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Social security contributions

Effecting of payment of social security contributions while effecting payment of salaries as of May 1st

  • The Croatian Government has adopted a Directive on manner of effecting the payment of social security contributions, benefits in kind and monthly basis for calculation of contributions on the basis of employment. Pursuant to this Directive, the employers will only be allowed to effect the payment of the net salaries after the corresponding payments for social security contributions have been effected, which is a prerequisite for effecting of the payment of salaries. As of May 1st, the Tax Authorities shall inform banks, through the Financial Agency, off the employers that do not effect payments of social security contributions.

  • As of May 1st, rate for healthcare contributions is being reduced from 15% to 13%. Cited reduction of contribution rate will result in reduction of total costs fro salaries at the rate of 1,7%, provided gross amounts of salaries are not amended. The reduced rate shall be applicable while effecting the payment for salaries for the month of May. This means that the employers that pay out salaries for May in June will be authorized to utilize the reduced rate in June, while the employers that pay out salaries for May in May, will be authorized to use the reduced rate in May.