Professional service
Payroll processing and employee benefits in Sarajevo
Let us take care of the entire payroll process. ENS d.o.o. ensures accurate calculation of taxes and contributions for each employee, with timely JIOPPD form submission.
Quick answer
What is included in payroll processing? Payroll processing includes: gross and net salary calculation, income tax calculation (10%), PIO/MIO contributions (17% employee + 6% employer), health insurance (12.5% + 4%) and unemployment contributions (1.5% + 0.5%). ENS prepares payslips and the JIOPPD form for all employees.
What does our payroll service include?
Monthly gross and net payroll
Accurate calculation of each employee's salary with all statutory deductions and allowances.
Income tax calculation (10%)
Precise income tax deduction in accordance with the FBiH Income Tax Law.
PIO/MIO and health contributions
Complete pension, health and unemployment insurance contributions.
JIOPPD form preparation
Monthly report for the FBiH Tax Administration with data on all employees, salaries and contributions.
Payslips for employees
Individual payslips for each employee with a clear breakdown of deductions.
Benefits and bonus calculation
Sick leave, annual leave, holiday pay, meal allowance, transport and other benefits in accordance with the law.
Who is the payroll service for?
- Companies with 1 to 50+ employees
- Sole traders and LLCs that employ workers
- Companies that want to outsource HR/payroll
- Newly established companies taking on their first employees
- Entrepreneurs who want to reduce administrative burden
Frequently asked questions about payroll
What are the legal contribution rates for employees in FBiH?
Employee: PIO/MIO 17%, health 12.5%, unemployment 1.5% = total 31% of gross salary. Employer: PIO/MIO 6%, health 4%, unemployment 0.5% = 10.5% on gross salary.
When must the JIOPPD form be filed?
The JIOPPD is submitted electronically to the FBiH Tax Administration by the date of salary payment at the latest. Late filing results in financial penalties.
What is the minimum wage in FBiH?
The minimum gross wage in FBiH for 2025 is 1,000 BAM. Always verify the current Government of FBiH decision.
Can ENS calculate salaries for foreign nationals?
Yes, we calculate salaries for employees with residency and work permits in BiH, with all the specifics relating to status issues.
Other ENS d.o.o. services
Let us handle your payroll
Schedule a free consultation and get a quote tailored to your needs.