Data on average earnings, by counties, were obtained by processing data from the JOPPD form and will be published regularly on a quarterly basis. The processing was performed according to the predominant NKD 2007. activity and place of permanent/temporary residence.
The average monthly paid off net earnings per person in employment in legal entities for the second quarter of 2021, compared to the same period of 2020, increased in all counties. The highest increase was recorded in the County of Istria, of 8.6%, and the lowest in the County of Vukovar-Sirmium, of 4.0%.
The highest average monthly paid off net earnings per person in employment in legal entities for the second quarter of 2021 were paid off in the City of Zagreb, amounting to 8 524 kuna, while the lowest were paid off in the County of Virovitica-Podravina, amounting to 6 051 kuna.
The average monthly gross earnings per person in employment in legal entities for the second quarter of 2021, compared to the same quarter of 2020, increased in all counties. The highest increase of 7.8% was recorded in the County of Istria, while the lowest was recorded in the County of Osijek-Baranja and Vukovar-Sirmium, of 3.3% in each county.
The highest average monthly gross earnings per person in employment in legal entities for the second quarter of 2021 were recorded in the City of Zagreb, amounting to 11 992 kuna, and the lowest in the County of Virovitica-Podravina, amounting to 7 842 kuna.
Detailed data can be downloaded on the link Statistics In Line.
1 AVERAGE MONTHLY PAID OFF NET EARNINGS PER PERSON IN EMPLOYMENT IN LEGAL ENTITIES, BY COUNTIES
2 AVERAGE MONTHLY GROSS EARNINGS PER PERSON IN EMPLOYMENT IN LEGAL ENTITIES, BY COUNTIES
Data on monthly net and gross earnings as well as data on paid hours were gathered by processing data from the Report on Income, Income Tax and Surtax as well as Contributions for Mandatory Insurances (JOPPD form), in effect since 1 January 2014.
All persons or entities that are the payers of income for which the income tax regulations prescribe the obligation of accounting and paying deduction tax are under the obligation to submit the JOPPD form.
Coverage and comparability
Data comprise persons in employment in legal entities of all types of ownership, government bodies, and bodies of local and regional self-government units, on the territory of the Republic of Croatia.
Persons employed in crafts and trades and free lances and employed insured persons – private farmers are not covered, so data on their pays are not included in the data on average earnings.
Data on monthly net and gross earnings of persons employed in legal entities include net and gross earnings of persons in permanent employment, irrespective of the kind of employment and number of working-hours.
Persons in part-time employment who received earnings are expressed in full-time equivalent.
Data on monthly net and gross earnings are presented according to realised pay-offs in the current for the previous month, which is in line with the pay-off dynamics in most legal entities, so the average earnings refer to the month for which the pay-off has been received. It does not apply to paid-off non-taxable incomes.
Data on counties are presented according to the place of permanent/temporary residence by the territorial constitution in accordance with the Act on the Territories of Counties, Towns and Municipalities in the Republic of Croatia (NN, Nos 86/06, 125/06, 16/07, 95/08, 46/10, 145/10, 37/13, 44/13, 45/13 and 110/15).
Average monthly paid off net earnings comprise income of a person in employment earned for work done during regular working hours as well as annual leave, paid leave, public holidays and day-offs as prescribed by law, sickness leave up to 42 days, absence for continuing professional education, during lay-off and job stop caused against person’s will and of no fault of his own and net pays on the basis of compensations, allowances and rewards in sums which are subjects to contributions, taxes and surtaxes.
Average monthly gross earnings include all kinds of net pays on the basis of employment and the following mandatory allocations: pension insurance contributions, income tax and surtax on income tax.
Number of paid hours is a number of hours for which persons in employment were paid. They include hours actually worked (hours done during regular working time and overtime hours) and hours not actually worked (annual leave, holidays, sick leave lasting less than 42 days and other paid hours not actually done). Paid hours do not include working hours not actually worked which are paid outside a legal entity (sick leave hours lasting over 42 days, maternity leave hours, hours of shorter working time done by parents, etc.).
Average monthly net and gross earnings per person in employment are calculated by dividing the total of pay-offs with the number of persons in employment expressed in full-time equivalent.
Average monthly net and gross earnings per paid hour are calculated by dividing the total of pay-offs with the total number of paid hours.
Indices of nominal net and gross earnings are calculated from the data on average monthly net and gross earnings for the respective months and year.
|NKD 2007.||National Classification of Activities, 2007 version|
|NN||Narodne novine, official gazette of the Republic of Croatia|
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