Paušal in Serbia
Hiring an employee as a paušal business
Registering an employee with CROSO before they start, the PPP-PD return before each salary, and why an accountant is worth it here.
In short
Register the employee with the Central Register of Compulsory Social Insurance (CROSO) before they start and give them a copy within 3 days. A PPP-PD tax return is filed before each salary payment.
When: Before someone starts work
What to do
Payroll is complex; with employees, hiring an accountant is advisable.
Official sources
Other obligations
APR changes: address, activity, pausing and closing the businessHow much tax and contributions a paušal entrepreneur pays each month (2026)The annual paušal tax decision: where to find it and what to doDoes a paušal entrepreneur pay annual income tax?Environmental fee and local fees for paušal businessesAll obligations
Tax Administration contact centre: 0700 700 007 or 011 6969 069
This is a plain-language overview, not legal or tax advice. Rules change; when unsure, check the official pages or call the Tax Administration.
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