Farmer insurance contributions in Republika Srpska: who pays and how much

This article explains who in Republika Srpska pays pension and disability (PIO) and health insurance contributions as a farmer, what the contribution base is in 2026, and how this relates to registration in the Farm Register. It concerns holders of family farms.

In short

• An insured farmer is a farm holder entered in the Farm Register (Registar poljoprivrednih gazdinstava) who is not older than 50 on the day of registering for insurance, has general health capacity and is not compulsorily insured on another basis.
• The base for a commercial family farm holder is 30% of the average gross wage in Republika Srpska for the previous year. For 2026 that is 704.70 KM (the 2025 average gross wage is 2,349.00 KM). For a non-commercial farm holder the base is 20%, or 469.80 KM.
• The PIO contribution rate is 18.5%, so the minimum monthly PIO contribution in 2026 is 130.37 KM.
• A commercial farm holder who is PIO insured pays PIO and health contributions. Holders of non-commercial farms, and holders of commercial farms who are not PIO insured (for example, older than 50 at registration), pay health contributions only.

Who it applies to

• Holders of commercial family farms in the Register: PIO and health contributions, if they meet the conditions of Article 14 of the Law on Pension and Disability Insurance.
• Commercial farm holders who do not meet those conditions, and holders of non-commercial farms: health contributions only.
• Registration is the precondition: without an entry in the Register a person has no insured-farmer status. The Law on Contributions distinguishes commercial from non-commercial farms, so check how your farm is entered (municipal agricultural service).
• Farmer insurance also covers disability: it exists when the person is fully unable to carry out farming, or the tasks they regularly perform on the farm.

What to do

1. Check that you are entered in the Farm Register as the farm holder and whether the farm is entered as commercial or non-commercial.
2. Register in the Unified System for Registration, Control and Collection of Contributions at the Tax Administration of Republika Srpska (Poreska uprava Republike Srpske). For a commercial farm holder (PIO and health insurance) the form is PD3110; for a non-commercial farm holder it is PD3100 (insurance basis 17). The insurance bases are listed in the code list on the Tax Administration page.
3. You pay the contributions yourself on the basis of your registration, not through an employer. The obligation for the previous month arises on the 20th of the month.
4. The health contribution depends on the rate that applies in your case (the general rate is 10.2%, while special rates of 2% and 1% apply to personal income or a pension). Confirm the exact monthly amount with the Tax Administration.

Deadlines and amounts

• 2026 base for a commercial farm: 30% of 2,349.00 KM = 704.70 KM.
• 2026 base for a non-commercial farm: 20% of 2,349.00 KM = 469.80 KM.
• PIO contribution: 704.70 x 18.5% = 130.37 KM per month (minimum).
• For comparison, voluntary insurance in 2026 has a minimum base of 1,409.40 KM and a minimum monthly contribution of 260.74 KM.
• The general health contribution rate is 10.2% (since 1 January 2022). For farmers the law also sets special rates tied to personal income or pension, so confirm the exact amount with the Tax Administration.
• The base changes each year when the Republic Institute of Statistics publishes the average wage. The PIO Fund announces the new figures at the start of the year.

Where to go

• Tax Administration of Republika Srpska, the regional unit competent for your place of residence: poreskaupravars.org
• Pension and Disability Insurance Fund of Republika Srpska (Fond PIO), the branch competent for your place of residence: fondpiors.org
• Municipal agricultural service, for entry and changes in the Farm Register.

Laws and sources

• PIO Fund: Voluntary insurance and farmer insurance in 2026
• Law on Pension and Disability Insurance, Official Gazette of RS no. 134/11, Articles 10 to 14 (original 2011 text on the PIO Fund site; later amendments are not in this text)
• Law on Contributions, Official Gazette of RS no. 114/17, Articles 4, 5, 12, 22 and 24 (original text; the health rate in it is 12% and was later changed)
• Law amending the Law on Contributions, Official Gazette of RS no. 119/21 (general health rate 10.2% from 1 January 2022)
• Tax Administration RS: insurance basis code list and PD forms