Orbitax subscribers can now easily follow the latest COVID-19-related tax measures being implemented worldwide. New to Orbitax? Create a free account to access your dashboard and latest tax news.
News Share

The Tax Hub

Daily Tax Newsletter


Responsive image

North Macedonia Social Security Contribution Rates and Minimum/Maximum Contribution Basis for 2020

North Macedonia has adjusted the social security contributions rates for 2020. The contribution types and rates are as follows:

  • Mandatory pension and disability – 18.8% (up from 18.4%)
  • Mandatory health insurance – 7.5% (up from 7.4%)
  • Mandatory employment insurance - 1.2% (unchanged)
  • Additional health insurance for workplace injury and occupational disease - 0.5% (unchanged)

The adjusted contribution rates apply for the payment of salaries from the month of January 2020.

In addition to the rate adjustments, the minimum and maximum basis for social security contributions have also been set for 2020, which is based on salary data that includes an average salary of MKD 38,319. Based on the average salary amount:

  • The minimum basis for calculating contributions for 2020 is MKD 19,160.00 (50% of 38,319);
  • The maximum basis for calculating contributions for 2020 for income from employment and for the income of an executive member of a board of directors, a member of a management board, or a manager in a trade company is MKD 613,104.00 (16 x 38,319); and
  • The maximum basis for calculating contributions for 2020 for a self-employed person is MKD 459,828.00 (12 x 38,319).

The minimum and maximum basis amounts apply for calculations for the period January to December 2020.

Note - This article has been updated to reflect that the mandatory pension and disability contribution rate is 18.8% for 2020.

Powerful Tax Tools


FX Rates

Global FX Rates including Tax Year Average FX Rates and Spot Rates for all Reporting Currencies.


Corporate Tax Rates

Corporate tax rates, surtaxes, and effective tax rates for the current year, as well as historical rates and approved future rates.


Country Analysis

Detailed tax guidance for companies doing business in over 100 countries, including summaries and snapshots of key tax facts and issues.


Cross Border Tax Calculator

Calculate total tax costs and benefits of a cross border transaction including withholding tax, participation exemption and foreign tax credit rules.


Cross Border Tax Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment streams.



Complete overview of the OECD BEPS Project, including daily BEPS news, country adoption of BEPS measures, and an overview of the 15 BEPS Actions.


Tax Calendar

Customizable calendar tool that tracks corporate income tax, value added tax and transfer pricing obligations by country or entity.


Tax Forms

English translations of key tax forms for over 80 countries, including tax return forms, treaty benefit forms, withholding tax forms, and more.


Worldwide Tax Treaties

Repository including thousands of tax treaties (in English), OECD, UN and US Models, relevant EU Directives, Technical Explanations, and more.


Worldwide Tax Planner

Calculates the worldwide tax cost of what-if scenarios based on legal entity structure, taxable income, and cross border transactions.


Certified Rates Report

Customizable Certified Rates Report providing updated corporate and withholding tax rates at the end of each month for over 100 countries.


Withholding Tax Minimizer

Enables quick calculation of tax costs and benefits of cross border transactions considering all possible transaction combinations and optimal routes.


VAT Rates

Provides value added tax (VAT) rates, goods and services tax (GST) rates and other indirect tax rates for over 100 countries.


NOL Calculator

Country specific calculator to determine how net operating losses can be utilized in carryback and carryforward years.


Transfer Pricing Calculator

Calculates TP ratios under various TP methods and calculates the difference between target ratios and actual ratios.


Individual Income Tax Rates

Individual tax rates for over 100 countries.

Play of the Day

Crosss Border Rates

Provides Domestic, treaty and EU cross border tax rates for over 5,000 country combinations for 9 different payment Streams.

We’re here to help

We’re here to answer any questions you have about the Orbitax products and services.

Send us a message

Who’s behind Orbitax?

We’re committed to providing high value, low cost tax research and management solutions.

Learn More