Employed mothers in North Macedonia may qualify for a 100 percent refund of the personal income tax withheld from their salaries. The measure is part of the proposed amendments to the Law on Personal Income Tax, which have now been submitted for parliamentary consideration.
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Instead of creating new social benefits or providing direct payments from the state budget, the support would be offered by refunding tax paid previously. Under the proposal, the current method of calculating and paying tax would not change, while families would have higher monthly incomes at their disposal.
The draft law stipulates that an employed mother would be entitled to a full refund of the personal income tax paid on her salary. For the mother of a first child, this right would apply for 12 months; for the mother of a second child, for 24 months; and for the mother of a third child, until the child turns 18.
The explanatory memorandum to the draft law states that the measure aims to improve the material circumstances of families with children, strengthen the financial security of employed mothers and make it easier to balance professional commitments with family life. It is also linked to the state’s long-term objectives in demographic policy and the promotion of births.
The legislative amendments were proposed by MP Mile Cekov. He was previously part of ZNAM, but recently split from the party and currently serves as an independent MP.
Under the draft law, the duration of the benefit would be determined based on the number of children in the family, with the aim of providing support for parenthood./Telegrafi/
