LOWEST AND HIGHEST BASIS FOR CALCULATION AND PAYMENT OF CONTRIBUTIONS
The lowest and highest contribution bases are determined once a year on the basis of the average monthly salary paid in the period from October of the previous year to September of the current year.
The amounts of the lowest and highest contribution bases for 2022 are calculated on the basis of the published data on the average salary in Serbia paid for the period October 2020 to September 2021, which amounted to 88,228 RSD. (“Official Gazette of RS”, No. 112/2021 of 26 November 2020).
The amounts of the lowest and highest contribution bases for 2022 were published in the “Official Gazette of RS”, number 127/2021 from 24 October 2021.
The lowest monthly base for paying contributions for compulsory social insurance for 2022 is 30,880 RSD. The lowest monthly contribution base, in accordance with Article 37 of the Law on Contributions for Compulsory Social Insurance, is the amount of 35% of the average monthly salary in the Republic paid, ie realized in the previous 12 months starting from October of current year.
The highest monthly base for paying contributions for compulsory social insurance for 2022 is 441,140 RSD. The highest monthly contribution base, in accordance with Article 42 of the Law on Compulsory Social Insurance Contributions, is five times the amount of average monthly salary in the Republic paid, ie realized in the previous 12 months starting from October of current year.
The highest annual contribution base for compulsory social insurance for 2022 is 5,293,680 RSD. According to Article 43, paragraph 1 of the Law on Contributions for Compulsory Social Insurance, the highest annual contribution base is the sum of the 12 monthly highest bases.
The period of application of the new contribution bases is from 1.1.2022. until 31.12.2022.
