The Official Gazette of the RS, No. 60/20 of 24 April 2020, published a Decree on postponing the deadline for acquiring the status of a qualified newly employed person. The Decree came into force on the day of its publication.

This Decree regulates the posponing in the deadline for acquiring the status of a qualified newly employed person prescribed by Article 21ž paragraph 3 of the Law on Personal Income Tax and Article 45đ paragraph 3 of the Law on Compulsory Social Security Contributions, due to the circumstances caused by the emergency caused by the COVID-19 disease caused by the SARS-CoV-2 virus.

Deadline for acquiring the status of a qualified newly employed person from Article 21ž paragraph 3 of the Personal Income Tax Law and Article 45đ paragraph 3 of the Law on Compulsory Social Security Contributions, for a person who did not have the status of an employee of the employee in the period from January 1, 2019 to December 31, 2019, i.e.. a self-employed insured person who is a founder or a member of a company, who is employed by a company of which he is a founder or a member, is postponed for a period of 60 days from the date of termination of the state of emergency.