Bands × HORO — rs-contributions
| Band | Step | Description | % |
|---|---|---|---|
| UNEMPLOYMENT · unemployment | base | unemployment insurance — 0.75% | 0.007 |
| ZDRAVSTVO_E · health (employee) | share | health insurance — 5.15% employee | 0.051 |
| ZDRAVSTVO_F · health (combined) | weave | health combined: 5.15% emp + 5.15% empl = 10.3% | 0.103 |
| PIO_E · PIO pension (employee) | crest | the peak — 14% employee pension contribution | 0.14 |
| INCOME_TAX · personal income tax | descent | flat tax — 10% (with non-taxable threshold) | 0.1 |
| PIO_F · PIO pension (combined) | round | pension combined: 14% emp + 10% empl = 24% | 0.24 |
| TOTAL · total burden | unity | pension 24% + health 10.3% + unempl 1.5% + tax 10% (approx.); ring closes | 0.378 |
Sources (3)
- Serbian Tax Administration (PURS)(2024-01-01)
- PIO — Pension and Disability Insurance Fund of Serbia(2024-01-01)
- RFZO — Republic Health Insurance Fund of Serbia(2024-01-01)