Electronic sick leave (e-sick leave)

Aug 27, 2025 | News and obligations, Salary calculation and HR administration

Electronic sick leave (e-sick leave) - a new practice in Serbia

Serbia introduces electronic sick leave (e-sick leave) – digital data exchange system between RFZO, employers and employees. Instead of paper documentation, sick leave data is now managed through a centralized information system, which significantly speeds up the process of applying for and approving sick leave.

How does e-sickness work?

👨‍⚕️ the doctor enters data directly into the electronic system,
🏢 the employer automatically receives information about opening or extending sick leave,
📄 there is no more need for physical forms and submitting paper certificates.

Employers' obligations

📌 providing technical conditions for receiving and processing e-sick leave,
📌 keeping electronic records in accordance with the law,
📌 harmonization of internal regulations and HR procedures with the new way of records.

👉 Advantages of e-sick leave

Less administration, faster processing of sick leave and reducing the risk of errors in records. Employees no longer have to submit papers, and employers receive up-to-date and accurate data directly from the system.

VRB Tim offers clients practical solutions for integration of e-sick leave into their HR and payroll systems. In this way, full compliance with the law, effective cost control and transparent human resources management are ensured.

For support in the application of e-sick leave and harmonization of internal processes, contact the VRB Team.

Minimum wage from October 2025 - impact on employers and employees

Aug 27, 2025 | News and obligations

Minimum wage from October 2025 - what it means for employers and employees

The Government of the Republic of Serbia made a decision to increase the minimum wage, which will from October 1, 2025. amount to 337 dinars net per working hour. This is a significant jump from the previous 308 dinars and represents the continuation of the trend of adjusting wages to the rising cost of living and inflation.

What exactly does the new minimum labor price bring?

Higher costs for employers - an increase in net hourly wages automatically raises total labor costs, especially in industries with a large number of minimum wage employees.
Increase in wages for employees - an increase in hourly wages means higher monthly incomes for workers, especially in the trade, catering and manufacturing sectors.
Necessary changes in calculations - payroll software, calculators and internal HR policies must be adapted to the new rules.

How much will the monthly minimum wage be?

The amount of the monthly minimum wage depends on number of working hours per monthFor example:

For a month with 168 working hours (21 working days × 8 hours), the minimum wage will be 56,616 RSD net.
For a month with 176 working hours - 59,312 RSD net.

Example of calculation for 176 working hours (minimum salary)

Type	Amount in RSD	Amount in EUR (exchange rate 117)
Net profit	59.312	507
Gross I	81.875	700
Gross II (total employer cost)	95.000	812

Note: the amounts are approximate and may vary depending on the number of working hours, tax credits and contributions. The calculation is based on average contribution rates and an exchange rate of 117 RSD for 1 EUR.

Impact on business

The increase in the minimum wage brings challenges for budget planning and liquidity. Businesses with a large number of employees on the minimum wage will have to revise their calculations and costs. At the same time, salary growth can have a positive effect on spending and employee motivation, but it is necessary to adjust business plans in a timely manner.

How can the VRB Team help you?

Preparing simulations of the impact of the minimum wage increase on your business.
Updating salary calculator and HR documentation.
Providing tax and financial advice to optimize operating costs.
Practical solutions for cash-flow planning in the coming months.

Learn more about our services in the area earnings and human resources (HR) you can read on our website.

Also, online calculators for calculating wages and labor costs are available to all our clients through our portal client.

👉 Our advice: don't wait for the last minute. Calculate now what the total expenses per employee will be from October and plan your finances in time.

Contact us for simulation and advice

UBO - Beneficial owners: Obligation to update data

Aug 22, 2025 | News and obligations, UBO beneficial owner

📢 News UBO - Beneficial owners: Obligation to update data on beneficial owners From October 1, 2025, new obligations from the Law on the Central Register of Beneficial Owners ("Official Gazette of RS", no. 19/2025, 51/2025 and 60/2025 - correction) will come into force. All companies registered in Serbia are required to check, update and document information about their beneficial owners, and the deadline for submission is November 30, 2025. We recommend that you prepare the complete documentation no later than October 15, so that you have enough time for organization. Mandatory documentation includes: 📌 Graphic representation of the ownership structure - the entire ownership chain up to the natural person (real owner); 📌 Current registration statements (not older than 6 months); 📌 Copy of passport or identity card of the real owner; 📌 Founding act or ownership agreement (if it is not clearly visible from the extract); 📌 Exceptionally - Statement of ownership structure, as a last resort. ⚠️ Important: if the competent authority requests documentation, it must be submitted within 3 working days. Non-compliance can lead to fines from RSD 500,000 to RSD 3,000,000, the publication of the company on the list of non-compliant entities, and even criminal liability. Any change in the ownership structure must be reported within 30 days, and documentation must be kept for at least 10 years, in accordance with the Law on Archives. 👉 Our recommendation Do not wait for the last minute. Prepare documentation in advance and ensure timely compliance with the law. If you need help with data preparation or registration, contact the VRB Team and ensure safe and timely compliance.

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