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Salary Calculation Example
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Example of monthly calculation of salary in KM

 

Salary slip

 

 

 

 

 

 

Net

Gross

Current labour

 

 

 

 

 

786

 

Past labour

0

0,5

0

 

 

0

 

 

Total net and gross

 

 

 

786

1270.32

 

 

 

PRINCIPLE AMOUNT

RATE

 

 

 

Tax on salary

 

651.11

10%

 

 

65.11

Contribution for pension insurance

1270.32

18.50%

 

 

235

Contribution for health insurance

1270.32

12%

 

 

152.44

Contribution for child protection

1270.32

1,50%

 

 

19.05

Contribution for employment

1270.32

1%

 

 

12.70

 

Total tax and contributions

484.32

 

Total due for payment

786

 

Basis for the calculation of contributions is gross salary, while basis for the calculation of income tax is gross salary reduced by the calculated contributions, non-taxable amount of 200 BAM, and any other deductions.