Serbia Payroll
How to compute Serbia Payroll for Serbia, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
What this covers — Serbia, 2025
- Confidence Tier Definitions
- Salary Tax (Porez na Zarade)
- Social Insurance Contributions (Doprinosi)
- Gross-to-Net Computation Order
- Conservative Defaults
- Required Inputs and Refusal Catalogue
- Transaction / Payment Pattern Library (Deterministic)
- Filing Obligations
- Supplementary Annual Personal Income Tax (Godisnji porez)
- Worked Examples
- Minimum Wage
- Tier 1 Rules (Deterministic)
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Serbia Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Serbia accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Serbia to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Serbia →Depends on
About
Use this skill whenever asked about Serbia payroll processing for employed persons. Trigger on phrases like "Serbia payroll", "Serbian payroll", "obracun zarade", "zarada", "salary tax Serbia", "porez na zarade", "social contributions Serbia", "doprinosi", "PIO Serbia", "PPP-PD", "ePorezi payroll", "CROSO", "M obrazac", "net salary Serbia", "neto zarada", "bruto na neto", "gross to net Serbia", "employer cost Serbia", "minimum wage Serbia", "minimalna zarada", "non-taxable amount Serbia", "neoporezivi iznos", or any question about computing employee pay, salary withholding tax, or mandatory social insurance contributions for Serbia-based employees. This skill covers the 10% flat salary tax on the gross-minus-non-taxable base, the 35.05% combined social insurance contributions (employee 19.9% + employer 15.15%), contribution floors/ceilings, minimum wage, statutory non-taxable benefits, the supplementary annual personal income tax (PP-GPDG), and filing on the consolidated PPP-PD return via ePorezi. ALWAYS read this skill before processing any Serbia payroll.
The full rule
The complete, step-by-step rules for Serbia Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Serbia tax skills
Other Serbia computations in the OpenAccountants library.