As of September 2013, the average monthly net salary was MKD 21,060 (c. EUR 342). The minimum salary in Republic of Macedonia on annual level is determined by the Ministry of Finance upon prior opinion obtained from the established. Economic and Social Council in which the representative labour unions and employers associations participate. The minimal net salary in 2013 is MKD 8,050.
Salaries are computed and paid at least once monthly. Social security contributions and personal taxes are withheld by the employer along with the payment of salaries to employees.
Social insurance and pensions
Calculation and payment of all the employees’ social security contributions is regulated by the Law on Contributions for Mandatory Social Insurance effective since January 2009. This law introduced the unified system of gross salaries.
Employers are obliged to calculate, withhold from employees’ gross salary and pay into the accounts of respective funds the compulsory social security contributions. The current level of the compulsory social security contributions is as follows:
• 18% - pension and disability insurance
• 7.3% - health insurance
• 1.2% - unemployment insurance
• 0.5% - additional health insurance.
The Public Revenue Office (PRO) is the authorized body to control the calculation and the payment of the compulsory social security contributions.