The Ministry of Labour, Employment, Veteran and Social Affairs published the 2026/2027 subsidy amounts for employers hiring persons with disabilities on 25 September 2026, in accordance with the Law on Professional Rehabilitation and Employment of Persons with Disabilities (Article 45) and the annual Rulebook on Subsidy Criteria. The subsidy covers a portion of the gross wage (zarada) paid to employees with certified disability, with rates varying by disability category and employment duration. For 2026/2027, the monthly subsidy per employee is: Category I (100% disability): RSD 45,000; Category II (90-99%): RSD 38,000; Category III (70-89%): RSD 30,000; Category IV (50-69%): RSD 22,000. An additional RSD 5,000/month is granted for employees under age 30. The subsidy is paid quarterly in arrears, subject to the employer maintaining the employee for at least 12 consecutive months. Applications for the 2026/2027 cycle open 1 October 2026 and close 30 November 2026 via the National Employment Service (NSZ) portal. Employers must submit the disability certificate, employment contract, and proof of timely salary and contribution payments. The subsidy is compatible with other incentives (e.g., first-time employment subsidies) but cannot exceed 80% of the total gross wage cost.
Key Takeaways
- Tiered Subsidy Based on Disability Severity: Monthly amounts range from RSD 22,000 to 45,000, with a youth bonus of RSD 5,000. Employers should categorize employees correctly using the latest disability assessment certificates (validity: 1 year for temporary, 5 years for permanent).
- Application Window and Retention Requirement: Applications accepted 1 October – 30 November 2026. The 12-month retention rule means subsidies for new hires will only be paid after the first year, creating cash-flow planning considerations.
- Cap at 80% of Gross Wage Cost: Total subsidies (including other incentives) cannot exceed 80% of the employee’s gross wage. Employers must coordinate multiple incentive claims to avoid clawbacks.
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