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Contributions in Croatia in 2026 – Complete Guide

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2026, Croatia’s contribution system continues to apply updated social security contribution bases, which determine how payroll contributions are calculated for employees, directors, and other insured persons.
This guide provides a comprehensive overview of contributions in 2026, with practical details for employers, employees, and self-employed individuals.

What Contributions Are and Who Pays Them in 2026

Contributions are mandatory payments from and on wages that fund:

  • pension insurance (first and second pillar)

  • mandatory health insurance

Contributions are paid by:

  • employees (from gross wage)

  • employers (on top of gross wage)

  • directors and board members

  • self-employed persons

Types of Contributions in 2026

🔹 Employee Contributions

These are withheld directly from the employee’s gross wage and include:

  • Pension insurance – Pillar I

  • Pension insurance – Pillar II

🔹 Employer Contributions

Paid by the employer on top of the employee’s gross wage and include:

  • Health insurance

The structure of contribution rates in 2026 remains largely consistent with prior years, but contribution bases have been updated, which directly affects the total amounts paid.

Minimum and Maximum Contribution Bases in 2026

For 2026, Croatian regulations define:

  • minimum monthly contribution bases (for certain categories)

  • maximum contribution bases

These bases are crucial because:

  • contributions must be paid at least on the minimum base

  • no contributions are due above the maximum base

Understanding the correct base ensures compliance and accurate payroll cost planning.

Contributions on Employee Wages in 2026

For regular employment:

  • contributions are calculated on the agreed gross wage

  • but they cannot be lower than the legal minimum base

If the agreed gross wage is lower than the minimum base:

  • contributions are calculated on the minimum base

  • the employer is responsible for paying the difference

Contributions for Directors and Board Members in 2026

Directors and board members in Croatia have a distinct insurance status, which means that higher minimum bases often apply compared to regular employees.

Detailed explanation — including differences based on working time, insurance status, and when a director must personally cover contribution differences — can be found in the specialized guide:

👉 Contribution Bases for Directors in 2026 — What Applies Depending on Insurance Status

This article provides in-depth information on director-specific scenarios in 2026 and is an important complement to this broader guide.

Contributions in Part-Time and Multiple Employment

When a person works:

  • part-time

  • or has multiple sources of insurance

it’s possible that the annual base does not reach the minimum requirement, and the insured person may be responsible for paying the shortfall in contributions.

This commonly occurs for:

  • directors

  • retirees who work

  • individuals with multiple contracts

Contributions for Retirees in 2026

Retirees who work in 2026:

  • may be employed under special conditions

  • but in many cases still must pay contributions

The type of pension and the extent of employment determine whether contributions are due.

Contributions for Foreign Workers and EU Citizens

For foreign workers, it is important to determine:

  • where the person is insured

  • whether they have a valid A1 certificate

  • whether their work is temporary or permanent

If no valid proof of insurance in another country exists:

  • contributions must be paid in Croatia

  • according to Croatian bases for 2026

Common Mistakes in Contribution Calculations

Typical errors include:
❌ using outdated bases
❌ incorrect classification of director status
❌ incorrect part-time contribution calculations
❌ omitting annual review of minimum bases

These mistakes often surface during tax inspections.

Conclusion

Contributions in 2026 are stable in structure, but the bases on which they are calculated are key to determining:

  • labor costs

  • net wages

  • employer obligations

It’s essential to:

  • understand your insurance category

  • apply correct minimum and maximum bases

  • consult specialized guides for specific situations

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Older Contribution Bases for Directors in 2026