Previous measures
<\/strong><\/strong><\/p>\n\n\n\nUnder the former legislation, two types of base contribution exemption measures were provided for employees:<\/p>\n\n\n\n
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.<\/p>\n\n\n\n
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 yet turned 30 at the time of signing the employment contract. Employers hiring such workers were exempt from paying salary contributions for a period of five years from the commencement of the permanent employment relationship.<\/p>\n\n\n\n
New (currently applicable) measure
<\/strong><\/strong><\/p>\n\n\n\nUnder the new Contributions Act, which took effect on January 1, 2025, a person considered to be entering employment for the first time based on an employment contract is defined as:
“A natural person whom an employer registers for mandatory pension and health insurance based on a permanent employment contract<\/strong>, and who has not previously concluded a permanent employment contract before the date of such registration.”<\/em><\/p>\n\n\n\nAccordingly, under the current legislation, employers who conclude a permanent employment contract with a person entering such employment for the first time may be exempt from paying health insurance contributions for one year.
<\/p>\n\n\n\n
The condition is that the individual must not have had a previous permanent employment contract with any former employer. It is important to emphasize that prior temporary employment contracts do not disqualify the employee from this benefit\u2014what matters is the first-ever permanent employment contract.<\/p>\n\n\n\n
To prove the absence of previous permanent employment, the employer must submit an official certificate from the Croatian Pension Insurance Institute (HZMO), showing that the individual has never had a permanent employment contract.
Due to ongoing adjustments to the e-Certificate application, this certificate is currently issued only manually at HZMO counters.<\/p>\n","protected":false},"excerpt":{"rendered":"
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…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[202,195],"tags":[409,676,666,675,665,668],"class_list":["post-6944","post","type-post","status-publish","format-standard","hentry","category-labor-law","category-tax-law","tag-contributions","tag-contributions-act","tag-exemption","tag-first-time-employed-person","tag-measure","tag-permanent-employment-contract"],"yoast_head":"\n
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