Cost of Hiring an Employee in Serbia 2026
Total employer cost beyond gross salary — social contributions and statutory benefits.
Employer cost calculator for Serbia
Annual gross: RSD 100,000
Employer cost in Serbia
15.2% on top of gross salary
~ RSD 9,596 /mo · +15.2% vs gross
Employer rates as of 2025-06. View source
What this rate covers
Mandatory employer social contributions in Serbia, by component.
Compare hiring cost across countries
Employer contribution rate at RSD 100,000 gross, head to head.
Frequently asked questions
How much does it cost to hire an employee in Serbia?
On a RSD 100,000 gross salary in Serbia, total employer cost is about RSD 115,150 — roughly 15.2% on top of gross in mandatory social contributions, before bonuses and statutory benefits.
What are employer social contributions in Serbia?
Employers in Serbia pay 15.15% of gross salary toward mandatory social funds — pension, health, unemployment and related schemes — separately from the employee's own deductions.
Is there a cap on employer contributions in Serbia?
Yes. In Serbia, employer social contributions are levied up to an annual ceiling of RSD 8,793,840; above it the marginal cost drops.
Does this include income tax?
No. This page shows employer-side social contributions only. For employee income tax, social security and take-home pay, use the country tax calculator.
Tax calculator for employees
Serbia income tax calculator
See take-home pay, income tax and employee social contributions.