Harmonized dinar non-taxable amounts from the Personal Income Tax Law for payments from February 1, 2023 to January 31, 2024 ("Official Gazette of the RS", No. 6 of January 27, 2023):
OVERVIEW OF ADJUSTED NON-TAXABLE AMOUNTS
No. | DESCRIPTION |
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I | Non-taxable amounts from Article 9 paragraph 1 PIT Law | |||||||||
1. | Assistance that, in the event of the death of an employee or a retired employee, the employer pays to a member of his family - point 9) | 76.281 | 87.799 | |||||||
2. | Student scholarships and loans - item 12) | 33.143 | 38.458 | |||||||
3. | Meal fee - food fee paid to amateur athletes by amateur sports clubs, in accordance with the law regulating sports - point 13) | 10.898 | 12.544 | |||||||
4. | Remuneration for the work of members of election commissions, polling and voting committees and for work on the population census - item 29) | 5.851 | 6.735 | |||||||
5. | Financial assistance to natural persons who are not employed by the provider - item 30) | 14.480 | 16.666 | |||||||
6. | Reimbursement of living expenses for natural persons participating in the programs of the European Union and other international organizations - item 31) | 111.380 | 128.198 | |||||||
II | Non-taxable amounts from Article 18, paragraph 1, PIT Law | |||||||||
1. | Reimbursement of documented transportation costs for arrival and departure from work - point 1) | 4.359 | 5.017 | |||||||
2. | Per diem for official travel in the country - item 2) | 2.617 | 3.012 | |||||||
3. | Transportation allowance on an official trip by own car - item 5) | 7.630 | 8.782 | |||||||
4. | Solidarity assistance in case of illness, health rehabilitation or disability of an employee or a member of his family - item 7) | 43.591 | 50.173 | |||||||
5. | Gift to children of employees, aged up to 15, on the occasion of New Year and Christmas - item 8) | 10.898 | 12.544 | |||||||
6. | Jubilee award to employees, in accordance with the law governing work - point 9) | 21.794 | 25.085 | |||||||
7. | Assistance in the event of the death of an employee's family member - item 9a) | 76.281 | 87.799 | |||||||
III | Non-taxable amount from Article 21a paragraph 2 of the PIT Law and Article 13 paragraph 3 of the Law on Contributions for Mandatory Social Insurance | |||||||||
1. | Premium for voluntary health insurance and pension contribution to the voluntary pension fund | 6.541 | 7.529 | |||||||
IV | Non-taxable amount from Article 83, paragraph 4, item 1) PIT Law | |||||||||
1. | Individually realized winnings from games of chance | 111.380 | 128.198 | |||||||
V | Non-taxable amount from Article 85, paragraph 1, item 11) PIT Law | |||||||||
1. | Awards and other similar benefits to natural persons who are not employed by the payer | 14.480 | 16.666 |