The amendments to three regulations based on the Contributions Act were published in the Official Gazette No. 42/23 on April 21, 2023, and came into force on April 22, 2023.
The Ministry of Finance publishes the following:
- Rulebook on Amendments to the Rulebook on Contributions,
- Rulebook on Amendments to the Rulebook on Reporting, Form, Content, and Deadline for Submitting Reports on Calculated Additional Health Insurance Contributions; and
- Order on Amendments to the Order on Contribution Calculation Bases for Mandatory Insurance for 2023.
Rulebook on Amendments to the Rulebook on Contributions
The Rulebook on Amendments to the Rulebook on Contributions prescribes the deletion of Articles 81 to 84 and Articles 84.a to 84.d. As a result, a pension beneficiary under regulations on pension insurance of the Republic of Croatia and according to the Law on the Rights of Croatian Homeland War Veterans and Members of Their Families is not a mandatory insured person under the Mandatory Insurance Act.
Therefore, they do not have to pay an additional health insurance contribution at 1% if their monthly pension amount is up to the average net salary or 3% if their monthly pension amount is higher than the net average wage.
Rulebook on Amendments to the Rulebook on Reporting, Form, Content, and Deadline for Submitting Reports on Calculated Additional Health Insurance Contributions
This Rulebook deletes Article 1, point 1, and Article 134.d, paragraph 1. The deletion implies that the Croatian Pension Insurance Institute is not obliged to calculate additional health insurance contributions for an insured person based on a pension beneficiary under regulations on pension insurance of the Republic of Croatia. Moreover, the Croatian Pension Insurance Institute does not compile a monthly report on the additional contribution amount for health insurance, nor does it submit it to the Croatian Institute for Health Insurance.
Order on Amendments to the Order on Base Amounts for Calculation of Mandatory Contributions for 2023
This Order prescribes the replacement of the coefficient of 0.8 with a coefficient of 1.2 and the base amount of 1,093.74 euros with a base amount of 1,640.62 euros. Additionally, the specific bases prescribed by Article 16, paragraphs 1 and 2, namely the monthly base up to the amount of the average net salary and the monthly base exceeding the net average wage amount, are deleted.
