Employment taxes

• Income tax is 10%, but your employer handles all taxes and social contributions to your salary, so there is no paperwork or stress.
• Work hours are standard: 8 hours a day, 5 days a week, Monday–Friday.
• Overtime pays well: 135% for extra or night hours, 150% for weekends/holidays, but it can go up to 250% in some specific cases. Contact us for detailed information. 

Leave policy

• You get at least 20 working days of paid vacation. 
• About 12 public holidays, from Orthodox Easter to Independence Day.
• Sick leave is covered by both the company and the State, allowing you to rest and recover.
• Maternity leave is 9 months for one baby and 15 months for multiple children, and paid by the Health Insurance Fund. Dads get 2 days off, but you can also decide to split the parental leave. 

Employment termination

• Termination rules: Ending a job in North Macedonia isn’t something you can do at-will. Terminations need a reason and must follow the rules.
  Termination can happen: 
• Voluntarily by the employee 
• By mutual agreement 
• By the employer (during probation, poor performance, disciplinary, role no longer needed, or contract ends)
• Notice period: Minimum 30 days, up to 90 if agreed.
• Severance: Required for redundancies; the amount depends on the years worked, ranging from 1 to 7 months’ net salary.

Hiring & Contracts

• Types of contracts: Full-time indefinite contracts, fixed-term, for a specific task or timeline, part-time: If you’re working half of the standard working hours.
• A contract must be in writing and include: name of the employee and the employer, job title, salary, working hours, place of work, start date, and length of employment, vacations and absences, job description, probation period (if any), obligations of the employer, rights and obligations of the employee, termination conditions.
• The probation period is not mandatory. It can vary from a minimum of 30 days to a maximum of 120 days.

Payroll & salary payments

• Minimum wage is MKD 22,567 net or MKD 33,352 gross/month. But most skilled roles pay above that.
• Salaries are paid monthly, usually by the 15th of the following month.
• Payments are made in Macedonian Denars (MKD) to a local bank account.
• You’ll receive a payslip that shows taxes, contributions, and your net pay. Super transparent.
• A holiday bonus (regress) is mandatory if an employee has worked at least six months with the company in a calendar year and usually paid around July or December.

Benefits

• Paid time off: You get at least 20 days of paid vacation, plus sick leave and parental leave. And don’t forget, public holidays are also paid.
• Social security: North Macedonia’s got you back with health insurance, pension, and unemployment coverage. Plus, you’re covered with overtime pay, probation periods, and severance pay if needed.
• Extra perks: Not mandatory, but some employers offer even more perks, like private health insurance, gym memberships, flexible hours, pension contributions, meal vouchers, transport, and even English classes (because yes, locals are constantly leveling up).
• Health insurance: If you’re employed, you’re automatically covered by the public health system. This includes basic medical care, hospital visits, and prescription medications. If you’re a freelancer, you need to register and pay contributions on your own.
• Retirement plans: North Macedonia’s public pension system is funded through social security contributions from both employers and employees. Retirement age? 64 for men and 62 for women. Employees can retire earlier (at 59 for men and 57 for women) if they’ve contributed to the pension system for at least 15 years. However, early retirement means a reduced pension based on the number of years you’ve worked and contributed.

Monthly living costs (Skopje Edition) 

Let’s break it down if you’re thinking of setting up life here: 

• Rent (1-bed apartment in city center): €250–€400
• Utilities & Internet: €100–€130
• Groceries: €150–€200
• Transportation (monthly pass): €20
• Coffee: €1.50
• Beer: €2
• Eating out: €5–€10 per meal

How to get a local ID number (EMBG)

• Required for residents and workers
• Employees get it through their employer or immigration office
• Remote workers should register through the Ministry of Interior
• It’s used for literally everything: taxes, healthcare, banks, and signing contracts
• Once you have it, you’re officially in the system

Social security registration

• Done by the employer on your behalf
• You’re covered for health, pension, disability, and unemployment
• Freelancers register themselves through the Public Revenue Office
• Once you're registered, you’ll get access to public healthcare and start building your pension

Banking & salary payments

• Open a local bank account with your local ID number
• Salary payments must go through a local Macedonian bank. Most popular banks: NLB, Komercijalna, Halkbank, Sparkasse
• Online banking is widely used and works well, and it’s available in English in most cases

Housing & rental process 

• Most apartments are furnished, modern, and centrally located
• A 1-month deposit is the standard
• Leases are often 1-year, but flexible
• Tenant rights? You can’t just be kicked out; landlords have to give proper notice (1-3 months usually)

Driving & public transportation 

• Skopje has a bus network with contactless cards and monthly passes (~€20)
• Taxis are affordable
• You can drive with your foreign license for up to 6 months
• For fun: trains and buses can take you across the country for a few euros

Emergency & important contacts

• Police: 192
• Ambulance: 194
• Fire: 193
• Ministry of Interior: moi.gov.mk
• Tax Office (PRO): ujp.gov.mk

Work permits & visa requirements

• EU citizens: no visa for 90 days, but you’ll need a residence permit to stay longer
• Non-EU citizens: need a work + residence permit; your employer should handle this
• Remote workers: apply for a temporary residence permit
• Allow 6–8 weeks for processing

Swapp agency can help you with Work Permit Services. Contact us for an offer.

Business culture & work norms

• Hierarchy matters a bit, but relationships matter more
• There’s a mix of formal and relaxed, you’ll figure it out quickly
• Most people speak English at work, especially in tech and international companies
• And yes, coffee breaks are real. Like, daily rituals.