Serbia Social Security Contributions & Payroll Tax
Asked about Serbian payroll taxes and mandatory social security contributions (doprinosi za obavezno socijalno osiguranje) for employees and employers in the Republic of Serbia.
What this covers — Serbia, 2025
- Required inputs and refusal catalogue
- Payment pattern library
- Worked examples
- Tier 1 rules
- Tier 2 catalogue (reviewer judgement)
- Excel working paper template
- Bank statement reading guide (Serbian)
- Onboarding fallback
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 Social Security Contributions & Payroll Tax 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 Serbian payroll taxes and mandatory social security contributions (doprinosi za obavezno socijalno osiguranje) for employees and employers in the Republic of Serbia. Trigger on phrases like "Serbia payroll tax", "how much social contributions in Serbia", "PIO contribution", "RFZO health contribution", "Serbia salary tax 10%", "non-taxable salary amount", "neoporezivi iznos", "minimum contribution base", "maximum contribution base", "PPP-PD return", "Serbia net to gross", "gross to net Serbia", "annual personal income tax Serbia", "PP GPDG", or any question about Serbian payroll, salary tax, or social insurance obligations. Also trigger when classifying bank statement transactions that relate to Poreska uprava (Tax Administration), PIO Fund, RFZO, or NSZ payments from Serbian banks (Banca Intesa, Komercijalna banka, OTP, Raiffeisen, UniCredit). This skill covers the flat 10% salary tax, the monthly non-taxable amount, employee (19.90%) and employer (15.15%) contribution rates split across PIO / RFZO / NSZ, floor/ceiling contribution bases, the consolidated PPP-PD monthly return, the annual supplementary PIT (PP GPDG), minimum wage, penalties, and bank statement classification patterns. ALWAYS read this skill before touching any Serbian payroll or social contribution work.
The full rule
The complete, step-by-step rules for Serbia Social Security Contributions & Payroll Tax — 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.