The average net salary was BAM 828 (EUR 423.3) in March 2017. The average monthly gross salary was BAM 1326 (EUR 678) in March 2017. The highest average net salary in March 2017, analysing the areas of activities, was paid in the sector of finance and insurance activities – BAM 1307 (EUR 668.2), and the lowest average net salary in March 2017 was paid in the administration and service sector – BAM 541 (EUR 276.6). The salary of employee covers full-time, part-time and overtime work, payments for resources of a legal entity for paid but hours not worked, such as annual leave, public holidays and days off prescribed by law, paid leave for professional education, interruption in work without workers’ guilt and sick leave paid by the employer.
Example of payroll: http://www.investsrpska.net/index.aspx?PageID=365&menuID=306&langid=1
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