Not tax advice. Computation tools only. Have a professional check your work before filing.
OpenAccountants/Skills/North Macedonia Payroll

North Macedonia Payroll

Asked about North Macedonia payroll processing for employed persons.

North MacedoniaTax year 2025Draft — not yet signed off· Last reviewed Jun 4, 2026

What this covers — North Macedonia, 2025

  • Income Tax Withholding (данок на личен доход)
  • Social Contributions (придонеси) -- Contribution Table (2025)
  • Conservative Defaults
  • Required Inputs and Refusal Catalogue
  • Payment Pattern Library
  • Worked Examples
  • Tier 1 Rules (deterministic)
  • Tier 2 Catalogue (reviewer judgement)
  • Excel Working Paper Template
  • Bank Statement / Terminology Reading Guide
  • Onboarding Fallback
  • Interaction with Other Skills

This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.

Use these rules in your AI

Connect once and your AI follows North Macedonia Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.

Use this in your AI

Using Claude Code, Cursor or Codex? Install these rules in one command:

$ npx openaccountants add MK

Want a licensed accountant to check your AI-generated return?

Get reviewed

The open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.

Are you a North Macedonia accountant? Verify these rules and put your name on them.

These rules are research-verified. They need a licensed practitioner for North Macedonia to confirm them and become their named verifier. Reviewing reference rules — not signing returns.

Apply to verify North Macedonia

About

Use this skill whenever asked about North Macedonia payroll processing for employed persons. Trigger on phrases like "North Macedonia payroll", "Macedonian salary", "плата", "plata", "MPIN", "МПИН", "flat tax Macedonia", "10% income tax Macedonia", "personal income tax Macedonia", "PIT Macedonia", "данок на личен доход", "social contributions Macedonia", "придонеси", "pridonesi", "PIOM", "ПИОМ", "pension fund Macedonia", "ФЗОМ", "FZOM", "health insurance Macedonia", "unemployment contribution Macedonia", "personal allowance Macedonia", "личен ослободување", "net salary Macedonia", "gross to net Macedonia", "neto plata", "PAYE Macedonia", "tax withholding Macedonia", "employer contributions Macedonia", "minimum wage Macedonia", "минимална плата", "UJP", "УЈП", "Public Revenue Office Macedonia", "M1 registration Macedonia", "contribution ceiling Macedonia", "MKD payroll", or any question about computing employee pay, withholding personal income tax, or mandatory social contributions for North Macedonia-based employees. This skill covers the flat 10% personal income tax, the 28% employee-borne mandatory social contributions (pension & disability, health, unemployment, additional/disability), the monthly personal allowance, the minimum and maximum contribution bases, the minimum wage, the MPIN monthly integrated-collection declaration, the annual PIT draft return, and M1 employment registration. ALWAYS read this skill before processing any North Macedonia payroll.

North MacedoniaTax year 2025

The full rule

The complete, step-by-step rules for North Macedonia Payroll the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.

More North Macedonia tax skills

Other North Macedonia computations in the OpenAccountants library.

See all North Macedonia skills →

5 of 5 in the MK workflow: