Student Contract – Net Earnings in Serbia (2026)
Students can work through student service agencies under a more favorable tax regime.
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1. Student Work
Students work through student agencies. Earnings up to ~19,992 RSD/month are tax-free.
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2. Net Calculation
Gross payment − agency fee (~10-12%) = student's net. Tax only above threshold.
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3. Rights
No employment relationship – no annual leave or pension record. Health insurance remains active.
Frequently Asked Questions
What is the tax-free threshold?
~19,992 RSD/month (2026).
Is a student contract an employment contract?
No.
Can a student work while on a scholarship?
Yes, check scholarship terms.