Social Insurance Contributions
Rates for mandatory social security contributions are:
- 11% for pension and disability insurance,
- 6.15% for health insurance, and
- 0.75% for unemployment insurance.
Social security contributions are paid by both the employer and the employee. The base for calculation of social security contributions is the gross salary. The minimum base for contributions is 40% of the average monthly salary in Serbia, while the maximum base is 5 times the average monthly salary.
For the full version of the Law on Social Insurance Contributions, click here.
Country | Social Security Contributions Rate | ||
Employee | Employer | Total | |
Serbia | 17.9 | 17.9 | 35.8 |
Poland | 18.71 | 17.23-20.12 | 35.94-38.83 |
Bulgaria | 12.43 | 23.98-24.68 | 36.41-37.11 |
Croatia | 20.0 | 17.2 | 37.2 |
Slovenia | 22.1 | 16.1 | 38.2 |
Hungary | 13.5 | 33.5 | 47 |
Czech Republic | 12.5 | 35.0 | 47.5 |
Slovakia | 13.4 | 34.4 | 47.8 |
Source: PricewaterhouseCoopers
