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Calculator
Gross to NetNet to Gross
What is Gross 1?What is Gross 2?Difference Gross 1 - 2
How is salary calculated?What is included in gross?What items are deducted?Salary calculation exampleMinimum salaryAverage salary
What taxes do I pay?Pension & Health ExplainedTax ratesSurtax – who pays it?Tax reliefs – who is entitled?Personal deduction – what is it?
Common calculation mistakesNegotiating gross salaryGross or net – which is better?How to increase net salary?Regional salary differences
Child tax reliefsReliefs for dependentsDisability reliefsHow to report tax reliefs?
Working from abroadRemote work and taxesWorking for a foreign companyDouble taxation

Minimum Wage in Serbia

Minimum wage is the lowest legally permitted monthly (or hourly) amount that an employer may pay a worker employed full-time for work in normal conditions.

Who determines the minimum wage?

The minimum wage is set by the Government each calendar year by decree, and its adoption is marked by tripartite negotiations between the Government, trade unions (asking for a higher minimum wage), and employer associations (asking for a lower wage to preserve jobs in labor-intensive industries such as textile, processing, etc.).

The law always prescribes the minimum wage in GROSS amount. The minimum net wage resulting from it is not the same for all workers working for the "minimum wage," but depends on the number of dependents and personal tax reliefs.

Minimum Earnings 2026

The Social and Economic Council and the Government of the Republic of Serbia have established new amounts applicable from January 1, 2026.

371.00 RSD
Net per working hour

Monthly amounts depending on hours (2026)

Number of working hoursMinimum net earnings
160 working hours (average)59.360,00 RSD
168 working hours62.328,00 RSD
176 working hours65.296,00 RSD
184 working hours68.264,00 RSD

Protection of Labor Rights

Basic salary supplements (such as overtime, night work, and holiday work) must not be included in the minimum wage itself. If a worker on minimum wage works overtime or on holidays, that work must be paid on top of the minimum established amount (as a supplement for difficult work).

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