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.