With the Law on Amendments to the Law on Mandatory Social Insurance Contributions (Official Gazette of RM no. 129/15), the obligation introduced from January 1, 2015, for payment of income contributions that natural persons earn from performing physical or intellectual work, on the basis of one or more works contracts or copyright contracts or other contracts for which a fee for the work performed is determined.

This obligation ceases as of August 1, 2015, so such incomes earned by individuals as of this date are not subject to the payment of contributions, but only to personal income tax at a rate of 10%.