Accountancy in Croatia

>> Employment in Croatia

Social Security and charges for the employer

The Croatian social security system includes regulations covering pension, health care and unemployment insurance.

Social security contributions paid by employer and employee:

Employer Employee
Pension contributions 15%+5%
Health insurance 15%
Special health insurance against work-related accidents 0.5%
Employment contributions 1.7%
Total contributions 17.2% 20%

Employment of foreign personnel

The Law on the Employment of Foreign Nationals regulates the employment of foreigners in Croatia. EU nationals don’t need a visa or a work permit to stay and work in Croatia. Nevertheless, there are still some exceptions – citizens of Austria, Belgium, Cyprus, France, Greece, Germany, Italy, Luxembourg, Malta, the Netherlands, Slovenia, Spain and the UK are treated differently (as of March 2014). Citizens from one of these countries will need a work registration certificate to work for up to 90 days a year. If they want to work more than a work permit is required.

Non-EU nationals need a work and a residence permit. They may be employed in Croatia only if they hold either a business visa or an employment visa, and a work permit. The business visa is the most appropriate working visa for employees of Croatian companies with short-term technical assignments of less than one year’s duration.

If the person intends to act as a company director or a new investor in Croatia, the business visa is necessary, but the work permit is not. A valid employment visa is required by all employees not covered by the business visa.

The application for the employment visa (“Entry visa for the purpose of employment”) can either be made at the consulate or embassy in the current country of residence, or at the Ministry of the Interior in Croatia. Officials at the Ministry of the Interior state that processing times vary from consulate to consulate. It normally takes four to six weeks to receive an employment visa.


Health care insurance in Croatia includes basic, additional and private health care insurance. Basic health care insurance is mandatory and consists of the right to health care and the right to financial benefits, including compensation of salary during sick leave or maternity leave.

Basic health insurance is borne and paid by employers as a contribution of 15% on salary.

Additional and private health care insurances are voluntary insurances with the beneficiary contributing a monthly insurance premium.

Payroll taxes

Employees in Croatia are subject to the Personal Income Tax covered under heading 4.7. Apart from that there are no additional payroll taxes.


Latest version updated 5th April 2019

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Croatian Kuna


$ 50.43