Payroll
Payroll in the Balkans means six different tax regimes, four different filing systems, and at least two languages of paperwork per country. We've built an internal payroll engine that handles all six countries for our own employees, and we sell that capacity to companies that need the same coverage without the headcount cost. You can use this even if you don't use our EOR — many clients have a local entity but want to outsource the monthly payroll grind.
Concrete deliverables
- Monthly gross-to-net calculation per employee: PIT withholding (10% MK, 0–22% XK progressive, 0–23% AL progressive, 10% RS flat, 10% BG flat, 9–15% ME progressive), social contributions (28% MK, 5+10% XK, ~16.7% AL employer, 20.4% RS employer, 18.92% BG employer, 21.5% ME employer), employee-side contributions, allowances, and overtime.
- Country-specific statutory filings: MPIN to UJP (MK), PDDGI for contractors (MK), monthly statements to ATK (XK), monthly social/tax filings to TKKK (AL), PPP-PD to Tax Administration (RS), Декларация-1 to NRA (BG), monthly IOPPD to Tax Authority (ME).
- Payslips generated in local language and delivered to each employee on the same date every month (15th by default — Macedonian/regional norm).
- Bank-payment file in local format (MK NLB/Komercijalna/Stopanska, XK ProCredit/Raiffeisen, AL Raiffeisen/BKT, etc.) — your CFO uploads to your bank, payment runs same day.
- Annual reports: M1/M2 (MK), employee tax certificates per country, year-end reconciliations.
- Sick leave + maternity/paternity calculation: when state insurance kicks in, what you keep paying, when reimbursement comes back. We handle the paperwork.
- DDV/VAT-related payroll items where relevant (food vouchers, transport allowance, mobile phone reimbursement) — taxed correctly per country.
How it works
Onboarding (1 week)
We import your existing employee master file, set up tax registrations (or verify yours), match each employee to their country tax code.
Monthly cycle (between the 25th and 15th)
By 25th: send variable inputs (overtime, bonuses, leave taken). 27th: we send draft payroll for sign-off. 28th: filings prepared. 1st: filings submitted. 15th: payslips out, bank file generated.
Year-end (annual)
Annual reports, employee tax certificates, balance reconciliations. Done by 31 January for the prior year.
Audit support
Tax inspections happen. We respond to inspector questions and provide the supporting payroll calc + payment evidence on your behalf.
How we charge
Payroll — by country
north macedonia
Local taxes, statutory leave, salary ranges.
View →kosovo
Local taxes, statutory leave, salary ranges.
View →albania
Local taxes, statutory leave, salary ranges.
View →serbia
Local taxes, statutory leave, salary ranges.
View →bulgaria
Local taxes, statutory leave, salary ranges.
View →montenegro
Local taxes, statutory leave, salary ranges.
View →Hiring for which role?
FAQ — Payroll
Can I run payroll through Merot if my entity is in only one country?
Yes. Many of our payroll-only clients are MK or XK companies who outsource just to us. We'll work as your external payroll provider under your existing tax registrations.
What if I'm using Deel / Remote / Native Teams already?
If you're happy and they're delivering, stay. If you're frustrated by escalation latency or limited country coverage, we're worth a quote — most of our migrations from those vendors come from the support-quality gap, not the cost.
Do you handle equity / RSU / option exercises in payroll?
Yes. Each Balkan country treats option exercises differently (some at exercise, some at vest, some at sale). We'll model the tax consequences before any grant or exercise so there's no surprise PIT bill.
What about contractors (not employees)?
We handle MK PDDGI for contractors and equivalent filings in other countries. Contractors-only payroll is cheaper ($15/month per contractor). We'll also flag if a contractor relationship looks like misclassification before you get audited.
Can the employee see their payslip and tax history online?
Yes. Each employee gets a self-serve portal at hrs.merot.com (white-labelable) with payslip history, leave balance, and downloadable tax certificates.
What's your SLA for payroll questions?
Same-business-day reply for client questions, 4-hour reply during the payroll-run window (28th–15th). Direct WhatsApp/Slack to a named payroll specialist; no anonymous tickets.
Book a call about Payroll
Free 30-minute call. Quote + plan in 24 hours.