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Changes of the base for social security for 2014

Tax Alert, January 2014

Official Gazette no 157/2013 had published a Decree on amounts of base for the calculations of mandatory social security contributions for 2014.

The mandatory base is linked to the average salary which amounts to 7.941,00 kn gross and 5.507,00 kn net for 2013.

The following basis are prescribed:

  • The lowest monthly base: 2.779,35 kn
  • The highest monthly base (cap): 47.646,00 kn
  • Annual cap: 571.752,00 kn

A Decree is prescribing, among other, basis for the following categories of insurance:

  • Employment with the foreign employer without a branch registered in Croatia 7.941,00 kn
  • Independent activity - craft 5.161,65 kn
  • Independent activity - freelancer 8.735,10 kn
  • Member of the management board and executive director 7.941,00 kn
  • Voluntary pension insurance 2.779,35 kn
  • Foreigner 2.779,35 kn
  • monthly health insurance contribution amounts to 361,32 kn
  • Member of the foreigner’s family 2.779,35 kn
  • monthly health insurance contribution amounts to 361,32 kn
  • The lowest monthly base for entrepreneur’s salary 8.735,10 kn

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