Employer of Record in Serbia: what one employee really costs
Serbia, Europe. One software engineer at $32,000 gross per year, priced through 12 providers with a published fee, on the European Commission's September 2026 exchange rate. Change the salary and headcount below.
- Employer on-cost
- +15.2%
- statutory charges on top of gross
- All-in per month
- $3,270 – $3,770
- salary + charges + published fee, cheapest to dearest listed provider
- Onboarding through an EOR
- 5 days
- per Deel - Hire employees in Serbia ('your next hire could start in as little as 5 days with Deel')
Hiring one software engineer in Serbia at $32,000 gross a year costs about $404 a month in statutory employer charges (+15.2%), plus an EOR fee of $199 to $699 per month depending on the provider: $3,270 to $3,770 all-in, before deposits, FX margins and add-ons. Prices checked 2–24 Sept 2026.
Disclosure Some provider links on this page are affiliate links: if you become a customer after clicking, the provider may pay us a referral fee. It never changes the price you pay, and it never changes the numbers on this page, which come from official sources and are dated. How we are paid
Cost engine · preset to Serbia
Price your own hire, line by line.
≈ RSD 3,223,774 gross / year · RSD at the European Commission monthly rate for September 2026
| Per employee | Rate | Per month |
|---|---|---|
| Gross salary | $2,667 | |
| Pension and disability insurance (PIO), employer share | 10% | $267 |
| Mandatory health insurance, employer share | 5.15% | $137 |
| Employer on-cost | +15.2% | $404 |
| Cost of employment, before EOR fee | $3,071 |
$3,270/ month · 1 employee
- Fee / mo
- from $199
- Per year
- $39,236
- Fee share
- 6.1%
Checked 2 Sept 2026
Get a RemoFirst quote$3,570/ month · 1 employee
- Fee / mo
- from $499
- Per year
- $42,836
- Fee share
- 14.0%
Checked 2 Sept 2026
Get a Papaya quote$3,670/ month · 1 employee
- Fee / mo
- from $599
- Per year
- $44,036
- Fee share
- 16.3%
Checked 2 Sept 2026
Get a Deel quoteEmployer charges from official sources; provider fees are list prices on the dates shown; deposits, FX margins and add-ons are not included. Not legal or tax advice. Methodology
14 providers, one scenario, all-in totals.
| Provider | EOR fee / employee / mo | All-in / mo, 1 hire | Deposit | Countries | Checked | Quote |
|---|---|---|---|---|---|---|
| RemoFirst EOR in 185+ countries from $199 per employee per month, no annual contract. | from $199 | $3,270 | Not stated on the pricing page | 185+ | 2 Sept 2026 | Get a quote from RemoFirst· $3,270/mo |
| Rivermate EOR in 180+ countries from $319 to $639 per employee per month. | from $319 | $3,390 | Not stated on the pricing page | 180+ | 2 Sept 2026 | Get a quote from Rivermate· $3,390/mo |
| Pebl Velocity Global, renamed Pebl in 2026. Prints $399 per employee per month. | from $399 | $3,470 | Not stated on the pricing page | 185+ | 22 Sept 2026 | Get a quote from Pebl· $3,470/mo |
| Playroll EOR in 180+ countries from $399 per employee per month; deposit of one month's salary. | from $399 | $3,470 | Fully refundable security deposit equivalent to one month's salary when onboarding an employee (pricing page). | 180+ | 2 Sept 2026 | Get a quote from Playroll· $3,470/mo |
| Multiplier EOR from $459 (annual) or $499 (monthly) per employee, plus mandated add-ons. | from $499 $459 billed annually | $3,570 | Refundable security deposit required per employee by the EOR terms (effective 1 June 2026), sized by Multiplier; not on the pricing page. | 150+ | 24 Sept 2026 | Get a quote from Multiplier· $3,570/mo |
| Papaya Global EOR starting from $499 per employee per month, quote-based, 160+ countries. | from $499 | $3,570 | Not stated for EOR on the pricing page (the contractor block states 'No deposit required'). | 160+ | 2 Sept 2026 | Get a quote from Papaya Global· $3,570/mo |
| Borderless AI EOR at $579 per employee per month, no deposit or pre-funding, 170+ countries. | $579 | $3,650 | No deposit: 'No upfront deposits or pre-funding required' (pricing page). | 170+ | 24 Sept 2026 | Get a quote from Borderless AI· $3,650/mo |
| Atlas HXM EOR from $599 through its own entities, plus an Agent of Record at $199. | from $599 | $3,670 | Not stated on the pricing page | 160+ | 21 Sept 2026 | Get a quote from Atlas HXM· $3,670/mo |
| Deel EOR in 130+ countries, starting at $599 per employee per month. | from $599 | $3,670 | Not stated on the pricing page | 130+ | 2 Sept 2026 | Get a quote from Deel· $3,670/mo |
| G-P EOR in 180+ countries from $599, with no minimum contract length. | from $599 | $3,670 | Not stated on the pricing page | 180+ | 24 Sept 2026 | Get a quote from G-P· $3,670/mo |
| Oyster EOR in 120+ countries at USD 699 per employee per month; refundable deposit. | $699 | $3,770 | Refundable deposit required for EOR team members 'to initiate the engagement and to ensure on-time payments' (pricing FAQ). | 120+ | 24 Sept 2026 | Get a quote from Oyster· $3,770/mo |
| Remote EOR in 90+ countries at $699 per employee per month, no deposit. | $699 | $3,770 | No deposit: 'We collect reserve payments in rare, high risk circumstances' (pricing FAQ). | 90+ | 2 Sept 2026 | Get a quote from Remote· $3,770/mo |
| Rippling EOR bundled with the Rippling platform; custom quote only. | Quote only | — | Not stated on the pricing page | — | 24 Sept 2026 | Get a quote from Rippling |
| Safeguard Global EOR sold alongside entity setup and payroll; no price published. | Quote only | — | Not stated | 187+ | 21 Sept 2026 | Get a quote from Safeguard Global |
Same salary and statutory charges in every row; only the fee segment changes.
What Serbia adds on top of the salary, and where each rate comes from.
Rates apply to the base named in each line; capped lines stop growing above the ceiling. Engine assumptions: The hire is in their first year with this employer = 1.
| Line | Employer rate | Base & ceiling | Source |
|---|---|---|---|
| Pension and disability insurance (PIO), employer shareEvery employee, on a monthly base between the published minimum and maximum contribution bases | 10% | Gross salary , capped at RSD 8,793,840 / yr, floor RSD 615,564 / yr Article 44 of the Law on Contributions for Mandatory Social Insurance sets the headline pension rate at 24% and then splits it: where contributions are paid both out of and on top of the base, the rate is '14% for the persons referred to in article 7(1)(1) to (5) of this Law, and 10% for the employer'. So the 24% figure that appears in country comparisons is the combined rate, and the employer carries ten of those points. The base is bounded at both ends and the bounds are republished every year: the Republic Pension and Disability Insurance Fund states that the maximum monthly base in force from 1 January 2026 to 31 December 2026 is RSD 732,820, and the minimum monthly base RSD 51,297, both published in Official Gazette No. 112/25. Those are carried here as annual figures of RSD 8,793,840 and RSD 615,564. The 2025 pair - RSD 656,425 and RSD 45,950 - is still shown on several provider pages, including Deel's Serbia page. | Law on Contributions for Mandatory Social Insurance, article 44, consolidated text published by the Tax Administration of Serbia, in application from 01/01/20262026-09-21 |
| Mandatory health insurance, employer shareEvery employee, on the same bounded base as the pension contribution | 5.15% | Gross salary , capped at RSD 8,793,840 / yr, floor RSD 615,564 / yr The second and last employer line. Article 44 sets mandatory health insurance at 10.3% in total and 5.15% on each side when contributions are paid both out of and on top of the base, so employer and employee carry the same half. It runs on the same monthly base and the same 2026 floor and ceiling as the pension contribution. Together with the 10% pension share this gives a Serbian employer 15.15% of gross, which is the figure to use when comparing with a neighbour: Serbia's combined burden of 35.05% is slightly heavier than Latvia's 34.09%, but Serbia leaves 19.9 of those points with the employee while Latvia leaves 10.5, so the same gross salary costs an employer materially less here. | Law on Contributions for Mandatory Social Insurance, article 44, consolidated text published by the Tax Administration of Serbia, in application from 01/01/20262026-09-21 |
| Unemployment insurance - withheld from the employee, not charged to you not in total | — | Carried at zero because the employer does not pay it, and named because comparison tables routinely add it to the employer column. Article 44 lists unemployment insurance at 0.75% among the headline rates, and then says plainly that the unemployment contribution 'is paid out of the base at a rate of 0.75%' - out of the base means withheld from the employee's gross pay, unlike the pension and health lines, which are paid both out of and on top of it. An employer of record's invoice should show 15.15% of statutory charges, not 15.90%. | Law on Contributions for Mandatory Social Insurance, article 44, final paragraph, consolidated text in application from 01/01/20262026-09-21 |
| Seniority supplement (minuli rad) - 0.4% of pay per completed year not in total | — | Carried at zero because a first-year hire has earned none of it, and named because it is the Serbian cost that grows on its own. Article 108(1)(4) of the Labour Law entitles an employee to increased pay of at least 0.4% of the base for each full year of service completed in employment with the employer, and the article adds that service with a predecessor employer under article 147 and with related entities counts too. It raises gross pay rather than the contribution rates, so it compounds: the 15.15% below then applies to the higher salary. Ask a provider how it handles the supplement on a long engagement, because it is a contractual minimum that a flat quote can quietly omit. | Labour Law of Serbia (Zakon o radu), article 108, editorially consolidated text on the official legal information system2026-09-21 |
| Thirteenth month - not required by Serbian law not in total | — | Carried at zero because the Labour Law creates no thirteenth-month salary. What it does create is a set of pay supplements in article 108 - at least 110% of the base for work on a non-working public holiday, at least 26% for night work and at least 26% for overtime - which are paid only when those hours are actually worked. A salaried engineering role normally triggers none of them, but they belong in the contract rather than in a surprise invoice. | Labour Law of Serbia (Zakon o radu), article 108, editorially consolidated text on the official legal information system2026-09-21 |
| Employer on-cost at $32,000 | +15.2% | $4,848 a year, $404 a month |
EOR or your own entity
Fees scale with headcount. An entity does not.
Serbia is a country where the employer rate is moderate and the split is the story. The combined social insurance burden is 35.05% of gross, but article 44 leaves 19.9 points with the employee - 14% pension, 5.15% health and the 0.75% unemployment contribution the employer never touches - and gives the employer 15.15%. On a US$32,000 salary that is about US$404 a month, which sits below a typical provider fee, so unlike Estonia or Latvia the fee rather than the levy is the larger half of what you pay to use an employer of record. Three Serbian specifics belong in the decision. The contribution base is bounded at both ends and republished each January, so a senior salary stops accruing contributions above RSD 732,820 a month, roughly US$7,274 at the September 2026 accounting rate - an entity and a provider get the same relief, but only one of them will tell you about it. The seniority supplement in article 108 raises pay by at least 0.4% for every completed year with the same employer, which quietly changes the five-year cost of a long engagement. And salary tax is withheld from the employee with a non-taxable allowance deducted first, which is why a Serbian net figure is higher than a naive 10% calculation suggests: that allowance belongs to the employee's side of the payslip and does not reduce the employer's 15.15%.
Fees grow with every hire; the charges line is owed under an entity too.
| Headcount | RemoFirst fees / yr | Borderless AI fees / yr | Statutory charges / yr |
|---|---|---|---|
| 1 | $2,388 | $6,948 | $4,848 |
| 3 | $7,164 | $20,844 | $14,544 |
| 5 | $11,940 | $34,740 | $24,240 |
| 10 | $23,880 | $69,480 | $48,480 |
| 20 | $47,760 | $138,960 | $96,960 |
Statutory charges are owed either way; the provider fee is the only line an entity removes, against the cost of incorporating and running local payroll.
Employment terms that move the cost
- Paid leave
- 20 days
- Public holidays
- 10
- 13th month
- Not mandatory
- Probation
- up to 6 months
- Notice
- Between 8 and 30 days where the contract is terminated because the employee is not meeting the required results or lacks the necessary knowledge and abilities, set by the employer's general act or the employment contract according to length of insured service, under article 189 of the Labour Law. During an agreed probation period, either side may terminate on at least five working days' notice under article 36, and the employer must give reasons.
- Reviewed
- 2026-09-21
Get a quote for Serbia.
The lowest published total here, next to the two providers searched for most often (the rule). Totals for 1 hire at $32,000. Ask each provider about deposits, FX margins and mandatory add-ons for Serbia: those are the lines that move.
Disclosure Some provider links are affiliate links; they never change the numbers on this page. Details
Questions people ask before booking a demo
- What does an employer pay on top of salary in Serbia?
- 15.15% of gross: 10% for pension and disability insurance and 5.15% for mandatory health insurance. At the US$32,000 example that is about US$4,848 a year, or roughly US$404 a month. Both run on a monthly base bounded by a published minimum and maximum, RSD 51,297 and RSD 732,820 for 2026.
- Does the employer pay the 0.75% unemployment contribution in Serbia?
- No. Article 44 of the Law on Contributions lists unemployment insurance at 0.75% and then states that it is paid out of the base - meaning withheld from the employee's gross pay - while the pension and health contributions are paid both out of and on top of it. That is the difference between the 15.15% an employer actually owes and the 15.90% that appears when a comparison table moves the line to the wrong column.
- What does one engineer cost per month through an EOR in Serbia?
- At the US$32,000 example: US$2,667 of salary, about US$404 of statutory employer charges, and the provider's fee. With a published fee of US$599 a month that is about US$3,670 a month in total; with a US$199 fee it is about US$3,270. Change the salary or the provider in the calculator above and every line recomputes.
- Is there a ceiling on Serbian social contributions?
- Yes, and it is republished every year. Article 42 of the Law on Contributions sets the maximum monthly base at five times the average monthly wage, and the Republic Pension and Disability Insurance Fund gives the figure in force from 1 January to 31 December 2026 as RSD 732,820 a month, published in Official Gazette No. 112/25. The annual maximum base is twelve times that, RSD 8,793,840. Below the floor the rule runs the other way: if the wage paid is under RSD 51,297 a month, contributions are still calculated on that minimum base.
- What leave, probation and notice apply in Serbia?
- Article 69 of the Labour Law gives at least 20 working days of paid annual leave each calendar year, increased by criteria such as work contribution, conditions and experience set in the general act or contract; article 70 counts the working week as five working days. Probation may be agreed for at most six months under article 36, and during it either side may terminate on at least five working days' notice with reasons given. Where the contract is ended because the employee is not meeting the required results, article 189 sets a notice period of no less than 8 and no more than 30 days, scaled by length of insured service.