The employee caries the cost of insurance, tax, etc... in every country: that's the tax incidence concept (http://en.wikipedia.org/wiki/Tax_incidence http://en.

The employee caries the cost of insurance, tax, etc... in every country: that's the tax incidence concept (http://en.wikipedia.org/wiki/Tax_incidence http://en.wikipedia.org/wiki/Tax_incidence). The fact that from an administrative POV, some part is split between the employee and employer is just that: an administrative convention, but don't be fooled by it.