We would like to inform you that the Decision on the Extension of the Application of the Ninth Amendments to the Collective Agreement for Construction has entered into force. As of March 1, 2026, the provisions of this agreement have become mandatory for all employers and employees in the Republic of Croatia operating in the construction sector (NKD sector F).

This means that the prescribed wage bases and employee rights must be applied regardless of whether the employer is a member of the signatory association or not.

Key updates that must be implemented immediately:

1. New Basic Salary Table (11 Complexity Groups) The most significant change relates to a substantial increase in minimum gross salaries. Workers can no longer be paid according to the general national minimum wage if their position, according to the job systematization, falls into a higher complexity group.

• Groups I – IV: Refer to auxiliary and less complex tasks.
• Groups V – VIII: Include skilled (KV) and highly skilled (VKV) workers, as well as foremen.
• Groups IX – XI: Refer to highly educated staff and management positions.
• Every worker must be correctly classified into the appropriate group according to the actual tasks they perform.

2. Mandatory Salary Allowances: In addition to the basic salary, employers are obliged to calculate and pay the following supplements:

• Seniority (Years of Service/Employmnet at the same Employer): 0.5% on the basic salary for each year of employment.
• Overtime work: At least +50%.
• Night work: At least +30%.
• Work on Sundays: At least +50%.
• Work on public holidays: At least +50%.
• Difficult working conditions: Allowances are determined depending on the specifics of the construction site (moisture, dust, work at heights, etc.).

3. Field Allowance and Meals: The Collective Agreement specifies rights to cost reimbursements:

• Field Allowance: Paid to workers staying away from their permanent residence for work purposes.
• Meal Allowance (Hot Meal): Prescribed as a mandatory item (up to the maximum tax-free amount).

4. Annual Leave and Time Off: The minimum duration of annual leave according to the Collective Agreement is often more favorable than the general provisions of the Labour Act, with additional days granted based on seniority, job complexity, and social conditions.

What does this mean for your business?

As accounting service, we want to warn you about the risks of non-compliance. The Labour Inspectorate prioritizes the monitoring of the application of expanded collective agreements.

Your next steps:

1. Review of Employment Contracts: Check if the agreed salaries are aligned with the new amounts per complexity groups.
2. Time and Attendance Records (TAR/ERV): Ensure precise tracking of working hours of your employees (especially overtime and work done under difficult conditions) to ensure that the payroll is compliant with the law.
3. Consultation: If you are unsure which group to assign to a specific job position, you can find more information at this link: https://narodne-novine.nn.hr/clanci/sluzbeni/2026_01_10_77.html

Note: Salary provisions apply from February 1, 2026, for all members of the Construction Employers’ Association (signatories of the Collective Agreement).

From March 1, 2026, the application is extended to all other employers in the construction industry.

This means that the salary for March 2026 (paid in April) must be calculated according to these new rules.

We remain at your disposal for any additional information and assistance regarding compliance.

Your Finacro Team!