Updated on: 2025/08/04 14:03 (UTC)
Overview
Croatia, officially the Republic of Croatia and known in the Croatian language as Hrvatska, is a parliamentary democracy located in southeastern Europe. The countries that border Croatia are Slovenia to the northwest, Hungary to the northeast, Serbia to the east, and Bosnia and Herzegovina to the southeast. The Adriatic Sea borders Croatia to its west.
Croatia consists of 21 first-order administrative divisions known as zupanije (counties) and one city with special county status. The 20 counties of Croatia are Bjelovarsko-Bilogorska (Bjelovar-Bilogora), Brodsko-Posavska (Brod-Posavina), Dubrovacko-Neretvanska (Dubrovnik-Neretva), Istarska (Istria), Karlovacka (Karlovac), Koprivnicko-Krizevacka (Koprivnica-Krizevci), Krapinsko-Zagorska (Krapina-Zagorje), Licko-Senjska (Lika-Senj), Medimurska (Medimurje), Osjecko-Baranjska (Osijek-Baranja), Pozesko-Slavonska (Pozega-Slavonia), Primorsko-Goranska (Primorje-Gorski Kotar), Sibensko-Kninska (Sibenik-Knin), Sisacko-Moslavacka (Sisak-Moslavina), Splitsko-Dalmatinska (Split-Dalmatia), Varazdinska (Varazdin), Viroviticko-Podravska (Virovitica-Podravina), Vukovarsko-Srijemska (Vukovar-Syrmia), Zadarska (Zadar), Zagrebacka (Zagreb county); the city is Zagreb.
Croatia’s currency is the Croatian kuna.
Employers in Croatia are responsible for withholding income taxes and social taxes from an employee’s pay in addition to upholding labor law standards for compensation and benefits.
Foreign workers in Croatia generally are subject to the same tax and labor laws as Croatian nationals. Foreign workers are taxed on their Croatian sourced income while Croatian nationals are taxed on their worldwide income.
Croatian citizens working in the United States must comply with the appropriate visa requirements, labor, and tax laws.
CURRENCY DETAILS
The currency of Croatia is the Croatian kuna (HRK), also known simply as the kuna. The internationally recognized three-letter currency code for the kuna is HRK, which also is one of the currency’s two commonly used currency symbols and which is derived from Croatia’s internationally recognized two-letter country code of HR, an abbreviation of the country’s Croatian-language name of Hrvatska, and K as an abbreviation of kuna. The standard plural form of kuna is the same as its singular form in Croatian, and the plural form of kunas is commonly used in English.
When an amount of kunas is written using the currency symbol HRK, as is commonly done in English, the symbol precedes the numerical value with a space between the numerical value and symbol. When an amount of kunas is written using the currency symbol kn, the symbol follows the numerical value with a space between the numerical value and symbol.
One hundredth ( 1 ⁄ 100 ) of a kuna is referred to as a lipa, which has the same standard plural form as its singular form.
When amounts of kunas are written in Croatian, the comma that in English separates the thousands place from the hundreds place instead is rendered as a dot (.), and the dot that in English separates the ones place from the tenths place instead is rendered as a comma.
TAXES
The national government generally enacts laws relating to income tax and social taxes, but municipalities also have some power to levy employment-related taxes.
The tax year is the calendar year, Jan. 1 to Dec. 31.
Coronavirus (Covid-19) Guidance: Employers may apply using the Tax Administration’s ePorezna portal to postpone tax deposits due up to June 20, 2020, for three months. Employers must have no outstanding tax liabilities and must have had income decrease by 20% in the previous month before applying, or expect such a decrease in the next three months after applying, compared to the same period of 2019. Starting June 24, 2020, employers who postponed tax deposits may then apply to make those deposits in monthly installments for up to 24 months.
According to European Commission guidance, employees who normally work in one European Union member country and live in another are still considered to be insured by the social insurance system of the normal work country while working at home.
Income Taxes
Income tax is administered by the Croatian Tax Administration within the Ministry of Finance.
Coverage: Residents are taxed on all sources of income, domestic and international. Nonresidents are only taxed on income from Croatian sources. Individuals are considered Croatian tax residents if they reside in Croatia, permanently or temporarily, for more than 183 days in one or two consecutive calendar years.
Employees: According to the labor code, a worker is a natural person who, in employment, carries out certain tasks for the employer.
Rates and Thresholds: The tax on total income is calculated on a progressive scale with rates of 20% and 30%.
A threshold amount known as the tax base (porezna osnovica) separates applicability of the two personal income tax rates, with the lower rate applicable for income up to the tax base and the higher rate applicable for income in excess of the tax base.
Effective starting Jan. 1, 2021, employees with monthly income of up to HRK 30,000 or annual income of up to HRK 360,000 are subject to income tax at a rate of 20% and employees with monthly income of more than HRK 30,000 or annual income of more than HRK 360,000 are subject to income tax at a rate of 30%. Effective from Jan. 1, 2019, to Dec. 31, 2020, employees with monthly income of up to HRK 30,000 or annual income of up to HRK 360,000 were subject to income tax at a rate of 24% and employees with monthly income of more than HRK 30,000 or annual income of more than HRK 360,000 were subject to income tax at a rate of 36%.
Registration: Employers must register with a local office of the Tax Administration within eight days from the beginning of business activity using Form RPO.
Taxable Amounts: All income in cash or in kind paid or given by an employer to an employee on account of employment is considered taxable income. Income from employment includes wages, fees, grants, software for private purposes, awards, and insurance premiums.
Nontaxable benefits include special working clothes, payment of travel expenses, social security contributions, and certain termination payments.
Withholding Methods: Employers are required to withhold income taxes for employees monthly under the pay as you earn (PAYE) system.
Returns and Remittance: Employers must remit withheld taxes to the Croatian Tax administration on the same day in which remuneration is paid using Form JOPPD through ePorezna. The form is used for employment income and social security contributions.
An annual report of all payments during the year may be required at the request of the tax administration under particular circumstances.
Employee annual tax returns are due by the end of February of the year following the tax year. The form should be submitted electronically, with very few exceptions. Employees who work for only one employer or receive income from one payer are not required to submit a tax return.
Recordkeeping: Payroll related documentation must be kept for a minimum of 11 years. Documentation should be in Croatian. It is possible to keep the documents on electronic media, microfilm, or hard copy.
Penalties: Failure to make annual calculations of income tax on employment income on behalf of employees may result in a fine between HRK 2,000 and HRK 50,000.
Social Taxes
The Ministry of Labour and Pension system oversees the social security in Croatia. Social security in Croatia covers health insurance, pension insurance, and unemployment insurance as well as family, social, and child benefits.
The Croatian Health Insurance Fund (Hrvatski zavod za zdravstveno osiguranje, abbreviated as HZZO) administers basic health insurance while the Croatian Pension Insurance Institute (Hrvatski zavod za mirovinsko osiguranje, abbreviated as HZMO) administers pension insurance. The unemployment insurance scheme is administered by the Croatian Employment Service (Hrvatski zavod za zaposljavanje, abbreviated as HZZ).
Coverage: All employees are subject to social security deductions from wages to cover benefits for illness, unemployment, occupational accidents, and pensions.
Rates and Thresholds: Under the Croatian social security system, employers are assessed a contribution for obligatory health care insurance. Until Dec. 31, 2018, employers also were assessed contributions for unemployment insurance and work accident or professional illness insurance.
Effective since Jan. 1, 2019, the health care contribution rate assessed on employers is 16.5%.
Employers who enter into an employment contract (in Croatia or for Croatians to work abroad) for an indefinite period with a Croatian person under the age of 30 are exempt from employer’s social security contributions for five years from the date of employing that person.
Social security contributions for employees generally may be assessed each month on income from employment up to the highest monthly base (najvisa mjesecna osnovica). The highest monthly base in effect for a year is the applicable nationwide average monthly salary multiplied by 6. Assessments for the generational solidarity contribution, which is a pension contribution, are applicable to income up to the highest monthly base, while assessments for the individual capital savings contribution, which also is a pension contribution, are applicable to all employment income.
Effective for 2021, the highest monthly base is HRK 55,086. Effective for 2020, the highest monthly base was HRK 52,452.
The social security contribution for employees is:
- generational solidarity contribution withheld at the rate of 20%; or
- the combination of a generational solidarity contribution at the rate of 15% and individual capital savings contribution at the rate of 5%.
Generational solidarity contributions also are referred to in Croatia as Pillar 1 contributions, and individual capital savings contributions also are referred to in Croatia as Pillar 2 contributions. Employees under 40 years of age are required to be assessed the combination of the Pillar 1 contribution rate of 15% and Pillar 2 contribution rate of 5%, and cannot choose to be assessed the Pillar 1 contribution rate of 20%. Employees who are at least 40 years of age but younger than 50 years of age may choose to be assessed the Pillar 1 contribution rate of 20% or the combination of the Pillar 1 contribution rate of 15% and Pillar 2 contribution rate of 5%. Employees who are at least 50 years of age are required to be assessed the Pillar 1 contribution rate of 20% and cannot choose to be assessed the combination of the Pillar 1 contribution rate of 15% and Pillar 2 contribution rate of 5%.
Registration: Employers are required to file insurance applications with the HZMO at least 24 hours before employees commence work. Applications are to be filed electronically on the HZMO website via an e-application, with very few exceptions.
Taxable Amounts: Salary, wages, and benefits are considered income and are taxable for social security.
Withholding Methods: Employers are required to withhold the premium amounts from employees’ salaries monthly according to a PAYE system.
Returns and Remittance: Employers must make monthly payments and filings on the same day in which remuneration is paid. This is done by submitting electronic form JOPPD to the Croatian Tax Administration through ePorezna.
An annual report of all payments during the year may be required at the request of the tax administration under particular circumstances.
Recordkeeping: Record of contributions must be kept for a period of 11 years.
Penalties: Penalties can range from HRK 5,000 to HRK 100,000 for failing to comply with social security payment regulations.
State/Jurisdiction Taxes
Additional taxes are levied on hundreds of cities and municipalities. Municipal taxes are assessed together with the individual income tax.
Coverage: Taxpayers that live in cities or municipalities where a surtax is levied are subject to taxation.
Rates and Thresholds: The current municipal tax rates range from 1% for small municipalities to 18% for Zagreb.
In general, surtax rates on wages are determined by the local authorities and may not be higher than:
- up to 10% for municipalities;
- up to 12% for a city with a population of less than 30,000;
- up to 15% for a city with a population of more than 30,000, and
- up to 30% for the capital city of Zagreb.
Other Taxes
Croatia’s national government does not assess any taxes on employment income other than those covered in the Income Taxes and Social Taxes sections of this primer.
State/Jurisdiction Taxes
Taxes on employment income are not assessed by any of Croatia’s 20 zupanije or local jurisdictions.
COMPENSATION AND BENEFITS
Employers must uphold the labor laws of Croatia, which are regulated by the Ministry of Labor and Social Welfare. These laws provide regulations regarding minimum wage rates, overtime, hours of work, holidays, leave, wage payment, termination pay, and workers’ compensation. Retirement plans are covered under social taxes.
Coronavirus (Covid-19) Guidance: Employers in certain sectors (Croatian) specified by the government may apply to the Croatian Employment Service for a wage-subsidy program from Oct. 1, 2020, to Sept. 25, 2021.
The employer must have suffered an income decrease of at least 60% because of the coronavirus from April 1, 2020, to Sept. 30, 2020, compared with the same period of 2019; or for July 2021 compared to July 2019. The program provides a subsidy of up to HRK 4,000 per employee per month for the period. Eligible employees would be those who have worked for the employer since June 30, 2021. Starting with July 2021 subsidies, the employer receives the full subsidy only if 70% employees by Aug. 25, 2021, have or have met the conditions for obtaining EU Digital COVID Certificates, which provide proof of vaccination, negative test results, or recovery from Covid-19. The amount of the subsidy is exempt from social taxes.
Employers can receive reduced subsidies if they meet an income-loss threshold of 40% instead of the 60% threshold.
Employers with at least 50 employees must repay the subsidy if by July 30, 2022, the business paid dividends or shares of profits, distributed company shares to management or executives or grants them stock options, paid management or executives bonuses tied to company performance of more than tax-free amounts, and if it buys its own shares.
The subsidy previously ran from March 1 to May 31, 2020, and provided HRK 3,250 per employee for March and HRK 4,000 per employee for April and May. The employer must have suffered a decrease in income of at least 20% in May 2020, compared with May 2019, or compared with February 2020 if the employer was in business for less than 12 months. The program provided a subsidy of up to HRK 4,000 per employee for June 2020.
Minimum Wage
Croatia specifies a monthly gross minimum wage and a monthly net after-tax minimum wage. The terms gross minimum wage and net minimum wage in Croatian respectively are bruto minimalne plaća and neto minimalne plaća.
The net after-tax minimum wage is 80% of the gross minimum wage, rounded up to the nearest lipa.
Effective for 2022, the monthly gross minimum wage is HRK 4,687.50 and the monthly net after-tax minimum wage is HRK 3,750.
Effective for 2021, the monthly gross minimum wage is HRK 4,250 and the monthly net after-tax minimum wage is HRK 3,400. Effective for 2020, the monthly gross minimum wage is HRK 4,062.51 and the monthly net after-tax minimum wage is HRK 3,250.01.
Overtime
Hours worked in excess of 40 hours per week is considered overtime. Employees are entitled to an increased wage in cases of overtime work, although the law does not prescribe the exact amount. Minors are prohibited from working overtime.
Hours of Work
The maximum workweek is 40 hours and a typical workday is eight hours. Employees have the right to a weekly rest period on Sunday for a minimum of 24 consecutive hours. All work shifts exceeding six hours must include a break of a minimum of 30 minutes.
Holidays
The Law on Holidays, Memorial Days, and Nonworking Days specifies 14 paid public holidays:
- Jan. 1: New Year’s Day
- Jan. 6: Epiphany
- Easter
- Easter Monday
- May 1: International Workers’ Day
- Corpus Christi (60 days after Easter)
- May 30: Statehood Day
- June 22: Day of Antifascist Resistance
- Aug. 5: Homeland Thanksgiving Day
- Aug. 15: Assumption
- Nov. 1: All Saints’ Day
- Nov. 18: Remembrance Day for the Victims of the Homeland War
- Dec. 25: Christmas
- Dec. 26: St. Stephen’s Day
Additionally, Orthodox Christian employees are entitled to one day of paid leave for each of Orthodox Christmas and Orthodox Easter Monday, Muslim employees are entitled to one day of paid leave of their choice for each of Eid al-Fitr and Eid al-Adha, and Jewish employees are entitled to one day of paid leave of their choice for each of Rosh Hashanah and Yom Kippur.
Leave
Full-time employees who work five days a week are entitled to at least 20 vacation days annually, while employees who work six days a week must receive at least 24. Employees are entitled to remuneration in the minimum amount of their average monthly wage during the previous three months. The unused portion of annual vacation can be carried over to the following year but must be used at the latest by June 30 (some exceptions are allowed in instances such as sickness and maternity leave).
Personal leave: Employees are entitled to paid sick leave for a single illness for a maximum of 18 months. After 12 months’ sick leave, the employee is subject to sick leave review by the Croatian Institute for Health Insurance (HZZO).
During the first 42 days of sick leave, the employer is obligated to pay remuneration equal to 70% of the employee’s average wage in the preceding six months. After the 42nd day of sick leave, compensation is paid by the HZZO.
Maternity leave: Female employees are entitled to maternity leave beginning 45 days prior to the date of birth. After a child is born, female employees are entitled to postnatal leave until the child reaches six months of age.
The maternity entitlement amounts to 100% of the monthly earnings of the insured person and is paid by the Croatian HZZO. The employer bears no cost.
Paternity leave: Parental leave begins after completion of maternity leave and lasts four months (for the first and second child) or 15 months (for twins, the third, and every subsequent child) for each parent.
During leave, a parent is entitled to remuneration equal to 80% of the maternity entitlement for the first six months and 50% after that. Remuneration is paid from the Croatian state budget.
Blood donation leave: Employers must provide employees with one day of paid leave for voluntary blood donation.
Other leave: Employees are entitled to paid leave for such major life events as a wedding, birth of a child, severe disease, or death of a family member. Annual leave of up to seven working days is allowed, provided different rules have not been established in a collective bargaining agreement, employment by-law, or employment agreement.
Paid annual leave days are considered days spent at work for the purpose of tallying employment duration.
Wage Payment
Employers are required to pay wages after the work is performed by the 15th of the month unless prescribed otherwise. When paying a salary, the employer must supply a copy of the payroll account to employees.
Bonuses and Special Benefits
While there is no legal obligation for an employer to pay bonuses, it is quite common for Croatian businesses to agree to various bonus payments under an employment contract or a collective bargaining agreement. It is also common to pay certain bonuses even if no formal agreement exists.
Termination Pay
Notice periods must be proportional to the duration of employment and amount to at least two weeks for one year of employment. After the first year, an employer has to observe a notice period of one month. After two, five, 10, or 20 years of employment, the statutory notice period increases to one month and two weeks, two months, two months and two weeks, and three months, respectively. After 20 years of employment, the notice period increases by two weeks for employees aged at least 50 years and by one month for employees aged at least 55.
Employees with at least two years’ employment with the same employer dismissed due to economic or health-related reasons must receive a severance payment. The minimum amount of severance is calculated by multiplying one-third of the average wage paid in the last three months by the number of years of continuous employment with same employer. Severance is capped at six times the average monthly wage unless otherwise stipulated by law, employment by law, collective bargaining agreement, or employment agreement.
Severance pay in Croatia is exempt from personal income tax if below HRK 6,500 per year of service with the same employer or HRK 8,000 if the severance pay is due to injury or occupational illness.
Workers’ Compensation
Employees are entitled to compensation for workplace injuries that occur during or in connection with the performance of work under their employment agreements, including diseases that can be attributed to work. Workers’ compensation also covers injuries occurring while employees are commuting between home and work.
Employers are required to take steps to determine and recognize occupational injuries or diseases, which entails submitting a prescribed application form to the HZZO within eight days of an injury occurring or a disease being diagnosed. Employers pay 0.5% of covered payroll to fund workers’ compensation benefits.
Recordkeeping
Employers are required to keep records on employees with information on time worked.
FOREIGN WORKERS
Foreign workers are entitled to the same rights as Croatian citizens and are generally covered by the same tax and workplace laws.
Visas: Croatian law generally divides foreigners into two categories: citizens from European Union (EU) member countries and citizens from third countries, although citizens from EU countries that have placed restrictions on their employment markets for Croatian citizens (Austria, Malta, the Netherlands, and Slovenia) have to go through the same procedure as third-country nationals.
Foreigners from other EU member states do not need a labor permit to work in Croatia but must simply register their residence. The type of registration depends on whether a stay will exceed three months in a six months’ period and on its purpose.
Foreigners from third countries and from EU countries that have set restrictions on Croatian citizens must obtain a stay and work permit or a work registration certificate before beginning employment. The Croatian government sets an annual quota for stay and work permits. Permits are usually granted for one year.
A work registration certificate is a work permit for specific groups of foreigners and can be granted for a maximum period of 30, 60, or 90 days depending on the type of work a foreigner will perform in Croatia.
The obligation to obtain a visa to enter Croatia depends on the nationality of the foreigner. U.S. nationals, for example, do not require a visa to enter Croatia. A foreigner cannot work in Croatia on the basis of a visa alone but must also have been issued a work permit.
Taxes: Foreign workers generally are assessed income taxes and social taxes in the same manner as Croatian citizens. Nonresidents are subject to income tax on their Croatian-sourced income only. Individuals from a country with which Croatia has entered into a totalization agreement are not required to pay social security payments, pending submission of relevant exemption forms.
Wages/Payments: Croatia does not have any restrictions on paying employees in foreign currencies.
WORKING IN THE UNITED STATES
Foreign workers from Croatia must meet general visa requirements and be certified to be employed in the U.S. General visa requirements for the U.S. are included in the separate
Croatia was added to the visa waiver program for business visitors Sept. 28, 2021. The program allows Croatian citizens to travel to the U.S. for 90 days or less for business-specific purposes without having to obtain a B-1 business visa. Stays longer than 90 days will require a visa. Individuals may return to the U.S. under the visa waiver program if a “reasonable length of time” has passed. The determination for a reasonable length of time is at the discretion of the Department of Homeland Security.
U.S. employers also must check the names of all new-hires and employees against the Specially Designated Nationals and Blocked Persons List, administered by the Treasury Department’s Office of Foreign Assets Control (OFAC).
Croatian workers also are eligible to work in the U.S. under H-2B visas, which cover labor or services of a temporary or seasonal nature in occupations other than agriculture or registered nursing. The number of H-2B visas issued each year is limited by U.S. law.
For tax purposes, Croatian citizens are subject to U.S. employment-based taxation on income earned in the U.S. unless they work under specific visa types that exempt earnings from taxes.
State and local taxation of Croatian workers also can apply.
The U.S. labor laws apply to all workers employed and providing services in the country.
Work eligibility as an employee is contingent upon Department of Homeland Security and Labor Department approval and the employee receiving a U.S. Social Security number from the Social Security Administration.
Tax Residency: In general, employees working in the U.S. on a temporary basis are considered nonresidents for tax purposes unless they qualify for resident status. Employees can be granted permanent resident status through the so-called green card test or if they meet the substantial presence test under the U.S. tax code. More information on these requirements is in the
Permanent residents are subject to U.S. tax requirements the same as U.S. citizens and are taxed under the U.S. system on their worldwide earnings.
Income Taxes: Generally, nonresidents in the U.S. who are from Croatia and are working in the U.S. are subject to U.S. taxes based on their U.S.-sourced income. Income is taxed differently based on whether it is categorized as wage income or nonwage income, which includes interest and dividends.
A Form W-4, Employee’s Withholding Certificate, must be filed by each employee with their employer. All nonresidents in the U.S. who are from Croatia and are working in the U.S. must claim “single” in Step 1c, regardless of marital status; write “Nonresident Alien” or “NRA” in the space under Step 4c of the form; and may not claim “exempt” in the space under Step 4c.
Nonresident alien employees may adjust withholding using Step 2b or 2c of the Form W-4; certain employees also may be able to use Steps 3, 4a, or 4b. More information about Form W-4 requirements for nonresident alien employees is available in the
Although the versions of Form W-4 issued in 2020 or later significantly differ from the versions issued in 2019 or earlier, nonresident employees that filed a valid version of Form W-4 from 2019 or earlier with their employer do not need to file another Form W-4 with the employer unless they need to implement a change for their withholding. On Forms W-4 issued in 2019 or earlier, nonresident alien employees were required to check the “single” box on line 3, regardless of marital status; write “Nonresident Alien” or “NRA” above the dotted line on line 6; and were not permitted to claim “exempt” on line 7 of the form.
An additional amount is added to a nonresident alien employee’s wages for calculating federal income tax withholding, with the amount based on pay period frequency and the date of the employee’s most recently filed Form W-4. The table of additional amounts applicable to Forms W-4 from 2020 or later and the table applicable to Forms W-4 issued before 2020 are available in the
Nonwage income and self-employed foreign workers can be subject to income tax withholding at a flat rate of 30%.
Additionally, foreign workers may be taxed differently based on the specific type of visa they hold.
Tax treaties: Croatia and the U.S. do not have a tax treaty.
Social Taxes: Most foreign workers are subject to paying into the U.S. Social Security system. Foreign nationals who are exempt from paying income tax and who do not have the eligibility to receive a social security number may not be required to pay social taxes. Foreign workers contributing to Social Security for a certain time period may be eligible to receive benefits.
Generally, foreign workers in the U.S. that have specific visas as exchange visitors or students or who are temporarily in the U.S. for agricultural work are not subject to social taxes on income that is obtained from the purpose in which they originally entered the U.S.
Totalization Agreements: Croatia and the U.S. have not entered into a social tax totalization agreement.
Wage Payment: Under certain visas for certain types of employment, employers are required to pay foreign workers the higher of either the prevailing wage or the actual wage that is paid to U.S. workers that have similar skills and qualifications.
There are no particular requirements that employees be paid in U.S. dollars.
TREATY ARRANGEMENTS
Croatia has entered into more than 60 income tax treaties, but has not entered into an income tax treaty with the United States. Croatia has four totalization agreements for social tax coverage purposes, but does not have a totalization agreement with the United States.
Croatia’s tax treaties are available in
RESOURCES
All resources are in English unless otherwise noted.
General
Croatian Official Gazette (Croatian)
CIA World Factbook: Croatia
U.S. State Department: U.S. Relations With Croatia
Currency Details
Unicode Consortium: Currency Symbols
International Organization for Standardization: Currency Codes - ISO 4217
United Nations: United Nations Terminology Database: Croatia
Taxes
Croatian Ministry of Finance
Tax Administration (Croatian)
Income Tax Act (Croatian)
Croatian Health Insurance Fund (Croatian)
Institute for Pension Insurance (Croatian)
Contributions Act (Croatian)
Accounting Act (Croatian)
Compensation and Benefits
Covid-19 Employee Subsidy Program (Croatian), Employment Service website
Regulation on the Amount of the Minimum Wage for 2022 (Croatian)
Law on Holidays, Memorial Days and Nonworking Days (Croatian)
Foreign Workers
Ministry of the Interior (Croatian)
Working in the United States
U.S. Internal Revenue Service:
- IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
- IRS Publication 15, Circular E, Employer’s Tax Guide
- IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
- IRS Publication 519, U.S. Tax Guide for Aliens
- IRS Publication 901, U.S. Tax Treaties
U.S. Labor Department, Foreign Labor Certification
Hiring Foreign Workers
Treaty Arrangements
Croatian Ministry of Finance, Tax Treaties