Gross-net salary calculator for Bosnia

How salary is calculated in FBiH

net = gross × 0.69 − 10% × (gross × 0.69 − 300)

In the Federation of BiH, employee contributions come out of gross first: pension 17%, health 12.5% and unemployment 1.5% — 31% in total. The basic personal allowance of 300 KM per month is then deducted, and 10% income tax applies to the remaining base.

On top of gross, the employer pays another 5% in contributions (pension 2.5%, health 2%, unemployment 0.5%). This was reduced from 10.5% to 5% on July 1, 2025 (Official Gazette of FBiH 33/2025) — many older calculators still use the old rate.

How salary is calculated in Republika Srpska

net = gross × 0.69 − 8% × (gross × 0.69 − 1,000)

Republika Srpska uses a gross-salary system: all contributions (pension 18.5%, health 10.2%, child protection 1.7%, unemployment 0.6% — 31% total) are paid out of gross, and the employer pays nothing extra, so the total employer cost equals the gross salary.

Income tax is 8%, with a basic personal allowance of 1,000 KM per month — a salary whose post-contribution base is below 1,000 KM pays no income tax.

Example: gross 2,000 KM

FBiH: contributions 620 KM, base 1,380 − 300 = 1,080 KM, tax 108 KM → net 1,272 KM; the employer's total cost is 2,100 KM. RS: contributions 620 KM, base 1,380 − 1,000 = 380 KM, tax 30.40 KM → net 1,349.60 KM; employer cost 2,000 KM. The same gross yields a higher net in RS due to the lower tax rate and higher allowance.

Brčko District

Brčko District has a distinct system in which the employee chooses an entity pension fund, so the calculation depends on that choice. We will add a Brčko option once its rules are verified from the district's official sources — until then it is deliberately absent, because we never publish unverified rates.