Theory is clear, but what does the calculation look like in an average case of an employee for 2026? For this hypothetical example, we will use fictitious Damir from Sarajevo who has an average salary and one child, to illustrate all the steps listed in How salary is calculated.
In order for Damir to receive 1.287,00 KM on his account, the company must also calculate and pay contributions ON salary (10.5%) on the amount of Gross 1 (2,000.00 KM). This is an additional cost. You didn't even see it, but the employer paid it to the state on your behalf.