From the 1st of January 2017 in the RS stopped obligation to calculate and pay the special contribution to solidarity. This was one of the obligations of the RS for the credit arrangement with the IMF, which requested the abolition of the tax.
The special contribution to solidarity was introduced in the RS after major floods in 2014, and employed workers and companies paid it to repair the damage.
The law of this contribution was amended, and this year the solidarity contribution was collected from the net income from salaries of all employed physical persons in the RS and at a rate of 0.4 % on the amount of salary and on the basis of paid pensions higher than 500 BAM.
“We inform taxpayers that the Law on special contributions to solidarity was terminated on the 1st of January 2017 when the Law on the Termination of the special contribution to solidarity came into force, which was published in the” Official Gazette of the RS” no. 1/17,” as announced by the Tax Administration of the RS.
Thus, they stated that from the 1st of January 2017, regardless of the pay period, the special contribution to solidarity will not be calculated and paid to taxpayers.