+385 (0)1 5508 320 
Sample calculation of salary on monthly basis - Croatia as of 01 January 2015 according to the government's announcement
Sample calculation for a Croatian employee, resident in Zagreb without dependent family members
| HRK | % | coeff. | HRK | EUR | |||
| 1 | gross salary | 10.000,00 | 1.303,78 | ||||
| contributions out of salary | |||||||
| 2 | contributions to pension insurance, 1st pillar | 15,00 | 1.500,00 | 195,57 | |||
| 3 | contributions to pension insurance, 2nd pillar | 5,00 | 500,00 | 65,19 | |||
| 4 | contributions to pension insurance - total | 2.000,00 | 260,76 | ||||
| 5 | gross salary reduced by contributions to pension insurance | 8.000,00 | 1.043,02 | ||||
| 6 | personal tax-exempt amount | 1,00 | 2.600,00 | 338,98 | |||
| 7 | monthly taxable base (1-4-6) | 5.400,00 | 704,04 | ||||
| tax brackets | |||||||
| 8 | income tax, tax rate 12%, tax bracket | 2.200,00 | 12,00 | 264,00 | 34,42 | ||
| 9 | income tax, tax rate 25%, tax bracket | 11.000,00 | 25,00 | 800,00 | 104,30 | ||
| 10 | income tax, tax rate 40%, tax bracket | 0,00 | 40,00 | 0,00 | 0,00 | ||
| 11 | total amount of tax (8+9+10) | 1.064,00 | 138,72 | ||||
| 12 | amount of municipal tax ("prirez") | 18,00 | 191,52 | 24,97 | |||
| 13 | total amount of personal income tax (11 + 12) | 1.255,52 | 163,69 | ||||
| 14 | net salary (5-13) | 6.744,48 | 879,33 | ||||
| 15 | remuneration in kind | 0,00 | 0,00 | ||||
| 16 | net salary for payment (14-15) | 6.744,48 | 879,33 | ||||
| employer's contributions (on salary) | |||||||
| 17 | contribution to health insurance | 15,00 | 1.500,00 | 195,57 | |||
| 18 | contribution to public unemployment insurance | 1,70 | 170,00 | 22,16 | |||
| 19 | contribution to accident insurance | 0,50 | 50,00 | 6,52 | |||
| 20 | total amount of employer's contributions | 17,20 | 1.720,00 | 224,25 | |||
| 21 | total costs of salary (1 + 20) | 11.720,00 | 1.528,03 | ||||
