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contributions Tag

Law firm Vaić & Dvorničić Ltd. > Posts tagged "contributions"

The right to exemption from the payment of the base contributions to salary

As of January 1, 2025, the new Contributions Act entered into force, resulting in changes to the tax relief for "first employment." Previous measures Under the former legislation, two types of base contribution exemption measures were provided for employees: The first applied to workers who, at the time of entering into employment, had no registered length of service in the pension insurance system. In such cases, the employer was exempt from paying contributions for a period of one year. The second measure related to the employment of young persons, specifically workers who were employed permanently (indefinite contract) for the first time and had not...

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General partnership

A general partnership is one of the forms of business entities in the Republic of Croatia. It is a business entity in which two or more persons unite for the purpose of permanently conducting business under a common company name. A member of the partnership can be any legal or natural person, with certain exceptions explicitly stated in the Companies Act (e.g., persons who have been convicted of the criminal offense of financing terrorism or money laundering for the duration of the legal consequences of the conviction, etc.). Liability of General partnership members The liability of general partnership members is...

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