Bosnia Payroll
Bosnia and Herzegovina payroll for employers, tax year 2026, worked separately for the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District. Covers the monthly gross-to-net: FBiH employee contributions 31% and employer contributions 5% on gross, 10% income tax after contributions and the 300 KM tax-card allowance, the 2026 FBiH minimum wage (1,027 KM net) and the minimum contribution base; RS 31% contributions withheld from gross, 8% tax on gross less the 1,000 KM allowance, the 2026 50 KM tax-free part and seasonal-work daily amounts; Brčko 10% tax with a 1,200 KM allowance. Also tax-free allowances, forms (MIP-1023, Form 1002), payment days and fines.
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