The JOPPD form: a step-by-step payroll guide
What JOPPD is, the deadlines, how contributions are reported and which codes cause the most trouble in practice.
Marko Kovač11 July 2026 6 min read
JOPPD is the single form used to report income, income tax and social contributions. It is filed electronically, at the latest on the payment date.
Deadlines you cannot miss
- On the day salary or any other income is paid
- By the 15th of the following month for non-taxable payments
- Corrections are filed as a new JOPPD with the proper code
Contributions in practice
Pension contributions (pillars I and II) are withheld from the salary, health insurance is charged on top of it. Personal allowance depends on residence and dependants.
Typical errors
- Wrong recipient or income type code
- Page A and page B of the form not matching
- Non-taxable payments (e.g. bonuses) never reported
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