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The Amendments of the Rulebook on Calculation and Payments of Social Security Contributions

Tax news, December 2015.

The Amendments of the Rulebook on Calculation and Payments of Social Security Contributions was published in the “Official Gazette of FBiH”, number 98/15, as of 23 December 2015. The Rulebook entered into force on 24 December 2015. The Rulebook is harmonized with the Amendments of the Social Security Contributions Act, which was published in the ”Official Gazette of FBiH”, number 91/15.

The following forms were amended:

  • Form 2001-A – Specification on salary payment to an employee with residence in RS and BDBiH, who is in an employment relationship with legal entities and natural persons and
  • Form 2002 – Specification on contribution payment of entrepreneurs.

New Form 2002-A – Specification on contribution payment of entrepreneurs with residence in RS and BDBiH who performs an individual business activity in FBiH was published.

Contacts

If you have any questions concerning this publication, please do not hesitate to contact us:

Samir Hadžić
Senior Consultant | Tax & Legal Practice
Deloitte Advisory Services d.o.o. Sarajevo
Jadranska bb, 71 000 Sarajevo, Bosnia and Herzegovina
Tel/Direct: +387 (0)33 277 560 | Fax: +387 (0)33 277 561| Mobile: +387 (0)61 796 067
shadzic@deloittece.com | www.deloitte.com\ba

Emir Ibišević
Manager | Tax & Legal Practice
Deloitte Advisory Services d.o.o.
Jadranska bb, 71000 Sarajevo, Bosnia and Herzegovina
Direct: +387 33 277 560 | Fax: +387 33 277 561 | Mobile: +387 61 396 047
eibisevic@deloittece.com | www.deloitte.com\ba

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