This puts Slovenia in tenth place among the 34 member states, according to the Taxing Wages publication recently published by the OECD.

Wages of employees without children are burdened the most by income taxes and social security contributions in Belgium (55.6%), followed by Austria (49.4%) and Germany (49.3%).

Employees without children are meanwhile taxed the least in Chile (7%), New Zealand (17.2%), Mexico (19.5%) and Israel (20.5%).

Slovenia is meanwhile below the average in terms of taxation of wages paid to employees with children, which stands at 36.9%. Slovenia is placed 22nd with a tax wedge of 23.4%, according to the survey.

Overall, taxation of wages in the OECD member states increased by one percentage point between 2010 and 2014, while a majority of them did not raise income tax rates. The tax wedge increased in 23 countries and decreased in nine countries.