GROSS SALARY
GROSS WAGE is composed of:
1. BASIC SALARY - determined in accordance with the work contract and job requirements (vocational training, acquired skills, complexity and responsibility). Each company should develop systematization of workplaces and determine the coefficient of complexity of the workplace. The basic salary is determined so that the coefficient of complexity of the workplace is multiplied by the amount of the minimum gross salary prescribed by the Law. The basic salary for full-time work cannot be lower than the minimum wage stipulated by the Law and Collective Agreement.
2. WORKING SUCCESS - is assessed according to the host relationship, quality and scope of work performance, creativity and inventiveness, productivity, economy, savings in the process of work, efficiency and use of working space and time and other measures. Each company should develop criteria for determining the work performance with which the employee is informed before starting to work. The performance evaluation is carried by the person who conducts and organizes the work process.
3. ACCESSORIES - work experience, working in shifts, part-time work, work in adverse conditions, working nights, work on duty, extended work, weekend work and holidays.
Basic salary increases by hour at least for:
- overtime = 35%
- work at night = 35%
- work in 3 shifts = 5%
- work on weekend= 50%
- work on holidays = 50%
- work in non-working days determined by law = 50%
Basic salary increases by 0.5% for each year of service.
4. PERSONAL TAX - according to the Personal Income Tax Law.
5. CONTRIBUTIONS - according to the Law on Contributions from Compulsory Social Insurance.
6. COSTS - concerning the payment of salaries are borne by the employer.
SALARY FEE
The employer is obliged to pay compensation for the salary in full in the following cases of absence from work of the employee:
- use of annual leave, based on a decision taken by the employer
- use of an extra rest, based on a decision taken by the employer
- education, based on a decision made by the employer
- holidays determined by law
- use of vacant days, based on a decision taken by the employer
- time of notice, based on a decision taken by the employer
- reasons made by the employer and decision made by him.
The employer is obliged to pay partial salary compensation in the following cases of absence from work of the employee:
- due to illness or injury for a duration of up to 15 days, on the basis of an appropriate document,
- due to violation and over 30 days, if the employer's fault is established
- due to force majeure, half the salary is paid in the amount of his average salary in the last 12 months, if he did not receive a salary during that period, the lowest salary is paid
- due to termination of the work process for business reasons, 70% of the salary is paid for the period of up to 3 months in the current year
REMUNERATION OF RELATED COSTS
The employee is entitled to reimbursement of work-related costs for:
- daily expenses for business trip to the country = 8% of the base
- daily expenses for a business trip abroad = in accordance with the Decree on the administrative bodies
- field accessory = depending on the conditions provided for field work
- using a private car for business trips = 30% of the price per liter of fuel per mile
- separated life from the family = 60% of the base
- holiday restitution = 40% of the base, provided that the employee has worked for at least 6 months in the calendar year with the same employer
- death of the worker = 3 bases
- Death of a family member of a worker who lives in the same family unit = 2 bases
- severance pay when retired = 2 bases
- jubilee awards = 1 basis for at least 10 years work with the same employer
- organized transport by the employer to and from the workplace = in the amount of the real costs in the public transport
- organized nutrition by the employer during work = up to 20% of the average net salary per worker paid in the previous year.
- The basis for calculation of fees is the average monthly net salary per employee in the Republic of Macedonia paid in the last 3 months.
TRAINEE
A trainee employee is entitled to a salary of a minimum of 70% of the basic salary at the workplace for which he is trained.
SYSTEMATIZATION OF WORKPLACES UNDER THE COLLECTIVE AGREEMENT
GROUP
|
TYPE OF WORK
|
COEFFICIENT OF COMPLEXITY
|
1
|
Simple, repetitive and varied things
|
1.00
|
2
|
Less complex, repetitive and varied things
|
1.20
|
3
|
Complex, varied, repetitive and occasional appearance of new things
|
1.30
|
4
|
More complex, diverse things that require autonomy and initiative
|
1.50
|
5
|
More complex, varied things that require great autonomy and initiative
|
1.70
|
6
|
Significantly complex things that require independence and initiative
|
1.90
|
7
|
Vary complex things that require great autonomy, creativity and initiative
|
2.30
|
8
|
Very complex things that require great autonomy, creativity, initiative and specialization
|
2.70
|
9
|
The most complex, specialized, creative and independent work
|
3.00
|
By collective agreement or by an employer's act, other complexity groups can be identified, as well as higher degrees of complexity for typical jobs.
By collective agreement or the act of the employer assigns the works to certain degrees of complexity.