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Tax Alert, January 2019

2019 Social security bases

1)   2019 maximum monthly social security contribution base

In accordance with the statistical data published in the "Official Gazette of the Republic of Serbia", No. 104/18 from December 28th, 2018, the new maximum monthly social security contribution base has been published.

The maximum monthly SSC base, which is applicable as of January 1st, 2019, is RSD 341,725 and shall be applicable until the end of December 2019.

2)   2019 minimal monthly social security contribution base

In accordance with the statistical data published in the "Official Gazette of the Republic of Serbia", No. 104/18 from December 28th, 2018, the new minimal monthly social security contribution base has been published.

The minimal monthly SSC base, which is applicable as of as of January 1st, 2019, is RSD 23,921. The minimal monthly SSC base shall be applicable until the end of December 2019.

3)   2018 maximum annual social security contribution base

The maximum annual SSC base for the year 2018 was RSD 3,951,060.

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