Registration of Agricultural Holdings – Secretariat for Agriculture
According to the Law on Pension and Disability Insurance, agricultural activity represents the sole or main occupation that an agricultural holding performs to secure livelihood means.
The Rulebook on Performing Agricultural Activities as the Only and Main Occupation regulates the rights and obligations of agricultural holdings (“Official Gazette of the Republic of Montenegro,” no. 025/04 of 20.04.2004, “Official Gazette of Montenegro,” no. 067/08 of 06.11.2008). Based on this rulebook, farmers are entered into the Register of Agricultural Holdings, the content and method of maintaining which are prescribed by the Ministry of Agriculture, Forestry, and Water Management, which also manages the Register of Agricultural Holdings.
Step 1: Application with basic information (occupation, address, and phone number);
Step 2: Photocopy of the ID card or birth certificate;
Step 3: Possession list (proof that the applicant is the owner, co-owner, lessee, or concessionaire of agricultural land, or that they are in a household with the property holder);
Step 4: Certificate that the applicant engages in agriculture as the primary or main occupation (obtained from the municipal agricultural service);
Step 5: Certificate of household community (if the possession list is in the name of someone from the household) or an agreement on the use of agricultural land (if the farmer is a lessee or user);
Taxes and Contributions for Farmers
The Ministry of Agriculture, Forestry, and Water Management, after registering farmers in the Register of Farmers, submits an application or deregistration of insurance to the Pension and Disability Insurance Fund of Montenegro.
All changes related to mandatory insurance must be reported by persons entered in the Register of Farmers within 15 days of the change.
Based on the Regulation on Contribution Payment Reliefs for Agricultural Insurance, the basis for calculating contributions for insured farmers entered in the Register of Farmers is prescribed. The mandatory basis for calculating contributions is 12% of the average salary in Montenegro earned in the previous year.
The payment of contributions for pension and disability insurance for insured persons is made to the account of the Revenue Administration of Montenegro, number: 820-0000000030000-74, purpose: contribution for pension and disability insurance from natural persons who are owners, right holders, or usufructuaries of agricultural or forest land.
The contribution for pension and disability insurance for insured farmers is calculated quarterly by the Tax Administration.