Serbia Tax

The total rate for mandatory social contributions is 36.55% (as of 1 January 2020), levied on both the employer and the employee.

Serbia’s social security program includes pension and disability, health insurance, and unemployment insurance. Employees and employers contribute to all three areas at varying rates:

• Pension and disability: Employees contribute 19.9%, and employers contribute 17.9%
• Health insurance: Employers and employees contribute 6.15%
• Unemployment insurance: Employers and employees contribute 0.75%