Employer Benefits Available in 2025 – Serbia
According to the provisions of the Personal Income Tax Law (ZPDG) and the Law on Mandatory Social Security Contributions (ZDOSO), which regulate the conditions under which employers can receive benefits when paying employee salaries, no significant changes were introduced in the latest amendments. This means that employers can continue to use existing benefits in 2025 under (mostly) unchanged conditions. However, each year brings adjustments in the conditions and methods of obtaining specific benefits, which we will explain in detail below.
Incentive for Newly Relocated Taxpayers
This benefit is intended for individuals with specialized professional education who reside abroad and possess skills required by domestic employers but are difficult to find in the local labor market. The incentive is granted through a 70% reduction in the tax base for salary tax and mandatory social security contributions when paying salaries to newly relocated taxpayers.
Benefits for Employing People with Disabilities
Employers can claim a benefit for the salaries of employees with disabilities in 2025. This benefit has been in effect since September 1, 2006, and can be used without a time limit, provided that the specified conditions are met. Specifically, the benefit applies to the salary of a newly employed person with a disability for three years from the date of permanent employment.
Benefits for Employers Engaged in Innovation Activities
Employers registered as newly established companies engaged in innovation activities can receive a special benefit for the salary of the company’s founder. This benefit is a permanent measure and can be used within a specific time frame and amount, in accordance with legal regulations.
Benefit for the Salary of Qualified Newly Employed Individuals
Throughout 2025, employers can use this benefit, which provides exemptions from part of the salary tax and pension and disability insurance (PIO) contributions for qualified newly employed individuals. This measure encourages the hiring of skilled professionals and reduces business costs.
Benefit for Employment in Research and Development
Employers engaged in research and development activities can qualify for a 70% exemption from salary tax and a 100% exemption from PIO contributions (both employer and employee contributions) for individuals working on research and development projects. This benefit applies proportionally to the time employees spend on research and development activities compared to full-time work.
Conclusion
In 2025, employers will have access to various tax and social benefits designed to encourage employment and business development. Regularly monitoring legal changes and adjusting business operations to new conditions can lead to significant savings and increased competitiveness in the labor market.
