The basis for calculating and payment of compulsory social contributions is determined, i.e. depends on the type of income gained by the taxpayer for payment of contributions:

• Salary, additional income from employment.
• Monthly compensation to an executive member of the board of directors of a company, member of the management board of a company, i.e. manager of a company.
• Salary for part time jobs.
• Average salary for an independent artist, top athlete, a person serving a prison sentence, a person who is in custody, a minor who is serving an educational measure placement in educational - correctional institutions and citizens who are not defined as taxpayers for payment of the compulsory contributions for health insurance
• Monthly advance of the net income for self-employed person.
• The pension, i.e. the compensation according to the regulations of the pension and disability insurance
• Average salary of the employee realized in the year prior to the termination of the compulsory insurance, for the persons who joined in the extended pension and disability insurance, in accordance with the law.
• 20% from the average paid monthly salary per employee for individual farmer.
• 50% of the average monthly salary paid per employee for: a religious official, a person entitled to permanent financial assistance; a person with recognized refugee status; person under subsidiary protection; a person placed in a foster family; a person placed in a social care institution; beneficiary of a financial allowance for assistance and care to another person; a person who, by the age of 18, had the status of a child without parents and without parental care, up to 26 years of age, and uses social financial assistance; person victim of domestic violence for which a measure of protection is undertaken in accordance with the Law on Family; a person covered by organized independent living with support, and cannot be secured on another basis; person serving a prison sentence, a person who is in custody, if not insured on another basis; a minor who is on the execution of an educational measure is sent to an educational-correctional institution,; participant in the National Liberation War; military invalid; individual farmer.
• The basis for the contributions determined in the court verdict, for the enforcement agent for a taxpayer for payment for whom the enforcement agent has made a collection of cash assets for contributions on the basis of execution of a court verdict.
• The amount from the bankroll allocated for the payment of contributions, the bankruptcy trustee for a taxpayer for payment - employee at the debtor to whom he represents, for the months prior to the opening of the bankruptcy procedure, if the allocated part of the bankroll for contributions is lower than the liability for contributions calculated from the debtor.

Minimum basis

• The basis for calculation and payment of the contributions, i.e. the basis for insurance for the current year could not be lower than 50% of the average salary per employee in the Republic of Macedonia, published in January of the current year according to the data from the State Statistics Bureau.
• For a self-employed person that conducts a professional and other intellectual service the basis for calculation and payment of the contributions, i.e. the basis for insurance for the current year could not be lower than the average salary per employee in the Republic of Macedonia, published in January of the current year according the data from the State Statistics Bureau.

Maximum basis

• For MPIN calculations starting from January 2018, the highest basis for calculating the contributions from compulsory social insurance is:
  -The amount of sixteen average salaries for calculating and payment of contributions for income from a employment and to an executive member of a board of directors in a company, a member of a management board in a company, or a manager in a company.
  - The amount of twelve average salaries for the calculation and payment of contributions for self-employed persons.
• For MPIN calculations starting from August 2015 until December 2017, the highest basis for calculating the contributions from compulsory social insurance is
  - The amount of twelve average monthly salaries for the calculation and payment of contributions for income from employment; and to an executive member of a board of directors in a company, a member of a management board in a company, or a manager in a company.
  - The amount of eight average salaries for calculating and paying contributions to a self-employed person.
• For MPIN calculations starting from March until July 2015 the highest basis for calculating the contributions from compulsory social insurance is:
  - The amount of twelve average monthly salaries for the calculation and payment of contributions for income from employment; and for the income on the basis of contracts and / or a royalty agreement or other agreement in which a compensation is set for the performed work.
  - The amount of eight average salaries for the calculation and payment of contributions for the self-employed persons.
• For MPIN calculations starting from January until February 2015 the limit of six average monthly salaries as the highest base for calculation of contributions is not applicable for the calculations of the contributions i.e. the contributions are calculated on the full amount on the gross basis.
• The highest monthly base for calculation and payment of contributions for January 2012 as of December 2014 is the amount of six average salaries.

When calculating the highest monthly base for the current year, the average salary per worker in the Republic of Macedonia is taken into account, published in January of the current year according to the data of the State Statistical Bureau.

On the amount higher than the highest monthly basis, the contributions are not calculated and paid, but the Personal Income Tax is calculated and paid.

The highest monthly basis for calculation and payment of contributions for the current year for a person user of a monetary compensation during the temporary unemployment is 80% of the average salary per employee in the Republic of Macedonia, published in January of the current year according the data from the State Statistics Bureau.

For the MPIN calculations related to late filed calculations, corrections of calculations, payment based on business performance, etc., the contributions from compulsory social insurance are calculated by applying the highest base for calculating contributions according to the law.