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Which Countries Have the Most Complex Payroll in 2026?
Greece, Mexico, and Brazil rank most complex; Denmark, Hong Kong SAR, and the Netherlands rank simplest (TMF Group, 2026).
Ahmad Yusuf · Founder & Managing Director, Remvix· July 11, 2026· 1 min read
Key takeaways
- Most complex: Greece, Mexico, Brazil (TMF Group GBCI 2026).
- Simplest: Denmark, Hong Kong SAR, Netherlands.
- US ranks 13th-least complex.
Greece ranks as the most complex payroll jurisdiction in 2026, followed by Mexico and Brazil (TMF Group Global Business Complexity Index, 292 data points across 81 jurisdictions). Denmark, Hong Kong SAR, and the Netherlands are among the simplest; the US ranks 13th-least complex.
For the full complexity breakdown, see Global Payroll: The Complete Guide.