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Hiring guidelines in Macedonia
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Hiring guidelines in Macedonia

  • Pay & taxes
  • Leave policy
  • Termination
  • Time-off
  • Additional info
Minimum Wage Requirements
The minimum wage for full-time employees is MKD 20,175 net and MKD 29,739 gross a month.
Individual Income Tax

The individual income tax ranges from 10% to 18%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.

Gross Annual Income Tax Rate (%)
Up to MKD - 1,080,000 10%
Over MKD - 1,080,000 18%
Payroll Cost

The only mandatory monthly employer cost in North Macedonia is Compensation for past work service. The cost for this fee varies based on the employee's monthly salary and total years worked, including work performed for all previous employers, and is calculated as 0.5% of the employee’s base monthly multiplied by the total years worked (including all previous employers). This fee will be calculated after onboarding based on the employee’s information.

Overtime Pay & Maximum Hours

Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday.

Overtime payment is mandatory and may be included in the salary. Hours outside of standard work hours are considered overtime. For additional hours, employees are paid:

  • 135% of the hourly rate on standard working hours
  • 135% of the hourly rate on night working hours
  • 150% of the hourly rate on rest days