The monthly calculation for integrated collection is filed through the client’s software on the form “MPIN“. Obligatory download the version of the form available on the PRO web site, here.

Submit the salary calculation via e-mail

Please use the PRO electronic services to submit the salary calculations. Send the filled in MPIN form via electronic mail to the address celaplata@ujp.gov.mk and it will be considered as delivered to the Public Revenue Office.

When delivering MPIN for many taxpayers via electronic mail, please submit the calculations separately, for each taxpayer.
The declaration and the order for payment will be delivered to your electronic address, by latest, within the 24 hours after submitting the return.
Once submitted salary calculation do not send again via e-mail to celaplata@ujp.gov.mk or to the tax offices of the Public Revenue Office.

Deadline for submition of MPIN form

The taxpayer for calculation and payment of the contributions is obliged to submit the calculation to the Public Revenue Office, by the latest the 10th of the current for the previous month, in electronic manner.

Deadline for payment of social contributions

Deadline for payment of the contributions is the day of payment of the salary or part of the salary, salary compensation, retirement pay, or another pecuniary compensation.
The day of payment of the salary or part of the salary, salary compensation, retirement pay or another pecuniary compensation is a day when the contribution payment is due.
If a salary or part of the salary, salary compensation, retirement pay or another pecuniary compensation have not been paid, a deadline for payment of the contributions is the 15the day of the current month for the previous month.
For the taxpayers for payment of contributions that are their own taxpayers for payment of contributions, a deadline for payment of the contributions is the 15th of the month for the previous month.