Amounts of the highest and lowest bases for calculating contributions for mandatory social insurance that will be applied in 2024

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The amounts of the highest and lowest bases for the calculation of contributions for mandatory social insurance, which will be applied in 2024, have been published. In the Official Gazette of the Republic of Serbia no. 115/2023 of December 22, 2023, the following were published:

  • The amount of the highest monthly contribution base for the year 2024;
  • The amount of the lowest monthly contribution base for 2024;
  • The amount of the highest annual contribution base for 2024;
  • The amount of the lowest monthly contribution base for insured persons from Art. 25, 26 and 27 ZDOSO for 2024.

The new bases for calculating contributions will be valid from January 1, 2024 to December 31, 2024.
The new base amounts for the calculation of contributions will be applied to all salary payments, salary differences or contracted compensation for temporary and occasional jobs that are performed from January 1, 2024, regardless of the month in which the payment is made.

  1. The amount of the maximum monthly contribution base for mandatory social insurance for the year 2024
    The highest monthly base on which contributions for mandatory social insurance are calculated and paid amounts to 573,470.00 dinars.
  2. The amount of the lowest monthly contribution base for mandatory social insurance for the year 2024
    The lowest monthly basis on which contributions for mandatory social insurance are calculated and paid is 40,143.00 dinars.
  3. The amount of the maximum annual contribution base for mandatory social insurance for the year 2024
    The highest annual contribution base for mandatory social insurance for 2024 is RSD 6,881,640.00.
  4. The amount of the lowest monthly contribution base for compulsory social insurance for insured persons from Articles 25, 26 and 27 of the Law on Contributions for Compulsory Social Insurance for the year 2024
    The lowest monthly base on which contributions are calculated and paid for mandatory social insurance for self-employed artists, priests, religious officials and farmers for the year 2024 is 40,143.00 dinars.