Data on maximum annual mandatory social security contributions base for 2018 has been published in the Official Gazette of the Republic of Serbia No. 6/2019 6 February 2019.
An individual who has paid the contributions by himself, or to whom the contributions has be paid in his name and on his behalf during 2018 in the total amount exceeding the annual threshold of RSD 3,951,855 will entitled to a refund of such overpaid contributions in accordance with Article 66 of the Law of Mandatory Social Security Contributions.
The refund of overpaid contributions is to be made by the relevant Tax Authority office, upon request of an individual and after obtaining a confirmation on paid contributions issued by the Pension and Disability Insurance Fund of the Republic of Serbia. The refund is to be executed by the Tax Authority on the basis of assessment issued.