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New Parameters for Payroll in Serbia from 2025

January 22, 2025
January 22, 2025

As every year, starting from 2025, the parameters for calculating wages have been changed.

Starting from 1st January 2025, the following changes are effective in Serbia:

• The non-taxable monthly amount is increased from 25,000.00 dinars to 28,423.00 dinars per month.

• The maximal monthly base for social security contribution (SSC) in Serbia is increased from 573,470.00 dinars to 656,425.00 dinars.

• The maximal monthly base for SSC is increased from 40,143.00 dinars to 45,950.00 dinars.

• Public transportation in Belgrade is free from 2025, so there is no obligation for employers to pay employees the cost of public transportation.

• The minimum salary is increased from 271.00 dinars per hour net to 307.00 dinars per hour net. For example, in a month with 184 hours, the net minimum salary is 56,672.00 dinars, while the gross minimum salary is 76,789.82 dinars.

The updated Salary Calculator for 2025 is on the following link.

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