Salary calculation, social contributions, tax withholding, pension and health fund registration — fully managed for your company.
Payroll errors in Serbia carry serious consequences — from fines to criminal liability.
Missing the deadline for payroll tax and contribution payments triggers automatic penalties and interest charges from the Tax Administration.
Errors in pension, health or unemployment contributions can result in employees losing social insurance coverage and your company facing an audit.
Employees must be registered with CROSO before starting work. Unregistered employees mean fines and potential criminal charges for the director.
Everything from salary calculation to fund registration — handled monthly.
Gross-to-net salary calculation including overtime, bonuses, sick leave and vacation pay. Payslips generated for every employee.
Pension, health and unemployment contributions calculated and filed. PP OPJ forms submitted before each salary payment.
Personal income tax (10%) calculated and withheld correctly. All tax returns filed on time with the Tax Administration.
CROSO registration and deregistration for all employees. Work start and end dates reported as required by law.
Current rates for employer and employee contributions in Serbia.
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Pension insurance | 14% | 10% | 24% |
| Health insurance | 5.15% | 5.15% | 10.3% |
| Unemployment | 0.75% | 0.75% | 1.5% |
| Injury insurance | — | 0.25% | 0.25% |
| Personal income tax | 10% | — | 10% |
| Total burden | 19.9% | 16.15% | 36.05% |
Minimum wage: 47,000 RSD/month (~400 EUR). Tax-free base: 25,000 RSD.
Salary calculation, income tax withholding, social contribution calculations (pension, health, unemployment), payslip generation, and all mandatory filings to the Tax Administration.
Employers pay 16.15% on top of gross salary for pension (10%), health (5.15%), and unemployment (0.75%) contributions, plus a 0.25% injury insurance contribution.
The minimum wage in Serbia is 47,000 RSD gross per month (as of 2026), which equals approximately 400 EUR. It is adjusted annually by the government.
Payroll taxes and contributions must be paid simultaneously with salary payment. The PP OPJ form must be filed before each payment. We track all deadlines for you.
Yes, we handle full registration and deregistration of employees with the Central Registry of Compulsory Social Insurance (CROSO). This is included in our payroll service.
Yes. We process payroll for both Serbian and foreign employees, including work permit holders. Special tax rules may apply for expats — we handle all of it.