Data on average earnings by counties were obtained by processing data from the JOPPD form and are published regularly on a quarterly basis. The processing was performed according to the predominant NKD 2025 activity and place of permanent/temporary residence.
The average monthly paid net earnings per person in employment in legal entities in the first quarter of 2026, compared to the same period of 2025, increased in all counties. The highest increase was recorded in the County of Koprivnica-Križevci, of 8.9%, and the lowest one in the County of Slavonski Brod-Posavina, of 6.2%.
The highest average monthly paid net earnings per person in employment in legal entities in the first quarter of 2026 were paid in the City of Zagreb, amounting to 1 769 euro, while the lowest ones were paid in the County of Virovitica-Podravina, amounting to 1 350 euro.
The average monthly gross earnings per person in employment in legal entities in the first quarter of 2026, compared to the same quarter of 2025, increased in all counties. The highest increase was recorded in the Counties of Koprivnica-Križevci and Međimurje, of 10.2%, and the lowest one in the County of Slavonski Brod-Posavina, of 8.2%.
The highest average monthly gross earnings per person in employment in legal entities in the first quarter of 2026 were recorded in the City of Zagreb, amounting to 2 581 euro, and the lowest ones in the County of Virovitica-Podravina, amounting to 1 830 euro.
Detailed data can be downloaded on the link Statistics in Line.
1 AVERAGE MONTHLY PAID NET EARNINGS PER PERSON IN EMPLOYMENT IN LEGAL ENTITIES, BY COUNTIES |
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2 AVERAGE MONTHLY GROSS EARNINGS PER PERSON IN EMPLOYMENT IN LEGAL ENTITIES, BY COUNTIES |
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Since January 2026, statistical data are observed, processed and presented according to the National Classification of Activities, 2025 version (NKD 2025). The classification entered into force on 1 January 2025 (NN, No. 47/24). Its content and structure are completely harmonised with the Statistical Classification of Economic Activities in the European Union (hereinafter referred to as: NACE Rev. 2.1). Its implementation ensures a quality international comparability of statistical data.
In order to calculate the indices, the 2025 data were converted from NKD 2007 activities to NKD 2025 activities using the macro method of conversion.
The National Classification of Activities 2025 – NKD 2025 has a different structure compared to the NKD 2007 and a more detailed overview of the differences by sections between the new and the existing classification is described in the document Differences between NKD 2007 and NKD 2025.
Data sources
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 payments 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 payments for the previous month realised in the current month, which is in line with the pay dynamics in most legal entities, so the average earnings refer to the month for which the payment has been received. This does not apply to paid non-taxable incomes.
Data 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).
Definitions
Average monthly paid net earnings comprise income of a person in employment earned for the work done during regular working hours as well as annual leave, paid leave, public holidays and days off 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 their own and net payments on the basis of compensations, allowances and rewards in sums that are subjects to contributions, taxes and surtaxes.
Average monthly gross earnings include all kinds of net payments on the basis of employment and the following mandatory allocations: pension insurance contributions, income tax and surtax on income tax.
Indices of nominal net and gross earnings are calculated from the data on average monthly net and gross earnings for the respective months and years.
Abbreviations
| NKD 2007 | National Classification of Activities, 2007 version |
| NKD 2025 | National Classification of Activities, 2025 version |
| NN | Narodne novine, official gazette of the Republic of Croatia |
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