Employer of Record in Serbia
Serbia has become one of the Balkans' strongest nearshore tech and outsourcing hubs, with generous IT-sector incentives and a deep engineering talent pool — but as a non-EU country, every foreign hire needs a work-and-residence permit, and getting the contract structure wrong erases the cost advantage that made Serbia attractive in the first place. An Employer of Record handles the permit and the contract together.
Why hire in Serbia through an EOR
Serbia offers a large, technically strong, cost-competitive workforce, particularly in software development, and has actively cultivated IT-sector tax incentives to attract outsourcing and nearshore engineering work. Because Serbia sits outside the EU, every non-Serbian hire — including from EU member states — needs a work-and-residence permit, a step that's more streamlined than it used to be but still requires correct sequencing to avoid delaying a start date.
Employment law essentials in Serbia
Probation periods can run up to six months. Statutory annual leave is a minimum of 20 working days. Notice periods vary depending on the reason for termination, with redundancy-driven exits typically requiring longer notice and severance calculated by tenure. Serbian labour contracts must be registered with the relevant authorities as part of standard onboarding.
How hiring through an Employer of Record works
Five clean steps from candidate selection to compliant, ongoing employment — with xpath.global as the legal employer on record.

You operate as if the employee were on your internal team — without entity setup, cross-border compliance risk or payroll complexity.
- 01Step 01
Select your candidate
Identify the person you want to hire — anywhere across Europe. We support hiring in 20+ European countries, whether it's a new recruit, a converted contractor or an internal transfer.
- 02Step 02
Immigration & relocation readiness
Before the contract is signed, our in-house mobility team checks what's required for the move: work permits, visas, residence registration, posted-worker notifications, A1 certificates, home search, school support and settling-in. Because xpath.global combines EOR with global mobility, employment and relocation are orchestrated by one case owner — not bounced between vendors.
- 03Step 03
Employment setup through xpath.global
Onboarding typically begins within a few business days of candidate confirmation. xpath.global drafts a locally compliant employment contract and hires the employee through our in-country entity — no need for you to open a legal presence.
- 04Step 04
Payroll, taxes and benefits administration
We run payroll coordination, income tax, social security and statutory benefits in line with each country's labour law — plus supplementary benefits (private health, pension, equity) when your policy calls for them.
- 05Step 05
Ongoing employment and HR support
xpath.global maintains continuous compliance, contract updates, leave, expenses and offboarding — while you manage the employee's day-to-day work exactly as you would with an internal hire.
Payroll, tax & immigration in Serbia
Serbian payroll includes personal income tax and social security contributions split between employer and employee, with government incentives available for qualifying IT-sector roles that can meaningfully reduce the effective cost of hiring in that sector. As a non-EU country, all foreign nationals — including EU citizens — need a work-and-residence permit to be legally employed in Serbia, a combined process that Serbia has simplified for most nationalities in recent years but which still requires employer sponsorship and correct sequencing.
How xpath.global's EOR works in Serbia
Your case owner registers the employment contract correctly, applies IT-sector tax incentives where the role qualifies, and manages the work-and-residence permit process for every foreign hire — including EU nationals — under one case owner, so the permit doesn't become the bottleneck on an otherwise fast, cost-effective hire.
Stay compliant while you grow — everywhere.
Contracts, minimum wage, statutory benefits, terminations and local labour law across 20+ European countries. Our compliance team monitors changes so your team never gets caught out.
- Full employee lifecycle — hire, adjust, terminate
- Regulatory monitoring and proactive alerts
- 200+ legal experts specialised by country
- Data protection: GDPR, SOC 2 aligned processes
Pay, manage and grow your global team.
Transparent, per-employee pricing across the services that surround the EOR relationship — employment, immigration, contractors and full mobility. All plans include a dedicated case owner and platform access.
Employer of Record
Employ talent across Europe without setting up a local entity.
- Legal employment in 20+ European countries
- Locally compliant contracts & onboarding
- Payroll, tax & social security handled
- Statutory + supplementary benefits
- Automated compliance & filings
- 24/7 HR & legal expertise
Immigration Compliance
Employer of Record bundled with work authorization and visas — one case owner end-to-end.
- Legal employment in 20+ European countries
- Locally compliant contracts & onboarding
- Payroll, tax & social security handled
- Work permit & visa processing
- In-house immigration specialists
- Family & dependant support
- Posted-worker & A1 filings
- Same case owner across EOR & immigration
Contractor Management
Engage and pay global contractors compliantly.
- Compliant contractor agreements
- Payments in 120+ currencies
- Misclassification risk checks
- Automated invoicing & tax forms
- Centralized contractor dashboard
Indicative pricing. Final quotes depend on country, role and volume — we confirm the exact monthly and one-off fees before you sign.
FAQs — Employer of Record in Serbia
Do EU nationals need a work permit to work in Serbia?+
Yes — Serbia is not an EU member state, so every foreign national, including EU citizens, needs a work-and-residence permit. xpath.global manages this for all nationalities.
Are there tax incentives for hiring in Serbia's IT sector?+
Yes, Serbia offers incentives for qualifying IT roles that can reduce effective employment cost. xpath.global's tax team checks eligibility and applies it correctly.
Why is Serbia a popular nearshore hiring destination?+
A strong, cost-competitive technical talent pool combined with active government support for the IT sector. xpath.global ensures the cost advantage isn't offset by avoidable compliance delays.
As nearshoring demand continues shifting toward the Balkans, Serbia's combination of technical talent and IT-sector incentives keeps it competitive with EU nearshore markets — provided the work permit process is planned for, not treated as an afterthought.
Ready to hire in Serbia?
One case owner. Contract, payroll, tax and — where needed — immigration, under one roof. Talk to us about your Serbia hire.
One partner for the full mobility stack
Explore the rest of our in-house global mobility, immigration and tax offering.
Employer of RecordHire compliantly in 150+ countries without setting up a local entity.
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Immigration & VisasWork permits, visas and posted-worker filings in 100+ countries.
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Tax & PayrollIncome tax, social security and cross-border tax positions.
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RelocationEnd-to-end moves — home search, schools, shipping and more.
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Settling-in (DSP)On-the-ground support for employees and their families.
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Global Mobility CoordinationOne case owner across every vendor and every country.
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Business VisasShort-term travel authorisations for global teams.
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Notarial SupportApostille, legalisation and document authentication.
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