Right, but I've never met anyone who looks at it this way - this part:
"the employer social contributions will be around 40k"
Is not your salary. This is what the employer has to pay to keep you. So even in your example your tax on your earnings is around 35%. The fact that the employer has to pay another 40k to keep you employed is......well, shocking, but I wouldn't say that's a tax rate on your earnings - for the simple reason that if the government reduced the employer contribution to zero it wouldn't change anything about your take home salary(unless your employer decided to be generous and give you a raise).
Is not your salary. This is what the employer has to pay to keep you. So even in your example your tax on your earnings is around 35%. The fact that the employer has to pay another 40k to keep you employed is......well, shocking, but I wouldn't say that's a tax rate on your earnings - for the simple reason that if the government reduced the employer contribution to zero it wouldn't change anything about your take home salary(unless your employer decided to be generous and give you a raise).