Salary calculator
Gross ↔ net with contributions · 2026 parameters
How a salary is calculated in Serbia in 2026
From the gross salary, employee social contributions of 19.90% are deducted — 14% pension, 5.15% health and 0.75% unemployment — together with 10% income tax on the gross amount reduced by the non-taxable allowance of 34,221 RSD. What remains is the net salary paid into the employee's account.
On top of all that, the employer separately pays employer contributions of 15.15% — 10% pension and 5.15% health — so the total cost to the company is always higher than the agreed gross. Contributions are calculated on a base capped between 51,297 and 732,820 RSD per month.
Why this matters when hiring
Salaries are negotiated in net but budgeted in "gross 2". If you are planning your first hire or expanding the team, we take over the payroll — registrations, sick leave, all the records — and through a tailored quote you know exactly what the accounting costs.
Frequently asked questions
What is the difference between gross 1 and gross 2?
Gross 1 is the agreed gross salary of the employee — net plus tax and employee contributions. Gross 2 is the total cost to the employer: gross 1 increased by employer contributions of 15.15%. The calculator shows both.
What is the income tax rate on salaries in 2026?
Salary income tax is 10% and is charged on the gross salary reduced by the non-taxable allowance of 34,221 RSD per month.
What do the minimum and maximum contribution bases mean?
Contributions are not always calculated on the full gross. If the gross is below the minimum monthly base of 51,297 RSD, contributions are paid on that minimum; above the maximum base of 732,820 RSD, contributions no longer increase.
What does an employee really cost the employer?
The total cost is the gross salary plus employer contributions of 15.15% on the base. The exact relationship for any amount is shown in the calculator above.
Need payroll handled without errors?
Monthly calculations, employee registrations and deregistrations, sick leave and everything else employment brings — for companies of every size, for 35 years.
Request a quote +381 21 422-690See also: flat-rate tax calculator, freelancer tax calculator and annual income tax calculator.
Note: this calculator is informational and does not cover special cases such as incentives for newly employed staff or contribution refunds.