Payroll
Contributions in FBiH 2026 — Rates, Calculation and Employer Obligations
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Lejla Mujić
25. April 2026.
6 min
Current contribution rates for pension, health and unemployment insurance in FBiH.
Contributions are a key item in salary calculation in the Federation of BiH and represent a significant cost for employers.
The total contribution rate from gross salary in FBiH is 31%: pension and disability insurance 17%, health insurance 12.5%, unemployment insurance 1.5%.
Practical example: for a net salary of 1,000 BAM, the gross salary is approximately 1,587 BAM, with salary contributions (31%) amounting to 492 BAM.
ENS d.o.o. takes over the complete payroll calculation, MIP submission and communication with the Tax Administration.
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