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Manner of calculating the gross salary

1) The salary calculation for an employee that works with the full number of hours in the months is made on the following manner:

Gross salary - Contributions – Personal release = Basis for calculation of the personal income tax (PIT)
Basis for calculation of the PIT х 10% = PIT amount
Gross salary – Contributions – PIT = Net salary

2) For the employees that work less hours in the month from the total number of hours, the calculation is done per hour, meaning the gross salary is calculated and the personal release according the hours spent at work.

3) When the salary lower than the minimum basis is being calculated, the supplement payment to the lowest basis is made on the following manner:

50% of the average salary – Gross salary = Basis for supplement payment
Basis for supplement payment. х Contribution rate = Amount of a contribution for surcharge to the lowest base

4) The salary calculation with completed hours of effective work and sick leave hours for a salary that is lower than the lowest basis is the following:

Gross salary / total number of hours in the month х Effective work hours = Gross salary for the effective hours
Gross salary / total number of hours in the month х sick leave hours = Gross salary during the sick leave


Supplement payment up to the minimum basis
will be calculated on the following manner:

50% of the average salary / total number of hours in the month х Effective working hours = Minimum according the hours
Minimum according the hours – gross salary for effective hours = Basis for supplement payment
Basis for supplement payment х Contribution rate = Amount of contribution for supplement payment up to the minimum basis


Net salary calculation
for the fields 3.7 and 3.10 from the client software

Field 3.7 = 3.13 / total number of hours in the month х Hours for effective work
Field 3.10 = 3.13 - 3.7

 


© Public Revenue Office, Republic of North Macedonia