Glossary/Statutory employer cost
Pay
Statutory employer cost
China's stack is city pension, medical, unemployment, work injury, plus housing fund, on a capped base. Singapore CPF for citizens and PRs uses an ordinary-wage ceiling of S$8,000 a month in 2026; employment-pass holders do not pay CPF. Brazil adds INSS and FGTS. Spain's employer social security is about 30% of the contribution base.
These figures live on each country's hiring guide. They are public-law stacks, not salary ranges. Adding them to monthly gross is how you get a landed monthly cost.
FAQ
Questions we get
- Is statutory cost the same as total reward?
- No. Statutory cost is what the law requires. Bonus, car, and housing allowances are commercial. Landed cost is both.
Related
Other terms
Contribution base
The wage slice on which social charges are calculated — often capped, and not always equal to uncapped gross pay.
Social insurance
Mandatory employer and employee contributions for pension, medical, unemployment, and work-injury cover, calculated on a contribution base in the country of work.
Housing fund (China)
China's city housing-fund scheme (住房公积金): a separate mandatory saving, paid by employer and employee, on top of social insurance.
CPF (Singapore)
Central Provident Fund: mandatory contributions for Singapore citizens and permanent residents. The ordinary-wage ceiling is S$8,000 a month from 1 January 2026.
Monthly gross
Base pay for one month in local currency, before bonus, allowances, and employer social contributions. This is the basis of the ArkTalents 2026 salary tables.
Reviewed 11 September 2026. Statutory figures follow the country hiring guides. This is a briefing for multinational employers, not legal advice.
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