The network covers Croatia within the Southern Europe region. Payslips there are drawn up in EUR, and dealings with a local firm are conducted in Croatian.
The business centres where the network is looking for a correspondent as a priority are Zagreb, Split, Rijeka, Osijek.
The country is a member of the European Union. An employee posted from another member state remains attached to the scheme of origin under the conditions set by the European coordination regulations, and the A1 certificate issued by the institution of the sending country is the proof of this. That document is called for during on-site inspections: it is applied for before departure, never afterwards.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Croatia, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.
La comptabilité et la paie pour compte de tiers sont libres en Croatie. La loi sur la comptabilité (Zakon o računovodstvu) se borne à préciser que l'entreprise cliente reste entièrement responsable de sa comptabilité même lorsqu'elle l'externalise ; elle n'impose au prestataire ni licence, ni registre, ni assurance. Le projet de licence obligatoire des cabinets comptables, prévu vers 2018-2019, n'est jamais entré en application.
Croatia is a member of the European Union and the European Economic Area and has adopted the euro, which removes currency risk for an employer within the zone and makes cost comparison straightforward. EU coordination applies in full, including for posting and for employees working across several member states.
Social protection is funded by contributions collected by the Porezna uprava (tax administration) on behalf of HZMO (the pension fund) and HZZO (the health insurance fund). The employer therefore has a single payment channel, which lightens day-to-day administration but calls for careful identification of reporting categories.
Salaries are paid in euros by bank transfer. Croatian is the language of the contract and of documents submitted to the authorities; a courtesy translation is common but does not replace the local version.
Accountancy and payroll for third parties are unregulated. There is no Croatian institute of accountants, and only statutory audit is reserved, to ovlašteni revizor supervised by the Hrvatska revizorska komora.
Employee affiliation precedes the start of work. Registration with the pension and health insurance bodies is completed before the first working day, and inspectors treat it as a standard point of control.
That presupposes being an employer somewhere. An EU company may employ in Croatia without establishing a structure there, provided it registers as an employer and takes on local reporting duties; the choice between that route, a branch and a subsidiary turns on the expected duration of the activity and on whether a physical presence is required.
The Croatian payslip constitutes an enforceable instrument if pay is not made, which is far from immaterial when drafting it: it must allow the employee to reconstruct the calculation. The employer withholds income tax at source, increased where applicable by the municipal surtax of the employee's place of residence, which makes net pay dependent on the municipality.
Particulars on duration, probation, working time and leave are checked in the written contract, which is mandatory and given to the employee, as is the possible application of a sectoral collective agreement, since several industries are covered.
Deregistration with the social bodies, the final settlement and, depending on the ground for termination, compliance with the notice and compensation rules close the file. Those rules differ appreciably according to whether the termination is at the employer's initiative or by agreement.
The network asks 8 documents of any firm wishing to represent it in Croatia. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 8 documents, 6 are required of every applicant and 4 have a limited period of validity, the shortest being 1 months.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Izvadak iz sudskog registra (za obrt: Izvadak iz obrtnog registra)Court register extract (or Craft register extract) Le e-Izvadak délivré en ligne a la même valeur qu'un extrait papier depuis 2019 et est gratuit. Selon la forme juridique, c'est le sudski registar (d.o.o., j.d.o.o., d.d.) ou l'obrtni registar (obrt) qu'il faut interroger. | Trgovački sud — Sudski registar, Ministarstvo pravosuđa, uprave i digitalne transformacije | 3 months Required | Official website |
| OIB (Osobni identifikacijski broj) ; Potvrda o upisu u registar obveznika PDV-aPersonal Identification Number (OIB) and VAT register entry certificate L'OIB à 11 chiffres est l'identifiant universel croate : fiscal, social et administratif. Le numéro de TVA intracommunautaire est HR + OIB, vérifiable sur VIES. | Ministarstvo financija — Porezna uprava | No expiry Required | Official website |
| Potvrda Porezne uprave o stanju duga (potvrda o nepostojanju duga)Tax administration certificate of no outstanding debt En marchés publics, cette attestation ne doit pas dater de plus de 30 jours ; l'appliquer comme durée d'actualité par défaut. Elle s'obtient via ePorezna. | Ministarstvo financija — Porezna uprava | 1 month Required | Official website |
| Potvrda Porezne uprave (couvre les doprinosi HZMO et HZZO)Social contributions clearance — included in the tax certificate Il n'existe pas d'attestation sociale distincte en Croatie : la Porezna uprava recouvre impôts et cotisations, et l'attestation de dette couvre les deux. Inutile d'écrire au HZMO. | Porezna uprava, qui recouvre les cotisations pour le HZMO (retraite) et le HZZO (maladie) | 1 month Required | Official website |
| Polica osiguranja od profesionalne odgovornostiProfessional liability insurance policy Obligatoire pour les sociétés d'audit (revizorska društva) au titre de la loi sur l'audit, mais pas pour les cabinets comptables ni les prestataires de paie. Très répandue commercialement : à exiger contractuellement. | Assureur agréé, sous supervision de la HANFA | 12 months Where applicable | Official website |
| Nema licence — registrirana djelatnost NKD 69.20 (računovodstvene, knjigovodstvene i revizijske djelatnosti) ; za reviziju: Hrvatska revizorska komoraNo licence required; registered NACE 69.20 activity Vérifier simplement que l'extrait du registre mentionne bien l'activité comptable parmi les objets sociaux. Il n'existe ni carte professionnelle ni ordre pour les comptables croates. | Aucun organisme de licence pour la comptabilité ; Hrvatska revizorska komora pour l'audit légal | No expiry Required | Official website |
| Preslika osobne iskaznice ili putovnice direktoraCopy of the director's ID card or passport L'identité du direktor et son pouvoir de représentation figurent déjà dans l'extrait du sudski registar, librement consultable : la pièce d'identité ne sert qu'à confirmer le signataire. | Ministarstvo unutarnjih poslova (MUP) | No expiry Required | Official website |
| Evidencija aktivnosti obrade i ugovor o obradi (GDPR) — nema obveze registracije kod AZOP-aGDPR documentation; no registration with the DPA L'obligation de déclaration des fichiers a disparu avec le RGPD. Demander le registre des activités de traitement, l'accord de sous-traitance art. 28 et les coordonnées du DPO le cas échéant. | Agencija za zaštitu osobnih podataka (AZOP) | No expiry Where applicable | Official website |
A single form, the JOPPD, concentrates all income paid and the associated withholdings, salaries and fees alike. Its logic is a return per payment rather than per period, which often disorients administrators coming from a conventional monthly system and demands disciplined data entry, best established from the very first month.
No institute of accountants exists in Croatia: the activity is open, and a candidate presenting themselves as a member of a Croatian professional body is describing something that does not exist. The claim is then worth probing.
Two business registers coexist, finally, and should not be confused. The sudski registar lists companies, the obrtni registar craft and sole-trader activities. A knjigovodstveni servis frequently operates as an obrt, in which case its extract comes from the second register: that is entirely regular.
Croatie : tout est accessible en ligne et gratuitement, sudski registar comme ePorezna. L'OIB est la clé d'entrée universelle — le demander en premier au candidat permet de tout vérifier soi-même. Deux pièges. D'abord, ne pas chercher un ordre des experts-comptables croate : il n'existe pas, et un candidat qui prétend en être membre est à interroger. Ensuite, distinguer le sudski registar (sociétés) de l'obrtni registar (artisans/obrt) — un knjigovodstveni servis exerce souvent sous la forme d'un obrt et son extrait vient alors du second registre, ce qui est parfaitement régulier.
The network opens 3 partner slots in Croatia, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Croatia has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
Since the activity is unregulated, we base our assessment on verifiable documents and demonstrated experience. The OIB, the universal identifier, is the first item we ask for: with it we can independently check the sudski registar or obrtni registar extract, the ePorezna position and the VAT number. To that we add the Porezna uprava potvrda covering taxes and contributions, professional indemnity cover, the record of processing activities and the GDPR processor agreement, together with references on multi-site payrolls and on JOPPD filings run at volume.
Describe your requirement. No firm is listed in Croatia yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in CroatiaMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Croatia.