Guide to maternity and parental leave reimbursements in Montenegro

Complexity can be simple?! Your guide to maternity and parental leave reimbursements Believe it or not, mistakes when submitting claims for maternity and/or parental leave reimbursements are so common that clients sometimes cite them as a reason for changing their accounting firm. On the other hand, from accounting agencies you can often hear: "I just hope we don't have to handle maternity/parental leave reimbursement claims…" or "We don't do that part…" Although the administrative process has its intricacies, it is worth highlighting that Montenegro is one of the few countries offering a fairly supportive policy for pregnant women and parents on one side, and for employers on the other. So, before you give up this right, please read our detailed guide to the claim submission process.

INSTRUCTIONS FOR REIMBURSEMENT OF FUNDS DURING PREGNANCY SICK LEAVE

Under the Rulebook on the procedure for exercising the right to temporary work incapacity and the right to salary compensation during temporary work incapacity, the employer is reimbursed Gross 1 salary up to a maximum of two average salaries in Montenegro for the previous year. The average Gross 1 salary for 2023 is EUR 987. The reimbursement claim must be submitted within 90 days from the date of salary payment; otherwise the right to reimbursement is lost. Salary taxes must have been paid for the 12-month period prior to the opening of sick leave in order to qualify for reimbursement. Steps:

Prepare a request for a certificate from the Tax Administration for the 12-month period prior to the opening of sick leave. For example, if sick leave was opened on 20 May 2024, you need to request a certificate from the Tax Administration for the period May 2023 – April 2024. Note: Submitted only with the first claim
Prepare a request for a certificate from the Tax Administration for the month for which reimbursement is being sought
Prepare a certificate on the determination of the salary calculation base — average for the 12 months prior to the opening of sick leave — Health Fund form. Note: Submitted only with the first claim
Prepare payslips for the 12-month period prior to the opening of sick leave
Prepare the payslip for the month for which reimbursement is being sought
After receiving the certificates from the Tax Administration (points 1 and 2), prepare a free-form reimbursement claim bearing the company seal and the signature of the authorised person
Prepare the salary compensation payment certificate form PSZR – O09 – Health Fund form
Prepare the claim for reimbursement of paid salary compensation — Health Fund form
Attach a copy of the employment contract and annexes (if any), the insurance registration, and the bank statement showing payment of salary and salary taxes. Note: Submitted only with the first claim

Required documentation:

Report on temporary work incapacity for the month for which reimbursement is being sought
Tax Administration certificate for the 12-month period prior to the opening of sick leave (Steps – point 1)
Tax Administration certificate for the month for which reimbursement is being sought (Steps – point 2)
Payroll recapitulation and payslips for the 12-month period prior to the opening of sick leave (Steps – point 4)
Payslip for the month for which reimbursement is being sought (Steps – point 5)
Certificate on the determination of the salary calculation base PSZR-O08 (Steps – point 3)
Claim for reimbursement of paid salary compensation PSZR-O07 (Steps – point 8)
Free-form reimbursement claim
Copy of the employment contract and annexes (if any), copy of the insurance registration
Bank statement showing payment of salary and salary taxes for the month for which reimbursement is being sought

IMPORTANT NOTE: The deadline for submitting all claims is 90 days from the date of salary payment.

INSTRUCTIONS FOR REIMBURSEMENT OF FUNDS DURING PARENTAL LEAVE

The Law on Social and Child Protection regulates the manner and conditions for exercising rights to social and child protection. The employer is reimbursed Gross 1 salary up to a maximum of two average salaries in Montenegro for the previous year. The reimbursement claim must be submitted within 30 days from the date parental leave begins; otherwise the right to reimbursement is lost, and reimbursement will start from the date of submission of the first claim. There is no possibility of retroactive reimbursement. Salary taxes must have been paid for the 12-month period prior to the opening of parental leave in order to qualify for reimbursement. Steps:

Prepare a request for a certificate from the Tax Administration for the 12-month period prior to the opening of leave.
Prepare a request for a certificate from the Tax Administration for the month for which reimbursement is being sought.
Prepare a certificate on the average for the 12-month period prior to the opening of parental leave
After receiving the certificates from the Tax Administration, prepare a free-form reimbursement claim
Prepare the Z-RNZ claim form (claim for exercising the right to reimbursement of salary compensation for maternity and parental leave)
Attach a copy of the employment contract and annexes (if any), the insurance registration, and the bank statement showing payment of salary and salary taxes
Attach the child's birth certificate
Attach the decision on parental leave

Required documentation:

Report on temporary work incapacity for the month for which reimbursement is being sought
Decision on parental leave
Tax Administration certificate for the 12-month period prior to the opening of parental leave
Payroll recapitulation and payslips for the 12-month period prior to the opening of parental leave
Certificate of the average for the 12-month period prior to the opening of parental leave
Tax Administration certificate for the month for which reimbursement is being sought (this may be submitted later if the salary has not yet been paid or the certificate cannot be obtained in time)
Z-RNZ claim form (claim for exercising the right to reimbursement of salary compensation for maternity and parental leave)
Reimbursement claim
Copy of the employment contract and annexes (if any), insurance registration, and the bank statement showing payment of salary and salary taxes

IMPORTANT NOTE: The first reimbursement claim may be submitted even if the documentation is not fully prepared. In that case, the Centre for Social Work will issue a decision requiring the remaining documentation to be submitted within 7 days; otherwise the reimbursement claim will be rejected!

Your guide to maternity and parental leave reimbursements

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