Payroll & Compensation · Serbia · Updated October 2026

Serbian Payroll, Run Right Every Month

Fully managed payroll for companies employing in Serbia — gross-to-net calculation, electronic filing, contribution remittance, and payslips. Prepared to Labour Law and Tax Administration rules, handled by an accountant on the ground.

Get a payroll quote See a 2026 example

€15 per employee per month — the payroll add-on on an accounting plan. Micro includes payroll for 1; Growth includes payroll up to 5. Setting up a company or moving as well? Start with the €49 Relocation Roadmap — a 60-minute call, credited toward any package within 90 days.

  • Gross-to-net, tax and contributions worked out for every employee
  • Monthly PPP-PD filing and contribution remittance handled for you
  • Built for foreign-owned companies and Serbian DOOs alike
  • €15Per employee per month
  • 2Offices — Novi Sad & Belgrade
  • EnglishPayslips for your team
  • 15thMonthly filing & payment deadline
Quick answer

How does payroll work in Serbia?

Serbian payroll runs on gross salaries. From the gross, the employer withholds the employee’s social contributions and personal income tax (after a monthly non-taxable allowance), then adds employer contributions on top. Every payroll is different — see the dated example below; we run yours. Everything is filed electronically via the PPP-PD return and remitted to the Tax Administration by the 15th of the following month.

Income tax
Withheld from each salary — we work it out.
Non-taxable amount
Set each January — we apply the current one.
Employee contributions
Withheld from gross — pension, health, unemployment.
Employer contributions
Added on top of gross — pension, health.
Filing
Monthly PPP-PD, by the 15th of the next month.
Next step
A quote based on your headcount and pay structure.

Offices in Novi Sad & Belgrade · Serving clients across all of Serbia

If your passport needs a visa to enter Serbia, check with us first. We ask which passport you'll use before any booking or quote form opens.

  1. Chapter 1 of 7 · Worked example — 2026 figures

    Example only — 2026 figures. Every payroll is different; we run yours.

    One employee, one month — gross RSD 150,000
    LineHow it is worked outRSD
    Gross salaryAgreed in the contract150,000
    − Income tax10% × (gross − 34,221 monthly allowance, 2026)11,577.90
    − Employee contributions19.9% of gross (pension 14%, health 5.15%, unemployment 0.75%)29,850.00
    Net salaryGross − tax − employee contributions108,572.10
    + Employer contributions15.15% on top of gross22,725
    Total employer costGross + employer contributions172,725

    The allowance is set each January (37,369 RSD from 1 January 2027). This is an example, not tax advice — we run the real numbers for your payroll.

  2. Chapter 2 of 7 · Gross to net

    How a gross salary becomes net pay — and what it costs you

    From the employer's total cost down to what lands in the employee's account.

    Employee — gross to net

    Gross salaryAgreed in the contract
    − Employee social contributionsWithheld from gross
    − Income taxAfter the monthly allowance
    Net in handWhat remains

  3. Employer — total cost

    Gross salaryAgreed in the contract
    + Employer contributionsAdded on top
    Total cost to employerGross + employer contributions

    Your real figures depend on salary level, the contribution limits and any reliefs. We show you the exact gross-to-net for your salary on the Roadmap.

  4. Chapter 3 of 7 · What's included

    Your monthly payroll, fully handled

    One fixed monthly scope per employee — not a list of tasks you coordinate across an accountant, a bank, and the Tax Administration yourself.

    • Gross-to-net salary calculation for every employee
    • Personal income tax and all social contributions calculated correctly
    • Monthly PPP-PD electronic return filed with the Tax Administration
    • Tax and contribution remittance scheduled by the 15th
    • Individual payslips issued each pay cycle
    • Compensation administration — bonuses, allowances, and benefits
    • Minimum and maximum contribution base monitoring
    • Year-end and annual reporting support for accounting and audit

PAYROLL RUN · RSStep

  1. 01Hours & variable pay collected
  2. 02Gross-to-net calculated
  3. 03PPP-PD return filed electronically
  4. 04Tax & contributions remittedBy the 15th
  5. 05Payslips issued · net salaries paid
Chapter 4 of 7 · Why it's worth getting right

Where Serbian payroll catches companies out

Deadlines

Late filing penalties

The PPP-PD return and payment are due by the 15th. Miss it and penalties and interest accrue quickly against the company.

Minimum base

Part-time surprise

Contributions are due on a monthly minimum base even if the employee earns less — making low-hour staff more expensive than they look.

Gross vs net

Contracts in the wrong figure

Serbian contracts must state gross salary. Agreeing a net figure informally creates disputes and miscalculated cost.

Classification

Contractor vs employee

Treating an effective employee as a contractor invites reclassification, back-contributions, and penalties.

Caps

Missing the contribution cap

Contributions stop at a monthly cap. Calculating above it overpays the state on higher salaries.

Reliefs

Leaving reliefs on the table

Reliefs that do apply get missed when payroll is run without local knowledge.

Chapter 5 of 7 · Often missed

Reliefs — we check what applies

Serbia offers genuine incentives that cut the cost of employment — but only if your payroll is structured to claim them.

Narrow reliefs

Young returnees & the annual tax

Some narrow reliefs exist for young returnees and in the annual tax — we check whether one applies.

For new hiring

New-employment incentives

Programs exist that refund a portion of taxes and contributions for companies creating new jobs, with additional reliefs tied to hiring from certain categories. The rules and qualifying conditions change, so we check what's currently available for your situation.

Chapter 6 of 7 · How it works

Onboarding to your first compliant payroll run

  1. 1

    Setup & employee data

    We register your company in the payroll system, collect employee contracts and details, and confirm gross salaries and any reliefs that apply.

  2. 2

    Monthly calculation

    Each cycle we calculate gross-to-net for every employee — tax, contributions, and any bonuses or allowances — and send it to you for approval.

  3. 3

    Filing & remittance

    We file the PPP-PD return electronically and schedule tax and contribution payment to clear by the 15th deadline, once you have approved the run and the salary account is funded.

  4. 4

    Payslips & records

    Employees receive payslips, you receive clean records for accounting and audit, and we keep the compensation history current.

What payroll costs

Payroll runs on one of our monthly accounting plans. Prices from our pricing page:

Micro

€179 /month

Full bookkeeping, payroll for 1, monthly English report

Growth

€549 /month

Everything in +VAT, payroll up to 5, quarterly review call

Payroll add-on

€15 /employee/month

Per additional employee — English payslips & PPP-PD filing

How many people will you employ in Serbia?

1 employee: the Micro plan includes it — Micro · €179/month: Full bookkeeping, payroll for 1, monthly English report.

More than 5? The Payroll add-on covers each additional employee — €15/employee/month. Which plan fits is confirmed in your written quote. All prices →

Payroll is part of our monthly accounting — see all accounting plans · Full details on the pricing page →

Your options

Managed payroll vs the alternatives

CapabilityRelocation SerbiaDo it yourselfGeneric provider
Gross-to-net calculated correctlyIncludedSoftware-dependentUsually
PPP-PD filed on timeIncludedYour riskUsually
Reliefs identified & claimedIncludedEasily missedRarely
English-language supportYes—Varies
Connected to your tax & accountingYesSeparateSeparate
Runs alongside company setup & EORYesNoNo
Part of the bigger picture

Payroll rarely stands alone

Most companies needing Serbian payroll also need one or more of these — handled by the same team, on one file.

EORNo local entity?

Hire and run payroll in Serbia without opening a company, through Employer of Record.

Employer of Record → CompanyNeed an entity?

Register a Serbian DOO, then run payroll through it. In recent cases about 5 business days has been typical for APR registration. APR sets the timing and we don't promise a date.

Company formation → TaxTax & bookkeeping

Keep payroll, bookkeeping, and compliance aligned under one provider.

Tax & accounting → CFOVirtual CFO

Financial oversight and reporting on top of day-to-day payroll.

Virtual CFO →

Expanding into the Serbian market? See Market Entry & Expansion · See all corporate services

Chapter 7 of 7 · Start

Start with a quote — or plan the whole setup first.

Three ways in. Every booking and form opens after one quick passport check.

Ready to hand it overQuote

Payroll quote

Tell us your headcount and pay structure, and add your company name in the message field (“Anything else we should know?”). We'll give you a clear monthly quote and take the payroll, filing, and compliance work off your desk.

Get a payroll quote
Company, residency or a move too?€49

Relocation Roadmap

A 60-minute call that maps your company, payroll, accounting and residency in the right order — credited toward any package within 90 days.

Book the €49 Roadmap
Not ready yet?Free

Serbia Relocation Checklist

The Checklist includes the business route — company, address, accounting and payroll steps — so you can see the size of the job before you spend anything.

Get the free Checklist

Find your route into Serbia in about 2 minutes.

We tell you which residency path fits your situation, what it costs in year one, and the first document to request.

Find my route Free. No call required. We email the result.

If your passport needs a visa to enter Serbia, check with us first. We ask which passport you'll use before any booking or quote form opens.

FAQ

Common payroll questions

What are the payroll tax rates in Serbia for 2026?

Example only — 2026 figures. Every payroll is different; we run yours. On a gross salary of RSD 150,000: income tax 10% × (gross − 34,221 monthly allowance) = RSD 11,577.90; employee contributions 19.9% of gross (pension 14%, health 5.15%, unemployment 0.75%) = RSD 29,850.00; net salary RSD 108,572.10; employer contributions 15.15% on top, so the total employer cost is RSD 172,725. The allowance is set each January (37,369 RSD from 1 January 2027).

When is payroll tax due in Serbia?

Personal income tax and social contributions are filed via the electronic PPP-PD return and remitted to the Tax Administration by the 15th of the month following the salary payment. Late filing triggers penalties and interest.

How is net salary calculated in Serbia?

From the gross salary, the employer withholds the employee’s social contributions and income tax (after the monthly allowance). What remains is the net salary. The employer adds its own contributions on top of the gross. We show you the exact gross-to-net for your salary on the Roadmap.

What is the minimum and maximum contribution base?

Serbia sets a monthly minimum and maximum contribution base, and updates both each year. Contributions are due on at least the minimum even if the employee earns less, and are not charged on salary above the maximum. We apply the current limits every month.

Are there payroll incentives for foreign workers in Serbia?

Possibly. Some narrow reliefs exist for young returnees and in the annual tax — we check whether one applies. There are also new-employment incentive programs. Eligibility conditions are specific, so we confirm them before applying any relief.

Do you provide payroll for international companies employing in Serbia?

Yes — both for foreign-owned Serbian companies and for international firms employing staff in Serbia. If you don't yet have a Serbian entity, we can run payroll through Employer of Record, or register a DOO for you first.

Must Serbian employment contracts state gross or net salary?

Under the Labour Law, salaries in employment contracts must be stated as gross amounts, not net. Agreeing a net figure informally leads to miscalculated cost and disputes — we set contracts up correctly from the start.

Get it off your desk

Hand your Serbian payroll to people who run it daily

Tell us your headcount and pay structure, and add your company name in the message field (“Anything else we should know?”). We'll give you a clear monthly quote and take the payroll, filing, and compliance work off your desk.

Price: €15 per employee per month — the payroll add-on on an accounting plan (Micro includes payroll for 1; Growth includes payroll up to 5).

Get a payroll quote See all corporate services WhatsApp

Setting up a company or moving as well? Book the €49 Roadmap · or choose a slot directly

This page is general information, not tax advice. We do not promise any filing outcome, relief, approval or date set by an authority — we control our own calculations and filings; the Tax Administration and other authorities decide. Payroll and accounting are delivered by Globalna Poslovna Rešenja DOO, Novi Sad, under agreement with Helion Global Group LLC. The registered address we offer is in Novi Sad (Laze Telečkog 6). Read our privacy notice.