Guides an employer through the full monthly payroll cycle in North Macedonia: gross-to-net computation using the 28% employee-borne social contributions (PIOM/FZOM/employment/additional health) and flat 10% PIT, electronic submission of the MPIN integrated monthly calculation to the UJP Public Revenue Office by the 10th of the following month, and reconciliation of the bank remittance.
Collect the employment contracts, confirm each worker is an employee (not a self-employed sole trader / трговец поединец), and establish whether the employer is the sole employer for each person (determining personal-allowance application). Identify any cross-border or non-resident workers who require a treaty or totalisation check before proceeding.
For each employee, clamp the gross salary to the contribution base (floor MKD 31,577 / ceiling MKD 1,010,464 for 2025), compute the 28% social contributions broken down by fund (PIOM 18.8%, FZOM 7.5%, employment 1.2%, additional health 0.5%), apply the MKD 10,270 monthly personal allowance, and calculate the flat 10% PIT. Produce the net pay figure and flag any anomalies such as a salary below the contribution floor or above the ceiling.
Enter the per-employee gross, contribution breakdown, personal allowance, PIT base, and withheld PIT into the UJP's MPIN (Месечна пресметка за интегрирана наплата) electronic form on the UJP portal (ujp.gov.mk). Submit by the 10th of the month following the payroll month. The MPIN is the single integrated filing that covers both social contributions and PIT — no separate returns are filed.
Remit the total contributions (28% of each employee's contribution base) plus withheld PIT (10% of each employee's PIT base) to the UJP Public Revenue Office on the salary payment date — or by the 15th of the current month for the prior month if salary is unpaid. Payment is made via bank transfer to UJP using the MPIN reference, and will appear on the bank statement as 'UJP', 'UPRAVA ZA JAVNI PRIHODI', 'MPIN', or 'PRIDONESI I DANOK'.
Reconcile the payroll month by matching the net salary bank debits ('PLATA' / 'ПЛАТА') and the UJP remittance debit ('MPIN' / 'PRIDONESI I DANOK') against the gross-to-net working papers. Flag any discrepancy (e.g. wrong net, UJP remittance not yet cleared) and retain all documents. Confirm the annual pre-filled PIT return timeline: UJP will issue draft returns to employees by 30 April; employees must confirm or correct by 31 May.
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North Macedonia Compulsory Social Contributions & Payroll
Use this skill whenever asked about North Macedonia (Republic of North Macedonia, MK) comp
North Macedonia Payroll
Use this skill whenever asked about North Macedonia payroll processing for employed person