Montenegro Social Contributions

Montenegro PayrollTax year 2026

Montenegro compulsory social insurance contributions for 2026 under the Law on Compulsory Social Insurance Contributions as amended by 160/25. Covers who pays (employees, entrepreneurs, employed people with a supplementary business, board members, contract recipients, farmers, clergy, posted and foreign workers), the 2026 rates (pension and disability 10% employee and 0% employer, unemployment 0.5% plus 0.5%, entrepreneurs 1%, Labour Fund 0.2%, additional service 6% to 28%), the bases (gross pay, the 60/100/150% turnover bands on the 2025 average gross of EUR 1,206, farmers 20% and 12%), exclusions such as zimnica up to EUR 844.20, the digital-nomad relief, monthly and quarterly deadlines, the IOPPD report, fines, default interest, and the annual pension ceiling and refund (2025 ceiling EUR 75,453). Salary income tax and municipal surtax are in the payroll skill.

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Montenegro Payroll

Montenegro PayrollTax year 2026

Montenegro employee payroll for tax year 2026. Covers salary income tax withheld on gross pay (0% to EUR 700 a month, 9% to EUR 1,000, 15% above), employee contributions (pension 10%, unemployment 0.5%), employer charges (pension 0% since October 2024, unemployment 0.5%, Labour Fund 0.2%), the municipal surtax (prirez, up to 13% of the tax, 15% in Podgorica and Cetinje) as an employer cost, the 0.27% Chamber of Economy and Chamber of Crafts dues, the disability-employment quota and levy, tax-free payments, the annual pension contribution ceiling and refund, the net minimum wage floors, the monthly IOPPD report by the 15th, payment timing, fines and late-payment interest. Includes twelve worked payroll calculations. Related skills: montenegro-social-contributions, montenegro-income-tax, me-cross-border.

Not yet approved

Built from the law