CONTRIBUTIONS
You are working only in your "obrt": After opening a trade you are required to register in the pension and health insurance system, after which you become liable to pay contributions for pension and basic healthcare.
You have "obrt" while being employed somewhere else: In this case you do not pay your contributions in the same amount as in the first case. For more about this, read in the section Trade as secondary income.
What are you paying?
Pension contribution I. pillar
Pension contribution II. pillar
Health insurance contribution
1. How much you pay (when you work only in your "obrt"?)
| Contribution type | Rate | Monthly amount in HRK | Annual amount in HRK |
|---|---|---|---|
| Contribution for pension I. pillar | 15% | 572,22 | 6 866,64 |
| Contribution for pension II. pillar | 5% | 190,74 | 2 288,88 |
| Contribution for healthcare | 16,5% | 629,44 | 7 553,28 |
| TOTAL | 1 392,40 | 16 708,8 |
Contributions are paid by the 15th of the month for the previous month , for example contributions for January are paid until February 15th. So, you pay contributions on a monthly basis and the amount of contributions which you pay does not depend on how much you earn through trade throughout the year. As long as you earn less than HRK 300,000.00 per year, the amounts remain same.
2. How do I pay?
Pension I. pillar
| Payer model | 99 |
| Call to payer number | you can leave blank |
| IBAN (bank) number | HR1210010051863000160 |
| Recipient's model | HR68 |
| Recipient's number reference | 8214-OIB of the trade |
| Amount | 550,86 kn |
| Purpose code | GOVT |
| Purpose of payment | Pension I pillar payment |
|---|
Pension II pillar
| Payer Model | 99 |
| Call number | you can leave blank |
| IBAN for payment | HR7610010051700036001 |
| Recipient's model | HR68 |
| Recipient's number reference | 2046-OIB of the trade |
| Amount | 183.62 |
| Purpose code | GOVT |
| Purpose of payment | Pension II pillar payment |
|---|
Zdravstveno osiguranje
| Payer Model | 99 |
| Call number | you can leave blank |
| IBAN for payment | HR6510010051550100001 |
| Recipient's model | HR68 |
| Recipient number reference | 8478-OIB OIB of the trade |
| Amount | 605.95 kn |
| Purpose code | GOVT |
| Purpose of payment | Payment of health insurance. |
|---|
Payment details are always the same. The only thing that can change is the amount of the contribution, because it can happen that you do not pay for a month (because you forgot or were illiquid), so the Tax Administration will charge interest, which will increase your original amount. You may also happen to pay more than you should which means you can pay less next time. You can track how much you owe or have subscribed on your tax accounting card. More about how to read the tax-accounting card below.
3. Tax-accounting card
You can view the status of your tax liabilities on the tax accounting card. You can access your tax accounting card via the e-Citizens system. By entering the system, you choose eTax which brings you to the basic interface. The tax accounting card is located on the left side of the page (picture below).
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Click on the tax-accounting card
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Click on the Show
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Click on the debt (in the red)
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Click on Generiraj
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Pay per the payment slip (you can use the bar code)
