Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Introduction of 1.7%rate for self-employed persons 2014/01/01
Increase of rate for health insurance contribution 2014/04/01
Results 1 - 2 of 2.

Generic Tax Name Social security contribution (Employers)
Tax name in the national language Doprinosi za obvezna osiguranja
Tax name in English Social security contribution - Employers
Member State HR-Croatia
Tax in force since 2003/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Social Security Contribution Act (Zakon o doprinosima), Official gazzete of the Republic of Croatia no. 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14 and 143/14

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope

The Republic of Croatia

The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical


Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer


Tax object and basis of assessment
Employers pay social security contributions for


Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes


Tax payers insured on the base of self-employed activities of crafts, free occupation (professional services), sportsmen, agriculture and forestry, and other self-employed persons are themselves liable to pay contributions for personal insurance. Contributions are calculated on the prescribed monthly base, namely:

1. pension contribution (20% or 15%)
2. contributions for pension insurance based on individual capitalized savings (for those who are insured on this basis) (5%)
3. contribution for health insurance (15%) since 1st April 2014
4. contribution for the protection of health at work (0.5%)
5. employers contributions (1.7%) since 1st January 2014

Income considered Domestic income
Worldwide income

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers


Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:


The reduction is
No reduction
A lump-sum amount
In percentage of base:
Based on salary

The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


SSC paid by employers are calculated on gross income of the employee, and are eligible expences for the employer, but the employee can not deduct it from its gross income for tax purposes.

Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers

Health care
15.00 %  From  EUR/Natcur  To  EUR/Natcur

1.70 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents
0.50 %  From  EUR/Natcur  To  EUR/Natcur

Education leave

Maternity leave



Employers who close a contract of continuous employment after 1st of January 2015 with an employee who is not older than 30 years, is not liable to pay Health care, Unemployment and Work-related illnesses and/or accidents contributions following 5 years. 

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:

Tax due date

The social security contribution is due at the time the income is paid, or, if the income from employment is not paid, then the social security contribution should be paid till the end of the month for the past month on the amount of income the employees should have received.

Tax collector

Tax Administration

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d6111+d6113

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 20,352.34 HRK 6.16
2011 21,302.75 HRK 6.41
2010 21,421.83 HRK 6.53
2009 22,069.44 HRK 6.67
2008 22,603.12 HRK 6.50
2007 20,672.18 HRK 6.41
2006 18,792.80 HRK 6.38
2005 17,443.98 HRK 6.46
2004 16,338.32 HRK 6.51
2003 15,082.27 HRK 6.49
2002 13,862.02 HRK 6.55