The Social and Economic Council of the Republic of Serbia passed the Decision on the Amount of the Minimum Price of Work for 2025, which was published in the Official Gazette of the Republic of Serbia No. 67/2025 on July 31, 2025, and which shall be applied as of October 1, 2025 (“Decision”).

This non-regular increase in the minimum price of work, which will apply in the period October – December 2025, is the second increase in the current year. The Government of the Republic of Serbia has also proposed a regular increase which shall be applied as of January 1, 2026, about which the members of the Social and Economic Council will begin discussions at the end of August 2025.

As a reminder, pursuant to the provisions of Article 112 of the Labor Law, 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, BDP 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 for the Period October – December 2025

The Decision stipulates that the minimum price of work, excluding tax and contributions for mandatory social insurance, for the last three months of 2025, shall amount to RSD 337 net per working hour, which represents an increase of 9.4% compared to the minimum price of work valid for the January – September 2025 period, which was RSD 308.

All minimum salary payments up to and including September 30, 2025 shall be subject to the minimum work price set for the first nine months of 2025 in the amount of RSD 308 net per working hour, while payments made from October 1, 2025, are subject to the minimum price of work of RSD 337 net per working hour.

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

• October 2025 (184 working hours) – RSD 62,008.00;
• November 2025 (160 working hours) – RSD 53,920.00;
• December 2025 (184 working hours) – RSD 62,008.00.

No Increase of the Non-Taxable Part of Income

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.

Unlike the increase in the minimum salary in January 2025, the increase effective from October 1 is not accompanied by an increase in the non-taxable part of income, since the provisions of Article 15a of the Personal Income Tax Law remain unchanged. An increase in the non-taxable part of income has been announced only from January 2026.

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