North Macedonia: A Guideline to Payroll and Employer of Record

Establish your presence globally with Neeyamo as we help you go beyond borders to manage your international payroll and hire new talent in North Macedonia.

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North Macedonia is located in Europe. North Macedonia is bordered by 5 nations: Serbia in the north; Kosovo in the northwest; Bulgaria in the east; Albania in the west and Greece in the south. The prominent industries in the country are food processing, beverages, textiles, chemicals, iron, steel, cement, energy, pharmaceuticals, auto motive parts.

Neeyamo provides assistance for the onboarding and management of employees in South Africa along with the processing of a firm's payroll, compliance, benefits, and more.

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Global Work

A tech-based EOR solution to manage your extended workforce

Facts And Stats




Macedonian Denar (MKD)

Official Language


Fiscal Year

1 January - 31 December

Date Format


Country Calling Code


Time Zone

UTC +02:00

Global Payroll


Handling payroll for a widespread workforce can pose a significant challenge for any organization, and the added complication of compliance can make things worse. If companies spend more time processing payroll, it directly impacts day-to-day operations and their overall productivity.

Over the years, Neeyamo has observed these complexities and strived to provide a global payroll solution through a single technology platform - Neeyamo Payroll.

Payroll Taxes

Payroll tax is the percentage amount retained from an employee's salary and paid to the government to invest in the general population's welfare. These are statutory in nature and are levied from both the employer and employee. Additional statutory contributions are made by employers towards aiding both short-term and long-term benefits for their employees.

Employee Taxes

Employees make the following payroll contributions:

  • 18.80% - Pension and Disability Insurance
  • 7.50% - Health Insurance
  • 0.50% - Additional Health Insurance
  • 1.20% - Employment Insurance
  • 10% - Income tax (flat rate)

Employer Taxes

Social contributions are fully borne by the employees and the employer is only obligated to deduct the contributions on behalf of the employees.

Payroll Cycle


Undoubtedly, payroll is a critical process for any organization. The pay cycle in North Macedonia refers to the period an organization pays its employees, which can vary depending on the pay frequency the organization chooses to adopt.


In Macedonia, the payroll frequency is monthly. Work between the first and last day of the month is typically paid on the last day of the month.

13th Month Cycle

13th-month salary payments are common practice in Macedonia. Eligible employees, who have worked over 150 hours over regular hours and have not been absent from work for more than 21 days during the year, are entitled to an additional salary supplement/bonus payment. This is calculated at the rate of a one-month regular salary and is usually paid at the end of the year.

Global Work


An Employer of Record (EOR) service provider helps you eliminate the hassle of handling complexities while onboarding a new employee in an international location. They help bridge the gap that otherwise mandates organizations to have a local registered entity and a local bank account, prior to making a job offer to an international hire.

An EOR service provider acts as a legal employer, facilitates salary payments, and manages other statutory requirements such as health insurance, payroll taxes, and employee benefits ensuring compliance with local tax laws and regulations.

This allows organizations to focus on collaborating with the employee in Macedonia for operational tasks, with the knowledge that they have a cost-effective solution support their global payroll & HR requirements, as they continue their global expansion.

HR Mandates and Practices

Minimum Wage

With effect from March 2023, the minimum wage has increased by 2,175 denars, from March,  2023  it  amounts  to 20,175 denars.


An employer can only demand an employee to work overtime when there is an urgent need, with the overtime being capped at eight hours per week, up to 190 hours a year.

The rate for overtime hours is usually set by a collective agreement and is generally not less than 135.00% of the employee’s standard hourly rate. In addition, employers must pay a bonus if an employee works more than 150 hours of overtime in one year while not being absent for more than 21 days. The bonus amount is one month’s average salary, based on the average salary in North Macedonia (not the employee’s usual monthly salary).

Employees are also entitled to a premium rate for work performed on weekends and holidays. This amount is typically set by collective agreements and is generally 150.00% of the employee’s standard hourly rate.

Data Retention Policy

Employee tax records should be kept for five years.

With effect from January 3, 2023, employees must get a tax reduction for the income of MKD 108,456.00 annually and MKD 9,038.00 monthly.

Hiring and Onboarding Requirements


The employer must not treat the job seeker (hereinafter: job applicant) or the employee unequally on the grounds of racial or ethnic origin, color of skin, gender, age, health or disability, religious, political, or other conviction, membership in trade unions, national or social background, family status, financial standing, sexual orientation or other personal circumstances.

Women and men must be provided equal opportunities and treatment relating to:

  1. access to employment, including promotion and vocational and professional training;
  2. working conditions;
  3. equal pay for equal work;
  4. professional social insurance schemes;
  5. leave from work;
  6. hours of work, and
  7. termination of the employment contract


Any new employee should provide the following documents: 

  1. Name and Surname
  2. Address
  3. Date of birth
  4. Citizenship
  5. Employment Data
  6. Contact number
  7. Email address
  8. tax number


When entering into the employment contract, the employer and the employee may agree to a probationary period. The standard probationary period in Macedonia is 180 days, six months.


Public Holidays

13 annual public holidays are recognized in Macedonia

  • 1 January: New Year's Day
  • 7 January: Orthodox Christmas Day
  • 25 April: Orthodox Easter Monday
  • 1 May: Labour Day
  • 2 May: Labour Day Holiday
  • 2 May: Ramazan Bajram
  • 24 May: St Cyril and St Methodius Day
  • 2 August: Ilinden Day
  • 8 September: Independence Day
  • 11 October: Revolution Day
  • 23 October: Day of the Macedonian Revolution
  • 24 October: Day of the Macedonian Revolution Holiday
  • 8 December: Saint Clement of Ohrid Day

Sick Leave

Employers must pay employees a salary for up to 30 days. After that, Health insurance pays the remaining sick leave.

The duration of the sickness determines the sick pay entitlement, for sickness absence of up to 7 working days, the employee will receive 70.00% of their regular salary rate. For up to 15 days of sickness, this increases to 80.00%, and for more than 15 days, the entitlement is 90.00%.

Maternity Leave

Pregnant employees are entitled to nine months (increasing to 15 months for multiple births) of paid maternity leave, paid by Social Security. The maternity leave can start 45 days before the due date providing an employee can produce a pregnancy certificate up until the mandatory 28 days before the due date.

A female employee who adopts a child is entitled to leave up to the child reaching nine months, if she adopts more than one child (two or more children), then the employee is entitled to a leave of 15 months.

Paternity Leave

Fathers are entitled to 7 days of paid Paternity leave.

Parental Leave

If the female employee does not use the parental leave, the father or the child’s adoptive parent can use the right to parental leave.

After the expiry of the pregnancy, childbirth, and maternity leave rights, female employees are entitled to unpaid maternity leave of up to three months until the child reaches three years of age, which can be taken in three parts.

Other Leave

  • Annual Leave:

    Annual paid time off depends on the amount of service the employee has completed.

    Employees who have completed up to 5 years of service are entitled to 20 days of paid annual leave per year. This increases by one day every five years of service up to a maximum of 26 days for an employee who has completed more than 30 years of service.

    The annual leave may be used in several parts, in agreement with the employer, but one period of the annual leave must be for a minimum of two weeks.

  • Marriage Leave:

    An employee is entitled to up to 3 days leave for marriage,

  • Bereavement Leave:

    An employee is entitled to up to 7 days of paid bereavement leave for the death of an immediate member of the family.

  • Military Leave:

    Employees are entitled to paid leave in cases where the employee has been drafted as a military conscript or in activities related to national defense, protection, and rescue duties.


Notice Period

The minimum notice period is 30 days unless the parties agree upon a different length, up to a maximum notice period of 3 months.

Severance Pay

In cases of redundancy, employers should provide:

  • up to five years of employment – up to one net salary
  • five to ten years of employment – two and a half net salaries
  • from ten to 15 years spent in employment – three and a half net salaries,
  • from 15 to 20 years spent in employment – four and a half net salaries
  • 20 to 25 years of employment – six net salaries
  • over 25 years of employment – seven net salaries.
  • The basis for calculating the remuneration is the average net salary of the employee in the last six months before the dismissal. This should not be less than 50.00% of the average net salary paid per employee.
  • The latest amendment of the Labour Law in 2022 has removed the possibility to extend the validity of the employment contract above the age of 64 based on an employee’s statement. According to the latest amendment, all employees who have reached the age of 64 have to retire and no further extension of their employment will be possible. Although the amendment removes the possibility of extension of employment, it does not change the position of the Law on Pension and Disability Insurance which enables female employees to opt for retirement at the age of 62. The employment of employees who have already been granted an extension until the adoption of the latest amendment will remain valid until 30 June 2022.



To employ a foreigner in North Macedonia, the appropriate visa must be approved before any appointment/employment. The most frequently requested types of visas are:

  • C Type (Short-Term) Visas:

    Depending on the purpose of the visit that is limited to 90 days or less in 180 days to North Macedonia, a foreigner can obtain one of the following visa types.

  • North Macedonia Touristic Visa:

    A North Macedonia tourist visa is issued for international tourists planning to visit the country for sightseeing purposes and is the most issued type of visa for North Macedonia. A North Macedonia tourist visa can be obtained through consulates, authorized visa companies, or authorized travel agencies is possible.

  • North Macedonia Business or Fair Participation Visa:

    A North Macedonia business visa is a short-term visa required for individuals or groups seeking to attend meetings, training, or business-related fairs without labour or gainful employment.

  • North Macedonia Short-Term Education or Internship Visa:

    A North Macedonia short-term education or internship visa is issued for students who intend to study for educational purposes. The applicant must include documents of sufficient means of subsistence, proof of adequate accommodation, and an admission letter from the receiving institution.

  • D Type (Long-Term) Visa:

    North Macedonia category D visas are required for stays that exceed three months with varying purposes in North Macedonia even if the applicant’s nationality is on the visa-free list. It is possible to apply for a long-term visa to North Macedonia if you are one of the following:

    • A student planning to study at a higher education institution for the purposes of a language course or a long-term internship.
    • An employee going to work for a North Macedonia-located business or for seasonal employment.
    • An academic, researcher, or scientist seeking to work in a certified North Macedonia research centre
    • An individual whose first-degree family member is a North Macedonia citizen
    • A patient going to receive long-term medical treatment in a North Macedonian medical institution.
    • A private entrepreneur who is a founder of a registered legal entity that will provide economic benefit to North Macedonia

Employee Background Checks

Legal and Background Check

North Macedonia conducts the following background checks:

  1. Criminal Records
  2. Civil Records
  3. Education Degree/qualification
  4. Professional References
  5. ID check

Last updated on April 30, 2023

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