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  • Aldijana G

Computer programming

Basis for calculating contributions for entrepreneurial activity Computer programming



Due to the quick and relatively simplified registration, as well as the amount of fixed costs carried by this form of organization in the capacity of an entrepreneurial activity, developers often choose this form of organization.


The Income Tax Act did not categorize this code of activity into the activity of freelance occupations, and which categories define the basis of the calculation of contributions in the case of an organization established in the form of a entrepreneurial activity, which is fixed to the base of the average salary of the Federation of BiH.


In 2019, the Federal Ministry of Finance issued an opinion, stating that the income tax law gives examples of activity codes that are categorized into a group of freelance professions, such as lawyers, notaries, tax advisors, accountants, etc. however, that this list is not final, and adds computer programming to this list.


Accordingly, the base for the calculation of contributions for entrepreneurial activity– computer programming is calculated on the basis of the product of the 9-month average of the salary in FBiH and the coefficient of 1.1, which for 2022 constitutes the base of KM 1,682; and the payment of contributions for each month of calendar year 2022 in the following values:


  • Contribution to pension and disability insurance (23%) KM 386.86;

  • Health insurance contribution (16.5%) KM 277.53;

  • Unemployment insurance contributions (2%) KM 33.64;

That sums to total of KM 698.03.


Source: Opinion of the Federal Ministry of Finance no. 04-02-7139/19 of 24.09.2019).

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