Croatia Tax

Social security contributions are payable on realised income or on an estimated basis, depending on the status that an individual has in the social security system as well as other relevant circumstances. Employees are required to pay contributions for pension insurance while employers must calculate and withhold employees’ contributions from their gross salaries.

Pension insurance consists of:

• Pillar 1: compulsory pension insurance for old age based on the generation solidarity which is 15% of the gross salary.
• Pillar 2: compulsory pension insurance for old age based on capitalised savings which is 5% of the gross salary.
• Pillar 3: voluntary pension insurance based on individual capitalised savings.