The Government of the Republic of Serbia has adopted the Decision on the Amount of the Minimum Price of Work for the period January – December 2026, published in the Official Gazette of the Republic of Serbia No. 78/2025 on September 12, 2025, and applicable as of January 1, 2026 (“Decision”).

As a reminder, the minimum price of work is determined by the Social and Economic Council, considering in particular: existential and social needs of employees and their families expressed through the minimum consumer basket, employment rate growth, GDP rate growth, consumer prices changes, and changes of productivity and average salary in the Republic of Serbia. The minimum price of work is determined by the working hour, without tax and contributions, for the calendar year, and no later than September 15, whereby it is applied from January 1 of the next year.

Net Amount of Minimum Salary in 2026

The Decision establishes that the minimum price of work, excluding taxes and contributions for mandatory social insurance, amounts to RSD 371.00 net per working hour, representing an increase of 10.09% compared to the minimum price of work applicable in the period October – December of the current year, which is RSD 337.00.

All minimum salary payments up to and including December 31, 2025 shall be subject to the minimum price of work set for the last three months of 2025 in the amount of RSD 337.00 net per working hour, while payments made from January 1, 2026, are subject to the minimum price of work of RSD 371.00 net per working hour.

The total monthly amount of the minimum salary will vary during the year depending on the number of working hours in a given month:

• For a month with 160 working hours – RSD 59,360.00;
• For a month with 168 working hours – RSD 62,328.00;
• For a month with 176 working hours – RSD 65,296.00;
• For a month with 184 working hours – RSD 68,264.00.

Gross Amount of the Minimum Salary for 2026 

The gross amount of the minimum salary depends on the non-taxable part of income set by the Personal Income Tax Law, as well as the rates at which income tax and contributions for mandatory social security are calculated for the employee.

The Ministry of Finance has announced that as of January 1, 2026, the non-taxable part of income will be increased from RSD 28,423.00 to RSD 34,221.00.

This article is to be considered as exclusively informative, with no intention to provide legal advice. If you should need additional information, please contact us directly.