• Type: Publication series
  • Date: 6/6/2013

Serbia – Amendments to Tax Laws Affect Salary Tax, Social Insurance Rates 

KPMG in Serbia reports that new salary tax and pension and disability insurance rates are in effect from 30 May 2013. The salary tax rate is reduced from 12 percent to 10 percent. The rate of mandatory pension and disability contributions is increased from 22 percent to 24 percent. Health insurance and unemployment insurance rates remain unchanged at 6.15 percent and 0.75 percent, respectively.


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