North Macedonia (MK)
Affordable Balkan EU-candidate country with low flat taxes, mountain and lake lifestyle, growing IT outsourcing, good regional travel, and a bureaucracy that rewards careful paperwork and local-language support.
Social Security in North Macedonia
Benefits, contributions, and how the system works for expats.
North Macedonia has a contribution-funded social insurance system covering pension and disability insurance, health insurance, employment/unemployment insurance, and related benefits. For employees, the employer withholds personal income tax and social contributions through payroll and reports them to the Public Revenue Office. For expats, the practical priority is to obtain the correct personal identification/tax records, check every payslip, and preserve contribution history for residence renewals, healthcare access, pension rights, and later cross-border claims.
Personal Identification Number / tax-social insurance identifier
EMBG / tax registration record
Foreign residents receive local identification records through the residence and registration process. Employers then use those records for payroll, social contributions, health insurance registration, and Public Revenue Office filings. Self-employed people and company directors should confirm registration through their accountant before issuing invoices or taking salary.
- Payroll and monthly social contribution reporting
- Public Revenue Office records
- Health Insurance Fund registration
- Pension and disability insurance records
- Employment Service Agency procedures
- Residence, bank, and notary documentation
Benefits & Support Payments
Public health insurance access
Health Insurance Fund coverage
Access to the public healthcare system for insured employees, registered family members, and other eligible insured categories.
Usually based on employment contributions, self-employment contributions, dependant registration, pensioner status, or another legally insured category.
Employees should be registered by the employer. Dependants and special categories should verify status with the Health Insurance Fund and keep employer/payroll evidence.
Old-age pension
PIOM pension
Contribution-based state pension paid through the Pension and Disability Insurance Fund.
Generally requires insured contribution years and reaching statutory retirement age. Expats should verify whether foreign contribution periods can be totalised under a bilateral agreement.
Apply through the Pension and Disability Insurance Fund with ID, contribution records, employment history, and foreign totalisation documents where relevant.
Unemployment benefit
Employment Service Agency cash benefit
Short-term income support after qualifying insured employment ends.
Requires qualifying employment/contribution history and timely registration with the Employment Service Agency. Resignation, permit loss, or immigration status can affect eligibility.
Register promptly with the Employment Service Agency after job loss and bring termination documents, ID/residence card, bank details, and contribution evidence.
Sick leave compensation
Sick leave benefit
Income protection when illness prevents work, with employer-paid and health-fund rules depending on duration and case.
Requires employment/insurance registration and valid medical documentation from an authorised doctor.
Notify employer immediately, obtain medical certificate, and follow employer/HIF documentation steps.
Maternity and parental-related benefits
Maternity leave and related compensation
Employment-protected leave and compensation for eligible insured parents, with maternity leave being the core benefit.
Requires valid employment/insurance status and medical/birth documentation. Residence and employment status matter for foreign parents.
Coordinate employer, doctor, and Health Insurance Fund documentation before due date.
Work injury and disability protection
Pension and disability insurance protections
Coverage for disability, workplace injury consequences, and survivor-related benefits subject to legal criteria.
Depends on insured status, medical assessment, injury documentation, and contribution history.
Report workplace injuries immediately, obtain medical records, and keep employer incident documentation.
Social assistance and child-related support
Means-tested social protection
Means-tested support for low-income households, children, disability, and vulnerable groups.
Usually restricted by residence status, household income/assets, family composition, and local social-work centre assessment.
Contact the local Centre for Social Work with residence documents, income proof, household documents, and bank records.
Contribution Overview
For 2026, commonly cited employee social contribution rates on gross salary are pension and disability insurance 18.8%, health insurance 7.5%, employment insurance 1.2%, and additional health insurance 0.5%. Employers calculate and withhold contributions and 10% personal income tax through payroll. Always reconcile payslips against your contract and net salary promise.
International Social Security Agreements
North Macedonia has social-security coordination/totalisation arrangements with a number of countries, especially in the region and Europe. These can help avoid double contributions or combine pension periods, but only if the correct certificate and employer setup are used before or during the posting.
Self-employed expats, company directors, remote workers, and people paid from abroad should get accountant advice before assuming they are outside the Macedonian contribution system. Immigration, tax residence, payroll, and health-insurance registration are connected in practice.
Social Security
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