Serbia Social Insurance Calculator 2026 — EE + ER

Calculate social insurance contributions in Serbia. Employee contribution ~19.9% (pension 14%, health 5.15%, unemployment 0.75%) and employer contribution ~17.45% (pension 10%, health 5.15%, unemployment 0.75%).

Serbia Tax System

Social insurance contributions in Serbia are split between employee and employer. The employee (EE) contributes ~19.9%: Pension (PIO) 14%, Health Insurance 5.15%, Unemployment 0.75%. The employer (ER) contributes ~17.45%: Pension (PIO) 10%, Health Insurance 5.15%, Unemployment 0.75%. Contributions are capped at a maximum monthly amount (approximately 5× the average salary).

2026 Rates: EE ~19.9% (PIO 14% + health 5.15% + unemployment 0.75%), ER ~17.45% (PIO 10% + health 5.15% + unemployment 0.75%).

← Back to Tools

Serbia Social Insurance Calculator 2026 — EE + ER

Calculate social insurance contributions in Serbia 2026. EE ~19.9%, ER ~17.45%.

Serbia Social Contributions: Employee ~19.9% (PIO 14%, health 5.15%, unemployment 0.75%). Employer ~17.45% (PIO 10%, health 5.15%, unemployment 0.75%).

Annual SalaryRSD 1,200,000
Employee (EE) ~19.9%RSD 19,900per month
Employer (ER) ~17.45%RSD 17,450per month
Total Monthly ContributionRSD 37,35037.4% of salary

Contribution Split (Annual)

Related Resources