North Macedonia Employment Guide

Understanding Minimum Wage Regulations in North Macedonia

For full-time employees in North Macedonia, the statutory minimum net monthly wage is set at 22,567 Macedonian Denars, with a corresponding gross monthly income of 33,352 Denars. Employers must ensure compliance with these figures to avoid legal penalties and maintain fair labor practices.

Personal Income Tax Structure

North Macedonia employs a progressive personal income tax system, with rates ranging from 10% to 18%. The applicable rate depends on the employee's annual earnings, and factors such as marital status and number of children can further influence the final tax liability.

Employer Payroll Contributions

The primary mandatory employer contribution in North Macedonia is the compensation for past work service. This cost is calculated as 0.5% of the employee's base monthly salary multiplied by their total years of employment, including tenure with previous employers. For instance, an employee with 10 years of total service and a base salary of 40,000 Denars would incur a monthly employer cost of 2,000 Denars. This fee is assessed upon hiring based on the employee's provided work history.

Overtime Compensation and Working Hours

The standard workweek consists of 40 hours, typically spread over five days from Monday to Friday. Any work performed beyond these hours qualifies as overtime and must be compensated at premium rates as follows:

• 135% of the regular hourly wage for overtime on weekdays
• 135% for night shift work
• 150% for work on official rest days

For example, companies like SailGlobal assist international businesses in automating these calculations to ensure accuracy and compliance with local laws.