The National Assembly of the Republic of Serbia published in the Official Gazette No. 6/2014 conformed amounts of personal income tax in dinars, with the annual consumer price index in 2013, which shall be applied from 1 February 2014.
Article 9. and Article 18. of the Law on personal income tax („Official Gazette of RS“, No.24/2001,…6/2014) determine the conformed non-taxable amounts in dinars, as follows:
- Contribution in case of death of employee, member of his family, or retired employee 62.157 dinars;
- Scholarships and loans of pupils and students 10.656 dinars;
- Food allowance paid by the amateur sport clubs to the amater sportsmen, in accordance to the Law regulating sport 8.880 dinars;
- Non-taxable amount of salary 11.242 dinars;
- Public traffic costs allowance for arrival and return from work 3.552 dinars;
- Local travel allowance 2.132 dinars;
- Traffic allowance on business trip 6.216 dinars;
- Solidary contribution in case of illness, health rehabilitation or dissability of the employee or member of his family 35.519 dinars;
- Presents for employee’s children, not older than 15 years for New Year and Christmas 8.880 dinars;
- Jubilee prize for the employees in accordance with the law governing employment
Premium for voluntary health insurance and pension contribution to the voluntary pension fund 5.329 dinars.