Bosnia and Herzegovina’s government has adopted amendments to the Regulation on Employer Assistance Payments to Workers in 2026, allowing employers to continue making tax- and contribution-free assistance payments of up to KM 300 per month until the end of the year.
Bosnia and Herzegovina’s government has adopted amendments to the Regulation on Employer Assistance Payments to Workers in 2026, extending its application until the end of 2026. The amendments were adopted on 28 July 2026 at the proposal of the Ministry of Finance.
Under the amended Regulation, employers may continue to pay monthly assistance of up to KM 300 to workers for the period from January to December 2026. The payment relating to December 2026 may be made no later than 31 January 2027.
Monthly assistance measure
The Regulation permits employers to provide employees with financial assistance of up to KM 300 per month to help offset the effects of rising living costs. The measure is designed to increase employees’ income arising from their employment relationship without creating an additional burden for employers through personal income tax or mandatory social insurance contributions.
Reason for the extension
According to the Ministry of Finance, the amendments were introduced to extend the validity of the Regulation until the end of 2026 in response to the continued impact of rising prices of essential living necessities.
The amended Regulation will therefore remain in force throughout 2026, allowing eligible employers to continue making assistance payments under the existing framework.
