Contributions
Contributions for compulsory social insurance shall be as follows:
- contribution for compulsory pension and disability insurance;
- contribution for compulsory health insurance;
- contribution for insurance against unemployment.
Obligors of contributions
Obligors of contribution shall be:
- persons employed with an employer;
- persons performing part-time and intermittent work assignments;
- elected or appointed persons, if making wage for performance of functions;
- members of boards of directors in a business organization and other legal entity and members of boards of directors in public enterprises and institutions who receive compensation for their work;
- sent persons, if not covered by compulsory insurance according to regulations of such country or unless otherwise determined by international agreement;
- citizens of Montenegro who are, at the territory of Montenegro, employed with foreign or international organizations and institutions, foreign diplomatic and consular representative offices or with foreign legal or natural persons, unless otherwise determined by an international agreement;
- citizens of Montenegro employed abroad;
- foreign citizens and persons without citizenship who are at the territory of Montenegro employed with foreign legal and natural persons, unless otherwise determined by an international agreement, or unless insured in accordance with the regulations of another country;
- foreign citizens and persons without citizenship who are at the territory of Montenegro employed with international organizations and institutions and foreign diplomatic and consular representative offices, if such insurance is envisaged by an international agreement;
- foreign citizens and persons without citizenship who are at the territory of Montenegro employed with local legal or natural persons, based on special contracts and agreements on international-technical cooperation, unless otherwise determined by an international agreement, or unless insured in accordance with the regulations of another country;
- persons realizing pecuniary benefit in accordance with the law governing employment;
- entrepreneurs and persons carrying out professional and other activity as a core profession;
- persons realizing the contracted fee, unless contribution obligors on other grounds;
- clergy, religious professionals, monks, and nuns;
- agriculture producers.
