Starting from 1st January 2026, the following changes are effective in Serbia:

• The non-taxable monthly amount is increased from 28,423.00 dinars to 34,221.00 dinars per month. In line with the above, the increase of the non-taxable monthly salary amount from RSD 28,423.00 to RSD 34,221.00 means that as of 1 January 2026, employees will receive an increase in their net salary in the amount of RSD 579.80. This increase in net income results exclusively from the higher non-taxable portion of the salary, bearing in mind that, in accordance with the Labour Law, salaries in employment agreements must be stated in gross amounts rather than net amounts. Consequently, employers with agreed gross salaries will not incur additional costs on this basis, while employees will benefit from a higher net salary.
• The maximal monthly base for social security contribution (SSC) in Serbia is increased from 656,425.00 dinars to 732,820.00 dinars. This increase will have a negative impact on employees whose gross salaries exceed RSD 656,425.00. Specifically, for such employees, the net salary will decrease by RSD 14,622.81, while the employer’s total cost (so-called gross 2) will increase by RSD 11,573.84. This effect is calculated under the assumption that salaries are agreed in gross amounts, which is the only correct approach in accordance with the Labour Law.
• The minimal monthly base for SSC is increased from 45,950.00 dinars to 51,297.00 dinars.
• The minimum salary is increased from 337.00 dinars per hour net to 371.00 dinars per hour net. For example, in a month with 184 hours, the net minimum salary is 68,264.00 dinars, while the gross minimum salary is 92,499.14 dinars.

The updated Salary Calculator for 2026 is on the following link.