--- title: "Hiring in Serbia 2026 | Employer of Record Guide" description: "Hire in Serbia through Teamed's EOR. 15.15% employer social contributions, 20 days statutory leave, flat 10% income tax. The Serbia guides, one per layer." canonical: https://www.teamed.global/country-hiring-guides/serbia --- Serbia · Country overview Served by Teamed via a Serbia-licensed EOR entity # What do you need to know to hire in *Serbia*? Serbia uses a flat 10% employment income tax, employer social contributions of 15.15%, and a one-year maternity leave paid at full salary by the state health fund. Statutory annual leave is 20 days and public holidays are counted separately. Each guide below takes one layer. Last reviewed 13 June 2026 · Serbia guide ## How does Teamed handle Serbian hiring for you? Teamed becomes your legal [employer of record](/lp/employer-of-record) in Serbia for [**from $599 per employee per month**](/pricing), with **zero FX mark-up** in any currency. Payroll, contracts, and the full Serbian employment law stack run on **one platform**. **Real HR and legal experts** manage every Serbian hire, from the first offer letter to the final settlement document. **An actual person**, not a chatbot or a pooled queue, handles your Serbian team alongside EOR, contractor onboarding, and entity payroll on **one platform**. There is **no setup fee** and **no exit fee**. Employer cost **passes through at cost, itemised** on every invoice. A Serbian contractor who converts to a payroll employee keeps their record, and that same employee can **graduate** from EOR to your own Serbian entity without re-onboarding. Run the [Crossover Calculator](https://www.teamed.global/tools/crossover-calculator) to see the month the model flips. EOR is the right model for a first Serbian hire, **until it isn't**. Three things you won't find on any other Serbia EOR guide - **Serbia's maternity leave is one full year, paid at 100 percent by the state health fund.** The employer does not fund the leave. This makes Serbia unusual: a full-year absence costs the employer very little in direct benefit spend. [The benefits guide](/country-hiring-guides/serbia/benefits) covers how the reimbursement mechanism works. - **Severance in Serbia is due from day one of redundancy, with no qualifying service minimum.** The formula is one-third of average monthly salary per full year worked. Most US buyers expect a service floor like the UK two-year rule. There is none in Serbia. - **Dismissal protection is immediate.** An employee can challenge a termination at the Labour Court from the first day of service. Employers must give written reasons for every dismissal. The challenge window is 60 days from the written decision. Answer.cite this Hiring in Serbia adds 15.15% in employer social contributions on top of gross salary. The employee pays a further 19.9% in combined social contributions. Income tax is a flat 10% on the taxable base after deducting the non-taxable monthly allowance. Serbia pays payroll monthly. Taxes and social contributions are paid on the same day as salary. Statutory leave is 20 days per year, separate from 12 public holidays. Teamed runs Serbian payroll, contracts, and compliance through an EOR entity with the required Serbian registrations. This page is the map. Each guide below is the detail. At a glance · Serbia RSD · Serbian · Monthly payroll Currency RSD (Serbian Dinar) Employer social contributions 15.15% pension 10% + health 5.15%, on gross salary Employee social contributions 19.9% pension 14% + health 5.15% + unemployment 0.75% Annual leave 20 days working days, separate from public holidays Public holidays 12 non-working days, nationwide Minimum wage (net hourly) RSD 371/hour from 1 January 2026 Income tax rate 10% flat rate on employment income 13th salary No not required by law; practice varies by employer ![A wide illustration of Belgrade at golden hour: the Kalemegdan Fortress on its hilltop above the confluence of the Sava and Danube rivers, the old town below, and a clear amber sky stretching to the horizon.](/images/country-guides/serbia-hiring.webp) Serbia · per employee · per month · flat $ 599 Zero FX. No setup fees. 48-hour onboarding. The price your finance team can forecast against without an asterisk. Zero FX Fixed No setup fee No exit fee 48-hour onboard ## How much does it cost to hire an employee in Serbia in 2026? A Serbian hire costs roughly 115 to 120 percent of gross salary once employer social contributions are added. Employer social contributions are 15.15% on gross salary. They sit on top of the salary. Serbia's employer social contribution rate is 15.15%, covering pension and health. The employee pays a further 19.9% in contributions deducted from gross pay. Income tax is a flat 10% on the taxable base. All taxes and contributions are due the same day as salary. Teamed's Serbia fee sits inside the total cost envelope. Teamed's Serbia price is a starting rate, with zero FX in any currency pairing. No setup fees. No exit fees. Salaries, taxes, and benefits passed through at cost on every invoice. The full breakdown, with worked examples at current statutory rates, is in the cost guide. [Read the full Serbia cost breakdown](/country-hiring-guides/serbia/cost-breakdown) ## Do you need a Serbian entity to hire employees in Serbia? No. An Employer of Record runs Serbian payroll and contracts from day one. Your own Serbian entity becomes cheaper than EOR somewhere around 5 to 8 employees, depending on salary. Forming a Serbian d.o.o. (the equivalent of a limited company) requires registration with the Agency for Business Registers (APR), tax registration, and setup of payroll and social contribution accounts. An [Employer of Record](/lp/employer-of-record) is faster and cheaper at low headcount. Teamed runs Serbian payroll, contracts, and compliance from day one. The crossover point depends on Serbian salary levels and your local accounting costs. For most roles it lands around 5 to 8 employees. The EOR vs entity guide runs those numbers. Most EOR providers will not tell you when you have crossed it. We do, and we help you move. You progress from contractor to EOR to your own Serbian entity on **one platform** under Teamed's Graduation Model, with tenure preserved. [Read the full Serbia EOR vs entity guide](/country-hiring-guides/serbia/eor-vs-entity) ## What are the key employment law rules in Serbia in 2026? The minimum wage rose to RSD 371/hour net per working hour from 1 January 2026. Dismissal protection applies from day one of service. Written reasons are required for every termination. The Government of Serbia set the minimum wage at RSD 371/hour net per working hour, effective 1 January 2026 (Official Gazette RS No. 78/2025). The standard working week is 40 hours, with a maximum daily cap including overtime of 12 hours. Employers must record working time for every employee. Serbia's Labour Law (Zakon o radu) requires written employment contracts and written reasons for every dismissal. Employees can challenge a termination at the Labour Court within 60 days of receiving written notice. The hiring guide covers day-one contract requirements and onboarding obligations in detail. [Read the full Serbia hiring guide](/country-hiring-guides/serbia/hiring-guide) ## What benefits must you provide Serbian employees in 2026? The statutory floor is 20 days of paid annual leave, employer-funded sick pay for the first 30 days at 65% of salary, and one year of maternity leave at full salary. Annual leave and public holidays are counted separately in Serbia. Statutory annual leave is 20 days working days per year under the Labour Law. Public holidays are a separate entitlement: 12 non-working days nationwide. For the first 30 days of non-work illness, the employer pays at least 65% of the employee's salary. After that the state health fund takes over. Maternity and childcare leave runs for one year for the first and second child, at full salary funded by the state health fund. The employer does not fund the leave directly. The benefits guide covers each entitlement and how the state reimbursement mechanism works. [Read the full Serbia benefits guide](/country-hiring-guides/serbia/benefits) ## What are payroll taxes in Serbia in 2026? Employer social contributions are 15.15% on gross salary, covering pension and health. Employees pay 19.9% in combined social contributions plus a flat 10% income tax on the taxable base. Serbian social contributions split into three branches. The employer pays 15.15% total: pension and disability at 10 percent plus health at 5.15 percent. The employee pays 19.9% total: pension at 14 percent, health at 5.15 percent, and unemployment at 0.75 percent. Both sets of contributions apply on earnings between the monthly floor and the monthly ceiling. Income tax is a flat 10% on taxable employment income after deducting the non-taxable monthly allowance of RSD 410,652/year annualised. All taxes and contributions are paid on the same day as salary. The tax and payroll guide sets out every rate, base, and filing obligation. [Read the full Serbia tax and payroll guide](/country-hiring-guides/serbia/tax-and-payroll) ## How do you terminate an employee in Serbia? For performance-based termination, statutory notice is 8 days to 30 days depending on the reason. Redundancy severance is one-third of average monthly salary per full year worked, with no minimum service requirement. Serbian termination requires written reasons and a written decision. For performance or conduct reasons, notice runs from 8 days to 30 days (Labour Law). For serious cause (gross misconduct), no notice is required. During probation, either party can give 5 days notice. Final pay must be settled within 30 days of the end of employment. Redundancy severance is at least one-third of average monthly salary per full year of service. There is no qualifying service minimum: the formula applies from the first full year worked. An employee can challenge a dismissal at the Labour Court within 60 days of the written decision. The termination guide covers the full process, including grounds, procedure, and severance calculation. [Read the full Serbia termination and severance guide](/country-hiring-guides/serbia/termination-and-severance) ## What should you know before hiring in Serbia? Two things catch US buyers out. The first is that dismissal protection is immediate, from the first day of employment. The second is that maternity leave is a full year, but the employer does not fund it directly. **Dismissal protection applies from day one.** Serbia has no qualifying service period before an employee can challenge a termination. An employee dismissed on day two of service can file at the Labour Court within 60 days. Every dismissal needs written reasons, a written decision, and the right notice period. Skipping any step makes the dismissal unlawful. **A year of maternity leave sounds expensive. It is not the employer's cost.** The state health fund pays 100 percent of salary for the full year. The employer's obligation is to hold the position open. Most US buyers price a year of maternity leave as a direct cost. In Serbia, it is primarily a headcount planning question, not a payroll one. The benefits guide covers the reimbursement process and the employer's role in administering the leave. [Read the full Serbia hiring guide](/country-hiring-guides/serbia/hiring-guide) ## Frequently asked questions How much does it cost to hire an employee in Serbia? Plan on roughly 115 to 120 percent of gross salary once employer social contributions at 15.15% are added. Teamed's Serbia fee is one flat number per employee per month, with zero FX mark-up in any currency pairing. The cost breakdown guide has worked examples. Can a US company hire in Serbia without an entity? Yes. An Employer of Record like Teamed runs Serbian payroll, contracts, and compliance through its own registered entity. You direct the work. Teamed becomes the legal employer of record. Setup takes 48 hours once terms are confirmed. Forming your own d.o.o. requires APR registration and takes several weeks. What is the Serbian minimum wage in 2026? The minimum wage is RSD 371/hour net per working hour from 1 January 2026, set by Government Decision under Official Gazette RS No. 78/2025. The government also references a monthly figure of RSD 64,554 for a standard month. What are Serbian statutory notice periods? For performance-based termination, notice runs from 8 days to 30 days under the Labour Law. For serious cause (gross misconduct), no notice is required. During the probation period, either party may give 5 days notice. Employees resigning must give at least 15 days notice. What is Serbia's severance pay formula? Redundancy severance is at least one-third of average monthly salary per full year of service. There is no minimum service requirement: the formula applies from the first completed year. On retirement, the minimum gratuity is two average national monthly salaries. What is the minimum annual leave for a Serbian employee? Statutory minimum paid annual leave is 20 days working days per year under the Labour Law. Serbia counts annual leave and public holidays separately. There are 12 non-working public holidays nationwide. Employers can grant more leave by contract. Teamed Legal Operations Serbia gets overlooked as a hiring destination because US buyers assume Western European cost levels. The reality is a flat 10 percent income tax, competitive salary levels, and a well-educated workforce in Belgrade. The compliance layer is real but it is codified and predictable once you learn the written-reasons rule and the immediate dismissal protection. These guides exist so the first Serbian hire does not become the first Labour Court filing. A note from Tom Price-Daniel Serbia has a flat 10 percent income tax and employer social contributions of 15.15 percent. The numbers are clear. The part that catches buyers is that dismissal protection is immediate and every termination needs written reasons. Read the right Serbia guide before the first hire, not after the first Labour Court filing. Tom Price-Daniel · Co-founder, Teamed ## Keep reading - [Serbia hiring guide, offer to payslip](/country-hiring-guides/serbia/hiring-guide)guide - [Serbia employer cost breakdown 2026](/country-hiring-guides/serbia/cost-breakdown)guide - [EOR vs entity in Serbia](/country-hiring-guides/serbia/eor-vs-entity)guide - [Serbia termination and severance](/country-hiring-guides/serbia/termination-and-severance)guide - [Serbia tax and payroll](/country-hiring-guides/serbia/tax-and-payroll)guide - [Employer of Record overview](/lp/employer-of-record)core - The Graduation Modelcore - [Teamed pricing, Zero FX Fixed](/pricing)core - [Crossover Calculator](https://www.teamed.global/tools/crossover-calculator/serbia)tool - [Talk to an expert](https://www.teamed.global/contact)CTA A note on this page. This is a guide, not legal, tax or accounting advice. Rules change and vary by jurisdiction. Verify current requirements with the Republic Administration for Inspection Affairs and the Tax Administration of Serbia, or speak to a qualified professional, before relying on any specific framework.