SALARY CALCULATION DATA FOR APRIL 2016

LOWEST AND HIGHEST BASIS FOR CALCULATION OF
CONTRIBUTIONS FROM SALARY

1

Average monthly gross salary paid per employee in the Republic of Macedonia (Announcement of the State Statistics Office No. 4.1.16.06 from 21.01.2016

32.268,00

2

Lowest basis for contributions for pension and disability insurance, health insurance, additional health insurance and employment insurance (No. 1 x 50%)

16.134,00

3

Minimal basis for contributions for compulsory pension and disability insurance (No. 2 x 18%)

2.904,00

4

Minimal basis for contributions for compulsory health insurance (No. 2 x 7,30%)

1.178,00

5

Minimal basis for additional contributions for compulsory health insurance in case of work injury or occupational disease (No. 2 x 0,5%)

81,00

6

Minimal basis for contributions for compulsory unemployment protection insurance (contributions for employment, No. 2 x 1,2%)

194,00

HIGHEST BASIS FOR CONTRIBUTIONS FROM SALARY

7

Highest basis for all contributions for pension and disability insurance, health insurance, additional health insurance and employment insurance (No. 1 x 12)

387.216,00

8

Maximum basis for contributions for compulsory pension and disability insurance (No. 7 x 18%)

69.699,00

9

Maximum basis for contributions for compulsory health insurance (No. 7 x 7,3%)

28.267,00

10

Maximum basis for additional contributions for compulsory health insurance in case of work injury or occupational disease (No. 7 x 0,5%)

1.936,00

11

Maximum basis for contributions for compulsory unemployment insurance (employment contributions, No. 7 x 1,2%)

4.647,00

HIGHEST BASIS FOR CONTRIBUTIONS FOR SELF-EMPLOYED

12

Highest basis for all contributions for pension and disability insurance, health insurance, additional health insurance and employment insurance (No. 1 x 8%)

258.144,00

13

Maximum basis for Contributions for pension and disability insurance (No.12 x 18%)

46.466,00

14

Maximum basis for contributions for compulsory health insurance (No. 12 x 7,3%)

18.845,00

15

Maximum basis for additional contributions for compulsory health insurance in case of work injury or occupational disease (No. 12 x 0,5%)

1.291,00

16

Maximum basis for contributions for compulsory unemployment insurance (employment contributions, No. 12 x 1,2%)

3.098,00

17

Right to salary increase for March 2016 compared to February 2016

0,00%

18

Monthly tax exemption for calculation of salaries for 2016

7.357,00

 

COMPENSATIONS

 

19

Per diem for business travel in the country for private entities (No. 29 x 8%)

1.781,00

20

Per diem for business travel in the country for budget beneficiaries (since 16 July, 2010)

0,00

21

Retirement benefit for those applying the Law on payment of salaries (No. 30 x 2)

43.626,00

22

Retirement benefit for private enterprises (No. 29x2)

44.512,00

23

Jubilee award (No. 29 x 1)

22.256,00

24

Employee compensation in event of death (No. 29x3)

66.768,00

25

Employee compensation in event of death of a family member (No. 29 x 2)

44.512,00

25.1

Budget beneficiaries - Compensation in event of death of an employee

30.000,00

25.2

Budget beneficiaries - Compensation in event of death of a family member

15.000,00

26

Compensation of food expenses and travel related costs from and to the place of volunteering (15% of No. 31)

4.826,00

27

Costs of organized food at work - recognized tax expense for the purpose of income tax (20% of the No. 33)

4.381,00

28

Annual leave allowance - recognized tax expense for the purpose of profit tax (40% of No. 32) (The data about the annual leave allowance is in gross amount including personal income tax)

12.830,00

28.a

Annual leave recourse - minimum amount in accordance with the General collective agreement for the private sector in the area of economy (net amount which does not include personal income tax) (40% of No. 29)

8.902,00

 

DATA FROM THE STATE STATISTICAL OFFICE

 

29

Average net salary paid in December 2015 - February 2016 Announcement of the State Statistics Office No. 4.1.16.32 from 22.04.2016

22.256,00

30

Average net salary paid in February 2016 - Announcement of the State Statistics Office No. 4.1.16.32 from 25.04.2016

21.813,00

31

Average monthly gross salary paid per employee in the Republic of Macedonia for 2015 Announcement of the State Statistics Office No. 4.1.16.14 from 25.02.2016

32.173,00

32

Average gross salary paid for December 2015 - February 2016 Announcement of the State Statistics Office No. 4.1.16.31 from 22.04.2016

32.665,00

33

Average net salary paid per employee in the Republic of Macedonia in 2014 Announcement of the State Statistics Office No. 4.1.16.15 from 25.02.2015

21.906,00

34 Average net salary paid in February 2016 година - Announcement of the State Statistics Office No. 4.1.16.31 from 24.04.2016 32.074,00