Employer Cost Calculator (Serbia)

Gross 1 (bruto 1) is the salary in the employment contract; the employee’s tax and contributions come out of it. Gross 2 (bruto 2) = gross 1 + employer contributions of 15.15%, and is what leaves your account each month. Candidates negotiate in net or bruto 1; your budget lives in bruto 2 — this page shows all three side by side.

For ordinary salaries in 2026, total cost is roughly 1.52–1.60× the net — lower multiples at modest salaries, higher toward 200,000+ gross. The exact multiple varies because the non-taxable amount is fixed and the contribution bases are capped — which is why a calculator beats a rule of thumb here.

Pension (PIO) at 10% and health insurance at 5.15% of the clamped base — 15.15% total in 2026, unchanged since 2023. The employer’s unemployment contribution was abolished in 2019; only the employee pays 0.75% for it now.

Above the maximum contribution base (732,820 RSD/month in 2026), both employee and employer contributions stop growing — each additional dinar of gross costs the employer exactly one dinar and is taxed only 10% for the employee. High salaries are proportionally less burdened.

Everything that depends on your policy or the contract rather than the law: seniority increment (minuli rad), meal allowance, holiday pay (regres), transport reimbursement, bonuses, equipment, and per-employee overheads. It computes the mandatory fiscal cost of the salary itself — add your policy costs on top.

They can — Serbia periodically offers hiring incentives (for new residents, R&D staff, qualified newcomers) that reduce taxes or contributions under specific conditions. Those programs change and carry eligibility rules, so this calculator shows the standard regime only; treat any incentive as a separate conversation with your accountant.

Yes — the period selector recalculates with 2025’s non-taxable amount and bases, which is handy for year-over-year budget comparisons or verifying an old calculation.

No. Planned salaries are commercially sensitive, and this page treats them accordingly: the whole calculation runs in your browser, nothing is transmitted or logged, and analytics never receives amounts.