The Republic of Croatia belongs to the socially sensitive countries and therefore has mandated the statutory contributions to provide social welfare to all citizens. Compulsory contributions are contributions to the financing of compulsory insurance, both retirement and health insurance. Contributions to pension insurance are paid on the burden of employees while contributions to health insurance and employment are paid by the employer. All income received by the employer in kind or money is paid to a worker on the basis of employment, according to the regulations governing the employment relationship. Two of the most important groups of receipts by the employer are salaries and pensions. Workers emigrated by an employer to work in another country for a certain period of time also remain in the social security system of the state where they are a resident. According to the legal regulations there are: - workers posted within the European Union, - workers emigrated to countries or from countries with which the Republic of Croatia applies social security contracts, - workers emigrated to countries or from countries with which the Republic of Croatia does not apply social security contracts (third countries). When a worker is insured with employment in the country where he is resident and has been employed by an employer based in another country, he remains insured in the country where he is employed and his employer pays contributions according to the law of that state for the whole his working time in another country.