croatia-social-contributions

Croatian mandatory social contributions (doprinosi) for tax year 2026, for employees and the self-employed. Covers pension Pillar I 15% and Pillar II 5% (20% for Pillar I only), the 16.5% health contribution, the 2026 average wage of EUR 1,993 and the bases built on it (minimum EUR 757.34, maximum EUR 11,958 a month and EUR 143,496 a year for pension), the low-wage pension relief (EUR 300 cut up to EUR 700 gross, tapering to EUR 1,300), the first-time trainee and grandfathered first-job reliefs, the fixed monthly bases for sole traders (obrt), freelancers and flat-rate taxpayers, payment deadlines, JOPPD reporting, and fines. Trigger on: doprinosi, Croatia social security, mirovinsko I. stup II. stup, zdravstveno 16.5%, obrt doprinosi 2026, paušalist doprinosi, najviša osnovica 2026, olakšica 700 1300. Out of scope: income tax withholding and gross to net (croatia-payroll), annual income tax (croatia-income-tax), posted workers and treaties (hr-cross-border).

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)