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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