North Macedonia · Payroll

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.

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.