The National Assembly of the Republic of Srpska, Bosnia and Herzegovina approved a law on 28 November 2024 that introduces a social security incentive for salary/wage increases. The incentive provides that employers may claim a refund of the additional social security contributions paid on the difference between an employee's average salary/wage in the previous year and the increased salary/wage amount. Refund requests are made every six months and cover the additional social security contributions paid in the previous six months. The incentive enters into force on 1 January 2025.