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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 | ||||
