Highest and Lowest Base of Contributions for 2021

Highest and Lowest Base of Contributions for 2021

December 30, 2020

In accordance with the Law on Social Insurance Contributions, the Ministry of Finance has published the amounts of highest and lowest base of contributions for mandatory social insurance that will apply from 1 January until December 31, 2021.

The highest monthly base for calculation and payment of contributions for mandatory social insurance is RSD 405,750.

The lowest monthly base for calculation and payment of contributions for mandatory social insurance is RSD 28,402.

The highest annual base for contributions for mandatory social insurance for 2021 is RSD 4,869,000.

These amounts have been published in the Official Gazette of RS no. 154/2020 of December 23, 2020.

This article is to be considered as exclusively informative, with no intention to provide legal advice.
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