TAXPAYER FOR PAYMENTS of contributions from compulsory social insurance is a physical person/insured in whose name and for which account are paid the contributions and the personal income tax, or:

1. Employee with the employment status with the legal entity
2. Executive member of a board of directors in a trade company, a member of a management board in a trade company and manager of a trade company, if they are not insured on any other grounds
3. Self-employed person
4. Individual farmer (holders of family agricultural economy of first, second and third category according the Law on Agriculture and Rural Development, starting from 1st January 2016)
5. Religious official person
6. Temporary unemployed person while receiving a pecuniary compensation from insurance in case of unemployment, according the law
7. A person who besides the income from employment, self-employment or retirement, has realized an income from performing physical and / or intellectual work, based on one or more contracts for work and / or copyright agreements or other agreements with which is determined the fee for the performed work, if the total net amount of the income under this basis is higher than the amount of the average net salary for the previous year published by the State Statistical Office
8. A person employed which earns an income from performing physical and / or intellectual work, based on one or more contracts for work and / or copyright agreements or other agreements with which is determined the fee for the performed work with the employer where is employed or other entities that have ownership, organizational or management relations with the employer
9. A person who earns an income from performing physical and / or intellectual work, based on one or more contracts for work and / or copyright agreements or other agreements with which is determined the fee for the performed work, if the total net amount of the income on that basis is higher than the amount of the minimum wage established by law
10. Аn employee to whom the employment is temporarily suspended for using unpaid parental leave

TAXPAYER FOR CALCULATION AND PAYMENT of contributions from compulsory social insurance, the subject that has obligation on the burden and the expense of the taxpayer for payment of contributions to calculate, withhold and pay the contributions and the personal tax from the salary.

1. Employer
2. Legal entity – payer of the fee
3. Self-employed person
4. Executive member of the board of directors of a company, a member of the management board of a company or manager of a company
5. The Fund for pension and disability insurance of Macedonia
6. Health insurance Fund of Macedonia
7. Employment Agency of the Republic of Macedonia
8. Ministry of Health

Filing the salary calculation for specific categories

• The Pension and Disability Insurance Fund (PDIF) submit the “MPIN“ calculation form for the selfemployed person; religious officials; individual farmers i.e. holders of the family agricultural economy; the persons with the prolonged insurance only for the pension and disability insurance contributions; an executive member of board of directors, member of a management board or the manager of a company, if not insured by any other basis; a person who besides the income from employment, self-employment or retirement, has realized revenue from carrying physical and / or intellectual work, based on one or more contracts for work and / or copyright agreements or other agreements with which is defined the fee for the performed work, If the total net amount of income on that basis is higher than the amount of the average net salary for the previous year published by the State Statistical Office; a person who earns an income from performing physical and / or intellectual work, based on one or more contracts for work and / or copyright agreements or other agreements with which is determined fee for the work, if the total amount of net income on that basis is higher the amount of the minimum wage established by law; as well as the “MPIN“ calculation for the retired people only for the contributions for the compulsory health insurance.
• The Agency for Employment of Republic of Macedonia (AVRM) submits the “MPIN” form for the unemployed who receive unemployment compensation, for people who are on training and the insured person who approached the extended insurance according to law.
• The Fund for Health Insurance of Republic of Macedonia (FZOM) submits "MPIN" calculation for religious officials; individual farmers i.e. holders of the family agricultural economy; an executive member of board of directors, member of a management board or the manager of a company, if not insured by any other basis, persons that realize income from performing physical and / or intellectual work, on the basis of contractual agreement and / or copyright agreement or other agreement by which is defined a compensation for the work performed which in the net amount is higher than the amount of the minimum wage established by law, except the pension beneficiaries according to the regulations of the pension and disability insurance; citizen of Republic of Macedonia employed abroad, if for that time is not mandatory insured by foreign insurance carrier and was living on the territory of the Republic of Macedonia just before the establishment of the employment abroad, a citizen of the Republic of Macedonia who receives a foreign pension or disability pension while staying on the territory of the Republic of Macedonia; foreigner on the territory of the Republic of Macedonia who is employed or in service of foreign individuals and legal entities, international organizations and institutions and foreign diplomatic and consular missions; foreigner who is on educational or vocational training in the country, all persons who are not entitled to health insurance on other grounds.
• Ministry of Health for the citizens of Republic of Macedonia who are not defined as taxpayers for payment of contributions for mandatory health insurance or on any other basis; and an employee to whom the employment is temporarily suspended for using unpaid parental leave.
• The Ministry of Culture is obliged to calculate and pay for the premier artists.
• The Agency for youth and sports is obliged to calculate and pay for the premium athletes that gained this status based on a Decision from the Agency.
• Professional sports club for amateur athlete.
• The Regional Development Bureau submits the MPIN calculation only for the individual farmers with whom the bureau has concluded a contract for subvention of the contribution for PDF.
• The Center for Social Work submits the MPIN calculation for payment of the compensation from salary for the part time jobs because of the more difficult handicapped child care.
• The municipality (local self-government) is taxpayer for calculation and payment for the unemployed persons that will conduct public works.
• Institution in the field of education for pupil and student during the practical work.
• Office for enforcement of sanctions for persons serving a prison sentence during the regular work carried out throughout the serving of the sentence.