Social Security

Beneficiaries of social protection are citizens of the Republic of Macedonia who have permanent residence in the Republic of Macedonia and foreigners who have permanent residence regulated in accordance with the law. Mandatory contributions for pension and disability insurance, health insurance, unemployment insurance and additional health insurance in case of accidents at work and work-related injuries are due. The rates for 2013, calculated as a percentage of the gross salaries, are as follows: 7.3% for health insurance, 0.5% for additional health insurance contributions, 18% for the pension and disability fund, and 1.2% for unemployment.

Social contributions are fully borne by the employees while the employer is obliged to deduct and remit the contributions on behalf of the employees. The maximum amount of the insurable income for persons included in the system of mandatory pension insurance is limited to six average monthly salaries in Macedonia, based on the average salary published for 2012 by the State Statistical Office. This threshold for 2013 amounts to MKD 183,570 (approximately EUR 2,985). The minimum amount of insurable income as a base for payment of social security contribution is 50% of the average monthly salary.

List of countries with which Macedonia has signed an agreement on social insurance: Austria, Croatia, Slovenia, Canada, Slovakia, Serbia, Republic of Montenegro, Turkey, Switzerland, Bulgaria, Germany, Bosnia and Herzegovina, Czech Republic, Poland, Romania, Australia, Luxembourg and Belgium. An Agreement has been signed and published but is not yet in force with Denmark. The negotiations on bilateral agreements are under way with Sweden, Norway, Italy, France, England and North Ireland. Finally agreed, but not yet signed, is the text of agreement with Hungary.

In terms of health insurance with Western European countries, social insurance contracts generally are based on the so-called "General insurance", which implies equal health care users of both Contracting States, under the same conditions and the same volume as for domestic users covered by the relevant holder.