Minimum salary / Wage changes
The Government of Serbia has confirmed an increase in the minimum wage starting January 2026.
- New minimum hourly wage: 371 RSD (+10.1%)
- New monthly minimum wage: 64,554 RSD / 551 EUR
- Minimum wage is determined per working hour and applies annually from January 1 of the following year
Social security contribution caps
As of January 1, 2026, the minimum and maximum contribution bases for social security contributions will change.
- Minimum contribution base: 51,297 RSD
- Maximum contribution base: 732,820 RSD
These caps are used to calculate mandatory social security contributions and directly impact payroll costs for both employers and employees.
Tax updates
A new tax relief threshold has been announced and is expected to apply from January 1, 2026.
- New non-taxable salary amount: 34,221 RSD
- Current amount: 28,423 RSD
- Formal approval pending within the Serbian Parliament
