The Ministry of Internal Affairs has adopted the Rulebook on the adjustment of the maximum annual contribution base for 2025, which defines the maximum base on which mandatory social insurance contributions are calculated for the upcoming calendar year.
This regulation was published in the “Official Gazette of Montenegro”, no. 134/25 of 21.11.2025, and applies from the eighth day after publication.
What does the rulebook prescribe?
The rulebook prescribes that the maximum annual contribution base for 2025 is adjusted in accordance with the growth rate of the average salary in Montenegro in 2024. After the adjustment, the established base amounts to:
€75,453.00
This amount represents the upper limit on which contributions for pension, health, and other mandatory social insurance can be calculated, regardless of how high the insured person’s actual income was during the year.
Why is this information important?
The determination of the maximum base affects:
- employers, who must correctly calculate and pay contributions for employees with high earnings;
- entrepreneurs and self-employed persons, as it determines their maximum annual contribution obligations;
- accountants and tax advisors, who prepare calculations in line with applicable regulations;
- insured persons, whose total contribution amount cannot exceed the prescribed annual cap.
The adjustment of the maximum contribution base is carried out annually and is part of the standard fiscal procedure that ensures realistic monitoring of economic trends, primarily wage growth.
Application and termination of previous regulations
On the date this rulebook enters into force, it becomes the sole applicable document concerning the determination of the maximum annual contribution base for 2025. It does not amend other provisions on contribution rates; it solely establishes the maximum base to which those rates apply.
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