Acquiring the right to old-age pension/early retirement pursuant to EU regulations and/or international agreements on social insurance

• The right to an old-age pension is acquired by an insured person who has reached 65 years of age and completed 15 years of qualifying periods.
• If you were insured in one or more countries with which the Republic of Croatia applies EU regulations on coordination of social security systems, the procedure for obtaining the right to pension is initiated by submitting an application to the pension insurance holder in the state in which you have residence.
• An application submitted in one state shall be deemed as an application submitted in all states in which you have completed your insurance periods.
• You will be entitled to pension in all states in which you have been insured, in accordance with EU regulations on coordination of social security systems and/or international agreements on social security and if you satisfy other conditions under the national regulations of those states.
• Your old-age pension will be paid regardless of where you reside.

The right to a disability pension pursuant to EU regulations on coordination of social security systems

requirements to qualify for a disability pension:

• partial or complete loss of working capacity
• years of service.

Partial loss of working capacity exists when an insured person has experienced a loss of working capacity and due to his or her age, health condition, education and abilities cannot be rehabilitated to work on other tasks full time, but can work at least 70% of full time on adapted tasks with the same or similar professional skills and if such adapted tasks correspond to the tasks he or she previously performed and require the same or similar level of education.
Complete loss of working capacity is defined as permanent loss of working capacity, with no remaining working ability.

If partial or complete loss of working capacity occurred due to illness and/or injury outside work before the age of 65, the person acquires the right to a disability pension if his or her qualifying periods cover at least one third of the person’s working life.

Applying international agreements on social insurance If you were insured in one or more countries with which the Republic of Croatia applies bilateral agreements on social insurance, the procedure for obtaining the right to pension is initiated by submitting an application to the pension insurance holder in the contracting state in which you have residence or in the contracting state of last insurance.

• An application for a disability pension submitted in one state shall be deemed as an application submitted in all states in which you have completed your insurance periods.
• Each Member State applies its national regulations when determining the degree of disability.
• Medical expert evaluation for persons that are residents abroad is started based on medical documents delivered by the foreign pension and disability insurance holder.
• In the procedure of acquiring the right to a disability pension pursuant to EU regulations and international agreements on social insurance, the assessment and opinion of the foreign medical expert is not binding for determining the disability status.
• Experts from every pension insurance holder make an independent evaluation regarding the insuree’s disability and apply the legal and medical definition of disability from their own legislation.
• Your disability pension will be paid regardless of where you reside.

Acquiring the right to survivors’ pension pursuant to EU regulations and/or international agreements on social insurance

Family members of a deceased insured person are entitled to a survivors’ pension if the person from whom the right is executed fulfilled one of the following conditions:

• completed at least 5 years of insurance periods (working life) or at least 10 years of qualifying periods (working life and, or special periods, e.g. in war)
• met the requirements relating to the length of qualifying periods for acquiring the right to a disability pension
• was a beneficiary of an old-age, early retirement or disability pension
• was a beneficiary of the right to occupational rehabilitation

If the death of an insuree or insured person occurred as a result of an accident at work or occupational disease, his or her family members have the right to a survivors’ pension regardless of the length of qualifying periods completed.

• The procedure for obtaining the right to survivors’ pension is initiated by submitting an application to the competent pension insurance holder in the contracting state in which you have residence.
• An application submitted in one state shall be deemed as an application submitted in all states in which the deceased has completed insurance periods.
• Survivors’ pension will be paid to the surviving family member regardless of the place of his or her residence in any of the contracting states.

Starting the procedure

• Application for granting the right to old-age pension/early retirement pension/old-age pension for a long-term insured person/early retirement pension due to employer’s bankruptcy: https://www.mirovinsko.hr/UserDocsImages/tiskanice/Tiskanica_zahtjeva_br_1_1.pdf

Along with the application, please include: 

1. employment record card, original or certified copy or a statement of not having an employment record card
2. written evidence regarding the working period that is not entered into the employment record card or a statement of not having the written evidence
3. decision on termination of employment or the amended employment contract
4. certificate regarding insurance periods with extended duration
5. written evidence on employment abroad (e.g. overview of insurance periods abroad, certificates regarding employment, insurance number from a foreign insurance holder, etc.)
6. certificate of citizenship (copy of personal identification card or nationality certificate)
7. birth or marriage certificates, if you worked abroad
8. birth certificates for every child (not older than 6 months)
9. certificate confirming the period of participating in the Croatian War of Independence – PS form (persons who participated in the Croatian War of Independence)
10. certificate confirming the status of a war veteran from the Croatian War of Independence – volunteer in the Croatian War of Independence – BR form (persons who participated in the Croatian War of Independence).

Application for granting the right to disability pension/assessment of working capacity/temporary disability pension: https://www.mirovinsko.hr/UserDocsImages/tiskanice/Tiskanica_zahtjeva_br_1_2.pdf

Along with the application, please include:

1. Report regarding the assessment and opinion on the health status and working capacity (form 1-IN, issued by a chosen physician)
2. form 2-IN (work description)
3. report on work injury certified by the Croatian Institute of Public Health
4. decision on the established professional illness
5. original employment record card or certified copy or a statement of not having an employment record card
6. written evidence regarding the working period that is not entered into the employment record card or a statement of not having the written evidence
7. certificate regarding insurance periods with extended duration
8. written evidence on employment abroad (e.g. overview of insurance periods abroad, certificates regarding employment, insurance number from a foreign insurance holder, etc.)
9. certificate of citizenship (copy of personal identification card or nationality certificate)
10. birth and marriage certificates, if you worked abroad
11. birth certificates for every child (not older than 6 months)
12. certificate confirming the period of participating in the Croatian War of Independence – PS form (persons who participated in the Croatian War of Independence)
13. certificate confirming the status of a war veteran from the Croatian War of Independence – volunteer in the Croatian War of Independence – BR form (persons who participated in the Croatian War of Independence).

Along with the application for early disability retirement, please include:

1. certificate from the Employment Service regarding the periods of unemployment.

Application for granting the right to compensation for physical damage: https://www.mirovinsko.hr/UserDocsImages/tiskanice/Tiskanica_br_1_3.pdf

Application for granting the right to survivors’ pension / widow / widower / child / parent /child with a status of a disabled person with the remaining working capacity determined pursuant to regulations on occupational rehabilitation and employment of disabled persons: https://www.mirovinsko.hr/UserDocsImages/tiskanice/Tiskanica_zahtjeva_br_1_4.pdf

Along with the application, please include:

A) After the death of the pension beneficiary

1. death certificate
2. birth certificates for members of the family – for every child (not older than 6 months)
3. marriage certificate for widow or widower (issued after the partner’s death – not older than 6 months)
4. certificate regarding schooling for children older than 15
5. medical documents if complete loss of working capacity is to be determined for the beneficiary’s family member
6. in case the pension beneficiary worked abroad and is not entitled to pension with the foreign social insurance holder, written evidence on employment abroad (e.g. overview of insurance periods abroad, certificates regarding employment, insurance number from a foreign insurance holder, etc.).

B) After the death of an insured person (1 – 5)

1. employment record card from the deceased insured person, original or certified copy or a statement of not having an employment record card
2. written evidence regarding the working period that is not entered into the employment record card or a statement of not having the written evidence
3. certificate regarding insurance periods with extended duration
4. certificate confirming the period of participating in the Croatian War of Independence – PS form (if the deceased insured person participated in the Croatian War of Independence)
5. certificate confirming the status of a war veteran – volunteer in the Croatian War of Independence – BR form (if the deceased insured person participated in the Croatian War of Independence)
6. medical documents if complete loss of working capacity is to be determined for the insured person’s  family member
7. in case the pension insured person worked abroad and is not entitled to pension with the foreign social insurance holder, written evidence on employment abroad (e.g. overview of insurance periods abroad, certificates regarding employment, insurance number from a foreign insurance holder, etc.)

SPECIAL NOTE: The beneficiary of the above-mentioned rights shall report to the competent service of the Croatian Pension Insurance Institute within 15 days regarding any change that occurred in personal or real circumstances that affects the right or the scope of using the right (concluding an employment contract, marriage, changing the permanent residence address or registering the temporary residence address, termination or completion of regular schooling and other).

More info:

https://www.mirovinsko.hr/hr/mirovine-primjenom-uredbi-eu-i-medjunarodnih-ugovora-o-socijalnom-osiguranju/172?impaired=1 

Institution

Croatian Pension Insurance Institute, Regional Office in Zagreb
Tvrtkova 5 ; Zagreb 10000
Tel: +385 1 4595 500

E-mail:
zagreb@mirovinsko.hr

Working hours: 8:15 – 15:45 (Monday-Friday)

The Croatian Pension Insurance Institute (HZMO) is a public institution established under the Pension Insurance Act. https://narodne-novine.nn.hr/clanci/sluzbeni/2019_10_102_2048.html
The Croatian Pension Insurance Institute is a legal person with rights obligations and responsibilities established Law and by the Statute and it has public authority in resolving on the rights and obligations from pension insurance. The HZMO operates independently and it is represented by its director. The ministry in charge of the pension system performs administrative supervision of the HZMO and the ministry competent for family supervises and monitors the implementation of child benefit regulations.
There are three legal entities in HZMO’s ownership:
• Croatian Pension Insurance d.o.o. (HMO d.o.o.),
• Croatian Pension Investment Company d.o.o. (HMID d.o.o.).
• Croatian Pension Insurance Company (HR MOD d.d.).
HZMO’s head office is in Zagreb, A. Mihanovića 3

Info: HZMO

There are no EU-wide rules that say how EU nationals who live, work or spend time outside their home countries are to be taxed on their income. However, the country where you are resident for tax purposes can usually tax your total worldwide income, earned or unearned. his includes wages, pensions, benefits, income from property or from any other sources, or capital gains from sales of property, from all countries worldwide.

The tax system of the Republic of Croatia determines state taxes: income tax, value added tax, special taxes and excise duties (special tax on motor vehicles, coffee and non-alcoholic beverages, insurance premiums from motor vehicle liability insurance and premiums from motor-vehicle damage cover, system of excise duty taxation of alcohol and alcoholic beverages, manufactured tobacco, energy products and electricity). This includes various county, city or municipal taxes, joint tax (income tax), and taxes related to games of chance.

The VAT rate in Croatia is 25%, while lower rates of 13% and 5% are applied to certain products and services.

Income tax is paid according to the 24% or 36% rate of the base amount, depending on the amount of income. This includes pension insurance contributions (20%), health insurance (16.5%) and surtax ranging from 0 to 18% (depending on place of residence). Workers shall have obligatory unemployment insurance and insurance in case of injury at work provided for from the state budget.

Each country has its own definition of tax residence. However:

• individuals are considered to be tax-residents in the country where they spend more than six months a year
• individuals are usually tax-residents in their home country if they spend less than six months a year in another EU country.

Under EU rules, no matter in which EU country you are considered a tax-resident, you should be taxed in the same way as nationals of that country under the same conditions. For example, in the country where you are tax-resident or where you earn all or most of your income, you should be entitled to:

• any available family allowances and tax deductions for childcare costs, even if the costs are incurred in another EU country
• any available tax deductions for interest on mortgages, even for a house you own in another EU country
• joint tax assessment with your spouse, if this is possible in that country

In some cases, two countries can consider you a tax-resident and tax your total worldwide income. Luckily, there are agreements between many countries on avoiding double taxation that usually contain rules according to which you can determine which of the two countries you are a resident of.

If the taxation agreement does not provide a solution or if your situation is particularly complex, you can contact the competent tax authorities of both countries and ask them to clarify the situation. In some cases, such as for workers posted abroad for a limited time or jobseekers abroad, you may be considered tax–resident, and therefore taxable, in your home country even if you stay abroad for more than 6 months – if you keep your permanent home in your home country and your personal and economic ties with that country are stronger.

For business operations in Croatia, depending on the circumstances, certain taxes, contributions and other levies have to be paid. After the registration of the head office (establishment), and before the start of the company, or 8 days after the start of the crafts, you are obliged to register your business entity at the Tax Authority. You will need the Decision on registration in the crafts register or the register of companies and for the company the issued Notification on classification according to the NCEA. The request for the PIN/OIB, income tax returns and company tax returns and all forms for payment shall be submitted to the Tax Administration local office. It is possible to meet the tax obligations electronically through the Tax Administration e-services, using the advanced e-signature. Companies i.e. trading companies as legal persons are obliged to pay income tax and value added tax (VAT). The threshold for entry into the VAT system is HRK 300,000.00. Companies employing workers, or paying receipts to other natural persons, are obliged to calculate and pay for them the prescribed taxes and contributions for mandatory insurance. Craftsmen, free occupations and farmers as natural persons are obliged to pay income tax and local surtax. It is possible to switch to payment of company tax instead of income tax. Contributions for mandatory insurance, value added tax (VAT) and other taxes are also to be paid. If you are corporation tax payer or income tax payer from an individual activity and you operate with cash you are also liable to fiscalization. Trading companies may be county and local tax payers, capital transfer tax payers and special taxes and excise tax payers.

PIN (OIB) for foreign persons

Personal Identification Number (PIN/OIB) is a permanent and obligatory mark for all persons in the Croatian Legal System.

PIN/OIB is considered a tax number for taxation purposes.

PIN/OIB is determined and assigned, among other things, to foreign natural and legal persons that have some cause to be monitored.

A foreign person is considered a natural person not having Croatian citizenship and a legal entity that has its headquarters outside the Croatian territory.

It is believed that the cause for monitoring a foreign person has developed:

1. if the foreign person is entered in the official records of residence permits to foreigners in the Ministry of the Interior – foreign natural person then goes to the Ministry of the Interior to register the residence and to be determined and assigned PIN/OIB.

1. if the foreign person is entered in an official register of persons and property on the Croatian territory and if the foreign person has become a taxpayer under a special regulation. Foreign natural and legal person then comes to the relevant Tax Administration office to be determined and assigned PIN/OIB.

For example, reason for monitoring has developed:

• when a foreign person becomes a taxpayer under a special regulation (accounting for another income, withholding tax calculation, etc.)
• when a foreign person becomes a taxpayer because acquires assets on which tax shall be paid and shall be entered in the official record in which the ownership of that property is kept (real estate – transfer tax, registration in the land registry, entry in the records of taxpayers utility charges, taxes on vacation homes, cars – a tax on road motor vehicles, entry in the records of the owner of the vehicle at the MoI, etc.)
• when a foreign person enters the acquisition of rights and obligations in the official records, not becoming a taxpayer (the acquisition of securities, bank accounts opening, the establishment of the company, etc.)
• when required by a foreign person due to obligations prescribed by laws.

For the purpose of determining and assigning the PIN/OIB a foreign person shall submit to the local competent Tax Administration office in person or by proxy a form Request for Determining and Assigning PIN/OIB. Along with the application the person submits valid documents confirming the information specified in the application. In the course of 2017 electronic procedure will be introduced.

Locally competent Tax Administration office refers to the Tax Administration office according to the place where the cause for monitoring a foreign person developed, depending on where the purchase was made (real estate, car, security, etc.), where a bank account is opened, where the right to retirement from the Republic of Croatia will be enjoyed, etc.  If it is not possible to determine locally competent Tax Administration office the foreign person may contact the Regional Office Zagreb, Dubrovnik Avenue 32, 10000 Zagreb.

Documents

Certificate of tax residence

Certificate of income and paid taxes ​

PIN (OIB) for foreign persons.

More info:

https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_hr.htm

http://www.porezna-uprava.hr/en/EN_obrasci/Pages/default.aspx 

Institution

Ministry of Finance – Tax Administration, Regional Office Zagreb
Office for Non-residents

Avenija Dubrovnik 32; Zagreb 10000
Tel: +385 1 6501 111

E-mail:
ured.ravnatelja@porezna-uprava.hr

Working hours: 8 till 15h (Monday-Friday)

The Ministry of Finance is responsible for developing and implementing the government’s fiscal policy. Its goals are to contribute to the stable growth of the economy, the increase of prosperity, quality of life and employment for all Croatian citizens.

One of the key tasks of the Ministry is to prepare the state budget, manage budget revenues and expenditures, i.e. the taxpayers’ funds. The Ministry of Finance is branched into several organizations that participate in various aspects of activities, one of which is the Tax Administration.

The Tax Administration is a unique and independent administrative organization within the Ministry whose goal is to implement and monitor the implementation of tax regulations and contributions collection regulations.

The Tax Administration operates under the name: Ministry of Finance, Tax Administration.

Info: Tax Administration

Research and innovation directly contribute to the level of prosperity and well-being of individuals and society in general. The Treaty of Lisbon strengthens EU measures in this field of research in order to create the European research area.

With the goal of faster integration of the Republic of Croatia into the European Higher Education Area (EHEA) and the European Research and Innovation Area (ERIA), it is the Ministry’s task to create pre-conditions for the free movement of students, teachers, scientists and researchers in the area of higher education and science, which is in accordance with the European policy of creating a single education and science area.

There is a clear regulation which states that the employment procedure has to be done by a public vacancy notice, published in the official journal of the Republic of Croatia (Official Gazette) and on official web pages of the scientific research organization, as well as on the official EURAXESS web page. The majority of Croatian science organizations have signed the European Charter for Researchers and accepted the Code for Researchers as a key document for international visibility and employment transparency. Since 2013, the Ministry has been conducting the New International Fellowship Mobility Program for Experienced Researchers in Croatia (NEWFELPRO 2013 – 2017) co-funded by the Marie Curie FP7-PEOPLE-2011-COFUND program. The goal of the NEWFELPRO is the long-term increase of presence of qualified researchers providing them with new opportunities of acquiring relevant international experience, which will also contribute to further development of international scientific networks. Besides the Ministry, the Croatian Science Foundation is conducting several programs directed towards increasing mobility: e.g.  Installation Research Projects whose goal is to establish independent research careers for young scientists and the Connectivity Program Unity through Knowledge Fund directed towards ensuring short-term mobility of researchers, particularly for young scientists to participate in quality research abroad and acquire new skills necessary for improving competitiveness in Croatia.

After arriving to Croatia, EEA nationals are required to contact a research institution and inquire about open vacancy notices, employment opportunities and possibilities for collaboration in the area of science and research. They can also contact the competent ministry and relevant public institutions and can use the EURAXESS network.

More info:

https://eur-lex.europa.eu/summary/chapter/research_innovation.html?root_default=SUM_1_CODED=27

https://www.euraxess.hr/croatia/research-croatia

Institution

Ministry of Science and Education
Donje Svetice 38; Zagreb 10000
Tel: +385 1 4594 542
+385 1 4594 209
E-mail:
znanost@mzo.hr

Working hours: 9 til 16  (Monday-Friday)

The Ministry of Science and Education supports the overall development of the Republic of Croatia by ensuring conditions for:
– education and development of capable, ambitious and responsible individuals within a quality and available lifelong learning system.
 – quality vocational training that meets the present and future needs of the labour market
 – development of science based on excellence and international competitiveness

Info:   MZO

EEA nationals have the same rights as Croatian citizens when applying for a vacancy, provided they meet the required criteria for a specific position. The Republic of Croatia made the rights of EEA nationals equal to the rights of Croatian citizens, related to applying for the same position for which a vacancy notice was published.

Applying the principle of reciprocity, Croatia introduced temporary restrictions for all EU countries that introduced restrictions and interim periods for Croatian workers. The reciprocity measures currently apply only to Austrian citizens. Austrian citizens who are subject to the Regulation can regulate their legal and work status in Croatia with a stay and work permit outside the annual quota and if they wish to work 90, 60 or 30 days per year with a work registration certificate (see requirements for work registration certificate).

In the Republic of Croatia the employment relationship is established by entering into an employment contract. The employment relationship can be established for a definite or indefinite term, full time or part time.

The contract of employment must be concluded in writing and if the employer does not offer to enter into an employment contract, a statement must be issued by the employer regarding the conclusion of such contract prior to the beginning of work.

If, prior to the beginning of work, the employer does not conclude a contract of employment with the worker in writing or does not issue a statement on the conclusion of the contract to the worker, it is considered that the employer and worker entered into an indefinite duration employment contract.

The employer shall provide the worker with a copy of the application for obligatory pension and health insurance within 8 days of the expiry of the deadline for application submission for obligatory insurance in accordance with special legislation.

Foreign citizens can find work in the Republic of Croatia in the following ways:

 – through the Croatian Employment Service (HZZ – with assistance from an employment advisor or on the web page  “Burza rada”),

 – through agencies for employment mediation,

 – online and

 – in vacancy notices in public newspapers.

When registering at the Croatian Employment Service, unemployed persons are assigned with an employment advisor that helps in defining their work potential, activities that can help their employability, identifying professions they are most likely to get a job in, providing information about the labour market, provides legal advice and helps with choosing education programmes and training, writing CV’s, etc.

Agencies for employment mediation provide mediation services for the employment procedure. The employment procedure is based on writing CV’s and job applications for vacancies and providing all the necessary documents prescribed by the vacancy notice. The procedure of choosing and notifying candidates is prescribed in the vacancy notice along with its deadline. The employer’s obligations after deciding on employing the person that applied for the vacancy and what the person needs to be notified of are prescribed by law.

The employers in the public sector require a CV along with the application, as well as proof of qualifications and skills (certificates, diplomas), statement on clear criminal record, proof of citizenship and place of residence and other when necessary.

Private employers usually require an application via e-mail that consists of a CV and sometimes documents such as diplomas, certificate on passed professional examination and other, depending on the position. Sometimes it is required to fill out an online application on the employer’s web page, while other forms of application are not taken into consideration, and in some cases, mostly with small employers, it is enough to apply over the phone.

Open applications are mostly well-received.  Considering that we do not know which form of application is the most acceptable to the employer, it is good to attach proof of qualifications and skills to the CV and cover letter, along with reference letters or contact information for persons who would be able to provide a reference, if there are any.

The job application should be adapted to the employer we are sending it to and it is important to highlight the knowledge or experience relevant to the position we are applying for. Also, contacting the employer in any other way than the one stated in the vacancy notice (via phone instead if e-mail, via e-mail instead of mail, etc.) is usually not acceptable.

Before talking to the employer, it is good to get detailed information on the employer’s activity, employee structure, dress code and other information that could be useful in order to leave a good impression during the interview. Being uninterested, late or unkempt will most definitely result in being disqualified from further procedure.

While choosing the candidates for the position (interview, test, survey, etc.) and concluding the contract of employment, the employer is not allowed to ask for information from the worker regarding questions that are not directly related to the employment relationship (family status, pregnancy, religion, nationality…).

More info:

https://gov.hr/moja-uprava/pravna-drzava-i-sigurnost/strani-drzavljani-u-rh/rad-stranaca/1724

https://ec.europa.eu/social/main.jsp?langId=hr&catId=457

https://ec.europa.eu/growth/single-market/services/free-movement-professionals/qualifications-recognition_en

https://migracije.hr/eea-nationals/?lang=en#

https://migracije.hr/wp-content/uploads/2019/03/Kontaktne-to%C4%8Dke-direktive-2014-54-EU.pdf

Institution

Croatian Employment Service
Ulica kralja Zvonimira 15; Zagreb 10000
Tel: +385 1 5463 111
+385 1 4563 609
E-mail:
HZZ.Zagreb@hzz.hr

Working hours:  7:30 till 15:30  (Monday-Friday)

The Croatian Employment Service is the leading institution in the Croatian labour market, especially in forming the overall supply and demand in order to reach full employment, which it achieves by effectively mediating the development of high quality services according to the clients’ needs, by acquiring knowledge, developing skills and abilities and promoting partner relations with stakeholders in the labour market.
The Service operates through offices in every major city in the Republic of Croatia, while the main office is in Zagreb. The tasks within the Service and every office are divided internally among services for employers and employees, the unemployed register and active job search and professional development.

Info: HZZ