Employee Registration with Tax Authority
https://eporezi.me/en/vodici/prijava-radnika
Procedure for registering a new employee with the Tax Authority and Pension Fund. IOPPD filing, social insurance, required documentation.
Key facts
- Registration is free of charge; it usually takes 1–3 days.
- The employee must be registered BEFORE starting work — fines are steep.
- The employer registers both with the Tax Administration and the Pension Fund.
- The first IOPPD filing is due by the 15th of the month for the prior month.
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.
The employer electronically submits a new employee registration to the Tax Authority via the eUprava portal or e-Tax system. The registration includes the employee's personal data, company TIN, and job details.
The employer registers the employee with the Pension and Disability Insurance Fund (PIO). This ensures the employee accrues pension rights from the first day of work.
Upon payment of the first salary, the employer files the IOPPD form (Unified Tax and Contributions Return) with the gross salary breakdown, contributions, and income tax.
IOPPD is submitted electronically via the Tax Authority e-Tax system.
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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.
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