Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)Jan 1, 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)Jan 1, 2027LawNon-taxable minimum rises to €570 a monthJan 1, 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)Jan 1, 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)Jan 1, 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductionsNov 1, 2026DueAutumn Budget — income tax thresholds already frozen to April 2031Oct 28, 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a monthOct 7, 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,125Oct 6, 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a monthOct 1, 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)Sep 15, 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)Aug 1, 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,600Jul 1, 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)Jul 1, 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.63Jun 1, 2026LawMinimum wage (SMIC) raised to €12.31 an hourJun 1, 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%Mar 31, 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)Mar 1, 2026LawNew 2026 IRS withholding tables for the mainland, Azores and MadeiraJan 1, 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%Jan 1, 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)Jan 1, 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a yearJan 1, 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a yearJan 1, 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%Jan 1, 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amountJan 1, 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)Jan 1, 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%Jan 1, 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,300Jan 1, 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,000Jan 1, 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%Jan 1, 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%Jan 1, 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)Jan 1, 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)Jan 1, 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a monthJan 1, 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)Jan 1, 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,416Jan 1, 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%Jan 1, 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)Jan 1, 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)Jan 1, 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a yearJan 1, 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)Jul 1, 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)Oct 1, 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)Aug 23, 2024
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Salary CodexPay & tax intelligence

Methodology · Bosnia and Herzegovina

How we calculate net pay in Bosnia and Herzegovina

Payroll taxes and contributions are set by each entity and by Brčko District. The calculator applies the Contributions Acts and Income Tax Acts of the Federation of BiH and Republika Srpska, as published by the FBiH Tax Administration and the Republika Srpska Tax Administration, and the Brčko District rules published by its Assembly and Health Insurance Fund — see data sources.

Federation of BiH

Out of gross pay come contributions for pension and disability insurance at 17%, health insurance at 12.5% and unemployment insurance at 1.5% — 31% in all. The employer pays another 2.5%, 2% and 0.5% on top; until 30 June 2025 these rates were 6%, 4% and 0.5% (Contributions Act amendment, FBiH Official Gazette 33/25). Income tax is 10% of pay less contributions and the personal deduction: BAM 300 a month, plus BAM 150 for a dependent spouse and BAM 150, BAM 210 and BAM 270 for the first, second and each further child.

Republika Srpska

The employee pays all contributions out of gross pay: pension and disability insurance at 18.5%, health insurance at 10.2%, unemployment insurance at 0.6% and child protection at 1.7% — 31% in all. Since 2022 income tax has been 8% of gross pay less the personal deduction of BAM 12,000 a year (BAM 1,000 a month) and BAM 1,800 a year (BAM 150 a month) for each dependent family member; contributions do not reduce the tax base.

Brčko District

The District has no pension fund of its own: each employee is registered with the Federation or the Republika Srpska fund, and the pension contribution follows that entity's law — 17% out of pay plus 2.5% on top for the FBiH fund, or 18.5% out of pay for the RS fund (Directorate of Finance instruction). Health insurance is 12% of gross pay (contribution decision, Brčko Official Gazette 37/09) and unemployment insurance 1.5% (decision, Official Gazette 7/24), both paid by the employee. Income tax is 10% of pay less contributions and the personal deduction: BAM 1,200 a month since August 2022, plus BAM 600 for a dependent spouse and for each child up to 27. We took the text of the 2024 decision from a published collection of regulations because the Official Gazette and the Employment Bureau sites could not be reached.

Tests

TestScopeResult
FBiH rates31% out of pay; 10.5% on top of pay until June 2025, then 5% (33/25)Tested
FBiH personal deductionsBAM 300, 150, 210 and 270 under the 2026 RulebookIdentical
FBiH example, BAM 2,000Contributions BAM 620, tax 10% × BAM 1,080 = BAM 108, net BAM 1,272, worked by handMatching
RS example, BAM 2,000Contributions BAM 620, tax 8% × BAM 1,000 = BAM 80, net BAM 1,300, worked by handMatching
Brčko example, BAM 2,000FBiH fund: contributions BAM 610, tax 10% × BAM 190 = BAM 19, net BAM 1,371; RS fund: contributions BAM 640, net BAM 1,344, worked by handMatching

Not yet included

  • The minimum contribution base and part-time work.
  • The disability increase of the Brčko personal deduction and other reliefs (life insurance, mortgage interest, tuition).
  • Special levies on pay in the Federation of BiH and other employer charges.
  • The annual tax return, meal and holiday allowances and other payments.

Estimates only. Not tax, legal or financial advice.

Salary Codex