What changed
In early July 2026, North Macedonia’s Law on Amendments to the Law on Mandatory Social Insurance Contributions was published in Official Gazette No. 148 (6 July 2026) and effective from salary payments for July–December 2026. (ujp.gov.mk)
Changes include:
- Pension & disability insurance rate: 19.9%
- Health insurance: 7.5%
- Additional health insurance contribution for workplace injury & professional disease: 0.5%
- Unemployment insurance: 0.1%
- Various “accelerated” contribution rates if work tasks are considered to have lengths longer than typical (for example, if 12 months count as 18, 17, etc.) with reduced percentages accordingly. (ujp.gov.mk)
Another significant change: Public Revenue Office (PRO) now computes contributions for self-employed persons who pay personal income tax under the flat (paušal) regime. While legally the self-employed still pay, calculation is handled by PRO. (ujp.gov.mk)
How this affects self-employed and their clients
- If you’re self-employed and under the flat income regime, you don’t calculate your social insurance contributions anymore — PRO does that on your behalf. But you are still responsible for payment.
- For employers, payroll software must be updated to the new rates as of July 2026 — incorrect rates may lead to under-withholding or late payments.
Example
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A self-employed person under flat income sees a monthly turnover but historically handled contribution calculation manually. Under new law, PRO sends an assessment for contributions based on declared flat income; person then pays that assessed amount.
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An employer paying a salary of MKD 30,000 monthly must apply the 19.9%, 7.5%, plus 0.5% + 0.1% for the respective coverage to the gross salary when computing deductions.
Compliance checklist
- Check whether your income or employment falls under flat or general regime.
- Update invoicing/payroll systems to reflect new contribution rates from July 2026 onward.
- If self-employed under flat income — expect receiving assessment letters from PRO likely first time after July.
- Maintain records of payments due and any incomes in categories subject to the “accelerated” contribution treatment.
Strategic implications
- Reassessment of cost of labor: With increased contribution rates, employers may want to revisit net vs gross compensation offerings.
- For self-employed, predict cash-flow changes due to paying whole contributions, though calculation is outsourced.
- Inform clients and counterparties about the change — affects cost estimates and invoices for services provided in North Macedonia.