This page brings together the salary calculation parameters used in Serbia for employees and for the personal salary (lična zarada) of entrepreneurs: the non-taxable amount, tax and contribution rates, the minimum and maximum contribution bases, and the minimum wage.
For each parameter, the first row shows the amount currently in force or already announced, followed by earlier amounts back to 2019, for checking past calculations.
Non-taxable amount of salary
The amount by which the base for salary tax is reduced, for a full-time employee.
| Period | Amount (RSD per month) |
|---|---|
| from 1 January 2026 | 34,221 |
| from 1 January 2025 | 28,423 |
| from 1 January 2024 | 25,000 |
| from 1 January 2023 | 21,712 |
| from 1 January 2022 | 19,300 |
| from 1 January 2021 | 18,300 |
| from 1 January 2020 | 16,300 |
| from 1 February 2019 | 15,300 |
| January 2019 | 15,000 |
Salary tax rate
| Period | Rate |
|---|---|
| from 1 January 2019 to date | 10% |
Mandatory social security contribution rates
Rates payable by the employee and by the employer. An entrepreneur who pays a personal salary pays the combined rate shown in the last column.
| Period | Pension – employee | Pension – employer | Health – employee | Health – employer | Unemployment – employee | Total |
|---|---|---|---|---|---|---|
| from 1 January 2023 | 14% | 10% | 5.15% | 5.15% | 0.75% | 35.05% |
| from 1 January 2022 | 14% | 11% | 5.15% | 5.15% | 0.75% | 36.05% |
| from 1 January 2020 | 14% | 11.5% | 5.15% | 5.15% | 0.75% | 36.55% |
| from 1 January 2019 | 14% | 12% | 5.15% | 5.15% | 0.75% | 37.05% |
Since 1 January 2019, the unemployment insurance contribution has been payable by the employee only.
Minimum monthly contribution base
If the gross salary is lower than the minimum base, contributions are calculated on the minimum base. The same rule applies to an entrepreneur’s personal salary.
| Period | Amount (RSD) | Official Gazette of RS |
|---|---|---|
| 1 Jan 2026 – 31 Dec 2026 | 51,297 | 112/2025 |
| 1 Jan 2025 – 31 Dec 2025 | 45,950 | 99/2024 |
| 1 Jan 2024 – 31 Dec 2024 | 40,143 | 115/2023 |
| 1 Jan 2023 – 31 Dec 2023 | 35,025 | 143/2022 |
| 1 Jan 2022 – 31 Dec 2022 | 30,880 | 127/2021 |
| 1 Jan 2021 – 31 Dec 2021 | 28,402 | 154/2020 |
| 1 Jan 2020 – 31 Dec 2020 | 25,801 | 93/2019 |
| 1 Jan 2019 – 31 Dec 2019 | 23,921 | 104/2018 |
Maximum monthly contribution base
| Period | Amount (RSD) | Official Gazette of RS |
|---|---|---|
| 1 Jan 2026 – 31 Dec 2026 | 732,820 | 112/2025 |
| 1 Jan 2025 – 31 Dec 2025 | 656,425 | 99/2024 |
| 1 Jan 2024 – 31 Dec 2024 | 573,470 | 115/2023 |
| 1 Jan 2023 – 31 Dec 2023 | 500,360 | 143/2022 |
| 1 Jan 2022 – 31 Dec 2022 | 441,140 | 127/2021 |
| 1 Jan 2021 – 31 Dec 2021 | 405,750 | 154/2020 |
| 1 Jan 2020 – 31 Dec 2020 | 368,590 | 93/2019 |
| 1 Jan 2019 – 31 Dec 2019 | 341,725 | 104/2018 |
Minimum wage
Net amount per working hour. The monthly minimum wage depends on the number of working hours in the month.
| Period | RSD per working hour (net) |
|---|---|
| from 1 January 2027 | 405.00 |
| from 1 January 2026 | 371.00 |
| from 1 October 2025 | 337.00 |
| from 1 January 2025 | 308.00 |
| from 1 January 2024 | 271.00 |
| from 1 January 2023 | 230.00 |
| from 1 January 2022 | 201.22 |
| from 1 January 2021 | 183.93 |
| from 1 January 2020 | 172.54 |
| from 1 January 2019 | 155.30 |
0 Comments