JoeN:
You are including employer contribution. Whether or not doing this is correct is a judgment call.).
I am adding employer contribution as well and I think that is how it should be done.
Why?
- Because from an employer point of view that is what you cost.
- Because of a en employee point of view your netto is what you get.
- The difference is going to the government.
Does it matter whether it comes from your pocket or of your employer his pocket?
I believe it doesn't matter; because what is in your pocket came from your employer his pocket in the first place.
westfw:
(I take home around 1/3 of what my employer pays for me)
not too different from (parts of) the US:
(2013) Top federal tax bracket: 39% + SS: 12% + 3% Medicare + 12.3% State (Ca) tax = 66.3%
I'm not sure what the state tax is but after I took home 1/3 of my employers cost. I still need to pay community tax which is community dependent and is 8%. As far as I know it is 8% on the tax and not on the income.
If you think US can even compete with Belgium at the tax rate levels: Look at the figures below (which are without employers contribution) and think again 
From Tax Freedom Day - Wikipedia
United States 111 30.4% 21 April
Belgium 165 44.9% 14 June
A bit further down Wikipedia states
For the average Joe (that is someone working for a employer)
Belgium 215 58.5% 3 August
form http://statbel.fgov.be/nl/statistieken/cijfers/arbeid_leven/lonen/maandloon/
In 211 average joe earned 3,192 a month that is (*13,5) 43092 a year
average me (male, university degree working in Brussels) 5,218 a month, that is (*13.5) 70,443 a year
Anyone feels like claiming my 66% (including employers contribution) is exaggerated? ]
Best regards
Jantje