On February 5, 2026, the Government of the Federation of Bosnia and Herzegovina adopted a regulation on employer-provided assistance payments to workers in 2026, enabling additional payments to workers during the first six months of this year.

What does that mean in practice?

Employers can pay their workers up to 300 KM per month for the period from January to June 2026, in accordance with their own financial capabilities. The amount can be lower – the Regulation sets a maximum limit but does not mandate a payment.

It is important to emphasize that this assistance is not considered wages or salary compensation, and it is paid exclusively into the worker's transaction account. Furthermore, it is not permitted to reduce regular pay in order to apply this measure.

Payment is made for the previous month – which means that, for example, assistance for January can be paid during February, and no later than the end of that month. Payment for June can be made until July 31, 2026.

In order for the payment to be lawful, the employer must adopt an internal act regulating the conditions and amount of the assistance. In addition, there is an obligation to submit a report to the Tax Administration by the 7th of each month for the previous month in which the assistance was paid.

This measure can be used by employers who regularly pay wages and make contributions, and have no outstanding tax or contribution obligations – that is, they have entered into a repayment agreement and are diligently fulfilling it.

The regulation entered into force on the day it was adopted and is valid until June 30, 2026.

MARKART ATC d.o.o.