The average monthly net salary in 2018 was BAM 791 (EUR 404). The average monthly gross salary in 2018 was BAM 1.251 (EUR 639). Analysing the areas of activities, the highest average net salary in 2018 was in the sector D – Electricity, gas, steam and air conditioning supply sector – BAM 2.827 (EUR 1.445), whereas the lowest average net salary in 2018 was in the sector N – Administrative services sector – BAM 623 (EUR 318). 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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