Payrolls for expatriates

Recently, an increasing number of companies has been employing posted workers. If you are one of these companies, contact us with full confidence and let our experts deal with the payrolls and records of posted workers.

Pursuant to the provisions of Article 7 item 13 of the Contributions Act, expatriate is a person who is insured on the basis of his/her employment, who is sent by his/her employer to carry out a service in another country and who, in accordance with the regulations on statutory insurance schemes, regulations of the European Union on social security coordination and inter-state treaties on social insurance during the service abroad remains in the system of statutory insurance schemes of the Republic of Croatia, or a person who is insured on the basis of his/her employment, who is sent by his/her employer to carry out a service in a diplomatic mission or consular office of the Republic of Croatia in another country, or a person who is sent by a foreign employer to the resident society, who pursuant to the provisions of the regulations of the European Union on social security coordination and inter-state treaties on social insurance has his/her status regulated within the insurance scheme of the country of the employer.

Such workers normally stay in employment with their employers by whom they were posted and as such have mandatory insurance in the country of the employer. The employer is required to obtain the Form A1 to prove that the posted worker is still enrolled in the social insurance scheme in his/her country.

Salary of the workers is subject to taxation in accordance with the Income Tax Law and the Income Tax Ordinance. When expatriates are sent from Croatia to a country with whom Croatia has an international treaty on avoiding double taxation, such international treaty takes precedence.

In addition to payroll services for expatriate, we also provide the following services:
  • Procedure to obtain a work permit
  • Registration/cancellation for an institution
  • Application for the personal ID number (OIB) and tax deduction form
  • Preparation of tax declarations for posted workers

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