Employer Tax Contributions

Tax Type	Rate	Base
Pension & Disability Insurance	18.8%	Gross Salary
Health Insurance	7.5%	Gross Salary
Unemployment Insurance	1.2%	Gross Salary
Personal Income Tax	10% (flat)	Taxable Income Base*

*Taxable income base for PIT is gross salary reduced by mandatory social security contributions and statutory personal allowance.

Filing & Compliance

• Monthly MPIN form submission and payment of social contributions and withheld PIT are due by the 15th day of the following month.
• Employers must provide employees with annual statements of income, withheld tax, and paid contributions.
• Annual reports summarizing total income, withheld PIT, and social contributions for each employee are typically due by March 31st of the following year.

Income Tax Brackets

Income Range	Tax Rate
Up to Gross MKD 1,080,000	10%
Above Gross MKD 1,080,000	18% (on the difference above MKD 1,080,000)

Employee Contributions

Deduction Type	Rate	Cap
Pension and Disability Insurance	18.8%	16 average national gross salaries
Health Insurance	7.5%	16 average national gross salaries
Employment Insurance	1.2%	16 average national gross salaries
Additional Health Insurance (Workplace Injury)	0.5%	16 average national gross salaries

Personal Allowances

• Annual personal tax exemption: MKD 123,240.
• Compulsory social security contributions are fully tax-deductible.