Personal Salary Payment Notification
Print Page08. 12. 2025.
We inform entrepreneurs and agricultural sole proprietors that the deadline for submitting the notification on opting for the payment of personal salary, or on the cessation of such payment, for the period starting from 1 January 2026, is 15 December of the current year.
The notification is submitted electronically via the Tax Administration’s eTax portal. Please note that the notification on opting for the payment of personal salary is not submitted annually. Once the notification is submitted, the taxpayer retains the status of a taxpayer who pays personal salary until a notification on cessation of such payment is submitted.
Personal salary, in accordance with the Personal Income Tax Law, represents a monetary amount that an entrepreneur or agricultural sole proprietor may choose to pay to themselves, in which case the personal salary and the related tax liabilities are recorded in the business books as the taxpayer’s monthly personal remuneration.
A person who starts conducting a business activity as an entrepreneur or agricultural sole proprietor shall submit the notification on opting for the payment of personal salary exclusively at the time of registration with the organization responsible for maintaining the register of business entities, which will forward the request to the Tax Administration.
A person who starts conducting a business activity and does not register with the organization maintaining the register of business entities shall submit the notification on opting for the payment of personal salary electronically via the Tax Administration portal, within 5 days from the registration with the Tax Administration, i.e., the day of assignment of the Tax Identification Number (PIB), and no later than 31 December of the current year.