Bosnia Social Contributions

---
name: bosnia-social-contributions
description: "Bosnia and Herzegovina mandatory social contributions (doprinosi) for 2026, set separately in the Federation of BiH (FBiH), Republika Srpska (RS) and Brčko District. Covers who pays, the rates (FBiH 31% from gross plus 5% employer since July 2025, 36% for the self-employed; RS 31% all from gross), the bases (gross salary, the minimum-wage floor, the FBiH 2026 fixed monthly bases for entrepreneurs such as 2,710 KM for liberal professions, RS bases of 70% or 100% of the average gross wage), board fees and other occasional income, due dates, fines and interest. Trigger on: doprinosi, PIO/MIO, zdravstveno osiguranje, osnovica za obračun doprinosa, doprinosi za preduzetnike, Specifikacija, Obrazac 1002, Bosnia social security. Out of scope: income tax (bosnia-income-tax), the full payroll run (bosnia-payroll), VAT (bosnia-vat)."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bosnia-social-contributions"
  jurisdiction: "BA"
  tax_year: "2026"
  last_updated: "2026-10-30"
---

# Bosnia and Herzegovina: social contributions (2026)

> **Not reviewed by an accountant.** Figures come from the FBiH Zakon o doprinosima and its rulebook, the FBiH Ministry of Finance list of 2026 bases, the RS Zakon o doprinosima and its amendments to 114/25, and the RS Tax Administration's 2026 notices, read on pufbih.ba, fmf.gov.ba, fbihvlada.gov.ba and poreskaupravars.org on 30 October 2026. It prepares working papers; it is not authority to file or pay.

There is no state-level social security system. Each of the three tax jurisdictions has its own contributions law, rates and bases, and the entity tax administrations collect them. Contributions go to the pension and disability, health and unemployment funds (RS also has a child-protection contribution).

Related skills: the monthly payroll run in [bosnia-payroll](bosnia-payroll.md); income tax, including the self-employed, in [bosnia-income-tax](bosnia-income-tax.md); [ba-tax-overview](ba-tax-overview.md); planning in [bosnia-tax-optimization](bosnia-tax-optimization.md).

## Who this applies to

**FBiH (Contributions Law arts. 4 and 5).** Insured persons who pay contributions from their income: residents employed in the Federation by a resident or non-resident employer, elected and appointed officials, residents posted abroad by an FBiH employer (unless insured in the host state or a treaty says otherwise), residents employed abroad by a foreign employer who are not insured there, people with income from other independent activities and occasional work, and non-residents employed in the Federation. A resident means a person with domicile or residence in the Federation. Payers of contributions on income: resident employers; residents and non-residents carrying on a business, profession or other independent activity as their main occupation; farmers and foresters as their only or main occupation; registered sole traders; and payers of income from other independent activities and occasional work.

**RS (Contributions Law 114/17 and amendments).** Employees, entrepreneurs and people in independent professions as their main occupation (art. 3(1)(6) as amended by 110/24), and others listed in the law. Entrepreneurs who are pensioners or carry on the activity as a secondary occupation are covered by art. 6(7) and (8) (110/24). From 2026, people engaged in seasonal and temporary work are covered by a fixed daily amount (art. 6(9), 114/25).

**Brčko District.** Employees and the self-employed in the District are insured under District health and employment laws and an entity pension fund. Health insurance contributions are set by a decision of the District Assembly and paid to the Brčko Health Insurance Fund: employers for their employees, the self-employed for themselves, farmers for themselves and their families, and others listed in the decision (Assembly decision 01-02-167/09 art. 3). The pension and unemployment rates are not covered here (see Not yet confirmed).

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| FBiH, from the insured person's gross pay | pension and disability 17%, health 12.5%, unemployment 1.5% (total 31%) | 2026 | [FBiH Contributions Law art. 10(1)](https://www.pufbih.ba/v1/public/upload/zakoni/2dcc6-zakon-o-doprinosima-precisceni-tekst-25.pdf) |
| FBiH, employer on gross pay | pension and disability 2.5%, health 2%, unemployment 0.5% (total 5%) | pay for July 2025 onward | [FBiH Contributions Law art. 10(2) as amended by 33/25](https://www.fmf.gov.ba/Content/Open/102560?n=Zakona_o_izmjenama_i_dopunama_Zakona_o_doprinosima.doc); [Rulebook art. 40b](https://www.pufbih.ba/v1/public/upload/zakoni/7cfcb-pravilnik-o-nacinu-obracunavanja-i-uplate-doprinosa-precisceni-48-25.pdf) |
| FBiH, self-employed on their fixed base | pension and disability 19.5%, health 14.5%, unemployment 2% (total 36%) | pay for July 2025 onward | FBiH Contributions Law art. 10b as amended by 33/25 |
| FBiH, additional pension contribution for jobs with extended service credit | 2%, 3% or 6% | 2026 | FBiH Contributions Law art. 10(3) |
| FBiH, board fees and other occasional income | health 4% from the recipient; pension 6% from the payer | 2026 | FBiH Contributions Law art. 10a |
| FBiH monthly base, entrepreneurs keeping books | liberal professions 2,710 KM; crafts 1,602 KM; agriculture and forestry 715 KM; sole traders 715 KM | 2026 | [FMF, Osnovice za obračun doprinosa 2026 (Sl. novine FBiH 100/25)](https://www.fmf.gov.ba/Content/Open/102838?n=Osnovice_za_obra%C4%8Dun_doprinosa_odre%C4%91enih_obveznika_za_2026._godinu.docx) |
| FBiH monthly base, entrepreneurs on the flat-rate income tax | crafts 1,355 KM; traditional crafts 616 KM; agriculture and forestry 616 KM; taxi 616 KM; sole traders 715 KM | 2026 | FMF, Osnovice 2026 |
| FBiH monthly base, low-paid workers in coal mining, textiles, leather, footwear and traditional crafts (art. 6 point 10) | 739 KM | 2026 | FMF, Osnovice 2026 |
| FBiH average salary used for 2026 bases | 2,464 KM (January to September 2025) | 2026 | FMF, Osnovice 2026 |
| FBiH coefficients behind the bases | liberal professions 1.1; crafts 0.65; flat-rate crafts and professions 0.55; traditional crafts and taxi on flat rate 0.25; agriculture 0.25 or 0.29; sole traders 0.29; art. 6 point 10 workers 0.30 | 2026 | FBiH Contributions Law arts. 6 and 8 |
| FBiH minimum base for employees | the minimum wage (1,027 KM net for 2026) converted to gross with the employee's own allowance; 50% of it for part-time of 4 hours a day or less | 2026 | FBiH Contributions Law art. 7(1), (2); Rulebook art. 20; [FBiH Government decision 1094](https://fbihvlada.gov.ba/bs/1094-odluka-o-iznosu-najnize-place-za-2026-godinu) |
| FBiH base for employees posted abroad or employed abroad | pay for the same job in the Federation, not below the average salary | 2026 | FBiH Contributions Law art. 7(3) |
| FBiH pension contribution for volunteers, and for young cooperative workers under 26 in full-time education | 30 KM a month | from Decision 62/26 | [FBiH Pension Fund decision 62/26](https://ik.imagekit.io/9qcwbg8wl/Odluka_62_26_U6SpxhQfE.pdf) |
| FBiH pension contribution for students in practical training | 3 KM a month | from Decision 62/26 | FBiH Pension Fund decision 62/26 |
| RS rates on the base | pension and disability 18.5%, health 10.2%, unemployment 0.6%, child protection 1.7% (total 31%) | 2026 | [RS Contributions Law art. 22(1)](https://www.poreskaupravars.org/dokumenti/zakoni/Zakon-o-doprinosima-SLGL-114_17.pdf), amended by [112/19](https://www.poreskaupravars.org/dokumenti/zakoni/Zakon-o-izmjenama-Zakona-o-doprinosima-SLGL-112_19.pdf) and [119/21](https://www.poreskaupravars.org/dokumenti/zakoni/Zakon%20o%20doprinosima.pdf) |
| RS minimum base for employees | the minimum gross wage in force in the month; for 2026 the basic minimum is 1,476.23 KM gross (1,000 KM net), with higher minimums by required education (see bosnia-payroll) | 2026 | [RS Government, Odluka o najnižoj plati za 2026. godinu, Sl. glasnik RS 115/25](https://poreskaupravars.org/wp-content/uploads/2026/01/Zakon.pdf); [RS Contributions Law art. 10a, by 49/21](https://poreskaupravars.org/wp-content/uploads/2021/06/Zakon-o-doprinosima-2.pdf) |
| RS minimum base, entrepreneurs | 70% of the previous year's average gross wage (the rise to 80% that 110/24 set for 2026 was replaced by 114/25 before it applied) | from 1 Jan 2026 | [RS Contributions Law art. 11(1) as amended by 114/25](https://poreskaupravars.org/wp-content/uploads/2025/12/Doprinosi.pdf) |
| RS minimum base, independent professions | the previous year's average gross wage | 2026 | RS Contributions Law art. 11(2) |
| RS minimum base, entrepreneurs who are pensioners or work at it part-time (secondary occupation) | 30% of the previous year's average gross wage | 2026 | RS Contributions Law art. 11(3) as amended by [110/24](https://poreskaupravars.org/wp-content/uploads/2024/12/Scan25122024-1.pdf) |
| RS average gross wage 2025 | 2,349 KM | 2025 | [RS Statistics Institute](https://www.rzs.rs.ba/) |
| RS seasonal and temporary work | 16 KM a day of engagement | from 1 Jan 2026 | RS Contributions Law art. 16b, by 114/25 |
| Brčko health insurance, employees and the self-employed | 12% of gross pay and other income subject to income tax | 2026 (decision of 16 Dec 2009, in force) | [Brčko Assembly decision 01-02-167/09 arts. 4(a), 5(a)](https://skupstinabd.ba/2-registar/ba/Odluke/2009/999.%20odluke%20od%20broja%20100/167.%2018%20redovna%20sj.%20Odluka%20o%20%20osnovici%20i%20stopi%20doprinosa%20za%20zdravstveno%20osiguranje.pdf) |
| Brčko health insurance, farmers | 5% of 55% of the previous year's average gross wage in the District | 2026 | Brčko decision 01-02-167/09 arts. 4(e), 5(f) |
| Brčko health insurance, voluntary insurance | 9% of 55% of the previous year's average gross wage in the District | 2026 | Brčko decision 01-02-167/09 arts. 4(d), 5(c) |
| Brčko health insurance, student and youth cooperative work (injury at work cover) | 2% of the net payment | 2026 | Brčko decision 01-02-167/09 arts. 4(b), 5(b) |
| Late payment interest | FBiH 0.04% a day; RS 0.03% a day; Brčko 0.03% a day | 2026 | [FBiH interest law art. 2](https://pufbih.ba/v1/public/upload/zakoni/1%20Zakon%20o%20visini%20stope%20zatezne%20kamate%20na%20javne%20prihode%20-%20PRECISCEN%20TEKST.pdf); [RS ZPP art. 60](https://poreskaupravars.org/wp-content/uploads/2026/05/Zakon-o-poreskom-postupku-78-20.pdf); [BD ZPU art. 68](https://skupstinabd.ba/3-zakon/ba/Zakon%20o%20Poreznoj%20upravi%20Brc--ko%20Distrikta%20BiH/011B11-20%20Zakon%20%20o%20poreznoj%20upravi%20Brcko%20distrikta%20BiH.pdf) |

## The taxable base

**FBiH employees.** The base is the salary: every payment in money or kind that is taxable as salary, made up of contributions from the base, income tax and the net amount paid (arts. 6 and 6a). It includes pay for public holidays, annual leave and sick leave paid by the employer for up to 42 days. Payments that are not taxed as salary are not subject to contributions (art. 9(2)). The base cannot be lower than the minimum wage converted to gross with the employee's own tax-card allowance (art. 7(1); Rulebook art. 20). Each fund's rate is applied to the same base (Contributions Rulebook).

**FBiH self-employed.** Entrepreneurs pay on a fixed monthly base published by the Federal Minister of Finance by 31 December for the next year (art. 20), not on their profit. The base is the average FBiH salary for January to September of the previous year times a coefficient that depends on the activity and whether income tax is paid from books or as a flat amount (art. 8(2)). They pay 36% on that base (art. 10b). The contributions are a business expense (art. 8).

**FBiH board fees and occasional work.** Each payment for membership of a representative body, a company assembly or supervisory board, management board, commission, insolvency administration or as a lay judge, and for other occasional independent work, less the expense the income tax law allows, is a base (art. 6 point 11). The recipient pays 4% health, the payer 6% pension (art. 10a). The payer calculates them before paying and pays them at the same time (art. 11).

**RS employees.** The base is total income subject to income tax, including the contributions themselves (art. 10(1)), so the 31% comes out of gross. It cannot be lower than the minimum gross wage; for part-time work with several employers whose combined pay is below it, each employer pays pro rata up to the minimum (art. 10a). From 2026 the 50 KM tax-free part of pay for low-qualified jobs is outside the base (art. 21(1); RS Tax Administration notice, February 2026). Posted workers (insurance code 56) pay on the minimum wage (art. 16a); low-qualified workers in textiles, clothing and leather pay on 25% of the previous year's average gross wage (art. 16).

**RS self-employed.** Entrepreneurs pay on at least 70% of the previous year's average gross wage (2,349 KM for 2025, so at least 1,644.30 KM a month for 2026), and independent professions on at least the full average (art. 11).

**Brčko.** The health contribution for employees and the self-employed is 12% of gross pay and other income subject to income tax (Assembly decision 01-02-167/09 arts. 4(a) and 5(a)). On salary it is calculated and paid on the day the pay is calculated; cooperative contributions by the 15th of the next month; farmers and voluntary contributors pay monthly, quarterly, half-yearly or yearly, in advance (art. 7). The District health insurance law lets the Assembly set the lowest and highest amounts on which the health contribution is charged (Health Insurance Law art. 76); those amounts, and the pension and unemployment rates, are not covered here.

## Deadlines and filing

| What | FBiH | RS |
|---|---|---|
| Employer, on salary | calculated with the salary, due at the same time as the salary (art. 11(4)) | arises at each payment, paid by deduction (art. 24(1) and (3)) |
| Salary not paid on time | calculated on the unpaid salary and paid by the last day of the month in which it fell due (art. 11(5) and (6)) | liability arises two months after the end of the month (art. 24(2)) |
| Self-employed on their base | calculate and pay by the 10th for the previous month (art. 11(1)(b)) | due on the 20th for the previous month (art. 24(4)) |
| Board fees, occasional work | before payment, paid with it (art. 11) | |
| Report | payment specification with each payment, same day or next (art. 11a); annual data to each insured person and the Tax Administration by the end of January (art. 11) | monthly withholding return (Form 1002) by the end of the month for the previous month (art. 23(1)) |
| Seasonal work | | by the 20th of the next month (art. 24(5), by 114/25) |

Payments go to the prescribed public revenue accounts by type of contribution, in KM (FBiH art. 12). The FBiH insured person keeps his rights even if the employer fails to pay (art. 11).

## Penalties and interest

**FBiH (Contributions Law arts. 13 to 17a).**

- Contributions not calculated with the salary or by the last day of the month, or calculated on a base below the minimum: employer 2,000 to 10,000 KM; responsible person 500 to 2,000 KM. Self-employed person who does not calculate by the 10th: same range.
- Contributions not paid with the salary, specification not filed on time: 1,000 to 5,000 KM. Self-employed person who does not pay on time: 500 to 2,000 KM.
- Bank that does not report a salary paid without contributions within eight days: 2,000 to 5,000 KM.
- A second offence can also bring a ban on the activity for up to one year.
- Interest for each day of delay at the public-revenue rate, 0.04% a day.

**RS.**

- Return (Form 1002) not filed or late: legal person 2,000 to 6,000 KM, entrepreneur 1,000 to 3,000 KM (Tax Procedure Law art. 112).
- Insured person not registered in the single contributions system: legal person 10,000 to 30,000 KM; natural person and responsible person 3,000 to 9,000 KM (art. 114).
- Contributions neither declared nor paid, found in an audit: 30% of the amount, up to 200,000 KM (art. 115).
- Interest 0.03% a day (art. 60).

## Cross-border points

- **Posted abroad.** An FBiH resident posted abroad by an FBiH employer stays insured in the Federation unless insured in the host state or a treaty says otherwise; the base is the pay for the same job at home and at least the FBiH average salary (arts. 5 and 7(3)). An RS posted worker pays on the RS minimum wage (art. 16a).
- **Employed abroad by a foreign employer.** An FBiH resident not insured abroad pays FBiH contributions on the same base (arts. 5 and 7(3)); a resident working in the Federation for a non-resident employer pays himself by the 10th, or the foreign employer can pay (art. 11(1)(b) and (c)).
- **Non-residents working in the Federation** for a resident employer, or for a non-resident unless a treaty registered with the BiH Ministry of Foreign Affairs says otherwise, pay FBiH contributions (art. 5).
- **Between the entities.** An RS employer pays by its seat in RS; an employer from the Federation or Brčko pays through its RS business unit (RS art. 26).
- Bilateral social security agreements can move the liability; check the agreement and the certificate of coverage before leaving anyone out.

## Worked examples

### Example 1: FBiH lawyer keeping books, monthly contributions (2026)

A lawyer in Tuzla works as a liberal profession and keeps business books for income tax. For 2026 the monthly base is fixed at 2,710 KM, whatever the profit.

- Pension and disability 19.5%: 528.45 KM.
- Health 14.5%: 392.95 KM.
- Unemployment 2%: 54.20 KM.
- Total 36%: 975.60 KM a month, due by the 10th of the next month, and deductible as a business expense for income tax.

```oa-check
name: FBiH liberal profession on 2026 base 2710 KM
inputs:
  base: 2710
steps:
  - pension: base * 0.195
  - health: base * 0.145
  - unemployment: base * 0.02
  - total: pension + health + unemployment
  - annual: total * 12
expected:
  pension: 528.45
  health: 392.95
  unemployment: 54.20
  total: 975.60
  annual: 11707.20
```

### Example 2: FBiH full-time employee paid below the minimum gross (2026)

A single full-time employee (tax-card factor 1.0) has an agreed gross of 1,500 KM. The contribution base cannot be below the 1,027 KM net minimum wage converted to gross with this employee's 300 KM allowance.

- Net from a gross G is G − 31% of G − 10% of (69% of G − 300), which is 0.621 × G + 30.
- Setting that equal to 1,027 gives a minimum gross of 997 / 0.621 = 1,605.48 KM.
- The agreed 1,500 KM is lower, so contributions are charged on 1,605.48 KM: employee share 31% = 497.70 KM, employer share 5% = 80.27 KM.

The gross-up method is in Contributions Rulebook art. 20; the 1,605.48 KM figure is computed here, not published.

```oa-check
name: FBiH minimum contribution base 2026, single employee
inputs:
  net_minimum: 1027
  allowance: 300
  agreed_gross: 1500
steps:
  - min_gross: round((net_minimum - allowance * 0.10) / (0.69 * 0.90), 2)
  - base: max(agreed_gross, min_gross)
  - employee_share: round(base * 0.31, 2)
  - employer_share: round(base * 0.05, 2)
expected:
  min_gross: 1605.48
  base: 1605.48
  employee_share: 497.70
  employer_share: 80.27
```

## Ask the client first

1. Which jurisdiction: where is the employer's seat or the business registered, and where does the person live and work?
2. Employee, entrepreneur, independent profession, board member, or occasional work?
3. For the self-employed: which activity, and is income tax paid from books or as a flat amount (FBiH), or as a small entrepreneur (RS)? Is it the main occupation, and is the person a pensioner?
4. Full-time or part-time, and is the pay at or near the minimum wage?
5. Anyone posted abroad, employed by a foreign employer, or covered by a social security agreement?

## Sources

| Source | URL | Read on |
|---|---|---|
| FBiH Zakon o doprinosima (consolidated to 33/25), arts. 4 to 22 | https://www.pufbih.ba/v1/public/upload/zakoni/2dcc6-zakon-o-doprinosima-precisceni-tekst-25.pdf | 2026-10-30 |
| FBiH Zakon o izmjenama i dopunama Zakona o doprinosima 33/25 | https://www.fmf.gov.ba/Content/Open/102560?n=Zakona_o_izmjenama_i_dopunama_Zakona_o_doprinosima.doc | 2026-10-30 |
| FBiH Pravilnik o načinu obračunavanja i uplate doprinosa (consolidated to 48/25), arts. 2, 19, 20, 40b | https://www.pufbih.ba/v1/public/upload/zakoni/7cfcb-pravilnik-o-nacinu-obracunavanja-i-uplate-doprinosa-precisceni-48-25.pdf | 2026-10-30 |
| FBiH Ministry of Finance, Osnovice za obračun doprinosa određenih obveznika za 2026. godinu (Sl. novine 100/25) | https://www.fmf.gov.ba/Content/Open/102838?n=Osnovice_za_obra%C4%8Dun_doprinosa_odre%C4%91enih_obveznika_za_2026._godinu.docx | 2026-10-30 |
| FBiH Government, Odluka o iznosu najniže plaće za 2026. godinu | https://fbihvlada.gov.ba/bs/1094-odluka-o-iznosu-najnize-place-za-2026-godinu | 2026-10-30 |
| FBiH Pension Fund, Odluka o visini doprinosa za PIO za lica osigurana u određenim okolnostima (62/26), file linked from the FBiH Tax Administration register (pufbih.ba/propisi-zakoni) | https://ik.imagekit.io/9qcwbg8wl/Odluka_62_26_U6SpxhQfE.pdf | 2026-10-30 |
| FBiH Zakon o visini stope zatezne kamate na javne prihode, art. 2 | https://pufbih.ba/v1/public/upload/zakoni/1%20Zakon%20o%20visini%20stope%20zatezne%20kamate%20na%20javne%20prihode%20-%20PRECISCEN%20TEKST.pdf | 2026-10-30 |
| RS Zakon o doprinosima 114/17 (gazette text), arts. 10, 11, 21 to 26 | https://www.poreskaupravars.org/dokumenti/zakoni/Zakon-o-doprinosima-SLGL-114_17.pdf | 2026-10-30 |
| RS amendments 112/19 (unemployment 0.6%), 49/21 (art. 10a), 119/21 (health 10.2%) | https://www.poreskaupravars.org/dokumenti/zakoni/Zakon-o-izmjenama-Zakona-o-doprinosima-SLGL-112_19.pdf | 2026-10-30 |
| RS amendments 110/24 and 114/25 (entrepreneur bases, seasonal work) | https://poreskaupravars.org/wp-content/uploads/2025/12/Doprinosi.pdf | 2026-10-30 |
| RS Tax Administration, Form 1002 from 1 January 2026 | https://poreskaupravars.org/izmjene-u-podnosenju-obrasca-1002-od-01-01-2026-godine-3/ | 2026-10-30 |
| RS Zakon o poreskom postupku 78/20, arts. 60, 112, 114, 115 | https://poreskaupravars.org/wp-content/uploads/2026/05/Zakon-o-poreskom-postupku-78-20.pdf | 2026-10-30 |
| RS Statistics Institute, average gross wage 2025 | https://www.rzs.rs.ba/ | 2026-10-30 |
| RS Government, Odluka o najnižoj plati u Republici Srpskoj za 2026. godinu (Sl. glasnik RS 115/25, item 2725) | https://poreskaupravars.org/wp-content/uploads/2026/01/Zakon.pdf | 2026-10-30 |
| Brčko Assembly, Odluka o osnovici i stopi doprinosa za zdravstveno osiguranje, 01-02-167/09 (16 Dec 2009), arts. 3 to 7 | https://skupstinabd.ba/2-registar/ba/Odluke/2009/999.%20odluke%20od%20broja%20100/167.%2018%20redovna%20sj.%20Odluka%20o%20%20osnovici%20i%20stopi%20doprinosa%20za%20zdravstveno%20osiguranje.pdf | 2026-10-30 |
| Brčko Zakon o Poreznoj upravi 11/20, art. 68 (interest; the health decision art. 9 applies this law) | https://skupstinabd.ba/3-zakon/ba/Zakon%20o%20Poreznoj%20upravi%20Brc--ko%20Distrikta%20BiH/011B11-20%20Zakon%20%20o%20poreznoj%20upravi%20Brcko%20distrikta%20BiH.pdf | 2026-10-30 |
| Brčko Zakon o zdravstvenom osiguranju (consolidated 19/20), art. 76 | https://skupstinabd.ba/3-zakon/ba/Zakon%20o%20zdravstvenom%20osiguranju%20Brc--ko%20Distrikta%20BiH/precisceni%20tekst%2007B19-20%20Zakon%20o%20zdravstvenom%20osiguranju.pdf | 2026-10-30 |

Not yet confirmed: the Brčko District pension and unemployment contribution rates (unemployment is set by the Employment Institute board, Employment Law art. 51(2)), the 2026 lowest and highest Brčko health bases, and whether the 2009 Brčko health decision was amended later (a web search found no amendment; the Assembly's decision register could not be searched); whether RS entrepreneurs pay all four RS contributions or only some (art. 22(2) exceptions not fully read) and the rates for pensioner and secondary-occupation entrepreneurs; the RS gazette publication of the 2025 average gross wage (2,349 KM is the RS Statistics Institute figure); the FBiH employer fees on net pay for natural disaster protection and water (other laws, not read); the FBiH rule for entrepreneurs who start or stop mid-month; any RS Contributions Law amendment not listed on the RS Tax Administration page.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-30. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bosnia-social-contributions` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bosnia-social-contributions. If neither is available, confirm every figure against the official source pages cited above before relying on it.