North Macedonia Adopts New Law to Regulate Seasonal and Occasional Employment

In a progressive move towards formalising seasonal and occasional work, the Assembly of North Macedonia has adopted a groundbreaking law to regulate temporary employment across key sectors. This legislative development aims to streamline the hiring process for temporary workers while ensuring they receive essential social security benefits.

The newly introduced law stipulates a framework detailing both the rights and obligations of employees and employers engaged in seasonal or occasional work. A notable highlight of the legislation is the mandatory registration of such employment, promising enhanced transparency and compliance. It specifies how personal income tax, pension and disability insurance contributions, and health insurance for work-related injuries or occupational diseases will be calculated and paid.

This law applies to specific sectors as delineated by the National Classification of Activities, which include:

1. Agriculture, forestry, and fishing;
2. Accommodation and food service activities;
3. Household activities as employers.

Specific job types under each sector also come under the purview of the law:

1. In agriculture: tasks like land preparation, planting, harvesting, irrigation, pest control, and operation of agricultural machinery are covered, among others.
2. In accommodation and food services: jobs such as bartenders, waitstaff, cooks, housekeepers, dishwashers, and food delivery are included, among others.
3. In household activities, domestic work and caregiving services are specified, among others.

The employer may hire people to perform work of a seasonal or occasional nature for the specified maximum number of days during the calendar year (depending on the activity, the maximum varies, e.g. 60 days, 120 days, 180 days).

The legislation sets forth key objectives:

1. To provide legal recognition and protection for workers participating in temporary employment.
2. To address labour shortages in vital sectors by simplifying the process for hiring temporary workers.
3. To curb informal employment by integrating temporary work into the formal economy.
4. To boost public revenue through effective tax collection and social security contributions from temporary employment.

By aligning with global standards and emphasising worker protection, North Macedonia aims to foster a more inclusive and economically prosperous environment through this legislation. The new law will start to apply from 1 January 2026.

The information in this document does not constitute legal advice on any particular matter and is provided for general informational purposes only.