Bosnia and Herzegovina · Payroll

Use this skill whenever asked about Bosnia and Herzegovina payroll processing for employed persons. Trigger on phrases like "Bosnia payroll", "BiH payroll", "FBiH payroll", "Republika Srpska payroll", "RS payroll", "Brcko payroll", "plata", "neto placa", "bruto placa", "doprinosi", "PIO doprinos", "zdravstveno osiguranje", "porez na dohodak", "personal income tax Bosnia", "social contributions BiH", "employer SSC Bosnia", "minimum wage Bosnia", "najniza placa", "porezna kartica", "Specifikacija uz isplatu placa", "GIP-1022", "gross to net Bosnia", "salary calculation Bosnia", or any question about computing employee pay, withholding tax, or social contributions for Bosnia-based employees. CRITICAL: Bosnia has NO unified national payroll system -- everything is set at the ENTITY level (Federation of BiH, Republika Srpska, Brcko District) with materially different rates, deductions, and forms. This skill branches on the employer's entity. It covers personal income tax (PIT) withholding, social contributions (employee and employer), the 1 July 2025 FBiH contribution reform, minimum wage, personal deductions, and filing obligations. ALWAYS read this skill before processing any Bosnia and Herzegovina payroll.

Use this skill whenever asked about Bosnia and Herzegovina (BiH) payroll social security contributions, salary taxes, or personal income tax withholding. Trigger on phrases like "how much social contributions in Bosnia", "BiH payroll", "Federation of BiH contributions", "Republika Srpska contributions", "doprinosi", "MIO/PIO", "PIO/MIO", "Brcko District payroll", "BiH net to gross", "gross to net salary Bosnia", "FBiH employer contributions 5%", "RS 32.8% contributions", "BiH personal income tax", "porez na dohodak", "BAM salary tax", "do I pay social security in Bosnia", or any question about computing Bosnian payroll deductions, employer on-costs, or PIT withholding. CRITICAL: Bosnia and Herzegovina has NO single nationwide payroll/social-security system — contributions and PIT are set and collected at ENTITY level (Federation of BiH, Republika Srpska, Brcko District) with materially different rates and bases. ALWAYS branch on entity before computing. Also trigger when classifying bank-statement transactions that relate to payroll-tax payments to Porezna uprava FBiH, Poreska uprava RS, entity pension/health funds, or UINO (VAT). ALWAYS read this skill before touching any BiH social-contributions or payroll work.