Calculation of contributions for 2022
The average gross salary for 2021 was 1,546KM, the basis for calculating contributions is 927.60KM.When we multiply the mentioned base with the cumulative contribution rate (31%), we get the contributions that are obliged to be paid by the owners of entrepreneurial activity in 2022, 287.56 KM.Entrepreneurs who perform professional activities (lawyers, notaries, tax advisors, architects…) are obliged to pay contributions at 100% of the average gross salary for the last year.The amount of contributions for entrepreneurs engaged in professional activities for 2022 is 479.26KM.