An employer’s social contributions in Serbia total 16.65%. This includes pension and disability insurance (11.5%) and health insurance (5.15%). Employers also pay a transportation allowance of RSD 3,275.

In Serbia, income tax is between 0% and 15% depending on an employee’s salary bracket. Employees also pay 19.9% social security tax, which includes pension and disability insurance, health insurance, and unemployment insurance.

In Serbia, the probationary period is no longer than six months.

Employees in Serbia work eight hours per day, 40 hours per week.Any overtime work over eight hours per day or 40 hours a week is paid at 126% of regular pay. Overtime work is limited to eight hours per week and four hours per day.

In Serbia, an employee can be dismissed based on one of the following grounds:Failure to achieve work results (i.e. incompetence)Work-related criminal actFailure to return to work within 15 days after the expiry of unpaid leave or stay of employmentIntentional breach of a work dutyBreach of the workplace disciplineRedundancyRefusal of the employee to add an annex to the employment agreement for certain specific reasonsIn the event of termination of employment due to redundancy, a severance payment is required. The amount is determined by a general act or employment contract, provided that it cannot be lower than the sum of one third of the employee's salary for each completed year of employment.Upon retirement, employees are entitled to a severance payment equivalent to two average salaries.