We are going to repeal the upper limit for the mandated employee benefits, with the aim to remove the tax burden on the salaries.
At the moment, due to the upper limit for the mandated employee benefits, for the employee who has 600 thousand denars monthly gross salary the sum of the tax and the mandated benefits is 17% of the gross salary, whereas for the employee with the guaranteed minimum gross salary (14.114 denars) this sum represents 32% of the gross salary. This is not righteous!
[Source: SDSM’s 2016 election programme “Plan for life in Macedonia” (page 48)]
SDSM’s December 2016 snap parliamentary elections programme, “Plan for life in Macedonia” promised the repeal of the maximum upper limit for the mandated employee benefits. This election promise by the social-democrats, outlined in the “Righteous tax system” section (page 48), which is also contained in the 2017-2020 government work programme (page 2), is partially fulfilled.
According to the press release of the government’s Media center, in the 39th session that took place on 17 November 2017, the government made a decision on
rectification of the maximum monthly basis for calculating and paying the mandated employee benefits of a single tax payer for calculating and paying the dues.
Meaning, the maximum upper limit for paying the employee benefits was not repealed as promised in the election programme and in the 2017-2020 government work programme, but instead it was amended. Moreover, according to the media outlets, the highest maximum basis for calculating the mandated employee benefits will be increased from 12 to 16 average gross salaries as of January 2018. In other words, that would be the upper limit, while when it comes to monthly gross salaries higher than that amount, regardless the amount in question, the employee benefits will be paid to the level of 16 average gross salaries. Therefore, we deem this promise as partially fulfilled.
In addition, the last data of the State Statistical Office (20 October 2017), referring to August 2017, show that the average monthly gross salary was 33.675 denars. The highest basis for calculating the mandated employee benefits is 12 x 33.675 = 404.100 denars (approximately 6,750 euros, one euro – 61.5 denars), and as of the next year, the highest basis would be 16 x 33.675 = 538.000 denars (approximately 8,760 euros).
- SDSM’s election programme: План за живот во Македонија (стр.48) [Accessed on: 21 November 2017]
- Предлог-програма за работа на Владата 2017-2020 (page 2) [Accessed on: 21 November 2017]
- Government of the Republic of Macedonia, official website (17 November 2017): Од 39-тата седница на владата на РМ: Одлука за прераспределба на средства помеѓу буџетските корисници на централната власт и помеѓу фондовите [Accessed on: 21 November 2017]
- Time.mk (18 November 2017): Повисоки придонеси за граѓаните со високи плати [Accessed on: 21 November 2017]
- State Statistical Office (20 October 2017): Просечна месечна исплатена бруто-плата по вработен, август 2017 г. [Accessed on: 21 November 2017]
Assessed by: Olivera Vojnovska