Exchange rate: 1€ = 7.438456HRK (average April 2020)
Croatian National Bank
A person liable to contributions, based on labour relations, is the insured person whereas the employer or any other entity, that pays the salary in the name of the employer, is liable to calculate and pay the contributions.
The insured person (employee) is liable to pay contributions, whereas the employers or entities, paying the salary, are obliged to calculate, suspend and pay the following regular contributions (1*):
- Compulsory pension insurance based on generational solidarity (“1st pillar” – amounting to 15 or 20%)
- Compulsory pension insurance based on personal individualised capitalised savings (“2nd Pillar – amounting to 5%)
Contributions, paid by the employers, amount to 16.5%:
- Compulsory health insurance (16.5%)
The lowest gross monthly wage in 2020 totals HRK 4,062.51.
Monthly wage calculation - example
On salary contributions paid by the employers
Total cost to the employer (2*)
Regular „on salary contributions“ paid by
Compulsory pension insurance “1st pillar“ (15%)
Compulsory pension insurance “2nd pillar“ (5%)
24% (for monthly salary to 30,000 HRK)
36% (for monthly salary above 30,000 HRK)
Total tax amount
Surtax (Zagreb: 18%)
Tax + surtax
This calculation is based on a salary of a taxpayer
living (single) and working in Zagreb.