A new Order on the amounts of bases for the calculation of contributions for compulsory insurance for 2022 was adopted (NN 127/2021). It states that all monthly and annual bases in the system of mandatory contributions for 2022 depend on the average amount of monthly gross salary paid per employee (for legal entities) in Croatia for the period from January to August 2021. According to the Central Bureau of Statistics, the average monthly gross salary for the specified period amounts to HRK 9,537.00.
| General | |
|---|---|
| Lowest monthly base | 3.624,06 kn for the calculation of sick leave, etc. |
| Highest monthly base | 57.222,00 kn |
| Highest annual base | 686.664,00 kn |
| Monthly bases for calculating contributions for compulsory insurance | ||||
|---|---|---|---|---|
| Basis of compulsory insurance | Basis | Pension insurance * 15% + 5% |
Health insurance 16.5% | Total contributions |
| Independent trade activity | ||||
| Income taxpayers | 6.199,05 | 929,86 + 309,95= 1.239, 81 | 1.022,84 | 2.262,65 |
| Income tax payers (entrepreneurial salary) | 10.490,70 | 1.573,60 + 524,54= 2.098,14 | 1.730,97 | 3.829,11 |
| They pay taxes in a lump sum | 3.814,80 | 572,22 + 190,74= 762,96 | 629,44 | 1.392,40 |
| Independent activity of freelance professions | ||||
| Income from self-employment | 10.490,70 | 1.573,60 + 524,54= 2.098,14 | 1.730,97 | 3.829,11 |
| Other independent activities – income | 6.199,05 | 929,86 + 309,95= 1.239,81 | 1.022,84 | 2.262,65 |
| Independent activities of agriculture and forestry | ||||
| Income from self-employment | 5.245,35 | 786,80 + 262,27= 1.049,07 | 865,48 | 1.914,55 |
| Taxes payed in a lump sum | 3.814,80 | 572,22 + 190,74= 762,96 | 629,44 | 1.392,40 |
*For the 1st pillar, insured persons (pension insurance based on generational solidarity) contribution rate is 20.00%, while for insured persons II. the rate divided by the mandatory pension insurance rate based on individual capitalized savings of 5.00% and the mandatory pension rate insurance based on generational solidarity of 15.00% from salary and other bases for payment of contributions.
ANNUAL BASIS FOR LIABILITIES BASED ON PERFORMING OTHER ACTIVITIES
For income taxpayers, the annual basis for calculating contributions is the income earned in the tax period. The highest annual base for 2022 is HRK 74,388.60.
For corporate taxpayers, the annual basis for calculating contributions is the profit realized in the tax period. The highest annual base for 2022 is HRK 74,388.60.
For taxpayers of lump-sum income based on other activities, see the annual basis for calculating contributions in the table below.
| Achieved annual income | Annual tax base | Mandatory contributions | Total for the year | ||
|---|---|---|---|---|---|
| Pension insurance Pillar 7.5% | Pension insurance Pillar 2,5% | Health insurance 7,5% | |||
| Up to 85.000,00 kn | 12.750,00 | 956,25 | 318,75 | 956,25 | 2.231,25 |
| 85.000 – 115.000 kn | 17.250,00 | 1.293,75 | 431,25 | 1.293,75 | 3.018,75 |
| 15.000- 149.500 kn | 22.425,00 | 1.681,88 | 560,63 | 1.681,88 | 9.924,38 |
| 149.500- 230.000 kn | 34.500,00 | 2.587,50 | 862,50 | 2.587,50 | 6.037,50 |
| 230.000- 300.000 kn | 45.000,00 | 3.375,00 | 1.125,00 | 3.375,00 | 7.875,00 |
