2023 Global Payroll Complexity Index

The Alight Global Payroll Complexity Index (GPCI) is a biennial benchmarking survey that ranks the complexity of payroll processes in the top 40 countries,* focusing on crucial factors such as tax regulations, mandatory deductions, social security contributions and reporting requirements.

The 2023 GPCI report shows that France retains its position as the most complex country for payroll processing. Germany, Switzerland, Italy and Canada round out the top five.

The 2023 report reveals the top 10 countries are 29% more complex than the remaining 30. Canada, Turkey, the Netherlands and Slovakia enter the top 10, while the U.S. drops to 14th.