2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
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.
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.