Employer and employee contributions to social security

In the Republika Srpska, as in the Federation of Bosnia and Herzegovina, contributions are calculated on the basis of gross pay. Gross pay comprises the employees' net pay, multiplied by the established coefficient, plus contributions from the salary.

a) Employee contribution rate:
- FBiH: 17% for pension and disability insurance, 12.5% for health insurance and 1.5% for unemployment insurance (31% in total on the gross salary).

- RS: 18.5% for pension and disability insurance, 10.2% for health insurance, 0.6% for unemployment insurance and 1.7% for child benefit (31% in total on gross salary)

Brčko District: 17% for pension and disability insurance for employers applying the FBiH Law and 18.5% for pension and disability insurance for employers applying the RS Law, 12% for health insurance, 1.5% for unemployment insurance (total: 32% on gross salary).

b) Employer contribution rate: - FBiH: 2.50% for pension and disability insurance, 2.00% for health insurance and 0.50% for unemployment insurance (5% in total on the gross salary).

- RS: does not have this type of contribution.

- Brčko District: 6% for pension and disability insurance for employers to whom the FBiH Law applies.