Employer of Record Serbia
Hire Serbian Employees Without a Local Entity
An Employer of Record (EOR) allows a foreign company to legally hire and pay Serbian employees without registering a Serbian company. Relocation Serbia becomes the legal employer on record — managing employment contracts, payroll, social contributions, and full HR compliance — while your company directs the employees' day-to-day work. Onboarding takes 1–2 weeks.
- No Serbian company registration required — hire immediately
- Employees onboarded in 1–2 weeks vs 2–3 weeks for entity setup
- You retain full operational and managerial control of your team
- Full Serbian labour law compliance — contracts, payroll, social contributions
- Transition to your own Serbian entity at any time — we manage the handover
35.05%
Total social contributions on gross salary
10%
Flat personal income tax rate
40%+
Lower salary costs than western europe
60+
Double raxation treaties serbia holds
How it works
The EOR model — exactly how employment works
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Three parties are involved in every EOR arrangement. Understanding each role prevents confusion about who is responsible for what.
You — The Client Company
You identify the employee, define their role, set their salary, and manage their day-to-day work. You direct all output, performance, and responsibilities. You retain full operational control.
- Identify and select the employee
- Define role, responsibilities, and salary
- Direct day-to-day work and performance
- No Serbian legal entity required
- No Serbian payroll system required
Relocation Serbia — The EOR
We sign the employment contract with the employee under Serbian law. We run payroll, pay social contributions, manage statutory benefits, and ensure full ongoing compliance. We are the legal employer.
- Sign Serbian employment contract
- Run monthly payroll and issue payslips
- Pay all employer social contributions
- Manage statutory leave and benefits
- Handle all labour law compliance
The Employee — In Serbia
The employee has a legal employment contract under Serbian law with Relocation Serbia as employer. They receive full statutory protections, benefits, and social security coverage — while working exclusively for you.
- Full Serbian employment contract
- Statutory benefits and protections
- Pension and health insurance coverage
- Paid annual leave entitlement
- Works exclusively for the client company
What we handle
Every employer obligation — managed by us
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As the legal employer of record, Relocation Serbia takes on full responsibility for all Serbian employment obligations. Here is exactly what that covers.
Employment Contracts & HR Documentation
- Bilingual employment contract drafted under Serbian Labour Law
- Job description and role specification documentation
- Employee onboarding documentation and records
- Contract amendments for role changes, salary increases, or promotions
- Termination process management and severance calculation
- Employee file maintenance and GDPR-compliant record keeping
Payroll & Tax Administration
- Monthly payroll calculation and net salary payment
- Payslip generation and distribution
- Personal income tax (10%) deduction and remittance
- Employee social contribution deductions from gross salary
- Employer social contribution payment (15.15% on gross salary)
- Annual income statements (PPP-PD) filed with Tax Administration
Social Insurance & Benefits
- Pension and disability insurance registration and contributions
- Health insurance registration — employee and dependants
- Unemployment insurance contributions
- Statutory sick leave administration
- Maternity and parental leave management
- Mandatory annual leave entitlement tracking (minimum 20 days)
Compliance & Labour Law
- Monitoring of Serbian Labour Law and regulatory updates
- Contract adjustments in response to legislative changes
- Compliance with mandatory minimum salary increases
- Workplace health and safety obligations
- Employee registration with Central Registry of Compulsory Social Insurance
- Labour inspection readiness — documentation prepared and maintained
Cost structure
What it costs to employ someone in Serbia via EOR
Understanding the full employer cost before hiring removes surprises. Here are the components that make up the total cost of employment in Serbia.
What You Pay as Employer
Example based on illustrative net salary. The employer's total cash outflow is €2,302 — of which €1,500 goes to the employee and €802 is remitted to Serbian authorities (income tax + employee social contributions withheld from gross, plus the employer's own social contributions on top). All figures depend on actual salary level and allowances. We confirm exact figures on the consultation call.
Typical Salary Ranges by Role
Ranges are indicative as of early 2026. Actual salaries depend on seniority, specialisation, and market demand for the specific role. Salaries are typically agreed in RSD or EUR equivalent.
EOR vs full entity
When EOR is right — and when a DOO makes more sense
EOR and DOO registration are not competing solutions — they serve different stages and situations. Here is how to know which is right for yours.
Who uses EOR in Serbia
Industries that use EOR in Serbia most
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EOR is not industry-specific — but certain sectors consistently use it in Serbia because of the talent pool, salary arbitrage, and speed of hiring.
Technology & Software
Serbia's IT talent pool is one of the strongest in Southeast Europe — with high English proficiency, strong technical education, and competitive salaries. EOR is the fastest way to hire Serbian developers, QA engineers, and DevOps specialists before committing to a full entity.
Shared Services & Back Office
Finance, HR, legal, and operations teams for multinationals are increasingly built in Serbia due to lower costs and a multilingual workforce. EOR allows rapid team deployment without establishing a full Serbian subsidiary for support functions.
Market Entry & Sales
Companies entering the Balkan or CEE market often hire a local sales representative or country manager via EOR before they are ready to register a full entity. EOR provides a legal employment structure without the commitment of permanent establishment.
Consulting & Professional Services
Consulting firms, legal practices, and advisory businesses use EOR to station Serbian-based specialists without regulatory complexity. Particularly useful for firms with EU clients who want Balkan-based coverage without Serbian entity overhead.
E-commerce & Digital
Digital marketing teams, content operations, and e-commerce support functions are increasingly based in Serbia for cost efficiency. EOR enables rapid headcount growth for scaling digital businesses without establishing a full Serbian operation.
Manufacturing & Logistics
Operational and logistics management roles for manufacturing companies testing Serbian production or distribution before committing to a Free Zone entity. EOR covers the management layer while the manufacturing operation is assessed.
The onboarding process
From EOR agreement to employee's first day
Five stages from your first call to your employee being fully employed, insured, and on payroll in Serbia.
EOR consultation
We review your situation — the role you need to fill, your preferred salary structure, required start date, and any specific benefits or conditions. We confirm the EOR cost structure, sign the client agreement, and begin the onboarding process immediately.
You can begin the EOR process before the employee is formally identified — we set up the infrastructure so you can hire as soon as you have the right person.
Contract preparation
We draft the bilingual Serbian employment contract, specifying the role, salary, working hours, leave entitlement, probation period, and any position-specific terms. The contract is reviewed by you and the employee before signing. We ensure it is fully compliant with the Serbian Labour Law.
You can review and request changes to the contract before it is signed — we manage the negotiation process.
Registration & insurance
The employee is registered with the Central Registry of Compulsory Social Insurance (CROSO), health insurance is activated, and pension contribution accounts are established. We notify the relevant authorities of the new employment relationship within the legal deadline.
Mandatory registration must be completed before the employee's first working day — we manage the timing to ensure legal compliance from day one.
Payroll setup & first payment
The employee is added to our Serbian payroll system. We calculate gross salary, income tax, and social contributions, and prepare the payslip. The first salary payment is made on the agreed monthly date. You are invoiced monthly for gross salary plus employer contributions plus our EOR service fee.
Monthly invoicing is transparent — you see exactly what is being paid, to whom, and for what. No hidden costs.
Ongoing employment management
We manage all ongoing employment obligations — monthly payroll runs, statutory filings, leave tracking, salary reviews, and any employment changes. If Serbian labour law changes, we update contracts and processes proactively. You receive monthly payroll reports and are notified of any required action.
You deal with one point of contact for all employment matters — Relocation Serbia. You never interact with Serbian tax authorities or labour inspectors directly.
Questions
Employer of Record FAQ
The questions we answer on almost every EOR consultation call.
What exactly is an Employer of Record in Serbia?
An Employer of Record is a company that legally employs workers on behalf of another business. In Serbia, Relocation Serbia signs the employment contract with your employee under Serbian labour law, runs payroll, pays social contributions, and manages all compliance obligations — while you retain full control over the employee's day-to-day work, output, and performance. You have no Serbian legal entity. We are the entity of record. Think of it as outsourcing the legal employer function while keeping all operational management.
Can we hire without forming a Serbian company?
Yes — that is the core purpose of EOR. A foreign company cannot directly employ Serbian staff without a Serbian legal entity. By using Relocation Serbia as the Employer of Record, you can access Serbian talent legally and compliantly without registering a company, opening a bank account, or building any local administrative infrastructure. The employees are on our payroll and covered by our Serbian employment framework. You direct the work.
How long does it take to onboard an employee via EOR?
From the moment the EOR agreement is signed and the employee is identified, onboarding typically takes 1–2 weeks. This covers employment contract preparation, registration with Serbian authorities, health insurance activation, and payroll setup. The main variable is how quickly the employee's documentation is in order — we brief you on exactly what is needed on the consultation call. If you already have someone in mind, we can move immediately.
What does the total employer cost look like in Serbia?
There are two components beyond the employee's net salary: employee social contributions (deducted from gross salary) and employer social contributions paid on top of gross — approximately 11.5% of gross salary. As a rough example, an employee receiving €1,500 net per month has a total employer cost of approximately €2,200–€2,400 including contributions. On top of this, you pay our EOR service fee — a flat monthly amount per employee confirmed on the consultation call. We provide a full itemised breakdown before you commit. There are no hidden costs.
Do we retain control over the employee's work?
Fully. Relocation Serbia is the legal employer on paper — but you set the goals, manage performance, assign tasks, and make all decisions about the role. The distinction is that the employment contract and compliance obligations sit with us, not with you. This structure is well-established in Serbian employment law and is not an unusual arrangement. Many international companies use it specifically because it provides legal employment coverage without requiring them to manage local HR administration.
Is EOR suitable for contractors and freelancers?
No. EOR is specifically designed for full-time employees under a formal Serbian employment relationship governed by Serbian labour law. Independent contractors and freelancers operate under a completely different legal framework. Misclassifying a contractor as an employee — or treating an employee as a contractor — carries significant legal and tax risk in Serbia. If you are unsure which classification applies to your intended hire, we advise on the correct structure on the consultation call before any agreement is entered into.
Ready to hire in Serbia without an entity?
Book a 60-minute EOR consultation. We'll confirm costs, onboarding timeline, and start the process immediately.
No entity required · 1–2 week onboarding
· Full labour law compliance · Belgrade & Novi Sad
Relocation Serbia is a trade name of Helion Global Group LLC, a limited liability company registered in the State of Wyoming, USA. Services in Serbia are delivered by Globalna Poslovna Rešenja DOO, a company registered in Serbia, under agreement with Helion Global Group LLC.
Relocation Serbia is a trade name of Helion Global Group LLC, a limited liability company registered in the State of Wyoming, USA. Services in Serbia are delivered by Globalna Poslovna Rešenja DOO, a company registered in Serbia, under agreement with Helion Global Group LLC.
Relocation Serbia is a trade name of Helion Global Group LLC, a limited liability company registered in the State of Wyoming, USA. Services in Serbia are delivered by Globalna Poslovna Rešenja DOO, a company registered in Serbia, under agreement with Helion Global Group LLC.
Relocation Serbia is a trade name of Helion Global Group LLC, a limited liability company registered in the State of Wyoming, USA. Services in Serbia are delivered by Globalna Poslovna Rešenja DOO, a company registered in Serbia, under agreement with Helion Global Group LLC.
Relocation Serbia is a trade name of Helion Global Group LLC, a limited liability company registered in the State of Wyoming, USA. Services in Serbia are delivered by Globalna Poslovna Rešenja DOO, a company registered in Serbia, under agreement with Helion Global Group LLC.