Special tax relief for hiring people with disabilities

In the Republic of Serbia, there are various tax reliefs that allow employers to reduce their business costs, promote the employment of certain categories of people, and invest in research and development. These reliefs are key to encouraging economic growth and innovation.

Employers who hire people with disabilities can benefit from exemptions from paying income tax on salaries and contributions for mandatory social security for these individuals, for a period of three years from the date of employment. This relief aims to promote the inclusion of people with disabilities in the labor market.

Conditions for eligibility:

Signing an employment contract with a person with disabilities and registering them for mandatory social security
The person with disabilities is considered a newly hired employee, meaning they were not previously employed by another employer who is the founder or a related entity of the current employer
Valid legal-medical documentation confirming the disability status
No use of other reliefs for the same employee based on salary withholding tax

Required documentation:

• Employment contract

• Social security registration

• Proof of disability status (medical documentation)

• Statement that no other tax reliefs are being used for the same employee.

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