Global payroll complexity is a mix of people, processes and regulations. If you have manage payroll across different countries it can be even more complicated.
Our latest edition of the Global Payroll Complexity Index ranks 40 countries in terms of how complicated it is do payroll in those countries. Our experts from around the world ranked the countries based on the various factors affecting payroll processing in those countries.
Country with biggest changes in Global Payroll Complexity ranking since 2021
+ 29
Turkey
– 29
Japan
+ 25
Canada
Top 3 most complex countries
1. France
Maintain its number one spot for complexity. The high number of required fields for reporting and manual reporting to the government helps France remain the most complex.
2. Germany
Its complexity increased by 3% in 2023. This is mainly due to the high number of mandatory deductions as well as varying pay frequencies.
3. Switzerland
Its complexity increased by 1% in 2023 due to local languages and years of record-keeping.
To see the full complexity list download the 2023 complexity Index Report here
