Foreign citizens who have a regular residence permit in the Republic of Serbia on the basis of studies have the right to work up to 16 hours per week.

If you are a student or pupil under the age of 26, a member of a student or youth cooperative and are in school, the income you earn through temporary and occasional jobs, based on a contract concluded through a youth or student cooperative, is taxed as other income of individuals.

Tax on this income is calculated and paid at a rate of 20% based on the gross remuneration, reduced by standardised costs of 20%, and is paid by reducing the calculated tax by 40%.

Contributions for compulsory social insurance, which include protection in the event of disability and bodily harm due to an injury at work or an occupational disease, are also calculated and paid on this income at the expense of the payer. The contribution rate for pension and disability insurance is 4%, and for health insurance 2%, applied to the gross remuneration. If the gross remuneration for the entire month is lower than the lowest monthly contribution base, or for work shorter than a month is lower than the proportional amount of the lowest monthly contribution base, the lowest base or its proportional amount is used.

The payer of income, the employer, is responsible for calculating and paying taxes and withholding contributions.