Working in Serbia as a French National: Permits, Pay, Contributions and Economy

Since 2024, Serbia has handled temporary residence and the work authorisation in a single procedure: the single permit. The Serbian Ministry of the Interior specifies that applications are filed “exclusively electronically” on the portal welcometoserbia.gov.rs, that an employer with an eGovernment account can file on the employee’s behalf, and that a labour market test identification number is required for applications based on employment. The single permit covers employment contracts, self-employment, posted or seconded workers, intra-group transfers, independent professions and vocational training.

The documents requested for temporary residence are a passport valid for at least three months beyond the period applied for, two 35 x 45 mm photos, proof of housing (rental contract or statement from the landlord) and the documents specific to the ground. An employment contract or a salary certificate serves as proof of means of subsistence; a European health insurance card, an insurance policy, proof of funds or a Serbian health insurance card meet the health cover requirement. Extensions are filed at least three months before the permit expires. The amounts of administrative fees can be read in the online form. Labour law and the exact arrangements applicable to citizens of the European Union should be confirmed with the Ministry of the Interior and the National Employment Service before a contract is signed. The residence formalities are detailed in the guide living in Serbia.

The Serbian minimum wage is set as a net hourly price by a government decision; the amount currently in force can be read in the Official Gazette (Službeni glasnik) and on the government portal, as it is reviewed regularly. The Ministry of the Interior refers to it for proof of means of subsistence: bank funds at least equal to the Serbian minimum wage for the year.

For pay levels, two official benchmarks coexist. CLEISS cites an average gross monthly salary of around 130,000 dinars, on which contribution ceilings and floors are based. The Statistical Office of the Republic of Serbia shows an average net salary of around 120,000 dinars. An executive recruited on a local contract compares these averages with their profile and their sector, and often negotiates a package that includes housing, supplementary health insurance and schooling.

CLEISS lists for an employee: sickness, maternity and work accidents at 5.15% on the employee side and 5.15% on the employer side; old age, disability and survivors at 14% on the employee side and 10% on the employer side; unemployment at 0.75% on the employee side. The total reaches 19.9% on the employee side and 15.15% on the employer side. The contribution base used for sickness is capped at five times the average gross monthly salary; pension contributions are calculated on thirteen bases between 35% and 500% of the average salary (amounts in dinars revised each year). The employer pays an additional contribution for arduous or dangerous work.

The associated rights are described by CLEISS: sickness daily allowances represent 65% of the declared salary, with a floor at the national minimum wage, after 3 months of continuous contribution or 6 discontinuous months over the last 18 months; the employer pays the first 30 days and the fund takes over for up to 6 months. Maternity comes with free care during pregnancy, childbirth and the following year, prenatal leave of 28 to 45 days, postnatal leave of at least 3 months, then parental leave of 9 months paid at 100%. Work accidents and occupational diseases are covered with no minimum period of affiliation.

France and Serbia apply the tax treaty signed in Paris on 28 March 1974 with the Socialist Federal Republic of Yugoslavia, which entered into force on 1 August 1975 and has been maintained in bilateral relations by the agreement of 26 March 2003 on succession to treaties (BOFiP, the French tax authority’s official doctrine, published on 12/09/2012). It determines which State taxes each category of income; for dividends, it provides for a withholding tax of 5% where the recipient company directly holds at least 25% of the capital and of 15% in other cases.

The Serbian income tax scale on wages and its allowances are managed by the Tax Administration (PURS): the rates and thresholds in force do not appear on the pages consulted, and it is preferable to ask the employer or a tax adviser before signing the contract. The French tax residence criteria (home, main place of stay, activity, centre of economic interests) can be checked on impots.gouv.fr: leaving for Serbia does not automatically end French tax residence. Non-residents no longer pay the CSG or the CRDS on their pensions, as CLEISS points out.

CLEISS states that the Serbian self-employed person pays both the employee share and the employer share: 10.30% for sickness, maternity and accidents, 24% for old age, disability and survivors, 0.75% for unemployment, or 35.05% in total, with a minimum base of 35% of the previous year’s average gross monthly salary. The self-employed receive no allowance during the first 30 days of sick leave. To settle, the “employment” ground of the single permit covers self-employment, while the Ministry of the Interior also mentions special categories: start-up, investor and talent.

Remote work for a foreign company has no dedicated ground for residence in the Ministry of the Interior’s list: the “independent stay” and the special categories are the routes to examine with the authorities. Workers concerned will also find pointers in the guide digital nomad insurance.

According to CLEISS, an employee of a company established in France or a self-employed worker can remain subject to the French scheme thanks to the France-Serbia agreement of 6 November 2014 and the administrative arrangement of 15 March 2018. The posted worker keeps their French health insurance with no additional Serbian contribution, presents the certificate of coverage SE 21-01/SRB-FR 101 and the certificate SE 21-09/SRB-FR 128, and can either register with the Serbian fund or ask their French fund to reimburse the invoices paid, using form S 3125c. Daily sickness allowances continue to be paid by the French fund, with a sick-leave notice to be sent within 48 hours. CLEISS does not state the maximum length of posting on its page; it should be confirmed with the body before departure. See the guide posted worker or expatriate.

France Diplomatie describes a services economy (nearly 70% of GDP), with industry at 25% and agriculture at 6%. The currency is the Serbian dinar. Bilateral France-Serbia trade exceeds €1 billion, roughly three times its level before the EU-Serbia interim trade agreement came into force; France ranks 14th among the country’s suppliers and customers. The stock of French direct investment is close to €1.3 billion, with 120 French companies established in the country. The presidential visit of August 2024 opened cooperation in agriculture, tourism, innovation and artificial intelligence, strategic materials and minerals.

The Statistical Office publishes GDP in value and in volume. For a job search, the embassy’s Economic Service and the Franco-Serbian Chamber of Commerce (Svetogorska 7L, Belgrade) put people in touch with French companies. Expats preparing their health cover can consult the guide expat health insurance and the page healthcare reimbursement in Serbia.