GLOBAL EMPLOYER OF RECORD IN SERBIA
Build your team in Serbia without incorporating locally
Hire the best local or international talent in Serbia, enter or test the market without the cost and commitment of incorporation, and scale your team as the business case develops. Acumen acts as your Employer of Record, giving you a direct route to local employment.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Employing in Serbia through an Employer of Record
With an Employer of Record, Acumen International is the legal employer of the people who work for your business in Serbia. Acumen signs the employment contract under the Labour Law, registers the employee with the Central Register of Compulsory Social Insurance, pays salary, contributions and salary tax, and carries the employer’s legal obligations. Your business selects the person and directs the work. Where the right person has not yet been found, Acumen International can also run the search, from specialist recruitment to executive search, with background and education checks before the offer.
Situations where an Employer of Record serves a Serbian hire
- Contractor compliance. Full-time contractors working through their own flat-rate entrepreneur businesses move onto Serbian employment contracts, removing the status and permanent establishment questions a tax inspection would raise.
- One accountable provider. Contracts, payroll, permits and compliance sit with Acumen International instead of being split between several suppliers.
- No entity to set up or maintain. You employ in Serbia without registering a company, keeping statutory books or filing as a local employer.
- Market tests and short-term projects. A pilot, a market assessment or a fixed-term assignment is staffed without permanent infrastructure and scaled up or wound down as results come in.
- Bridge to your own entity. While your Serbian company is being registered, the first employees start with Acumen International and transfer once it can employ them.
- Fast team launch. Local hires and specialists moving to Serbia are onboarded with unified permits and payroll handled together.
- Mergers and restructuring. Serbian staff stay employed without a break while the legal entities around them change.
- NGO staffing. International organisations and development programmes employ project staff anywhere in Serbia under the Labour Law.
- Employer liability. Acumen International holds the local employer’s liability, so statutory obligations rest with the party the authorities hold responsible.
- Remote team expansion. Serbian members of a distributed team receive contracts, pay and social insurance that follow Serbian law.
Agency employment in Serbia: the legal basis and its limits
The Law on Agency Employment, in force since 1 March 2020, allows a licensed temporary employment agency to employ workers and assign them to a user employer that directs their work. These limits apply:
- The agency needs a licence from the Ministry of Labour, granted after a positive on-site report from the Labour Inspectorate.
- Agency workers on fixed-term contracts cannot exceed 10% of a user employer’s staff where it has 50 or more employees; smaller employers can take one to five, depending on size. There is no cap for agency workers on open-ended contracts.
- A fixed-term agency worker can work for the same user employer for no more than 24 months in total, whether directly or through an agency, and one who stays more than five days after the assignment ends is deemed the user’s permanent employee.
- Agency workers receive the base pay and mandatory benefits of the user’s employees in the same or a similar position, and at least the lowest base salary for their level of education where there is no comparable role.
- The user employer is jointly and severally liable with the agency for wages, compensation and statutory reimbursements owed to the agency worker.
- Work done on a business’s premises under a contract with another entity is presumed to be an assignment unless shown otherwise.
Because the caps and the 24-month limit apply only to fixed-term assignments, Acumen International sets the contract type with you before the first hire.
What Acumen International handles in Serbia, from recruitment to exit
| Stage | What it involves in Serbia |
|---|---|
| Recruitment and checks | Finding the candidate where needed, with background and education checks before the offer |
| Work permits and visa | The unified residence and work permit filed online with the labour market test, changes of employer through the portal, and family members who will move too |
| Contract and onboarding | A written employment contract, the assignment agreement with your business and registration with the Central Register of Compulsory Social Insurance before the start |
| Pay | Monthly payroll in dinars, with contributions and salary tax reported on the PPP-PD return |
| Time and absence | Working-time and overtime records within the legal limits, annual leave and sick leave |
| Changes and renewals | Contract annexes, assignment dates against the 24-month limit and permit renewals |
| Exit | Notice where required, severance on redundancy, final settlement and deregistration |
In practice, this replaces the separate payroll provider, labour lawyer, immigration adviser and benefits broker a business would otherwise need in Serbia.
Minimum wage and pay rules in Serbia
Serbia sets its minimum wage as a net hourly rate. Under the Government Decision published in Official Gazette No. 78/2025, it is RSD 371 net an hour from 1 January 2026, up from RSD 350, so a 168-hour month comes to RSD 62,328 net.
Salaries are usually agreed as a gross monthly amount in dinars. The Labour Law adds minimum supplements to base pay:
- At least 26% for each hour of overtime.
- At least 26% for night work, unless already built into the base salary.
- At least 110% for work on a public holiday.
- At least 0.4% for each full year of service with the employer.
A meal allowance and an annual leave allowance are paid where the employment contract or the employer’s rules provide them, with the meal allowance stated in money.
Employment contracts and working time in Serbia
| Rule | What it means for you |
|---|---|
| Fixed-term contracts need an objective reason and generally cannot exceed 24 months | Long-term roles move to open-ended contracts |
| An employee who keeps working at least five working days after a fixed-term contract ends becomes an open-ended employee | End dates are tracked, not left to lapse |
| Probation can last up to six months, and either side can end it with at least five working days’ notice, the employer giving reasons | Fit is tested within a set window |
| Full-time work is 40 hours a week and can be averaged over six months, or nine under a collective agreement, up to 60 hours in any week | Seasonal peaks can be absorbed within the averaging period |
| Overtime is capped at 8 hours a week, and a working day cannot exceed 12 hours including overtime | Extra hours stay within fixed daily and weekly ceilings |
| A non-compete is valid only where the role gives access to important know-how, contacts or trade secrets, and after employment only with compensation, for up to two years | Restrictions are reserved for key roles and budgeted |
Ending employment in Serbia
An employer can terminate only on grounds the Labour Law lists. For poor performance, notice runs from 8 to 30 days depending on the employee’s insurance record. An employee who resigns gives at least 15 days’ notice, or up to 30 if the contract or the employer’s rules say so.
On redundancy, the employee first has to be considered for transfer, retraining or part-time work, and severance is at least one third of the average gross monthly salary of the last three months for each full year of employment. A court that finds a dismissal unlawful can order reinstatement or compensation of up to 18 monthly salaries.
Collective redundancy rules apply to 20 employees within 90 days at any employer, or within 30 days to 10 employees at an employer with 21 to 99 staff, 10% at 100 to 300 staff and 30 at more than 300.
Serbian employment risks and how Acumen International covers them
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | A flat-rate entrepreneur working under your direction can fail the statutory independence test and be taxed as an employee | Your Serbian team is employed under the Labour Law |
| IP ownership | Rights in work created in the job sit with the Serbian employer unless the contracts pass them on | Contracts confirm the rights and transfer them onward to your business |
| Client liability for pay and contributions | The user employer is jointly and severally liable with the agency for wages and statutory reimbursements | Wages and contributions are paid by Acumen International on schedule, whatever the invoicing cycle |
| Equal pay for assigned staff | Agency workers receive the base pay and mandatory benefits of the user’s employees in the same or a similar role | Pay is set against your comparable roles before the offer |
| Permanent establishment | An employee who concludes contracts for your company can create a taxable presence in Serbia | Signing authority stays with your company and is written into the role |
| Exit cost | Severance of at least one third of a monthly salary per year of service on redundancy, and up to 18 salaries if a dismissal is found unlawful | Grounds, notice and costs are prepared before any decision |
| Sponsor obligations | A unified permit ties the foreign employee to the employer and the basis of employment named in it | Acumen International holds the employer’s side of the permit and requests any change through the portal |
| Pay transparency | Serbia is aligning its labour law with the EU as a candidate country, and EU-based businesses apply the Pay Transparency Directive across their workforce | Pay structures are documented on objective criteria |
Unified residence and work permits in Serbia
Since 1 February 2024, foreign nationals apply for a single permit covering both residence and work, filed electronically through the government portal with all supporting documents.
- The labour market test is requested as part of the same application.
- The permit is issued within 15 days of a complete application and can run for up to three years.
- The holder collects the biometric card in person.
- During the permit’s term, a change of employer or basis of employment is requested through the portal, the National Employment Service decides within 10 days, and work under the new arrangement can start at once.
What Acumen International contributes
- A specialist from outside Serbia can join your team before your business has a Serbian company to file the application.
- A three-year permit can be requested from the start, so a two- or three-year engagement does not depend on annual renewals.
- When the person later moves to your own Serbian company, the change of employer is handled online in days rather than through a new application.
Family members
Immediate family members of a foreign national employed in Serbia apply for temporary residence without having to prove financial means or health insurance.
Employer cost and income tax in Serbia
| Contribution | Employer | Employee |
|---|---|---|
| Pension and disability insurance | 10% | 14% |
| Health insurance | 5.15% | 5.15% |
| Unemployment insurance | — | 0.75% |
| Total | 15.15% | 19.90% |
Contributions are calculated on a monthly base of at least 35.05% and at most five times the average monthly salary published by the statistics office.
Salary tax and annual income tax
Salary tax of 10% is withheld on gross salary after a monthly non-taxable amount, RSD 34,221 in 2026. Residents whose annual income exceeds three times the national average annual salary also pay annual personal income tax of 10% on the excess, rising to 15% above six times, and those under 40 deduct a further three average annual salaries before the thresholds apply.
The Global Payroll Calculator works from either a net or a gross Serbian salary, adds the employer’s 15.15% and applies the non-taxable amount, so the cost of a net-agreed offer is clear.
Sectors employing through an Employer of Record in Serbia
- Software, gaming and IT services companies employ developers, QA engineers and product teams in Belgrade and Novi Sad.
- Automotive suppliers employ engineers, quality specialists and plant managers.
- Agribusiness and food processing companies employ agronomists, quality and export staff.
- Shared service centres hire finance, HR and customer support staff.
- Energy and infrastructure projects need engineers and project managers.
Serbian hiring cases and how they are handled
| Case | What Serbian rules add | How it is handled |
|---|---|---|
| A developer works for you as a flat-rate entrepreneur | Working mainly for one client under its direction can fail the independence test | The developer moves onto a Serbian employment contract with Acumen International |
| A team of 15 is needed for a two-year project at your Serbian office | Fixed-term agency workers are capped by headcount and limited to 24 months with the same user | The team is employed on open-ended contracts, which fall outside the cap and the 24-month limit |
| A role is made redundant after six years | Severance is at least two average monthly salaries, after transfer or retraining options are considered | Alternatives are documented and severance budgeted before the decision |
| A specialist from India relocates to Belgrade | The unified permit includes a labour market test and can run for up to three years | A three-year permit is requested from the outset |
Benefits, payroll and leave in Serbia
Serbian packages for skilled roles often add private health insurance and voluntary pension fund contributions alongside the meal and annual leave allowances.
Payroll obligations
| When | What happens |
|---|---|
| No later than the day before the start | The employee is registered with the Central Register of Compulsory Social Insurance |
| On each pay day | The PPP-PD return is filed, and contributions and salary tax are paid |
| By 30 June of the following year | Any second part of annual leave is used |
| By 15 May each year | Employees above the threshold file the annual personal income tax return |
Leave entitlements
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | At least 20 working days, with a first part of at least two consecutive weeks | Employer |
| Public holidays | National and religious holidays set by law, paid at 110% extra if worked | Employer |
| Sick leave | 65% of average pay for illness, 100% for work-related injury or illness, never below the minimum wage | Employer for the first 30 days, then the Health Insurance Fund |
| Maternity and childcare leave | 365 days in total from the start of maternity leave, or two years for a third or later child | State benefit |
| Special childcare leave | Unpaid leave until the child turns three | — |
Sources
- Labour Law of the Republic of Serbia, English text, Paragraf
- Draft amendments to the Law on Personal Income Tax, National Assembly of the Republic of Serbia
- First staff leasing law in Serbia comes into force, Karanović & Partners
- Staff leasing regulated for the first time in Serbia, Kinstellar
- Employment agencies in Serbia in 2026, Žunić Law
- Amendments to the Law on Foreigners and Law on Employment of Foreigners, Karanović & Partners
- Labour law in Serbia, CMS expert guide
- Global employment law guide: Serbia, Lex Mundi
- Minimum wage in Serbia 2026, Žunić Law
- Serbia: other taxes, PwC tax summaries
- Serbia: taxes on personal income, PwC tax summaries
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
How is intellectual property ownership handled for employees in Serbia?
Acumen can include confidentiality, invention and intellectual-property provisions in the employment documentation, aligned with the rules that apply in Serbia and the client’s required ownership model. Where local law limits automatic assignment, the contract is adapted rather than relying on a generic global clause.
Can Acumen bridge employment during an M&A transition in Serbia?
Potentially. An EOR can bridge the gap between transaction completion and the point when the buyer or new business structure is ready to employ directly in Serbia. Acumen coordinates the employment transition, while deal-specific transfer and consultation requirements are assessed separately.
Can an EOR be used only until our Serbia entity is ready?
Yes, where the hire is suitable. Acumen can employ the person while your own entity in Serbia is being established, then support a later move to direct employment once the entity is ready and the transition can be completed correctly.