Payroll is where mistakes hurt immediately: an employee gets the wrong amount, and interest and penalties for a late return run from the day of payment. We run it for companies and sole proprietors with one or more employees, as part of keeping the books for LLCs and proprietors. Communication in English is no problem.
What payroll includes
- Monthly calculation: gross, net, tax and contributions, seniority pay, overtime, bonuses and allowances.
- PPP-PD tax return: filed on the day of payment, together with payment orders for tax and contributions.
- Payslips: the calculation the employer must give the employee for every payment.
- Social-insurance registration (CROSO): registering a new employee before they start work, and deregistering on termination.
- Sick leave: calculating sick pay and claiming reimbursement from the health insurance fund (RFZO) for absences over 30 days.
- Work outside employment: service contracts, copyright contracts, temporary and occasional work, supplementary work.
- Directors and owners: director's fees and contributions for owners who are not employed.
Salary taxes and contributions in 2026
Paid by the employee
- Pension 14%, health 5.15%, unemployment 0.75% (19.90% in total)
- 10% tax on gross pay minus the non-taxable RSD 34,221
Paid by the employer
- Pension 10% and health 5.15% (15.15% in total) on gross pay
- Contribution base from RSD 51,297 to RSD 732,820 per month
To see what a specific salary costs the company and what the employee takes home, use the gross-net salary calculator.
What we need from you
- Before hiring: the new employee's details and start date, so the insurance registration is on time.
- Every month: attendance records, sick-leave certificates, annual leave, raises and bonuses.
- When things change: terminations, mutual agreements, changes in working hours or pay.
All of this can come by email, Viber or WhatsApp. From it we prepare the calculation, the return and the payment orders, and you just approve the payment.
FAQ: payroll in Serbia
When is the payroll tax return filed?
On the day of payment. The PPP-PD return is filed electronically on the ePorezi portal, and taxes and contributions are paid on the same day as the net salary.
By when must salaries be paid?
Salaries are paid at least once a month, no later than the end of the current month for the previous month, unless the company's rules or the contract set an earlier date.
What does an employee really cost the employer?
On top of the gross salary the employer pays a further 15.15% in contributions (pension 10% and health 5.15%). From the gross salary the employee's contributions of 19.90% are deducted, plus 10% tax on the amount above the non-taxable RSD 34,221. You can calculate the exact amount for any salary in the gross-net calculator.
Service contract or employment?
A service contract (ugovor o delu) is meant for work outside the employer's line of business whose subject is producing or repairing a specific item or independently performing a specific task. Ongoing work in the company's line of business requires employment or another form of engagement the law allows. Each is taxed differently, so we check what is allowed and what pays off before you engage someone.
What do you need from us each month?
Attendance records, sick-leave certificates, annual leave taken and any changes: new hires, terminations, raises and bonuses. Tell us about a new employee before their first working day, because social-insurance registration must be done before they start.
Hiring, or switching accountants?
Get in touch. We'll tell you what is needed for the first payroll and what payroll and bookkeeping with us would cost. Already have an accountant? See how switching works.
Request a quote Gross-net calculatorNote: this page is informational and does not constitute tax or legal advice. Figures apply to 2026.