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Last updated: August 1, 2026
Employment Cost Calculator for North Macedonia
Calculate your complete hiring costs for North 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.
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Employment Cost Breakdown
Select a country and enter a salary to see the employment cost breakdown
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Pension & Disability Insurance | 18.8% | Employee's gross salary (subject to min/max) |
| Health Insurance | 7.3% - 7.5% | Employee's gross salary (subject to min/max) |
| Unemployment Insurance | 1.2% | Employee's gross salary (subject to min/max) |
| Personal Income Tax (PIT) | 10% | Employee's gross salary minus social contributions and personal allowance |
Filing & Compliance
- Submit MPIN form (Monthly Report on Paid Salaries, Allowances, and Contributions) electronically by the 15th day of the following month.
- Pay calculated social contributions and withheld PIT by the 15th day of the following month.
- Provide employees with annual income statements.
Income Tax Brackets
| Income Type | Tax Rate |
|---|---|
| Employment income, self-employment income, royalties, industrial property rights, sale of own agricultural products, rental income, capital, capital gains, insurance income, and other taxable income not categorised separately in the legislation. | 10% |
| Gains from games of chance | 15% |
| Income whose origin cannot be proved | 70% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Pension and Disability Insurance | 18% | 16 times average monthly salary |
| Health Insurance | 7.3% | 16 times average monthly salary |
| Employment Insurance | 1.2% | 16 times average monthly salary |
| Additional Health Insurance | 0.5% | 16 times average monthly salary |
Personal Allowances
- Mandatory social security insurance contributions for employment income are fully deductible.
- A monthly personal allowance of 10,932 denars is exempt from personal income tax.
- The tax base for calculating personal income tax is gross salary reduced by mandatory social security contributions and the statutory personal allowance.
Written by
Lucas Botzen
Lucas Botzen is the Founder of Rivermate, a global employment platform that helps companies hire, employ, and manage talent internationally. Since founding Rivermate in December 2020, he has focused on building practical solutions that simplify international payroll, benefits, taxes, contracts, and employment compliance for remote teams. Before Rivermate, Lucas co-founded and co-directed Boloo, an e-learning and software company that helped entrepreneurs start and grow e-commerce businesses. He scaled Boloo to more than €2 million in annual revenue before successfully exiting the business in 2020. Lucas holds a Bachelor’s degree in Business Innovation from Avans University of Applied Sciences. His background in entrepreneurship, technology, automation, and remote work continues to shape his approach to making global employment simpler and more human.
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