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

North Macedonia Compulsory Social Contributions & Payroll

Asked about North Macedonia (Republic of North Macedonia, MK) compulsory social security contributions and the related payroll/personal income tax mechanics for 2025.

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

What this covers — North Macedonia, 2025

  • Conservative defaults
  • Required inputs and refusal catalogue
  • Payment pattern library
  • Worked examples
  • Tier 1 rules
  • Tier 2 catalogue (reviewer judgement)
  • Excel working paper template
  • Bank statement reading guide
  • Onboarding fallback

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 Compulsory Social Contributions & 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 (Republic of North Macedonia, MK) compulsory social security contributions and the related payroll/personal income tax mechanics for 2025. Trigger on phrases like "Macedonia social contributions", "Macedonia payroll tax", "PIOM contribution", "FZOM health contribution", "how much social security do I pay in Macedonia", "Macedonia gross to net salary", "MPIN form", "Macedonia minimum wage contributions", "Macedonia pension contribution rate", "denar payroll", "Macedonia flat tax 10%", "Macedonia personal allowance", "Macedonia contribution ceiling", or any question about an employer withholding/remitting contributions in North Macedonia. Also trigger when classifying bank-statement transactions that relate to UJP (Public Revenue Office) payroll debits, PIOM/FZOM remittances, or social-contribution transfers from Komercijalna Banka, Stopanska Banka, NLB Banka or other Macedonian banks. This skill covers the 28% total employee-borne contribution rate, the four constituent funds, the min/max monthly contribution bases, the flat 10% personal income tax and personal allowance, the MPIN integrated monthly filing, gross-to-net computation, bank-statement classification, and edge cases. ALWAYS read this skill before touching any North Macedonia payroll or social-contribution work.

North MacedoniaTax year 2025

The full rule

The complete, step-by-step rules for North Macedonia Compulsory Social Contributions & 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 →

4 of 5 in the MK workflow: