Draft law would refund 100% of personal income tax to employed mothers
Draft law by MP Mile Cekov would return already paid personal income tax to employed mothers, with durations tied to the number of children.
A draft amendment submitted to the Assembly would allow employed mothers in North Macedonia to receive a full refund of the personal income tax they have already paid on their wages.
Who qualifies and how long the refund lasts
“Specifically, the proposed amendment provides that an employed mother has the right to a refund of 100% of the personal income tax paid on her salary: for a mother of a first-born child for a period of 12 months, for a mother of a second-born child for a period of 24 months, and for a mother of a third-born child until the child reaches 18 years of age.”
The measure is designed as a tax refund rather than a new social allowance or a direct budget payment. The proposal keeps the current tax calculation and payment procedures in place, but returns 100 percent of already paid personal income tax to eligible mothers, effectively increasing their disposable monthly income.
Supporters say the change aims to improve the material situation of families with children, strengthen the financial security of employed mothers and make it easier to reconcile work and family life. The proposal also frames the refund as a long-term tool to support demographic policy and encourage higher birth rates.
The amendments were put forward by MP Mile Cekov, who previously belonged to the party ZNAM but recently split from the party and now sits as an independent lawmaker. The draft has been submitted into parliamentary procedure and will require parliamentary approval to take effect.
Backers note the duration of the benefit depends directly on the number of children in the family, a design intended to send a clear signal of state support for parenthood while targeting stronger, longer-lasting aid to larger families.
Photo: press material from the event
