However, the total cost of complying with labour regulations is larger in OECD countries once payroll taxes are included, as they are higher on average in OECD countries than in emerging economies. Moreover, actual employment protection is much lower in emerging and developing countries due to non-compliance leading most workers to receive discounted amounts or no severance pay at all (OECD, 2011). The assessment of evidence for OECD countries (OECD, 2006) concludes that the effect of EPL on overall unemployment is probably small.