Contribution Bases for Directors in 2026

As of 1 January 2026, new minimum contribution bases apply for the calculation of social security contributions for management board members and executive directors. The level of obligations primarily depends on whether the director is employed by the company, works full-time or part-time, is a pensioner, or comes from the EU or a third country.

Director Employed Full-Time

For directors employed by the company on a full-time basis, the following applies:

• Minimum monthly contribution base: €1,295.45
• Contributions are calculated through salary (dependent employment)
• Contributions are a cost of the company

If the agreed gross salary exceeds €1,295.45, contributions are paid on the actual salary, without any additional adjustments.

Director Employed Part-Time

For directors employed part-time (e.g. 20 hours per week):

• Contributions are calculated proportionally to working hours during the year
• At year-end, the Tax Administration carries out an annual reconciliation
• If the total annual contribution base does not reach €15,545.40, the director must personally pay the difference in contributions

This is important because the company pays contributions from the salary, but the difference up to the minimum annual base is borne by the director personally.

Director – Pensioner

Pensioners who perform the function of a director:

• Must be insured on the basis of membership in the management board
• Pay contributions on the full prescribed contribution base
• Exceptions apply to pensioners who work 4 hours per day or receive a disability pension while employed, as they are already insured on another basis

In practice, this means that most pensioner-directors are required to pay contributions independently.

Director from the EU or a Third Country Employed by the Company

For directors from the EU or abroad, the following rules apply:

• The contribution base is the same as for domestic directors: €1,295.45 per month
• For third-country nationals, a residence and work permit is required

Director from the EU or a Third Country Not Employed in Croatia

For directors from the EU or a third country who are not employed in Croatia, the following applies:

• If they have a valid A1 certificate confirming social insurance coverage in another Member State, they are not required to pay contributions in Croatia
• If they do not have a valid A1 certificate or proof of insurance in another country, they must be insured in Croatia; in that case, the obligation to pay contributions is borne by the director personally, in accordance with a decision issued by the Tax Administration

Without proof of insurance in the home country, contributions must be paid in Croatia, regardless of citizenship.

In 2026, the key figures for directors are €1,295.45 per month or €15,545.40 per year.

Part-time work, pensioner status, or residence abroad do not exclude the obligation to pay contributions; they only determine who pays them and when.

Timely verification of a director’s status can prevent subsequent tax assessments and additional charges.