Want to hire a developer, engineer or customer support specialist in Skopje, but don’t have a company in North Macedonia? You are not alone. North Macedonia has become a popular nearshore hiring destination for European, US and Asian companies thanks to its skilled, multilingual workforce, competitive salaries and simple 10% flat income tax. This guide explains, in plain language, how foreign companies can hire employees in North Macedonia without opening a local entity in 2026.
- Can a foreign company employ people in North Macedonia directly?
- Option 1: Hire a contractor or freelancer
- Option 2: Use an Employer of Record (EOR)
- Option 3: Set up a subsidiary or branch
- How the EOR process works
- Frequently asked questions
Can a foreign company employ people in North Macedonia directly?
Generally, no. To sign a Macedonian employment contract, register the employee with the Employment Service Agency and pay social contributions and income tax through the Public Revenue Office (PRO), the employer must be registered in North Macedonia. A company abroad cannot simply wire a monthly “salary” to someone in Skopje and treat them as an employee. Doing so leaves contributions unpaid, denies the worker their pension and health insurance, and can create tax and legal risks for your business.
Option 1: Hire a contractor or freelancer
For short, project-based work, you can sign a service agreement with a self-employed individual. This is quick and flexible. But if the person works full-time, only for you, on fixed hours and under your managers, authorities may treat it as hidden employment. Contractors also handle their own taxes and don’t receive paid annual leave, sick pay or other employee protections, which can make it harder to keep top talent.
Option 2: Use an Employer of Record (EOR)
An Employer of Record is a local company that becomes the legal employer of your worker in North Macedonia. You may also see this called “global employment outsourcing,” “staff leasing” or “hiring through a local partner.” The EOR:
- Signs an employment contract that complies with the Law on Labour Relations
- Registers the employee for pension, health and unemployment insurance
- Runs monthly payroll in Macedonian denars (MKD) and files the monthly MPIN return
- Manages annual leave, sick leave, holiday allowance and HR paperwork
- Handles a compliant termination if the employment ends
You choose the person, assign their work and manage their performance every day. For companies entering the market or building a small team, an EOR is usually the fastest and safest option.
Option 3: Set up a subsidiary or branch
Registering a limited liability company (DOOEL or DOO) with the Central Registry gives you full control and suits large, long-term teams. However, you will need a registered office, local bank account, accountant, tax registration and ongoing reporting. Read our simple guide to starting a business in Macedonia if you are considering this route.
Quick comparison
| Contractor | Employer of Record | Own company | |
|---|---|---|---|
| Local entity needed | No | No | Yes |
| Time to start | Days | Days to 2 weeks | Several weeks |
| Employee benefits and protection | No | Yes | Yes |
| Compliance risk for you | Medium to high | Low | You manage it |
| Best for | Short projects | 1–20 hires, market testing | Large, permanent teams |
How hiring through an EOR works
- Agree on the offer. Confirm the role, start date and salary. In North Macedonia, candidates often discuss salary in net terms, so agree clearly on both gross and net amounts.
- Contract and registration. The EOR issues a local employment contract and registers the employee with the Employment Service Agency before the first working day.
- Monthly payroll. The EOR pays the net salary, plus the 28% social contributions and 10% income tax, and submits the MPIN return to the Public Revenue Office.
- HR support. Leave, sick notes, holiday allowance, payslips and employment certificates are handled locally.
- One invoice. You receive one monthly invoice in euros or US dollars covering all costs.
Want to see the numbers? Read our guide to the cost of hiring an employee in North Macedonia.
Frequently asked questions
Q: Can I hire a remote employee in North Macedonia if my company is based abroad?
A: Yes. The usual way is through an Employer of Record, which employs the person locally while they work for you.
Q: Is an EOR the same as IT engineer leasing?
A: They are closely related. Learn more in our guide to IT engineer leasing in Macedonia.
Q: Who owns the intellectual property?
A: You do, provided the employment contract includes IP assignment and confidentiality clauses, which a good EOR contract includes as standard.
Q: Can I relocate a foreign employee to North Macedonia?
A: Yes, but non-EU citizens usually need a work permit and residence permit. Our expat employment service can help.
Hire in North Macedonia with NNRoad
NNRoad helps international companies hire, pay and manage employees in North Macedonia without setting up a local company. Explore our Employer of Record service in North Macedonia or email [email protected] for a free consultation.
This article is for general information only and does not constitute legal or tax advice. Rules are current as of 2026 and may change.