MPIN — Monthly reporting of salaries and contributions
MPIN (Monthly Integrated Collection Report) is a mandatory form submitted monthly by the employer to UJP for calculated salaries, contributions and personal tax for all employees.
Definition
MPIN (Monthly Integrated Collection Report) is a mandatory form submitted monthly by the employer to UJP for calculated salaries, contributions and personal tax for all employees.
Details
Contains: data for each employee (EMBG, gross salary, contributions, tax, net salary). Deadline: by the 15th of the current month for the previous month. After filing, UJP generates payment orders for contributions and tax. Filed electronically via e-Tax.
Example
Company with 3 employees: submits MPIN for January by 15.02 → UJP generates orders → company pays contributions 33K MKD + tax 6.3K MKD = 39.3K MKD.