The minimum wage in North Macedonia for 2026 is 38,507 denars gross per month (≈ €626), which comes to 26,046 denars net (≈ €424) for a full-time employee. It applies from the salary for March 2026 and stays in force until the next annual decision. Because all social contributions are deducted from the gross salary, a minimum-wage employee costs the employer roughly the gross figure, 38,507 denars (≈ €626) a month.
The 2026 figure at a glance
| Minimum wage 2026 | MKD | EUR (61.5 MKD/EUR) |
|---|---|---|
| Gross per month | 38,507 MKD | ≈ €626 |
| Net per month | 26,046 MKD | ≈ €424 |
| Gross per hour (176-hour month) | ≈ 219 MKD | ≈ €3.6 |
| Employer cost per month | ≈ 38,507 MKD | ≈ €626 |
North Macedonia has no statutory hourly minimum wage; the law sets a monthly gross amount for full-time work (40 hours a week). Payroll normally uses a 176-hour month (22 working days × 8 hours) or the actual working days of the month, so the hourly equivalent of 38,507 denars is about 219 denars gross (≈ €3.6), or roughly 148 denars net (≈ €2.4). Part-time employees receive a proportional share of the monthly amount.
When it applies and how it is set
The minimum wage is set once a year by the Government, on the proposal of the Ministry of Labour and Social Policy, under the Law on Minimum Wage. The decision is published in the Official Gazette (for 2026: Сл. весник 63/2026) and applies from the salary for March, which most employers pay in April. In other words, the January and February salaries are still paid at the previous year's minimum.
That March-to-February cycle matters when you budget: a payroll plan for a calendar year contains two minimum-wage levels, and the new figure is typically known only a few weeks before it takes effect. The 2027 amount has not been announced yet.
The trend: 2025 vs 2026
| March 2025 | March 2026 | Change | |
|---|---|---|---|
| Gross | 34,272 MKD (≈ €557) | 38,507 MKD (≈ €626) | +4,235 MKD |
| Net | 22,567 MKD (≈ €367) | 26,046 MKD (≈ €424) | +3,479 MKD |
The 2026 decision raised the gross minimum wage by 4,235 denars, an increase of roughly 12% in one year. Employers whose pay grades start at the minimum wage should expect a similar adjustment window every March and plan the annexes to employment contracts accordingly.
How gross becomes net
The gross-to-net mechanics are the same for every salary in the country, and they explain why net is about two thirds of gross at the minimum-wage level:
- Social contributions, 28% of gross, are deducted from the gross salary: pension and disability insurance 19.9%, health insurance 7.5%, unemployment insurance 0.5% and an additional health contribution for injury at work and occupational disease 0.1% (rates in force from the July 2026 payroll).
- Personal income tax, flat 10%, is charged on gross minus contributions minus the monthly personal allowance of 10,932 denars (2026 value, indexed every January).
- Whatever remains is the net salary paid to the employee.
For the minimum wage:
| Step | MKD | EUR |
|---|---|---|
| Gross salary | 38,507 MKD | ≈ €626 |
| Social contributions (28%) | −10,782 MKD | ≈ €175 |
| Personal allowance | −10,932 MKD | ≈ €178 |
| Taxable base | 16,793 MKD | ≈ €273 |
| Income tax (10%) | −1,679 MKD | ≈ €27 |
| Net salary | 26,046 MKD | ≈ €424 |
What an employee really costs the employer
Foreign employers used to a separate employer-side contribution layer, as in most EU countries, often overestimate Macedonian payroll costs. In North Macedonia all four contributions sit inside the gross salary, and there is no additional employer contribution on top of it. The total cost of a minimum-wage employee is therefore approximately the gross salary: 38,507 denars (≈ €626) a month, before any allowances.
What does come on top is not a tax but a set of obligations from the law and the collective agreements: paid annual leave (at least 20 working days a year), the annual leave allowance (регрес, at least 40% of the average net salary under the private-sector collective agreement), seniority pay of 0.5% of the base salary for each year of service, the first 30 days of any sick leave paid by the employer, and supplements for overtime and night work (+35% each) and for Sunday and holiday work (+50%). Budget for those separately.
Minimum, average and a €1,000 net target
| Salary level | Gross | Net | Employer cost |
|---|---|---|---|
| Minimum wage 2026 | 38,507 MKD (≈ €626) | 26,046 MKD (≈ €424) | ≈ 38,507 MKD (≈ €626) |
| Average salary, June 2026 (DZS) | 72,785 MKD (≈ €1,183) | 48,381 MKD (≈ €787) | ≈ 72,785 MKD (≈ €1,183) |
| €1,000 net target (approx.) | ≈ 93,200 MKD (≈ €1,515) | ≈ 61,500 MKD (€1,000) | ≈ 93,200 MKD (≈ €1,515) |
The average row uses the figures published by the State Statistical Office (DZS) for June 2026, the latest month available. The €1,000 row is computed backwards from a net target of 61,500 denars with the 2026 rates and allowance; it is approximate and rounded to the nearest hundred denars. For an exact figure, and for any other amount, use the salary calculator, which works in both directions.
FAQ
What is the minimum wage in North Macedonia in euros? About €626 gross and €424 net per month in 2026, at the practically fixed rate of 61.5 denars per euro. The legal amount is set in denars: 38,507 MKD gross.
Is there an hourly minimum wage? No. The law sets a monthly gross amount for full-time work. On a standard 176-hour month, 38,507 denars works out to about 219 denars (≈ €3.6) per hour gross.
From which month does the 2026 minimum wage apply? From the salary for March 2026. The January and February 2026 salaries were still paid at the 2025 minimum of 34,272 denars gross.
Does the employer pay anything on top of the gross salary? There are no employer-side contributions. Social contributions (28%) and income tax (10%) are all deducted from the gross amount, so the cost of employment is approximately the gross salary.
When will the 2027 minimum wage be known? The 2027 amount has not been announced. It is set every year in February or March and applies from the March salary.
Payroll at the minimum wage and above
Merot HRS runs payroll for companies in North Macedonia: minimum-wage checks, gross-to-net calculation with the current contribution rates and allowance, and the monthly МПИН filing to the tax authority. Merot also helps foreign employers run compliant payroll in North Macedonia. If you are integrating payroll into your own systems, see the North Macedonia payroll API; the Macedonian source article for this post is Минимална плата 2026, and product details are at Merot HRS payroll.
Sources
- Law on Minimum Wage and the Government decision on the minimum wage for 2026 (Сл. весник 63/2026)
- Law on Mandatory Social Insurance Contributions, contribution rates from the July 2026 payroll (Сл. весник 148/2026)
- Law on Personal Income Tax (personal allowance for 2026)
- Labour Relations Act (ЗРО) and the General Collective Agreement for the private sector (annual leave, регрес, seniority pay, supplements)
- State Statistical Office of North Macedonia, average salary for June 2026: https://www.stat.mk
- Public Revenue Office (УЈП): https://ujp.gov.mk
- Ministry of Labour and Social Policy (МТСП): https://www.mtsp.gov.mk