The Ministry of Finance of the Republic of Serbia has published the new amounts for the minimum and maximum contribution bases that will be in effect from January 1, 2025, in accordance with the Law on Contributions for Mandatory Social Insurance.
According to these changes, the minimum monthly contribution base for calculating and paying contributions for mandatory social insurance amounts to 45,950 dinars.
On the other hand, the maximum monthly contribution base applicable throughout 2025 amounts to 656,425 dinars.
Additionally, the maximum annual contribution base for mandatory social insurance for 2025 is set at 7,877,100 dinars.
This information was published in the Official Gazette of the Republic of Serbia No. 99/2024, which has been in effect since December 13, 2024.
Tara Govedarović
Junior Associate
tara.govedarovic@prlegal.rs; legal@prlegal.rs;