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Sample calculation of salary on monthly basis – Croatia as of 01 April 2014
Sample calculation for a Croatian employee, resident in Zagreb without dependent family members
|
HRK |
% |
coeff. |
HRK |
EUR |
||
|
1
2 |
gross salary per month
contributions to pension insurance,1st pillar |
15,00 |
10.000,00
1.500,00 |
1.320,13
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 reducedby contributions to pension insurance |
8.000,00 |
1.056,11 |
|||
|
6 |
personal tax-exempt amount |
1,00 |
2.200,00 |
290,43 |
||
|
7 |
monthly taxable base(1-4-6) |
5.800,00 |
765,68 |
|||
|
8 |
taxbrackets income tax,tax rate 12%, tax bracket |
2.200,00 |
12,00 |
264,00 |
34,85 |
|
|
9 |
income tax,tax rate 25%, tax bracket |
6.600,00 |
25,00 |
900,00 |
118,81 |
|
|
10 |
income tax,tax rate 40%, tax bracket |
0,00 |
40,00 |
0,00 |
0,00 |
|
|
11 |
total amount of tax(8+9+10) |
1.164,00 |
153,66 |
|||
|
12 |
amount of municipal tax("prirez") |
18,00 |
209,52 |
27,66 |
||
|
13 |
total amount of personal incometax(11 +12) |
1.373,52 |
181,32 |
|||
|
14 |
net salary(5-13) |
6.626,48 |
874,78 |
|||
|
15 |
remuneration in kind |
0,00 |
0,00 |
|||
|
16 |
net salary for payment(14-15) |
6.626,48 |
874,78 |
|||
|
17 |
employer's contributions (on salary) contribution to health insurance |
15,00 |
1.500,00 |
198,02 |
||
|
18 |
contribution to public unemployment insurance |
1,60 |
160,00 |
21,12 |
||
|
19 |
contribution to accident insurance |
0,50 |
50,00 |
6,60 |
||
|
20 |
additional unemployment insurance-disabled persons |
0,10 |
10,00 |
1,32 |
||
|
21 |
total amount of employer'scontributions |
17,20 |
1.720,00 |
227,06 |
||
|
22 |
total costs of salary(1+21) |
11.720,00 |
1.547,19 |
|||
|
Data considered middle exchange rate ofthe National Bank of Croatia |
7,575 |
|||||
|
basic personal tax-exempt amount |
2.200,00 |
|||||
