Salary Supplements in Serbia (2026)
The Serbian Labour Act sets minimum percentages for salary supplements.
1. Legally Required Supplements
Overtime min. 26%, night min. 26%, holidays min. 110%. Seniority min. 0.4%/year.
2. Tax-Free
Commuting, per diem up to 2,422 RSD/day, gift up to 9,696 RSD/year.
3. Holiday Bonus and Meal
Holiday bonus (regres) is fully taxable. Meal allowance is not legally required.
Frequently Asked Questions
Is holiday bonus taxable?
Yes, fully taxed.
Min. overtime?
Min. 26%.
Is meal allowance required?
Not legally.