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Payment in Serbia

Employee pay regulations in Serbia

Minimum wage

Serbia sets a minimum labour price per working hour for each calendar year. From January to December 2026, it is RSD 371.00 (3.68 USD/ 3.16 EUR) net per working hour; because the minimum is hourly, the monthly amount varies by working hours. For example:

  • 160 hours: RSD 59,360
  • 176 hours: RSD 65,296

The rate is quoted net, after tax and contributions; employers budget based on the corresponding gross amount.

Frequency

Salary must be paid at least once a month, no later than the end of the current month for work performed in the previous month.

Salary must be monetary, paid in Serbian dinars, via bank transfer. It cannot be replaced with benefits in kind.

Payday

Within the statutory deadline above, the exact payday is set by the employment contract or the employer’s general act.

Many Serbian employers pay between the 1st and 15th of the following month. Payment after the end of that month breaches the Labour Law.

Payslip

The employer must give the employee a written salary calculation (payslip) each time a salary is paid or salary compensation is made. A payslip must also be issued for any month in which no payment was made. Payroll records are kept monthly.

Salary elements and mandatory add-ons

Beyond base salary, Serbian law requires several supplements and reimbursements:

  • Seniority allowance (minuli rad): At least 0.4% of the salary base for each completed year of service with the current employer.
  • Commuting costs: Travel to and from work must be reimbursed, typically at the cost of public transport. It is tax-free up to RSD 5,782 per month.
  • Meal allowance (topli obrok): Mandatory unless meals are provided another way. The amount is set by the employer’s general act or employment contract, must be expressed in money, and is taxed as salary.
  • Annual leave bonus (regres): Mandatory, with the amount set by the employer’s act or contract. It is taxed as salary.
  • Business travel: Domestic per diems are tax-free up to RSD 3,471, and foreign per diems up to EUR 90 per day. Private-car use for business is tax-free up to 30% of fuel cost, capped at RSD 10,121 per month.

Pay uplifts for overtime, night work, and holiday work are detailed in our hours of work section.

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