Payment of K-15 Begins in the Private Sector, Minimum Exceeds 19,000 Denars

As of today, private companies in North Macedonia have the opportunity to begin paying the annual leave allowance, known as K-15, while the minimum amount for 2026 has been set at around 19,116 denars.

The calculation of this allowance is based on the average net salaries for February, March, and April 2026, which were 46,159, 48,433, and 48,779 denars. These figures produce an average of approximately 47,790 denars, on which the K-15 is calculated, and according to the Collective Agreement it must amount to at least 40 percent of that value.

All employees in the private sector are entitled to receive K-15, provided that during the calendar year they have at least six months of uninterrupted employment with the same employer.

Businesses also have the option of paying a larger amount if this is provided for in a collective agreement or in an internal company act.

Meanwhile, companies operating at a loss or facing financial difficulties may apply to pay a lower amount, or in some cases be exempted from this obligation, in accordance with the law and collective agreements, but only if they have the relevant documentation and decisions required by law.

If employers do not make the leave allowance payment provided by law, they may face inspections by the State Labour Inspectorate and financial penalties. Workers, on the other hand, have the right to file a complaint with the Labour Inspectorate or seek their rights in court.

K-15 is a legal right of workers, arising from collective agreements and labor legislation. /INA/