Every employer in Serbia who has at least one employee is legally required to calculate and pay contributions for mandatory health insurance. This obligation arises from the Health Insurance Act and applies regardless of the company’s activity, number of employees, legal form, or level of income. Therefore, whenever an employment relationship exists, the employer must register the employee and regularly pay contributions for mandatory health coverage.

In addition, the employer is required to provide insurance for employees against work-related injuries and occupational diseases, which is a separate statutory obligation aimed at protecting employees’ safety and health in the event of accidents at the workplace.

Is the employer obligated to pay additional (private) health insurance?

No. The employer is not obligated to provide or pay for additional, i.e., private health insurance for employees. This type of insurance is considered a voluntary benefit that companies may offer to improve working conditions and employee satisfaction, but it is not mandated by law.

In conclusion, Serbian legislation recognizes only mandatory health insurance through statutory contributions, while any form of voluntary or private health insurance is implemented solely at the employer’s discretion.