Jan 20, 2025 1 min read

Serbia – Social Security Monthly Contribution Basis and Non-Taxable Amount Changes

Social Security Monthly Contribution Basis

In accordance with Article 37 of the Law on Contributions for Mandatory Social Insurance, the lowest base (RSD 45,950) and the highest base (RSD 656,425) have been published.

The basis amount is effective from 1 January to 31 December 2025.

Non-Taxable Amount Increase

According to publication in the Official Gazette on 27 November 2024, the below amendments have been approved to Individual Income Tax Law and the Law on Social Security Contributions, effective from 1 January 2025.

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Serbia – Social Security Monthly Contribution Basis and Non-Taxable Amount Changes – 1 January 2025
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