Croatia
Bosnia and Herzegovina
Serbia
Crna Gora
North Macedonia
Ukraine
Albania
Kosovo
Austria
Deutschland
Switzerland
A young person is a physical person who is less than 30 years old. The employer registers the person for compulsory pension insurance and compulsory health insurance on the basis of an employment contract concluded for an indefinite period.
These provisions of the Law on Contributions apply to insured persons based on employment and to insured persons based on employment - posted workers.
Exemption from paying contributions to the base
If the employer concludes an employment contract with a young person for an indefinite period for a period of up to five years, he is obliged to calculate only contributions from the base, which include the following:
pension insurance contribution - at a rate of 20 percent, or at a rate of 15 percent for pension insurance insured based on individual capitalized savings
contribution for pension insurance based on individual capitalized savings (for the insured person of this insurance) – at a rate of five percent
For a period of up to five years, there is no obligation to calculate and pay health insurance contributions at the rate of 16.5%.
Conditions for obtaining relief
The conditions for obtaining relief are as follows:
- an employment contract is concluded with a person up to 30 years of age
- the employment contract must be concluded for an indefinite period
- a young person up to the age of 30 has never had a contract for an indefinite period of time with the same employer
Read more about rights to exemption from paying contributions on the Central State Portal.
