Maternity & Parental Leave in North Macedonia (FZOM)
Maternity rights are protected under Article 165 of the Law on Labor Relations and financed through the Health Insurance Fund (FZOM / ะคะะะ):
- Duration of Maternity Leave:
- Single Childbirth: 9 continuous months.
- Multiple Births (twins, triplets): 15 continuous months.
- Mandatory start: At least 28 days before estimated delivery date.
- 100% Wage Replacement: The benefit covers 100% of the employee's average net salary during the 12 months prior to maternity leave, fully reimbursed from state health insurance funds (FZOM).
- Paternity & Parental Share: The father may assume the remainder of parental leave if the mother returns to work.
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 / ะฃะะ), RKE, and Customs Administration of North Macedonia.