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Payment with cession

The salary payment might be effected also by a Contract for cession. For that it is necessary to have fulfilled the following conditions:

  • The taxpayer for calculation and payment to have submitted the MPIN;
  • To have received the folio;
  • According to latter not to have made the payment;
  • To have a claim from the taxpayer that calculates and pay the salary from another taxpayer, that is bigger or the same with the debt that he has towards the PRO;
  • To have concluded a Contract for cession.

The taxpayer for calculation and payment concludes a contract for cession with his debtor, whereby he accepts to pay the obligation for contributions, personal income tax and to pay the salary on his behalf.

The contract for cession and the initially received Declaration for receipt with the folio number, the taxpayer for calculation and payment will submit to the PRO.

After the processing is conducted the taxpayer for calculation and payment receives a new declaration whereby after the payment upon it is effected the taxpayer should submit it for inspection to the PRO in order to validate the Contract for cession.


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