In a procedure customary to the start of each new fiscal year,
the Public Revenue Office of the Republic of North Macedonia has
revised the minimum and maximum amounts used for the payment of
mandatory social security contributions. Although the total rate of
contributions remains unchanged at 28% of the gross salary (same as
2020), the inevitable change of the national average gross salary
triggers a change mostly affecting employees at the very extremes
of the earning spectrum.
The national average gross salary (published annually) is used
as a calculation base for both the minimum and the maximum social
security contributions amount. The minimum on which contributions
are calculated is set at 50% of the average national monthly gross
or MKD 20,571 for the year 2021. On the other hand, the monthly
maximum contributions are payable on 16x average national
salaries; therefore setting the ceiling on which
contributions can be paid at MKD 658,256 for this
year.
