During November and December, amendments of the laws will be made:

  • Law on Value Added Tax;
  • Law on Corporate Income Tax;
  • Law on Personal Income Tax;
  • Law on Mandatory Social Insurance;
  • Law on Property Taxes;
  • Law on Tax Procedure and Tax Administration.

The drafts of the mentioned laws are published on the website of the Ministry of Finance, while their adoption is expected during December this year, with the application from January 1, 2021.

The adoption of several rulebooks are also expected.

New laws are expected to be passed and will be implemented from. January 2022, as follows:

  • Law on Fiscalization i
  • Law on Electronic Invoices

Establishing an employment with the "Qualified new employee"

An employer who establishes an employment with a person who can be considered a qualified new employee is released from the obligation to pay the calculated and suspended tax from the salary of the newly employed person as well as contribution for pension and invalidity, for the salary paid as of December 31, 2022.

An employer is a legal or natural person who at any time in the period from 1 January 2020 to 31 December 2022 concludes an employment contract with a qualified new employee in accordance with the law governing employment and who is registered a qualified new employee for compulsory social insurance in the Central Register of Compulsory Social Insurance.

A qualified newly employed person is a person who in the period from 1 January 2019 to 31 December 2019 did not have the status of an insured employee, ie an insured person of independent activities who is the founder or a member of a company who is employed in a company whose founder or member, which is the status of the employee's insured, ie self-employed insured who is the founder or member of the company who is employed in the company whose founder or member acquired in the period from January 1, 2020 to April 30, 2020 by establishing an employment relationship (i.e. on July 5, 2020, in accordance with the Decree on postponing the deadline for acquiring the status of a qualified newly employed person).

A qualified new employee is also considered a person who in the period from January 1, 2019 to April 30, 2020 did not have the status of insured employee, insured entrepreneur, or insured of independent activities who is the founder or member of a company who is employed in to a company whose founder or member, which is the status of an employee's insured, ie the status of self-employed insured who is a founder or a member of a company who is employed in a company whose founder or member he acquired in the period from May 1, 2020 until December 31, 2020 by establishing an employment relationship.

Decision on Amendments to the Decision on the Unified Code of Codes for Entering and Encrypting Data in Records in the Field of Work - ("Official Gazette of the Republic of Serbia", No. 101/2020)

Pursuant to the provision of Article 123, item 3 of the Constitution of the Republic of Serbia and Article 43, paragraph 1 of the Law on Government, in connection with Article 44, paragraph 2 of the Law on Records in the Area, the Government adopted a Decision amending the Decision on the Unified Code for entering and encrypting data in records in the field of work ("Official Gazette of RS", No. 101/2020)  amending the Decision on the Unified Code of Codes for entering and encrypting data in records in the field paper ("Official Gazette of RS", No. 56/2018).

Amendments to the Decision entered into force on 25 July 2020, and are applied after the expiration of 30 days from the date of entry into force, ie from 25 August 2020.

  1. Code list of levels and type of qualification

A novelty in relation to the previous codebook are the codes of the types of qualifications, which through five codes additionally describe the level of qualifications, as follows:

  • 0 - no qualification,
  • 1 - general,
  • 2 - professional,
  • 3 - academic,
  • 4 - vocational.

The Codebook of levels and types of qualifications is divided into a total of 15 codes.

  1. Occupational codebook

The codebook is still divided into 10 individual groups of occupations, with the changes of the Decision introducing new occupation codes, and the existing ones have undergone some changes - primarily grammatical, but also terminological.

Important:

Regardless of the fact that the mentioned changes to the Decision entered into force on 25 August 2020, the obligation of employers to update the data in the single database "CROSO" until 31 December 2020, according to the provisions of Article 47 of the Law on the Central Register of Compulsory Social Insurance (" Official Gazette of RS ", No. 95/2018 and 91/2019), data related to:

- field 16 "occupation according to the workplace", ie occupation, according to the classification of occupations, which is required for employment in certain jobs, ie workplace in accordance with the new Code of Occupations, which is an integral part of the Decision;

- field 17 "level of education according to the job", ie the type and level of qualification which are the conditions for employment in certain jobs, ie the job in accordance with the new Code of Qualifications, which is an integral part of the Decision;

- field 10 "type and level of qualification that the person has", ie type and level of qualification, ie education that the person has, and in this part the Decision on the unified code of codes for entering and encrypting data in records in the field of work ("Official Gazette of the FRY", No. 9/98 and 25/2000, "Official Gazette of Serbia and Montenegro", No. 1/2003 - Constitutional Charter, "Official Gazette of the RS", No. 15/2010 - other rulebook and 56/2018 - other decision), considering that the Code of Occupations and Education from this decision is used to fill in this field, for which temporary use is envisaged - until the system is determined according to which individual qualifications are classified and coded in NOKS, therefore, the Code of Occupations and Education will continue to be used.

Employers who do not update the data by the specified date are subject to misdemeanor liability and fines:

  • from RSD 300,000 to 1,500,000 for the misdemeanor of the single applicant - an employer with the status of a legal entity,
  • from RSD 10,000 to 500,000 will be fined for a misdemeanor by the applicant - entrepreneur, and a fine
  • from RSD 5,000 to 150,000 will be fined for a misdemeanor by the single applicant - the employer, a natural person, all in accordance with the provision of Article 44 of the Law.