Guides an employer through monthly Serbian payroll processing: CROSO registration (M Form), gross-to-net computation using the 10% salary tax and 35.05% social contributions, PPP-PD filing via ePorezi, and annual supplementary PIT assessment (PP-GPDG) for high earners.
Confirm the employer is registered with APR and holds a PIB (9-digit tax ID from PURS). Verify each new employee is registered in the compulsory social insurance system via the M Form through CROSO (croso.gov.rs) before their first day of work. No payroll may be computed for an unregistered employee.
Establish the gross salary (bruto zarada) in RSD for each employee for the pay period. If only a net figure is known, flag for gross-up estimation. Identify the applicable pay cycle (February 2025–January 2026 uses non-taxable amount RSD 28,423; from February 2026 uses RSD 34,221) based on the salary payment date.
Compute employee and employer obligations for each employee using the statutory order: (1) determine contribution base as MIN(MAX(gross, floor), ceiling) — 2025 floor RSD 45,950, ceiling RSD 656,425; (2) employee contributions 19.90% of contribution base (PIO 14% + health 5.15% + unemployment 0.75%); (3) salary tax 10% of MAX(gross minus monthly non-taxable amount, 0); (4) net pay = gross minus employee contributions minus salary tax; (5) employer contributions 15.15% of contribution base (total employer cost = gross × 1.1515 within the floor/ceiling band). Prepare the per-employee data needed to populate the PPP-PD return.
File the PPP-PD (Poreska prijava za porez po odbitku) on ePorezi on or before the salary payment date. Remit salary tax (porez na zarade) and all social contributions — employee and employer — to PURS as a consolidated objedinjena naplata payment. Reconcile the bank debit narrated POREZ NA ZARADE / DOPRINOSI / PPP-PD against the computed totals.
At year-end, identify employees whose total annual income exceeds 3× the average annual salary (RSD 4,874,508 for 2024 income). For those employees, PURS issues a pre-filled PP-GPDG return due by 15 May of the following year. Compute the supplementary annual PIT applying personal allowance (40% of average annual salary = RSD 649,934 for 2024), dependent allowances (15% per dependent = RSD 243,725), and the 0%/10%/15% progressive bands. Young taxpayers under 40 on 31 December of the tax year receive an additional deduction of 3× average annual salary (RSD 4,874,508).
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Serbia accountant for review.
Serbia Payroll
Use this skill whenever asked about Serbia payroll processing for employed persons. Trigge
Serbia Social Security Contributions & Payroll Tax
Use this skill whenever asked about Serbian payroll taxes and mandatory social security co