| # | Flag | Country | Compensation of employees (% of expense)Compensation of employees (% of expense) | Year |
|---|---|---|---|---|
| 1 | Iraq | 58.27% | 2016 | |
| 2 | Saudi Arabia | 58.17% | 2017 | |
| 3 | Mozambique | 57.45% | 2017 | |
| 4 | Sierra Leone | 54.02% | 2014 | |
| 5 | Somalia | 53.97% | 2017 | |
| 6 | Belize | 52.38% | 2017 | |
| 7 | Gabon | 51.48% | 2016 | |
| 8 | Saint Vincent and the Grenadines | 49.82% | 2017 | |
| 9 | Jordan | 49.69% | 2017 | |
| 10 | Paraguay | 49.59% | 2017 | |
| 11 | Grenada | 49.34% | 2014 | |
| 12 | Central African Republic | 49.23% | 2016 | |
| 13 | Zimbabwe | 49.23% | 2017 | |
| 14 | Madagascar | 48.63% | 2002 | |
| 15 | São Tomé and Príncipe | 47.93% | 2012 | |
| 16 | Guinea-Bissau | 47.62% | 2017 | |
| 17 | Costa Rica | 46.93% | 2017 | |
| 18 | Morocco | 46.79% | 2017 | |
| 19 | Cambodia | 46.7% | 2017 | |
| 20 | Guinea | 46.62% | 1992 | |
| 21 | Namibia | 46.29% | 2017 | |
| 22 | Honduras | 45.72% | 2015 | |
| 23 | Bahrain | 45.51% | 2013 | |
| 24 | Burundi | 45.43% | 2013 | |
| 25 | Togo | 45.12% | 2017 | |
| 26 | Lesotho | 44.88% | 2017 | |
| 27 | Saint Kitts And Nevis | 44.81% | 2017 | |
| 28 | Angola | 44.61% | 2017 | |
| 29 | Cameroon | 43.86% | 2017 | |
| 30 | Tonga | 43.4% | 2017 | |
| 31 | Botswana | 43.37% | 2017 | |
| 32 | Democratic Republic Of Congo | 42.61% | 2010 | |
| 33 | El Salvador | 41% | 2017 | |
| 34 | Maldives | 40.99% | 2014 | |
| 35 | Liberia | 40.91% | 2013 | |
| 36 | Burkina Faso | 40.81% | 2017 | |
| 37 | Saint Lucia | 40.37% | 2017 | |
| 38 | Algeria | 40.23% | 2011 | |
| 39 | Iran | 39.8% | 2009 | |
| 40 | Kyrgyzstan | 39.5% | 2017 | |
| 41 | Cape Verde | 39.34% | 2017 | |
| 42 | Zambia | 39.06% | 2017 | |
| 43 | Vanuatu | 39% | 2017 | |
| 44 | Mali | 38.4% | 2017 | |
| 45 | Jamaica | 38.26% | 2017 | |
| 46 | Dominican Republic | 37.94% | 2017 | |
| 47 | United Arab Emirates | 37.28% | 2017 | |
| 48 | Sudan | 36.83% | 2016 | |
| 49 | Nicaragua | 36.48% | 2017 | |
| 50 | Mauritius | 36.14% | 2017 | |
| 51 | Philippines | 35.87% | 2017 | |
| 52 | Suriname | 35.74% | 2012 | |
| 53 | Marshall Islands | 35.58% | 2017 | |
| 54 | Palau | 35.49% | 2017 | |
| 55 | Malaysia | 35.47% | 2017 | |
| 56 | Republic of the Congo | 35.32% | 2016 | |
| 57 | Tunisia | 35.05% | 2012 | |
| 58 | Samoa | 35% | 2017 | |
| 59 | Solomon Islands | 34.66% | 2017 | |
| 60 | Bhutan | 34.12% | 2017 | |
| 61 | Afghanistan | 33.95% | 2017 | |
| 62 | Guatemala | 33.68% | 2016 | |
| 63 | Kiribati | 33.46% | 2017 | |
| 64 | Ghana | 32.97% | 2015 | |
| 65 | Kuwait | 32.58% | 2015 | |
| 66 | Seychelles | 32.31% | 2016 | |
| 67 | Macao | 31.87% | 2017 | |
| 68 | Malta | 31.56% | 2017 | |
| 69 | Cyprus | 31.43% | 2017 | |
| 70 | Niger | 31.26% | 1980 | |
| 71 | Malawi | 30.69% | 2018 | |
| 72 | The Bahamas | 30.36% | 2017 | |
| 73 | Ivory Coast | 30.33% | 2017 | |
| 74 | Fiji | 30.3% | 2017 | |
| 75 | Gambia | 28.68% | 1990 | |
| 76 | Trinidad and Tobago | 28.58% | 2015 | |
| 77 | San Marino | 28.55% | 2016 | |
| 78 | Qatar | 28.21% | 2010 | |
| 79 | Thailand | 28.02% | 2017 | |
| 80 | Egypt | 27.2% | 2015 | |
| 81 | Senegal | 27.1% | 2017 | |
| 82 | Iceland | 26.81% | 2017 | |
| 83 | Bosnia and Herzegovina | 26.79% | 2017 | |
| 84 | Sri Lanka | 26.68% | 2017 | |
| 85 | Singapore | 26.5% | 2017 | |
| 86 | Republic of Ireland | 26.47% | 2017 | |
| 87 | Uruguay | 25.75% | 2017 | |
| 88 | New Zealand | 25.63% | 2017 | |
| 89 | Kenya | 25.57% | 2017 | |
| 90 | Serbia | 25.43% | 2012 | |
| 91 | Bangladesh | 25.15% | 2016 | |
| 92 | Federated States of Micronesia | 24.95% | 2017 | |
| 93 | Barbados | 24.33% | 2015 | |
| 94 | Lebanon | 24.32% | 2017 | |
| 95 | Albania | 23.78% | 2017 | |
| 96 | Oman | 23.62% | 2013 | |
| 97 | Israel | 23.04% | 2017 | |
| 98 | Nepal | 22.93% | 2017 | |
| 99 | Nauru | 22.68% | 2017 | |
| 100 | Greece | 22.49% | 2017 | |
| 101 | Bolivia | 22.22% | 2007 | |
| 102 | East Timor | 21.82% | 2017 | |
| 103 | Uganda | 21.81% | 2017 | |
| 104 | Turkey | 21.75% | 2017 | |
| 105 | Armenia | 21.73% | 2017 | |
| 106 | Chile | 21.28% | 2017 | |
| 107 | Tanzania | 20.95% | 2018 | |
| 108 | Portugal | 20.79% | 2017 | |
| 109 | Rwanda | 20.59% | 2017 | |
| 110 | Equatorial Guinea | 20.36% | 2017 | |
| 111 | Hungary | 19.53% | 2017 | |
| 112 | Myanmar | 19.35% | 2017 | |
| 113 | Peru | 19.34% | 2017 | |
| 114 | Slovenia | 19.28% | 2017 | |
| 115 | Papua New Guinea | 19.01% | 2017 | |
| 116 | Bulgaria | 18.9% | 2017 | |
| 117 | Luxembourg | 18.32% | 2017 | |
| 118 | France | 18.23% | 2017 | |
| 119 | Estonia | 18.22% | 2017 | |
| 120 | Latvia | 18.14% | 2017 | |
| 121 | Mongolia | 18.1% | 2017 | |
| 122 | Romania | 17.78% | 2017 | |
| 123 | Lithuania | 16.53% | 2017 | |
| 124 | United Kingdom | 16.08% | 2017 | |
| 125 | Indonesia | 15.94% | 2017 | |
| 126 | Norway | 15.81% | 2017 | |
| 127 | Croatia | 15.66% | 2017 | |
| 128 | Republic of Macedonia | 15.35% | 2017 | |
| 129 | Georgia | 14.78% | 2017 | |
| 130 | Slovakia | 14.71% | 2017 | |
| 131 | Poland | 14.13% | 2017 | |
| 132 | South Africa | 14.13% | 2017 | |
| 133 | Ukraine | 14% | 2017 | |
| 134 | Italy | 13.62% | 2017 | |
| 135 | Czech Republic | 13.26% | 2017 | |
| 136 | Moldova | 13.05% | 2017 | |
| 137 | Belarus | 12.98% | 2017 | |
| 138 | Russia | 12.88% | 2017 | |
| 139 | Argentina | 12.75% | 2017 | |
| 140 | Uzbekistan | 12.38% | 2017 | |
| 141 | Azerbaijan | 12.2% | 2017 | |
| 142 | Brazil | 12.09% | 2017 | |
| 143 | Mexico | 11.32% | 2017 | |
| 144 | Ethiopia | 11.11% | 2017 | |
| 145 | Denmark | 10.99% | 2017 | |
| 146 | Austria | 10.82% | 2017 | |
| 147 | Australia | 10.74% | 2017 | |
| 148 | Canada | 10.34% | 2017 | |
| 149 | South Korea | 10.3% | 2017 | |
| 150 | Spain | 10.14% | 2017 | |
| 151 | United States | 9.63% | 2017 | |
| 152 | India | 9.48% | 2017 | |
| 153 | Tajikistan | 9.33% | 2004 | |
| 154 | Sweden | 9.31% | 2017 | |
| 155 | Netherlands | 7.81% | 2017 | |
| 156 | Finland | 7.34% | 2017 | |
| 157 | Switzerland | 7.03% | 2017 | |
| 158 | Japan | 6.37% | 2017 | |
| 159 | Belgium | 6.06% | 2017 | |
| 160 | Germany | 5.75% | 2017 | |
| 161 | Kazakhstan | 4.68% | 2017 | |
| 162 | Colombia | 4.64% | 2017 | |
| 163 | Pakistan | 3.82% | 2011 |