FBiH resident, occasional independent service with 20% standard expenses.
Starting values are an example. Replace them with your own.
Your inputs stay in your browser.
Enter your details and run the calculation.
Only the stated FBiH case. Not employment, a registered business, nonresident income or RS/Brčko income. Author status and expense eligibility require confirmation. Water, disaster and other payer charges are excluded.
Full disclaimerThe calculator covers an occasional independent service by an FBiH resident: 20% standard expenses are allowed from the gross fee, a 4% health contribution applies to the rest, and 10% tax applies to the base after health. The payer also pays a 6% pension contribution. For a 1,000 KM gross fee the net fee is 891.20 KM. It does not cover employment, registered businesses, nonresidents or income in RS and Brčko.
For an occasional independent service by an FBiH resident, 20% standard expenses are allowed. A 4% health contribution applies to the rest, then 10% tax. For a gross fee of 1,000 KM that is 32 KM of health contribution and 76.80 KM of tax, so the net fee is 891.20 KM.
On top of the gross fee the payer pays a 6% pension contribution on the base after expenses. For 1,000 KM gross that is 48 KM, for a total of 1,048 KM. Water, disaster and other payer charges are not included in this amount.
METHOD
Base = gross × (1 − expenses). Health is 4% of base, tax is 10% after health, payer pension contribution is 6% of base.
TRACEABLE