2024 Payroll Parameters

2024 PAYROLL PARAMETERS
Minimum Wage01.01.2024 – 30.06.202401.07.2024 – 31.12.2024
Minimum Wage – Monthly Gross20.002,5020.002,50
Minimum Wage – Monthly Net17.002,1217.002,12
Minimum Wage – Daily Gross666,75666,75
Minimum Wage – Hourly Gross88,9088,90
   
   
Minimum Wage – Monthly Gross / Miners40.005,0040.005,00
   
   
Intern Fee /Workplace w/ 20+ Employees5.100,645.100,64
Intern Fee /Workplace w/ less than 20 Employees2.550,322.550,32
Intern Fee / Engineering Student8.501,068.501,06
Apprenticeship Fee5.100,645.100,64
  
SSI Parameters
Minimum SSI Premium Base – Daily666,75666,75
Maximum SSI Premium Base – Daily5.000,635.000,63
Minimum SSI Premium Base – Monthly20.002,5020.002,50
Maximum SSI Premium Base – Monthly150.018,90150.018,90
   
   
SSI Exemption on Child Support Allowance400,05400,05
SSI Exemption on Family Support Allowance2000,252000,25
   
   
Meal Allowance (Cash) / SSI157,69157,69
Meal Allowance (Card) / SSI157,69157,69
   
   
SSI Exemption on Private Health Ins. & Pension6.000,756.000,75
  
Income Tax Parameters
1. Tax Bracket % 150 – 110.0000 – 110.000
2. Tax Bracket % 20110.000 – 230.000110.000 – 230.000
3. Tax Bracket % 27230.000 – 870.000230.000 – 870.000
4. Tax Bracket % 35870.000 – 3.000.000870.000 – 3.000.000
5. Tax Bracket % 403.000.000 +3.000.000 +
   
   
Child Support (0-6 years old) Tax Exemption 380,44453,90
Child Support (6+ years old) Tax Exemption 190,22226,95
Family Support Tax Exemption (For Civil Servants) 1729,462.063,42
   
   
Meal Allowance (Card) Tax Exemption170,00170,00
Transportation Allowance (Card) Tax Exemption88,0088,00
   
   
1. Degree Disability Tax Benefit6.9006.900
2. Degree Disability Tax Benefit4.0004.000
3. Degree Disability Tax Benefit1.7001.700
  
Stamp Tax Parameters
Stamp Tax Rate0,759%0,759%
Meal Allowance Exemption (Cash)170,00170,00
  
Severance Payment Cap 35.058,5841.828,42
  
Allowances
Nursing Allowance 857 857
   
   
Unemployment Allowance / Minimum – Daily Net264,68264,68
Unemployment Allowance / Minimum – Monthly Net7.940,277.940,27
Unemployment Allowance / Maximum – Daily Net529,35529,35
Unemployment Allowance / Maximum – Monthly Net15.880,5415.880,54
   
Medical Leave Allow. Outpatient / Minimum – Daily444,50444,50
Medical Leave Allow. Outpatient / Maximum – Daily3333,753333,75
Medical Leave Allow. Inpatient / Minimum – Daily333,38333,38
Medical Leave Allow. Inpatient / Maximum – Daily2500,312500,31
Half-Time Employment Allowance (Daily/Net)661,69661,69