Serbia's minimum wage is RSD 371 net per working hour from 1 January to 31 December 2026, up 10.1% from RSD 337. For a month of 174 hours that is RSD 64,554 net. The Government has adopted RSD 405 an hour for 2027, a rise of 9.2%, or RSD 70,470 for 174 hours.
RSD 371 / hour
Net for 174 hours, 2026
RSD 64,554
Minimum wage from 1 Jan 2027
RSD 405 / hour
Rise in January 2026
+10.1%
Employer cost, 174 hours
RSD 100,419 / month
Serbia sets one national minimum wage per working hour, net of taxes and contributions. The Social-Economic Council sets it, or the Government when the council does not agree, under Labour Law art. 112. The monthly minimum wage depends on the hours worked in the month. Government figures for a month use 174 hours.
Serbia minimum wage: net, gross and employer cost, 2026
<table class="ert-table"><thead><tr><th>Monthly amount, full time, 174 hours, 2026</th><th>Amount</th></tr></thead><tbody><tr><td><strong>Net minimum wage</strong> (RSD 371 x 174 hours)</td><td><strong>RSD 64,554</strong></td></tr><tr><td>Employee contributions, 19.9%</td><td>RSD 17,354.13</td></tr><tr><td>Salary tax, 10% of gross minus RSD 34,221</td><td>RSD 5,298.57</td></tr><tr><td><strong>Gross equivalent</strong></td><td><strong>RSD 87,206.70</strong></td></tr><tr><td>Employer contributions, 15.15%</td><td>RSD 13,211.82</td></tr><tr><td><strong>Total employer cost</strong></td><td><strong>RSD 100,418.52</strong></td></tr></tbody></table>
Serbia minimum wage history, 2023 to 2027
<table class="ert-table"><thead><tr><th>From</th><th>Net per hour</th><th>Net for 174 hours</th><th>Change</th></tr></thead><tbody><tr><td>1 Jan 2023</td><td>RSD 230</td><td>RSD 40,020</td><td></td></tr><tr><td>1 Jan 2024</td><td>RSD 271</td><td>RSD 47,154</td><td>+17.8%</td></tr><tr><td>1 Jan 2025</td><td>RSD 308</td><td>RSD 53,592</td><td>+13.7%</td></tr><tr><td>1 Oct 2025</td><td>RSD 337</td><td>RSD 58,638</td><td>+9.4%</td></tr><tr><td>1 Jan 2026</td><td>RSD 371</td><td>RSD 64,554</td><td>+10.1%</td></tr><tr><td>1 Jan 2027</td><td>RSD 405</td><td>RSD 70,470</td><td>+9.2%</td></tr></tbody></table>
What an employer pays on top
Because the minimum wage is set net, the employer pays more than RSD 64,554. For 174 hours in 2026 the gross equivalent is RSD 87,206.70. The employer adds 15.15% contributions, RSD 13,211.82, so the cost is RSD 100,418.52 a month. A month with more or fewer working hours changes these amounts.
This is general information, not legal or tax advice. Rules change and collective agreements can set different terms. Confirm with a local accountant or lawyer before you hire.
Frequently asked questions
What is the minimum wage in Serbia in 2026?
RSD 371 net per working hour from 1 January to 31 December 2026, or RSD 64,554 for a month of 174 hours.
What will the minimum wage be in Serbia in 2027?
RSD 405 net per working hour from 1 January 2027, a rise of 9.2%. For 174 hours that is RSD 70,470. The Government adopted the decision on 20 August 2026.
Is the minimum wage in Serbia gross or net?
Net. The minimum wage is set per working hour without taxes and contributions. The employer pays the employee's contributions and salary tax on top, plus its own 15.15% contributions.
What does a minimum wage employee cost an employer in Serbia?
About RSD 100,419 a month in 2026 for 174 hours, by our calculation: a gross equivalent of RSD 87,206.70 plus 15.15% employer contributions.
How often does the minimum wage change in Serbia?
It is set each year, by 15 September, for the next calendar year. In 2025 there was also an extraordinary increase from 1 October, from RSD 308 to RSD 337 an hour.