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💼 Payroll & EOR

Payroll & employer of record
services in Serbia

Hire employees in Serbia without opening a company. We handle payroll, taxes, social contributions and compliance.

from 15 EUR/employee/month
9+ years in business
100+ companies served
🌎 3 languages
📍 Belgrade, Serbia
⚠️ COMPLIANCE RISKS

What can go wrong with payroll

Serbian payroll regulations are complex — mistakes lead to penalties and employee disputes.

Worker misclassification

Treating employees as contractors violates Serbian labor law. Inspectors can reclassify the relationship and demand back-payment of all contributions.

Back taxes + penalties up to 2M RSD

Incorrect contribution calculations

Serbia has complex social contribution rules — pension, health, unemployment — each with different rates for employer and employee portions.

Interest charges + audit risk

Administrative burden

Monthly filings to the tax office, pension fund, and health insurance fund. Miss one deadline and penalties accumulate automatically.

Fines from 100,000 RSD per violation

Foreign employment regulations

Hiring foreign nationals requires work permits, specific contract types, and additional reporting. Errors can result in work permit revocation.

Work permit revocation risk

✕ Managing payroll yourself

  • Complex contribution calculations with changing rates
  • Risk of misclassifying workers as contractors
  • Monthly filing deadlines to multiple government agencies
  • Need to track Serbian labor law changes
  • Employee disputes from payroll errors

✓ With EXT payroll & EOR

  • Accurate calculations guaranteed every month
  • Full compliance with Serbian labor law
  • All filings handled on time, every time
  • We stay current on regulatory changes for you
  • Clear pay slips and reports in English
✓ WHAT WE DO

Complete payroll & EOR services

From salary calculation to employer of record — we handle everything.

Salary calculation & disbursement

Gross-to-net calculations, salary transfers, and detailed pay slips for every employee — delivered before payday.

Social contributions

Employer contributions (16.15%) and employee contributions (19.9%) — pension, health and unemployment insurance calculated and filed correctly.

Tax withholding & filing

Income tax calculation, withholding and monthly filing to the Serbian Tax Administration. Annual tax certificates prepared.

Employment contracts

Compliant employment contracts drafted in Serbian and English. Fixed-term, indefinite, part-time — all contract types supported.

Pension & health fund registration

Employee registration with the Pension Fund (PIO) and Health Insurance Fund (RFZO) — handled within days of hiring.

EOR — hire without local entity

We employ your team through our Serbian entity. You manage the work, we handle employment law, payroll and compliance.

What our clients say

Trusted by international companies

★★★★★

"We needed to hire 5 developers in Serbia but didn't want to set up a local entity. EXT's EOR service let us start immediately. Payroll runs like clockwork every month."

Sarah L.
HR Director, SaaS company, London
★★★★★

"The complexity of Serbian social contributions was overwhelming. EXT handles everything — calculations, filings, reports — all in English. Saved us from hiring an in-house payroll specialist."

Thomas M.
CFO, e-commerce company, Berlin
How it works

4 steps to hassle-free payroll

1

Setup

We assess your needs, draft employment contracts and register employees with the pension and health funds.

2

Employee onboarding

Contracts signed, employees registered, bank accounts set up — ready to start working in 3-5 business days.

3

Monthly processing

Salary calculations, tax withholding, contributions filed, salaries disbursed — all before your deadline.

4

Reporting

Monthly payroll summary, pay slips, contribution breakdowns and annual tax certificates — all in English.

Pricing

Simple, transparent pricing

✓ No setup fees
15 EUR
per employee / month

Includes salary calculation, tax withholding, social contributions, filings and monthly reports. EOR service priced separately based on team size.

Get a free quote

Volume discounts available for 10+ employees. EOR pricing starts from 199 EUR/employee/month.

FAQ

Frequently asked questions

What is the minimum wage in Serbia?

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The current minimum wage in Serbia is approximately 47,000 RSD gross per month. This is updated annually by the government. We keep all payroll calculations current with the latest rates.

What are the social contribution rates?

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Employer contributions are 16.15% of gross salary (pension 10%, health 5.15%, unemployment 0.75%). Employee contributions are 19.9% (pension 14%, health 5.15%, unemployment 0.75%).

Can foreign employees work in Serbia through EOR?

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Yes. Through our EOR service, foreign nationals can be legally employed in Serbia. We handle work permit applications, employment contracts and all compliance requirements.

EOR vs own entity — what's the difference?

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With EOR, you hire employees through our legal entity — no need to register a company in Serbia. This is ideal for testing the market or hiring a small team. For larger teams, owning your entity gives more control but requires ongoing compliance management.

What is the termination process in Serbia?

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Serbian labor law requires written notice, a valid reason for termination, and specific notice periods (minimum 15 days, up to 30 days). Severance pay is required for employees with more than 2 years. We handle the full process compliantly.

How quickly can you onboard a new employee?

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For Serbian nationals, onboarding takes 3-5 business days including pension and health fund registration. For foreign nationals requiring work permits, the process takes 2-4 weeks.

What reports do you provide?

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Monthly payroll summary, individual pay slips, contribution breakdowns, tax withholding reports, and annual tax certificates. All reports available in English and Serbian.

Do you handle employee benefits?

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Yes. We can administer meal allowances, transportation reimbursement, private health insurance, and other benefits as part of the payroll package.

Other services

Complete support for your business

Contact

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