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Hire in Serbia without an entity

Serbia is the largest Balkan IT market by headcount, with mature engineering hubs in Belgrade and Novi Sad. Many global firms (Microsoft, NCR, Endava) have major presences here. RSD is volatile vs. EUR but Serbian payroll software handles the conversion routinely.

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Capital
Belgrade
Currency
RSD
Timezone
Europe/Belgrade (CET, UTC+1)
Population
6.66M
English
EF EPI 2024: High proficiency band
IT workforce
~140,000 IT professionals (Serbian Ministry of Trade) — the deepest Balkan IT market
EU status
EU candidate; accession negotiations open
Labor law

Labor law in Serbia

Standard work week
40 hours across 5 working days; daily working time normally 8 hours (Labour Law, Article 51).
Probation max
Up to 6 months (Labour Law, Article 36).
Annual leave (min)
Minimum 20 working days per year; rises with tenure, working conditions, and qualifications (Labour Law, Article 69).
Sick leave (paid)
First 30 calendar days paid by the employer at 65% (illness) or 100% (work injury) of the base salary. From day 31 onwards covered by the Republic Health Insurance Fund (RFZO) per its rules (Labour Law, Article 115).
Public holidays
11 statutory days observed nationally; religious adherents receive additional days for their declared faith.
Notice period (min)
Tenure-based: 8 days (under 1 year of service); 8–30 days for indefinite contracts depending on length of service (Labour Law, Article 189).
Severance
Severance pay equal to one-third of the average monthly salary per year of service, capped at 6 monthly salaries (Labour Law, Article 158).
Payroll & Tax

How payroll works

Personal income tax (PIT)
Salary tax: 10% flat on gross minus a non-taxable allowance. From 1 January 2026 the monthly non-taxable amount is 34,221 RSD (raised from 28,423 RSD in 2025).
Social contributions — employer
Employer-side: 10% pension + 5.15% health = 15.15% of gross paid by the employer on top of gross. Total employer cost ≈ 115% of gross.
Social contributions — employee
Employee-side: 14% pension + 5.15% health + 0.75% unemployment = 19.9% of gross withheld from the employee.

Statutory minimum cost of labour for 2026: RSD 371 net per working hour (~RSD 64,500/month for a standard 174-hour month). Min contribution base: RSD 51,297/month; max: RSD 732,820/month. Serbian payroll runs in RSD; many tech contracts are pegged to EUR with monthly NBS-rate conversion.

Salaries

Average gross salaries — Serbia

Monthly gross amounts in local currency. Real employer cost = gross + employer social contributions (see above).

RoleRange (gross)
Software Engineer (mid)200,000 – 400,000 RSD
Software Engineer (senior)400,000 – 700,000 RSD
DevOps / SRE280,000 – 600,000 RSD
Customer Support (EN/DE)120,000 – 220,000 RSD
Sales Development Rep130,000 – 240,000 RSD
Accountant140,000 – 260,000 RSD
Comparison

Local entity vs. Merot EOR

Direct entityMerot EOR
Setup time3–6 months5 business days
Local lawyerRequiredNot required
Local accountantRequired (€500–1,500/mo)Included
Compliance burdenYoursOurs
Office + IT equipmentYou arrangeIncluded optionally
Exit / wind-down3–6 months + fees30 days
Public holidays

Public holidays in Serbia

Jan 1-2
New Year's Days
Jan 7
Orthodox Christmas Day
Feb 15-16
Sretenje (Statehood Day)
Apr-May
Orthodox Good Friday (movable)
Apr-May
Orthodox Easter Day (movable)
Apr-May
Orthodox Easter Monday (movable)
May 1-2
International Labour Days
Nov 11
Armistice Day
FAQ

Frequently asked questions — Serbia

How big is the Serbian IT market vs. Macedonia?

Roughly 4–5×. Serbia has ~140,000 IT professionals vs. Macedonia's ~30,000. More choice for niche specialisms but more competition for senior talent and higher salary bands.

What's the minimum monthly salary in 2026?

Minimum cost of labour is set per hour: RSD 371 net for 2026, which works out to roughly RSD 64,500/month for a standard 174-hour month.

How do I calculate employer cost for a Serbian engineer?

Gross + 15.15% employer social = total employer cost. For a RSD 350,000 gross senior engineer, employer pays roughly RSD 403,000/month all-in.

Does Serbia recognise Bitcoin / crypto compensation?

Crypto-asset compensation has limited regulatory recognition. Cash salary in RSD remains the standard; benefits-in-kind have specific tax treatment.

What about IT incentives for engineers under 40?

Serbia offers IT-talent retention incentives (reduced social contributions for new hires under specific conditions). Speak to us for current eligibility.

What language does the team speak?

Serbian (Cyrillic + Latin). English fluency is high in tech (EF EPI: high band). German fluency is common; Russian is widespread among engineers older than 35.

How does sick leave compensation work?

Employer pays the first 30 days at 65% of the base for ordinary illness (100% for work injury). From day 31 the Republic Health Insurance Fund (RFZO) covers the salary compensation.

Do you supply equipment for hires in Serbia?

Yes — sourced from Belgrade distributors. Day-one delivery is standard.

Sources

Where this data was verified

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