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

What is Gross 2?

Gross 2 salary, often known as "Total employer cost", represents the actual financial amount your company must allocate to employ you and pay your salary.

What does Gross 2 consist of?

Gross 2 is a broader and larger amount than Gross 1. Mathematically speaking, it consists of:

Gross 1 salaryThe previously explained amount which contains your net salary, pension insurance, and taxes.
Contributions "on salary" (Health and PIO at employer expense)These are additional levies that the state requires from the employer on top of the Gross 1 salary amount. In Serbia, this includes health insurance contributions and the portion of pension contributions borne by the employer.

Why is Gross 2 so important?

When you ask for a net raise, the cost of that raise for the employer is significantly higher due to all the levies to the state. Therefore, the employer always calculates Gross 2 to assess the total profitability of your job position.

Gross 2 salary, often known as "Total employer cost", represents the actual financial amount your company must allocate to employ you and pay your salary.

What does Gross 2 consist of?

Gross 2 is a broader and larger amount than Gross 1. Mathematically speaking, it consists of:

Gross 1 salaryThe previously explained amount which contains your net salary, pension insurance, and taxes.
Contributions "on salary" (Health and PIO at employer expense)These are additional levies that the state requires from the employer on top of the Gross 1 salary amount. In Serbia, this includes health insurance contributions and the portion of pension contributions borne by the employer.