The Parliament of Montenegro adopted the Law on Amendments to the Law on Mandatory Social Insurance Contributions (“Official Gazette of Montenegro”, No. 160/25 of 30 December 2025), introducing significant changes to the system of calculation and payment of contributions. The Law enters into force on the day of its publication and shall apply as of 1 January 2026.
The most significant novelty relates to the introduction of supplementary entrepreneurial activity as a separate category, as well as amendments concerning exemptions from the payment of contributions for certain types of income, and the clarification of the rights of digital nomads.
Supplementary entrepreneurial activity – a new category of contributors
The amendments to the Law introduce a new category of contribution payers – natural persons who, in addition to being employed, perform supplementary entrepreneurial activity. This activity is legally defined as an activity performed by a natural person who is already employed, in accordance with regulations governing the field of business entities.
Persons performing supplementary entrepreneurial activity are explicitly listed as contributors to pension and disability insurance, thereby clearly regulating their tax and contribution status.
Contribution base
The Law precisely defines the base for the calculation of contributions, which depends on the amount of realized or estimated annual turnover. In this way, proportionality of obligations in relation to the scope of business activity is introduced.
The base is determined depending on turnover, as follows:
- up to EUR 9,000 – 60% of the average monthly salary in Montenegro
- up to EUR 15,000 – 100% of the average monthly salary
- over EUR 15,000 – 150% of the average monthly salary, with the possibility of paying contributions on a higher base
This approach aims to encourage the lawful performance of supplementary activities, with clearly defined and predictable obligations.
Amendments regarding exemptions from contribution payments
By amending the article relating to exemptions from contribution payments, the treatment of income received on the basis of winter allowance has been significantly changed. Instead of the previous limitation up to the amount of the minimum salary, contributions are now not paid on winter allowance up to the amount of 70% of the average monthly gross salary earned in the previous year.
This amendment represents alignment with economic realities and wage growth, as well as additional relief for employers and employees.
Exemption for digital nomads
The Law further clarifies the right to exemption from the payment of contributions for persons who earn income from an employer that is not registered in Montenegro, provided that they have digital nomad status, in accordance with regulations on the residence and employment of foreigners.
In this way, the legal framework for attracting digital nomads is further improved, and their contribution status in Montenegro is clearly delineated.
The Law applies from 1 January 2026, and timely familiarization with the amendments will be crucial to avoid irregularities and potential sanctions.
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