For example, the average gross salary for 2020 was 1,485KM, the basis for calculating contributions is 891KM. When we multiply the mentioned base with the cumulative contribution rate (32.80%), we get the contributions that are obliged to be paid by the owners of entrepreneurial activity in 2021, 292.25KM.
Entrepreneurs who perform professional activities (lawyers, notaries, tax advisors, architects…) are obliged to pay contributions at 100% of the average gross salary for the previous year. The amount of contributions for entrepreneurs engaged in professional activities for 2021 is 487.08 KM.
An independent entrepreneur is obliged to pay contributions for the owner. The basis for calculating contributions for entrepreneurial activity is 60% of the average gross salary for the previous year.