Payroll
/
North Macedonia
Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
MKD ден (Macedonian Denar)
Employer contributions
~27% (pension 18.8% + health 7.5% + unemployment 1.2%)
Minimum wage
18,000 MKD (2026)
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Skopje
Timezone
CET (GMT+1)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~35,560 MKD total
/month
For a gross salary of
28,000 MKD gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~27% (pension 18.8% + health 7.5% + unemployment 1.2%)
Mandatory extras
Annual Bonus
Monthly admin
Monthly payroll / МПИН by 15th / contributions / annual Mar 15
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
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A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~35,560 MKD total
Example gross salary
28,000 MKD gross/month
~19,800 MKD net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~7,560 MKD employer SS
Employer contributions on that salary
Employer contributions
~27% (pension 18.8% + health 7.5% + unemployment 1.2%)
Employee contributions
10% flat PIT
Total cost above gross
~27% above gross
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~22,000 MKD
Per month
Skopje
25,000 - 50,000 MKD
~30%
Bitola
18,000 - 32,000 MKD
~8%
Monthly gross. National average salary per year:
~264,000 MKD
Minimum wage
18,000 MKD (2026)
Paid:
Monthly
Extra pay
Annual Bonus
Discretionary
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
10% flat income tax
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly by 15th (МПИН)
Social security payments
March 15 (annual PIT)
Income tax
End of January
Employee tax certificate
Потврда за платена данок
March 15
Annual return
Годишна даночна пријава
Late payment penalties
Late contributions: 0.03%/day; late PIT: 0.03%/day
Who collects what
УЈП
Tax administration
ПИОМ / ФЗОМ
Pension and health
Државен инспекторат за труд
Labor inspection
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Годишен одмор
20 working days
Public holidays
11 public holidays
Sick leave
Боледување
Employer: first 30 days; ФЗОМ from day 31
Maternity leave
17 weeks
100% ФЗОМ
The contracts you can use, and what ending an employment relationship costs.
Permanent
Договор за работа на неопределено
Fixed term
Договор за работа на определено
Independent contractor
Договор за дело
Collective agreements
Колективен договор
Ending employment
Отпремнина
How it is calculated
Minimum 2 average monthly salaries
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Informal Employment
Risk Level: HIGH
North Macedonia has a significant informal employment sector. State Labour Inspectorate (ДИТ) conducts inspections targeting unregistered workers. Fines are 500,000-2,000,000 MKD for employers. How to avoid it: complete the electronic registration in the e-Вработување system before the first working day.
Incorrect Minimum Wage Compliance
Risk Level: MEDIUM
North Macedonia adjusts the minimum wage annually. Sector collective agreements often set higher minimums. Paying the general minimum when a sector agreement applies is a common violation. How to avoid it: check which sector agreement applies and pay its wage floor.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
150+
countries
$49
per contractor per month
1 run
to pay your whole team
USD
Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.