Salary Calculator Serbia 2026 — Gross to Net, Net to Gross (RSD)

Salary calculation example (Concrete numbers)

The theory is clear, but what does the calculation look like in a concrete case for an employee in 2026? For this example, we will use a fictional Marko from Belgrade who has a contracted gross salary of 100,000 RSD, to illustrate all calculation steps.

Input parameters (2026):

Contracted Gross salary: 100.000,00 RSD
Non-taxable amount: 34.221,00 RSD
Tax rate: 10%

1.Gross Salary (Starting point)

100.000,00 RSD

2.Employee contributions (19.9%)

PIO (14%) + Health (5.15%) + Unemployment (0.75%)

- 19.900,00 RSD

3.Income (Gross - Contributions)

80.100,00 RSD

4.Tax base

Gross - Non-taxable amount (100,000 - 34,221)

65.779,00 RSD

5.Salary tax (10%)

65,779.00 RSD × 0.10

- 6.577,90 RSD

For payment (Net earnings)

(Income - Tax: 80,100.00 - 6,577.90)

73.522,10 RSD

What about employer contributions?

For Marko to receive 73,522.10 RSD in his account, the company must also pay employer contributions (15.15%) on the amount of your Gross (100,000 RSD). These are PIO (10%) and Health (5.15%), totaling 15,150.00 RSD.

Total salary cost:

115.150,00 RSD(100,000 + 15,150)

Amounts may vary slightly (±0.05 RSD) depending on the rounding methodology within specific accounting software, but the procedure shown above represents the only correct mathematical way of calculation.