Marketing management is one of the more consistently defined senior roles across countries, and pay is driven largely by the size and sophistication of the market being served rather than by qualification or licensing.
The figures below use a typical senior marketing manager salary in each country, on a single person basis and excluding bonus.
The ranking after tax
Federal deductions only; state or provincial tax is charged on top. † Foreign employees pay no CPF, so a local resident keeps less. ‡ Cantonal tax is an estimated average; the real figure depends on the commune. § Excludes the 13th and 14th salary payments, which are taxed at 6%. Converted at rates current when this guide was written.
Bonus is a larger share here than in most professions
Marketing roles carry variable pay tied to campaign or commercial performance more often than most functions, and excluding it understates the package in several countries. How the bonus is taxed then varies considerably.
- Most countries tax a bonus as ordinary income, with the withholding distortions described in why bonuses are taxed so heavily.
- Austria is the exception, taxing the thirteenth and fourteenth payments at six percent, which is a substantial advantage not reflected in the table. See Austria's 13th and 14th salaries.
- France offers profit sharing through participation and intéressement, exempt from income tax when placed in a company savings plan. See French profit sharing.
- A large bonus can cross a threshold that changes the marginal position for the whole year, which matters most in the United Kingdom above 100,000 pounds.
Where the middle of the table is decided
At this salary level most European employees sit above the point where the marginal deduction exceeds forty percent, and several are above their country's social contribution ceilings. The interaction of those two facts explains most of the ordering.
- Germany has passed both contribution ceilings at this salary, so the marginal position improves even though the average rate remains high.
- Belgium has not, because there is no ceiling on Belgian employee social security, and the top rate arrives early.
- Ireland also has no ceiling on PRSI, but the rate is low enough that it barely matters.
- Sweden and Denmark charge heavily throughout and rely on employer contributions and general taxation rather than capped employee contributions.
The ceiling mechanism is set out in contribution ceilings explained.
Related: Electrician Salary After Tax