Salary calculator (gross ↔ net) Serbia
Instant net from Gross 1 (or reverse), with salary tax, contributions and total employer cost (Gross 2).
Enter amount and click “Calculate”.
Parameters & explanations (click to expand)
What’s included? Gross 1 → Net (and reverse), with: salary tax, employee contributions (Pension, Health, Unemployment), employer contributions (for Gross 2 = total employer cost).
- Rates (monthly payroll): Employee: PIO 14%, Health 5.15%, Unemployment 0.75%. Employer: PIO 10%, Health 5.15%. Salary tax: 10% (after monthly non‑taxable allowance).
- Non‑taxable allowance (monthly): 28,423 RSD (from 2025‑01‑01), 34,221 RSD (from 2026‑01‑01).
- Max contribution base (monthly): 656,425 RSD (2025), 732,820 RSD (2026). Contributions are capped at this base.
- Minimum base (35% of average pay) is not applied to standard employee payroll; it’s for special statuses (self‑paid contributions). Not used here.
- Definitions: Gross 1 = contracted salary; Net = take‑home pay; Gross 2 = Gross 1 + employer contributions (total employer cost).
- Out of scope: annual high‑earner surtax, special reliefs/subsidies and non‑employment income models.
References: PwC — Serbia social security, Papaya Global — Serbia Payroll, Eurofast — Non‑taxable & bases 2025, Paragraf — Non‑taxable 2026, Legalink — Max base 2025, Kamatica — 2026 parameters.
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