New Contribution Bases for 2026

The contribution bases in the Republic of Serbia for 2026 (valid from 1 January to 31 December 2026) are determined by the Law on Mandatory Social Insurance Contributions and published in Official Gazette of the RS No. 112/25.

Minimum contribution base for 2026: RSD 51,297 per month

This is the minimum monthly base on which mandatory social security contributions are calculated and paid in 2026.

Maximum contribution base for 2026: RSD 732,820 per month

This is the maximum monthly base for the payment of contributions in 2026.

Maximum annual base for mandatory social insurance contributions in 2026: RSD 8,793,840