Although the Government of the Federation of Bosnia and Herzegovina announced a reduction in the contribution from 01.07.2025. Years that needed to bring relief to the economy, the analysis of the acts. The portal shows that in reality, employers will not be relaxed.
Reducing employee contributions, which is lowered with 10.5% to 5%, in the nominal amount means savings of everything 85,91 KM per employee.
On the other hand, earlier increase in the minimum salary with 619 KM per 1,000 KM resulted in By increasing the total tax burden for as much as 303.83 km.
This means that, despite the nominal reduction of individual contributions, employers in 2025. years will not feel relief, but on the contrary – a higher financial burden. These changes especially affect small employers, craftsmen and micro-devices, which are already facing high operating costs.
Namely, the reduction in contribution announced from 01.07.2025. years from 10.5% to 5%, refer only to employee contributions, while contributions from the employer remain high, they said from the GLOBAL CONTO CONTO FINANCIAL AND COMPANY COMPANY OF THE PORTAL.
Tax relief 85,91 KM per employee
“Reducing the contribution announced to be from 01.07.2025. It treats only one group of contributions and that smaller (contributes to the expense of employees) who made a smaller part of the tax burdens relating to the salary. A reduction of 10.5% to 5% in essence means that the existing tax burden will be nominally reduced by 85,91 KM. If we take into account the fact that the tax burdens for the salary was originally due to 1,000 KM) in the amount of 303.83 KMs that there was no further burden despite the announcement of certain tax rates on the payroll of salaries “, He explained the director of the company Senad CVRK for Akta.ba.
So if for a salary of 1.000 KM should pay 743 km of contributionthe cost of work is higher for 74%and if for these same 1000 km From 01.07.2025. The 640 km of contributions should be paid, then it is an increase of 64%.
Notes that all of the above employers and the dissatisfaction of all small privateers is already significant due to the fact that the promise of the FBiH government is “That they will co-financed in 100% of the amount of contribution to all crafts, micro and small firms” breached by introducing different conditions that must be met to get “Part” Co-financing by the FBiH Government.
For a simpler clarification, a tax load table was made in 2024, year, which are currently currently current and which will be from the current from 01.07.2025. .
The increase in the minimum salary with 619 KM per 1,000 KM has led to an increase in the total tax burden by 303.83 KM per employee.
Overall, the employer burden is increased, even after reducing certain contributions.
Salary calculation in 2024. years
Salary calculation in 2025. to 1. July
Salary calculation of 1. July 2025.
