Macedonian denar - MKD
Macedonian & Albanian
Hire employees in North Macedonia. No entity needed.
Usually, to hire in North Macedonia, your business needs an entity. That means a local office, an address registered as a subsidiary, and an account with a local bank. All of this, plus navigating regional benefits, payroll, tax, and HR laws, can take months.
North Macedonia also treats contractors differently than full-time employees, so misclassifying a contractor could lead to fines. Deel lets you hire employees in North Macedonia quickly, easily, and compliantly. We even automate tax document collection, payroll, benefits, and more.
All the necessary benefits for North Macedonia
built right in
Deel allows you to provide localized benefits for employees in North Macedonia within minutes. All in one manageable online dashboard.
- Pension Fund
- Public Health Care
- Unemployment Insurance
- Disability Insurance
Our quickstart guide to hiring in North Macedonia
Navigate the tabs below to learn everything you need to know about hiring an employee in North Macedonia
Minimum Wage Requirements
Individual Income Tax
The individual income tax ranges from 10% to 18%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.
|Gross Annual Income||Tax Rate (%)|
|Up to MKD - 1,080,000||10%|
|Over MKD - 1,080,000||18%|
The employer cost is generally estimated at 28% of the employee salary.
- Pension Fund Contribution - 18.8%
- Health insurance contribution - 7.5%
- Professional Health - 0.5%
- Unemployment Insurance - 1.2%
Overtime Pay & Maximum Hours
Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday.
Overtime payment is mandatory and may be included in the salary. Hours outside of standard work hours are considered overtime. For additional hours, employees are paid:
- 135% of the hourly rate on standard working hours
- 135% of the hourly rate on night working hours
- 150% of the hourly rate on rest days
Mothers are entitled to 3 months of parental leave. This leave can be used up until the child is age 3. The leave is unpaid.
Parental leave can't be extended.
Employees are entitled to paid sick leave for up to 30 days. This leave is paid at different rates and by different payers depending upon length:
|0 - 15 days||70%||Employer|
|16 - 30 days||90% of base salary||Employer|
|Over 30 days||70%||Social Security|
Terminations must respect complex rules and the rules of an employee’s employment country. The off-boarding is always handled by the Employer with the primary stakeholders. It may include ad-hoc fees as well as required or recommended steps on specific termination cases.
Terminations in North Macedonia can be complex. There is no at-will termination in North Macedonia for employers and termination must be done for just cause.
Compliant terminations include:
- Voluntarily by the employee
- By mutual agreement
- Unilaterally by the employer based on:
- Probation period
- Objective grounds
- Disciplinary dismissal
- Performance due to unsuitability for the job
- By the expiration of the contract
Severance for Employees
In North Macedonia, all employees who are made redundant are entitled to severance pay. Severance pay is varied depending on the length of services as follows:
- 1 month of net salary per year of service up to 5 years.
- 2.5 net salaries per year of service up to 10 years.
- 3.5 net salaries per year of service up to 15 years.
- 4.5 net salaries per year of service up to 20 years.
- 6 net salaries per year of service up to 25 years.
- 7 net salaries per year of service over 25 years.
Paid Time Off
North Macedonia celebrates 11 national holidays. National public holidays include:
New Year's Day
Orthodox Christmas Eve
Easter Monday (Orthodox)
Eid al-Fitr - Ramazan Bajram
Saints Cyril and Methodius' Day
Day of People’s Uprising
Day of the Macedonian Revolutionary Struggle
Saint Kliment Ohridski's Day
Employment Contract Details
Contracts must be in Macedonian and can be bilingual. They must be in writing and signed by both parties.
A contract must include:
- Start date
- Length of the employment
- Job description
- Termination conditions
- General provisions
- Place of work
- Working hours
- Vacations and absences
- Obligations of the employer
- Right and obligations of the employee
- Final provisions - (Employment agreement should be prepared from Legal Advisor)
Hiring in North Macedonia, hassle-free
With Deel, your business can easily hire employees in North Macedonia. No more worrying about local laws, complex tax systems, or managing
international payroll. Deel takes care of everything in 150+ countries.
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