Salary & Payroll Deductions in North Macedonia (UJP & PIOM)
Employment compensation in North Macedonia is regulated by the Law on Personal Income Tax and the Law on Contributions for Mandatory Social Insurance, administered by the Public Revenue Office (UJP / УЈП):
- Mandatory Social Security Contributions (Total 28.0%): Withheld by the employer from the gross salary:
- Pension and Disability Insurance (PIOM): 18.8%.
- Health Insurance (FZOM): 7.5%.
- Employment / Unemployment Fund: 1.2%.
- Workplace Injury Insurance: 0.5%.
- Statutory minimum contribution base: 50% of the average national salary; maximum contribution cap: 16 times the national average wage.
- Personal Tax Allowance (Даночно ослободување): A monthly statutory deduction of approximately 9,653 MKD is subtracted from the taxable base.
- Personal Income Tax (PIT / Персонален данок): Flat 10.0% statutory rate on the remaining taxable base.
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.