Serbia: Amendments to the Law on Social Insurance Contributions for founders and shareholders

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Serbia: Amendments to the Law on Social Insurance Contributions for founders and shareholders

janjic.jpg

vucenovic.jpg

Jelana Janjic


Gordana Vucenovic

Amendments to the Law on Social Insurance Contributions have brought about significant changes relating to the social insurance obligation of founders or members of a legal entity (company). With these new amendments the founders or the members (shareholders) of a legal entity will be able to pay social contributions in two ways, depending whether an employment arrangement is in place or not:

  • If the founder or a shareholder is not employed by the legal entity, the contributions should be paid based on the lowest monthly threshold specified by the social insurance contributions law, provided that the taxpayer is that very legal entity.

  • If the founder or a shareholder is employed by the legal entity, the contributions, as in the previous period, are being paid as a standard part of the payroll package.

Therefore, the most important change refers to the termination of the obligation of payment of social contributions for founders and shareholders based on the taxable profit of their company, based on the assessment of the Tax Administration.

The law furthermore defines and closer explains the issue of social contributions in the following cases:

  • Founder who works in his own company, but is at the same time employed by another company;

  • Founder of more than one companies; and

  • Pensioner as a founder or a member of legal entity.

Jelana Janjic (jelana.janjic@eurofast.eu) and Gordana Vucenovic (gordana.vucenovic@eurofast.eu)

Eurofast Global, Belgrade Office, Serbia

Tel: +381 11 3241 484

Website: www.eurofast.eu

more across site & shared bottom lb ros

More from across our site

If Trump continues to poke the world’s ‘middle powers’ with a stick, he shouldn’t be surprised when they retaliate
The Netherlands-based bank was described as an ‘exemplar of total transparency’; in other news, Kirkland & Ellis made a senior tax hire in Dallas
Zion Adeoye, a tax specialist, had been suspended from the African law firm since October over misconduct allegations
The deal establishes Ryan’s property tax presence in Scotland and expands its ability to serve clients with complex commercial property portfolios across the UK, the firm said
Trump announced he will cut tariffs after India agreed to stop buying Russian oil; in other news, more than 300 delegates gathered at the OECD to discuss VAT fraud prevention
Taxpayers should support the MAP process by sharing accurate information early on and maintaining open communication with the competent authorities, the OECD also said
The Fortune 150 energy multinational is among more than 12 companies participating in the initiative, which ‘helps tax teams put generative AI to work’
The ruling excludes vacation and business development days from service PE calculations and confirms virtual services from abroad don’t count, potentially reshaping compliance for multinationals
User-friendly digital tax filing systems, transformative AI deployment, and the continued proliferation of DSTs will define 2026, writes Ascoria’s Neil Kelley
Case workers are ‘still not great’ but are making fewer enquiries, making the right decision more often and are more open to calls, ITR has heard
Gift this article