North Macedonia

Croatia, located in Southeast Europe along the Adriatic Sea, is a European Union member state known for its vibrant tourism, emerging tech scene, and strategic geographic position. Since joining the EU in 2013 and the Eurozone in 2023, Croatia has made significant reforms in employment and taxation, creating an attractive environment for international companies and remote hiring.
Contractor Management
Payroll
EOR
Contractor of Record
Currency
Macedonian Denar (MKD)
Payroll Frequency
Monthly
Employer Taxes

Overview

Population
Language
Capital
Currency
Macedonian Denar (MKD)
Country code
Min wage
Working hours
Weekdays
Work hours per week

Payroll

Salaried Employees
Time-Based Employees
13th Salary
Avg employer tax

Tax Breakdown

VAT

VAT
Tax Calculation for North Macedonia
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Employer cost
Total monthly cost of employment
Gross monthly salary costs
Estimated taxes and contributions
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
Gross yearly salary costs
Estimated taxes and contributions
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation
How it works

Onboarding Process

Onboarding in North Macedonia typically includes the following steps to ensure a smooth transition for new hires:

Pre-boarding

Pre-boarding

Pre-boarding

Key Elements of an Employment Contract in North Macedonia
When drafting an employment contract for employees in North Macedonia, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

Employee Leave Policies

Sick days
Maternity leave
Paternity leave
Annual Leave
Public holidays in North Macedonia

Termination Process

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Grow Your Team in North Macedonia
with RemotePass

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including North Macedonia.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

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Hiring in North Macedonia | Payroll, Tax & Employment Guide

North Macedonia combines IT talent with exceptional English proficiency in the Western Balkans, where EU candidate status and strategic location support nearshoring operations.

RemotePass simplifies hiring in North Macedonia by managing compliance, payroll, contracts, and statutory benefits so you can focus on growing your team with confidence.

Key Takeaways for Hiring in Macedonia

  • Payroll operates on a monthly cycle, with salaries paid no later than 15 days after the end of the pay period and a flat 10% income tax applied to employment income.
  • Social insurance contributions are employee-funded, while employer payroll costs remain aligned with gross salary.
  • Employees are entitled to at least 20 working days of paid annual leave, 11 public holidays, paid sick leave, and extended maternity and paternity protections.
  • Termination is permitted with or without cause, subject to notice requirements, severance obligations, and strict documentation standards, while mutual terminations must be formally agreed and hand-signed to remain valid.

Quick Facts For Hiring In North Macedonia

Continent
Europe
Capital
Skopje
Currency
Macedonian Denar (MKD)
Language
Macedonian
Payroll Cycle
Monthly; employers must pay salaries within 15 days after the end of the pay period, or on the next working day if the deadline falls on a non-working day.
Pay Date
5th of the following month

North Macedonia Employment Contract Overview

Below is the core structure we use when preparing compliant employment contracts for hires in Macedonia, covering the key statutory terms employers must define from day one.

Contract Type
Fixed-term / Open-endedFixed-term contracts can run for a maximum of five years
Local Language Required?
Yes
Bilingual?
Yes
Probation Period
A probation (trial) period may be included.
Maximum duration: Four months.
For seasonal or short-term roles, shorter probation periods (as short as three days) may apply.
Minimum Paid Time Off
20 working days
Public Holidays
20 working days
Notice Period
Standard termination by either party requires a minimum of one month’s notice

What Do You Need To Include In A North Macedonian Employment Contract?

To avoid compliance issues in North Macedonia, your employment contract needs to cover a few mandatory points.

Employee Information

  • Full name
  • ID number
  • Role / Job title
  • Start date
  • Contract duration
  • Working hours
  • Probation and notice conditions
  • Termination provisions
  • Compensation details

How Does Payroll and Taxation Work in North Macedonia?

Payroll in North Macedonia is relatively straightforward, with a monthly pay cycle, a flat personal income tax rate, and mandatory employee-funded social insurance contributions.

This section walks through how salaries are paid, what deductions apply, and what employers need to factor in to stay fully compliant.

Payroll Setup

Salary currency

Macedonian Denar (MKD)

Minimum Wage

MKD 36,037 (gross) in 2025

Hours per Week

40 hours per week / Eight hours per day

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

Not required.

Gross Salary Structure

Gross salary doesn’t follow a standardized structure in North Macedonia.

What Payroll Taxes do Employers Pay in North Macedonia?

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

The total cost:

is the same as the employee’s gross salary.

What Payroll Taxes do Employers Pay in North Macedonia?

Individual Income Tax

North Macedonia applies a flat 10% income tax on employment earnings. The taxable base is calculated by subtracting mandatory social insurance contributions and the personal tax allowance from the employee’s gross salary

Social Contributions


Pension & Disability Insurance:

18.8%


Health Insurance:

7.5%


Additional Health Insurance (work‑injury related):

0.5%


Unemployment Insurance: 1.2%

1.2%

Hiring cost calculator 

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MK
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Employer cost
Total monthly cost of employment
Gross monthly salary costs
Estimated taxes and contributions
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
Gross yearly salary costs
Estimated taxes and contributions
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation

Mandatory Employee Benefits In North Macedonia

Employment of expats is supported in North Macedonia.

Benefits Provider Funded Through Notes
Health Insurance Government

Payroll Contributions

Covers medical care, hospitalization, and basic health services

Pension/Social Security Government

Payroll Contributions

Provides retirement pensions, disability benefits, and survivor benefits.

Other Statutory Benefits Government

Payroll Contributions

Unemployment Insurance provides temporary income support for unemployed individuals.

Occupational Injury and Additional Health Insurance cover workplace injuries and occupational health risks.

Termination And Offboarding in North Macedonia

Ending employment in North Macedonia must follow clearly defined legal procedures to ensure both the employer and employee meet their obligations.

Whether termination happens through resignation, dismissal, or mutual agreement, compliance with the Labour Law is essential to avoid disputes and ensure a smooth offboarding process.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Yes
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

North Macedonia Employee Resignation

Notice

Form

Employees must submit their resignation to the employer in writing.

Notice period

Standard employees must give at least one month’s notice.

Payment in lieu of notice or notice waiver

The employer and employee may mutually agree to waive or shorten the notice period. In that case, either party may compensate the other for the unworked notice period instead of completing it.

End-of-Service Benefits

Severance/Gratuity

Employees who resign voluntarily are not typically entitled to severance, unless the employment contract or a collective agreement provides otherwise.

Other Benefits

  • Employers must pay out any accrued but unused annual leave as part of the final settlement.

  • Any outstanding salary, bonuses, or contractually agreed payments must also be settled.

  • The employer remains responsible for settling all tax and social security contributions through the final payroll.

Termination Documentation

Employers must provide:

  • Written confirmation acknowledging the resignation

  • A final payslip showing gross salary, deductions, unused leave, and final amounts paid

  • A certificate of employment or work record, if the employee requests it

Employer Termination With Cause in North Macedonia

Acceptable grounds

  • Serious misconduct by the employee

  • Repeated violation of work obligations or company rules

  • Endangerment of safety or health at the workplace

  • Criminal activity affecting the employer or work

  • Breach of confidentiality or other contractual obligations

  • Other cases defined by law or collective agreements

Notice

Form

Before dismissal for performance-related issues, the employer must issue a written warning clearly outlining the shortcomings, improvement expectations, and measurable criteria. The employee must be given at least 15 days to improve. A written termination notice stating the grounds is required.

Notice period

Termination with cause can be immediate; no standard notice period is required unless the employment agreement provides otherwise.

Payment in lieu of notice or notice waiver

Not applicable.

End-of-Service Benefits

Severance

Employers generally do not owe severance in cases of termination for cause, unless the contract or collective agreement states otherwise.

Other Benefits

  • Employee is entitled to payment for unused accrued annual leave and any earned wages up to the termination date or a written confirmation on the unused annual leave to be issued that can be used by the employee to the next employer.

  • Other contractual benefits may apply only if specified in the employment contract or collective agreement.

Termination Documentation

  • Written notice of termination stating grounds for dismissal

  • Final payslip including salary and accrued leave payment

  • Certificate of employment/work record if requested by the employee

Employer Termination Without Cause in North Macedonia

Notice

Form

Employers must notify employees of termination in writing.

Notice period

The standard notice period is one month, though longer periods may apply under collective agreements or employment contracts.

Payment in lieu of notice or notice waiver

Employers may choose to pay the employee instead of requiring them to work through the notice period.

End-of-Service Benefits

Severance

  • Employees terminated without cause are generally entitled to severance pay, calculated based on length of service.

  • In practice, this is often equivalent to one month’s salary per year of continuous service, unless otherwise agreed.

Other Benefits

  • Payment of unused accrued annual leave

  • Payment of earned bonuses or salary

  • Settlement of tax and social security obligations

Termination Documentation

  • Written termination notice

  • Final payslip including severance and leave

  • Certificate of employment upon request

Mutual Termination Agreements in North Macedonia

A mutual termination agreement is a voluntary arrangement between the employer and employee to end the employment contract by mutual consent. It is based on the Labour Law of the Republic of North Macedonia, which allows both parties to terminate employment outside the standard notice or cause-based procedures.

Notice

Form

The agreement must be in writing and hand-signed by both parties, including handwritten names and dates. If the effective date falls on a non-working day or during approved leave, the agreement must be signed on the next working day.

Notice period

The parties may freely agree on the termination date. No statutory minimum applies.

Waiver of notice

Both parties may fully waive notice or agree on a shorter or longer notice period.

End-of-Service Benefits

Severance

Severance is not automatic, but the parties may negotiate a severance package as part of the agreement.

Other Benefits

  • Payment for unused accrued annual leave or issuing a written confirmation on the unused annual leave to be issued that can be used by the employee to the next employer.

  • Any contractual bonuses or pending salary

  • Social security and tax obligations must be settled by the employer as part of the final payroll

Termination Documentation

  • Signed mutual termination agreement specifying the effective date. The MTA must be hand-signed by both parties, including a wet signature, the handwritten full name, and the date, in order to be legally valid.

  • Final payslip including salary, any negotiated severance, and accrued leave

  • Certificate of employment/work record upon employee request

Offboarding Process for the End of Fixed-term Contracts in North Macedonia

If the Fixed-Term Contract Ends Normally

Notice

No notice is required when a fixed-term contract expires naturally, unless the contract or collective agreement states otherwise.

End-of-Service Benefits

Severance/Gratuity

Severance is not usually payable, unless expressly agreed.

Other Benefits

  • Payment for unused accrued annual leave or issuing a written confirmation on the unused annual leave to be issued that can be used by the employee to the next employer.
  • Any earned contractual bonuses or outstanding wages
  • Social security and tax obligations are settled by the employer in the final payroll

If the Employer Terminates Early

Notice

Written notice is required. Minimum notice period is generally 1 month, unless the contract specifies otherwise or termination is for cause.

End-of-Service Benefits

Severance/Gratuity

Employees may be entitled to severance pay if termination is without cause, calculated based on length of service and contractual or collective agreement provisions.

Other Benefits

  • Payment for unused accrued annual leave
  • Any earned wages or contractual bonuses
  • Social security and tax obligations are settled as part of the final payroll

Final Payment Timing & Immigration and Visa Compliance in North Macedonia

Final Payment Deadline

Employers must settle all outstanding wages, accrued leave, and contractual payments no later than the employee’s last working day or immediately upon termination.

Penalty

Late payment may result in statutory interest and enforcement action by the Labour Inspectorate. Employees may file formal complaints to recover unpaid amounts.

Visa and Immigration Compliance

  • Foreign employees must ensure that their work and residence permits remain valid until the end of employment.
  • Employers are required to notify the authorities (e.g., Ministry of Labour and Ministry of Interior) when employment of a foreign national ends.
  • Employees may need to adjust their visa status or leave the country within the period allowed by their permit if they are no longer employed.
  • Failure to comply with visa or work permit rules can result in fines or legal issues for both employer and employee.

Key Elements of an Employment Contract in North Macedonia
When drafting an employment contract for employees in North Macedonia, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Ensure Compliant Hiring In North Macedonia

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including North Macedonia.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

FAQs About Hiring in North Macedonia

Got Questions? Find Answers Here

Why is employer cost listed as 0%?

In North Macedonia, all social insurance contributions are employee-funded and deducted from gross salary. You don't pay additional employer contributions on top of the agreed gross salary—the total employment cost equals the gross salary itself. This is unusual compared to most countries where employers pay separate social security contributions.

What are employees actually paying in social contributions?

Employees pay 28% total in mandatory contributions deducted from gross salary: 18.8% for pension and disability insurance, 7.5% for health insurance, 0.5% for additional health insurance (work-injury related), and 1.2% for unemployment insurance. Combined with the flat 10% income tax, total deductions are significant.

What's required for a mutual termination agreement to be valid?

The agreement must be hand-signed by both parties with wet signatures, including handwritten full names and dates. If the effective date falls on a non-working day or during approved leave, it must be signed on the next working day. Without these specific formalities, the mutual termination may not be legally valid.

Do I have to give a warning before terminating for performance issues?

Yes. Before dismissal for performance-related issues, you must issue a written warning clearly outlining the shortcomings, improvement expectations, and measurable criteria. The employee must be given at least 15 days to improve. Only after this process can you proceed with termination with cause.

How is severance calculated for termination without cause?

Severance is generally equivalent to one month's salary per year of continuous service, unless your employment contract or collective agreement specifies a different formula. This can add up significantly for long-tenured employees.

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North Macedonia

Croatia, located in Southeast Europe along the Adriatic Sea, is a European Union member state known for its vibrant tourism, emerging tech scene, and strategic geographic position. Since joining the EU in 2013 and the Eurozone in 2023, Croatia has made significant reforms in employment and taxation, creating an attractive environment for international companies and remote hiring.
Contractor Management
Payroll
EOR
Contractor of Record
العملة
Macedonian Denar (MKD)
تردد الرواتب
Monthly
ضرائب أصحاب العمل

نظرة عامة

التركيبة السكانية
اللغة
العاصمة
العملة
Macedonian Denar (MKD)
رمز الاتصال الدولي
الحد الأدنى للأجور
ساعات العمل
أيام الأسبوع
ساعات العمل اسبوعيا

الرواتب

الموظفون برواتب ثابتة
الموظفون بنظام الأجر الزمني
13th Salary
متوسط ​​ضريبة صاحب العمل

تحصيل الضرائب

ضريبة القيمة المضافة

ضريبة القيمة المضافة
حساب الضريبة في North Macedonia
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MK
*
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Oops! Something went wrong while submitting the form.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
إجمالي تكاليف الراتب الشهري
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
إجمالي تكاليف الرواتب السنوية
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي
كيف تعمل الخدمة

عملية الانضمام

تشمل عملية التوظيف في North Macedonia عادة الخطوات التالية لضمان انتقال سلس للموظفين الجدد:

Pre-boarding

Pre-boarding

Pre-boarding

العناصر الأساسية في عقد العمل في North Macedonia
عند إعداد عقد عمل للموظفين في North Macedonia يجب تضمين العناصر الأساسية التالية:

Personal Details

Name, contact information, and role of the employee.

سياسات إجازات الموظفين

الإجازات المرضية
إجازة الأمومة
إجازة الأبوة
الإجازة السنوية
عطلات رسمية في North Macedonia

عملية إنهاء العقود

Personal Details

Name, contact information, and role of the employee.

نمو سوق العمل عن بُعد _  

تحديات التوظيف عن بُعد في  _

تبسيط التوظيف عن بُعد في _ مع ريموت باس

نمِّ فريقك في North Macedonia
مع ريموت باس

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

يصبح بناء فريق عالمي وتوسيعه مهمة سهلة مع ريموت باس. منصتنا تبسّط تعقيدات التوظيف والرواتب والامتثال القانوني في أكثر من 150 دولة، بما في ذلك North Macedonia.

مع ريموت باس، يمكنك ضم الموظفين الدوليين بسرعة، وإدارة الرواتب، وضمان الامتثال القانوني، وتقديم مزايا تنافسية — كل ذلك من مكان واحد. ركّز على تنمية أعمالك، ودع المهام الإدارية والقانونية علينا.

تجربة مجانية لمدة 7 أيام

لا حاجة لبطاقة ائتمان

يمكنك الإلغاء في أي وقت

Hiring in North Macedonia | Payroll, Tax & Employment Guide

North Macedonia combines IT talent with exceptional English proficiency in the Western Balkans, where EU candidate status and strategic location support nearshoring operations.

RemotePass simplifies hiring in North Macedonia by managing compliance, payroll, contracts, and statutory benefits so you can focus on growing your team with confidence.

Key Takeaways for Hiring in Macedonia

  • Payroll operates on a monthly cycle, with salaries paid no later than 15 days after the end of the pay period and a flat 10% income tax applied to employment income.
  • Social insurance contributions are employee-funded, while employer payroll costs remain aligned with gross salary.
  • Employees are entitled to at least 20 working days of paid annual leave, 11 public holidays, paid sick leave, and extended maternity and paternity protections.
  • Termination is permitted with or without cause, subject to notice requirements, severance obligations, and strict documentation standards, while mutual terminations must be formally agreed and hand-signed to remain valid.

Quick Facts For Hiring In North Macedonia

Continent
Europe
Capital
Skopje
Currency
Macedonian Denar (MKD)
Language
Macedonian
Payroll Cycle
Monthly; employers must pay salaries within 15 days after the end of the pay period, or on the next working day if the deadline falls on a non-working day.
Pay Date
5th of the following month

North Macedonia Employment Contract Overview

Below is the core structure we use when preparing compliant employment contracts for hires in Macedonia, covering the key statutory terms employers must define from day one.

Contract Type
Fixed-term / Open-endedFixed-term contracts can run for a maximum of five years
Local Language Required?
Yes
Bilingual?
Yes
Probation Period
A probation (trial) period may be included.
Maximum duration: Four months.
For seasonal or short-term roles, shorter probation periods (as short as three days) may apply.
Minimum Paid Time Off
20 working days
Public Holidays
20 working days
Notice Period
Standard termination by either party requires a minimum of one month’s notice

What Do You Need To Include In A North Macedonian Employment Contract?

To avoid compliance issues in North Macedonia, your employment contract needs to cover a few mandatory points.

Employee Information

  • Full name
  • ID number
  • Role / Job title
  • Start date
  • Contract duration
  • Working hours
  • Probation and notice conditions
  • Termination provisions
  • Compensation details

How Does Payroll and Taxation Work in North Macedonia?

Payroll in North Macedonia is relatively straightforward, with a monthly pay cycle, a flat personal income tax rate, and mandatory employee-funded social insurance contributions.

This section walks through how salaries are paid, what deductions apply, and what employers need to factor in to stay fully compliant.

Payroll Setup

Salary currency

Macedonian Denar (MKD)

Minimum Wage

MKD 36,037 (gross) in 2025

Hours per Week

40 hours per week / Eight hours per day

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

Not required.

Gross Salary Structure

Gross salary doesn’t follow a standardized structure in North Macedonia.

What Payroll Taxes do Employers Pay in North Macedonia?

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

The total cost:

is the same as the employee’s gross salary.

What Payroll Taxes do Employers Pay in North Macedonia?

Individual Income Tax

North Macedonia applies a flat 10% income tax on employment earnings. The taxable base is calculated by subtracting mandatory social insurance contributions and the personal tax allowance from the employee’s gross salary

Social Contributions


Pension & Disability Insurance:

18.8%


Health Insurance:

7.5%


Additional Health Insurance (work‑injury related):

0.5%


Unemployment Insurance: 1.2%

1.2%

حاسبة تكلفة التوظيف

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MK
*
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Oops! Something went wrong while submitting the form.
Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
إجمالي تكاليف الراتب الشهري
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
إجمالي تكاليف الرواتب السنوية
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي

Mandatory Employee Benefits In North Macedonia

Employment of expats is supported in North Macedonia.

Benefits Provider Funded Through Notes
Health Insurance Government

Payroll Contributions

Covers medical care, hospitalization, and basic health services

Pension/Social Security Government

Payroll Contributions

Provides retirement pensions, disability benefits, and survivor benefits.

Other Statutory Benefits Government

Payroll Contributions

Unemployment Insurance provides temporary income support for unemployed individuals.

Occupational Injury and Additional Health Insurance cover workplace injuries and occupational health risks.

Termination And Offboarding in North Macedonia

Ending employment in North Macedonia must follow clearly defined legal procedures to ensure both the employer and employee meet their obligations.

Whether termination happens through resignation, dismissal, or mutual agreement, compliance with the Labour Law is essential to avoid disputes and ensure a smooth offboarding process.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Yes
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

North Macedonia Employee Resignation

Notice

Form

Employees must submit their resignation to the employer in writing.

Notice period

Standard employees must give at least one month’s notice.

Payment in lieu of notice or notice waiver

The employer and employee may mutually agree to waive or shorten the notice period. In that case, either party may compensate the other for the unworked notice period instead of completing it.

End-of-Service Benefits

Severance/Gratuity

Employees who resign voluntarily are not typically entitled to severance, unless the employment contract or a collective agreement provides otherwise.

Other Benefits

  • Employers must pay out any accrued but unused annual leave as part of the final settlement.

  • Any outstanding salary, bonuses, or contractually agreed payments must also be settled.

  • The employer remains responsible for settling all tax and social security contributions through the final payroll.

Termination Documentation

Employers must provide:

  • Written confirmation acknowledging the resignation

  • A final payslip showing gross salary, deductions, unused leave, and final amounts paid

  • A certificate of employment or work record, if the employee requests it

Employer Termination With Cause in North Macedonia

Acceptable grounds

  • Serious misconduct by the employee

  • Repeated violation of work obligations or company rules

  • Endangerment of safety or health at the workplace

  • Criminal activity affecting the employer or work

  • Breach of confidentiality or other contractual obligations

  • Other cases defined by law or collective agreements

Notice

Form

Before dismissal for performance-related issues, the employer must issue a written warning clearly outlining the shortcomings, improvement expectations, and measurable criteria. The employee must be given at least 15 days to improve. A written termination notice stating the grounds is required.

Notice period

Termination with cause can be immediate; no standard notice period is required unless the employment agreement provides otherwise.

Payment in lieu of notice or notice waiver

Not applicable.

End-of-Service Benefits

Severance

Employers generally do not owe severance in cases of termination for cause, unless the contract or collective agreement states otherwise.

Other Benefits

  • Employee is entitled to payment for unused accrued annual leave and any earned wages up to the termination date or a written confirmation on the unused annual leave to be issued that can be used by the employee to the next employer.

  • Other contractual benefits may apply only if specified in the employment contract or collective agreement.

Termination Documentation

  • Written notice of termination stating grounds for dismissal

  • Final payslip including salary and accrued leave payment

  • Certificate of employment/work record if requested by the employee

Employer Termination Without Cause in North Macedonia

Notice

Form

Employers must notify employees of termination in writing.

Notice period

The standard notice period is one month, though longer periods may apply under collective agreements or employment contracts.

Payment in lieu of notice or notice waiver

Employers may choose to pay the employee instead of requiring them to work through the notice period.

End-of-Service Benefits

Severance

  • Employees terminated without cause are generally entitled to severance pay, calculated based on length of service.

  • In practice, this is often equivalent to one month’s salary per year of continuous service, unless otherwise agreed.

Other Benefits

  • Payment of unused accrued annual leave

  • Payment of earned bonuses or salary

  • Settlement of tax and social security obligations

Termination Documentation

  • Written termination notice

  • Final payslip including severance and leave

  • Certificate of employment upon request

Mutual Termination Agreements in North Macedonia

A mutual termination agreement is a voluntary arrangement between the employer and employee to end the employment contract by mutual consent. It is based on the Labour Law of the Republic of North Macedonia, which allows both parties to terminate employment outside the standard notice or cause-based procedures.

Notice

Form

The agreement must be in writing and hand-signed by both parties, including handwritten names and dates. If the effective date falls on a non-working day or during approved leave, the agreement must be signed on the next working day.

Notice period

The parties may freely agree on the termination date. No statutory minimum applies.

Waiver of notice

Both parties may fully waive notice or agree on a shorter or longer notice period.

End-of-Service Benefits

Severance

Severance is not automatic, but the parties may negotiate a severance package as part of the agreement.

Other Benefits

  • Payment for unused accrued annual leave or issuing a written confirmation on the unused annual leave to be issued that can be used by the employee to the next employer.

  • Any contractual bonuses or pending salary

  • Social security and tax obligations must be settled by the employer as part of the final payroll

Termination Documentation

  • Signed mutual termination agreement specifying the effective date. The MTA must be hand-signed by both parties, including a wet signature, the handwritten full name, and the date, in order to be legally valid.

  • Final payslip including salary, any negotiated severance, and accrued leave

  • Certificate of employment/work record upon employee request

Offboarding Process for the End of Fixed-term Contracts in North Macedonia

If the Fixed-Term Contract Ends Normally

Notice

No notice is required when a fixed-term contract expires naturally, unless the contract or collective agreement states otherwise.

End-of-Service Benefits

Severance/Gratuity

Severance is not usually payable, unless expressly agreed.

Other Benefits

  • Payment for unused accrued annual leave or issuing a written confirmation on the unused annual leave to be issued that can be used by the employee to the next employer.
  • Any earned contractual bonuses or outstanding wages
  • Social security and tax obligations are settled by the employer in the final payroll

If the Employer Terminates Early

Notice

Written notice is required. Minimum notice period is generally 1 month, unless the contract specifies otherwise or termination is for cause.

End-of-Service Benefits

Severance/Gratuity

Employees may be entitled to severance pay if termination is without cause, calculated based on length of service and contractual or collective agreement provisions.

Other Benefits

  • Payment for unused accrued annual leave
  • Any earned wages or contractual bonuses
  • Social security and tax obligations are settled as part of the final payroll

Final Payment Timing & Immigration and Visa Compliance in North Macedonia

Final Payment Deadline

Employers must settle all outstanding wages, accrued leave, and contractual payments no later than the employee’s last working day or immediately upon termination.

Penalty

Late payment may result in statutory interest and enforcement action by the Labour Inspectorate. Employees may file formal complaints to recover unpaid amounts.

Visa and Immigration Compliance

  • Foreign employees must ensure that their work and residence permits remain valid until the end of employment.
  • Employers are required to notify the authorities (e.g., Ministry of Labour and Ministry of Interior) when employment of a foreign national ends.
  • Employees may need to adjust their visa status or leave the country within the period allowed by their permit if they are no longer employed.
  • Failure to comply with visa or work permit rules can result in fines or legal issues for both employer and employee.

Key Elements of an Employment Contract in North Macedonia
When drafting an employment contract for employees in North Macedonia, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

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FAQs About Hiring in North Macedonia

Got Questions? Find Answers Here

Why is employer cost listed as 0%?

In North Macedonia, all social insurance contributions are employee-funded and deducted from gross salary. You don't pay additional employer contributions on top of the agreed gross salary—the total employment cost equals the gross salary itself. This is unusual compared to most countries where employers pay separate social security contributions.

What are employees actually paying in social contributions?

Employees pay 28% total in mandatory contributions deducted from gross salary: 18.8% for pension and disability insurance, 7.5% for health insurance, 0.5% for additional health insurance (work-injury related), and 1.2% for unemployment insurance. Combined with the flat 10% income tax, total deductions are significant.

What's required for a mutual termination agreement to be valid?

The agreement must be hand-signed by both parties with wet signatures, including handwritten full names and dates. If the effective date falls on a non-working day or during approved leave, it must be signed on the next working day. Without these specific formalities, the mutual termination may not be legally valid.

Do I have to give a warning before terminating for performance issues?

Yes. Before dismissal for performance-related issues, you must issue a written warning clearly outlining the shortcomings, improvement expectations, and measurable criteria. The employee must be given at least 15 days to improve. Only after this process can you proceed with termination with cause.

How is severance calculated for termination without cause?

Severance is generally equivalent to one month's salary per year of continuous service, unless your employment contract or collective agreement specifies a different formula. This can add up significantly for long-tenured employees.

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