- About SIEPA
- Invest in Serbia
- Start a Business
- Key Industries
- Import from Serbia
- Success Stories
- Live in Serbia
Rates for mandatory social security contributions are:
Social security contributions are paid by both the employer and the employee. The base for calculation of social security contributions is the gross salary. The minimum base for contributions is 40% of the average monthly salary in Serbia, while the maximum base is 5 times the average monthly salary.
Country | Social Security Contributions Rate | ||
Employee | Employer | Total | |
Serbia | 17.9 | 17.9 | 35.8 |
Poland | 18.71 | 17.23-20.12 | 35.94-38.83 |
Bulgaria | 12.43 | 23.98-24.68 | 36.41-37.11 |
Croatia | 20.0 | 17.2 | 37.2 |
Slovenia | 22.1 | 16.1 | 38.2 |
Hungary | 13.5 | 33.5 | 47 |
Czech Republic | 12.5 | 35.0 | 47.5 |
Slovakia | 13.4 | 34.4 | 47.8 |
Source: PricewaterhouseCoopers