In Republic of Srpska as well as in the Federation of B&H, contributions are calculated on the basis of gross wage. Gross wage includes net wage earned by regular employment, multiplied by determined coefficient, plus contributions from wage.
a) Employer’s share:
- FB&H:17% for pension insurance, 12.5% for health insurance, 1.5% for unemployment insurance (in total: 31% on gross wage).
- RS: 18,5% for pension insurance, 10,2% for health insurance, 0,6% for unemployment insurance, 1,7% for child protection (in total: 31% on gross wage)
- Brcko District: 17% for pension insurance for employers who apply FB&H law and 18,5% for pension insurance for employers who apply RS law, 12% for health insurance, 1,5% for unemployment insurance (in total: 32% on gross wage).
b) Employee’s share:
- FB&H: 2,5% for pension insurance, 2% for health insurance, 0.50% for unemployment insurance (in total: 5% on gross wage).
- RS: no such contributions are paid.
- Brcko District: 6% on gross wage for pension insurance for employers who apply FB&H law.