Employer of record in Serbia
23 sourced figures on hiring in Serbia, drawn from 7 sources and normalized for comparison: statutory rules, employer cost and exactly what an EOR covers locally. Every figure is dated.
Hiring here: moderately complex, mid-range on cost, and fast to hire via EOR.
Employer of record in Serbia: the statutory snapshot
The headline employer costs, pay floor and worker protections for hiring in Serbia through an employer of record, each figure sourced and dated. 33 EOR providers cover Serbia.
| Minimum wage | RSD 87,207/mo | Eurostat, 2026-07-01 |
|---|---|---|
| Employer social security | 15.15% | National government, 2026-09-12 |
| Corporate tax | 15% | PwC Worldwide Tax Summaries, 2026-08-07 |
| Notice period | None | World Bank Employing Workers / B-READY, 2019-05-01 |
| Severance | 7.7 weeks | World Bank Employing Workers / B-READY, 2019-05-01 |
| Annual leave (minimum, once eligible) | 20 | National government, 2026-09-12 |
| Public holidays | 13 | National government, 2026-01-01 |
| Maternity leave | 52 weeks | National government, 2026-09-12 |
As of 2026-09-17. Each value is the winning figure from primary and harmonized sources, resolved by a documented priority chain. Full record with provenance below.
Reading the data
What the figures say about Serbia
The statutory minimum wage in Serbia is RSD 87207 per month, while the average monthly wage of employees is listed as RSD 1380 per month, a pair of figures that do not sit on the same scale and should be read with care. On top of gross pay, employers pay social security at 15.15%, and employees contribute 19.9%. The corporate tax rate is 15%, the top personal income tax rate is 10%, and standard VAT is 20%. Statutory severance is 7.7 weeks, and the statutory notice period is none (0 weeks). Employees are owed 20 days of annual leave and 13 public holidays, along with 52 weeks of maternity leave and 1 week of paternity leave. Actual weekly hours worked average 40 hours, and the retirement age is 65 years.
Where to start
Three ways to hire in Serbia
You are the employer. Lowest per head cost at scale, months to establish.
You direct the work, the provider's local entity is the employer on paper. Compliant in days.
See the 33 providers below ↓Not your employee. Fastest and cheapest, with misclassification exposure.
The full record
Every figure behind the snapshot
Not a guide, a record: 23 figures for Serbia from 7 sources, last refreshed 2026-09-17. Each value carries its source and the date it was pulled. Hover any provenance tag for the full chain.
Average monthly earnings in Serbia by occupation (2025)
Gross monthly earnings of employees per ISCO-08 major occupation group, in RSD — the official ILOSTAT survey figures, not estimates. Use them to sanity-check an offer before an EOR quote turns it into total employer cost.
| Occupation group | Monthly (RSD) | ≈ USD |
|---|---|---|
| All occupations | 1,380 | $1,559 |
| Managers · ISCO 1 | 2,260 | $2,554 |
| Professionals · ISCO 2 | 1,924 | $2,174 |
| Technicians and associate professionals · ISCO 3 | 1,468 | $1,659 |
| Clerical support workers · ISCO 4 | 1,191 | $1,346 |
| Service and sales workers · ISCO 5 | 1,037 | $1,172 |
| Skilled agricultural, forestry and fishery workers · ISCO 6 | 839 | $949 |
| Craft and related trades workers · ISCO 7 | 1,224 | $1,383 |
| Plant and machine operators and assemblers · ISCO 8 | 1,311 | $1,482 |
| Elementary occupations · ISCO 9 | 920 | $1,039 |
Source: ILOSTAT (EAR_EMTA, employees, both sexes), reference year 2025. Survey earnings differ from statutory minimums above.
// recent updates
What changed in Serbia
Checked against official sources on 11 October 2026
No rule changes recorded since we began logging them.
Corrections to our data
- Minimum monthly wageCorrected 11 October 2026
Now RSD 87,207 a month, was RSD 70,146 a month. We had a net figure based on the 2027 hourly rate; the guide now shows the 2026 gross minimum.
Source →
Every figure is sourced and dated. How we verify the data →
The differentiator
What an EOR handles in Serbia
An EOR removes the entity and the payroll machinery. It does not remove your obligations as the people manager.
Provider × country
Who can employ in Serbia
33 providers operate an EOR in Serbia, ranked by Select Score.
Comparing EOR options for Serbia?
Run a side-by-side on the providers that actually operate there.