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Federation of Bosnia and Herzegovina Provides Social Security Contribution Refund to Incentivize Employers that Maintain Employee Levels in 2025

19 February 2025

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Approved Changes

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Bosnia and Herzegovina

The Government of the Federation of Bosnia and Herzegovina (FBiH) has approved an incentive to encourage employers to maintain employee levels in 2025. As per a regulation published in the Official Gazette on 5 February 2025, qualifying employers may be granted a refund of social security contributions paid for employees during the period 1 January to 31 December 2025, subject to certain conditions. The refund is available only in respect of contributions made for employees who were employed on 30 November 2024 and continue to be employed in 2025.