New Contribution Rules for Business Founders in 2025
New Regulations for Contribution Calculation for Business Founders in Serbia from 2025
Minimum Base for Contribution Calculation
According to the Law on Mandatory Social Security Contributions (ZDOSO), the minimum base for calculating contributions for founders and members of business entities who have not established an employment relationship with their company, as of January 1, 2025, amounts to 45,950 dinars. At the same time, the maximum contribution base will be 656,425 dinars.
These changes directly affect the calculation of contributions for founders engaged in business entities without a formal employment contract. Each founder or member of the company is obliged to adhere to these prescribed bases.
Founders’ Obligations for Social Contribution Payments
A founder or member of a business entity can independently determine the base on which they will pay contributions, but it must not be lower than the minimum base prescribed by law.
If the founder is already socially insured under another basis, for example, as an employee with another employer or as a pensioner, only the pension and disability insurance (PIO) contribution is calculated.
On the other hand, if the founder is not insured under another basis, the business entity is required to calculate and pay contributions for PIO, health insurance, and unemployment insurance.
Contribution Payment Deadlines
According to Article 60, Paragraph 3 of ZDOSO, the business entity is obligated to pay social contributions for the founder or company member no later than the 15th of the month for the previous month. The payment must be accompanied by the submission of an electronic tax return on form PP OD-O.
These regulatory changes significantly impact business operations in Serbia, so it is essential for founders and members to be informed about the new rules to avoid potential penalties and ensure compliance with legal obligations.
