This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

Tax Alert, December 2012

Changes of the base for social security for 2013

Changes of the base for social security for 2013
Share on LinkedIn

Share on Facebook

Share on Tweeter

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 IfkovićSonja Ifković
Deloitte Croatia
Director - Tax services
+385 (0) 1 2351 915
Submit RFP

Submit RFP

Contact us

Contact us

Our office

Our office


Sonja Ifković
Deloitte Croatia
Job Title:
Director - Tax advisory
+ 385 1 2351 915

Related links

Social media:
More on Deloitte