Back
🇷🇸Srbija
CalculatorBlog
🇷🇸Srbija
CalculatorBlog
🏗️d.o.o.🏛️A.D.
🔧Lump-sum trade
🤝What is an association?
⬇️Gross to Net⬆️Net to Gross1️⃣What is Gross 1?2️⃣What is Gross 2?↔️Difference Gross 1 - 2
🔢How is salary calculated?📥What is included in gross?📋What items are deducted?🧮Salary calculation example📉Minimum salary📊Average salary
💸What taxes do I pay?🏥Pension & Health Explained📈Tax rates🏙️Surtax – who pays it?🛡️Tax reliefs – who is entitled?👤Personal deduction – what is it?💼VAT & Income Tax for Individuals🏠Rental Income Tax
⚠️Common calculation mistakesNegotiating gross salary⚖️Gross or net – which is better?⬆️How to increase net salary?🗺️Regional salary differences🎤Job interview preparation📈How to ask for a raise📑How to read a job offer🚀First 90 days at a new job🚩Signs of a bad employer
👶Child tax reliefs👨‍👩‍👦Reliefs for dependents♿Disability reliefs📝How to report tax reliefs?
✈️Working from abroad💻Remote work and taxes🌍Working for a foreign company🔄Double taxation✍️Freelance & Copyright Contracts
🏖️Annual Leave & Pay🤒Sick Leave & Benefits🤱Parental Leave📄Types of Employment Contracts📤Termination & Severance⚖️Court & Enforcement Procedures
💰Savings & Investments🏦Loans & Interest👴Pension System – 2nd & 3rd Pillar🧾50-30-20 household budget🚨Emergency fund✂️How to cut subscriptions🛒Planning a big purchase🎯Financial goals for 12 months
➕Salary Supplements🎁Tax-Free Allowances⏱️Overtime Work🌙Night & Holiday Work
✍️Copyright Contract⏰Part-Time Work📋Salary – Employment Contract🏢Agency Work🎓Student Contract📝Freelance Contract

Minimum Wage in Serbia

OBRAČUN PLAĆEBruto 1:3.500,00 EUR- Mirovinsko:-700,00 EUR- Porez:-350,00 EUR- Zdravstveno:-175,00 EURNeto (za isplatu):2.275,00 EURKALKULATORPLAĆE

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).

© 2026 Kalkulator Plaće. All rights reserved.

Privacy PolicyCookie PolicyTerms of UseContact