In North Macedonia in 2019, there were a total of 5,655 employed administrative staff in the municipalities. For their work in 2019, the municipalities paid a total basic salary of 1.241.925.366 denars or 20.150.536,88 euro, which means that the average monthly basic salary (base) of an administrative officer in one municipality is 18,823 denars or 305 euro.
Although the basic salaries of administrative employees participate with an average of 4% in the total expenditures of the municipalities, still the total basic salaries for the mayors, administrative employees and other employees in the municipalities participate with an average of 34% in the total expenditures.
One municipality annually provides an average of 635 denars or 10,30 euro basic salary for all administrative employees (or 22 denars or 0,36 euro basic salary for one administrative employee) to be able to serve one citizen.
The municipalities of Brvenica, Demir Kapija, Kavadarci and Gazi Baba pay the highest salaries for administrative employees whose basic salary ranges from 25,000 to 26,400 denars, not including contributions and other allowances such as bonuses, paid overtime, etc. On the other hand, the municipalities of Rankovce, Staro Nagoricane, Gradsko and Makedonski Brod pay the lowest basic salaries to administrative employees, whose salaries range from 11,200 to 13,000 denars.
Tax revenues and how much did the citizens pay for the property tax in 2019?
In 2019, tax revenues per capita amount to 3,532 denars. A citizen from the municipality of Ilinden last year paid an average tax of 9,462 denars, while a citizen of the municipality of Aracinovo, last year paid an average tax of 366 denars.
In 2019, the average property tax revenues per capita is 1,291 denars or 20,95 euro which means that municipal property tax revenues account for 37% of total tax revenues. A citizen from the municipality of Ilinden in 2019 paid an average of 5,824 denars or 94,50 euro for property tax. The high amount of property tax in the municipality of Ilinden is due to the higher rate in 2019 which was 0.2%, whereby in 2020 it was reduced. On the other hand, a citizen from the municipality of Centar Zupa in 2019 paid an average of 163 denars or 2,64 euro for property tax while in the municipality of Aracinovo 186 denars or 3 euro.
Is the collected tax revenue enough to cover the basic salaries of administrative employees?
The basic salaries of the administrative employees in the municipalities on average participate with 34% in the total tax revenues of the municipalities. There are municipalities where the collected tax revenues are not enough to cover the base of administrative employees, but not because of the high salaries but usually because of the low collection of taxes.
Is the paid tax enough to cover the capital investments in the municipality?
In 72% of the municipalities, the collected tax revenues are not enough to cover the capital expenditures and this is most often the case in smaller municipalities such as Novaci, Lipkovo, Centar Zupa, Karbinci and Pehchevo.
In 2019, a citizen from the municipality of Novaci paid an average of 1,744 denars or 28,30 euro for taxes to the municipality. The average capital expenditures per capita in the municipality of Novaci is 15,755 denars or 255,63 euro, where one citizen of this municipality with his paid tax participates with only 11% in the total capital expenditure, while the remaining 89%, the municipality provides through other sources of funding.
On the other hand, in the Municipality of Aerodrom in 2019, the average capital expenditures per capita are relatively low and the amount is MKD 479 or 7,77 euro, while one citizen on average paid taxes to the municipality in the amount of MKD 4,882 or 79,21 euro.
See more in the following link in Macedonian language.