Country payroll guides · 2026

Global payroll, country by country

Minimum wage, employer contributions, leave and tax deadlines for 204 countries. Paying contractors instead? Ontop handles it from $49 per contractor a month.

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Inside every guide

What to know before you pay someone abroad

Each guide follows the same four chapters, so you can compare countries in minutes.

01
Pay and wages

Minimum wage, average salaries and mandatory bonuses like a 13th-month payment.

02
Employer costs

Social security and contribution rates, with a worked total-cost example.

03
Leave and termination

Annual, sick and parental leave, public holidays and severance.

04
Deadlines and authorities

Pay frequency, tax and social security deadlines, and who enforces them.

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Payroll at a glance in 17 countries

Popular hiring destinations in Latin America, Europe and Asia. Employer contributions apply to employees, not contractors.

No country in this table matches. Try the full directory below.

Country
Currency
Minimum wage 2026
Pay frequency
Employer contributions
Latin America
MXN
MXN 315.04/day
Bi-weekly
~30%
COP
COP 1,750,905/month
Bi-weekly or monthly
~20.5%
BRL
BRL 1,621/month
Monthly
~28% + 8% FGTS
ARS
ARS 391,200/month
Monthly
~24%
CLP
CLP 553,553/month
Monthly
~6.8%
PEN
PEN 1,230/month
Monthly
9%
UYU
UYU 25,383/month
Monthly
~12.6%
CRC
CRC 373,092.30/month
Bi-weekly or monthly
~26.5%
USD
$482/month
Monthly
12.15%
GTQ
GTQ 4,066.90/month
Monthly or bi-weekly
~12.67%
DOP
DOP 16,993.20/month
Monthly or bi-weekly
~17.5%
PAB/USD
$1.95/hour
Bi-weekly
14.75%
Europe
EUR
EUR 1,221/month (14 payments)
Monthly
~31.4%
EUR
EUR 920/month
Monthly
23.75%
PLN
PLN 4,666/month
Monthly
~19.5%
Asia
PHP
PHP 755/day
Semi-monthly or monthly
~12.5%
INR
INR 178/day (national floor)
Monthly
~13%

Source: Ontop country guides with 2026 figures; rates are approximate, so confirm locally before you run payroll.

All countries

Payroll guides for 204 countries

Pick a country to see its 2026 payroll rules, or search it by name.

No country matches that search. Check the spelling or pick another region.

Employees or contractors

These guides cover employees. Contractors work differently.

Hiring employees
You run local payroll
A local entity or an employer of record
Employer contributions on top of salary
Local payroll, filings and deadlines

Use the country guides above to plan it.

Working with contractors
Ontop runs it for you
A contractor agreement, no entity needed
No employer contributions, one fee from $49 a month
One USD payment run for every country

Ontop is a contractor of record, not an employer of record.

Global payroll questions, answered

What is global payroll?
Paying people in several countries under each country's rules on wages, taxes and contributions. Employees need a local entity or employer of record; contractors need a compliant agreement and cross-border payouts.
Do I need a local entity to pay people in another country?
For employees, generally yes, or you use an employer of record. For independent contractors, no: a contractor agreement is enough, as long as the relationship is genuinely independent.
How do I pay international contractors?
Sign a contractor agreement, collect a W-8BEN if you are a US company, then pay their invoices in USD or local currency. Ontop handles contracts, classification and payouts from $49 per contractor a month.
What's the difference between a contractor of record and an employer of record?
An employer of record becomes your workers' legal employer; a contractor of record keeps them independent and handles contracts, compliance and payments. Ontop is a contractor of record, not an employer of record.
How current are these country guides?
They use 2026 figures, such as the minimum wage, and name the authorities behind them. Rules change during the year, so confirm locally before a payroll decision.
How much does it cost to hire a contractor abroad?
It depends on role and country. The contractor cost calculator compares typical rates so you can budget, and Ontop starts at $49 per contractor a month.
Mexico
Philippines
Portugal
Colombia
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