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Sample calculation of salary on monthly basis - Croatia as of 01 January 2017 according to the announced tax reform

Sample calculation for a Croatian employee, resident in Zagreb with one dependent family member

 

      HRK % coeff. HRK EUR
1 gross salary       10.000,00 1.320,13
  contributions out of salary          
2 contributions to pension insurance, 1st pillar   15,00   1.500,00 198,02
3 contributions to pension insurance, 2nd pillar   5,00   500,00 66,01
4 contributions to pension insurance - total       2.000,00 264,03
5 gross salary reduced by contributions to pension insurance       8.000,00 1.056,11
6 personal tax-exempt amount     1,00 3.800,00 501,65
7 personal tax-exampt amount for dependents     0,70 1.750,00 231,02
8 total tax-exampt amount       5.550,00 732,67
9 monthly taxable base (1-4-8)       2.450,00 323,43
  tax brackets          
10 income tax, tax rate 24%, tax bracket 17.500,00 24,00   588,00 77,62
11 income tax, tax rate 36%, tax bracket 0,00 36,00   0,00 0,00
12 total amount of tax (10+11)       588,00 77,62
13 amount of municipal tax ("prirez")   18,00   105,84 13,97
14 total amount of personal income tax (12 + 13)       693,84 91,60
15 net salary (5-14)       7.306,16 964,51
16 remuneration in kind       0,00 0,00
17 net salary for payment (15-16)       7.306,16 964,51
  employer's contributions (on salary)          
18 contribution to health insurance   15,00   1.500,00 198,02
19 contribution to public unemployment insurance   1,70   170,00 22,44
20 contribution to accident insurance   0,50   50,00 6,60
21 total amount of employer's contributions   17,20   1.720,00 227,06
22 total costs of salary (1 + 21)       11.720,00 1.547,19

 

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