MPIN Form: Monthly Payroll Filing Guide

What is the MPIN Form?

MPIN (Monthly Calculation for Integrated Collection) is a mandatory form that employers submit to UJP every month. This document contains all information about calculated salaries, personal income taxes, and social contributions (pension, health, and unemployment insurance) for all employees in the company. The MPIN form is the foundation of tax records for employed individuals and is crucial for the proper functioning of the social insurance system.

Filing Deadline and Penalties

The MPIN form must be submitted no later than the 15th of the month following the calculation period. For example, the MPIN for January must be filed by February 15th. If the deadline falls on a weekend or public holiday, it is extended to the next business day.

• Late filing penalty: EUR 500 to 1,000 equivalent in denars for legal entities
• Penalty for the responsible person: EUR 250 to 500 equivalent in denars
• Repeat offenses: the fine can be doubled
• Non-filing for more than 3 months: may trigger a tax audit
• Late payment interest on contributions: 0.03% daily

Required Data for MPIN

Properly filling out the MPIN form requires detailed information for each employee. Preparing this data can be complex, especially for companies with a larger number of employees.

• Employee EMBG (unique citizen number) and employer EMBS (registration number)
• Gross salary and net salary for each employee
• Personal income tax calculation (10%)
• Pension and disability insurance contribution (18.8%)
• Health insurance contribution (7.5%)
• Unemployment insurance contribution (1.2%)
• Supplements for overtime, night work, and holiday work
• Sick leave, annual leave, and other absences
• Number of working hours and working days in the month

How to File MPIN Electronically

1. 1

   Register on the e-Tax Portal

   Visit the etax.ujp.gov.mk portal and register with a digital certificate. A qualified electronic signature issued by an authorized provider is required.

2. 2

   Prepare the Data

   Gather all required employee information: gross salaries, working hours, absences, and supplements. Verify that all EMBG numbers are correct.

3. 3

   Fill Out the Form

   Enter the data into the MPIN form on the portal or import an XML file generated by payroll software.

4. 4

   Verify Calculations

   The system automatically calculates contributions. Compare them with your own calculations and correct any discrepancies.

5. 5

   Sign and Submit

   Sign the form with your digital certificate and submit it. Save the submission confirmation receipt.

Common Filing Errors

Errors in the MPIN form can lead to rejection of the calculation or additional penalties. Here are the most common problems employers encounter and how to avoid them.

• Incorrect employee EMBG — double-check each number before submission
• Wrong gross salary — pay special attention to overtime and bonuses
• Incorrect contribution calculations — use updated rates
• Missing employees — verify that all active employees are included
• Improper sick leave reporting — distinguish between sick leave up to 30 days (employer-covered) and over 30 days (FZOM-covered)
• Wrong calculation period — make sure you select the correct month

How Facturino Automates MPIN

Facturino eliminates the risk of errors and simplifies the entire MPIN filing process. Our system automatically calculates all contributions based on entered gross salaries, validates EMBG numbers, and generates an XML file ready for direct submission to the e-Tax portal. With Facturino, a process that normally takes hours is completed in just minutes.

• Automatic calculation of all contributions and personal income tax
• EMBG and EMBS validation before submission
• Generation of UJP-compatible XML file
• Automatic overtime and supplement calculations
• History of all submitted MPIN forms
• Reminder before the filing deadline