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Contributions: information on the general rules, rates and taxpayer
- the insured person is the contributions payer from the basis
- the employer is the contributions payer according to the basis
- the employer is the person obliged to calculate and pay all the contributions
Basis for calculation of contributions
- Monthly basis for calculation of contributions is the salary, that is, receipts from employment, liable to income tax, paid or provided in kind by the employer or other person instead of the employer or receipts that were to be paid to the insured person for work in a specific month under the employment contract, labour regulations, collective agreement or a special provision.
- Monthly basis for calculating contributions for posted worker is the amount established by the employer based on the highest monthly salary that the posted worker would gain for the same or similar work in the Republic of Croatia under an employment contract, labour regulations, collective agreement or a special provision, increased by 20%.
1. contributions from the base:
1.1. pension insurance contribution at the rate of 20% or 15% for person covered by pension insurance on the basis of individual capitalised savings
1.2. contribution to pension insurance on the basis of individual capitalised savings (for the person covered by that insurance) at the rate of 5%
2. contributions according to the base:
2.1. health insurance contribution at the rate of 16.5%.
Due date for contributions payment
- Contributions according to the salary are calculated at the same time as the salary and are due for payment at the same time as the salary.
- Contributions according to the salary or part of salary that is not paid until the last day in the month for the previous month must be calculated and are due for payment until the last day in the month for the previous month.
Competent authority and regulations
Ministry of Finance, Tax Administration
10 000 Zagreb
+385 1 480 9000
Act on Contributions (Official Gazette 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14, 115/16, 106/18), Act on Contributions
Date of update: 29 October 2020