The Hardest Market · Serbia
Serbia's HR data
The rules and costs of employing people in Serbia (Belgrade), from official sources, in English and Japanese.
On RSD 350,000 a month, the employer's total cost is RSD 403,025 a month, 1.15 times the salary, including employer contributions: Pension and disability insurance (PIO) and Health insurance. The employee takes home RSD 248,772 a month after contributions and income tax. Statutory annual leave: 20 working days minimum. Notice of dismissal: Employee 15-30 days; employer 8-30 days (performance only).
Employment rules
| Statutory annual leave | 20 working days minimum |
|---|---|
| Public holidays (2026) | 12 days |
| Notice of dismissal | Employee 15-30 days; employer 8-30 days (performance only) |
| Severance required by law | Redundancy: 1/3 month's pay per year of service |
| Typical negotiated exit | No official benchmark |
| Probation | Up to 6 months, 5 working days' notice |
| Working hours | 40 h/week; overtime max 8 h/week, 12 h/day |
| How hard is dismissal? | Moderate: listed grounds, warning procedure |
Employer contributions
| Pension and disability insurance (PIO) | 10% |
|---|---|
| Health insurance | 5.15% |
Employee contributions
| Pension and disability insurance (PIO) | 14% |
|---|---|
| Health insurance | 5.15% |
| Unemployment insurance | 0.75% |
Take-home pay and employer cost by monthly salary
| Monthly salary | Employee contributions | Income tax | Take-home | Employer cost |
|---|---|---|---|---|
| RSD 200,000 | RSD 39,800 | RSD 16,578 | RSD 143,622 | RSD 230,300 |
| RSD 350,000 | RSD 69,650 | RSD 31,578 | RSD 248,772 | RSD 403,025 |
| RSD 550,000 | RSD 109,450 | RSD 51,578 | RSD 388,972 | RSD 633,325 |
| RSD 900,000 | RSD 145,831 | RSD 98,546 | RSD 655,623 | RSD 1,011,022 |
Employee in Belgrade, Serbian tax resident and a Serbian national (no expatriate regime), aged 40 or over, single with no dependants, full-time, salary only paid evenly as monthly pay (no bonus, meal or holiday allowance shown separately), calendar year 2026. Salary tax withheld monthly at 10% after the RSD 34,221 monthly non-taxable amount; employee and employer social contributions up to the 2026 ceiling. Income tax also includes the annual personal income tax (godišnji porez), which the employee self-assesses and pays by 15 May 2027 on 2026 income above three times the average annual salary; it is computed here with the 2025 average annual salary because the 2026 figure is published only in early 2027. Employees under 40 at 31 December get a further deduction of three average annual salaries, so they pay this annual tax only at much higher pay.
Questions
How much does it cost to employ someone in Serbia?
On RSD 350,000 a month, the employer's total cost is RSD 403,025 a month, 1.15 times the salary, including employer contributions: Pension and disability insurance (PIO) and Health insurance. The employee takes home RSD 248,772 a month after contributions and income tax.
How much annual leave do employees get in Serbia?
Statutory annual leave is 20 working days minimum. There are 12 public holidays in 2026.
How much notice is required to dismiss an employee in Serbia?
Notice of dismissal: Employee 15-30 days; employer 8-30 days (performance only). Severance required by law: Redundancy: 1/3 month's pay per year of service.
How hard is it to dismiss an employee in Serbia?
Moderate: listed grounds, warning procedure.
How long is probation in Serbia?
Up to 6 months, 5 working days' notice.
What are the legal working hours in Serbia?
40 h/week; overtime max 8 h/week, 12 h/day.