Serbia

Employment taxes

Here’s what you can expect from your payslip:

• Personal income tax: Flat 10%.
• Employee social contributions (paid from gross salary):
• Pension: 14%
• Health Insurance: 5.15%
• Unemployment: 0.75%
• Total employee contribution: ~19.9% of gross salary
  Employers contribute an additional ~17% in social contributions.

Leave policy

Time off in Serbia is protected and generous.

• Vacation leave: At least 20 working days per year (more depending on tenure or job type) + 7 national holidays.
• Sick leave: Paid leave available, typically 65% of salary for the first 30 days.
• Maternity leave: Up to 1 year for first and second child, and up to 2 years for third child. For the entire period, the employee is paid their average salary from the 18 months preceding the first day of pregnancy leave. For the first 3 months, the employee cannot be paid less than minimum wage. 28 days must be taken before the child's birth.
• Paternity leave: 5 days for childbirth covered by the government at 100% of the employee’s salary. Fathers can also take leave for childcare after the mother's maternity leave ends, up to the total duration allowed (365 days or 2 years, depending on the child's order).
• Parental leave: Additional unpaid leave options available after maternity/paternity ends.

Employment termination

Employment in Serbia can end through mutual agreement, resignation, or employer dismissal. The process is regulated by the Labour Law and includes clear protections for employees.

• Notice period: 8 to 30 days (depending on how long the employee has worked).
• Severance pay: Required if the termination is due to redundancy.
• Immediate dismissal is allowed in cases of serious misconduct.

Hiring & contracts

Employment contracts must be in writing and in Serbian. They should include:

• Job title and responsibilities
• Salary and payment details
• Working hours
• Start date and contract duration
• Termination terms
  Probation periods of up to 6 months are common.

Payroll & salary payments

• National minimum wage (2024): Approx. €400/month net (~RSD 47,000).
• Salaries are usually paid monthly via bank transfer.
• Employers must register employees with the tax and social insurance authorities.

Benefits

Mandatory benefits:

• Health insurance
• Pension contributions
• Unemployment insurance

Optional perks:

• Private health insurance
• Meal allowances or food vouchers
• Flexible working hours
• Remote work options
• Training budgets or language classes

Monthly living costs (Belgrade edition)

Belgrade is affordable for most expats and remote workers:

• 1-bed apartment (city center): €400–€550
• Utilities + Internet: €100–€150
• Groceries: €150–€250
• Public transport: €25
• Dining out & lifestyle: €100–€200

Estimated total: €800–€1,100 for a comfortable lifestyle.

How to get a local ID number (JMBG)

To work or live in Serbia, you’ll need a Unique Master Citizen Number (JMBG). You can get it by:

1. Registering your residence with the local police station.
2. Applying for a temporary residence or work permit (for non-citizens).
3. Once approved, the number is assigned and used for taxes, health care, and banking.

Social security registration

• Employers handle registration with the Central Registry of Social Security.
• Covers pension, health care, unemployment, and injury at work.
• Employees automatically gain access to Serbia’s public health system.

Banking

To open a local bank account, you’ll typically need:

• Passport or national ID
• Proof of residence

Popular banks include:

• Banca Intesa
• Raiffeisen Bank
• UniCredit Bank
• OTP Bank

Opening an account takes 3–10 days. Most banks offer mobile banking in English.

Housing and rental process

• Standard rental leases are 6–12 months with a 1-month deposit.
• Rental prices are negotiable; utilities are often separate.
• Tenant rights include a legal right to notice and basic protections against eviction.
• Most expats rent furnished apartments, especially in Belgrade and Novi Sad.

Healthcare system

Public healthcare is funded through social security and covers most treatments.

• Employees and dependents are insured automatically.
• Doctors and specialists are accessible, though wait times can vary.
• Many expats also purchase private insurance for faster or English-speaking service.

Driving and public transport

• Public transport in cities includes buses, trams, and trolleybuses. Monthly pass: ~€25.
• EU driver’s licenses are valid short-term. Non-EU drivers may need an international permit or Serbian conversion.
• Ride-sharing apps: Bolt, CarGo, Yandex (Uber isn’t available).

Emergency and important numbers

• Police: 192
• Ambulance: 194
• Fire Department: 193
• General emergencies (EU number): 112
• Health Insurance Fund (RFZO): www.rfzo.rs

Work permit and visa requirements

EU/EEA/Swiss Citizens:

• Visa-free entry: You can stay in Serbia for up to 90 days in any 180-day period using your passport or national ID card, no visa required.
• Work/residence requirement: To stay and work for more than 90 days, you must obtain: a type D long-stay visa (if required to enter), a temporary residence permit, and a work permit issued by the National Employment Service.

Non-EU Citizens:

• Entry and work: If you're not visa-exempt, you'll need the Type D visa, temporary residence permit, and work permit, usually arranged by your employer.
• Visa-exempt nationals (e.g., USA, UK) can enter visa-free for 90 days, but still require the residence and work permits to begin employment.

Business culture and work norms

• People-oriented: Personal relationships matter.
• Straightforward communication is respected.
• Most people speak some level of English, especially in business.
• Punctuality matters, but conversations often start informally.
• Work weeks are 40 hours; remote work is growing in popularity.