Einstellen nach Land

Einstellen in Nordmazedonien ohne eigene Gesellschaft

North Macedonia is Merot's home market and the deepest talent pool we hire from. Skopje hosts a concentrated software, BPO, and customer-service workforce; English fluency is high in tech roles, and the EUR-pegged Denar (MKD) keeps cost predictable. Most of our team — and our subsidiary MEROT DOOEL Skopje — is based here.

Termin vereinbaren Gehälter & Daten
Hauptstadt
Skopje
Währung
MKD · EUR (contract-side)
Zeitzone
Europe/Skopje (CET, UTC+1)
Bevölkerung
2.06M
Englisch
EF EPI 2024: High proficiency band
IT-Arbeitskräfte
~30,000 IT professionals (MASIT estimate)
EU-Status
EU candidate (since 2005); accession negotiations open
Arbeitsrecht

Arbeitsrecht in Nordmazedonien

Arbeitswoche
40 hours across 5 working days. Daily working time may not exceed 10 hours; overtime is capped at 8 hours per week and 190 hours per year (Labor Relations Act, Articles 116–119).
Probezeit
Up to 6 months for indefinite contracts. During probation either party may terminate with 7 days notice (Labor Relations Act, Article 60).
Mindesturlaub
Minimum 20 working days per leave year (1 July → 30 June). Duration rises with tenure, working conditions, age, and any Collective Agreement provisions (Labor Relations Act, Article 137; Merot's standard contract Article 14). Pro-rated 2 days per worked month for partial years.
Krankengeld
First 30 days of temporary incapacity are paid at full salary by the employer. From day 31 onwards the Health Insurance Fund (FZO) covers the salary compensation (Merot standard contract Article 19; CMS Expert Guide on MK Labour Law).
Feiertage
12+ statutory days observed by all employees, plus religion-specific days (Catholic Easter, Vlach Day, Bosniak Day, Albanian Alphabet Day, Turkish Language Day, Eid al-Adha) granted to employees of the relevant declared faith (Holidays Act of the Republic of North Macedonia).
Kündigungsfrist
1 month written notice for indefinite contracts from either side (Merot standard contract Article 25). Termination without notice is permitted for cause (e.g., 3 consecutive unjustified absences, gross misconduct, theft, sick-leave abuse, alcohol/drugs at work — Article 26).
Abfindung
For redundancy, the statutory minimum is 1 month's base salary per started 5 years of continuous service, capped at the equivalent of 6 monthly salaries (Labor Relations Act, Article 81). Termination for cause carries no severance entitlement.
Lohn & Steuern

So funktioniert der Lohn

Lohnsteuer
PIT is a flat 10% on the tax base. Tax base = gross salary − employee social contributions − monthly personal allowance of 10,932 MKD. Computed monthly with no progressive bracket (Personal Income Tax Law).
Sozialbeiträge — Arbeitgeber
Macedonia is gross-first: the employer commits to the gross salary and all mandatory contributions are deducted FROM the gross — there is no employer-side surcharge on top of gross. Aggregate employee social = 28% of gross: Pension 18.8% + Health 7.5% + Disability 0.5% + Employment 1.2%. (Source: Merot's production payroll engine + Compulsory Social Insurance Contributions Law.)
Sozialbeiträge — Arbeitnehmer
All 28% of social contributions come out of the employee's gross — see employer row above. The employer's true cost equals the gross figure. Contribution base capped at 16× the average national salary (currently 69,141 MKD reference).

Contractor regime (договор за дело): only PIT applies, no social contributions. Suitable for short-term, project-based work; not for ongoing core roles (misclassification risk under Labor Relations Act, Article 13). Statutory minimum monthly salary as of March 2026: 36,037 MKD gross / 26,046 MKD net (Min. Economy & Labour decree, indexed annually each March).

Gehälter

Durchschnittliche Bruttogehälter — Nordmazedonien

Monatliche Bruttobeträge in Landeswährung. Tatsächliche Arbeitgeberkosten = Brutto + Arbeitgeber-Sozialbeiträge.

RolleSpanne (brutto)
Software Engineer (mid)60,000 – 110,000 MKD
Software Engineer (senior)110,000 – 180,000 MKD
Sales Development Rep (SDR)35,000 – 60,000 MKD
Account Manager45,000 – 90,000 MKD
Customer Support Agent (EN)36,037 – 55,000 MKD
Accountant40,000 – 75,000 MKD
Graphic / UX Designer40,000 – 85,000 MKD
Virtual Assistant (EN)36,037 – 50,000 MKD
Vergleich

Eigene Gesellschaft vs. Merot EOR

Eigene GesellschaftMerot EOR
Einrichtung3–6 Monate5 Werktage
Lokaler AnwaltErforderlichNicht erforderlich
Lokaler BuchhalterErforderlich (€500–1.500/Mo)Inklusive
ComplianceIhreUnsere
Büro + ITSie organisierenOptional inklusive
Ausstieg3–6 Monate + Gebühren30 Tage
Feiertage

Gesetzliche Feiertage in Nordmazedonien

Jan 1
New Year's Day
Jan 7
Orthodox Christmas Day
Jan 8
Day off for Orthodox Christmas
Apr-May
Orthodox Good Friday (movable)
Apr-May
Orthodox Easter Day (movable)
Apr-May
Orthodox Easter Monday (movable)
May 1
International Labour Day
May 24
Saints Cyril and Methodius Day
Aug 2
Republic Day (Ilinden)
Sep 8
Independence Day
Oct 11
Day of the People's Uprising
Oct 23
Day of the Macedonian Revolutionary Struggle
Dec 8
Saint Kliment of Ohrid Day
Variable
Eid al-Fitr (1 day, movable)
FAQ

Häufige Fragen — Nordmazedonien

Do I need to set up a Macedonian entity to hire here?

No. Through Merot's local subsidiary (MEROT DOOEL Skopje) we employ your team under a compliant Macedonian contract on your behalf. You retain operational direction; we own the legal employer relationship.

What's the minimum gross salary I can offer?

As of March 2026 the statutory monthly minimum is 36,037 MKD gross (~€586) / 26,046 MKD net. Indexed annually by ministerial decree each March. For competitive engineering or sales roles you'll generally pay several multiples of that — see the salary table above.

How does the gross-to-net math work for an employee?

Macedonia is gross-first. From the gross salary we deduct: 18.8% pension + 7.5% health + 0.5% disability + 1.2% unemployment = 28% of gross. Then PIT at 10% flat on (gross − contributions − 10,932 MKD personal allowance). The remainder is the net the employee receives. Employer cost = the gross figure (no employer-side surcharge).

How long is paid sick leave covered by the employer?

The first 30 days of temporary incapacity are paid at full salary by the employer. From day 31 onwards the Health Insurance Fund (FZO) covers the salary compensation. Employees are required to notify the employer within 24 hours of taking sick leave.

What's the notice period for termination?

Indefinite contracts: 1 month written notice from either side (Merot standard contract Article 25). Probation periods (up to 6 months): 7 days. Termination for cause (gross misconduct, theft, sick-leave abuse, alcohol/drugs at work) is permitted without notice.

Who handles MPIN, PDDGI and other tax filings?

Merot handles all monthly filings to UJP — MPIN for employees, PDDGI for contractors, plus quarterly and annual statements. You receive a monthly invoice with everything itemised; we handle the bureaucracy.

How do I pay a contractor vs. an employee?

Macedonia recognises a contractor regime (договор за дело) where only PIT applies — no social contributions. Suitable for short-term, project-based work. For ongoing core roles the employee structure is the safer (and legally required) choice; misclassification carries fines under Labor Relations Act Article 13.

How long does it take to hire someone in Macedonia through Merot?

Typical end-to-end is 14–28 days from brief to start date. Sourcing + screening: ~3 days for shortlist. Interviews: 1–2 weeks. Offer + contract: 2–3 days. Equipment + first day: 5 days.

Do you supply equipment?

Yes — laptop, monitor, peripherals, software licences. We source locally where possible and ship within 5 business days of contract signature. Hardware is included in the EOR fee or billed at cost; you choose.

What about IP, NDA, and source code?

Standard EOR contracts include IP assignment to the client and NDAs. Both are enforceable under Macedonian law and baked into the employment agreement at hire time so you're protected from day one.

Quellen

Wo diese Daten verifiziert wurden

Kontakt

Diese Woche in Nordmazedonien einstellen

30-Minuten-Beratung kostenlos.