JOPPD (Joint payroll, surtax and contributions form) is the Croatian monthly form for all employers. It covers income tax, contributions (pension Pillar I and II, health), city/municipality surtax. Deadline: 15th of the following month.
JOPPD is the unified form consolidating all employer obligations in one monthly submission: income tax (rates 24 %/36 %), pension contributions (15 % on 80% gross for Pillar I + 5 % on 80% for Pillar II), health insurance (16.5 % on gross), and city surtax (0–18 % per city). Submitted electronically to ePorezna, manual signing not possible. Each employee has their own row.
The Croatian system is three-tiered: Pillar I (state pay-as-you-go, 15 %), Pillar II (capitalized, 5 % mandatory for everyone born after 1962, voluntary for older), Pillar III (voluntary, fund). Pillars I + II are calculated and reported jointly in JOPPD. Pillar III is not in JOPPD — the fund handles it directly.
Each city/municipality sets its own surtax on income tax. Zagreb 18 %, Split 10 %, Rijeka 12 %, Osijek 13 %, Pula 6 %, Krapina 8 %. Municipalities without city status: max 10 %. Reported based on employee's residence (not workplace). If employee moves, they must notify the employer within 8 days.
Errors in JOPPD are corrected by submitting a new form with code IZ (correction) + the delta. No need to resubmit the entire month. The Tax Administration automatically updates the balance. Late penalties: EUR 100 per day for legal entities (max EUR 5000), EUR 50 per day for individuals. Non-submission penalties: EUR 5,000–50,000 + mandatory retroactive contribution payment.
Talk to us about how the 4b2b ecosystem fits into your existing Fiscalization 2.0 flow. We have implementations from 50-employee firms to ZSE-listed companies.
