The average wage in the Krapina-Zagorje County in 2009 was 3,890.00 kuna, which is 16 % less than the Croatian average. According to the latest available data from 2008, the highest wage is paid in the financial and insurance industry - 7,179.00 kuna.

Table 12  Average monthly net wage based on educational qualifications for 2008

Educational qualifications

Average monthly net wage
(HRK)

university degree

7,426.00

non-university college degree

5,886.00

high-school education

4,166.00

highly skilled

3,456.00

skilled

5,253.00

basic school education

3,557.00

semi-skilled

2,898.00

unskilled

2,848.00

Source: Central Bureau of Statistics

When observing the level of qualification, the highest salary is paid those with a higher education - university or non-university college degree. The lowest wage amounts to 2,848.00 kuna and was paid to semi-skilled workers, however the wage is greater than the legally stipulated minimum of 2,747.00 kn.

The monthly gross wage for an employee is reduced by the income tax amount and the contributions to be paid, and are a partial expense to employer and a partial expense for the employee.

Table 13 Income tax rates

Tax base

Rate

from 43,200.00 kn (3,600.00 kn monthly)

12%

from 43,200.00 to 129,600.00
(3,600.00 - 10,800.00 kn monthly)

25%

from 129,600.00 and above (from 10,800.00 monthly)

40%

Source: Income Tax Act Official Gazette 177/04, 73/08, 80/10

The contributions payable are:

  1. contributions for compulsory pension insurance based on generational solidarity (15 %, employee costs)
  2. contributions for compulsory health insurance (0.5%, cost to the employer)
  3. health insurance in case of accidents at work and occupational illnesses (15%, cost to the employer),
  4. contributions for compulsory insurance in case of unemployment (1.7%, cost to the employer)
  5. contributions for compulsory pension insurance based on individual capitalised savings (5%, cost to the employee)

Table 14 Local tax rates on personal income according to towns and municipalities in the Krapina-Zagorje County

Town/municipality

Local tax rates on personal income

Klanjec

12.00%

Konjščina

5.00%

Pregrada

10.00%

Zlatar

10.00%

Veliko Trgovišće

7.50%

Zlatar Bistrica

5.00%

Source: Tax Administration of the Republic of Croatia

The Labour Act stipulates that the working week should not exceed 40 hours. For jobs that are subject to work safety practices and where it is not possible to protect workers from harmful influences, working hours are shortened in proportion to the harmful effects of working conditions on health and the worker’s capacity. In case of force majeure, an extraordinary increase in the scope of work and other similar urgent cases, the worker at the request of the employer is required to work longer than full-time (overtime work) a maximum of 10 hours per week. (Official Gazette 30/04).

Table 15 Number of work hours

Country

Max. number of work hours a day

Max. number of work hours a week

Average number of work hours a week

Croatia

8

40

40

Belgium

8

38

38

Denmark

13

48

37

France

10

48

38

Ireland

13

48

39

Italy

13

48

38

Germany

10

48

38

Source: Labour Act of the Republic of Croatia, IMD Wprsl Competitiveness Yearbook, 2010.

In Croatia, the law stipulates 14 non-working days (Official Gazette 136/02, 112/05, 59/06 and 55/08). On public holidays, workers have the right not to work, with the right to remuneration for wages paid by the employer. Due to the nature of a technological process or exceptional work required to be performed on public holidays, workers are entitled to an increased wage.