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Navigating Social Contributions Changes in North Macedonia: What Self-Employed Should Know
North Macedonia enacted new social insurance contribution rates in July 2026 and shifted assessment responsibilities for self-employed under flat income; major compliance change ahead.
By NomadicTax Research Team • 5-8 min read • September 14, 2026
## 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](https://www.ujp.gov.mk/-/javnost/soopstenija/pogledni/1266?utm_source=openai))
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](https://www.ujp.gov.mk/-/javnost/soopstenija/pogledni/1266?utm_source=openai))
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](https://www.ujp.gov.mk/-/javnost/soopstenija/pogledni/1266?utm_source=openai))
## 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
- 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.
- 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.