Information of the Organization of employers of Macedonia regarding the signing of an agreement for amendment of the General Collective agreement of the private sector in the area of economy
The idea of approach to the amendments and supplements of the general collective agreement was not about reducing or increasing the rights of the employees, but to precise the provisions which have been differently interpreted over the last period and have provoked many labour disputes. Namely, GCA have the right of regress of annual leave and new year’s compensation, but their amount was needed to be confirmed in the collective agreement on a branch level. According to the amendments and supplements in Article 35 of GCA, the employee has the right of:
Regress of annual leave in amount of at least 40% of the rate of pay, in terms of at least 6 months working of the employee with the same employer.
With collective agreement on a branch level or collective agreement of level of employer, regress of annual leave can be confirmed in bigger amount from the amount confirmed in this collective agreement.
The regress of the annual leave shall be paid once annually. The amount is being confirmed according to the rate of pay which is valid from the day of making decision about the payment.
In the new article 35- c. it is prescribed the ability of the collective agreement on a branch level or on a level of employer that the right about new year’s compensation amount can be confirmed.
The OEM particularly points out that for those compensations, revenues cannot be paid but for their payment income tax of 10% is being calculated.
The regress of the annual leave is also recognized taxation expense and gain tax shouldn’t be paid.