Serbia

Serbia, strategically located in Southeast Europe, offers a competitive business environment with a skilled workforce and a favourable tax regime. In 2025, the country continues to attract foreign investment, particularly in sectors such as manufacturing, IT, and services. Understanding the local payroll, taxation, and employment laws is essential for businesses operating or planning to operate in Serbia.
Contractor Management
Currency
Serbian dinar (RSD)
Payroll Frequency
Monthly
Employer Taxes
16.65%

Overview

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

Salaried Employees
Time-Based Employees
13th Salary
  • Not mandatory; subject to employer discretion
Avg employer tax

16.65%

Tax Breakdown

Personal Income Tax (PIT):

Flat Rate
10% on taxable income
Taxable Income
Gross salary minus non-taxable amount (RSD 28,423/month)

Corporate Income Tax (CIT):

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%:

Pension and Disability Insurance
14%
Health Insurance
5.15%
Unemployment Insurance
0.75%

Employer Contributions - 15.15%:

Pension and Disability Insurance
10%
Health Insurance
5.15%

VAT

VAT

20%

Tax Calculation for Serbia
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Employer cost
Total monthly cost of employment
GBP 9,633
Gross monthly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
GBP 9,633
Gross yearly salary costs
GBP 8,334
Estimated taxes and contributions
GBP 8,334
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation
How it works

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

Key Elements of an Employment Contract in Serbia
When drafting an employment contract for employees in Serbia, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

Employee Leave Policies

Sick days
  • 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.

1st
New Year's Day
2nd
New Year Holiday
7th
Orthodox Christmas Day
27th
St. Sava's Day
15th
Statehood Day
16th
Statehood Day Holiday
18th
Orthodox Good Friday
21st
Orthodox Easter
1st
Labor Day
2nd
Labor Day Holiday
11th
Armistice Day
  • 1 Jan: New Year's Day
  • 3 Jan: New Year Holiday
  • 7 Jan: Orthodox Christmas Day
  • 15 Feb: National Day
  • 16 Feb: National Day Holiday
  • 22 Apr: Orthodox Good Friday
  • 25 Apr: Orthodox Easter Monday
  • 1 May: May Day
  • 2 May: May Day Holiday
  • 11 Nov: Armistice Day

Termination Process

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.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Grow Your Team in Serbia
with RemotePass

Serbia offers a strategic location and a growing economy for businesses seeking to expand in Southeast Europe. RemotePass simplifies the process of hiring and managing employees in Serbia, ensuring compliance with local laws, handling payroll and benefits, and providing a seamless experience for both employers and employees.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Serbia.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

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Serbia

Serbia, strategically located in Southeast Europe, offers a competitive business environment with a skilled workforce and a favourable tax regime. In 2025, the country continues to attract foreign investment, particularly in sectors such as manufacturing, IT, and services. Understanding the local payroll, taxation, and employment laws is essential for businesses operating or planning to operate in Serbia.
Contractor Management
العملة
Serbian dinar (RSD)
تردد الرواتب
Monthly
ضرائب أصحاب العمل
16.65%

نظرة عامة

التركيبة السكانية
~7 million
اللغة
Serbian
العاصمة
Belgrade
العملة
Serbian dinar (RSD)
رمز الاتصال الدولي
+381
الحد الأدنى للأجور
54,208 RSD / month
ساعات العمل
8 hours per day
أيام الأسبوع
Monday to Friday
ساعات العمل اسبوعيا
40 hours per month

الرواتب

الموظفون برواتب ثابتة
الموظفون بنظام الأجر الزمني
13th Salary
  • Not mandatory; subject to employer discretion
متوسط ​​ضريبة صاحب العمل

16.65%

تحصيل الضرائب

Personal Income Tax (PIT):

Flat Rate
10% on taxable income
Taxable Income
Gross salary minus non-taxable amount (RSD 28,423/month)

Corporate Income Tax (CIT):

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%:

Pension and Disability Insurance
14%
Health Insurance
5.15%
Unemployment Insurance
0.75%

Employer Contributions - 15.15%:

Pension and Disability Insurance
10%
Health Insurance
5.15%

ضريبة القيمة المضافة

ضريبة القيمة المضافة

20%

حساب الضريبة في Serbia
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RS
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تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
GBP 9,633
إجمالي تكاليف الراتب الشهري
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
GBP 9,633
إجمالي تكاليف الرواتب السنوية
GBP 8,334
الضرائب والمساهمات المقدرة
GBP 8,334
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي
كيف تعمل الخدمة

عملية الانضمام

تشمل عملية التوظيف في Serbia عادة الخطوات التالية لضمان انتقال سلس للموظفين الجدد:

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

العناصر الأساسية في عقد العمل في Serbia
عند إعداد عقد عمل للموظفين في Serbia يجب تضمين العناصر الأساسية التالية:

Personal Details

Name, contact information, and role of the employee.

سياسات إجازات الموظفين

الإجازات المرضية
  • Paid by employer for the first 30 days; thereafter, by Social Security
إجازة الأمومة
  • 12 weeks (fully paid)
إجازة الأبوة
  • 3 days

Parental Leave:

  • Up to 3 years; can be shared between parents

Bereavement Leave:

  • Up to 5 days

الإجازة السنوية
  • Minimum of 20 working days per year
11 عطلات رسمية في Serbia

Note: Some holidays may be observed on different dates or may be extended, depending on regional regulations.

1st
New Year's Day
2nd
New Year Holiday
7th
Orthodox Christmas Day
27th
St. Sava's Day
15th
Statehood Day
16th
Statehood Day Holiday
18th
Orthodox Good Friday
21st
Orthodox Easter
1st
Labor Day
2nd
Labor Day Holiday
11th
Armistice Day
  • 1 Jan: New Year's Day
  • 3 Jan: New Year Holiday
  • 7 Jan: Orthodox Christmas Day
  • 15 Feb: National Day
  • 16 Feb: National Day Holiday
  • 22 Apr: Orthodox Good Friday
  • 25 Apr: Orthodox Easter Monday
  • 1 May: May Day
  • 2 May: May Day Holiday
  • 11 Nov: Armistice Day

عملية إنهاء العقود

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.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

نمِّ فريقك في Serbia
مع ريموت باس

Serbia offers a strategic location and a growing economy for businesses seeking to expand in Southeast Europe. RemotePass simplifies the process of hiring and managing employees in Serbia, ensuring compliance with local laws, handling payroll and benefits, and providing a seamless experience for both employers and employees.

يصبح بناء فريق عالمي وتوسيعه مهمة سهلة مع ريموت باس. منصتنا تبسّط تعقيدات التوظيف والرواتب والامتثال القانوني في أكثر من 150 دولة، بما في ذلك Serbia.

مع ريموت باس، يمكنك ضم الموظفين الدوليين بسرعة، وإدارة الرواتب، وضمان الامتثال القانوني، وتقديم مزايا تنافسية — كل ذلك من مكان واحد. ركّز على تنمية أعمالك، ودع المهام الإدارية والقانونية علينا.

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