Bands × HORO — mk-contributions
| Band | Step | Description | % |
|---|---|---|---|
| PROFESSIONAL · professional disease | base | supplementary — for occupational diseases | 0.005 |
| UNEMPLOYMENT · unemployment | share | employment insurance — 1.2% | 0.012 |
| PILLAR_II · Pillar II (private) | weave | 6% of 18.8% pension routed into mandatory private fund | 0.06 |
| ZDRAVSTVENO · health (FZOM) | crest | the peak — 7.5% health insurance | 0.075 |
| INCOME_TAX · personal income tax | descent | flat personal income tax — 10% | 0.1 |
| PIO_PUBLIC · PIO public pillar | round | remainder of pension in public PAYG fund (~12.8%) | 0.128 |
| TOTAL · total burden | unity | pension 18.8% + health 7.5% + unemployment 1.2% + extras ≈ 27.2%; ring closes | 0.272 |
Sources (4)
- PRO — N. Macedonia Public Revenue Office(2024-01-01)
- PIOSM — Pension and Disability Insurance Fund(2024-01-01)
- FZOM — Health Insurance Fund of N. Macedonia(2024-01-01)
- MAPAS — Funded Pension Supervision Agency(2024-01-01)