Новиот систем на бруто плати во република Македонија и неговите можни импликации врз животниот стандард
The new system of gross wages in the Republic of Macedonia and its possible implications for the living standard

Summary/Abstract: The difference between gross wages (or employers’ labour costs) and net take-home wage for employees is sum of the personal income tax and all social security contributions, minus the cash benefits (defined as percentage of labour costs). Generally, changes in gross wages are limited value presented as percentage points as a positive or a negative rate. Larger changes generally have one of the following three causes: changes in national tax, compulsory social security contributions and benefit legislation; divergences between the change in earnings and the changes to the structural parameters of the tax system and; changes in countries reporting practices In the case of Macedonia, the proposed legislative changes will be effected by the decrease of the gross wages. The suggested modifications are in: legislation of social security contributions and; benefit legislation. The reduction of labour costs is identified in the rates of social security contributions and will be caused by changes to the pension security contributions and health security contributions. Compulsory social security contributions will be paid by employers on behalf of the employees to general government under the effective control of the government. Contributions will be levied on gross earnings and will be earmarked to provide social security benefits. In the case of Macedonia, it is applicable the system of standard tax reliefs. The standard tax reliefs are reliefs which are unrelated to actual expenditures incurred by the taxpayer and are automatically available to all taxpayers who satisfy the eligibility rules specified in the legislation. The increased value of these standard tax reliefs by the government also will cause the reduction in gross wages, particularly the wages which are on the lower level.

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