As of January 1 2026, the minimum and maximum bases for calculating mandatory social security contributions will amount to 51,297.00 RSD and 732,820.00 RSD, respectively.
These amounts represent the income thresholds used for calculating mandatory social security contributions when the employee’s gross salary is lower than the minimum base or higher than the maximum contribution base.
The minimum contribution base is also used when calculating contributions for company founders who perform work for their company outside of an employment relationship in the capacity of representation, through form OD-O. The new contribution amounts based on the minimum base for founders, applicable from January 1 2026, are shown below:
| Type of Contribution | Rate | Amount (RSD) |
|---|---|---|
| Pension and Disability Insurance (PIO) | 24% | 12,311.28 |
| Health Insurance | 10.30% | 5,283.59 |
| Unemployment Insurance | 0.75% | 384.73 |
| Total | 17,979.60 |
The change in the minimum contribution base also affects the calculation of the personal salary of entrepreneurs.
Entrepreneurs who keep business books, assess tax through self-assessment, and have opted to pay themselves a personal salary have a strong interest in increasing their gross personal salary to 52,000 RSD.
This is because they will have to pay mandatory social security contributions at least on the minimum base of 51,297 RSD, even if their declared gross personal salary is lower. Therefore, paying a personal salary below this amount provides no real savings, since contributions are charged on the minimum base regardless.
In other words, it is financially beneficial to increase the gross personal salary to 52,000 RSD, because for the same amount of total taxes and contributions, an entrepreneur can pay themselves approximately 5,000 RSD more in net salary (compared to entrepreneurs who keep their gross salary at, for example, 46,000 RSD).
The table below summarizes the comparison of gross personal salaries of 46,000 RSD and 52,000 RSD, applicable from January 1, 2026.
The net salary amounts and total taxes and contributions paid are shown for both options. The last column presents the effect of the increase—i.e., the difference in taxes and contributions and the difference in net personal salary received.
| Position | Option I Amount | Option II Amount | Effect |
|---|---|---|---|
| Gross personal salary | 46,000.00 | 52,000.00 | — |
| Net personal salary | 26,842.50 | 31,996.10 | 5,153.60 |
| Total taxes and contributions paid | 19,157.50 | 20,003.90 | 846.40 |
In this example, we see that for 846 RSD of additional taxes and contributions paid to the state, the entrepreneur gains the ability to pay themselves 5,153.60 RSD more in net personal salary.
This change does not directly affect flat-rate entrepreneurs (paušal), because the taxes and contributions they pay are not calculated based on the minimum contribution base.
However, the change can indirectly affect them.
Flat-rate obligations are determined primarily by the average salary in the Republic of Serbia, which is one of the key parameters in calculating their lump-sum tax and contributions.
Since the minimum contribution base increases as a result of rising average wages, it is possible that flat-rate entrepreneurs will receive 2026 tax decisions with higher taxes and contributions compared to 2025.
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