Payment of employee salaries is a legal obligation of the employer, not a matter of internal company policy. In accordance with the applicable regulations of the Republic of Serbia, salaries must be paid at least once a month, within the deadline defined by the employment contract or the employer’s internal acts, and no later than the end of the current month for the previous month’s work. At the same time as the salary payment, the employer is required to calculate and pay salary tax as well as mandatory social security contributions (pension and disability insurance, health insurance, and unemployment insurance), and to maintain accurate and up-to-date monthly records of paid salaries, salary compensations, and calculated and paid taxes and contributions. Failure to comply with statutory deadlines and procedures may result in financial penalties, late payment interest, tax audits, and deterioration of employer–employee relations, which is why timely and accurate salary payments are a key element of lawful and stable business operations.