Country Hiring Guide

Discover & Hire Top Talents in North Macedonia

Everything you need to know about the country's employment laws, culture, and workforce insights.

Capital

Skopje UTC+1 to UTC+2

Economic Hubs

Skopje, Bitola

Currency

Denar (MKD)

Languages

Macedonian, Albanian, English

Payroll

monthly

Employer Tax

0.00%

Workforce Insights

Talent Landscape in North Macedonia

North Macedonia has an estimated labor force of about 787,000 (2025), with talent demand concentrated in automotive components, information technology, manufacturing, BPO and construction. International employers are most likely to find relevant candidate pools for Manufacturing Engineering, Software & BPO, and Quality Assurance. The market is compact, so targeted hiring and regional talent mobility are important for scarce specialist roles.

Major Economic Hubs

Skopje, Bitola

Skills In-Demand

Manufacturing Engineering

Working Culture

Relationship Building and Formal Seniority

In North Macedonia, personal trust and introductions can play a strong role in business. Formal respect for senior leaders remains important.

Direct Discussion with Private Sensitivity

Conversation can be open and expressive, but public criticism of an individual may damage cooperation.

Community Context and Inclusive Team Management

North Macedonian workplaces can reflect different community, regional and organisational traditions. Managers should use neutral policies, consult local teams and avoid assumptions about employees' backgrounds.

Average Salary

Job Title	Avg Monthly Salary (MKD)
Accounting & Finance
Administrative Executive, Junior (1-3 years)	47,200 MKD	S$64,192
Administrative Executive, Mid (3-5 years)	62,900 MKD	S$85,544
Book Keeper, Junior (1-3 years)	42,400 MKD	S$57,664
Book Keeper, Mid (3-5 years)	57,500 MKD	S$78,200
Finance Executive, Junior (1-3 years)	54,500 MKD	S$74,120
Finance Executive, Mid (3-5 years)	71,400 MKD	S$97,104
Creatives
Graphic Designer, Junior (1-3 years)	54,500 MKD	S$74,120
Graphic Designer, Mid (3-5 years)	78,700 MKD	S$107,032
UI/UX Designer, Junior (1-3 years)	57,500 MKD	S$78,200
UI/UX Designer, Mid (3-5 years)	99,800 MKD	S$135,728
Data Analytics
Data Analyst, Junior (1-3 years)	78,700 MKD	S$107,032
Data Analyst, Mid (3-5 years)	102,900 MKD	S$139,944
Data Engineering
Data Engineer, Junior (1-3 years)	78,700 MKD	S$107,032
Data Engineer, Mid (3-5 years)	127,100 MKD	S$172,856
AI & Machine Learning
Data Scientist, Junior (1-3 years)	78,700 MKD	S$107,032
Data Scientist, Mid (3-5 years)	105,900 MKD	S$144,024
Machine Learning Engineer, Junior (1-3 years)	66,600 MKD	S$90,576
Machine Learning Engineer, Mid (3-5 years)	99,800 MKD	S$135,728
Digital Marketing
Content Marketing, Junior (1-3 years)	63,500 MKD	S$86,360
Content Marketing, Mid (3-5 years)	93,800 MKD	S$127,568
Digital Marketing, Junior (1-3 years)	63,500 MKD	S$86,360
Digital Marketing, Mid (3-5 years)	93,800 MKD	S$127,568
Growth Marketing, Junior (1-3 years)	66,600 MKD	S$90,576
Growth Marketing, Mid (3-5 years)	99,800 MKD	S$135,728
Software Development
Backend Developer, Junior (1-3 years)	81,700 MKD	S$111,112
Backend Developer, Mid (3-5 years)	121,000 MKD	S$164,560

Job Title	Avg Monthly Salary (MKD)
DevOps
DevOps Engineer, Junior (1-3 years)	78,700 MKD	S$107,032
DevOps Engineer, Mid (3-5 years)	105,900 MKD	S$144,024
Site Reliability Engineer, Junior (1-3 years)	78,700 MKD	S$107,032
Site Reliability Engineer, Mid (3-5 years)	111,900 MKD	S$152,184
Customer Support
Customer Service Officer, Junior (1-3 years)	39,300 MKD	S$53,448
Customer Service Officer, Mid (3-5 years)	51,400 MKD	S$69,904
Customer Experience
Customer Success Manager, Junior (1-3 years)	57,500 MKD	S$78,200
Customer Success Manager, Mid (3-5 years)	81,700 MKD	S$111,112
HR Operations
HR Executive, Junior (1-3 years)	51,400 MKD	S$69,904
HR Executive, Mid (3-5 years)	69,600 MKD	S$94,656
FinTech
Blockchain Developer, Junior (1-3 years)	63,500 MKD	S$86,360
Blockchain Developer, Mid (3-5 years)	93,800 MKD	S$127,568
Payments Engineer, Junior (1-3 years)	63,500 MKD	S$86,360
Payments Engineer, Mid (3-5 years)	84,700 MKD	S$115,192
Cloud Computing
Cloud Engineer, Junior (1-3 years)	72,600 MKD	S$98,736
Cloud Engineer, Mid (3-5 years)	105,900 MKD	S$144,024

Hiring Guide

Hiring Guide in North Macedonia

This guide highlights the fundamental rules employers must know to hire compliantly, covering pay structures, leave policies, termination procedures, and compliance requirements.

For details, browse the topics through the tabs below.

Payroll in North Macedonia

Payroll Cycle

Salary is commonly paid on the last working day of the month.

Minimum Wage

A statutory national minimum wage applies.

Overtime Pay

- Generally 40 hours per week. - Overtime is generally limited to 8 hours per week and 190 hours per year, subject to exceptions.

- North Macedonia: Overtime Pay = Ordinary Hourly Rate plus the applicable statutory premium for every overtime hour. - Premiums stated for this country: 35%.

Bonus

13th Month

North Macedonia does not have a conventional universal 13th salary, but the General Collective Agreement creates an annual leave allowance known as K 15 for covered employees.

Private sector K 15: at least 40% of the published calculation base under the General Collective Agreement. Public sector rules may use a different percentage and base. The amount can be reduced only under the conditions and procedure allowed by the applicable collective agreement.

A covered employee generally becomes eligible after at least 6 months of continuous work with the same employer during the calendar year. Private sector payment is normally made between 1 July and 31 December. Public sector coverage and amount follow the applicable public sector collective agreement.

Employees Benefits

Types of Benefit	Details
Mandatory
Pension and disability, health and unemployment insurance contributions	Employers in North Macedonia must apply the contribution and registration rules for Pension and disability, health and unemployment insurance contributions. Payroll should separately identify the employer funded amount and any employee deduction, use the statutory contribution wage or ceiling, and retain evidence of enrolment. The exact branches covered are those listed in the scheme, which can include retirement, health, unemployment or employment injury protection.
Work injury protection under Pension and disability, health and unemployment insurance contributions	North Macedonia requires employers to protect employees against accidents and occupational disease through the work injury component of Pension and disability, health and unemployment insurance contributions or a legally approved policy. The obligation includes premium or levy payment, accident reporting and cooperation with medical or disability assessments. Coverage is not replaced by a private medical plan.
Statutory termination or end of service entitlement in North Macedonia	North Macedonia does not treat every separation identically. The final settlement must be calculated using the employee’s contract type, completed service and reason for termination, including statutory notice, accrued leave and any legally required severance or end of service award. Collective agreements may provide a more favourable formula.
Public healthcare or mandatory medical coverage in North Macedonia	Health protection in North Macedonia is delivered through the medical or sickness branch of Pension and disability, health and unemployment insurance contributions. Employers must register employees who meet the scheme’s coverage tests and remit the required payroll contribution on the prescribed wage base. The programme commonly provides medical treatment and cash sickness or maternity benefits, while eligibility for dependants, expatriates and higher earners follows the local institution’s rules.
Optional
Supplementary private medical insurance in North Macedonia	Private medical insurance in North Macedonia should be designed around the gaps left by Pension and disability, health and unemployment insurance contributions. Employers commonly add faster outpatient access, private hospital treatment, dental, optical, mental health and dependant cover. The policy remains optional unless a visa, emirate, collective agreement or sector rule makes insurance compulsory, and any taxable benefit treatment should be processed through payroll.
Performance or profit sharing bonus in North Macedonia	A performance or profit sharing bonus in North Macedonia is optional unless promised by contract, collective agreement or an established plan. The rules should specify the performance period, measurable targets, proration for joiners and leavers, and treatment during protected leave. Payroll must apply local income tax and social contribution rules to the payment.
Meal, commuting and business travel support in North Macedonia	Meal, commuting and business travel support in North Macedonia should be split between fixed cash allowances and reimbursements supported by receipts. That distinction determines whether the amount is taxable salary, exempt expense repayment or part of the contribution wage. The policy should state limits, eligible journeys and the treatment of remote work.
Housing, relocation and remote work support in North Macedonia	Housing, relocation and remote work support in North Macedonia is normally contractual rather than statutory. The policy should identify covered costs, taxable benefit treatment, repayment conditions for early departure and whether the support is temporary or continues throughout the assignment.

Taxes

Country Tax

North Macedonia's country tax is known as Value-Added Tax (VAT) 18%

Individual Tax

Tax Component	Contribution Rate (%)	Details
Income Tax Structure
Resident Tax Rates	10% flat rate	North Macedonia generally applies a 10% flat rate to taxable employment income, subject to statutory exemptions, payroll withholding rules, and treaty relief where relevant.
Taxable Income Adjustments
Main Deductions and Allowances	See details	For 2024, the annual personal exemption equals MKD114,480.
Income Tax Structure
Non-Resident Employment Income	10% flat rate	Nonresident North Macedonia sourced employment income is generally taxed at the flat 10% rate.
Taxable & Exempt Components
Bonuses and Cash Allowances	Generally taxable at marginal employment rate	In North Macedonia, cash salary, commissions, performance bonuses, and recurring cash allowances are generally taxable employment income and subject to payroll withholding at the applicable marginal rate unless a specific statutory exemption applies.
Benefits in Kind	Taxable value at marginal rate where applicable	In North Macedonia, employer provided housing, vehicles, meals, insurance, equity, and other noncash benefits may be taxable under local valuation rules. Business reimbursements and de minimis exemptions require local support.

More Countries

Explore hiring in other countries

Indonesia

CapitalJakarta

Employers Tax10.24% – 11.74%

Employers Tax13.95% – 14.95%

Employers Tax7.75% – 17.25%

Australia

CapitalCanberra

Employers Tax12.00% + variable

Bahrain

CapitalManama

Employers Tax7.20% – 18.00%

Bangladesh

CapitalDhaka

Employers TaxVariable

Brunei

CapitalBandar Seri Begawan

Employers Tax8.50% – 10.50% or BND 57.50

Employers Tax5.00% + variable

India

CapitalNew Delhi

Employers Tax15.75% + variable

Israel

CapitalJerusalem

Employers Tax17.01% – 20.10%

Japan

CapitalTokyo

Employers Tax16.46% – 25.21%

Employers Tax17.50% – 22.50%

Kuwait

CapitalKuwait City

Employers Tax0.00% – 11.50%

Employers Tax12.50% – 14.50%

Nepal

CapitalKathmandu

Employers Tax20.00% or scheme specific

New Zealand

CapitalWellington

Employers Tax3.50% + variable

Employers Tax11.00% + variable

Employers Tax0.00% – 14.00%

Employers Tax10.53% – 29.12%

Sri Lanka

CapitalSri Jayawardenepura Kotte

Employers Tax15.00%

Thailand

CapitalBangkok

Employers Tax5.20% – 6.00%

Employers Tax12.00% – 25.00%

Employers Tax16.40% – 19.40%

Botswana

CapitalGaborone

Employers TaxVariable

Employers Tax13.95% – 17.20%

Chad

CapitalN'Djamena

Employers Tax16.50%

Democratic Republic of the Congo

CapitalKinshasa

Employers Tax14.20% – 16.20%

Employers Tax5.00% + variable

Ivory Coast (Côte d’Ivoire)

CapitalYamoussoukro

Employers Tax15.45% – 18.45%

Kenya

CapitalNairobi

Employers Tax7.50% + variable

Lesotho

CapitalMaseru

Employers Tax1.00% + variable

Employers Tax10.00% + variable

Mali

CapitalBamako

Employers Tax17.90% – 20.90%

Employers Tax0.90% + variable

Employers Tax19.40% – 23.40%

Employers Tax2.00% + variable

Employers TaxAt least 22.50%

Employers Tax6.50% + variable

Zimbabwe

CapitalHarare

Employers Tax5.50% + variable

Employers Tax25.00% + variable

Bosnia and Herzegovina

CapitalSarajevo

Employers Tax0.00% – 6.00%

Bulgaria

CapitalSofia

Employers Tax18.92% – 19.62%

Employers Tax15.40% + variable

Employers TaxFixed amounts + variable

Employers Tax19.32% – 20.24% + variable

France

CapitalParis

Employers Tax25.00% – 45.00%

Employers Tax21.20% + variable

Employers TaxAt least 17.95%

Ireland

CapitalDublin

Employers Tax9.00% – 11.25%

Employers Tax7.20% + variable

Employers TaxAt least 12.57%

Employers TaxAt least 6.10% + variable

Norway

CapitalOslo

Employers Tax2.00% – 16.10% + variable

Poland

CapitalWarsaw

Employers Tax20.98% – 23.64%

Employers Tax2.25% – 10.25%

Employers Tax30.65% + variable

Employers Tax7.40% – 9.90% + variable

Ukraine

CapitalKyiv

Employers Tax8.41% – 22.00%

United Kingdom

CapitalLondon

Employers Tax18.00% – 18.50% + 15.00% on taxable benefits

Argentina

CapitalBuenos Aires

Employers Tax24.00% – 26.40% + variable

Employers Tax31.70% – 39.30%

Canada

CapitalOttawa

Employers Tax8.12% – 12.23% + variable

Chile

CapitalSantiago

Employers Tax5.87% – 6.47% + variable

Colombia

CapitalBogotá

Employers Tax30.02% – 36.46%

Costa Rica

CapitalSan José

Employers Tax26.83% + variable

Employers Tax11.15% + variable

CapitalGuatemala City

Employers Tax17.25% – 43.48% + 20.40% of UMA

Nicaragua

CapitalManagua

Employers Tax23.50% – 24.50%

Panama

CapitalPanama City

Employers Tax14.31% – 19.42%

Employers Tax9.75% + variable

Suriname

CapitalParamaribo

Employers Tax15.15% + variable

Trinidad and Tobago

CapitalPort of Spain

Employers TaxApproximately 8.80% + variable

United States

CapitalWashington, D.C.

Employers Tax8.25% + variable

Uruguay

CapitalMontevideo

Employers Tax12.60% + variable

Saudi Arabia

CapitalRiyadh

Employers Tax2.00% – 12.25%

United Arab Emirates

CapitalAbu Dhabi

Employers Tax0.00% – 15.00% + variable GCC rate

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