It was not the same last I looked: income tax rate was 20% vs 10% (though with 20% flat deductions, it was effectively 16%), and the gross calculations are done against is smaller even if percentage numbers are the same (taxes that employer pays come out on top of the gross, whereas when you self report they come out of the gross: eg. 20% on 100 is 20, but 20% out of (100+20) is 24). It's not that simple, but it's ultimately the worst way to get taxed.