Payroll in Macedonia

Do you need a payroll specialist in Macedonia? You can opt for the services offered by our company. In the following lines, you can discover some important information about payroll in Macedonia. Moreover, our lawyers in Macedonia can put you in touch with such an expert as soon as you start a business in this country and hire employees.

What does payroll mean in Macedonia, and why are such services needed?

Payroll is the process by which employee salaries are calculated. This calculation also includes taxes related to the respective salary which are paid to the state, both by the employee and the employer. Payroll services in Macedonia are important for a company. Here is other interesting information about payroll services in Macedonia:

• The payroll process is done on a monthly basis. Most companies in Macedonia pay their employees once per month.
• Social contributions are considered when calculating the salaries. 7.5% is paid for health insurance, while 1.2% is paid for employment insurance.
• A payslip is a document/note offered to an employee, with details about the gross salary, taxes, deductions, amount of pay, etc.
• A payroll specialist in Macedonia uses specific salary platforms/programs, with detailed information about the employee’s work contract, contributions, etc.
• Once the payslips are signed by the manager of the company, the salaries are distributed according to the established internal rules.
• A payroll specialist in Macedonia ensures that all social contributions are paid on time. All social contributions are calculated on and withheld from the employee’s gross salary and paid by the employer on the employee’s behalf.

These are some of the important aspects of payroll in Macedonia. We mention that our accountants in Macedonia can provide you with comprehensive information about payroll services. You can request such services immediately after setting up a company, with the help of our Macedonian lawyers.

Minimum wage in Macedonia and workers’ benefits

• In Macedonia, the net minimum wage from March 2026 is MKD 26,046/month (around EUR 423).
• The personal income tax in Macedonia is set at a flat rate of 10%.
• 18.8% is the contribution for pension and disability insurance in Macedonia.
• Employers in Macedonia cover 30 days of paid sick leave. The payment ranges between 70% and 90% of the salary.
• In Macedonia, a 13th salary is not required by law; some employers pay it voluntarily.
• 9 months is the paid maternity leave in Macedonia. This period can be extended for up to 15 months in the case of multiple births.
• Employees have the right to 20 days of paid annual leave, to which holidays are added.
• In Macedonia, the working week is 40 hours, with 8 hours per day.
• Overtime is paid at least 35% above the employee’s standard hourly rate (i.e. at least 135% of it).

About the 13th-month salary in Macedonia

Many European countries have implemented the payment of the 13th-month salary as a legal obligation. Spain, Portugal, Italy, Greece, and Austria are among the countries where the payment of the 13th-month salary is mandatory. In most cases, this 13th-month salary is calculated at the rate of a one-month regular salary and is typically paid at the end of the year; in Macedonia it depends on company policy or collective agreements, as the Labor Law does not require it.

You can also rely on our attorneys in Macedonia for other issues. For example, our specialists can help you immigrate to Macedonia if you want to relocate here. Please feel free to contact our law firm in Macedonia and discuss further details about the payroll services available to your company.