Foreign citizens who have a regulated residence in the Republic of Serbia on the basis of their studies have the right to work for up to 16 hours a week.

If you are a student or a pupil under the age of 26 and you are a member of a student or youth cooperative, the income you earn through temporary and occasional jobs on the basis of a contract concluded through the student or youth cooperative has tax treatment as other income of natural persons.

This income tax is calculated and paid at a rate of 20% based on the gross amount, reduced by the standardized costs in the amount of 20%, and is paid by reducing the calculated tax by 40%.

Contributions for compulsory social security, which include protection in case of disability and physical damage due to injury at work or 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 amount. If the gross amount for the entire month is lower than the lowest monthly contribution base, or for work shorter than one month is lower than the proportional amount of the lowest monthly base, the lowest base or its proportional amount is used.

The payer of the income, i.e. the employer is responsible for the calculation and payment of taxes and withholding contributions.