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 Jan 1, 2023 is 700.00 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 14,70 BAM per day.
| Gross fee | BAM | ||
| Contributions | BAM | ||
| Income | BAM | ||
| Normed cost | % | ||
| Tax | BAM | ||
| Net fee | BAM | ||
| Total liabilities: | BAM |
Note
As of 01.01.2018, a person who earns income from copyrights is liable for contributions to the PIO
(Tax office), regardless of whether he is insured on another basis. According to the previous law, all
contributions were calculated in the event that the obligee was not insured on another basis.
Član 64. Article 64 of the Rulebook on Income Tax
a) in the amount of 60% of the total income for sculptural works, tapestries, artistic ceramics,
ceramics, mosaic and stained glass, for artistic photography, wall painting and painting in space in
the techniques of frescoes, graphics, marquetry, enamel, inlaid and enameled objects, costume
design, fashion design and artistic processing of textiles, woven textiles, printed textiles and the like,
b) in the amount of 50% of the total income for paintings, graphic works, industrial design with
mock-up models, small plastics, visual communication works, works in the field of interior
architecture and facade treatment, space design, works in the field of horticulture, performing
artistic supervision over the execution of works in the field of interior and facade architecture,
spatial design and horticulture with the creation of models and mock-ups, artistic solutions for
scenography, scientific, professional, literary and journalistic works, oral and written translation,
musical and cinematographic works and restoration and conservation works in fields of culture and
art, for the performance of artistic works of playing and singing, theater and film acting, reciting,
filming and idea sketches for tapestry and costume design when they are not performed in material
and
c) in the amount of 40% of the total income for the interpretation, i.e. the performance of variety
programs of entertainment and folk music, the production of phonograms, the production of
videograms, the production of broadcasts, the production of databases and for other copyright and
related rights that are not specified by a) and b).
| 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)
| 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.
