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Country hiring guide

Hiring in North Macedonia ๐Ÿ‡ฒ๐Ÿ‡ฐ

10% flat tax; competitive-cost workforce in manufacturing and IT. Employer on-costs run ~0% (employee-funded) on top of gross salary. Here is what to know before your first North Macedonia hire.

Calculate a North Macedonia hire โ†’
Capital citySkopje
CurrencyMacedonian denar (MKD)
LanguagesMacedonian, Albanian
Population~1.8 million
Payroll frequencyMonthly; 13th salary not mandatory
VAT standard rate18% (DDV)
Employer burden*~0% (employee-funded) of gross
TGTC flat EOR fee$699/mo ยท Tier C
Overview

Employing in North Macedonia

Employment in North Macedonia runs under its national labour code, which sets the floor for wages, working hours, leave, and notice. Here are the essentials before you make an offer.

Minimum wage

  • MKD 27,500/month gross (2025), ~โ‚ฌ447

Payroll cycle & extra pay

  • Monthly; taxes due by 10th of following month
  • No mandatory 13th salary

Public holidays

  • ~11 public holidays per year

Onboarding & probation

  • Probation max 4 months
Employer costs

What you pay on top of salary

Employer on-costs in North Macedonia run ~0% (employee-funded) of gross salary. No separate employer contributions; ~28% withheld from employee gross by employer.

Employer contribution*Rate
Pension & disability18.8%
Health insurance7.5%
Employment insurance1.2%
Additional health0.5%

Passed through at cost

These statutory costs are paid at cost on top of TGTC's flat $699/mo fee, so you always see the real employer cost, not a marked-up percentage.

Employee-side taxes

Employees pay their own income tax and social-security share, withheld at source. Under an EOR, TGTC runs that payroll withholding for you.

Types of leave

Statutory leave in North Macedonia

Annual leave

  • Minimum 20 working days; up to 26 with tenure

Maternity & parental leave

  • 9 months (15 for multiples) at 100%, fund-paid

Sick leave

  • First ~30 days by employer; then health fund

Other leave

  • Paid leave for marriage, birth, bereavement
Employment termination

Ending employment in North Macedonia

Notice

  • Minimum 1 month, up to 3 months

Severance

  • Redundancy: 1-7 net salaries by tenure

Probation

  • 3 days' notice during probation

Contractor risk

  • Misclassification triggers back contributions and penalties

*All figures are estimates from public sources (2025-26), pending ops verification - same basis as the EOR cost calculator. Not tax or legal advice.

Hire in North Macedonia without setting up an entity

TGTC employs your hire in North Macedonia on a compliant local contract, runs payroll and benefits, and passes statutory costs through at cost. One invoice, flat $699 per month.

Get a North Macedonia quote