* Playroll continues to analyse immediate opportunities and fulfilled roles by recruitment partners, contractors and employers to identify in-demand jobs.

Capital City
Skopje
Currency

Macedonian Denar (Ден)

Timezone

CET (GMT +1)

Payroll
Monthly
Employment Cost

0%

Annual Leave

20 days

In-demand Specialties*
Ict, Agribusiness And Food Processing, Textile And Clothing

The Ultimate Guide to Hiring Employees in North Macedonia

Simplify hiring employees in by partnering with Playroll. Our Employer of Record (EOR) handles hiring, onboarding, payroll, taxes, immigration, benefits administration, and compliance. While you maintain control of day-to-day tasks and responsibilities.

hiring-in-North Macedonia-guide

Key Considerations Before Hiring In North Macedonia

Employing in North Macedonia requires employers to own a legal entity in the country and manage payroll, tax, benefits and compliance through their own in-country resources. Grow your team in North Macedonia with our Employer of Record solution, ensuring streamlined, compliant business expansion with no entity.

Playroll allows you to hire employee's in North Macedonia quickly, easily and we even automate tax document collection, benefits, payroll and more.

Good To Know

North Macedonia's position in the top 20 for ease of doing business, driven by low taxes and Free Economic Zones, attracts investors and boosts Foreign Direct Investment.

The cultural diversity of North Macedonia facilitates the recruitment and retention of a diverse workforce, creating an environment where companies can easily attract employees from different backgrounds.

Boasting an educated workforce with high literacy rates, North Macedonia is an appealing location for recruiting remote workers, known for their diligence and commitment to their work.

Moreover, Skopje, the capital of North Macedonia, is evolving as a technology hub, attracting businesses in the IT sector.

playroll-good-to-know

Fundamental Aspects of Employment in North Macedonia

In North Macedonia, employment contracts can be either indefinite or definite, with the latter not exceeding a duration of 5 years. Regardless of the type, the agreement must be documented in writing and should include the following information:

  • Identification of both parties
  • Starting date (and duration for temporary contracts)
  • Workplace, working hours, and distribution
  • Job description, duties, and responsibilities
  • Provisions on job risks disclosed by employer
  • Basic salary (including allowance and benefits)
  • Leave regulations
  • Probation period (if applicable)
  • Reference to regulations on employment conditions

Probationary Period in North Macedonia

In North Macedonia, there is no mandatory probation period, but a maximum period of 4 months can be implemented if necessary.

Working hours in North Macedonia

In North Macedonia, the standard workweek is 8 hours per day and 40 hours per week. Sunday is now a non-working day for most workers according to the 2022 Labour Law amendments.

Overtime in North Macedonia

Overtime in North Macedonia is authorised in urgent situations, capped at 8 hours per week (190 hours annually). The rate, established by the collective agreement, is not less than 135% of the standard hourly rate. Employees exceeding 150 hours yearly without more than 21 days of absence are entitled to bonuses.

Navigating Key Aspects of Payroll in North Macedonia

North Macedonia has a robust and complex payroll and tax system, and as an employer, it pays to understand payroll process basics.

1 January - 31 December

Fiscal Year in North Macedonia

1 January - 31 December is the 12-month accounting period that businesses in North Macedonia use for financial and tax reporting purposes.
monthly

Payroll Cycle in North Macedonia

The payroll cycle in North Macedonia is usually monthly, with employees being paid on the last day of the month.
126.09 MKD p/h

Minimum Wage in North Macedonia

The minimum wage for employees in North Macedonia is typically 126.09 MKD per hour, amounting to ~20,175 MKD per month for a typical 40 hour work week.

Minimum wages and salaries in North Macedonia

The minimum wage in North Macedonia stands at 20,175 MKD per month.

Bonus Payments in North Macedonia

In Macedonia, it is customary to receive a 13-month salary. To qualify, an employee must have worked over 150 hours beyond regular hours and not been absent for more than 21 days. The payment is equivalent to one month's salary and is provided at the end of the year.

Comprehensive Overview of Employment Taxes in North Macedonia

Understanding the tax obligations for both employers and employees is crucial when operating in North Macedonia's business landscape. This section explains how taxes and statutory fees affect payroll and individual earnings in North Macedonia.

Employer Tax Contributions

Employer payroll contributions are generally estimated at an additional 0% on top of the employee salary in North Macedonia.

Tax Rate Tax Type

Employee Payroll Tax Contributions

In North Macedonia, the typical estimation for employee payroll contributions cost is around 28%.

Tax Rate Tax Type

Individual Payroll Tax Contributions

Income tax in North Macedonia follows a progressive rate structure, with various factors like household status and the number of children potentially influencing the overall tax rates.

Tax Rate Income Bracket

Pension in North Macedonia

In North Macedonia, the retirement age is 64 for men and 62 for women, with a minimum of 15 years of pension service. Employers must terminate the employment contract at retirement age. The pension system includes Mandatory Pension and Disability Insurance, Mandatory and Voluntary Fully-Funded Pension Insurance, and the Family Survivor's Pension.

The tax-related information provided in this guide is intended for general guidance and informational purposes only. Reach out to our dedicated team for insights on remote hiring in North Macedonia tailored to your needs.

Easily navigate payroll, taxes and contributions with Playroll.

Grow your distributed workforce today!

Understanding the Protocols for Termination of Employment in North Macedonia

When it comes to terminating employment in North Macedonia, understanding the legal obligations regarding severance pay and contributions is essential. Below is a detailed overview of the key considerations for both employers and employees.

Termination Process

In North Macedonia, employers cannot terminate employment at-will; terminations must be justified with just cause. Compliant terminations include:

  • Voluntary employee resignation
  • Mutual agreement
  • Unilateral decision by employer (based on probation period, objective reasons, disciplinary dismissal, or unsuitability for job)
  • Contract expiration

Notice Period

In North Macedonia, the minimum notice period is 30 days, unless otherwise agreed, with a maximum of 3 months. During the probation period, employees can terminate with 3 days' notice, and employers can terminate at the end of the probation period.

Severance Pay

In North Macedonia, all employees facing redundancy are entitled to severance pay, with the amount varying based on the length of service:

  • 5 years of service: up to 1 net salary
  • 5-10 years of service: two and a half net salaries
  • 10-15 years of service: three and a half net salaries
  • 15-20 years of service: four and a half net salaries
  • 20-25 years of service: six net salaries
  • More than 25 years of service: seven net salaries

Annual Leave Entitlements and Company Policies in North Macedonia

The annual leave entitlement in North Macedonia is 20 days for a full time worker. These can include public holidays on top of that or within those days, which would otherwise be unpaid.

Public Holidays in North Macedonia

North Macedonia observes 11 national holidays in a calendar year:

Holiday Date

Paid Time Off in North Macedonia

Maternity Leave in North Macedonia

Paternity Leave in North Macedonia

Sick Leave in North Macedonia

Marriage Leave

Bereavement Leave

Parental Leave In North Macedonia

North Macedonia's Benefits Built Into Playroll

Competitive benefits package in North Macedonia

Playroll is committed to providing tailored, competitive benefits packages that are designed not only to attract but also retain top talent worldwide. Our global team of benefits experts build custom local packages to ensure your employees in North Macedonia's needs are met. Typically our packages contain some or all of the following benefits.

Health Insurance
Pension or 401k
Life and Disability Insurance
Vision Insurance
Dental Insurance
Discounts & Perks

Playroll Supplementary Benefits For Employment In North Macedonia

Make your benefits package in North Macedonia a talent magnet with Playroll's local plans. We offer benefits that are compliant, comprehensive, and flexible — all at competitive rates. Speak with our local territory experts to explore the localized benefits we can offer you, while you scale your team.

Statutory benefits for employment in North Macedonia

In North Macedonia, employers are not directly responsible for paying social security contributions. Instead, they are required to calculate, withhold from the employee's salary, and remit the mandatory social contributions based on the gross salary. These contributions entail the following employee benefits:

  • Pension
  • Health insurance
  • Paid time off (including maternity leave and benefits)
  • Professional disease
  • Employment insurance

Playroll allows you to provide localized benefits for employees in North Macedonia within minutes. All in one manageable online dashboard. If you'd like specific information about our benefits packages in North Macedonia create an account or contact our global expansion team, today.

Playroll Benefit Services

Playroll's Expertise in Facilitating Work Visas for North Macedonia

At Playroll we're all about empowering employees to work anywhere, making mobility possible for global teams. We sponsor visas and hire the employee for you, so you don’t have to worry about payroll, taxes, and more.

It's important to note, visa support can be complicated. There are many variables that affect whether sponsorship is possible, including one’s nationality, education, marital status, and the immigration policy for the country in question.

Unfortunately, this means we can’t support visas everywhere - with that being said, we handle the entire visa process in-house, and dig into your situation to give you an overview of what to expect if we're able to help with visa sponsorship in North Macedonia.

Playroll Immigration Support

Integrated EOR Platform

Legal and compliance experts are readily available to provide guidance and case-by-case Q&A support.

Accelerated Immigration Timeline

By leveraging dedicated support from in-house legal and compliance experts for case by case questions and more.

Hire in 50+ Countries

Accelerated Immigration Timeline

Acquiring a visa without an entity has never been easier, leverage Playroll's global coverage to sponsor and hire employees.

Playroll Visa Services

Hiring International Employees is Complex.

Playroll makes it easy!