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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 |