Employment Cost Calculator for Bosnia and Herzegovina
Calculate your complete hiring costs for Bosnia and Herzegovina employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate (FBiH) | Rate (Republika Srpska) | Rate (Brčko District) | Base |
|---|---|---|---|---|
| Pension & Disability Insurance | 2.5% | 0% | 6% (if FBiH fund chosen) | Gross Salary |
| Health Insurance | 2% | 0% | 6% | Gross Salary |
| Unemployment Insurance | 0.5% | 0% | Not specified | Gross Salary |
| Natural Disasters Fund | 0.01% | N/A | N/A | Net Salary |
Note: In Republika Srpska, employers generally do not pay social security contributions; these are borne by the employee.
Filing & Compliance
- Employers must calculate and remit social security contributions and withheld income tax monthly.
- The deadline for monthly payments is typically the 10th or 15th day of the following month.
- Annual reports summarizing total income, contributions, and withheld taxes must be submitted, usually by the end of February or March of the following year.
Income Tax Brackets
| Income Range | Tax Rate |
|---|---|
| All income | 10% |
Employee Contributions
| Deduction Type | Rate (FBiH) | Rate (Republika Srpska) | Cap |
|---|---|---|---|
| Pension & Disability Insurance | 17.0% | 18.5% | No specific cap mentioned |
| Health Insurance | 12.5% | 12.0% | No specific cap mentioned |
| Unemployment Insurance | 1.5% | 0.8% | No specific cap mentioned |
| Child Protection | N/A | 1.7% | No specific cap mentioned |
Personal Allowances
- Basic monthly personal allowance (deducted from gross income after social contributions).
- Additional allowances for qualifying dependents (e.g., non-employed spouse, children).
- Deductions for interest paid on mortgage loans and premiums paid on life insurance may be available.
