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Calculator
Gross to NetNet to Gross
What is Gross 1?What is Gross 2?Difference Gross 1 - 2
How is salary calculated?What is included in gross?What items are deducted?Salary calculation exampleMinimum salaryAverage salary
What taxes do I pay?Pension & Health ExplainedTax ratesSurtax – who pays it?Tax reliefs – who is entitled?Personal deduction – what is it?
Common calculation mistakesNegotiating gross salaryGross or net – which is better?How to increase net salary?Regional salary differences
Child tax reliefsReliefs for dependentsDisability reliefsHow to report tax reliefs?
Working from abroadRemote work and taxesWorking for a foreign companyDouble taxation

Minimum Wage in Selected Country

Minimum wage is the lowest legally permitted monthly (or hourly) amount that an employer may pay a full-time employee for work under normal conditions.

Who Determines the Minimum Wage?

The minimum wage is established by the Government each calendar year by decree, and its adoption is marked by tripartite negotiations between the Government, trade unions (requesting a higher minimum wage), and employers' associations (requesting a lower wage to preserve jobs in labor-intensive industries such as textile, manufacturing, etc.).

The law always prescribes the minimum wage in the GROSS amount. The minimum net salary resulting from it is not the same for all workers working for the "minimum wage" but depends on the place of residence and the number of dependents (personal deduction and city surtax/tax rate).

Federation of BiH (FBiH)

1.027,00 KM
Net amount for 2026

By decision of the FBiH Government, the minimum net salary for 2026 is 1,027 KM. The gross amount corresponding to this net salary is approximately 1,605.48 KM. The calculation is based on the rise in consumer prices and the real growth of GDP in the Federation.

Republika Srpska (RS)

1.000,00 KM+
Net amount (unskilled workers) for 2026

In Republika Srpska, the minimum wage is graded according to professional qualifications. The basic minimum (unskilled workers) is 1,000 KM net, while for workers with higher education, the amount reaches up to 1,450 KM net (2,245.90 KM gross).

Table of Graded Minimum Wage in RS (Examples)

Grade of qualificationNet AmountGross Amount
Unskilled (No high school)1.000,00 KM1.476,23 KM
Secondary School (3-year)1.050,00 KM1.558,19 KM
Secondary School (4-year)1.100,00 KM1.672,13 KM
Higher Education1.450,00 KM2.245,90 KM

Protection of Workers' Rights

Basic salary additions (such as overtime work, night work, and Sunday work) must not be included in the minimum wage amount itself. If an employee on minimum wage works overtime or on Sundays, that work must be paid on top of the minimum established amount (as an addition for difficult working conditions).

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