded: The page is the Fund's own publication rather than the NSSF Act text. | Source scope: Editorial/blog article citing the 15% total NSSF rate (10% employer, 5% employee); not the primary legal text (NSSF Act) itself. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bills.parliament.ug/attachments/Laws%20of%20Uganda%20(Acts)%20-%20THE%20EMPLOYMENT%20ACT,%202006.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:22.399+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"A female employee shall, as a consequence of pregnancy, have the right to a period of sixty working days leave from work on full wages\" | registry:UG:maternity_leave_weeks:05392f086bad | Conversion: 60 working days / 5 working days per week = 12 weeks | Payment: full wages | Source scope: Entitlement expressed in working days (60), not weeks; conversion assumption needed for weeks unit; currentness of Act version not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"min_wage_monthly","value_num":6000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"UGX","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/uganda/","effective_date":"1984-01-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"notice_weeks","value_num":7.9,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bills.parliament.ug/attachments/Laws%20of%20Uganda%20(Acts)%20-%20THE%20EMPLOYMENT%20ACT,%202006.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:27.23+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The notice required to be given by an employer or employee under this section shall be- not less than two weeks, where the employee has been employed for a period of more than six months but less than one year; not less than one month, where the employee has been employed for a period of more than twelve months, but less than five years; not less than two months, where the employee has been employed for period of five but less than ten years; and not less than three months where the service is ten years or more.\" | registry:UG:notice_weeks:05392f086bad | Conversion: Employment Act 2006. Months to weeks = months x 4.33. | Tenure ladder: 1y: 2 weeks (the one-month tier starts above twelve months); 5y: 2 months = 8.7 weeks; 10y: 3 months = 13.0 weeks. Average of the three = 7.9 weeks. | Source scope: Notice periods vary by length of service (tiered: 2 weeks, 1 month, and longer for longer service); full tier table only partially visible in excerpt. Document is the Employment Act 2006 as hosted on a parliament bill-tracker site; currentness of this specific copy should be verified against the gazetted/current consolidated Act. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"paternity_leave_weeks","value_num":0.8,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bills.parliament.ug/attachments/Laws%20of%20Uganda%20(Acts)%20-%20THE%20EMPLOYMENT%20ACT,%202006.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:09.042+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"right to a period of four working days' leave from work yearly herein referred to as paternity leave\" | registry:UG:paternity_leave_weeks:05392f086bad | Conversion: 4 working days a year / 5 working days per week = 0.8 weeks | Payment: not stated in the quoted text | Source scope: Entitlement stated in working days (4 days/year), not weeks; conversion to weeks not computed here; currentness of this consolidated Act version vs latest amendments uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-01-12","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bills.parliament.ug/attachments/Laws%20of%20Uganda%20(Acts)%20-%20THE%20EMPLOYMENT%20ACT,%202006.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:30.578+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"The maximum length of a probationary period is six months, but it may be extended for a further period of not more than six months\" | registry:UG:probation_months:05392f086bad | Excluded: extendable by a further 6 months | Source scope: Maximum probationary period stated (6 months, extendable by 6 months); document currentness relative to any amendments not confirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vicepresident.go.ug/national-events-and-calender/","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:18.81+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"This is a list of public holidays in Uganda. January 1: New Year's Day January 26: Liberation Day March 8: International Women's Day April 6: Good Friday April 9: Easter Monday May 1: Labour Day June 3: Martyr's Day June 9: National Heroes Day Date variable: Eid al-Fitr October 9: Independence Day Date variable: Eid al-Adha December 25: Christmas Day December 26: Boxing Day\" | registry:UG:public_holidays:a64923747871 | Conversion: The list names 13 days, two of them movable. | Source scope: Lists national holiday calendar dates; does not state whether employers must grant paid leave for all listed days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"retirement_age","value_num":55,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.nssfug.org/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:06.118+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Paid to all contributing members who have reached the retirement age of 55 whether in active employment or not.\" | registry:UG:retirement_age:2f61e4e001dc | Applies to: the NSSF age benefit payout age, not a universal statutory retirement age | Source scope: States NSSF age-benefit eligibility age of 55, which is the provident fund payout age, not necessarily a universal statutory retirement age for all employment. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The Employment Act says in terms that the calculation of severance pay is negotiable between employer and workers. There is an entitlement but no statutory figure.)"},{"country_id":"2ed42aa5-ec4e-4be3-be0c-51d3e64cfa99","iso2":"UG","iso3":"UGA","country":"Uganda","field_key":"vat_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-01-12","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"corporate_tax_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-06-30","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. Source text: \"General tax rate: 18%; Financial institutions (except insurance companies) for periods starting 1 January 2025: 25%; Banks (for 2026): 50%\""},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"employee_ssc_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"employer_ssc_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-07-05T05:18:26.7451+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. [EB-838 PwC verify 2026-07-05: corroborated by PwC Worldwide Tax Summaries — employer Unified Social Contribution 22%. Confidence raised to high (dual-sourced ISSA + PwC).]"},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tax.gov.ua/en/mass-media/news/928138.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:21.982+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"paid leave in connection with pregnancy and childbirth (70 days before and 56 days after the childbirth)\" | registry:UA:maternity_leave_weeks:f7919a0f7859 | Conversion: 70 days before plus 56 after = 126 calendar days / 7 = 18 weeks | Payment: paid through mandatory state social insurance | Source scope: Duration given in days (70+56), not weeks; sourced from a press/news article rather than the underlying Labour Code or Law on Mandatory State Social Insurance provision; currentness of the article (2025) uncertain relative to any subsequent amendments. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"min_wage_monthly","value_num":8647,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"UAH","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/ukraine/","effective_date":"2026-01-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"parental_leave_weeks","value_num":156,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tax.gov.ua/en/mass-media/news/928138.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:08.235+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"leave to care for a child (up to 3 or 6 years)\" | registry:UA:parental_leave_weeks:f7919a0f7859 | Conversion: up to 3 years x 52 weeks = 156 weeks | Applies to: stated in a State Tax Service news item rather than the Labour Code; up to 6 years in defined cases | Payment: the capture does not distinguish the paid from the unpaid period | Source scope: Duration expressed in years, not weeks; sourced from a news article rather than the Labour Code provision; does not distinguish paid vs unpaid periods. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://tax.gov.ua/en/mass-media/news/928138.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:08.635+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"one-time paid leave upon the birth of a child (up to 14 days for father or other relatives caring for the child)\" | registry:UA:paternity_leave_weeks:f7919a0f7859 | Conversion: up to 14 calendar days / 7 = 2 weeks | Applies to: available to the father or another relative caring for the child | Payment: paid, one-time | Source scope: Duration in days, not weeks; entitlement can also go to 'other relatives' not exclusively father, so eligibility scope is broader than a pure paternity leave; sourced from a news article, not statute text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"personal_income_tax_top_rate","value_num":18,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-06-30","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/UA","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The rada calendar mixes official state holidays with professional, religious and memorial days, and the registry scope records only some are non-working. The capture carries no separable count.)"},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Europe 2018 — Ukraine 60 (unisex)"},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"severance_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"c5cc25ac-96ff-4057-899e-2bbf494d0f2b","iso2":"UA","iso3":"UKR","country":"Ukraine","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-06-30","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://uaelegislation.gov.ae/ar/legislations/1541/download","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:51.434+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"يستحق العامل إجازة سنوية بأجر كامل لا تقل عن: أ. ثلاثين يوماً عن كل سنة من سنوات خدمته الممتدة\" | registry:AE:annual_leave_days:4c5a721869c4 | Conversion: Thirty calendar days per year of service converts to 22 working days (30 − 2 weekend days per completed week). | Tenure ladder: Two days per month for service over six months and under a year; the full-year entitlement is the value taken. | Source scope: Excerpt confirms annual leave entitlement exists and covers part-time and full-time workers with leave paid, but the specific day count (commonly 30 days/2 days per month cited elsewhere in the law) is not captured in this excerpt; entitlement formula for part-time is proportional to hours worked. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://uaelegislation.gov.ae/ar/legislations/1541/download","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:17.448+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The maximum ordinary working hours for workers are eight (8) hours a day or forty-eight (48) hours a week.\" | registry:AE:avg_weekly_hours:4c5a721869c4 | Applies to: private-sector workers; the Cabinet may adjust for specific sectors | Source scope: States statutory maximum ordinary hours directly as 8 hours/day or 48 hours/week; Cabinet may adjust for specific sectors/categories per same article. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"corporate_tax_rate","value_num":9,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-03-12","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the quoted text gives only the 0% band on taxable income up to AED 375,000; the 9% standard rate above that threshold is not in the quoted sentence)"},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"employee_ssc_rate","value_num":11,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:53.434+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The monthly contribution of the insured is 26 per cent of the pensionable salary. The insured employee pays 11 per cent and the employer pays 15 per cent.\" | registry:AE:employee_ssc_rate:5c2e73e3ea63 | Assessable base: Pensionable (deductible) salary under the GPSSA federal scheme, capped at AED 100,000 a month for individuals entering the job market under the 2023 law. | Excluded: Applies to UAE nationals only. Expatriate employees are outside social insurance entirely and receive end-of-service gratuity instead. | Source scope: Applies only to UAE national employees under GPSSA federal scheme; expatriates are not covered by this contribution system. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"employer_ssc_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:54.046+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The insured employee pays 11 per cent and the employer pays 15 per cent.\" | registry:AE:employer_ssc_rate:5c2e73e3ea63 | Assessable base: Pensionable (deductible) salary under the GPSSA federal scheme, capped at AED 100,000 a month for new entrants under the 2023 law. | Components: Employer 15% of a 26% total. | Excluded: For insured citizens in the private sector the government pays 2.5 percentage points on the employer's behalf where the pensionable salary is below AED 20,000. Abu Dhabi and Sharjah local schemes are outside this federal rate. | Source scope: Applies only to UAE national employees under GPSSA federal pension scheme (excludes Abu Dhabi and Sharjah local government); does not cover expatriate employees who instead get end-of-service gratuity, not social insurance contributions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":null,"min":0,"rate":0}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"maternity_leave_weeks","value_num":8.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:04:22.222521+00:00","unit_caveat":null,"scope_caveat":null,"notes":"60 calendar days: 45 at full pay + 15 at half pay; optional +30 unpaid for illness/complications. || no_government_figure:2026-09-17 (the capture is the federal government HR page (90 days for federal employees under Decree-Law 49/2022); the private-sector entitlement is not quoted)"},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/terminating-employment-contracts","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:54.664+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a written notification is given to the other party and the contract continues to be executed during the notice period, which must not be less than 30 days and not exceed 90 days\" | registry:AE:notice_weeks:dfc3b9d15ab2 | Conversion: Statutory minimum 30 days (Federal Decree-Law 33 of 2021). Days to weeks = 30 / 7 = 4.3. | Tenure ladder: Flat: the minimum does not vary with tenure, so 1y, 5y and 10y are all 4.3 weeks. | Excluded: The 90-day figure is the contractual maximum, not an entitlement. | Source scope: Notice period stated in days (30-90 days) rather than weeks; applies to UAE private sector employment relationships under Federal Decree Law No. 33 of 2021. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://uaelegislation.gov.ae/ar/legislations/1541/download","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:00.926+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"plus an increase of not less than twenty-five per cent (25%) of that wage\" | registry:AE:overtime_premium_pct:4c5a721869c4 | Excluded: 50% for overtime between 22:00 and 04:00 and for rest-day work | Source scope: 25% premium applies to ordinary daytime overtime; a higher 50% premium applies for night-time overtime (10pm-4am) and rest-day work, per same excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"parental_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://uaelegislation.gov.ae/ar/legislations/1541/download","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:39.516+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A parental leave of five (5) working days, for the worker (whether the father or the mother) who has a newborn\" | registry:AE:parental_leave_weeks:4c5a721869c4 | Conversion: 5 working days / 5 working days per week = 1 week | Applies to: either parent, usable within 6 months of the birth | Payment: not stated in the quoted text | Source scope: 5 working days entitlement, usable within 6 months from birth, available to either parent; original unit is days not weeks. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"paternity_leave_weeks","value_num":0.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the quoted provision is the 5-working-day parental leave available to either parent, already recorded as parental_leave_weeks; no distinct paternity entitlement is quoted and writing it here would count the same leave twice)"},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"probation_months","value_num":6,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://uaelegislation.gov.ae/ar/legislations/1541/download","effective_date":"2026-09-12","verified_at":"2026-09-17T12:18:42.22+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The employer may appoint the worker under a probationary period not exceeding six (6) months from the date of commencement of work\" | registry:AE:probation_months:4c5a721869c4 | Applies to: private-sector employees under article 9 of the Federal Labour Law | Source scope: Federal Labour Law provision (Article 9); applies nationally to private-sector employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://u.ae/en/information-and-services/public-holidays-and-religious-affairs/public-holidays","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:52.059+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Gregorian New Year - 1 January Eid Al Fitr* - from 1 to 3 Shawwal (4 days)** Arafah Day* - 9 Thu Al Hijjah Eid Al Adha* (Feast of Sacrifice) - From 10 to 12 Thu Al Hijjah (3 days) Hijri New Year* (Islamic New Year) - 1 Muharram Prophet Mohammed's birthday* - 12 Rabi' Awwal National Day - 2 and 3 December (2 days).\" | registry:AE:public_holidays:89335502c3ca | Conversion: Days counted, not occasions: 1 + 4 + 1 + 3 + 1 + 1 + 2 = 13. | Source scope: National calendar applicable to both public and private sectors; some Islamic holiday dates vary by moon sighting. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2023-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"UAE GPSSA, Federal Decree-Law 57/2023 — pensionable age 60 (nationals) || no_government_figure:2026-09-17 (the capture is the 1999 pension law covering UAE nationals under the GPSSA scheme only; Federal Decree-Law 57/2023 revised the conditions and is not in this capture)"},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"severance_weeks","value_num":18.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://uaelegislation.gov.ae/ar/legislations/1541/download","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:55.058+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"أجر ( 21 ) واحد وعشرين يوم عن كل سنة من سنوات الخدمة الخمس األولى. ب . أج ر ( 30 ) ثالثين يوم عن كل سنة من سنوات الخدمة التالية\" | registry:AE:severance_weeks:4c5a721869c4 | Conversion: End-of-service gratuity: 21 days' wage for each of the first five years of service, 30 days' wage for each year after that. Days of wage to weeks = days / 7. | Tenure ladder: 1y: 21 days = 3.0 weeks; 5y: 105 days = 15.0 weeks; 10y: 105 + 150 = 255 days = 36.4 weeks. Average of the three = 18.1 weeks. | Excluded: Applies to expatriate full-time private-sector workers; UAE nationals are covered by GPSSA pension instead. | Source scope: Severance (end-of-service gratuity) expressed in days of wage per year of service (21 days for first 5 years, 30 days thereafter) for foreign/expatriate full-time workers; not in weeks and applies only to expatriate private sector employees, not UAE nationals (who have pension coverage instead). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"50dd61e3-f870-420d-a2ab-ef338be4b1d0","iso2":"AE","iso3":"ARE","country":"United Arab Emirates","field_key":"vat_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://u.ae/ar/information-and-services/finance-and-investment/taxation/vat/valueaddedtaxvat","effective_date":"2018-01-01","verified_at":"2026-09-17T11:49:30.533+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"VAT was introduced in the UAE on 1 January 2018, an indirect tax at a rate of 5%\" | registry:AE:vat_rate:37bb100c0649 | Excluded: Designated Free Zones are treated as outside the UAE for VAT | Source scope: Applies nationally to UAE except Designated Free Zones treated as outside UAE for VAT purposes."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"annual_leave_days","value_num":28,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/holiday-entitlement-rights","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:55.299+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Most workers who work a 5-day week must receive at least 28 days' paid annual leave a year. This is the equivalent of 5.6 weeks of holiday.\" | registry:GB:annual_leave_days:a60f737bcf5f | Conversion: Already stated in working days for a five-day week; no conversion. | Source scope: Entitlement expressed as 5.6 weeks capped at 28 days for 5-day-week workers; part-time/irregular-hours workers calculated pro rata; bank holidays may be included within this entitlement. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/maximum-weekly-working-hours","effective_date":"2026-09-12","verified_at":"2026-09-17T12:05:40.339+00:00","unit_caveat":null,"scope_caveat":"statutory_maximum_not_ordinary","notes":"\"You cannot work more than 48 hours a week on average - normally averaged over 17 weeks.\" | registry:GB:avg_weekly_hours:b62cce16de69 | Excluded: an individual opt-out is available; under-18s are capped at 40 hours | Source scope: This is a statutory maximum (opt-out available), not a standard/ordinary hours figure; under-18s capped at 40 hours/week; several occupational exceptions listed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/corporation-tax-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:54:55.158+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The Corporation Tax rate for company profits is 25%\" | registry:GB:corporate_tax_rate:3bfa484f161e | Reduced rates: 19% small profits rate below GBP 50,000 with marginal relief to GBP 250,000 | Source scope: Small profits rate of 19% applies below £50,000 with marginal relief between £50,000-£250,000; ring fence profits have separate rates. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"employee_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/national-insurance-rates-letters","effective_date":"2026-09-12","verified_at":"2026-09-17T00:51:59.933+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"A 0% 8% 2% B 0% 1.85% 2%\" | registry:GB:employee_ssc_rate:3fb52a37691f | Assessable base: Primary Class 1 National Insurance, category letter A (the standard letter). 8% on weekly earnings from £96 to £967 (£417 to £4,189 a month), 2% above £967 a week. Nothing below the primary threshold. | Excluded: Other category letters (B, C, H, M, V, Z) carry different rates; the 2% band above the upper earnings limit is not the rate on ordinary wages. | Source scope: Rates vary by category letter and earnings band; standard category A is 8% then 2% above upper earnings limit. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"employer_ssc_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/national-insurance-rates-letters","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:00.348+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Category letter £96 to £481 (£417 to £2,083 a month) £481.01 to £967 (£2,083.01 to £4,189 a month) Over £967 a week (£4,189 a month)\" | registry:GB:employer_ssc_rate:3fb52a37691f | Assessable base: Secondary Class 1 National Insurance, category letter A: 15% on all earnings above the secondary threshold of £96 a week, with no upper limit. | Excluded: The Apprenticeship Levy and the Employment Allowance are outside the contribution rate. | Source scope: Rates vary by NI category letter and earnings band; table gives category A standard rate 15% above secondary threshold. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"income_tax_brackets","value_num":null,"value_text":"4 bands, 0%–45% (2026-27)","value_jsonb":[{"to":12570,"from":0,"rate":0},{"to":50270,"from":12571,"rate":20},{"to":125140,"from":50271,"rate":40},{"to":null,"from":125141,"rate":45}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/income-tax-rates/current-rates-and-allowances","effective_date":"2026-09-12","verified_at":"2026-09-17T12:41:34.211+00:00","unit_caveat":null,"scope_caveat":"excludes_scotland","notes":"\"Personal Allowance Up to GBP12,570 0% Basic rate GBP12,571 to GBP50,270 20% Higher rate GBP50,271 to GBP125,140 40% Additional rate over GBP125,140 45%\" | registry:GB:income_tax_brackets:80dda766230b | Currency: GBP | Tax year: 2026-27 | Residence basis: England, Wales and Northern Ireland; Scotland sets its own bands | Source scope: Applies to England, Wales and Northern Ireland; Scotland has separate bands per the rates-and-thresholds page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"maternity_leave_weeks","value_num":52,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/employers-maternity-pay-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:24:34.383+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Eligible employees can take up to 52 weeks' maternity leave.\" | registry:GB:maternity_leave_weeks:fd16fb8fee95 | Payment: Statutory Maternity Pay covers 39 of the 52 weeks; the remaining 13 are unpaid | Source scope: Statutory Maternity Pay only covers 39 of the 52 weeks; different rules apply to some employment types. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"min_wage_monthly","value_num":2202.99,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/national-minimum-wage-rates","effective_date":"2026-04-01","verified_at":"2026-09-17T12:36:50.836+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"21 and over 18 to 20 Under 18 Apprentice April 2026 GBP12.71 GBP10.85 GBP8 GBP8\" | registry:GB:min_wage_monthly:2b5567291aad | Currency: GBP | Pay basis: hourly | Conversion: GBP 12.71 per hour (National Living Wage, 21 and over) x 40 hours per week x 4.33 weeks per month = GBP 2,202.99; the hours assumption is stated here because the rate order states none | Applies to: workers aged 21 and over; lower rates apply to the 18-20, under-18 and apprentice bands | Source scope: Rates are hourly, by age band, not monthly; no official monthly conversion given and conversion depends on hours worked."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"notice_weeks","value_num":5.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/redundancy-your-rights/notice-periods","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:00.745+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The statutory redundancy notice periods are: at least one week's notice if employed between one month and 2 years; one week's notice for each year if employed between 2 and 12 years; 12 weeks' notice if employed for 12 years or more.\" | registry:GB:notice_weeks:0905be99b683 | Conversion: Already stated in weeks; no conversion. | Tenure ladder: 1y: 1 week; 5y: 5 weeks; 10y: 10 weeks. Average of the three = 5.3 weeks. | Excluded: A contract may give more but cannot give less. | Source scope: This is the statutory redundancy notice formula; contractual notice may be longer and cannot be shorter. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"overtime_premium_pct","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/overtime-your-rights","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:15.9+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employers do not have to pay workers for overtime. However, your average pay for the total hours you work must not fall below the National Minimum Wage.\" | registry:GB:overtime_premium_pct:ee10ed437b2d | Applies to: there is no statutory overtime premium; only the National Minimum Wage floor and the contract apply | Source scope: No statutory overtime premium exists; only NMW floor and contractual terms apply. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"parental_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/parental-leave/entitlement","effective_date":"2026-09-12","verified_at":"2026-09-17T12:31:49.418+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"You're entitled to 18 weeks' leave for each child and adopted child, up to their 18th birthday.\" | registry:GB:parental_leave_weeks:dc054a40a03b | Payment: unpaid | Excluded: limited to 4 weeks per child per year unless the employer agrees otherwise | Source scope: Limited to 4 weeks per child per year unless employer agrees otherwise; unpaid leave. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/employers-paternity-pay-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:28:37.613+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employees can take either 1 or 2 weeks' leave.\" | registry:GB:paternity_leave_weeks:7849dc22c372 | Payment: Statutory Paternity Pay | Excluded: different rules apply in Northern Ireland | Source scope: Different rules apply in Northern Ireland per the page; some employment types have different entitlement rules. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"personal_income_tax_top_rate","value_num":45,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/income-tax-rates/current-rates-and-allowances","effective_date":"2026-09-12","verified_at":"2026-09-17T11:59:56.899+00:00","unit_caveat":null,"scope_caveat":"excludes_scotland","notes":"\"Additional rate over GBP125,140 45%\" | registry:GB:personal_income_tax_top_rate:80dda766230b | Residence basis: England, Wales and Northern Ireland; Scotland's top rate is 48% | Source scope: Scotland has a different top rate (48% per rates-and-thresholds page); England/Wales/NI top rate is 45%. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"public_holidays","value_num":8,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":"public_holidays_set_regionally","notes":"no_government_figure:2026-09-16 (The page gives three separate regional calendars (England and Wales, Scotland, Northern Ireland) and states that an employer does not have to give paid leave on them, so it supports no single national paid-holiday count.) || scope_caveat:public_holidays_set_regionally — public holidays are set regionally, so there is no national figure to rank and none has been invented. Three separate regional calendars (England and Wales, Scotland, Northern Ireland), and GOV.UK states an employer does not have to give paid leave on a bank holiday. (EB-2103). The country is held out of the ranked index with the reason shown."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/government/publications/state-pension-age-timetable/state-pension-age-timetable","effective_date":"2026-09-12","verified_at":"2026-09-17T12:15:21.739+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"6 March 1961 - 5 April 1977* 67\" | registry:GB:retirement_age:34ce226a2ed5 | Ladder: State Pension age is a timetable by date of birth; 67 applies to those born 6 March 1961 to 5 April 1977, with a rise to 68 legislated for later cohorts | Source scope: UK State Pension age is a phased timetable by date of birth rather than a single fixed age; document dated 2014, later reviews may have altered the 67-68 timetable. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"severance_weeks","value_num":5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/redundancy-your-rights/redundancy-pay","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:01.154+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"You'll normally be entitled to statutory redundancy pay if you're an employee and you've been working for your current employer for 2 years or more. You'll get: half a week's pay for each full year you were under 22; one week's pay for each full year you were 22 or older, but under 41; one and half week's pay for each full year you were 41 or older.\" | registry:GB:severance_weeks:0d8d0708e67c | Conversion: Already stated in weeks of pay; the 22-to-40 tier is the standard-employee rate. No conversion. | Tenure ladder: 1y: 0 weeks (below the two-year qualifying period); 5y: 5 weeks; 10y: 10 weeks. Average of the three = 5.0 weeks. | Excluded: Service is capped at 20 years and weekly pay at £751 from 6 April 2026; the index scores weeks of pay, not the capped amount. | Source scope: Length of service capped at 20 years; weekly pay capped at £751 (from 6 April 2026), affecting total statutory redundancy pay calculation. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"30c3e3b5-f59c-46c6-b85e-5f7a2db67ab1","iso2":"GB","iso3":"GBR","country":"United Kingdom","field_key":"vat_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gov.uk/vat-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:49:48.856+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The standard VAT rate is 20%\" | registry:GB:vat_rate:7a24c5de7ce4 | Reduced rates: 5% reduced and 0% zero-rated | Source scope: Reduced (5%) and zero (0%) rates apply to specific goods/services. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"annual_leave_days","value_num":0,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dol.gov/general/topic/workhours/vacation_leave","effective_date":"2026-09-12","verified_at":"2026-09-16T23:29:58.138+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The Fair Labor Standards Act (FLSA) does not require payment for time not worked, such as vacations, sick leave or federal or other holidays.\" | registry:US:annual_leave_days:b3add45307e6 | Conversion: A statutory zero is a value: federal law sets no paid annual leave minimum. | Source scope: Confirms no federal statutory paid annual leave entitlement; state laws and employer policies vary and are not covered. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dol.gov/agencies/whd/flsa","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:24.264+00:00","unit_caveat":null,"scope_caveat":"overtime_threshold_not_ordinary_hours","notes":"\"Overtime pay at a rate not less than one and one-half times the regular rate of pay is required after 40 hours of work in a workweek.\" | registry:US:avg_weekly_hours:ad666172e7db | Excluded: state rules such as California's daily 8-hour rule are not covered | Source scope: FLSA sets the 40-hour/week overtime threshold as the ordinary standard workweek benchmark rather than a directly stated 'standard weekly hours' entitlement; state exceptions (e.g., CA daily 8-hour rule) apply. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"corporate_tax_rate","value_num":21,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.irs.gov/publications/p542","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:33.795+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Corporations, including qualified personal service corporations, figure their tax by multiplying taxable income by 21% (0.21).\" | registry:US:corporate_tax_rate:328d2473630d | Excluded: state corporate income taxes are additional and vary by state | Source scope: Applies to federal corporate income tax rate only; does not cover state-level corporate taxes which vary by state. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"employee_ssc_rate","value_num":7.65,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ssa.gov/oact/cola/cbb.html","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:04.43+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The OASDI tax rate for wages paid in 2026 is set by statute at 6.2 percent for employees and employers, each. ... Tax rates under the HI program are 1.45 percent for employees and employers, each, and 2.90 percent for self-employed persons.\" | registry:US:employee_ssc_rate:aa9cd6a17f5e | Assessable base: OASDI 6.2% on wages up to the 2026 contribution and benefit base of $184,500; HI (Medicare) 1.45% with no limitation on HI-taxable earnings after 1993. | Components: OASDI 6.2% + HI 1.45% = 7.65%. | Excluded: The 0.9% Additional Medicare Tax above $200,000 is on the employee only and is not part of the rate on ordinary wages. | Source scope: OASDI 6.2% plus Medicare 1.45% employee rate stated; Additional Medicare Tax of 0.9% above $200,000 threshold noted separately on IRS page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"employer_ssc_rate","value_num":7.65,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ssa.gov/oact/cola/cbb.html","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:04.828+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The OASDI tax rate for wages paid in 2026 is set by statute at 6.2 percent for employees and employers, each. ... Tax rates under the HI program are 1.45 percent for employees and employers, each, and 2.90 percent for self-employed persons.\" | registry:US:employer_ssc_rate:aa9cd6a17f5e | Assessable base: OASDI 6.2% on wages up to the 2026 contribution and benefit base of $184,500; HI 1.45% on all wages. | Components: OASDI 6.2% + HI 1.45% = 7.65%. | Excluded: Federal and state unemployment insurance (FUTA and SUTA) are employer payroll taxes and are not on this page, so the figure is the federal social insurance rate rather than total employer payroll cost. | Source scope: Covers OASDI (Social Security) employer rate only plus Medicare rate elsewhere in same text; does not include FUTA/state unemployment insurance employer contributions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"income_tax_brackets","value_num":null,"value_text":"7 bands, 10%–37% (2025)","value_jsonb":[{"to":11925,"from":0,"rate":10},{"to":48475,"from":11926,"rate":12},{"to":103350,"from":48476,"rate":22},{"to":197300,"from":103351,"rate":24},{"to":250525,"from":197301,"rate":32},{"to":626350,"from":250526,"rate":35},{"to":null,"from":626351,"rate":37}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.irs.gov/filing/federal-income-tax-rates-and-brackets","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:10.883+00:00","unit_caveat":null,"scope_caveat":"federal_only","notes":"\"10% $0 $11,925 12% $11,926 $48,475 22% $48,476 $103,350 24% $103,351 $197,300 32% $197,301 $250,525 35% $250,526 $626,350 37% $626,351 And up\" | registry:US:income_tax_brackets:35fc02bb16b1 | Currency: USD | Tax year: 2025 | Residence basis: federal, single filer; state income taxes are additional | Source scope: Federal brackets shown are for 2025 tax year (single filer, plus other statuses); state income tax brackets vary and are not covered. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"maternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"oecd_family_db","source_label":"oecd_family_db","source_url":"https://www.oecd.org/en/data/datasets/oecd-family-database.html","effective_date":"2024-01-01","verified_at":"2026-06-11T08:28:30.603889+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the FMLA entitlement is gender-neutral family and medical leave, recorded as parental_leave_weeks; the United States has no maternity-specific federal entitlement and writing 12 weeks here would count the same leave twice)"},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"min_wage_monthly","value_num":1257,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"USD","source_tier":"official_multilateral","source_id":"eurostat","source_label":"eurostat","source_url":"https://ec.europa.eu/eurostat/databrowser/view/earn_mw_cur/default/table","effective_date":"2026-07-01","verified_at":"2026-09-01T02:25:03.388+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the capture is the state-by-state hourly table; the federal rate is not in the quoted text and there is no national statutory monthly figure)"},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The registry page is the WARN Act summary. Its 60 calendar days apply to a plant closing or mass layoff affecting 50 or more employees at a single site, and the page itself does not establish an ordinary individual-termination notice rule. The index scores the dismissal of one standard employee, for which federal law requires no notice, so writing 8.6 weeks here would overstate the United States.)"},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dol.gov/agencies/whd/flsa","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:48.241+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Overtime pay at a rate not less than one and one-half times the regular rate of pay is required after 40 hours of work in a workweek.\" | registry:US:overtime_premium_pct:ad666172e7db | Conversion: one and one-half times the regular rate = a 50% premium above the normal wage | Excluded: some states impose higher premiums, such as California daily double-time | Source scope: Federal FLSA rate of 1.5x after 40 hrs/week; some states impose higher premiums (e.g., California daily double-time) not covered here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"parental_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dol.gov/agencies/whd/fmla","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:08.654+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"For eligible employees, up to 12 workweeks of leave in a 12-month period for any of the following qualifying reasons\" | registry:US:parental_leave_weeks:7ccbcd70b24e | Applies to: employers with 50 or more employees within 75 miles, and employees meeting the hours and tenure thresholds; federal employees have a separate paid scheme | Payment: unpaid | Source scope: Unpaid, applies only to covered employers (50+ employees within 75 miles) and eligible employees meeting hours/tenure thresholds; federal employees have a separate paid parental leave scheme. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (the same 12-week gender-neutral FMLA entitlement, already recorded as parental_leave_weeks; there is no distinct federal paternity entitlement in the quoted text)"},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"personal_income_tax_top_rate","value_num":37,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.irs.gov/filing/federal-income-tax-rates-and-brackets","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:44.249+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"37% $626,351 And up\" | registry:US:personal_income_tax_top_rate:35fc02bb16b1 | Tax year: 2025 | Residence basis: federal, resident individuals | Excluded: state top rates are additional and vary | Source scope: Federal top marginal rate only; state top rates vary and not covered; figures are for 2025 tax year. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.opm.gov/policy-data-oversight/pay-leave/federal-holidays/","effective_date":"2026-01-01","verified_at":"2026-09-16T23:29:58.766+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"2026 Holiday Schedule Date Holiday Thursday, January 01 New Year's Day Monday, January 19 Birthday of Martin Luther King, Jr. Monday, February 16 Washington's Birthday Monday, May 25 Memorial Day Friday, June 19 Juneteenth National Independence Day Friday, July 03 Independence Day Monday, September 07 Labor Day Monday, October 12 Columbus Day Wednesday, November 11 Veterans Day Thursday, November 26 Thanksgiving Day Friday, December 25 Christmas Day\" | registry:US:public_holidays:4f1e6c1dbaf5 | Conversion: The 2026 schedule names 11 holidays. | Excluded: Inauguration Day is quadrennial and Washington DC only; it is not in the 2026 schedule. | Source scope: This is the federal employee holiday calendar (11 holidays listed for recent years); it governs federal employee pay/leave only, not private-sector paid leave entitlement, and states may observe different holidays."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"retirement_age","value_num":67,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ssa.gov/benefits/retirement/planner/agereduction.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:06.529+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"1960 and later 67\" | registry:US:retirement_age:c530d9ec9a28 | Ladder: full retirement age rises from 66 to 67 across birth cohorts; 67 applies to those born 1960 and later, with reduced benefits available from 62 | Source scope: Applies to Social Security full retirement age, which varies by birth year (66 to 67); early eligibility at 62 also stated; this is a benefits-eligibility age, not a mandatory employer retirement age. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"severance_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.dol.gov/general/topic/wages/severancepay","effective_date":"2026-09-12","verified_at":"2026-09-17T00:52:05.634+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"There is no requirement in the Fair Labor Standards Act (FLSA) for severance pay.\" | registry:US:severance_weeks:b7ddd4a7913f | Conversion: A statutory zero is a value, not a gap. | Tenure ladder: Flat: 0 weeks at 1y, 5y and 10y. | Excluded: Severance agreed by contract or collective agreement is outside the statutory figure; state rules are not on this page. | Source scope: Confirms no federal statutory severance requirement; state/contractual variations not covered. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"c019f939-6234-489e-9f28-994ed028b2cb","iso2":"US","iso3":"USA","country":"United States","field_key":"vat_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.usitc.gov/faq/question/what_kinds_taxes_and_fees_are_levied_imports_are.htm","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:23.052+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"There is no VAT in the United States\" | registry:US:vat_rate:ea719341ad93 | Applies to: there is no federal value added tax; state and local sales taxes are levied instead and are outside this field | Source scope: Confirms absence of a federal VAT; U.S. instead uses state/local sales taxes which vary by jurisdiction and are not covered here. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8d455f6e-a168-4959-ac90-91c0d9ba714f","iso2":"VI","iso3":"VIR","country":"United States Virgin Islands","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vidol.gov/employee-rights/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:26.482+00:00","unit_caveat":null,"scope_caveat":"overtime_threshold_not_ordinary_hours","notes":"\"Time and a half of the regular hourly rate must be paid for all hours worked over 8 hours each day and for over 40 hours each week\" | registry:VI:avg_weekly_hours:5531ff4c4cb8 | Source scope: Derived from overtime threshold rule (8 hrs/day, 40 hrs/week) rather than an explicit 'standard hours' statement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8d455f6e-a168-4959-ac90-91c0d9ba714f","iso2":"VI","iso3":"VIR","country":"United States Virgin Islands","field_key":"corporate_tax_rate","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://bir.vi.gov/content/booklets/tax_structure.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:35.845+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"a corporation that falls within the 21 percent bracket under the IRC would owe tax at a 23.1 percent rate (21 percent plus 2.1 percent)\" | registry:VI:corporate_tax_rate:c7862c5ef7dc | Conversion: the federal 21% rate plus the 2.1% territorial surcharge = 23.1% | Source scope: Booklet states info was current at time of publication; exact publication date not shown in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8d455f6e-a168-4959-ac90-91c0d9ba714f","iso2":"VI","iso3":"VIR","country":"United States Virgin Islands","field_key":"min_wage_monthly","value_num":2079.6,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vidol.gov/employee-rights/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:29.587+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Minimum Wage Rate in the U.S. Virgin Islands is $12.00 per hour.\" | registry:VI:min_wage_monthly:5531ff4c4cb8 | Currency: USD | Pay basis: hourly | Conversion: USD 12.00 per hour x 40 hours per week x 4.33 weeks per month = USD 2,079.60; the hours assumption is stated here because the page states none | Source scope: Rate given in hourly units only; no monthly figure or statutory conversion basis provided. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8d455f6e-a168-4959-ac90-91c0d9ba714f","iso2":"VI","iso3":"VIR","country":"United States Virgin Islands","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vidol.gov/employee-rights/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:50.299+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Time and a half of the regular hourly rate must be paid for all hours worked over 8 hours each day and for over 40 hours each week\" | registry:VI:overtime_premium_pct:5531ff4c4cb8 | Conversion: time and a half of the regular hourly rate = a 50% premium | Excluded: the tourist and restaurant industry has an exception on the 6th and 7th consecutive day | Source scope: Tourist/restaurant industry has a stated exception on the 6th/7th consecutive day, per companion page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"8d455f6e-a168-4959-ac90-91c0d9ba714f","iso2":"VI","iso3":"VIR","country":"United States Virgin Islands","field_key":"public_holidays","value_num":17,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/VI","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The source is the Judiciary's own court holiday calendar, and several of its entries are marked St. Thomas and St. John only.)"},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"annual_leave_days","value_num":20,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impo.com.uy/bases/leyes/12590-1958","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:19.213+00:00","unit_caveat":null,"scope_caveat":null,"notes":"superseded value 14 (2026-01-01): Ley 12.590 art 1: 20 calendar days minimum; converted round(20*5/7)=14 working days || \"Todos los trabajadores contratados por particulares o empresas privadas de cualquier naturaleza, tienen derecho a una licencia anual remunerada de veinte días como mínimo ... dentro del que no se computarán los feriados.\" | registry:UY:annual_leave_days:302a4257b5bb | Conversion: The law excludes feriados from the count itself, so the 20 are working days. | Tenure ladder: Seniority days accrue after five years of service. | Source scope: 20 working days minimum, excludes holidays within the period; additional seniority-based days accrue after 5 years per related MTSS page; rural workers subject to a similar but distinct regime. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-03-09","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review. || no_government_figure:2026-09-17 (the excerpt reaches the article that sets the IRAE rate but the rate itself is outside the captured window)"},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"employee_ssc_rate","value_num":19.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The BPS page captured is the domestic-work contribution calculator; general private-sector employee rates are not confirmed on it.)"},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"employer_ssc_rate","value_num":12.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same page, same limit.)"},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gub.uy/ministerio-trabajo-seguridad-social/institucional/derecho-laboral-uruguayo/regimen-licencia","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:23.217+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"toda mujer embarazada tiene derecho a licencia seis semanas antes de la fecha presunta del parto y no podra reiniciar el trabajo hasta seis semanas\" | registry:UY:maternity_leave_weeks:cadcb2d01444 | Conversion: 6 weeks before plus 6 weeks after = 12 weeks | Payment: not stated in the quoted text | Source scope: States 6 weeks pre- and 6 weeks post-partum with total maintained at twelve weeks; based on Decreto Ley 15.084 of 1980, referenced within a broader MTSS explanatory page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"min_wage_monthly","value_num":24572,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gub.uy/ministerio-trabajo-seguridad-social/comunicacion/noticias/salario-minimo-nacional-24572-desde-1o-enero-2026","effective_date":"2026-09-12","verified_at":"2026-09-17T12:37:27.545+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"se fija el Salario Minimo Nacional en $ 24.572, o su equivalente resultante de dividir dicho importe entre 25\" | registry:UY:min_wage_monthly:ed1909d4a487 | Currency: UYU | Pay basis: monthly | Source scope: National monthly figure with decreed staged increase (Jan 2026 then July 2026); daily/hourly equivalents also given, no conversion needed for monthly field. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"notice_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The ministry's own answer is that no labour rule fixes a period and that the Civil Code has to be fallen back on. There is no statutory figure, and a zero would misstate that.)"},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"overtime_premium_pct","value_num":100,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impo.com.uy/bases/decretos/550-1989","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:48.657+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Las horas extras se pagaran con el 100% (cien por ciento) de recargo sobre el salario que corresponda en unidades hora\" | registry:UY:overtime_premium_pct:d301b8b23f9d | Excluded: 150% on rest days and holidays | Source scope: Rate is 100% for weekday overtime, 150% for overtime on rest days/holidays; general private-sector overtime regulation under Ley 15.996 and this implementing decree. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"paternity_leave_weeks","value_num":2.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gub.uy/ministerio-trabajo-seguridad-social/institucional/derecho-laboral-uruguayo/regimen-licencia","effective_date":"2026-01-01","verified_at":"2026-09-17T12:29:09.886+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Desde la entrada en vigencia, 14 dias continuos. A partir del 1 de enero de 2026, 17 dias continuos.\" | registry:UY:paternity_leave_weeks:cadcb2d01444 | Conversion: 17 continuous calendar days from 1 January 2026 / 7 = 2.4 weeks | Payment: not stated in the quoted text | Ladder: 14 days before that date; durations differ for dependent and non-dependent workers | Source scope: Days given, not weeks; distinct durations for dependent vs non-dependent workers and special birth cases; figure increases to 17 days from Jan 2026."},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"personal_income_tax_top_rate","value_num":36,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impo.com.uy/bases/decretos/148-2007/63","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:44.675+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Mas de 115 BPC 36%\" | registry:UY:personal_income_tax_top_rate:1d4504976e5b | Residence basis: IRPF Category II labour income | Source scope: Top marginal rate for IRPF Category II labor income only; document has multiple historical amendment notes affecting currentness. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"public_holidays","value_num":5,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.impo.com.uy/bases/leyes/12590-1958","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"Ley 12.590 art 18: 5 paid feriados (1 Jan, 1 May, 18 Jul, 25 Aug, 25 Dec); other feriados unpaid || no_government_figure:2026-09-16 (The ministry page names the five feriados pagos and describes the moving rules for the rest, without listing or counting the feriados comunes.)"},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Americas 2019 — Uruguay 60 (2023 reform phasing to 65 by cohort) || no_government_figure:2026-09-17 (the 60 appears in illustrative BPS scenarios in a 2018-era fiscal report rather than as a citation of the statutory provision)"},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"severance_weeks","value_num":17.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gub.uy/ministerio-trabajo-seguridad-social/institucional/derecho-laboral-uruguayo/despido-regimen-comun","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:29.173+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"monto de la indemnización: remuneración total correspondiente a un mes de sueldo por cada año o fracción de actividad, con un límite de seis mensualidades\" | registry:UY:severance_weeks:33f807132cdf | Conversion: One month's salary per year or fraction, capped at six months. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 5 months = 21.7 weeks; 10y: 10 months capped at 6 = 26.0 weeks. Average of the three = 17.3 weeks. | Excluded: Jornaleros, destajistas and the rural, domestic and insalubre categories are on separate rules. | Source scope: Formula given in months (one month's salary per year of service, capped at six months) rather than weeks; distinct rules exist for jornaleros/destajistas and special categories (rural, domestic, insalubre, etc.) noted in same page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"37137690-da20-4b3d-bf72-3fe72d7ae1dc","iso2":"UY","iso3":"URY","country":"Uruguay","field_key":"vat_rate","value_num":22,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.gub.uy/direccion-general-impositiva/comunicacion/publicaciones/son-bienes-servicios-gravados-tasa-basica-del-22","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:23.483+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"En principio todos los bienes y servicios estan gravados a la tasa basica del 22%, salvo que esten exonerados\" | registry:UY:vat_rate:18c1efd91952 | Reduced rates: 10% minimum rate for specified goods and services | Source scope: Confirms basic VAT rate of 22% and mentions a minimum rate of 10% for certain goods/services, applicable nationally. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/ru/advice/NaN/document/2239","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:20.009+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Всем работникам предоставляются ежегодные трудовые отпуска не менее 15 рабочих дней\" | registry:UZ:annual_leave_days:d63c744b0b30 | Conversion: Already рабочих дней (working days); no conversion. The registry scope records the Labour Code counts them on a six-day week. | Excluded: 30 calendar days for under-18s and for employees with group I and II disability, and longer leave for listed professions. | Source scope: Base leave in working days under six-day week assumption; extended leave for minors/disabled workers and certain professions differs. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"avg_weekly_hours","value_num":40,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/ru/advice/NaN/document/1735","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:25.068+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Normalnaya prodolzhitelnost rabochego vremeni dlya rabotnika ne mozhet prevyshat 40 chasov v nedelyu.\" | registry:UZ:avg_weekly_hours:6f15ddaba6bf | Excluded: 36 hours or fewer for minors, workers with disabilities and hazardous work | Source scope: Statutory maximum ordinary weekly hours; reduced hours (36 or less) apply to specific categories (minors, disabled, hazardous work). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"corporate_tax_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/ru/soliq/news/view/30662","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:34.616+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Stavka naloga na pribyl sostavlyaet 15%\" | registry:UZ:corporate_tax_rate:219359fa7f5d | Reduced rates: 7.5% for qualifying small and medium taxpayers | Source scope: Standard rate 15% with reduced 7.5% rate for qualifying small/medium taxpayers under conditions noted. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"employee_ssc_rate","value_num":0.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"employer_ssc_rate","value_num":12.1,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"income_tax_brackets","value_num":null,"value_text":"1 bands, 12%–12% (2026)","value_jsonb":[{"to":null,"from":0,"rate":12}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/ru/advice/70/document/1325","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:11.499+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"Dokhody fizicheskogo litsa - rezidenta Respubliki Uzbekistan podlezhat nalogooblozheniyu po stavke 12 protsentov.\" | registry:UZ:income_tax_brackets:6b9997717bce | Currency: UZS | Tax year: 2026 | Residence basis: resident individuals | Source scope: Flat 12% rate for residents plus 5% on dividends/interest; non-resident rates referenced via linked article but not quoted in full schedule form. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"maternity_leave_weeks","value_num":18,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/ru/advice/589/document/2287","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:23.628+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"otpusk po beremennosti i rodam prodolzhitelnostyu 70 dney do rodov i 56 (v sluchae oslozhnennykh rodov ili rozhdeniya dvukh i boleye detey - 70) kalendarnykh dney\" | registry:UZ:maternity_leave_weeks:1c7e4bb7cdda | Conversion: 70 days prenatal plus 56 postnatal = 126 calendar days / 7 = 18 weeks | Payment: not stated in the quoted text | Ladder: 70 postnatal days for complications or multiple births | Source scope: Duration given in calendar days (70 pre-natal + 56/70 post-natal), not weeks; requires unit conversion. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"min_wage_monthly","value_num":412000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/ru/advice/NaN/document/2099","effective_date":"2025-06-03","verified_at":"2026-09-17T12:37:28.346+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Minimalnyy razmer oplaty truda (Sum) NPA 03.06.2025 412 000\" | registry:UZ:min_wage_monthly:6d8030cd8041 | Currency: UZS | Pay basis: monthly | Source scope: Monthly minimum wage figure in sums with historical table and dated decree links; national scope."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"notice_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The fourteen days quoted are the notice an EMPLOYEE gives on resignation; the employer's obligation on dismissal is not stated in the capture.)"},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"overtime_premium_pct","value_num":100,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/ru/advice/554/document/2215","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:49.06+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Sverkhurochnaya rabota oplachivaetsya ne nizhe chem v dvoynom razmere\" | registry:UZ:overtime_premium_pct:91ada4761f09 | Conversion: paid at not less than double = a 100% premium above the normal wage | Source scope: National rule stated as a minimum (\"not less than double\"); higher rates may be set by collective/labor agreements. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"parental_leave_weeks","value_num":104,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/ru/advice/589/document/2287","effective_date":"2026-09-12","verified_at":"2026-09-17T12:32:09.249+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"otpusk po ukhodu za rebenkom do dostizheniya im vozrasta dvukh let s vyplatoy za etot period posobiya\" | registry:UZ:parental_leave_weeks:1c7e4bb7cdda | Conversion: until the child reaches two years = 2 x 52 weeks = 104 weeks | Payment: an allowance is paid for the period | Ladder: an unpaid extension to the child's third birthday; transferable to other relatives | Source scope: Duration expressed as until child reaches age two (plus unpaid extension to age three), not in weeks; can be extended to other relatives. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"personal_income_tax_top_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/ru/advice/70/document/1325","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:45.106+00:00","unit_caveat":null,"scope_caveat":"flat_rate_system","notes":"\"Dokhody fizicheskogo litsa - rezidenta Respubliki Uzbekistan podlezhat nalogooblozheniyu po stavke 12 protsentov.\" | registry:UZ:personal_income_tax_top_rate:6b9997717bce | Residence basis: resident individuals | Source scope: Uzbekistan uses a flat 12% PIT rate for residents rather than a progressive top rate; page confirms this flat rate. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/en/advice/554/document/2233","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:31.417+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Srok predvaritelnogo ispytaniya ne mozhet prevyshat trekh mesyatsev.\" | registry:UZ:probation_months:4186e5073b3e | Excluded: pregnant women, recent graduates and short-term contracts are exempt | Source scope: National rule; exemptions listed for certain categories (pregnant women, recent graduates, short-term contracts). | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"public_holidays","value_num":9,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/en/advice/NaN/document/2237","effective_date":"2026-09-12","verified_at":"2026-09-16T23:51:20.415+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Праздничными (нерабочими) днями являются: 1 января - Новый год; 8 марта - Международный женский день; 21 марта - Праздник Навруз; 9 мая - День Памяти и почестей; 1 сентября - День Независимости; 1 октября - День учителя и наставника; 8 декабря - День Конституции; первый день религиозного праздника «Руза хайит»; первый день религиозного праздника «Курбан хайит».\" | registry:UZ:public_holidays:edd82fef0ba5 | Conversion: The article names 9 non-working days. | Source scope: National list of non-working holidays under Labour Code; two Islamic holidays are date-variable (lunar calendar) and not given fixed dates. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/en/advice/NaN/document/205","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:07.362+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Pravo polucheniya pensii u muzhchin nastupaet s 60 let, pri nalichii stazha raboty 25 let, u zhenshchin s 55 let\" | registry:UZ:retirement_age:8d97613266c1 | Ladder: 60 for men with 25 years of service and 55 for women; preferential early retirement under Lists 1 to 3 | Source scope: States standard retirement ages by gender (60 men/55 women) with required work experience; also notes preferential/early retirement exceptions under Lists 1-3 and other categories. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"severance_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The capture carries only the first tenure band (50% of average monthly pay under three years) of a tiered scale, so the 5- and 10-year rungs cannot be read.)"},{"country_id":"d888e474-78b0-4eb1-b6e3-502f552f631e","iso2":"UZ","iso3":"UZB","country":"Uzbekistan","field_key":"vat_rate","value_num":12,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://gov.uz/ru/soliq/sections/view/23159","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:23.901+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In 2025 the VAT rate remained at 12%.\" | registry:UZ:vat_rate:aafc1e46971c | Source scope: National VAT rate with several listed exemptions for specific goods/services and time-limited exemptions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.gov.vu/index.php/blog-dynamic/46-leave","effective_date":"2026-09-12","verified_at":"2026-09-16T23:52:09.191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"The employee is entitled to 1.25 days of paid annual leave per month worked.\" | registry:VU:annual_leave_days:6c7cb96ba85d | Conversion: 1.25 days a month over twelve months is 15 days. | Tenure ladder: 1.75 days a month after six years of employment; the entry-level rate is the value taken. | Source scope: Rate expressed as days per month worked (1.25 days/month, rising to 1.75 after 6 years), not an annual day total; requires explicit annualization/conversion policy and applies to continuous full-time employment only. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"avg_weekly_hours","value_num":44,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.gov.vu/index.php/blog-dynamic/44-work-place","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:26.885+00:00","unit_caveat":null,"scope_caveat":"overtime_threshold_not_ordinary_hours","notes":"\"If hours exceed 8 hours per day or 44 hours per week overtime will be paid in accordance with the rates provided in the Employment Act\" | registry:VU:avg_weekly_hours:6abe49f92123 | Applies to: stated in an example contract clause on the Department of Labour site; a 56-hour weekly cap applies when extended | Source scope: Presented within an example contract clause; states 44 hours/week as the ordinary threshold before overtime, and mentions a 56-hour weekly cap when extended. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"employee_ssc_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"employer_ssc_rate","value_num":4,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.gov.vu/index.php/blog-dynamic/46-leave","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:25.695+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Maternity leave shall be provided in accordance with the Employment Act [Cap 160] and paid for a total period of 12 weeks\" | registry:VU:maternity_leave_weeks:6c7cb96ba85d | Applies to: stated in an example contract clause referencing the Employment Act [Cap 160] | Payment: 66% of usual salary | Source scope: Presented as an example contract clause referencing the Employment Act; pay rate stated at 66% of usual salary. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"min_wage_monthly","value_num":51960,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"VUV","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/vanuatu/","effective_date":"2023-06-01","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"notice_weeks","value_num":10.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.gov.vu/images/documents/laws/160_Employment_Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:34.871+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"where the employee has been in continuous employment with the same employer for not less than 3 years, shall be not less than 3 months\" | registry:VU:notice_weeks:9c51846669a6 | Conversion: Employment Act. Below three years the notice is the pay interval, one month for a monthly-paid employee. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 3 months = 13.0 weeks; 10y: 3 months = 13.0 weeks. Average of the three = 10.1 weeks. | Source scope: Notice period expressed in months for long-tenure employees and in days/pay-interval terms for others; conversion to weeks needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.gov.vu/images/documents/laws/160_Employment_Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:32.254+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Every contract of employment for an unspecified period is to be subject to a probationary period of 3 months.\" | registry:VU:probation_months:9c51846669a6 | Applies to: contracts for an unspecified period | Source scope: Applies to unspecified-period contracts; fixed-term contracts may differ. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://pmo.gov.vu/en/public-information/public-holidays-2024.html","effective_date":"2026-01-01","verified_at":"2026-09-16T23:52:09.584+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Public holidays 2026 January 1, 2026 New Years Day February 21, 2026 Fr. Lini Day March 5, 2026 Chiefs Day April 03, 2026 Good Friday April 06, 2026 Easter Monday May 1, 2026 Labour Day May 14, 2026 Ascension Day July 24, 2026 Children's Day July 30, 2026 Independence Day August 15, 2026 Assumption Day October 5, 2026 Constitution Day November 29, 2026 National Unity Day December 25, 2026 Christmas December 26, 2026 Family Day\" | registry:VU:public_holidays:2af479242cd1 | Conversion: The 2026 calendar lists 14 dates. | Source scope: National calendar list only; does not itself confirm which days must be paid leave for private employees (see Employment Act s.23 for related work rules)."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.gov.vu/images/documents/laws/160_Employment_Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:09.635+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the employee retires on or after reaching the age of 60 years\" | registry:VU:retirement_age:9c51846669a6 | Applies to: the age referenced in the Employment Act's severance allowance provision, not a mandatory retirement age | Source scope: Age referenced in context of severance allowance eligibility, not a universal mandatory retirement age statute. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://dol.gov.vu/images/documents/laws/160_Employment_Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:35.266+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"for every period of 12 months – 1 months remuneration\" | registry:VU:severance_weeks:9c51846669a6 | Conversion: One month's remuneration per twelve months of service. Months to weeks = months x 4.33. | Tenure ladder: 1y: 1 month = 4.3 weeks; 5y: 5 months = 21.7 weeks; 10y: 10 months = 43.3 weeks. Average of the three = 23.1 weeks. | Source scope: Severance stated as 1 month's remuneration per year of service (months, not weeks); conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"3af7b00d-7073-4e1f-9780-de46862373b7","iso2":"VU","iso3":"VUT","country":"Vanuatu","field_key":"vat_rate","value_num":15,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html","effective_date":"2018-01-01","verified_at":"2026-09-17T11:50:24.733+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"In 2018, this rate was increased to 15%.\" | registry:VU:vat_rate:1b4c602be36f | Source scope: None; national VAT rate applies uniformly."},{"country_id":"68911abd-4e7e-454a-a8ed-28eb2330cfa9","iso2":"VA","iso3":"VAT","country":"Vatican City","field_key":"avg_weekly_hours","value_num":36,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.vatican.va/roman_curia/labour_office/docs/documents/ulsa_b04_13_it.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:25.472+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"L'orario di lavoro ordinario e stabilito in trentasei ore settimanali, distribuite in sei o cinque giorni\" | registry:VA:avg_weekly_hours:c9708b34dddf | Source scope: 36 hours/week statutory ordinary working hours for Vatican City State personnel per 1995 regolamento; currentness relative to any later amendments unclear. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"68911abd-4e7e-454a-a8ed-28eb2330cfa9","iso2":"VA","iso3":"VAT","country":"Vatican City","field_key":"overtime_premium_pct","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ulsa.va/it/pubblicazioni/norme-e-documenti/lavoro-straordinario-e-lavoro-ordinario-festivo-e-notturno.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:49.478+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a) diurno feriale 20% b) notturno feriale 35% c) diurno festivo 35% d) notturno festivo 60%\" | registry:VA:overtime_premium_pct:3aab843b9cfc | Applies to: personnel of the Roman Curia, Vatican City State and related bodies | Ladder: 20% weekday daytime, 35% weekday night, 35% holiday daytime, 60% holiday night | Source scope: Applies to personnel of Roman Curia, Vatican City State, Vatican Radio, Fabbrica di San Pietro and related bodies; different premiums by day/night/holiday category. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"68911abd-4e7e-454a-a8ed-28eb2330cfa9","iso2":"VA","iso3":"VAT","country":"Vatican City","field_key":"paternity_leave_weeks","value_num":0.6,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.ulsa.va/it/pubblicazioni/norme-e-documenti/tu-provvidenze-famiglia1.html","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:10.296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Il dipendente ha diritto a tre giorni di permesso retribuito in occasione della nascita di un figlio\" | registry:VA:paternity_leave_weeks:4fe164bfa169 | Conversion: 3 working days / 5 working days per week = 0.6 weeks | Applies to: employees of the Roman Curia, the Governorate and Holy See bodies | Payment: paid | Source scope: Entitlement expressed in days (3 working days), not weeks; applies to employees of Roman Curia/Governorate/Holy See-administered bodies; conversion to weeks requires explicit policy. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"68911abd-4e7e-454a-a8ed-28eb2330cfa9","iso2":"VA","iso3":"VAT","country":"Vatican City","field_key":"public_holidays","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/VA","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The regulation grants Governorate staff days off on top of Sundays and the feste di precetto of canon 1246, which it does not enumerate, so the capture supports no count.)"},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"annual_leave_days","value_num":15,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inces.gob.ve/wp-content/uploads/2017/10/lot.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"LOTTT Art 190: 15 working days after 1 year of service (+1 day/year up to +15)"},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"corporate_tax_rate","value_num":34,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-01-12","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"employee_ssc_rate","value_num":4.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"employer_ssc_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"maternity_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 182 calendar days -> 26.0 weeks"},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"min_wage_monthly","value_num":130,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"VES","source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/work/minimum-wage/countries/venezuela/","effective_date":"2022-03-15","verified_at":"2026-07-27T03:02:14.142359+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator \"National Minimum Wage\" row, total including mandatory allowances."},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"paternity_leave_weeks","value_num":2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 14 calendar days -> 2.0 weeks"},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"personal_income_tax_top_rate","value_num":34,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-01-12","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review."},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.inces.gob.ve/wp-content/uploads/2017/10/lot.pdf","effective_date":"2026-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"LOTTT Art 184: 9 fixed holidays + 5 per Ley de Fiestas Nacionales = 14"},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.ivss.gov.ve/contenido/Pension-por-Vejez","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:08.191+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"despues de haber cumplido 60 anos de edad si es varon o 55 anos si es mujer, tiene derecho a una pension de vejez\" | registry:VE:retirement_age:1b5726baf162 | Ladder: 60 for men and 55 for women, with 750 weekly contributions | Source scope: Applies to IVSS old-age pension eligibility age (60 men/55 women) plus minimum 750 weekly contributions requirement. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"75c301e0-dfb0-4668-9b4d-fb2d3899c21a","iso2":"VE","iso3":"VEN","country":"Venezuela","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-01-12","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"annual_leave_days","value_num":12,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"machine_extracted","source_id":"statutory_working_time","source_label":"statutory_working_time","source_url":null,"effective_date":"2019-01-01","verified_at":"2026-06-23T05:35:25.089296+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Labour Code 2019 (45/2019/QH14) Art. 105 (max 8h/day, 48h/week)"},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"corporate_tax_rate","value_num":20,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/corporate-income-tax-cit-rates","effective_date":"2026-03-09","verified_at":"2026-06-23T01:29:51.084307+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (CIT quick chart). Standard headline corporate income-tax rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"employee_ssc_rate","value_num":8,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://vss.gov.vn/english/news/Pages/vietnam-social-security.aspx?ItemID=12713&CateID=198","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:33.677+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Monthly payment of employees: 8% of the monthly based salary on which compulsory social insurance is paid\" | registry:VN:employee_ssc_rate:70f2592d800d | Assessable base: The monthly salary on which compulsory social insurance is paid. | Excluded: The page states the rate in the context of foreign workers; health and unemployment insurance employee shares are not in the quoted passage. | Source scope: Rate stated in context of foreign workers; applicability to all domestic employees not explicitly restated here though generally consistent with Vietnamese law. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"employer_ssc_rate","value_num":17,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://vss.gov.vn/english/news/Pages/vietnam-social-security.aspx?ItemID=12713&CateID=198","effective_date":"2026-09-12","verified_at":"2026-09-17T01:25:34.275+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employers shall pay 17% of compulsory social insurance on the monthly based salary\" | registry:VN:employer_ssc_rate:70f2592d800d | Assessable base: The monthly salary on which compulsory social insurance is paid. | Excluded: Stated for foreign workers' compulsory social insurance; health and unemployment insurance employer shares are not in the quoted passage. | Source scope: Rate given specifically for foreign workers' compulsory social insurance; general domestic employer SSC/health/unemployment insurance composite rate not separately confirmed in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"income_tax_brackets","value_num":null,"value_text":null,"value_jsonb":[{"max":5000000,"min":0,"rate":5},{"max":10000000,"min":5000000,"rate":10},{"max":18000000,"min":10000000,"rate":15},{"max":32000000,"min":18000000,"rate":20},{"max":52000000,"min":32000000,"rate":25},{"max":80000000,"min":52000000,"rate":30},{"max":null,"min":80000000,"rate":35}],"unit":null,"currency_code":null,"source_tier":"official_multilateral","source_id":"oecd","source_label":"OECD","source_url":"https://www.oecd.org/en/data/datasets/taxing-wages-data.html","effective_date":"2026-01-01","verified_at":"2026-09-13T03:02:57.072275+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"maternity_leave_weeks","value_num":26,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://vss.gov.vn/english/thebenefits/Pages/maternity.aspx?CateID=192&ItemID=8469","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:25.073+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"employees are enabled to take six-month maternity leave\" | registry:VN:maternity_leave_weeks:6e7dbc5e13e9 | Conversion: 6 months x 4.33 weeks = 26 weeks | Applies to: employees covered by social insurance | Payment: paid through social insurance | Source scope: Duration given in months (6 months), not weeks; conversion assumption needed; applies to social-insurance-covered employees. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"min_wage_monthly","value_num":4960000,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"VND","source_tier":"official_multilateral","source_id":"ilostat","source_label":"ilostat","source_url":"https://rplumber.ilo.org/data/indicator?id=EAR_INEE_NOC_NB_A&format=.csv.gz","effective_date":"2024-01-01","verified_at":"2026-09-01T02:40:02.493+00:00","unit_caveat":null,"scope_caveat":null,"notes":null},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"notice_weeks","value_num":6.4,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://asean.org/wp-content/uploads/2016/08/Labor-Code-No.-45-Year-2019.pdf","effective_date":"2021-01-01","verified_at":"2026-07-05T04:47:25.750711+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Employer unilateral termination of an indefinite-term contract requires at least 45 days notice (Labour Code 2019, Art. 36). 45 days = ~6.4 weeks. [EB-838 2026-07-05: re-sourced from perplexity (was 4.3 / 30 days); corrected to the statutory 45 days.]"},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://vss.gov.vn/english/question/Pages/default.aspx?ItemID=1833","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:11.54+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Five working days if you give birth via vaginal delivery\" | registry:VN:paternity_leave_weeks:babc4ba78c7f | Conversion: 5 working days / 5 working days per week = 1 week | Payment: paid through social insurance | Ladder: 5 to 14 working days depending on the circumstances of the birth | Source scope: Duration given in working days (5-14 days depending on circumstances), not weeks; conversion assumption needed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"personal_income_tax_top_rate","value_num":35,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/personal-income-tax-pit-rates","effective_date":"2026-03-09","verified_at":"2026-08-03T07:18:36.854986+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (PIT quick chart). Top national personal income-tax rate; multi-rate, surcharge or subnational entries are flagged low-confidence with the source text for review. Source text: \"Resident: Progressive rates up to 35% for employment income; Non-resident: A flat tax rate of 20% for employment income; See Vietnam's Individual tax summary for rates for non-employment income.\""},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"public_holidays","value_num":11,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-11T11:02:28.351805+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The captured page is a news tag archive covering particular announced holiday periods. It carries no annual calendar.)"},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"retirement_age","value_num":61,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://vss.gov.vn/english/news/Pages/vietnam-social-security.aspx?CateID=0&ItemID=11681","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:09.228+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the retirement age for male employees will be 61 years old, and for female employees will be 56 years and 4 months\" | registry:VN:retirement_age:adca1b3efdaa | Ladder: a phased annual increase reaching 62 for men in 2028 and 60 for women in 2035; the quoted figures are for 2024 | Source scope: Figures specific to year 2024 under a phased schedule that increases annually until reaching 62 (men, 2028) and 60 (women, 2035); current 2026 value not directly stated. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"severance_weeks","value_num":8.7,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://asean.org/wp-content/uploads/2016/08/Labor-Code-No.-45-Year-2019.pdf","effective_date":"2021-01-01","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"EB termination-index re-verification 2026-08-02. Labour Code 45/2019/QH14 art.47 (in force 2021-01-01): job-loss allowance on structural/economic redundancy is 1 month per year of qualifying service but not less than 2 months salary, and service covered by unemployment insurance (compulsory since 2009) is excluded from the count. For any worker hired post-2009 the computed service is zero, so the 2-month statutory floor governs at 1/5/10y = 8.7 weeks. Replaces stored 24.6 (World Bank 2019, pre-2009-UI basis)."},{"country_id":"ddd7ce5a-80c1-420c-bb5f-42df36f2f8df","iso2":"VN","iso3":"VNM","country":"Vietnam","field_key":"vat_rate","value_num":10,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"secondary","source_id":"pwc_tax_summaries","source_label":"PwC Worldwide Tax Summaries","source_url":"https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates","effective_date":"2026-03-09","verified_at":"2026-08-03T07:17:06.724599+00:00","unit_caveat":null,"scope_caveat":null,"notes":"PwC Worldwide Tax Summaries (VAT quick chart). Standard headline VAT/GST rate; multi-rate or qualified entries are flagged low-confidence with the source text for review."},{"country_id":"f5c196fd-75e3-4a61-b6d6-0b7ad9a34958","iso2":"WF","iso3":"WLF","country":"Wallis and Futuna","field_key":"avg_weekly_hours","value_num":39,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.wallis-et-futuna.gouv.fr/content/download/3778/27916/file/AIT","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:27.295+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"La duree hebdomadaire du travail est de 39 heures soit 169 heures par mois\" | registry:WF:avg_weekly_hours:ea41a34280a5 | Source scope: Stated directly in weekly hours (39h/week), consistent with monthly equivalent 169h; no conversion assumption needed since unit matches field. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f5c196fd-75e3-4a61-b6d6-0b7ad9a34958","iso2":"WF","iso3":"WLF","country":"Wallis and Futuna","field_key":"corporate_tax_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.wallis-et-futuna.gouv.fr/content/download/11411/73434/file/JOWF%20N%C2%B0%20596%20du%2031%20janvier%202022.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:36.253+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"l'absence d'impot sur le revenu, d'impot sur les benefices des societes et d'impot sur le revenu des valeurs mobilieres\" | registry:WF:corporate_tax_rate:671160edaedc | Applies to: Wallis and Futuna levies no tax on company profits; the separate patente business licence is a different levy | Source scope: Statement notes absence of tax on company profits but is part of a general territory presentation, not a dedicated fiscal code; the 'patente' business license tax mentioned separately is a different levy. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f5c196fd-75e3-4a61-b6d6-0b7ad9a34958","iso2":"WF","iso3":"WLF","country":"Wallis and Futuna","field_key":"maternity_leave_weeks","value_num":16,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.wallis-et-futuna.gouv.fr/content/download/3778/27916/file/AIT","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:26.116+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"pendant une periode qui commence six semaines avant la date presumee de l'accouchement et se termine dix semaines apres la date de celui-ci\" | registry:WF:maternity_leave_weeks:ea41a34280a5 | Conversion: 6 weeks before plus 10 weeks after = 16 weeks | Payment: not stated in the quoted text | Ladder: extended for multiple births or existing children | Source scope: Base entitlement 16 weeks total (6+10); extended for multiple births or existing children per subsequent articles. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f5c196fd-75e3-4a61-b6d6-0b7ad9a34958","iso2":"WF","iso3":"WLF","country":"Wallis and Futuna","field_key":"overtime_premium_pct","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.wallis-et-futuna.gouv.fr/content/download/3778/27916/file/AIT","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:50.963+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"de la 40eme a la 47eme heure 25 % a partir de la 48eme heure 50 % dimanches et jours feries 75 %\" | registry:WF:overtime_premium_pct:ea41a34280a5 | Ladder: 25% from the 40th to the 47th hour, 50% from the 48th, 75% on Sundays and holidays | Source scope: Tiered premiums by overtime hour bracket and by Sunday/holiday/night work; single overtime_premium_pct figure would need to select which bracket applies. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f5c196fd-75e3-4a61-b6d6-0b7ad9a34958","iso2":"WF","iso3":"WLF","country":"Wallis and Futuna","field_key":"paternity_leave_weeks","value_num":0.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.wallis-et-futuna.gouv.fr/content/download/3778/27916/file/AIT","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:12.173+00:00","unit_caveat":null,"scope_caveat":"general_family_event_leave","notes":"\"naissance d'un enfant 2 jours\" | registry:WF:paternity_leave_weeks:ea41a34280a5 | Conversion: 2 calendar days / 7 = 0.3 weeks | Payment: not stated in the quoted text | Source scope: Entitlement stated in days (2 days) under 'congés exceptionnels' for family events, not a dedicated paternity leave regime; unit conversion to weeks needed; may not equal broader French paternity leave rules. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f5c196fd-75e3-4a61-b6d6-0b7ad9a34958","iso2":"WF","iso3":"WLF","country":"Wallis and Futuna","field_key":"personal_income_tax_top_rate","value_num":0,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.wallis-et-futuna.gouv.fr/content/download/11411/73434/file/JOWF%20N%C2%B0%20596%20du%2031%20janvier%202022.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:45.942+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"l'absence d'impot sur le revenu, d'impot sur les benefices des societes et d'impot sur le revenu des valeurs mobilieres\" | registry:WF:personal_income_tax_top_rate:671160edaedc | Applies to: Wallis and Futuna levies no income tax; this is a recorded absence | Source scope: Same background passage as income_tax_brackets; not a dedicated fiscal statute excerpt and date of statement's validity is uncertain. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f5c196fd-75e3-4a61-b6d6-0b7ad9a34958","iso2":"WF","iso3":"WLF","country":"Wallis and Futuna","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.wallis-et-futuna.gouv.fr/content/download/3778/27916/file/AIT","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:32.675+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"que sur une periode maximum de 3 mois pour un contrat a duree indeterminee\" | registry:WF:probation_months:ea41a34280a5 | Ladder: 3 months for a CDI; 15 days renewable once for a CDD | Source scope: Applies to CDI; CDD probation is 15 days maximum, renewable once, per same article. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"f5c196fd-75e3-4a61-b6d6-0b7ad9a34958","iso2":"WF","iso3":"WLF","country":"Wallis and Futuna","field_key":"public_holidays","value_num":14,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/WF","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded. || no_government_figure:2026-09-16 (The page links the arrêté fixing the paid holidays for the year; the list itself is in that PDF, which the capture does not include.)"},{"country_id":"f5c196fd-75e3-4a61-b6d6-0b7ad9a34958","iso2":"WF","iso3":"WLF","country":"Wallis and Futuna","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.cpswf.wf/portail/index.php/retraites/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:10.03+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Etre agee de 60 ans et immatricule a la CPSWF Avoir cotise a la caisse pendant au moins 15 ans\" | registry:WF:retirement_age:50f689838b4a | Applies to: the CPSWF general retirement pension, with 15 years of contributions required | Source scope: Applies to the CPSWF general retirement pension scheme for Wallis and Futuna; qualification also requires 15 years of contributions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.yemen-nic.info/db/laws_ye/detail.php?ID=11439","effective_date":"2026-09-12","verified_at":"2026-09-16T23:52:11.922+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"يستحق العامل إجازة لاتقل عن ثلاثين يوما بأجر كامل عن كل عام من الخدمة الفعلية وبمعدل لايقل عن يومين ونصف لكل شهر\" | registry:YE:annual_leave_days:3d163f2a0a7d | Conversion: Thirty days per year of actual service, which the article excludes official holidays from but not weekly rest days; that is 22 working days (30 minus two weekend days per completed week). | Excluded: The registry scope records that later amendments to the 1995 Labour Code could not be confirmed against this text. | Source scope: Stated in days per year (30 days), matching the required unit directly; currentness relative to later 1997/2001/2003 amendments (noted on page) unconfirmed. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.yemen-nic.info/db/laws_ye/detail.php?ID=11439","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:28.304+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"Official working hours may not exceed eight hours a day or forty-eight hours a week\" | registry:YE:avg_weekly_hours:3d163f2a0a7d | Excluded: reduced to 36 hours a week during Ramadan | Source scope: General statutory weekly hours cap is 48 hours/week (8 hrs/day, 6-day week); a separate reduced Ramadan cap of 36 hours/week also applies seasonally; currentness relative to later amendments unconfirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"employee_ssc_rate","value_num":7,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (The 2013 law gives 7% while the Aden institution's page gives 6%. Two government sources disagree and the registry records the divergence; it is not for this conversion to pick one.)"},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"employer_ssc_rate","value_num":13,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted. || no_government_figure:2026-09-17 (Same divergence: 11% in the Sana'a text against 9% on the Aden page.)"},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"maternity_leave_weeks","value_num":10,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://yemen-nic.info/news/detail.php?ID=17147","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:27.348+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"A pregnant female worker is entitled to maternity leave on full pay of seventy days\" | registry:YE:maternity_leave_weeks:5491ca8b9368 | Conversion: 70 calendar days / 7 = 10 weeks | Payment: full pay | Source scope: Stated in days (70 days) rather than weeks, requiring conversion; sourced from a 2008 legislative amendment news report, currentness of any further changes since 2008 unconfirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The Labour Law captured has been amended in 1997, 2001 and 2003 and the registry records that the current consolidated text is unverified.)"},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"http://www.yemen-nic.info/db/laws_ye/detail.php?ID=11439","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:51.989+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"the hour at one and a half of the basic wage for overtime hours during ordinary working days\" | registry:YE:overtime_premium_pct:3d163f2a0a7d | Conversion: one and a half times the basic wage on ordinary working days = a 50% premium | Excluded: 2x for night and holiday overtime | Source scope: States multiplier (1.5x for normal days, 2x for night/holiday overtime) rather than a percentage premium figure directly; conversion to 50%/100% premium requires an explicit assumption. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"public_holidays","value_num":5,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/YE","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://yemen-nic.info/news/detail.php?ID=17147","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:10.865+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"bulugh al-mu'amman alayhi aw al-mu'amman alayha sinn (60) aman ala alla taqill muddat al-ishtirak fi al-ta'min an (180) ishtirakan shahriyan\" | registry:YE:retirement_age:5491ca8b9368 | Ladder: 60 for both sexes, with optional retirement at 55 for women | Source scope: Mandatory retirement age 60 for both men and women, with optional retirement at 55 for women; sourced from a 2008 amendment announcement, currentness of any further changes unconfirmed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"a4bdbb2e-b322-402e-907a-ae3119864d62","iso2":"YE","iso3":"YEM","country":"Yemen","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The end-of-service reward quoted applies only to workers not covered by the social security law, and the same currentness problem applies.)"},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"annual_leave_days","value_num":24,"value_text":null,"value_jsonb":null,"unit":"working_days","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.parliament.gov.zm/sites/default/files/documents/acts/The%20Employment%20Code%20Act%20No.%203%20of%202019.pdf","effective_date":"2026-09-12","verified_at":"2026-09-16T23:52:12.729+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"annual leave on full pay at a rate of at least two days per month\" | registry:ZM:annual_leave_days:52ad5051445a | Conversion: Two days a month of continuous employment is 24 days over twelve months. | Source scope: Rate given as 2 days/month of continuous employment (original unit); the Fifth Schedule formula (FP x D)/26 is a separate leave-pay calculation, not a direct annual total in days. || effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12, the day we verified the page said this."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"avg_weekly_hours","value_num":48,"value_text":null,"value_jsonb":null,"unit":"hours_per_week","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.parliament.gov.zm/sites/default/files/documents/acts/The%20Employment%20Code%20Act%20No.%203%20of%202019.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:06:29.332+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"the maximum hours per week, not exceeding a total of 48 hours, stipulated by an employer\" | registry:ZM:avg_weekly_hours:52ad5051445a | Source scope: Defines the statutory maximum full-time working hours per week (48 hours) as the ordinary hours ceiling; daily 8-hour norm also stated elsewhere in same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"corporate_tax_rate","value_num":30,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.zra.org.zm/tax-information/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:37.699+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"subjecting the taxable income to 30% Income tax rate. However, not all businesses are subjected to 30% income tax rate e.g. For Agriculture Sector, the\" | registry:ZM:corporate_tax_rate:b3360bcc9d89 | Reduced rates: 10% for the agriculture sector | Source scope: Standard rate 30% with agriculture sector exception (10%) stated; other sector-specific rates referenced via Charging Schedule but not detailed in excerpt. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"employee_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.napsa.co.zm/self-service/contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:26:48.097+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employee: 5% of gross earnings Employer: 5% of gross earnings Monthly ceiling: K2,892.03\" | registry:ZM:employee_ssc_rate:235ba4b697f9 | Assessable base: Gross earnings up to a monthly NAPSA ceiling of K2,892.03. | Excluded: The NHIMA health contribution is a separate scheme. | Source scope: Covers NAPSA pension scheme formal sector contributions only; does not cover NHIMA employee contribution. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"employer_ssc_rate","value_num":5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.napsa.co.zm/self-service/contributions","effective_date":"2026-09-12","verified_at":"2026-09-17T01:26:48.506+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Employer: 5% of gross earnings Monthly ceiling: K2,892.03\" | registry:ZM:employer_ssc_rate:235ba4b697f9 | Assessable base: Gross earnings up to a monthly NAPSA ceiling of K2,892.03. | Excluded: NHIMA and any other employer schemes are not on this page. | Source scope: Covers NAPSA pension scheme formal sector contributions only; does not cover other social security schemes (e.g., NHIMA) employer contributions. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"income_tax_brackets","value_num":null,"value_text":"4 bands, 0%–37% (2026)","value_jsonb":[{"to":5100,"from":0,"rate":0},{"to":7100,"from":5100.01,"rate":20},{"to":9200,"from":7100.01,"rate":30},{"to":null,"from":9200.01,"rate":37}],"unit":null,"currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.zra.org.zm/tax-information/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:42:13.634+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"First 5,100.00 0% 0.00 5,100.01 - 7,100.00 20% 400.00 7,100.01 - 9,200.00 30% 630.00 9,200.01 and above 37%\" | registry:ZM:income_tax_brackets:b3360bcc9d89 | Currency: ZMW | Tax year: 2026 | Residence basis: monthly PAYE bands | Source scope: Monthly PAYE bands labeled as 2026 example on this page; the paye-calculator page shows same numeric bands labeled 2023, suggesting bands unchanged across years. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"maternity_leave_weeks","value_num":12,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.parliament.gov.zm/sites/default/files/documents/acts/Employment%20Act.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:25:28.384+00:00","unit_caveat":null,"scope_caveat":"currentness_uncertain","notes":"\"be entitled to maternity leave of twelve weeks with full pay\" | registry:ZM:maternity_leave_weeks:d883f1e0343f | Applies to: the older Employment Act Cap 268, largely repealed by the 2019 Employment Code Act whose base figure is not in the capture | Payment: full pay | Source scope: From the older Employment Act Cap 268, largely repealed by the 2019 Employment Code Act; the Code Act excerpt discusses maternity leave extension/miscarriage provisions referencing 'six months' duration but the base duration figure is not restated in supplied Code Act text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"min_wage_monthly","value_num":2313.1,"value_text":null,"value_jsonb":null,"unit":"local_per_month","currency_code":"ZMW","source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.minimum-wage.org/international/zambia","effective_date":"2024-01-01","verified_at":"2026-06-23T01:28:46.296678+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Zambia general-worker statutory minimum wage ZMW 2,313.10/mo (valid from 2024-01-01); prior ILOSTAT row (1,300) was outdated."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"notice_weeks","value_num":4.3,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_employing_workers","source_label":"World Bank Employing Workers","source_url":"https://archive.doingbusiness.org/en/data/exploretopics/employing-workers","effective_date":"2019-05-01","verified_at":"2026-06-22T10:50:26.62016+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-17 (The captured tiers are keyed to the CONTRACT's duration and the quote stops mid-tier, so the period for a standard indefinite contract cannot be read.)"},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"overtime_premium_pct","value_num":50,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.parliament.gov.zm/sites/default/files/documents/acts/The%20Employment%20Code%20Act%20No.%203%20of%202019.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:10:53.226+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"pay an employee who works in excess of forty-eight hours in a week, one and half times the employee's hourly rate of pay\" | registry:ZM:overtime_premium_pct:52ad5051445a | Conversion: one and a half times the hourly rate = a 50% premium | Excluded: 2x for public holiday and rest-day work | Source scope: Standard overtime premium of 1.5x; separate double-rate (2x) premium applies for public holiday/rest-day work per same source. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"paternity_leave_weeks","value_num":1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.parliament.gov.zm/sites/default/files/documents/acts/The%20Employment%20Code%20Act%20No.%203%20of%202019.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:29:13.448+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"entitled to at least five continuous working days paternity leave\" | registry:ZM:paternity_leave_weeks:52ad5051445a | Conversion: 5 continuous working days / 5 working days per week = 1 week | Payment: not stated in the quoted text | Source scope: Entitlement stated in working days (5 days) rather than weeks; conversion assumption required. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"personal_income_tax_top_rate","value_num":37,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.zra.org.zm/tax-information/","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:47.572+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"9,200.01 and above 37% 2,146.00\" | registry:ZM:personal_income_tax_top_rate:b3360bcc9d89 | Source scope: Top marginal PAYE rate for individual monthly income bands. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.parliament.gov.zm/sites/default/files/documents/acts/The%20Employment%20Code%20Act%20No.%203%20of%202019.pdf","effective_date":"2026-09-12","verified_at":"2026-09-17T12:19:33.505+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"a contract for a probationary period not exceeding 3 months\" | registry:ZM:probation_months:52ad5051445a | Source scope: Maximum probation period stated as a general statutory ceiling. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"public_holidays","value_num":20,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"machine_extracted","source_id":"perplexity","source_label":"Editorially reviewed secondary research","source_url":"https://africarrieres.com/zambia/en/guide/droit-du-travail/labor-code","effective_date":"2026-01-01","verified_at":"2026-07-02T00:40:59.107697+00:00","unit_caveat":null,"scope_caveat":null,"notes":"no_government_figure:2026-09-16 (The named holidays appear inside a 1997 wage order's definition of 'paid public holiday' and the definition itself ends with 'any public holiday declared by the Minister', so the list is open-ended.)"},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.napsa.co.zm/download/publication/NAPSA_Benefits_Brochure_2024","effective_date":"2026-09-12","verified_at":"2026-09-17T12:16:12.092+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Normal retirement age - previously 55 years, now 60years.\" | registry:ZM:retirement_age:4d81a726e81a | Applies to: the NAPSA normal retirement age following the 2015 Amendment Act | Source scope: This is the NAPSA pension normal retirement age (60), following the 2015 Amendment Act; distinct from the older sectoral Minimum Wages Act retirement age of 55 for specific worker categories. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"severance_weeks","value_num":46.2,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=ZMB&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile. || no_government_figure:2026-09-17 (The 25% gratuity quoted is the end-of-long-term-contract entitlement, a different thing from redundancy severance, whose rate the Code delegates to regulations that are not in the capture.)"},{"country_id":"0fd57ead-2458-43ae-9632-7ba86ac41982","iso2":"ZM","iso3":"ZMB","country":"Zambia","field_key":"vat_rate","value_num":16,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.zra.org.zm/tax-information/","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:26.41+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"attract VAT at the prescribed standard rate 16%\" | registry:ZM:vat_rate:b3360bcc9d89 | Source scope: Standard rate with zero-rated and exempt categories also mentioned but not detailed. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"annual_leave_days","value_num":22,"value_text":null,"value_jsonb":null,"unit":"days","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-zw/work-in-zimbabwe/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Overtime rates are determined by the National Employment Council/CBA and no specific premium percentage is stated in the excerpt. Probation is 3 months maximum for non-casual work. Annual leave is 22  Sections consulted: https://wageindicator.org/ai/en-zw/work-in-zimbabwe/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-zw/work-in-zimbabwe/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-zw/work-in-zimbabwe/labour-law/annual-leave-and-holidays/"},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"corporate_tax_rate","value_num":25,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.zimra.co.zw/domestic-taxes/corporate/tax-rates","effective_date":"2026-09-12","verified_at":"2026-09-17T11:55:38.111+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Income of company or trust 14(2c) 25%\" | registry:ZW:corporate_tax_rate:18e973b7b496 | Excluded: a 3% AIDS levy is charged on the tax; mining, SEZ and tourism rates differ | Source scope: Standard rate 25% plus 3% AIDS levy on tax chargeable; special sector rates (mining, SEZ, tourism) vary and are listed separately. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"employee_ssc_rate","value_num":4.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"employer_ssc_rate","value_num":4.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"official_multilateral","source_id":"issa","source_label":"ISSA country profiles","source_url":"https://www.issa.int/databases/country-profiles/contribution-rates","effective_date":"2024-01-01","verified_at":"2026-06-20T05:55:36.776055+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ISSA Country Profiles, contribution rates (regional editions 2023-2024). Rates are not strictly comparable across countries: earnings bases, floors/ceilings and branch coverage differ. \"Total, all branches\" per contributor; \"--\" / footnote-only cells omitted."},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"maternity_leave_weeks","value_num":14,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid maternity leave 98 calendar days -> 14.0 weeks"},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"notice_weeks","value_num":11.5,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"ilo_eplex","source_label":"ILO EPLEX","source_url":"https://eplex.ilo.org/en/country-detail?code=ZWE&yr=2025","effective_date":"2025-01-01","verified_at":"2026-06-22T13:03:33.288456+00:00","unit_caveat":null,"scope_caveat":null,"notes":"ILO EPLex, extracted from the country legal profile. notice/severance normalised to the World Bank Employing Workers definition: average over 1/5/10-year tenure, in weeks of salary, for an economic/redundancy dismissal. Verify against the cited EPLex profile."},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"paternity_leave_weeks","value_num":0,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"official_multilateral","source_id":"world_bank_wbl","source_label":"world_bank_wbl","source_url":"https://wbl.worldbank.org/en/data/download-data","effective_date":"2026-02-23","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"WBL 2026: paid paternity leave 0 calendar days -> 0.0 weeks"},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"personal_income_tax_top_rate","value_num":40,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.zimra.co.zw/domestic-taxes/individual/pay-as-you-earn-paye","effective_date":"2026-09-12","verified_at":"2026-09-17T12:00:48+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Highest tax rate 40% 40%\" | registry:ZW:personal_income_tax_top_rate:48a25864ee82 | Tax year: 2025 | Excluded: the 3% AIDS levy is additional | Source scope: Rate stated for 2025 tax year; does not include the 3% AIDS levy add-on mentioned separately in same text. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"probation_months","value_num":3,"value_text":null,"value_jsonb":null,"unit":"months","currency_code":null,"source_tier":"secondary","source_id":"wageindicator","source_label":"wageindicator","source_url":"https://wageindicator.org/ai/en-zw/work-in-zimbabwe/labour-law/compensation-and-working-time/","effective_date":"2026-01-01","verified_at":"2026-08-03T02:21:00.977064+00:00","unit_caveat":null,"scope_caveat":null,"notes":"WageIndicator Foundation country labour-law profile, AI-extracted from the fetched page. overtime_premium_pct = premium ABOVE normal wage for standard weekday overtime (a 150% rule = 50). probation_months = statutory maximum probation period. Verify against the cited page. Overtime rates are determined by the National Employment Council/CBA and no specific premium percentage is stated in the excerpt. Probation is 3 months maximum for non-casual work. Annual leave is 22  Sections consulted: https://wageindicator.org/ai/en-zw/work-in-zimbabwe/labour-law/compensation-and-working-time/ | https://wageindicator.org/ai/en-zw/work-in-zimbabwe/labour-law/contracts-and-dismissals/ | https://wageindicator.org/ai/en-zw/work-in-zimbabwe/labour-law/annual-leave-and-holidays/"},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"public_holidays","value_num":13,"value_text":null,"value_jsonb":null,"unit":"days_per_year","currency_code":null,"source_tier":"holiday_calendar","source_id":"nager","source_label":"nager","source_url":"https://date.nager.at/api/v3/PublicHolidays/2026/ZW","effective_date":"2026-01-01","verified_at":"2026-09-02T04:25:02.935+00:00","unit_caveat":null,"scope_caveat":null,"notes":"Nager.Date open public-holiday dataset. Count of DISTINCT nationwide (global) holidays of type Public for 2026; regional/optional/bank observances excluded."},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"retirement_age","value_num":60,"value_text":null,"value_jsonb":null,"unit":"years","currency_code":null,"source_tier":"official_multilateral","source_id":"ssa_ssptw","source_label":"SSA Social Security Programs Throughout the World","source_url":null,"effective_date":"2026-01-01","verified_at":"2026-06-23T08:42:03.772575+00:00","unit_caveat":null,"scope_caveat":null,"notes":"SSA SSPTW Africa 2019 — Zimbabwe NSSA 60"},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"severance_weeks","value_num":23.1,"value_text":null,"value_jsonb":null,"unit":"weeks","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://zimlii.org/akn/zw/act/si/2024/191/eng@2024-12-06","effective_date":"2024-12-06","verified_at":null,"unit_caveat":null,"scope_caveat":null,"notes":"EB termination-index citation upgrade (batch 2): value unchanged, SI 191/2024 s.5 (one month per year of service, in force 2024-12-06) replaces the 2019 WB archive citation."},{"country_id":"994080b5-667f-44d8-9e6b-ab37e98ac3f6","iso2":"ZW","iso3":"ZWE","country":"Zimbabwe","field_key":"vat_rate","value_num":15.5,"value_text":null,"value_jsonb":null,"unit":"percent","currency_code":null,"source_tier":"statute","source_id":"national_government","source_label":"National statutes and government sources","source_url":"https://www.zimra.co.zw/domestic-taxes/vat/mechanics-of-vat","effective_date":"2026-09-12","verified_at":"2026-09-17T11:50:26.813+00:00","unit_caveat":null,"scope_caveat":null,"notes":"\"Rates of VAT i Standard rate of 15.5%\" | registry:ZW:vat_rate:b5d60996a9c4 | Source scope: Standard rate stated; zero-rating and exemptions apply to specific supplies as also described on page. | effective_date_unknown: the quoted text states no entry-into-force date, so as_of_date is the registry audit date 2026-09-12."}]}