Employer of Record is a grey area in Serbia. No law mentions EOR. The one statute on employing people for another company, the Law on Agency Employment (86/2019), licenses temporary-work agencies and defines their clients as entities registered in Serbia, so a foreign client without a Serbian entity falls outside the definition (minrzs.gov.rs, checked 2026-10-07). Nothing bans the arrangement, and we found no ministry, court or law-firm text on whether the licence rules reach an EOR.
Cost has two layers. Employer contributions are 15.15% of gross (pension 10%, health 5.15%) on a base capped at RSD 732,820 a month: RSD 787,800 on a RSD 5,200,000 salary (paragraf.rs, checked 2026-10-07). The EOR fee comes on top: list prices in our table run from $99 to $699 per month.
Eight of the 17 providers have a Serbian company on record owned by a company with the brand’s name; none of the eight is found by name or company number in the Ministry of Labour’s register of licensed agencies. That is a limit of a name search, not a finding of non-compliance.
An Employer of Record suits a hire you direct, who works like staff, when you accept an unsettled legal position and have no Serbian entity. A foreign national also needs a single permit. An independent specialist can work as a contractor; see also paying contractors in Serbia.
Employing someone in Serbia: key facts
Serbia sets one national minimum wage and one employer contribution of 15.15% of gross, with a ceiling on the base. Everything below is statutory unless marked as a law-firm or press source.
Minimum wage
One national rate, set per working hour and stated net, that is, without tax and social contributions. The 2026 rate is RSD 371 net per hour (paragraf.rs, checked 2026-10-07).
Monthly net equivalent in 2026 depends on hours in the month: RSD 59,360 at 160 hours, RSD 64,554 at 174 (the standard month in the Government announcement) and RSD 65,296 at 176. The 160 and 176 figures are our arithmetic. We did not compute a gross equivalent.
A worker on the minimum also keeps the statutory add-ons set by the employer’s general act, such as seniority, meal and holiday allowances (ipc.rs, checked 2026-10-07).
We did not open the Official Gazette text of the 2026 decision (78/2025); the number and the absence of mid-year changes come from the Paragraf knowledge base and Eurofast. The 2021 and 2022 rates in the chart are from an accounting firm’s blog.
National minimum wage, net RSD per working hour, in force on 31 December each year. RSD 308.00 applied from 2025-01-01 to 2025-09-30, and RSD 405.00 is adopted for 2027-01-01. Source: ipc.rs, paragraf.rs, capernaum.rs, checked 2026-10-07.
Employer contributions
The employer pays pension and health contributions only. The employee’s contributions are withheld from gross and are not employer cost (Eurofast, checked 2026-10-07).
Total employer on-cost: 15.15% of gross up to RSD 732,820 a month, then a flat RSD 111,022.23 a month above it. The annual maximum base is RSD 8,793,840.
The minimum base is 35% of the average wage (RSD 146,564) and the maximum is 5 times it. The 2026 maximum comes from a law-firm bulletin citing 112/2025, which we did not open (prlegal.rs, checked 2026-10-07).
Rates did not change in 2021-2026, so there is no history chart; only the base limits move each year (2026 maximum RSD 732,820, up from RSD 656,425 in 2025).
Not in the 15.15%: employer-paid sick pay for the first 30 days of absence, meal and transport reimbursements, seniority pay, and the disability quota for employers with 20 or more employees. The new-hire contribution refund (Art. 45) needs a hire registered as unemployed for at least 6 months and a net rise in headcount, so we do not apply it.
Working hours and overtime
Full-time is 40 hours a week; a general act may set it shorter, but not below 36 (Zakon o radu Art. 51) (paragraf.rs, checked 2026-10-07).
Overtime only on the employer’s request for force majeure, a sudden rise in workload or unplanned deadline work (Art. 53): at most 8 hours a week, and at most 12 hours a day in total.
Pay uplift: overtime at least 26% of base, night work at least 26% if not already in base pay, work on a non-working public holiday at least 110% (Art. 108). Seniority pay is at least 0.4% of base for each full year with the employer.
Annual leave and public holidays
Annual leave: at least 20 working days a year, counted on a five-day week; the general act or contract can add days. Public holidays that are non-working days, paid absence and sick leave are not counted. Pro rata 1/12 per month in the first year (Art. 69-72) (paragraf.rs, checked 2026-10-07).
Non-working state holidays: New Year (1-2 Jan), Orthodox Christmas (7 Jan), Statehood Day (15-16 Feb), Orthodox Easter from Good Friday to Easter Monday, Labour Day (1-2 May) and Armistice Day (11 Nov). A holiday on a Sunday moves to the next working day. Employees of other faiths may take their own holidays off (minrzs.gov.rs, checked 2026-10-07).
The ministry page we read is a 2024-era notice, and we did not look up the Easter dates for 2026 or 2027.
Probation
Up to 6 months (Art. 36). During probation either side may end the contract with at least 5 working days’ notice, and the employer must give reasons (paragraf.rs, checked 2026-10-07).
An employee who did not show adequate skills loses the job on the day probation ends.
Notice and severance
The employer may dismiss only for a justified reason: capability or conduct (Art. 179(1)-(3)), or the employer’s needs, such as technological, economic or organisational change (Art. 179(5)) (paragraf.rs, checked 2026-10-07).
Dismissal for poor results or lack of skills: notice of at least 8 and at most 30 days by length of service (Art. 189), after a written warning and at least 8 days for the employee to respond (Eurofast, checked 2026-10-07). We did not confirm the notice period for the employer’s-needs ground.
Employee resignation notice: at least 15 days, up to 30 by contract (Art. 178). No dismissal for pregnancy, maternity leave or sick leave (Art. 183).
Severance for dismissal on the employer’s needs: paid before the dismissal, at least 1/3 of monthly pay for each completed year with that employer, on the average of the last three months (Art. 158-159). Retirement severance: at least two average wages in Serbia (Art. 119). We did not check a statutory cap.
13th salary and bonuses
Not mandatory. We found no statutory 13th or 14th salary in Art. 108-120. A leave allowance (regres) and jubilee awards depend on the general act and contract, and many employers pay a bonus by contract (paragraf.rs, checked 2026-10-07).
Mandatory benefits
Pension, health and unemployment cover run through contributions.
Expense reimbursement under the general act and contract (Art. 118): commuting at public transport price, meals during work with the amount stated in money, and the leave allowance. The amounts are not fixed by statute.
Sick pay: the employer pays 65% of the previous 12 months’ average pay for the first 30 days (100% for a work injury or occupational illness); the Health Insurance Fund pays after that and the employer may claim a refund. Maternity benefits come from the Pension Fund (Eurofast, checked 2026-10-07).
Work permits
A foreigner needs a single permit (jedinstvena dozvola), a combined temporary residence and work permit, in force since February 2024, valid for up to 3 years and applied for on the Foreigners’ portal. Exceptions include stays under 90 days in six months, company owners and corporate-body members, and posted workers (Stojkovic Attorneys, checked 2026-10-07).
An employment permit needs a labour-market test by the National Employment Service: the employer must not have laid off staff in that job in the last 90 days.
The employer in the law is a company or person registered in Serbia, or a registered branch or representative office of a foreign employer (Art. 2(5), as replaced by 62/2023) (neobilten.com, checked 2026-10-07). A foreign client with no entity or branch is not an employer in this sense, so the applicant would be the Serbian-registered EOR (our reading).
The amended law also defines “temporary employment”, including assigning a foreigner to work at a user employer (Art. 2 point 2a). We found no rule on whether a licensed agency may be the applicant; that is not confirmed. EU citizens have no exemption written in the text we read, and we did not check.
Currency and payroll
RSD. Pay is due on dates set by the general act and contract, at least once a month and by the end of the month for the previous month, in money only, with a pay calculation at each payment (Art. 110, 121) (paragraf.rs, checked 2026-10-07). The salary is stated in the contract as a gross amount. National Bank of Serbia middle rate on 2026-10-07: 1 USD = 104.5121 RSD (kurs.resenje.org, checked 2026-10-07).
Is Employer of Record legal in Serbia?
Grey area. Serbia has no EOR-specific rule. The only statute on a company that employs a worker for another company is the Law on Agency Employment (Zakon o agencijskom zapošljavanju, 86/2019, applied from 2020-03-01). Only a licensed temporary-work agency may employ workers in order to assign them to a user employer “on the territory of the Republic of Serbia”, and the user employer is defined as a person registered in Serbia, including a branch or representative office of a foreign company (minrzs.gov.rs, checked 2026-10-07).
A foreign client with no Serbian entity or branch is therefore outside the definition of a user. The text has no ban on this either, and the Act does not address an agency employee who works for a foreign company with no Serbian registration. We found no ministry opinion, court decision or law-firm text citing the Act on the point. The licence regime is real and enforced with fines; whether it reaches an EOR for a client without a Serbian presence is not settled by any source we found. See also the Employer of Record glossary entry.
The rules, which apply only if the client counts as a user:
Licence. A company or entrepreneur registered in Serbia may assign employees only with a permit from the ministry responsible for labour (Art. 3). The legal representative needs a degree of at least 240 ECTS or a four-year degree and the professional exam for temporary-work agencies. The Act sets no minimum capital or bank guarantee.
Registration and register. Within 8 days of the permit the company registers activity code 78.20 or 78.30 and a business name containing “Agencija za privremeno zapošljavanje”. The permit lasts five years and can be renewed, and the ministry keeps a register of agencies (Art. 3, 6).
Cap on assigned staff. Fixed-term assigned employees may not exceed 10% of the user’s employees. A user with under 50 employees may take 1 at 2-9 staff, 2 at 10-19, 3 at 20-29, 4 at 30-39 and 5 at 40-49. Employees on an indefinite contract with the agency do not count (Art. 14).
Duration. A fixed-term employee who has worked for the same user for more than 24 months in total on fixed-term contracts cannot be assigned again, unless the Labour Law allows longer. The limits do not apply to agency employees on indefinite contracts (Art. 16).
Equal treatment. The assigned employee gets the same working conditions as a comparable employee of the user, including pay elements, leave and overtime. The user gives the agency the comparable-staff data and answers for its accuracy (Art. 18, 26).
Banned assignments. Replacing strikers, jobs where the user has declared redundancies, assignment to another agency, civil-servant posts and others (Art. 13).
Presumption. A person who works for a user or on its premises under a contract with another employer is presumed to be that employer’s assigned employee, and the employer and user bear responsibility for work done against the Act (Art. 17). On our reading this could be applied to a foreign client that directs an EOR employee from its own premises, only if the client is a user as defined; we found no source on how it is applied to a client with no Serbian entity.
Law-firm view. Stojkovic Attorneys (guide dated 2026-05-22) calls EOR a legitimate way to hire without a local entity and says it “does not automatically create” permanent establishment exposure, to be assessed case by case. The guide does not cite the Agency Employment Act on whether an EOR needs a licence (statt.rs, checked 2026-10-07).
Foreign workers. See work permits above; we found no agency-specific condition in the foreigners-law text we read.
Risks the client carries, if it counts as a user:
Fines. RSD 800,000-1,500,000 on a user that is a legal person for breaching the assignment bans and limits, the duration rules, equal conditions, record-keeping or its other duties; RSD 200,000-400,000 for an entrepreneur and RSD 50,000-100,000 for the responsible person (Art. 36).
Joint liability. The user is jointly and severally liable for the agency’s wage, wage-compensation and expense obligations to the assigned employee (Art. 26(2)), and must compensate a work injury or occupational disease, with the agency liable second (Art. 33).
Conversion. If a duration limit is exceeded, or the employee stays at the user five working days after the assignment ends, the employee is deemed to hold an indefinite-term employment with the user and can go to court (Art. 16).
Provider-side risk. An agency that assigns without a permit faces a fine of RSD 800,000-1,500,000 and cannot be licensed for three years; a withdrawn permit leaves assignment contracts running at most two more months (Art. 4, 7, 35).
Foreign worker without a permit. An employer that employs a foreigner without the single permit is fined RSD 800,000-2,000,000 (Art. 34 of the foreigners law as replaced by 62/2023) (neobilten.com, checked 2026-10-07).
We read the ministry’s text of the Act (86/2019) and found no later amendment in searches, but did not open a consolidated version.
Who actually employs your hire in Serbia
We looked up each provider in the Serbian Business Registers Agency (APR) through a public mirror, companywall.rs, and counted a company only where its owner is the provider’s brand company. We then searched the Ministry of Labour’s register of licensed temporary-work agents (minrzs.gov.rs, file dated 2026-10) by name and by company number (MB) and tax number (PIB). Employee counts are for 2025 as the mirror shows them. No provider’s Serbia page names the company, so each match rests on the registry entry and the owner’s name.
Serbia page says “without registering a local entity”, naming no company. PLAYROLL RS, MB 21926191, founded 2023-06-28, owner Playroll Limited, 12 employees
Serbia page makes no own-entity statement. REMOTE TECHNOLOGY RS d.o.o., MB 21801461, founded 2022-06-08, owner Remote Europe Holding B.V., 438 employees
Serbia page is a labour-law reference. Globalization Partners SB d.o.o., MB 21813451, founded 2022-07-12, owner Globalization Partners International Ireland Limited, 35 employees
Serbia page says “When you partner with an EOR, it hires your workers for you and becomes their legal employer in Serbia”, about EORs in general. No matching company found
Serbia guide says Boundless “Is the legal employer”, without saying through which entity. No matching company found; now part of Payoneer Workforce Management, searched under that name too
Serbia page says “Hire without an entity. RemotePass handles compliance, payroll, and visa”, without saying whose entity (quote via a page summary). No matching company found
Serbia page says the EOR can employ workers and “lease” them to the company, about EORs in general. No matching company found by name
Not published
All checked 2026-10-07. “Own entity (company register)” means a Serbian company with the brand-company owner is in APR. Not in the table: Justworks, which lists Serbia under contractors only, and Rippling, which has a Serbian d.o.o. registered on 2025-10-22 but shows Serbia only on a contractors page (its employee-hiring page returns an error), so we do not count it as an EOR provider here. We could not confirm EOR in Serbia for Papaya Global, Rise, Kleos or Remozo.
Own entity counts a Serbian company in the business register (APR, via a public mirror) whose owner is the provider’s brand company. Source: companywall.rs mirror of APR, vendor country pages, checked 2026-10-07.
None of the eight Serbian companies is found by name or company number in the Ministry of Labour’s register of licensed agencies. Not found by name or company number is not non-compliance: a provider may use a differently named entity or a partner, and whether the agency law covers a client with no Serbian entity is itself unsettled. As an observation only, seven of the eight record business and management consulting (code 7022) as their main activity and Native Teams records programming (6201); the registry does not show how each handles EOR hiring.
Nine of the 17 don’t say who the Serbian employer is. Before signing, ask: “Which Serbian company signs my employee’s contract, and do you hold a permit under the Law on Agency Employment or rely on another basis?” A vendor can be checked by asking for the permit decision number.
How to choose an EOR in Serbia
Want a named Serbian company? Playroll, Deel, Remote, Skuad, Native Teams, Multiplier, Oyster and G-P are the eight with a Serbian company on record. Ask whichever you shortlist to confirm in writing that this company is the one that will sign the contract, since the vendor pages do not name it. Remote’s entity is the largest by headcount (438 employees); Multiplier’s and Playroll’s are among the smallest (6 and 12).
Hiring a foreign national who needs a work permit? The permit rules name a Serbian-registered employer, so the Serbian EOR would be the applicant (our reading), and we could not confirm whether a licensed agency can be the applicant for a worker placed with a client. Ask in writing who files and under which route. Deel’s page says a hire could start in as little as 5 days, and Borderless AI’s timeline puts the work permit at day 5-15 (vendor claims).
Expect a long engagement or a team? If the client counts as a user, the 24-month limit on fixed-term assignment and the 10% cap apply, while indefinite agency contracts are outside the limits. Ask how the provider structures a hire you want to keep beyond two years, or weigh your own entity.
Price against completeness? Among prices on a Serbian page, Remote People is lowest at $199 per month, then Playroll from $399 and Deel from $599. The others show global prices or none. Price says nothing about the legal basis; compare it after you have the answer to the question above.
A transparently-priced EOR and contractor platform with broad 180+ country coverage and unusually strong Africa/Middle East reach. Best for cost-conscious SMBs that want published prices and hands-on support over deep automation.
7.6/10
★ 4.7 · 209 reviews
EOR price
$399 per employee/month (no minimum)
Coverage
180+ countries
Time to hire
Vendor claim: EOR onboarding in 2-5 days; compliant contract generated in ~5 minutes
Certifications
SOC 2, GDPR
Support
24/5
What stands out
Transparent flat pricing: EOR $399/employee/mo, contractor $35/contractor/mo, no onboarding/offboarding fees
Broad 180+ country coverage with strong Africa/MENA reach
Fast self-claimed onboarding (2-5 days) and well-reviewed dedicated CSM/ESM support
Not a fit for
enterprises needing deep HRIS/finance integrations
buyers needing a dedicated Contractor of Record product
A global hiring platform (now a Payoneer company) covering 160+ countries across EOR, Agent of Record and contractor management, with rare published starting prices — strong for buyers who want transparent entry pricing and broad coverage in one tool.
8.0/10
★ 4.6 · 312 reviews
EOR price
Starting from $199 per employee/month
Coverage
160+ countries
Time to hire
Not publicly stated
What stands out
broad coverage: 160+ countries for EOR and contractors
published starting prices (EOR $199, AOR $99, CMS $19 per month)
payroll in 70 currencies
Not a fit for
buyers who require named security certifications (SOC 2/ISO 27001) published before purchase
buyers needing a dedicated Contractor of Record product
A work-and-payments platform that combines EOR, a dedicated Contractor of Record product, contractor payments and global payroll across 95+ countries, with unusually transparent published 'starts at' pricing for a global-employment vendor.
7.9/10
★ 4.7 · 367 reviews
EOR price
Starts at $99/per employee per month
Coverage
95+ countries
Time to hire
Not stated as a number; vendor claims '3x faster onboarding' (relative claim only)
Certifications
GDPR, SOC 2, ISO, PCI DSS
What stands out
EOR, Contractor of Record, contractor pay and global payroll on one platform
transparent published 'starts at' pricing ($19-$149/mo) — rare among EOR vendors
dedicated CoR product in which Native Teams is the contracting party for the contractor, which reduces misclassification risk
Not a fit for
buyers needing a named, audited certification set (specific ISO 27001 / SOC 2 type)
A global employment specialist with EOR in 150+ countries on an owned-entity network, a dedicated Contractor of Record, global payroll and published flat pricing — strong for compliant hiring across many markets with transparent EOR/contractor costs.
8.4/10
★ 4.7 · 2168 reviews
EOR price
Starting at $400 per month
Coverage
150+ countries
Time to hire
Vendor claim: onboard global hires in 24 hours; compliant contract in 5 minutes (not an SLA)
Certifications
SOC 2 Type I, SOC 2 Type II, SOC 3, ISO 27001:2022
What stands out
EOR live in 150+ countries on an owned-entity network
dedicated Contractor of Record (classification, contracts, tax, payments)
published flat pricing for EOR ($400) and contractors ($40), no minimum headcount
Not a fit for
buyers needing an all-in-one HR/IT/Finance suite beyond global employment
buyers who require published global-payroll list pricing up front
Why it fitsMultiplier Technologies d.o.o., owned by Multiplier Technologies Pte. Ltd; 6 employees. Core $459/month, global. Its Serbia page shows the 2025 minimum wage.
The oldest, most analyst-recognized EOR (founded 2012) — deepest certification stack and widest documented country footprint, but no owned-entity disclosure or dedicated Contractor of Record product.
8.3/10
★ 4.4
EOR price
From $599/mo per employee
Coverage
180+ countries
Time to hire
Vendor claim: 'hire anywhere in minutes'; no SLA published
A profitable, VC-free global-employment company that rebranded from Horizons in 2026, with strong G2/Capterra scores — but a split brand identity and no disclosed owned-vs-partner entity count.
7.8/10
★ 4.6 · 495 reviews
EOR price
From $199/mo per employee
Coverage
150+ countries
Time to hire
Local contracts in 24-48 hrs; up to 2-4 weeks elsewhere
Certifications
SOC 2 Type II, ISO 27001, GDPR
Support
Business hours; avg response <2hrs (top tier)
What stands out
Founded 2018 and profitable without VC funding - a longer, more stable track record than several younger rivals
Consistently high G2 (4.7/334) and Capterra (4.9/72) scores
Widest product range reviewed here: EOR, COR, contractor management, global payroll, US PEO, recruitment, incorporation
Not a fit for
buyers wanting a single, unchanging brand name and URL for contracts
teams that require a disclosed, numeric owned-vs-partner entity split before signing
A Dublin-based EOR/AOR platform, now part of Payoneer Workforce Management, with transparent published pricing and a rare public refusal to operate in Spain — but thin entity disclosure and reviews.
7.0/10
★ 4.8 · 28 reviews
EOR price
From $199/mo per employee
Coverage
110+ countries
Time to hire
Vendor claim: hire "within a few days"; no SLA published
Support
Avg response <1hr, resolution <1 day; no 24/7 claim
What stands out
Published, comparatively low EOR starting price ($199/€175/£149 per employee/month) with no setup fees
Only vendor reviewed that publicly refuses EOR in Spain and explains the legal reasoning
Confirmed direct-licence or entity registration in Canada, Germany, the Netherlands and the UK
Not a fit for
buyers needing documented owned-vs-partner entity status in every target market
teams wanting a dedicated Contractor-of-Record product — Boundless's AOR keeps contractors self-employed
A budget-friendly, transparently-priced EOR with broad headline coverage (185+ countries) and a free contractor-management tier. Strongest for cost-conscious teams that want published prices up front rather than a sales quote.
7.8/10
★ 4.4 · 440 reviews
EOR price
Starts at $199 per employee/month
Coverage
185+ countries
Time to hire
Vendor claim: 1-3 days in most locations once documentation and contracts are approved
Certifications
ISO 27001, SOC 2 Type II, GDPR
Support
24/5 customer support; 24/7 for hiring managers and global employees
What stands out
Transparent published pricing: EOR from $199/employee/month, free contractor tier, $25/mo premium contractor tier
Broad headline coverage: EOR in 185+ countries, contractors in 150+, visas/work permits in 110+
Stated no setup fees, minimum contracts or termination fees
Not a fit for
buyers needing a dedicated Contractor of Record product
enterprises requiring extensive compliance attestations beyond ISO 27001 / SOC 2 Type II
A young but fast-growing global-employment platform (180+ countries) with a real owned-entity core (38 entities), transparent flat pricing and standout human support. Best for SMBs — especially European — that value hands-on support and predictable pricing over deep automation.
7.6/10
★ 4.4 · 391 reviews
EOR price
From ~€299 per employee/month (varies by country/headcount)
Coverage
180+ countries
Entity model
38 owned
Time to hire
Vendor claim: ~48 hours in standard markets, same-day in some; longer in complex jurisdictions
Certifications
SOC 2 Type II, ISO 27001, GDPR
Support
24/7
What stands out
Broad 180+ country reach with a real owned-entity core (38 entities), not pure-partner
Transparent flat pricing; no setup/offboarding fees or annual lock-in
Fast onboarding (~48h standard) and strongly-rated 24/7 human support
Not a fit for
enterprises needing deep HRIS/finance integrations and advanced analytics
A 12-year EOR (rebranded from Velocity Global in 2025) with a large G2 review base and analyst recognition across 185+ countries, but thin transparency on entity ownership and pricing.
7.8/10
★ 4.6 · 603 reviews
EOR price
$399/mo per employee
Coverage
185+ countries
Time to hire
Vendor claim: 'as little as 24 hours', no entity needed
Certifications
SOC 2 Type 2, ISO/IEC 27001:2022, GDPR
Support
Vendor claim: guidance available any time, in-house experts
What stands out
12-year track record (est. 2014) with $1B in annual global payroll processed and 200+ in-house legal experts
SOC 2 Type 2 and ISO/IEC 27001:2022 certified; states GDPR-principle compliance
Large, strongly rated G2 footprint: 4.6/5 from 597 reviews
Not a fit for
buyers needing a true Contractor-of-Record product, not general contractor management
teams that require a fully disclosed owned-vs-partner entity count before signing
A long-running (2015) direct-entity EOR — broadest owned-entity claim (160+ countries), a capped misclassification-protection AOR product, but no Contractor of Record and thin independent review volume.
7.7/10
★ 4.2 · 101 reviews
EOR price
From $599/mo per employee
Coverage
160+ countries
Entity model
no partners
Time to hire
Vendor claims conflict: 'days' vs '2 weeks'; no SLA
Certifications
ISO 27001, ISO 27017, ISO 27018, GDPR
Support
24-hour support team (vendor claim); 15+ languages
What stands out
160+ countries with owned legal entities and no third-party partners — the widest such claim reviewed
Transparent, publicly listed pricing for both EOR ($599/employee/month) and AOR ($199/contractor/month)
AOR ships with a capped, quantified Classification Protection benefit ($100k/contractor/month, $1M aggregate per client)
Not a fit for
buyers needing a true Contractor-of-Record product, not an authorized-agent AOR
companies with their own local entities needing standalone global payroll
A young (2023) AI-native EOR with transparent flat pricing across EOR, contractor management and payroll — but unverifiable country-ownership claims and a thinner track record than established rivals.
A global HR and payroll platform with a notable focus on the Middle East, Africa and other emerging markets. RemotePass covers EOR, a dedicated Contractor of Record, contractor management and local payroll across 150 countries, and is one of the few in this set to publish list pricing.
7.9/10
★ 4.4 · 804 reviews
EOR price
Starting at $349/mo per employee (includes tax)
Coverage
150+ countries
Time to hire
Onboard new team members within days
Certifications
SOC 2 Type I, SOC 2 Type II, GDPR
What stands out
dedicated Contractor of Record that explicitly addresses worker-misclassification risk
published per-seat pricing for EOR ($349), CoR ($299), Local Payroll ($15) and Contractors ($39)
strong MENA/emerging-markets coverage incl. KSA and UAE, with visa sponsorship and relocation
Not a fit for
buyers needing the very broadest country footprint
buyers requiring ISO 27001 or SOC 1 attestations stated up front
One of the oldest players in the category (payroll since 2008, EOR since 2009/2010) — a large logo base and solid ratings, but no published pricing and a mixed entity model.
7.5/10
★ 4.2 · 141 reviews
EOR price
On request
Coverage
187+ countries
Time to hire
Vendor claim: 2 days once accepted; 1-2 weeks standard
Certifications
GDPR
What stands out
Founded 2008, among the longest-operating vendors in the category; still led by founder/CEO Bjorn Reynolds
1,500+ organizations served, and independently registry-confirmed owned entities in at least Spain and Singapore
NelsonHall NEAT 2025 Leader (Global EOR services) and a G2 Fall 2026 Leader badge for Contractor Management
Not a fit for
buyers who want to compare EOR pricing without a sales call
teams that need one uniform, publicly-verifiable owned-entity story across every country
buyers who want to compare EOR pricing without a sales call
What it costs to employ someone in Serbia through an EOR
The EOR is a large-payroll employer, with an office or IT employee on an ordinary open-ended contract. Gross pay is RSD 5,200,000 and RSD 10,400,000 a year (RSD 433,333.33 and RSD 866,666.67 a month), about USD 50,000 and USD 100,000 at the National Bank of Serbia middle rate of 1 USD = 104.5121 RSD on 2026-10-07 (kurs.resenje.org, checked 2026-10-07).
Employer contributions only, before the EOR’s own fee. The second salary is above the monthly cap of RSD 732,820, so 15.15% is charged on RSD 8,793,840 a year. Source: paragraf.rs, Eurofast, checked 2026-10-07.
Gross salary
Employer statutory cost
Share of gross
Components
RSD 5,200,000
RSD 787,800 (RSD 65,650 a month)
15.15%
Pension 10% x 5,200,000 = 520,000.00; health 5.15% x 5,200,000 = 267,800.00
RSD 10,400,000
RSD 1,332,266.76 (RSD 111,022.23 a month)
12.81%
Base capped at 732,820 x 12 = 8,793,840; pension 879,384.00; health 452,882.76
The cap saves RSD 243,333.24 on the second salary (15.15% x 1,606,160 above the cap). The monthly figure for the first salary is our division.
Not included: sick pay for the first 30 days of absence, leave allowance, meal and transport reimbursements, seniority and other pay add-ons set by the general act or contract, and the EOR fee. We did not apply the new-hire contribution refund of Art. 45, which needs a hire registered as unemployed for six months or more. Employee contributions (19.90%) and income tax are withheld from gross and are not employer cost.
The EOR’s own fee comes on top, in USD per month. Three providers show a price on a Serbian page: Remote People from $199, Playroll from $399 and Deel (management fee) from $599. Global list prices, where no Serbian figure exists, run from $99 (Native Teams) to $699 (Oyster). Deel’s page also shows an “Estimated Employer Cost” of 15.75% of salary, against 15.15% in the statute. G-P and Safeguard Global publish prices on request or not at all, and Remote and RemotePass show none for Serbia.
Hidden costs: none published. Setup fee, deposit, minimum term and termination fee are not published for Serbia by any provider we checked. Treat a blank as unpublished, not zero.
When you don’t need an EOR
A role that is employment should not be relabelled as a contract. Whether the agency law applies to an EOR for a client with no Serbian entity is unsettled, and so is whether a licensed agency can apply for a permit for a placed foreigner. Source: Law on Agency Employment, foreigners law 62/2023, checked 2026-10-07.
Your own Serbian entity. The route to weigh when the hire will outlast the 24-month fixed-term limit or when you want to be the registered employer for a work permit. Playroll’s page puts the alternative to its EOR, a local entity, at 20-30 working days to set up (vendor figure, not ours) (playroll.com, checked 2026-10-07).
What changed in 2026
2026-01-01: the minimum wage rose to RSD 371.00 net per hour from RSD 337.00 (+10.1%) (paragraf.rs, checked 2026-10-07).
2026-01-01: contribution bases for 2026: minimum RSD 51,297 (RSD 45,950 in 2025), maximum RSD 732,820 (RSD 656,425), annual maximum RSD 8,793,840. Rates unchanged (ipc.rs, checked 2026-10-07).
2026-01-01: law 109/2025 extends the new-hire contribution refund to wages paid up to 2026-12-31 and drops the registration-length condition for unemployed people under 30 in the Youth Guarantee. Not relevant to a hire who was not registered as unemployed (neobilten.com, checked 2026-10-07).
2026-01-01: the non-taxable part of monthly salary is RSD 34,221, with 10% income tax on the rest. An employee-side figure, no change to employer cost (Eurofast, checked 2026-10-07).
2026-08-31: law 80/2026 extends the new-hire refund to wages paid up to 2028-12-31 and restricts it to people registered as unemployed for at least six months, with a net-headcount condition and a ceiling of 50% of wage costs or EUR 5.5 million per employer a year. It applies from 2027-01-01, with parts from 2028-01-01. Contribution rates are not changed (paragraf.rs, checked 2026-10-07).
2027-01-01: the minimum wage is set at RSD 405.00 net per hour (+9.2%), about RSD 70,470 a month at 174 hours, by a Government decision of 2026-08-20 reached without agreement of employers and unions. The same decision raises the non-taxable part of salary to RSD 37,369 (paragraf.rs, checked 2026-10-07).
Numbers vendors haven’t updated
Minimum wage. The rate in force is RSD 371 net per hour from 2026-01-01. Multiplier’s and Atlas HXM’s Serbia pages give RSD 308, the 2025 rate; Deel’s, Remote’s and Boundless’s pages give RSD 371 (usemultiplier.com, atlashxm.com, deel.com, remote.com, boundlesshq.com, checked 2026-10-07).
Employer cost. The statute gives 15.15%. Deel’s page shows an estimated employer cost of 15.75% and RemotePass’s page 16.65%; neither page’s breakdown was compared line by line (deel.com, remotepass.com, checked 2026-10-07).
Public holidays. Rivermate’s guide shows holiday dates for 2025 (rivermate.com, checked 2026-10-07).
How we built this page
Facts were collected and checked on 2026-10-07 against Serbian legislation, ministry pages, Eurofast, law-firm and accounting material; the Official Gazette texts of several decisions were not opened, and some earlier-year figures rest on secondary sources. Companies were checked in the Serbian business register (APR) through a public mirror and, by name and company number, against the Ministry of Labour’s register of licensed agencies; where a provider uses a differently named entity or a partner, our search cannot see it. Providers are ordered with companies on record first, then those that do not disclose; no provider pays for placement.
Frequently asked questions
How much does an Employer of Record cost in Serbia?
Two layers. Employer contributions are 15.15% of gross on a base capped at RSD 732,820 a month: RSD 787,800 on a RSD 5,200,000 salary and RSD 1,332,266.76 on RSD 10,400,000, where the cap applies. The EOR fee is on top: list prices in our table run from $99 to $699 per month, and three providers show a price on a Serbian page (Remote People from $199, Playroll from $399, Deel from $599).
Is Employer of Record legal in Serbia?
It is a grey area. Serbia has no EOR rule. The Law on Agency Employment (86/2019) licenses agencies that employ people to assign them to a user employer in Serbia, and defines a user as a person registered in Serbia. A foreign client with no Serbian entity is outside that definition. The law has no ban on it either, and we found no law-firm, ministry or court text settling the question.
Which EOR providers have a company in Serbia?
Eight of the 17: Playroll, Deel, Remote, Skuad, Native Teams, Multiplier, Oyster and G-P each have a Serbian d.o.o. owned by a company carrying the brand's name, per the business register (APR) via a public mirror. None is found by name or company number in the Ministry of Labour's register of licensed agencies. Not found is not non-compliance: a provider may use a differently named entity or a partner.
What is the cheapest EOR in Serbia?
Among prices on a Serbian page, Remote People is lowest at $199 per month, then Playroll from $399 and Deel from $599. Global list prices go lower, to $99 at Native Teams. Price says nothing about the legal basis: ask which Serbian company employs your hire first.
What are the risks of hiring through an EOR in Serbia?
If the client counts as a user employer under the agency law, which is unsettled, it is jointly liable for the agency's wage obligations, faces fines of RSD 800,000-1,500,000 for breaching the assignment rules, and a worker who stays five working days after an assignment ends is deemed employed by the client indefinitely. We found no source saying how this applies to a client with no Serbian entity.
Should I hire a contractor instead of using an EOR in Serbia?
If the person works independently, yes: see [how to pay contractors in Serbia](/software/contractor-payouts/serbia/) and [our hiring guide](/hire-contractors/serbia/). If they work under your direction like staff, a contract is the wrong label. See [EOR vs PEO](/blog/eor-vs-peo/).
Can an EOR in Serbia sponsor a work visa?
A foreigner needs a single permit of up to 3 years, and the law's employer is a company registered in Serbia or a registered branch of a foreign employer. A client with no entity would need the Serbian EOR as applicant. Whether a licensed agency can apply for a non-EU worker assigned to a client is not confirmed. Employing a foreigner without the permit is fined RSD 800,000-2,000,000.
What is the minimum wage in Serbia in 2026?
RSD 371 net per working hour from 2026-01-01, up 10.1% from RSD 337. That is about RSD 64,554 net a month at 174 hours. RSD 405 per hour is already adopted for 2027-01-01. It is a net figure, so the gross cost depends on the contribution base.
Where to go next
These platforms head to head
The full listings
Hiring contractors in Serbia instead
Employer of Record in other countries
Sources
The vendor pages every fact came from, with the date each was checked.
17 platforms tracked in this category. Every fact in the entries above comes from the vendor's own pages — each carries a footnote with the source and the date we checked it, and where a vendor publishes nothing we leave the field out rather than guess. Scores are ours and are not for sale. Full methodology · Report an error
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