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Serbian salary calculator: gross → net
Work out the net “take-home” salary from gross for 2026 — with employee contributions, wage tax and the total employer cost.
Non-taxable amount 34.221 RSD, wage tax 10% on the base (gross − non-taxable). Employee contributions 19.9% (PIO 14 + health 5.15 + unemployment 0.75); employer 15.15% (PIO 10 + health 5.15). Minimum contribution base 51.297 RSD. The figure is orientational. Updated: 2026-06-02.
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How is net salary calculated from gross in Serbia?
From the gross salary (gross 1) you subtract employee contributions (19.9%) and wage tax (10% on the base = gross minus the 34.221 RSD non-taxable amount). What remains is the net “take-home”.
What are the contribution rates for 2026?
Employee: pension (PIO) 14% + health 5.15% + unemployment 0.75% = 19.9%. Employer: pension 10% + health 5.15% = 15.15% (there is no employer unemployment contribution since 2014).
What is the non-taxable salary amount for 2026?
The non-taxable amount from 1 Jan 2026 is 34.221 RSD per month. Wage tax (10%) applies only to the part of the gross salary above this amount.
What is the minimum contribution base?
The minimum monthly base for contributions from 1 Jan 2026 is 51.297 RSD. If the gross salary is lower, contributions are still calculated on this base.
Is the result exact?
The result is orientational and uses standard rates. The final figure can depend on reliefs, the maximum contribution base and contract specifics. Contact us for an exact payroll calculation.