a) Employee’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, 12% for health insurance, 1% for unemployment insurance, 1,5% for child protection (in total: 33% on gross wage).

Brcko District: 17% for pension insurance for employers who apply FB&H law and 18% for pension insurance for employers who apply RS law, 12% for health insurance and 1.5 % for unemployment insurance (in total 30.5 or 31.5% on gross wage).

b) Employer’s share:

FB&H: 6% for pension insurance, 4% for health insurance, 0.50% for unemployment insurance (in total: 10.50% on gross wage).

Brcko District: 6% on gross wage for pension insurance for employers who apply FB&H law.

In RS, no such contributions are paid.

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.