macedonia

North Macedonia

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To calculate the salary and taxes in North Macedonia please click here.

Minimum wage

What are the minimum wage requirements?

The minimum monthly NET salary amount is 18,000 MKD, per full-time employee, The minimum monthly GROSS salary (net salary + personal income tax + social contributions) is 26,422 MKD, per full-time employee.

Contributions & Taxes

How much are the contributions & taxes?

The individual income tax ranges from 10% to 18%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.

​​The employer cost is generally estimated at 28% of the employee salary.

  • Pension Fund Contribution – 18.8%
  • Health insurance contribution – 7.5%
  • Professional Health – 0.5%
  • Unemployment Insurance – 1.2%

Payroll

What is the payroll cycle?

The payroll cycle in North Macedonia is generally a monthly cycle, with wages usually paid by the 15th of the next month.

Is there 13th salary in North Macedonia?

There is a 13th salary in North Macedonia, the minimum is 8000 denars.

Labor Rules

What are the main Labor Rules?

Probation period rules

Probation periods in North Macedonia are generally three months. During the probation period, the employment can be terminated by either the employer or employee with five days of notice.

Termination

Terminations in North Macedonia can be complex. There is no at-will termination in North Macedonia for employers and termination must be done for just cause.

Compliant terminations include:

  • Voluntarily by the employee
  • By mutual agreement
  • Unilaterally by the employer based on:
    • Probation period
    • Objective grounds
    • Disciplinary dismissal
    • Performance due to unsuitability for the job
  • By the expiration of the contract

Notice Period

The minimum notice period is 30 days. It can be increased to a maximum of 90 days if agreed in the Employment Agreement.

Leave and Benefits

Leave and Benefits rules

Sick leave

Employees are entitled to paid sick leave for up to 30 days. This leave is paid at different rates and by different payers depending upon the length, if the leave sxceedes 30 days, the social security institution is the payer.

Maternity leave & Paternity leave

Female employees are generally entitled to 9 months of paid maternity leave.

Fathers may take up to seven days of paid paternity leave if the mother does not take her maternity leave. Employees whose partner has finished the 45 initial days of maternity leave are entitled to 7 working days of paid paternity leave. The employee will receive 100% of their average monthly salary from the last 12 months during this period, and Social Security will be responsible for this pay.

What are the minimum vacation days?

Employees are generally entitled to 20 to 26 days of paid annual leave, and up to an additional seven for marriage, bereavement, or professional examinations.

Insurance

Health Security & Private Insurance

North Macedonia has public health care covered by the Health Insurance Fund. The fund pays for most preventative care, examinations, and treatments.

* Native Teams can support you in finding the best private insurance in the country. Contact us and we will send a comparison of insurance packages and prices*

Visa

Relocation and Work Permits

Native Teams will act as your Employer of Record and apply for your work permit in the country. You will be able to upload all the needed documents in our app. Native Teams will support you by giving you regular updates on the progress until you get your work and residence permit.

How long is the Visa / Work Permit process?

2 to 4 weeks depending on the authorities and provided documents.

Which documents do you need?

To apply for visa/work permit, please upload the documents from our onboarding list (relocation to log in/pricing).