Employee Registration with Tax Authority
Procedure for registering a new employee with the Tax Authority and Pension Fund. IOPPD filing, social insurance, required documentation.
Procedure
The employer and employee sign an employment contract specifying the job description, gross salary, working hours, and other conditions. The contract must be concluded before work begins.
The contract must comply with the Labour Law.
Required Documents
- Employment contract
- Employee ID card (copy)
- Company TIN
- IOPPD form
- Social insurance registration
Competent Institutions
- Tax Administration of Montenegro
Employee registration, tax and contributions filing
- Pension Fund (Fond PIO)
Pension and disability insurance
- eUprava
Electronic filing
Employee contributions
| Type | Rate |
|---|---|
| Pension (PIO) | 10% |
| Unemployment | 0.5% |
| Health | 0% (abolished) |
| Total | 10.5% |
Employer contributions
| Type | Rate |
|---|---|
| Unemployment | 0.5% |
Additional notes
The employee must be registered before starting work. Penalties for unregistered workers are substantial.
IOPPD is filed monthly, by the 15th of the month for the previous month.
For questions and support: IRMS portal (https://irms.tax.gov.me/public/), email [email protected], tel. 19707.