Serbia Minimum Wage 2026: RSD 371 Net per Hour and the 2027 Rate
Serbia’s minimum wage is RSD 371 net per working hour for all of 2026. The monthly minimum depends on the working hours in each month: RSD 65,296 for a 176-hour month and RSD 64,554 on average over the year. From 1 January 2027 the rate rises to RSD 405 per hour (Sl. glasnik RS 75/2026), or about RSD 70,470 a month on average. Tax and contributions are added on top.
| Item | Current rule | Official source |
|---|---|---|
| Hourly minimum (2026) | RSD 371 net per working hour, 1 January–31 December 2026 | Paragraf Lex – minimum wage table |
| Monthly minimum (2026) | RSD 59,360 (160-hour month) to RSD 68,264 (184-hour month); RSD 65,296 for 176 hours | Paragraf Lex – minimum wage table |
| Average monthly minimum (2026) | RSD 64,554 | N1 – Government decision on the 2026 minimum wage (11 September 2025) |
| Hourly minimum from 1 January 2027 | RSD 405 net per hour (+9.2%), Sl. glasnik RS 75/2026 | Paragraf Lex – news on the 2027 decision (August 2026) |
| Average monthly minimum (2027) | About RSD 70,470; RSD 64,800 to RSD 74,520 by month | Paragraf Lex – minimum wage table |
| Taxes added on top | 10% salary tax above RSD 34,221 a month; employee contributions 19.9%; employer contributions 15.15% | PwC Worldwide Tax Summaries – Serbia |
What the rule is now
Serbia sets its minimalna cena rada [minimum wage rate] per working hour, as a net amount: it excludes salary tax and social contributions, which the employer adds on top. For 2026 the Government set RSD 371 per hour, a 10.1% increase, in a decision adopted in September 2025 (N1). The same rate applies in every month of 2026.
How monthly pay is calculated
The monthly minimum is the hourly rate multiplied by the month’s hours fund: the number of weekdays, including paid public holidays that fall on weekdays, times 8 hours. Because months have different numbers of weekdays, the monthly minimum changes during the year. In 2026, according to the Paragraf Lex table:
- February (160 hours): RSD 59,360 net
- May, August and November (168 hours): RSD 62,328 net
- January, March, April, June, September and October (176 hours): RSD 65,296 net
- July and December (184 hours): RSD 68,264 net
To reach gross pay, the employer adds 10% porez na zarade [salary tax] on the part above the monthly non-taxable amount of RSD 34,221 and the employee’s 19.9% contributions. The employer then pays its own 15.15% contributions on gross pay (PwC). Part-time staff are paid the hourly minimum for the hours they work.
Who it applies to
The minimum wage covers all employees in Serbia, including foreign nationals working under a single permit. It is a floor for full-time work at the standard output; overtime, night and holiday premiums and the length-of-service premium are paid on top.
What employers need to do
- Check each month that net pay per hour is at least RSD 371, using that month’s hours fund.
- Gross up correctly, applying the RSD 34,221 non-taxable amount and the contribution rates.
- Update payroll to RSD 405 net per hour for January 2027 pay and budget the higher gross cost.
- Give employees a payslip with each payment and file the PPP-PD return for every salary payment.
How it has changed
- October 2025: RSD 337 per hour, after an early increase.
- 1 January 2026: RSD 371 per hour (+10.1%), average RSD 64,554 a month.
- 1 January 2027: RSD 405 per hour (+9.2%), set by the Decision on the Amount of the Minimum Wage Rate for January–December 2027, published in Sl. glasnik RS 75/2026 on 20 August 2026 (Paragraf Lex). The average monthly minimum rises to about RSD 70,470, from RSD 64,800 in February to RSD 74,520 in March and December.
FAQs: Serbia Minimum Wage 2026
What is the minimum wage in Serbia in 2026?
The minimum wage is RSD 371 net per working hour for the whole of 2026. The monthly amount depends on the hours in the month: RSD 65,296 for a 176-hour month, RSD 59,360 for February and RSD 68,264 for 184-hour months. The yearly average is RSD 64,554 a month.
What will the minimum wage in Serbia be in 2027?
From 1 January 2027 the minimum wage is RSD 405 net per working hour, a 9.2% increase, under the Government decision published in Sl. glasnik RS 75/2026. The monthly amount ranges from RSD 64,800 in February to RSD 74,520 in March and December, about RSD 70,470 on average.
Is the Serbian minimum wage net or gross?
It is a net figure. The hourly rate excludes salary tax and social contributions. The employer adds 10% salary tax on pay above the RSD 34,221 monthly non-taxable amount and 19.9% employee contributions to reach gross pay, then pays 15.15% employer contributions on top of gross.
How is the monthly minimum wage calculated in Serbia?
Multiply the hourly rate by the month’s hours fund, which is the number of weekdays, including paid public holidays on weekdays, times 8 hours. In 2026 that gives between 160 and 184 hours, so the net monthly minimum varies from RSD 59,360 to RSD 68,264.
Related NNRoad resources: Serbia employment law guide · Employer of Record in Serbia · Payroll in Serbia · Hiring foreign employees in Serbia · Serbia employer cost calculator
Interested In Learning More?
Talk to our local compliance specialists to discuss your specific situation:
Including employment, payroll, tax, and ongoing regulatory obligations.