Taxes in Europe Database v2
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
The Republic of Croatia
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 20144. contribution for the protection of health at work (0.5%)5. employers contributions (1.7%) since 1st January 2014
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.
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.
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.