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Salary Calculator
Calculate net salary from gross and vice versa — with accurate contribution and tax rates for Macedonia 2026.
MKD
Minimum net salary: 18,000 MKD
Frequently Asked Questions
What is the minimum salary in Macedonia in 2026?
The minimum net salary in North Macedonia is 18,000 MKD per month. The minimum gross salary (with contributions) is approximately 23,400 MKD.
How much are employee contributions?
Total employee contributions are 14.45%: pension 9%, health 3.75%, unemployment 1.2%, additional 0.5%. The employer pays an additional 12.75%.
How is income tax calculated?
Personal income tax is 10% of the taxable base. Taxable base = gross salary minus employee contributions.
What is the deadline for MPIN?
The MPIN declaration must be filed by the 15th of the month for the previous month. Salary must be paid by the end of the current month.
Is there a maximum contribution base?
Yes. The maximum monthly contribution base in 2026 is 1,010,464 MKD. The minimum base is 31,577 MKD.
Automatic salary calculation
Facturino calculates salaries for all employees, generates MPIN, and tracks costs by department.