North Macedonia Salary Calculator 2026

How salaries are calculated in North Macedonia

The Macedonian system is simple: every contribution is calculated from the employee’s gross salary, and the employer pays nothing extra on top of gross. The employer calculates the contributions and tax and pays them to the Public Revenue Office (UJP) through the monthly payroll return (MPIN).

28% in contributions

The largest share goes to the Pension and Disability Insurance Fund (PIOSM); for employees in the second pillar, part of that contribution is passed on to a private pension fund. Then come the Health Insurance Fund contribution (7.5%), the additional contribution for injury at work and occupational disease (0.5%) and the unemployment insurance contribution. Following an amendment to the Law on Contributions, for July to December 2026 salaries the pension contribution is 19.9% and unemployment 0.1% (until June they were 18.8% and 1.2%). The total stays at 28%, so net pay does not change.

Contributions are charged on at least 34,571 MKD (50% of the average wage) and at most 1,106,256 MKD a month (16 average wages). Above that amount contributions stop rising, while tax continues to apply.

Personal income tax

Income tax is a flat 10%. The base is gross salary minus contributions and the personal allowance of 10,932 MKD a month (131,184 MKD a year). That is why the effective tax rate on lower salaries is well below 10%.

Example: 75,000 MKD gross

Contributions come to 21,000 MKD (pension 14,925, health 5,625, additional 375 and unemployment 75). The tax base is 75,000 − 21,000 − 10,932 = 43,068 MKD and tax is 4,307 MKD. The employee receives 49,693 MKD, very close to the average net salary.

What is not covered

The calculator does not include the annual leave allowance (regres), meal and transport allowances (tax-free up to statutory limits), overtime, or part-time work, where the minimum contribution base applies.