Tax Alert, December 2012Changes of the base for social security for 2013 |
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Official Gazette no 132/2012 had published a Decree on amounts of base for the calculations of mandatory social security contributions for 2013.
The mandatory base is linked to the average salary which amounts to 7.867,00 kn gross and 5.464,00 kn net for 2012.
The following basis are prescribed::
| - | The lowest monthly base: | 2.753,45 kn |
| - | The highest monthly base (cap): | 47.202,00 kn |
| - | Annual cap: | 566.424,00 kn |
A Decree is prescribing, among other, basis for the following categories of insurance:
| - | Employment with the foreign employer without a branch registered in Croatia | 7.867,00 kn |
| - | Independent activity - craft | 5.113,55 kn |
| - | Independent activity – freelancer | 8.653,70 kn |
| - | Member of the management board and executive director | 7.867,00 kn |
| - | Voluntary pension insurance | 2.753,45 kn |
| - | Foreigner (monthly health insurance contribution amounts to 357,95 kn) |
2.753,45 kn |
| - | Member of the foreigner’s family | 2.753,45 kn |
| - | The lowest monthly base for entrepreneur’s salary | 8.653,70 kn |
Contact us
 Sonja IfkovićDeloitte Croatia Director - Tax services +385 (0) 1 2351 915 |
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Changes of the base for social security for 2013
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