The contribution has a long historical background and is the underlying fiscal instrument for the financing of social security. It s Mandatory and cannot be avoided or replaced by other public revenue. Contributions also have similarities with taxes. The payment of contributions is made by employers or fully employed, but the most common is a combination, i.e. the employer and employees share the burden of contributions. Although there are some economically effective changes in the burden sharing between the employer and the employed person, it is recognised that all the burden actually falls on a person's employment because the amount paid is always coming from the gross wage of employees. This final paper analysed the fundamental difference between contributions and taxes, For taxes there is no predetermined purpose of their spending, and but for contribution, there is. For example, when an employee pays a tax on income, he does not know if the money will finance the construction of the road, the treatment of the land, or payments to government officials. On the contrary, the purpose of their contribution spending has been determined in advance. Thus, the person who pays the health insurance contribution knows that the use of these means the provision of health services. This final paper has offered a discussion for the analysis of the salary payments in the Croatian system which has shown that changes must be in the rates of contributions, but also there are some disadvantages in the salary list's display.