Employment Cost Calculator for Macedonia
Calculate your complete hiring costs for Macedonia 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 | Base |
|---|---|---|
| Pension & Disability Insurance | 18.8% | Gross Salary |
| Health Insurance | 7.5% | Gross Salary |
| Unemployment Insurance | 1.2% | Gross Salary |
| Personal Income Tax | 10% (flat) | Taxable Income Base* |
*Taxable income base for PIT is gross salary reduced by mandatory social security contributions and statutory personal allowance.
Filing & Compliance
- Monthly MPIN form submission and payment of social contributions and withheld PIT are due by the 15th day of the following month.
- Employers must provide employees with annual statements of income, withheld tax, and paid contributions.
- Annual reports summarizing total income, withheld PIT, and social contributions for each employee are typically due by March 31st of the following year.
Income Tax Brackets
| Income Range | Tax Rate |
|---|---|
| Up to Gross MKD 1,080,000 | 10% |
| Above Gross MKD 1,080,000 | 18% (on the difference above MKD 1,080,000) |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Pension and Disability Insurance | 18.8% | 16 average national gross salaries |
| Health Insurance | 7.5% | 16 average national gross salaries |
| Employment Insurance | 1.2% | 16 average national gross salaries |
| Additional Health Insurance (Workplace Injury) | 0.5% | 16 average national gross salaries |
Personal Allowances
- Annual personal tax exemption: MKD 123,240.
- Compulsory social security contributions are fully tax-deductible.
