This sum, exceeding half a million BAM, was paid in the manufacturing industry. According to the Tax Administration, the second highest monthly net salary was 278,227 BAM and was paid in the industrial sector, while the third highest salary, amounting to 275,056 BAM, was also paid in manufacturing, as reported by Faktor.
The report said that explanation was requested from the Tax Administration regarding which industry recorded the highest monthly salary, which company was involved, how it is possible for someone to earn over half a million BAM in a month, and which industry recorded a monthly salary over 278,000 BAM. The public also questioned why the names of the companies that paid these salaries have not been disclosed.
The Tax Administration of the Federation of Bosnia and Herzegovina cannot provide the requested data on the names of business entities or specific business activities in which these payments were made, as this information is considered tax secret under the Law on the Tax Administration of Bosnia and Herzegovina.
Publishing the data in the requested form would compromise tax secrecy and could be linked to an individual taxpayer, or the taxpayer could be identified in another way.
We also note that the published amounts represent earnings paid in a single month and, as previously stated in information provided to the media, do not represent regular monthly salaries. Instead, they include various types of earnings and income (such as bonuses, awards, benefits, profit shares, and other taxable payments). These types of earnings and income, in accordance with the Income Tax Law, are recorded as taxable income and on which contributions for pension and disability insurance, health insurance, and unemployment insurance have been calculated and paid, according to the Tax Administration of the Federation of Bosnia and Herzegovina, as reported by Faktor.



