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Sample calculation of salary on monthly basis - Croatia as of 01 January 2015 according to the government's announcement

Sample calculation for a Croatian employee, resident in Zagreb without dependent family members

 

      HRK % coeff. HRK EUR
1 gross salary        10.000,00 1.303,78
  contributions out of salary          
2 contributions to pension insurance, 1st pillar   15,00   1.500,00 195,57
3 contributions to pension insurance, 2nd pillar   5,00   500,00 65,19
4 contributions to pension insurance - total       2.000,00 260,76
5 gross salary reduced by contributions to pension insurance       8.000,00 1.043,02
6 personal tax-exempt amount     1,00 2.600,00 338,98
7 monthly taxable base (1-4-6)       5.400,00 704,04
  tax brackets          
8 income tax, tax rate 12%, tax bracket 2.200,00 12,00   264,00 34,42
9 income tax, tax rate 25%, tax bracket 11.000,00 25,00   800,00 104,30
10 income tax, tax rate 40%, tax bracket 0,00 40,00   0,00 0,00
11 total amount of tax (8+9+10)       1.064,00 138,72
12 amount of municipal tax ("prirez")   18,00   191,52 24,97
13 total amount of personal income tax (11 + 12)       1.255,52 163,69
14 net salary (5-13)       6.744,48 879,33
15 remuneration in kind       0,00 0,00
16 net salary for payment (14-15)       6.744,48 879,33
  employer's contributions (on salary)          
17 contribution to health insurance   15,00   1.500,00 195,57
18 contribution to public unemployment insurance   1,70   170,00 22,16
19 contribution to accident insurance   0,50   50,00 6,52
20 total amount of employer's contributions    17,20   1.720,00 224,25
21 total costs of salary (1 + 20)       11.720,00 1.528,03

 

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