Serbia · Glossary
Serbia HR and payroll glossary
18 local terms and acronyms: tax, social security, payroll and employment law.
The terms and acronyms you meet on payslips, tax and employment documents in Serbia. Figures are for 2026; the calculations are on Serbia's HR data page and in the take-home pay calculator.
Fond PIOGodišnji porez na dohodak građanaInspektorat za radMinuli radNajniža i najviša osnovica doprinosaNeoporezivi iznos zaradeOsiguranje za slučaj nezaposlenostiOtpremninaPIOPoreska upravaPorez na zaradePPP-PDProbni radTehnološki višakTopli obrok i regresUgovor o radu na određeno vremeUpozorenje pred otkazZdravstveno osiguranje
Tax
Godišnji porez na dohodak građana Annual personal income tax
Годишњи порез на доходак грађана
An additional tax that high earners self-assess and pay by 15 May of the following year on income above three average annual salaries (RSD 5,439,096 for 2025). After a personal deduction of 40% of the average annual salary (capped at half the excess), the rate is 10% up to six average annual salaries and 15% above. Taxpayers under 40 get a further deduction of three average annual salaries. Source
Neoporezivi iznos zarade Non-taxable amount of salary
Неопорезиви износ зараде
The fixed monthly amount deducted before salary tax: RSD 34,221 a month in 2026 (up from RSD 28,423), pro rata for part-time staff and split between employers when a person works for several. It rises to RSD 37,369 from 1 January 2027. Source
Porez na zarade Salary tax
Порез на зараде
The 10% tax on employment income that the employer withholds every month. In 2026 it is charged on monthly gross salary less a non-taxable amount of RSD 34,221 for a full-time employee; social contributions are not deducted first. Source
PPP-PD Individual tax return on calculated taxes and contributions
Појединачна пореска пријава о обрачунатим порезима и доприносима
The electronic return an employer files through the Tax Administration's ePorezi portal for every salary payment, showing the salary tax and all contributions for each employee; tax and contributions are paid on the same day as the salary. Source
Social security and pensions
Najniža i najviša osnovica doprinosa Minimum and maximum contribution base
Најнижа и највиша основица доприноса
Contributions are charged on at least the minimum base and at most the maximum base, both set each year from the national average wage. For 2026 they are RSD 51,297 and RSD 732,820 a month (five times the average monthly salary), so contributions stop growing above RSD 8,793,840 a year. Source
Osiguranje za slučaj nezaposlenosti Unemployment insurance
Осигурање за случај незапослености
The unemployment insurance contribution: 0.75% of gross salary, paid by the employee only (the employer share was abolished in 2019), up to the same RSD 732,820 monthly ceiling. It funds the National Employment Service (NSZ). Source
PIO Pension and disability insurance
Пензијско и инвалидско осигурање
The state pension and disability insurance contribution, 24% of gross salary: 14% paid by the employee and 10% by the employer. Both apply up to the 2026 maximum base of RSD 732,820 a month. It is run by the PIO Fund. Source
Zdravstveno osiguranje Compulsory health insurance
Здравствено осигурање
The compulsory health insurance contribution, 10.3% of gross salary split equally: 5.15% employee and 5.15% employer, up to RSD 732,820 a month in 2026. It funds the Republic Health Insurance Fund (RFZO). Source
Pay and payroll
Minuli rad Seniority supplement
Минули рад
A statutory pay increase of at least 0.4% of base pay for each full year of service with the employer, including predecessor and related employers. It is added to the salary every month and counts as salary for tax and contributions. Source
Topli obrok i regres Meal allowance and holiday allowance
Топли оброк и регрес
Two payments the Labour Law requires the employer to make in money, at amounts set by its rules or the employment contract: an allowance for meals during work and an allowance (regres) for taking annual leave. Both are taxed and charged to contributions like salary. Source
Employment law
Otpremnina Severance pay
Отпремнина
The statutory payment on redundancy: at least one third of the employee's monthly salary for each full year of service with the employer (including predecessor and related companies), paid before the dismissal. A separate retirement severance of at least two average Serbian monthly salaries is due on retirement. Source
Probni rad Probationary work
Пробни рад
A trial period agreed in the employment contract, at most 6 months. Either party may end the contract during probation with at least 5 working days' notice, and the employer must give reasons. Source
Tehnološki višak Redundancy (surplus employees)
Технолошки вишак
Dismissal because a job is no longer needed after technological, economic or organisational changes. The employer must pay severance first, and must adopt a redundancy programme when the cuts reach set thresholds within 30 days (e.g. 10 or more employees at a firm with 21 to 99). Source
Ugovor o radu na određeno vreme Fixed-term employment contract
Уговор о раду на одређено време
A contract for a period justified by objective reasons. Successive fixed-term contracts with the same employee may not exceed 24 months in total, with exceptions such as replacing an absent employee, a defined project or a foreign national's work permit. Source
Upozorenje pred otkaz Pre-dismissal warning
Упозорење пред отказ
Before dismissing for breach of duty or discipline, the employer must give a written warning stating the grounds and evidence, with at least 8 days to respond. For poor performance it must first give written notice of the shortcomings and a reasonable period to improve. The employee can challenge a dismissal in court within 60 days. Source
Agencies and institutions
Fond PIO Republic Pension and Disability Insurance Fund
Републички фонд за пензијско и инвалидско осигурање
The state fund that keeps pension records and pays old-age, disability and survivors' pensions from PIO contributions. It publishes the minimum and maximum contribution bases each year. Source
Inspektorat za rad Labour Inspectorate
Инспекторат за рад
The body within the Ministry of Labour that inspects employers' compliance with labour and occupational safety law, including employment contracts, working time and registration of workers for social insurance. Source
Poreska uprava Tax Administration
Пореска управа
The national tax authority under the Ministry of Finance. It collects salary tax and all social contributions from employers through the PPP-PD return, and pre-fills the annual personal income tax return on its ePorezi portal by 1 April. Source
For Japan, see the Japan HR Glossary.