Payroll

Average salary in North Macedonia 2026: monthly net and gross, in MKD and EUR

Average salary in North Macedonia 2026: monthly net and gross, in MKD and EUR

The average monthly salary in North Macedonia was 48,381 denars net (≈ €787) and 72,785 denars gross (≈ €1,183) in June 2026, the latest month published by the State Statistical Office (DZS). Over the last ten months the average net salary has moved between 45,466 denars (September 2025) and 49,544 denars (May 2026). Because employers in North Macedonia pay no contributions on top of the gross salary, the gross figure is also a fair proxy for the average cost of an employee.

Average salary by month: September 2025 to June 2026

Month Net salary Net (EUR) Gross salary Gross (EUR)
Sep 2025 45,466 MKD ≈ €739 68,392 MKD ≈ €1,112
Oct 2025 45,943 MKD ≈ €747 69,089 MKD ≈ €1,123
Nov 2025 45,961 MKD ≈ €747 69,141 MKD ≈ €1,124
Dec 2025 46,889 MKD ≈ €762 70,520 MKD ≈ €1,147
Jan 2026 46,617 MKD ≈ €758 70,066 MKD ≈ €1,139
Feb 2026 46,159 MKD ≈ €751 69,371 MKD ≈ €1,128
Mar 2026 48,433 MKD ≈ €788 72,818 MKD ≈ €1,184
Apr 2026 48,779 MKD ≈ €793 73,366 MKD ≈ €1,193
May 2026 49,544 MKD ≈ €806 74,482 MKD ≈ €1,211
Jun 2026 48,381 MKD ≈ €787 72,785 MKD ≈ €1,183

Source: DZS, average monthly paid net and gross salary per employee. Euro amounts at 61.5 MKD/EUR, rounded to whole euros.

Two things stand out. The step up in March 2026 coincides with the new minimum wage (38,507 denars gross from the March salary), which lifts the bottom of the pay distribution. And the average moves from month to month: one-off payments such as the annual leave allowance and bonuses push individual months up or down, so a single month is a weak basis for a salary offer. Use the latest three months, which is also what several payroll rules do (see below).

Net vs gross: what the two figures mean here

In North Macedonia the gross salary already contains everything the state takes:

  • social contributions of 28% (pension and disability 19.9%, health 7.5%, unemployment 0.5%, injury-at-work health contribution 0.1%, rates from the July 2026 payroll), deducted from gross;
  • personal income tax at a flat 10%, charged on gross minus contributions minus the personal allowance of 10,932 denars per month (2026).

There is no separate employer contribution layer, so employer cost ≈ gross salary. The published net average is what employees actually receive; the gross average is roughly what employers pay. Note that the DZS figures are statistical averages across all employees and do not reconcile exactly through the formula above. For a precise gross-to-net conversion of a specific salary use the salary calculator.

Average vs minimum wage

June 2026 Gross Net
Average salary (DZS) 72,785 MKD (≈ €1,183) 48,381 MKD (≈ €787)
Minimum wage 2026 38,507 MKD (≈ €626) 26,046 MKD (≈ €424)

The minimum wage is just over half of the average, a useful reference when you set a pay grade: a salary at the national average is roughly double the legal floor. Details on the minimum wage, its hourly equivalent and the annual adjustment are in North Macedonia minimum wage 2026.

Which sectors pay above and below the average

DZS also publishes the average by economic activity. Without quoting sector figures here (they change every month), the pattern is stable: information and communication technology, financial services and energy sit well above the national average, while textiles and clothing, hospitality and agriculture sit below it. For a specific sector, take the latest DZS release at https://www.stat.mk rather than the national figure.

How the average feeds into payroll rules

The average salary is not just a statistic; several payroll rules reference it directly.

Rule How the average is used With the current figures
Maximum contribution base 16 × the average gross salary 16 × 69,141 = 1,106,256 MKD (≈ €17,988) per month for 2026
Minimum contribution base At least half of the average gross salary for full-time work Rule only; confirm the current amount with your accountant
Annual leave allowance (регрес, K-15) At least 40% of the average net salary of the last three published months (private-sector collective agreement) (48,779 + 49,544 + 48,381) / 3 = 48,901 MKD → 40% = 19,560 MKD (≈ €318)
Severance floor for redundancy The employee's average net salary of the last six months, but not less than 50% of the national average net salary of the month before termination Half of the June 2026 figure ≈ 24,190 MKD (≈ €393)

The regres example is the minimum if the decision to pay is taken after the June figure was published; if you pay it in December, the base is the last three months published at that time. In the same way, the severance floor moves with every DZS release, so the month of termination matters.

When the figures are published

DZS publishes each month's average salary roughly two months after the reference month. The June 2026 figure is the latest available at the time of writing; the July 2026 figure is due in late September 2026. Payroll teams that use the average for regres, severance or the contribution cap should check the release calendar rather than assume the figure from a previous decision still applies.

FAQ

What is the average salary in North Macedonia in euros? About €787 net and €1,183 gross per month (June 2026), converting at 61.5 denars per euro.

Is the average salary quoted net or gross? DZS publishes both. Job ads and everyday conversation in North Macedonia usually quote the net amount; employment contracts and payroll work with gross.

How much does an employee at the average salary cost the employer? Approximately the gross salary, 72,785 denars (≈ €1,183) a month, because there are no employer-side contributions. Add paid leave, the annual leave allowance and the other entitlements described above.

How much has the average salary risen? Between September 2025 and June 2026 the average net salary rose from 45,466 to 48,381 denars, and the average gross salary from 68,392 to 72,785 denars.

Where is the official data? On the DZS website, https://www.stat.mk, in the monthly release on average paid salaries per employee.

Payroll that follows the statistics

Merot HRS runs payroll for companies in North Macedonia, with the contribution cap, minimum base, regres and severance rules updated as the DZS figures change. Merot also helps foreign employers run compliant payroll in North Macedonia. If you are comparing the country with its neighbours before hiring, start with Hiring in the Balkans 2026; product details are at Merot HRS payroll.

Sources

  • State Statistical Office (Државен завод за статистика), monthly release on the average paid net and gross salary per employee: https://www.stat.mk
  • Law on Mandatory Social Insurance Contributions (contribution base limits; rates from July 2026, Сл. весник 148/2026)
  • Law on Personal Income Tax (personal allowance for 2026)
  • Labour Relations Act (ЗРО), severance
  • General Collective Agreement for the private sector (ОКД), annual leave allowance
  • Government decision on the minimum wage for 2026 (Сл. весник 63/2026)

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