On 7th December 2018 the Parliament of the Republic of Serbia adopted the amendments to the Personal Income Tax Law and the Law on compulsory social insurance contributions, which came into force on 16th December 2018.
The most important changes refer to the reduction of the rate for calculation of contributions for insurance in the case of unemployment to 0.75%, meaning that from now said contribution will only be paid from the base, but not on the base as well. In addition, the amendments regulate in detailed manner the tax treatment for the earnings of employees in the form of securities, the conditions for exemption from tax on salary for received securities, and the manner of determining their acquisition price for the purpose of determining the capital gain. More information can be found HERE.