With the new law on obligatory insurance contributions, which has become effective as of 1 January 2009, a series of changes has been introduced. The most important amendments refer to the following issues.
Employers will be exempt from payment of social security contributions on the salary for new employees, who have previously not gained years of service in the Pension system, for a period of one year.
The basis for the payment of health insurance contributions by foreigners, who do not have obligatory insurance on a different basis, has been changed to the average monthly salary x 35% x a health contribution rate of 15%. 
Executive directors or management board members of companies, who are not insured on any other basis, must make payments for personal social security contributions even if they are not paid for their services.
Some new categories exempt from payment of social security contributions have been introduced: other income paid to pensioners; annuities paid to the family of a former employee based on a court ruling; aid provided either in cash or in kind by municipalities; income of a person younger than 15 years etc. Although the above types of other income are exempt from payment of all regular social security contributions applicable when the individual performs duties only in Croatia, health insurance contributions for health care abroad must be paid if the recipient is sent on a business trip abroad 
For specific categories of employment income the social security contributions may not be calculated on the base of the employment income, but other social security rules can be applied (saving of 2.20%).
These rules refer to income paid out based on an employment arrangement with former employees to their heirs (excluding payments of salaries); income deriving from favourable interest rates on loans given to former employees;  awards, remuneration and aid paid to former employees, if they exceed non taxable amounts; payments made to a former employee pursuant to a non-competitive clause; employment income paid by Croatian entities to individuals assigned by their foreign employers to Croatia, unless a Bilateral Agreement on Social Security prescribes otherwise.