Annual Paid Leave & Mandatory K-15 Allowance in North Macedonia
Vacation rights and holiday bonuses in North Macedonia are governed by the Law on Labor Relations and the General Collective Agreement for the Private Sector:
- Statutory Paid Annual Leave: Minimum 20 working days (up to 26 working days based on seniority and working conditions).
- Mandatory K-15 Holiday Allowance (Регрес за годишен одмор - К-15):
- Every private sector employer is legally obligated to pay an annual holiday allowance (K-15) to every employee who has worked at least 6 continuous months with the employer in that calendar year.
- Statutory minimum: At least 40.0% of the average national net salary over the preceding 3 months (typically between 15,000 and 18,000 MKD).
- Payment deadline: By December 31st of the calendar year.
Statutory Regulatory Framework: Compliant with the Law on Personal Income Tax, Law on Profit Tax, Law on Labor Relations, and official decrees issued by the Public Revenue Office (UJP / УЈП), RKE, and Customs Administration of North Macedonia.