Social Security Contributions (Doprinosi) – Serbia

Pension and disability insurance 14%, Health insurance 5.15%, Unemployment insurance 0.75%. Automatically withheld from gross salary before income tax calculation.

Capped at 5 times average monthly salary (approximately €6,250). For 2026, based on average salary of RSD 146,564. Contributions not calculated on income exceeding this amount.

Set at 35.05% of average monthly salary (approximately €440). Applies even if earning less. Self-employed must pay on at least this base if it's their primary activity.

Pension and disability insurance 10%, Health insurance 5.15%. Paid on top of gross salary as additional employer cost. Same caps apply as employee contributions.

Employee 19.9% + Employer 15.15%. For salary above maximum base (RSD 732,820), effective rate decreases. Makes Serbia competitive compared to Western Europe where combined rates often exceed 45%.

Micro/small companies hiring 2+ workers may receive up to 75% refund on taxes and contributions under certain programs. Long-term unemployed hiring creates additional reliefs.

Self-employed pay both employee and employer portions: Pension 24%, Health 10.3%, Unemployment 0.75%. Total 35.05% but calculated differently. Must pay on minimum base if primary activity.

Self-employed make quarterly advance payments based on estimated income. Final reconciliation in annual tax return. Minimum quarterly contribution for pension: RSD 23,160. No maximum for self-employed contributions.