Payroll
/
Serbia
Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
RSD din (Serbian Dinar)
Employer contributions
~16.15% (pension 10% + health 5.15% + unemployment 0.75% + +0.25% injury)
Minimum wage
75,400 RSD (2026)
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Belgrade
Timezone
CET (GMT+1)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~116,150 RSD total
/month
For a gross salary of
100,000 RSD gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~16.15% (pension 10% + health 5.15% + unemployment 0.75% + +0.25% injury)
Mandatory extras
Annual Bonus
Monthly admin
Monthly payroll / PPP-PD by 15th / Poreska uprava / annual May filing
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
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A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~116,150 RSD total
Example gross salary
100,000 RSD gross/month
~66,025 RSD net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~16,150 RSD employer SS
Employer contributions on that salary
Employer contributions
~16.15% (pension 10% + health 5.15% + unemployment 0.75% + +0.25% injury)
Employee contributions
~19.9% employee SS
Total cost above gross
~16.15% above gross
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~167,000 RSD
Per month
Belgrade
100,000 - 180,000 RSD
~30%
Novi Sad
80,000 - 130,000 RSD
~10%
Monthly gross. National average salary per year:
~2,000,000 RSD
Minimum wage
75,400 RSD (2026)
Paid:
Monthly
Extra pay
Annual Bonus
Common, discretionary
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
10% flat PIT
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly by 15th (PPP-PD)
Social security payments
May 15 (PPDG-1R annual)
Income tax
End of January
Employee tax certificate
Potvrda o plaćenom porezu
May 15
Annual return
Godišnja poreska prijava (PPDG-1R)
Late payment penalties
Late PP: 0.04%/day; late withholding: 0.04%/day + 5× minimum wage fine
Who collects what
Poreska uprava
Tax collection
Fond za PIO / RFZO
Pension and health SS
Inspektorat rada
Labor law inspection
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Godišnji odmor
20 working days
Public holidays
11 public holidays
Sick leave
Bolovanje
Employer: first 30 days at 65%; RFZO from day 31
Maternity leave
17 weeks
100% RFZO
The contracts you can use, and what ending an employment relationship costs.
Permanent
Ugovor o radu na neodređeno vreme
Fixed term
Ugovor o radu na određeno vreme
Independent contractor
Ugovor o delu / Autorski ugovor
Collective agreements
Kolektivni ugovor (KU)
Ending employment
Otpremnina
How it is calculated
Minimum 1/3 monthly salary per year
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Rad po Ugovoru o Delu Misuse
Risk Level: HIGH
Serbian companies frequently engage workers on ugovor o delu (service contracts) to avoid labor law protections. Labor inspectors reclassify when the work is regular, performed at the employer's premises, under direction. Full contribution back-payment plus criminal liability for directors is possible under Serbian Labor Law Art. 231.
Minimum Wage Annual Adjustment Non-Application
Risk Level: MEDIUM
Serbia adjusts its minimum wage annually every February. Employers who fail to update salaries at the February announcement-even if the contract says 'minimum wage'-face labor inspectorate fines.
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Next topicOntop is the Global Workforce Engine for contractor teams: contracts, compliance documents and payments in 150+ countries.
150+
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$49
per contractor per month
1 run
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Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.