The Law on Amending and supplementing the Law on Contributions for Mandatory Social Insurance is published in the “Official Gazette of the Republic of Macedonia” No. 247/2018 on 31 December 2018 and this Law is gradually increasing the rates for calculation and payment of the contribution for mandatory pension and disability insurance and mandatory health insurance. Namely, the contribution rate for mandatory pension and disability insurance initially in 2019 is increased by 0.4%, and the rate of contribution for mandatory health insurance by 0.1% considered in relation to the previously existing applicable Law on Contributions for Mandatory Social Insurance, and as of 2020, the contribution rate for mandatory pension and disability insurance is increased by 0.8%, while the contribution rate for mandatory health insurance by 0.2% considered in relation to the previously existing applicable Law.
Having in mind the above mentioned, rates according to which the contributions are calculated and paid for 2019 shall be the following:
1) 18,4% for mandatory pension and disability insurance;
2) 4% for disability contribution and physical impairment caused by injury at work or professional disease;
3) 7,4% for mandatory health insurance;
4) 10% for mandatory health insurance for the persons obliged to pay contributions according to the basis determined in Article 14 points 11) and 14) lines 1, 2, 3 and 5 of this Law;
5) 5,4% for mandatory health insurance for the persons obliged to pay contributions according to the basis determined in Article 14 point 14) line 4 of this Law;
6) 13% for mandatory health insurance for the person obliged to pay – beneficiary of domestic pension who pays the contribution based on the amount of the pension;
7) 0,5% for additional contribution for mandatory health insurance in case of injury at work and professional disease; and
8) 1,2% for mandatory contribution for insurance in the event of unemployment; and the contribution rate for pension and disability insurance for the years of service that are calculated with increased duration shall be:
– 9,2% for performing tasks and duties where the effective 12 months are calculated as 18 months in the years of service;
– 7,67% for performing tasks and duties where the effective 12 months are calculated as 17 months in the years of service;
– 6,13% for performing tasks and duties where the effective 12 months are calculated as 16 months in the years of service;
– 4,6% for performing tasks and duties where the effective 12 months are calculated as 15 months in the years of service;
– 3,07% for performing tasks and duties where the effective 12 months are calculated as 14 months in the years of service; and
– 1,53% for performing tasks and duties where the effective 12 months are calculated as 13 months in the years of service.
Rates according to which the contributions are calculated and paid as of 2020, shall be the following:
1) 18,8% for mandatory pension and disability insurance;
2) 4% for disability contribution and physical impairment caused by injury at work or professional disease;
3) 7,5% for mandatory health insurance;
4) 10% for mandatory health insurance for the persons obliged to pay contributions according to the basis determined in Article 14 points 11) and 14) lines 1, 2, 3 and 5 of this Law;
5) 5,4% for mandatory health insurance for the persons obliged to pay contributions according to the basis determined in Article 14 point 14) line 4 of this Law;
6) 13% for mandatory health insurance for the person obliged to pay – beneficiary of domestic pension who pays the contribution based on the amount of the pension;
7) 0,5% for additional contribution for mandatory health insurance in case of injury at work and professional disease; and
8) 1,2% for mandatory contribution for insurance in the event of unemployment; and the contribution rate for pension and disability insurance for the years of service that are calculated with increased duration shall be:
– 9,4% for performing tasks and duties where the effective 12 months are calculated as 18 months in the years of service;
– 7,83% for performing tasks and duties where the effective 12 months are calculated as 17 months in the years of service;
– 6,27% for performing tasks and duties where the effective 12 months are calculated as 16 months in the years of service;
– 4,7% for performing tasks and duties where the effective 12 months are calculated as 15 months in the years of service;
– 3,13% for performing tasks and duties where the effective 12 months are calculated as 14 months in the years of service; and
– 1,57% for performing tasks and duties where the effective 12 months are calculated as 13 months in the years of service.
Also, besides the above mentioned changes, this Law supplements:
- Article 7 of the on Contributions for Mandatory Social Insurance with a new point, according to which a natural person who is registered for performance of an independent activity for retail trade at booths and markets, registered in the register of the Traders’ Chamber of Macedonia, provided that he/she is not insured upon any other basis, is prescribed as a taxpayer for payment of the contributions for mandatory pension and disability insurance;
- Article 8, so that a person performing internship work in accordance with the law is prescribed as a taxpayer for payment of the contributions based on disability and physical impairment caused by injury at work or professional disease;
- Article 10, where as a taxpayer for payment of the contribution for mandatory health insurance is defined also a natural person who is registered for performance of an independent activity for retail trade at booths and markets, registered in the register of the Traders’ Chamber of Macedonia, provided that he/she is not insured upon any other basis; as well as a child with developmental disabilities and specific needs for whom the right to a special supplement is exercised in accordance with the Law on Child Protection, unless they can be insured on any other basis;
- Article 11, in a manner stipulating that a person performing internship work is a taxpayer for payment of additional contribution for mandatory health insurance in the event of injury at work and professional disease; and
- item 1) of Article 13, which stipulates that the employer shall be obliged for the calculation and payment of the contribution for the person who is performing internship work; and at the same time, the Traders’ Chamber of Macedonia shall be obliged to calculate the contributions for the natural person who is registered for performance of an independent activity for retail trade at booths and markets, registered in the register of the Traders’ Chamber of Macedonia and for the persons themselves shall be obliged to pay the contributions.
Furthermore, this Law regulates the basis for payment of the health insurance contribution for the natural person who is registered for performance of an independent activity for retail trade at booths and markets, registered in the register of the Traders’ Chamber of Macedonia and the basis for calculation and payment of the contributions will be 20% of the average monthly salary paid per employee in the Republic announced in January in the current year according to the data from the State Statistics Office; and at the same time, regulates the base a child with developmental disabilities and specific needs, if he/she is not insured on another basis, and the competent authority will be obliged to pay the contribution for mandatory health insurance on a basis of 50% of the average monthly salary paid per employee in the Republic announced in January in the current year according to the data from the State Statistics Office.
Namely, the legal provisions related to the calculation and payment of contributions for for the natural person who is registered for performance of an independent activity for retail trade at booths and markets, registered in the register of the Traders’ Chamber of Macedonia, will start to apply from 1 July 2019. The persons who are not defined as bonds for payment of the contribution for mandatory health insurance on one of the grounds stipulated in the Law, shall pay the contribution for health insurance to twice lower base, i.e. to 50% of the average monthly salary paid per employee in the Republic announced in January in the current year according to the data from the State Statistics Office, instead of the average salary announced in January in the current year according to the data from the State Statistics Office.
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Source of the published regulations: www.slvesnik.com.mk