The Rulebook on the Conditions, Procedure and Manner for the Refund of Overpaid Mandatory Social Security Contributions and the Cessation of the Obligation to Pay Contributions on Contractual Remuneration during the Current Year (Official Gazette of the RS, No. 29/2026; Rulebook) has been adopted. It further regulates matters that had already been established at the level of statutory rules by the Law on Mandatory Social Security Contributions (Official Gazette of the RS, Nos. 84/2004, 61/2005, 62/2006, …, 109/2025 and 6/2026 – adjusted dinar amounts; Law).
Subject Matter of the Rulebook:
- The Rulebook further regulates the conditions, procedure and manner for the refund of overpaid contributions, as well as the procedure for the cessation of the obligation to pay contributions on contractual remuneration during the current year.
- In the part relating to the refund of overpaid contributions, the Rulebook elaborates on the statutory right of a contribution payer where contributions have been paid on an assessment base exceeding the amount of the maximum annual contribution base for a calendar year. The Rulebook specifies that this procedure is conducted after the end of the calendar year for the previous year, on the basis of data entered into the records of the competent mandatory pension and disability insurance organization, which are electronically retrieved from the Central Registry of Mandatory Social Insurance, as well as from certificates issued by the Tax Administration where contributions relating to self-employment activity or agricultural activity are concerned.
- Starting from 1 March of the following year, the contribution payer may file a request with the competent branch office of the mandatory pension and disability insurance organization for the issuance of a certificate on the contribution base on which contributions were paid for the previous year. That certificate contains data on the bases and contributions paid in respect of salary, contractual remuneration, self-employment activity and agricultural activity, as well as data on the total base on which pension and disability insurance contributions were paid, and it is issued on the form constituting an integral part of the Rulebook. Upon issuance of that certificate, the contribution payer files with the Tax Administration a request for the refund of overpaid contributions, likewise on the prescribed form set out in the Rulebook.
- In the part relating to contractual remuneration, the Rulebook elaborates on the statutory mechanism whereby a contribution payer may, during the current year, request the cessation of the obligation to pay contributions on future contractual remuneration once the contribution bases paid on that ground, together with the contribution bases paid on other grounds, reach the maximum annual contribution base. The Rulebook regulates the authority with which the request is to be filed, the supporting documentation to be enclosed, and the data on the basis of which the competent organization renders its decision. The decision on the cessation of the obligation to pay contributions is then delivered by the contribution payer to the payer of the contractual remuneration, for the purpose of discontinuing further payment of contributions on future payments in that year.
- Rulebook does not amend the statutory conditions for the exercise of these rights, but rather specifies the competent authorities, evidentiary basis, procedural steps, and the interaction between the Tax Administration, the Central Registry of Mandatory Social Insurance, and the organization competent for mandatory pension and disability insurance.
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