Contractor regime + PDDGI XML
Macedonian contractor regime: PIT only (10%), no social contributions. Suitable for short-term project work. PDDGI XML for UJP in one click.
What you get
Contracts
Contractor agreement templates. E-signature.
PIT only (10%)
No 28% social contributions. Clean calculation.
PDDGI XML for UJP
Monthly UJP submission. Same UI as MPIN.
Misclassification warnings
System warns if contractor exceeds 4-month or >50% capacity threshold.
Convert to employee
One-click contractor → employee conversion.
Invoices
Contractor issues; system reviews + pays.
How it works
Add contractor
Tax ID, bank account, project rate.
Sign contract
E-signed. Timestamped. PDF stored in documents.
Monthly processing
Contractor delivers work + invoice. Manager approves.
PDDGI to UJP + pay
XML generated. Payment via bank order.
Frequently asked questions
When should I use contractor vs. employee?
Contractor: short-term project, <4 months, <50% capacity. Employee: ongoing role, >4 months, >50%. Misclassification carries fines under Labor Relations Act Article 13.
What's the PIT rate for contractors?
10% flat on gross fee. No social contributions. No personal allowance (unlike employees).
Foreign contractor?
Yes — non-resident PIT rules apply. Double-tax treaties handled per Macedonia's bilateral agreements.
Other Merot features
Have a question?
Drop us a note — we usually reply within a few business hours.