On 28 September 2026, the Republic Fund for Pension and Disability Insurance (RF PIO) issued an official opinion confirming that a founder and legal representative (osnivač i zakonski zastupnik) of a Serbian limited liability company (d.o.o.) who is simultaneously subject to mandatory social insurance in Switzerland under the Swiss social security system may request exemption from Serbian mandatory pension and disability insurance (obavezno penzijsko i invalidsko osiguranje). This exemption is based on the Agreement between Serbia and Switzerland on Social Security (ratified 2015, in force 2016), specifically Article 13 (detached workers) and Article 18 (exception provisions). The opinion clarifies that the exemption applies only if the individual provides a valid Certificate of Coverage (Form SRB/CHE 101) issued by the Swiss compensation fund (Ausgleichskasse), confirming active insurance in Switzerland. The exemption covers pension and disability insurance contributions (currently 25% total, split 14% employer / 11% employee), but does not extend to health insurance or unemployment insurance, which remain mandatory in Serbia for work performed on Serbian territory. The request must be submitted to the local branch of RF PIO with the Certificate of Coverage before the first salary payment. The ruling is retroactively applicable to periods where a valid certificate existed but exemption was not claimed, allowing refund of contributions paid in error within the 5-year statute of limitations.
Key Takeaways
- Treaty-Based Exemption for Dual Coverage: Founders/legal representatives insured in Switzerland can avoid double social security contributions by presenting a Swiss Certificate of Coverage (Form SRB/CHE 101). This eliminates the 25% pension/disability contribution burden in Serbia.
- Health and Unemployment Insurance Remain Due: The exemption is limited to pension and disability insurance. Health insurance (10.3%) and unemployment insurance (0.75%) contributions must still be paid in Serbia, as the territoriality principle applies for these branches.
- Retroactive Claims Possible Within 5 Years: If the individual was insured in Switzerland but paid Serbian contributions due to lack of awareness, a refund claim can be filed for up to five prior years, provided valid certificates are produced for each period.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement