Serbia (RS)
A low-cost Western Balkan EU-candidate country with a lively Belgrade expat scene, strong IT and gaming sectors, cafe culture, good regional travel links, private healthcare options and a fast-moving residence/work permit system.
Social Security in Serbia
Benefits, contributions, and how the system works for expats.
Serbia social security is contribution-based: pension/disability, health and unemployment contributions are withheld through payroll or paid by entrepreneurs. Benefits depend on insured status, contribution history and residence.
Foreigner registration/personal numbers used in Serbian systems
EBS / JMBG-related official identifiers
Foreigners receive identifiers through police/residence, tax, health or employment registration processes. Employers and accountants use these numbers for payroll and RFZO/PIO filings.
- Residence records
- Payroll
- Tax filings
- Health insurance
- Pension contributions
- Bank KYC
- School/municipal services
Benefits & Support Payments
Public health insurance
RFZO zdravstveno osiguranje
Access to public healthcare and subsidised medicines.
Employees, entrepreneurs and other insured categories with active contributions/status.
Employer/accountant or relevant authority registers; use health card/evidence at dom zdravlja.
Pension insurance
PIO
Old-age, disability and survivor pension rights.
Workers/entrepreneurs paying PIO contributions.
Contributions are filed through payroll/tax; benefits through PIO Fund.
Unemployment benefit
Novcana naknada za nezaposlene
Cash support for qualifying unemployed insured workers.
Contribution history and registered unemployment through NSZ.
Register with NSZ quickly after employment ends.
Sick leave compensation
Naknada zarade za bolovanje
Income replacement during medically certified sickness.
Insured employees/qualifying workers.
Doctor certificate, employer payroll and RFZO process for longer leave.
Maternity/childcare salary compensation
Naknada zarade za porodiljsko odsustvo
Income replacement during maternity and childcare leave.
Insured parent meeting contribution requirements.
Employer and municipal/social authorities.
Social assistance
Novcana socijalna pomoc
Means-tested support for low-income households.
Strict means, residence and status conditions.
Local Centre for Social Work.
Contribution Overview
2026 payroll contributions: employee 19.9% total (PIO 14%, health 5.15%, unemployment 0.75%); employer 15.15% total (PIO 10%, health 5.15%). Contribution base minimum RSD 51,297/month and maximum RSD 732,820/month.
International Social Security Agreements
Serbia has bilateral social-security agreements with many European and other countries. These can coordinate pensions and health coverage, but details depend on nationality/work history.
Remote workers paid abroad can accidentally fall outside Serbian social protection while still triggering tax/residence issues. Get advice before assuming home-country coverage continues.
Social Security
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