Cost of an employee in North Macedonia (2026)
What an employee really costs an employer in North Macedonia: gross salary plus mandatory employer social contributions.
On a gross salary of MKD 80,000 per month in North Macedonia, an employer pays about MKD 102,560 in total once mandatory employer social contributions of 28.2% on top of the gross are included.
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How salary is taxed in North Macedonia
Income tax in North Macedonia is a flat 10% on taxable income.
Employees also pay social contributions of around 28% of gross salary.
A tax-free allowance of about MKD 123,240 per year is deducted before income tax.
The standard VAT rate is 18%.
Frequently asked questions
What does it cost to employ someone in North Macedonia?
On top of the gross salary, an employer in North Macedonia pays mandatory social contributions. The total cost of employment is the gross salary plus those employer contributions.
Are employer contributions the same as salary deductions?
No. Employer contributions are paid by the company in addition to the gross salary, while employee deductions (income tax and social contributions) are taken out of the gross to leave the net take-home pay.
Employer-contribution rates are approximate and may be capped or vary by region and sector.
Approximate 2026 estimate. Simplified model, verify before relying on it. Not tax advice.
Rates updated June 2026