This paper deals with the topic of calulating the contribution of craftsmen and free professions. Contributions represent special type of tax for which the purpose of spending is known in advance. They are charged from the gross salaries of employees. Contributions are divided into contributions from the base and contributions to the base. Contributions from the base are the contribution for compulsory pension insurance based on generational solidarity and compulsory pension insurance based on individual capitalized savings. The contribution to the base is the contribution for compulsory health insurance. Through this paper, various examples of calculating the contribution of craftsmen and free professions, bases for calculating the contribution of a particular occupation and filling in the JOPPD form according to the laws and regulations currently in force are shown. Also, calculations of contributions for other activities are shown. The base on which contributions are calculated and paid in the Republic of Croatia is determined each year according to the average paid gross salary for the period January – August. The average gross salary for the period January – August 2019 was 8.742,00 kn. Monthly basis for calculating the contribution of craftsmen and free professions is the product of the average salary and the corresponding coefficient.