In the official Gazette of the Republic of Serbia no. 044/2021 from 29.04.2021 the Law on Amendments to the Law on Compulsory Social Insurance was published on. We highlight the following amendments that will apply from 7 May 2021.
The basic content of the amendment to this law refers to the specification regarding the determination and payment of contributions for compulsory social insurance based on the agreed fee realized in a certain period and for which the taxpayer is obligated to calculate and pay contributions. Namely, contributions are determined by the decision of the Tax Authority and paid in accordance with the Law on Personal Income Tax for individuals who calculate and pay contributions according to self-taxation principle for achieved agreed fee. The period for which the mentioned individuals are obliged to pay contributions for obligatory social insurance is starting from 1 January 2015 and ending to 31 December 2021.