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Research Report

2023 Global Payroll Complexity Index Report

Payroll is a complex mix of people, processes and regulations. If you have managed payroll across different countries it can be even more complicated.

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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.

Countries with biggest changes in complexity ranking since 2021

 Turkey
+29

 Japan
-29

 Canada
+25

Top 3 most complex countries

01

France


Maintained 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.

02

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.

03

Switzerland


Its complexity increased by 1% in 2023 due to local languages and years of record-keeping.

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