The Government of the Republic of Serbia has adopted the Decision on the Minimum Wage Level for the Period
January–December 2027, published in the “Official Gazette of the RS”, No. 75/2026.
By the Government’s decision, it has been determined that the minimum wage, net of taxes and compulsory
social security contributions, for the period January–December 2027 amounts to RSD 405.00 (“net”) per working
hour.
Overview of monthly net minimum wage amounts for a full-time employee
| Month | Number of potential working days in the month | Number of potential working hours in the month | Minimum net wage per hour | Monthly net minimum wage |
|---|---|---|---|---|
| January 2027. godine | 21 | 168 | 405,00 | 68.040,00 |
| February 2027. godine | 20 | 160 | 405,00 | 64.800,00 |
| Marth 2027. godine | 23 | 184 | 405,00 | 74.520,00 |
| April 2027. godine | 22 | 176 | 405,00 | 71.280,00 |
| May 2027. godine | 21 | 168 | 405,00 | 68.040,00 |
| Jun 2027. godine | 22 | 176 | 405,00 | 71.280,00 |
| July 2027. godine | 22 | 176 | 405,00 | 71.280,00 |
| August 2027. godine | 22 | 176 | 405,00 | 71.280,00 |
| September 2027. godine | 22 | 176 | 405,00 | 71.280,00 |
| Oktober 2027. godine | 21 | 168 | 405,00 | 68.040,00 |
| November 2027. godine | 22 | 176 | 405,00 | 71.280,00 |
| December 2027. godine | 23 | 184 | 405,00 | 74.520,00 |
It has been announced that as of January 1, 2027, the non-taxable salary threshold will increase from RSD 34,221.00 to RSD 37,369.00.
IB Interbilanz Consulting doo
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