North Macedonia Tax Agency Announces 2026 Compulsory Social Security Contribution Rates

The North Macedonian Public Revenue Office Dec. 31, 2025, announced the 2026 compulsory social security contribution rates for health insurance, pension, disability, and unemployment insurance. The announcement includes: 1) the individual income tax reduction of 131,184 Macedonian denars (US$2,498) annually; 2) the individual income tax deduction of 10,932 denars (US$208) monthly from basic pay, salary, and pension allowances; 3) the requirement to download the latest version of the client software as of Jan. 2 in order to submit salary calculations for January; 4) procedures for filing payroll calculations online; and 5) the current and historical highest bases for calculating contributions. ...