Module: PYHR | Molga: 71 | Currency: EUR | Region: Europe
Field | Detail |
Statutory | MIO I+II (20% EE), DOPI health (16.5% ER), Porez na dohodak |
Tax | Progressive Dohodak 20%/30% |
Key Feature | MIO Pension Pillar I/II Split & DOPI |
Pay Frequency | Monthly |
Banks | ZagrebaΔka banka, Privredna banka, Erste Croatia |
Croatia-Specific Highlights
Croatia adopted EUR from January 1, 2023
MIO (Mirovinsko osiguranje) Pension:
- Pillar I (HZMO): 15% EE salary contribution
- Pillar II (mandatory capital fund): 5% EE salary contribution
- Total: 20% EE; no employer pension contribution
- Employee chooses Pillar II fund (A/B/C risk category)
DOPI (Health Insurance):
- DOPI: 16.5% ER health contribution (Doprinos za obvezno zdravstveno osiguranje)
- No employee health contribution for regular employment
Chapter 5.5: JOPPD form: daily/monthly employee income and contribution declaration to Tax Administration (Porezna uprava); Neoporezive naknade (non-taxable allowances): meal up to EUR 166/month, commute up to EUR 70/month; BoΕΎiΔnica (Christmas bonus), regres (annual leave bonus): statutory minimums; Topli obrok: tax-exempt meal allowance