Registration and deregistration of workers in FBiH – Everything you need to know

In this issue of the newsletter, we bring you the most important information related to the registration and deregistration of workers, as well as the mandatory documentation required for the correct registration of employees in the Federation of Bosnia and Herzegovina. We also explain the importance of occupational codes and their correct application.

Registration of workers in the FBiH

When the employer is registered in the FBiH, the employee registration is carried out at the competent branch of the Tax Administration of the FBiH (PUFBiH) according to the employer's headquarters, using the form JS3100.

The following documentation is required to make an application on the JS3100 form:
→ CIPS form – Basic identification document containing personal data of the worker

→ Employment contract – A signed contract between an employer and an employee that defines working conditions, working hours, salary and other terms of employment.

The certified and signed form JS3100 is submitted to PUFBiH no later than 24 hours before the start of employment, i.e. before the date indicated in the employment contract as the day of commencement of work.

Application of workers from the RS with a workplace in the FBiH

In cases where the worker has a residence in the Republika Srpska, but is employed in the FBiH, he will use health insurance from the RS. Therefore, in addition to the application on the JS 3100 form, it is necessary to make an additional application via form PD3100 at the competent branch office RS Tax Administration.

Required documentation:

               → Certified form JS3100 - Confirms that the worker is registered in FBiH

              → Employment contract – Signed and certified by both parties

The deadline for submitting the PD3100 form is the same as the JS3100 form – no later than the day before the start of work.

Deregistration of workers in the FBiH

When the employee's employment ends, the employer is obliged to complete the deregistration form JS3100.
To create the form you need:

               → Decision on termination of employment - a document confirming the official termination of employment, signed by the employer.

Cancellation must be submitted. at the latest on the day of termination of employment, that is, on the date specified in the decision.

Deregistration of workers from the RS with a workplace in the FBiH

For workers with residence in the RS, a form must be filled in at the time of deregistration PD3100 (check out). In addition, the following documents must be attached to the PD3100 form:

              → Deregistration on form JS3100
              → Decision on termination of employment

The deadline for submitting the deregistration form PD3100 is on the employee's last working day with the employer, or the date specified in the Decision on Termination of Employment.
 
Occupation code

Each occupation has its own specific code that allows for the correct classification of jobs and positions. When registering workers, choosing the correct occupation code is mandatory and must be consistent with Standard classification of occupations and jobs.

The code is entered on the JS3100 form and must correspond to the actual occupation and level of education of the worker.

Example: Application of an administrative worker with a secondary education

• Position: Administrative worker (SSS)
• In Table 1 we choose the type of occupation and the level of knowledge - grouping 4: Office and counter workers, level of knowledge 2 (SSS)
• In Table 2 we look at the occupation codes – group 4 starts with the number 4
• We choose the closest code from the occupation table: 4115.02 – Administrator

Proper and timely employee registration and deregistration are key to legal business operations and avoiding penalties. Failure to submit documentation within the prescribed time frame can lead to financial sanctions and problems in exercising employee rights (e.g. health insurance).

That is why it is important to plan these processes in advance, to obtain the necessary documentation in a timely manner and to consult with the accountant or the HR department for each change of employment relationship.

If you need help with registering or deregistering an employee, feel free to contact us - we will be happy to help you!