To calculate the salary and taxes in Serbia please click here.
What are the minimum wage requirements?
The minimum wage is RSD 35,012 per month.
Contributions & Taxes
How much are the contributions & taxes?
The individual income tax ranges from 0% to 15%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.
|Gross Annual Income||Tax Rate (%)|
|Up to RSD – 2,987,424||0%|
|Up to RSD – 8,962,272||10%|
|Over RSD – 8,962,273||15%|
The employer cost is generally estimated at 17% of the employee salary.
- Pension Insurance – 11.50%
- Health Insurance – 5.15%
- Meal Allowance – 500RSD
What is the payroll cycle?
The payroll cycle in Serbia is generally a monthly cycle, with wages paid by the 15 of the next month.
Is there 13th salary in Serbia?
There is no mandatory or customary 13th salary payment in Serbia.
What are the main Labor Rules?
Terminations in Serbia are not complex. There is no at-will termination in Serbia for employers and termination must be done for just cause.
Compliant terminations include: voluntarily by the employee, by mutual agreement, or unilaterally by the employer based on: probation period, objective grounds, disciplinary dismissal, a performance due to unsuitability for the job, by the expiration of the contract.
The minimum notice period is 15 days and the maximum notice period is 30 days. The length is agreed upon in the employment agreement.
Severance for Employees
In Serbia, all employees who are terminated due to redundancy are entitled to severance pay. Severance pay is 1/3 of the employee’s monthly salary per year of service.
Leave and Benefits
Leave and Benefits rules
Serbia Sick Leave
If the employee misses work due to an on-the-job injury, s/he is entitled to 100% of pay for up to 30 days. If the injury or illness was not sustained on the job, the employee is entitled to 65% of their salary.
Maternity/Paternity Leave in Serbia
Female employees are entitled to receive maternity leave of up to 365 days for their first two children and two years for their third and fourth children. If the employee’s first or second pregnancy results in multiple births, she is entitled to two years of maternity leave.
Women on maternity leave are entitled to pay equal to the average salary they received during the twelve months leading up to when they started their leave, up to a maximum of five times the average Serbian salary. Women cannot be terminated during leave.
If the woman has a fixed-term employment contract, that term is automatically extended to the end of her leave.
Fathers are entitled to seven days of paternity leave.
Health Security & Private Insurance
Government health providers offer medical services directly to patients. Benefits include general and specialist care, hospitalization, laboratory services, dental care, maternity care, and transportation.
* Native Teams can support you in finding the best private insurance in the country. Contact us and we will send a comparison of insurance packages and prices*
Relocation and Work Permits
Native Teams will act as your Employer of Record and apply for your work permit in the country. You will be able to upload all the needed documents in our app. Native Teams will support you by giving you regular updates on the progress until you get your work and residence permit.
How long is the Visa / Work Permit process?
2 to 4 weeks depending on the authorities and provided documents
Which documents do you need?