Social security contributions
Social security contributions paid by the employer and the employee
a) Employee’s share:
FB&H:17% for pension insurance, 12.5% for health insurance, 1.5 % for unemployment insurance (in total: 31 % on gross wage).
RS: 18% for pension insurance, 12.5% for health insurance, 1% for unemployment insurance, 1,5% for child protection (in total: 33% on gross wage).
Brcko District: 17% for pension insurance for employers who apply FB&H law and 18% for pension insurance for employers who apply RS law, 12% for health insurance and 1.5 % for unemployment insurance (in total 30.5 or 31.5% on gross wage).
b) Employer’s share:
FB&H: 6% for pension insurance, 4% for health insurance, 0.50% for unemployment insurance (in total: 10.50% on gross wage).
Brcko District: 6% on gross wage for pension insurance for employers who apply FB&H law.
In RS, no such contributions are paid.
In Republic of Srpska as well as in the Federation of B&H, contributions are calculated on the basis of gross wage. Gross wage includes net wage earned by regular employment, multiplied by determined coefficient, plus contributions from wage. In Brcko District, pension insurance contributions are regulated by Entity laws.
