Acting in accordance with the Law on Mandatory Social Security Contributions, the Serbian Ministry of Finance has adopted a decision on the new minimum and maximum contribution bases, which will apply as of 1 January 2026.

Pursuant to these amendments, the minimum monthly base for the calculation and payment of mandatory social security contributions amounts to RSD 51,297.

The maximum monthly base for the calculation and payment of contributions amounts to RSD 732,820.

At the same time, it has been stipulated that the maximum annual base for mandatory social security contributions for 2026 amounts to RSD 8,793,840.

These amounts were published in the Official Gazette of the Republic of Serbia No. 112/2025, which enters into force on 20 December 2025.

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