Social security contributions for flat-rate entrepreneurs in 2026
An overview of the mandatory contributions for pension, health and unemployment insurance in 2026 — amounts, deadlines and how they are paid.
Social security contributions for flat-rate entrepreneurs in 2026
In addition to income tax, paušalni preduzetnici (flat-rate entrepreneurs) are required to pay social security contributions.
Types of contributions
| Contribution type | Rate | Purpose |
|---|---|---|
| PIO contribution | 24% | Pension and disability insurance |
| Health contribution | 10,3% | Health insurance |
| Unemployment contribution | 0,75% | Insurance in case of unemployment |
Calculation base
The base for calculating contributions is the tax base determined by a decision of the Poreska uprava (Tax Administration). The minimum monthly base for 2026 is 35% of the average monthly salary in the Republic of Serbia.
How are they paid?
Contributions are paid together with the tax, monthly by the 15th of the month for the previous month. Payment accounts:
- PIO contribution: 840-721131843-57
- Health contribution: 840-735031843-43
- Unemployment contribution: 840-745031843-73
Right to healthcare
By paying the health contribution regularly, the entrepreneur and their family members are entitled to healthcare within the RFZO (national health insurance fund).
An entrepreneur who also has an employment contract
If you are employed in addition to running your business, you are entitled to a reduction of contributions. Consult your accountant about the optimal model.