Serbia Payroll Changes - 2026

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