Believe it or not, mistakes when submitting claims for the refund of pregnancy and/or maternity leave are so common that clients sometimes cite them as a reason for changing accountants.
On the other hand, from accounting agencies you may hear: “I just hope we don’t have to prepare pregnancy/maternity refund requests…” or “We don’t do that part…”
Although the administrative process has some tricky points, it is worth noting that our country is one of the few that offers an incentive policy for pregnant women, parents and employers.
Before you give up on this right — read our detailed guide.
1. Instructions for refund during pregnancy leave
Under the Rulebook on exercising the right to temporary incapacity to work, the employer is refunded the Gross 1 salary — up to a maximum of two average salaries in Montenegro for the previous year.
Average Gross 1 salary for 2023: EUR 987
Deadlines and conditions
- Deadline for application: 90 days from the date of salary payment (after which you lose the right)
- Payroll taxes must be paid for the 12 months before the leave began
Steps
- Certificate from the Tax Administration for 12 months before the leave began. Example: if the leave began on 20 May 2024, request the period May 2023 – April 2024. (only on first request)
- Certificate from the Tax Administration for the month for which the refund is requested
- Certificate establishing the basis for salary calculation — 12-month average (Health Fund form) (only on first request)
- Payslips for the 12 months before the leave
- Payslip for the month for which the refund is requested
- Refund request in free form — with seal and signature
- Confirmation form PSZR-O09 (Health Fund)
- Wage compensation refund request — Health Fund form
- Attach a copy of the employment contract, annexes, insurance registration and payment statement (only on first request)
Required documentation
- Report on temporary incapacity to work for the refund month
- Tax Administration certificate for 12 months before the leave (step 1)
- Tax Administration certificate for the refund month (step 2)
- Recap and payslips for 12 months (step 4)
- Payslip for the refund month (step 5)
- PSZR-O08 confirmation (step 3)
- PSZR-O07 request (step 8)
- Request in free form
- Copy of employment contract, annexes, insurance registration
- Statement of salary and tax payment for the refund month
90-day deadline from the date of salary payment — do not miss it!
2. Instructions for refund of maternity leave
Under the Social and Child Protection Act, the employer is refunded the Gross 1 salary — up to a maximum of two average salaries in Montenegro for the previous year.
Deadlines and conditions
- Deadline for application: 30 days from the start of maternity leave
- Otherwise — the refund starts only from the date of the first application
- No retroactive refund
- Payroll taxes must be paid for 12 months before the leave began
Steps
- Tax Administration certificate for 12 months before the leave began
- Tax Administration certificate for the refund month
- Average certificate for the 12 months before the leave began
- Refund request in free form
- Request Z-RNZ (for exercising the right to wage-compensation refund for maternity/parental leave)
- Copy of the employment contract, annexes, insurance registration, payment statement
- Birth certificate extract for the child
- Decision on maternity leave
Required documentation
- Report on temporary incapacity for the refund month
- Maternity leave decision
- Tax Administration certificate for 12 months before the leave
- Recap and payslips for 12 months
- Average certificate
- Tax Administration certificate for the refund month (may be submitted later)
- Request Z-RNZ
- Refund request
- Copy of employment contract, annexes, insurance registration, payment statement
Important note — the first request may be incomplete
The first refund request may be submitted even when the documentation is not fully prepared.
The Center for Social Work will issue a decision requiring the remaining documents to be submitted within 7 days — otherwise the request will be rejected.
Need expert help with the refund of pregnancy or maternity leave? Contact Finance Plus — we handle that part too.
