AVERAGE EARNINGS PER EMPLOYEE, MARCH 2022

The average salary (gross) calculated for March 2022 was

102,781 dinars, while the average salary without taxes and contributions (net) was 74,664 dinars.

Payment cards, checks and instant payment is considered cash only for bakeries and caterers (fiscalization)

At the end of April, the regulations were changed in such a way that cash, payment cards, check and instant payment are considered cash for the purposes of fiscalization.

However, on May 12, 2022, the Minister of Finance amended that part of the rulebook again, and published the Official Gazette on the same day, so that it came into force on May 13, 2022. According to the new change, the old change is valid only for those who hand over food and beverage services for consumption on the spot in terms of regulations governing value added tax and food and beverage sales in the bakery (caterers and bakers).

For all other taxpayers, cash is not considered instant payment, payment card and check, so there are the following methods of payment for them:

1) CASH – if payment is made in cash (banknotes and coins)

2) INSTANT PAYMENT by instant transfer of approval at the point of sale

3) PAYMENT CARD – if payment is made by payment card

4) CHECK – if payment is made by check

5) TRANSFER TO ACCOUNT – if payment is made by payment order or transfer order

6) VOUCHER – if payment is made by voucher, money vouchers, internal cards or similar means of payment

7) OTHER NON-CASH PAYMENT – if the payment is made non-cash by another means of payment that is considered allowed in the Republic of Serbia, in accordance with the law.

Notice for taxpayers of annual personal income tax

A new calculator of the Annual Personal Income Tax has been set up on our application in accordance with the new regulations.

The deadline for submitting the Tax Return for determining the annual personal income tax – form PPDG-2R, for 2021, expires on May 16, 2022. years.

More detailed information on the annual personal income tax and how to fill in the tax return PPDG-2R can be found in the Explanation of the Ministry of Finance regarding the annual personal income tax for 2021 and the Tax Informant – Annual personal income tax

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