The smallest amount for K-15 this year is 16.000 denars, and it starts from the first of July

Money pay royalties k15 / Photo: Sloboden Pechat / Dragan Mitreski

Companies get the green light from July 1 to pay K-15 for 2024, and employers are legally obligated to pay it by December 31. The smallest amount that should be deposited in the accounts is about 16.000 denars, which is the mandatory 40 percent of the last average three-month net salary in Macedonia - 39.771 statistical average for the period January-March of this year.

If the companies pay it later than July 1, the amount can be higher, because it is determined according to the basis that is valid on the day of the decision on payment. The only condition for the employee to receive a refund is to be employed by the company for at least 6 months and, of course, to be duly registered for fixed or indefinite working hours. In order to attract new, but also to keep existing employees, some companies have already boasted that they will pay K-15 up to 40.000 denars!

The legislator foresees a fine of up to 4.000 euros, of which from 2.000 to 3.000 euros are for the company and from 500 to 1.000 euros for the responsible person in it, if the recourse is not paid. Employers can face up to a year in jail if they pay the money, and then ask the workers to pay back part or all of it. The State Labor Inspectorate supervises the implementation of the compensation payment process, after receiving a report or on its own initiative at random. Otherwise, employers who have experienced operational difficulties can go below the guaranteed minimum of 40 percent.

It was the provision that the company was financially unstable that was the target of frequent criticism in the past years, both from the State Labor Inspectorate and from the SSM, which has so far failed to get employers to change it. All the more so that this does not even say that the company should be in the red, but only talks about "operational difficulties", which is a very broad and stretchable term.

Since last year in July, with the new General Collective Agreement for the public sector 2, the right to annual leave as a general category in the amount of MKD 10.000 has become mandatory for all public sector employers. Specifically, for the first time in two decades, the teachers also received a refund. Earlier reports said that in 2000, education employees received the last amount of K-15, but instead of money it was paid in boxes of cheese, olives or salami. Apart from the teachers, last year the bodies of the state and local government and another state body established in accordance with the Constitution and law, as well as the institutions of science, health, culture, labor, social protection and child protection, sports, as well as other activities, received a rebate last year. of public interest determined by law, and organized as an agency, fund, public institution and public enterprise founded by the Republic or by a municipality, from the city of Skopje, as well as from a municipality in the city of Skopje.

- Non-payment is not an option, and there is no justification for non-compliance with the Collective Agreement - decided by the SSM. Courts act on lawsuits filed by their members, and there are judgments in their favor. Despite the high fines, last year more than 3.000 appeals were registered to the SSM for the violated right to annual leave.

Almost 40 percent of companies have not paid K-15 for 2022

According to the data from the State Statistics Office, there are about 70.000 active companies in the country, and according to the IRS, only 2022 companies paid annual leave in 42.720!

In 2021, the highest paid compensation was in the amount of 33.780 euros. After these startling numbers, payments of 5.040 euros, 4.878 euros, 3.024 euros and 2.926 euros followed. These sums of K-15 were paid in the following activities: freight road transport, market research and public opinion polling, accounting, bookkeeping and auditing work and tax consulting, computer programming, retail trade of flower seedlings, the analysis of the "Money" portal revealed. for 2022.

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