"The maximum amount of annual leave allowance not yet subject to social security contributions is 70 % of the average wage in the RS for the month before last. "
The above rule means that the state is a little less greedy in its contributions to the recourse, but this rule is linked to the average salary of all employees in the whole country. This disadvantages those who have earned more over the year and (thanks to the progressive income tax scale) paid more into the state coffers, both in percentage terms and on a 'net' basis.
I propose that this "70% of the average wage in the RS" be corrected to 70% of the worker's average wage over the last 12 months.