Key Takeaways for Hiring in Serbia
- Minimum wage: RSD 47,000/month (approx.)
- Standard working hours: 8 hours/day per day / 40 hours/week per week
- Recommended hiring model: EOR
- Local currency: Serbian dinar (RSD)
Continent
Europe
Capital
Belgrade
Currency
Serbian Dinar (RSD)
Language
Serbian
VAT
20%
Overview
| Indicator | Details |
|---|---|
| Population | ~7 million |
| Language | Serbian |
| Capital | Belgrade |
| Currency | Serbian dinar (RSD) |
| Country code | +381 |
| Min wage | 54,208 RSD / month |
| Working hours | 8 hours per day |
| Weekdays | Monday to Friday |
| Work hours per week | 40 hours per month |
Payroll
Average employer cost
16.65%
| Category | Details |
|---|---|
| 13th Salary | Not mandatory; subject to employer discretion |
| Avg employer tax | 16.65% |
Tax Breakdown
Personal Income Tax (PIT)
| Category | Rate / Details |
|---|---|
| Flat Rate | 10% on taxable income |
| Taxable Income | Gross salary minus non-taxable amount (RSD 28,423/month) |
Corporate Income Tax (CIT)
| Category | Rate / Details |
|---|---|
| Standard Rate | 15% on net adjusted profits |
| Taxable Income | Income generated in Serbia; non-residents taxed only on Serbian-sourced income |
Social Security Contributions
Employee Contributions – 19.9%
| Category | Rate / Details |
|---|---|
| Pension and Disability Insurance | 14% |
| Health Insurance | 5.15% |
| Unemployment Insurance | 0.75% |
Employer Contributions – 15.15%
| Category | Rate / Details |
|---|---|
| Pension and Disability Insurance | 10% |
| Health Insurance | 5.15% |
VAT
| Category | Rate / Details |
|---|---|
| VAT | 20% |
Onboarding Process
Onboarding in Serbia typically includes the following steps to ensure a smooth transition for new hires:
- Employment Contract — Must be in writing; include job title, duties, salary, working hours, leave entitlements, and termination conditions
- Registration with Authorities — Register the employee with the Tax Administration and the Pension and Disability Insurance Fund
- Payroll Setup — Ensure accurate calculation and withholding of taxes and social security contributions
- Employee Documentation — Collect personal identification, bank account details, and tax information
- Workplace Policies — Provide access to company policies, health and safety guidelines, and any applicable collective agreements
- Pre-boarding — Pre-boarding Pre-boarding
Employee Leave Policies
Sick Leave
- Paid by employer for the first 30 days; thereafter, by Social Security
Maternity Leave
- 12 weeks (fully paid)
Paternity Leave
- 3 days
Parental Leave:
- Up to 3 years; can be shared between parents
Bereavement Leave:
- Up to 5 days
Annual Leave
- Minimum of 20 working days per year
11 Public holidays in Serbia
Note: Some holidays may be observed on different dates or may be extended, depending on regional regulations.
| Month | Date | Holiday |
|---|---|---|
| January | 1st | New Year’s Day |
| January | 2nd | New Year Holiday |
| January | 7th | Orthodox Christmas Day |
| January | 27th | St. Sava’s Day |
| February | 15th | Statehood Day |
| February | 16th | Statehood Day Holiday |
| April | 18th | Orthodox Good Friday |
| April | 21st | Orthodox Easter |
| May | 1st | Labor Day |
| May | 2nd | Labor Day Holiday |
| November | 11th | Armistice Day |
Termination Process
| Requirement | Details |
|---|---|
| Notice Period | Employee-Initiated: 30 days Employer-Initiated: 30 days |
| Severance Pay | Not mandatory; subject to employment agreements |
| Termination During Probation | Either party can terminate with 30 days’ notice |
| Probation Period | Maximum Duration: 6 months Extension: Permitted if agreed upon by both parties Termination During Probation: Either party can terminate with 30 days’ notice |
| Personal Details | Name, contact information, and role of the employee. |
Legal Disclaimer: The information provided in this guide is intended for general informational and guidance purposes only and does not constitute legal, financial, or human resources advice. While we strive to keep the information up to date and accurate, laws and regulations in Serbia are subject to change. We recommend consulting with qualified legal and HR professionals for advice specific to your situation. RemotePass does not accept liability for any errors, omissions, or outcomes related to the use of this information.
