In accordance with the Law on Contributions for Mandatory Social Insurance, the Ministry of Finance of the Republic of Serbia has published the amounts of the highest and lowest base of contributions for mandatory social insurance that shall be applied from January 1 until December 31, 2023.

Accordingly, the lowest monthly base on which contributions for mandatory social insurance are calculated and paid amounts to 35,025 dinars.

On the other hand, the highest monthly base for calculation and payment of contributions for mandatory social insurance amounts to 500,360 dinars.

The highest annual base of contributions for mandatory social insurance for 2023 is 6,004,320 dinars.

The above-mentioned amounts were published in the Official Gazette of RS no. 143/2022 of December 29, 2022.

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