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North Macedonia Social Security Minimum/Maximum Contribution Basis for 2022 — Orbitax Tax News & Alerts

North Macedonia's Revenue Office has published a release on the minimum and maximum basis for social security contributions for 2022, which are based on an average salary amount of MKD 43,509 for 2022. Given the average salary:

  • The minimum basis for calculating contributions for 2022 is MKD 20,755.00 (50% of 43,509)
  • The maximum basis for calculating contributions for 2022 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 696,144.00 (16 x 43,509); and
  • The maximum basis for calculating contributions for 2022 for a self-employed person is MKD 522,108.00 (12 x 43,509)

The release also provides the average salary for past years going back to 2009.

The Revenue Office has also published a separate release on the contribution rates for 2022, which include:

  • Mandatory pension and disability - 18.8%
  • Mandatory health insurance - 7.5%
  • Additional health insurance for workplace injury and occupational disease - 0.5%
  • Mandatory employment insurance - 1.2%

The contribution rates are unchanged from 2021.