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As every year, starting from 2025, the parameters for calculating wages have been changed.
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Increase of non-taxable amount of salary; increase of non-taxable amount of daily per diems for business travel abroad to 90 EUR; taxation of seafarers; annual tax and alternative fund - no alienation for at least 3 years
As we approach June 30th, there is often uncertainty for both employers and employees regarding how to handle unused annual leave days from the previous year.
From June 8, 2024, the Rulebbok on interest rates considered to be in accordance with the "arm's length principle" for 2024 came into force, as published in the Official Gazette of the Republic of Serbia, number 48/24, on May 31, 2024.
Under the Law on State and Other Holidays in the Republic of Serbia ("Official Gazette of the RS", No. 43/2001, 101/2007 and 92/2011), non-working days are public holidays and religious holidays, while additionally non-working days are prescribed in depending on what religion the employees belong to.
Several payroll changes will take place in Serbia starting from 1st January 2021.
A hot topic in both the tax and IT industries in Serbia is the announcement that the amendments to the Personal Income Tax Act will be adopted. Amendments to the law will change the tax treatment of hiring entrepreneurs instead of employees - this will be considered to be income outside of employment, which is less favorable. For employers who hire qualified new employees (including entrepreneurs who were not employed during 2019), tax incentives will be introduced for a transitional period of three years (starting from 1 January 2020).
The tax return is submitted electronically or in paper form. The tax is paid according to the decision of the Tax Administration within 15 days from the date of receipt of the decision.
At the session held in December 2018, the Serbian Parliament adopted amendments to the tax laws which regulate the following areas: personal income tax, corporate income tax, social security contributions, taxation and tax administration, property tax, republic administrative fees.
Fourth consecutive year DMK Tax & Finance was chosen as a contributor to the Doing Business project of World Bank for the Paying Taxes indicator, this time for a year 2019.
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