Salary Calculation & IOPPD in Montenegro
Step-by-step guide to monthly payroll calculation in Montenegro. Gross-to-net with pension 10%, no health contribution, municipal surtax, IOPPD return.
Procedure
Gross salary is the contractually agreed amount. This includes all salary supplements (overtime, night work, holiday work) if applicable.
Calculator
Calculate your obligations
Calculation example (gross €1,500, Podgorica)
| Item | Amount |
|---|---|
| Gross salary | €1,500.00 |
| Employee pension (10%) | €150.00 |
| Employee unemployment (0.5%) | €7.50 |
| Total employee contributions | €157.50 |
| Tax: 9% on €300 (700 → 1,000) | €27.00 |
| Tax: 15% on €500 (above 1,000) | €75.00 |
| Total tax | €102.00 |
| Net salary (gross − contribs − tax) | €1,240.50 |
| --- | --- |
| Surtax 15% (Podgorica, paid by employer) | €15.30 |
| Employer unemployment (0.5%) | €7.50 |
| Labour Fund (0.2%) | €3.00 |
| PKCG (0.27%) | €4.05 |
| SSSCG (0.2%) | €3.00 |
| Total employer cost | €1,532.85 |
Additional notes
The minimum wage is set by Government decision. All contributions and taxes are calculated on the minimum wage using the same procedure.
For questions and support: IRMS portal (https://irms.tax.gov.me/public/), email [email protected], tel. 19707.
Required Documents
- IOPPD form (monthly consolidated return)
- Employment contract
- Working time records
- Pay slip for the employee
Legal Basis
Competent Institutions
- Tax Administration of Montenegro
IOPPD filing and collection
- eUprava
Electronic IOPPD filing
Related guides
Social Contributions in Montenegro
Pension 10%, health abolished, unemployment 0.5% — Oct 2024 reform
Employee Registration with Tax Authority
Registering employees, IOPPD form, social insurance, Pension Fund
Income Tax in Montenegro
Rates 0/9/15% + municipal surtax 10-15%, €700 deduction, 10.5% contributions