Serbia — Calendario lavoro, stipendio e IVA

Serbia operates a forty-hour standard workweek under the Labour Law. The country is not in the EU but is an official candidate, and the labour market is increasingly aligned with EU standards. Belgrade and Novi Sad host substantial technology and shared services operations serving European clients.

Statutory paid leave is twenty working days per year, with extensions for collective agreement provisions and seniority. English fluency is high in modern technology sectors.

Serbia observes ten public holidays per year, including New Year's Day (two days), Orthodox Christmas on 7 January, Statehood Day on 15 February (two days), Good Friday and Easter Monday (Orthodox), Labour Day (two days), and Armistice Day on 11 November.

Orthodox dates follow the Julian calendar, which means Orthodox Christmas on 7 January and Orthodox Easter typically fall on different dates from Western equivalents. Always confirm the Orthodox dates for the specific year when planning Serbian project schedules.

Serbian payroll combines a flat ten percent personal income tax with employee social contributions of 19.9 percent of gross (covering pension, health and unemployment). The combined employee burden is moderate, and Serbia's competitive position is supported by relatively low total payroll cost.

Employer-side social contributions are 15.15 percent of gross plus a small additional levy. Total employer cost is approximately 1.16 times the gross salary, lower than most EU member states.

Serbia applies a standard VAT (PDV) rate of twenty percent and a reduced rate of ten percent (basic food, water, books, daily newspapers, public transport, hotel accommodation, medical services, computers).

Serbian invoice content requirements include eFaktura electronic invoicing for all B2G transactions and B2B transactions involving public-sector entities, with broader B2B mandatory rollout in progress.

Belgrade and Novi Sad offer cost-competitive technology and shared services talent serving EU clients, with the practical advantage of being outside the EU regulatory perimeter for certain activities.

Plan around Orthodox Christmas on 7 January and the Statehood Day window in mid-February when scheduling commercial activities with Serbian counterparts.