Republic of Srpska

Services

Calculator

Gross salary BAM
Contributions BAM
Salary before tax BAM
Personal deduction BAM
Tax BAM
Solidarity contribution BAM
Calculate the solidarity contribution
Payment to the worker: BAM
Total liabilities: BAM

Note

The lowest salary in the Republic of Srpska as of May 1, 2022 is 650.00 BAM (Službeni Glasnik RS 45/2022). The basic personal deduction as of January 1, 2022 amounts to 1,000.00 BAM on the gross salary.

Gross basic salary BAM
Working experience years
Gross past work BAM
Gross hot meal BAM
Gross total BAM
Contributions BAM
Salary before tax BAM
Personal deduction BAM
Tax BAM
Payment to the worker: BAM
Total liabilities: BAM

Note

Past work is an increase in the basic salary by 0.3% for each completed year of service. The payment of a hot meal amounts to 0.75% of the average gross salary for the previous year for each working day, which in gross amounts to 9.98 BAM per day.

Gross fee BAM
Pension contributions BAM
Income BAM
Tax BAM
Net fee BAM
Total liabilities: BAM
Gross income BAM
Contributions BAM
Income BAM
Tax BAM
Net salary BAM
Total liabilities: BAM
Gross rent BAM
Normed cost 20% BAM
Income BAM
Tax BAM
Net rent BAM
Total liabilities: BAM
Gross salary BAM
Personal deduction coefficient

1) CONTRIBUTIONS ON THE BURDEN OF THE EMPLOYER

Pension contributions BAM
Health insurance contributions BAM
Employment contributions BAM
Total BAM

2) CONTRIBUTIONS ON THE BURDEN OF THE EMPLOYEE

Pension contributions BAM
Health insurance contributions BAM
Employment contributions BAM
Total BAM

INCOME/SALARY TAX AND OTHER FEES

Total contributions BAM
Salary before tax BAM
Personal deduction BAM
Basis for tax calculation BAM
Tax advance BAM
Salary after tax BAM
Accident BAM
Water BAM
Total liabilities: BAM

GROSS SALARY CALCULATOR - AUXILIARY TABLE

Salary before tax BAM
Personal deduction coefficient BAM
Gross salary: BAM

Note

Personal deduction coefficient = The amount of the coefficient from the tax card multiplied by 300.00 BAM.

Salary structure

1) Amount of net salary (amount paid to the employee)

2) + income tax

3) Net salary or basis for tax calculation (1+2)

4) + contribution from salary (Pension, Health, Unemployment = 31% of gross salary)

5) Gross salary (3+4)

6) + contribution on salary (Pension, Health, Unemployment = 10.5% of gross salary)

7) + General water fee (0.5% of the amount paid to the employee)

8) + Protection against natural disasters (0.5% of the amount paid to the employee)

9) + Fee for rehabilitation of disabled persons (0.5% of gross salary - up to 16 employees)

10) Total salary costs = salary payment + taxes and contributions (5+6+7+8+9)

Gross amount BAM
Accepted expenses BAM
Basis for calculation BAM
Pension contributions BAM
Health insurance contributions BAM
Basis for tax calculation BAM
Income tax BAM
Net amount BAM
Accident BAM
Water BAM
Total liabilities: BAM
Last three salaries paid to employee BAM
BAM
BAM
Average BAM
Date of employment
Date of termination of employment
Total number of years for payout GOD
Tax-free severance pay BAM
Minimal severance pay BAM
Maximum severance pay BAM
Last three salaries by statistics BAM
BAM
BAM
Last three salaries average BAM
Severance pay by statistics BAM

Law article

Severence pay amount

Text

Article 111, paragraph 2 of the Labor Law (min)

3333.00 BAM

The severance pay referred to in paragraph 1 of this article is determined by the collective agreement, the work regulations or the work contract. The severance pay cannot be determined in the amount of less than one third of the average monthly salary paid to the employee in the last three months before the termination of the employment contract, for each completed year of work for that employer. (Termination of employment contract Labor Law Art. 111)

Article 111, paragraph 2 of the Labor Law (max)

6000.00 BAM

The severance pay referred to in paragraph 2 of this article cannot exceed six average monthly salaries paid to the employee in the last three months before the termination of the employment contract (Termination of the employment contract Labor Law Art. 111)

Article 14, paragraph 1, point 3, under f) of the Rulebook on the Application of the Income Tax Act (max)

6000.00 BAM

Severance pay upon retirement in the amount of six net salaries of the employee paid to him in the previous six months or six average net salaries in the Federation according to the latest statistical data, if this is more favorable for the employee.

Article 14, paragraph 1, point 3, under g) of the Rulebook on the Application of the Income Tax Act (max)

7000.00 BAM

Severance pay in the event of termination of the employment contract, in accordance with Article 10, paragraph (4), point 6) of the Law, is not subject to the obligation to pay income tax if it is paid to the employee up to the amount of 70% of the average monthly salary in the last three months before the termination of the employment contract. work, for each completed year of work with the employer - payer of severance pay.