Organization of Operations of Employers During the State of Emergency

Decree on the Organization of Operations of Employers D

Ministry of Finance (“MF”) has adopted the Rulebook on arm’s length interest rates for 2020 (“the Rulebook”).


The Government of Serbia published the Decree on the Organization of Operation of Employers During the State of Emergency (the Decree) in the Official Gazette No. 31/2020. The Decree entered into force on 16 March 2020.

The Decree states that during the state of emergency, the employer is obliged to enable employees to perform work outside the premises of the employer (teleworking and work from home), at all workplaces where such work can be organized in accordance with the general act and the employment contract.

If not provided for in a general act and employment contract, the employer may adopt a decision allowing the employee to perform activities outside the employer's premises (the Decision), if the organizational conditions so permit.

Such Decision must contain:

  1. working hours;
  2. the way of supervising the work of the employee.

The employer is obliged to keep records of employees who work outside the employer's premises.

An employer whose nature of activity is such that it is not possible to organize work outside the premises of the employer, should harmonize business with the conditions of the state emergency, namely:

  • arrange shift work, if possible and without requiring additional resources, so that as few employees and all other employed persons as possible can work simultaneously in one room,
  • enable all business meetings to be held electronically or by other appropriate means (video link, video call, etc.),
  • postpone official travel in the country and abroad, in accordance with the decision of the competent authority on the ban, i.e. temporary restriction of entry and movement.

In order to ensure the protection and health of employees, engaged contractors and clients, the employer is obliged to provide all general, special and extraordinary measures related to the hygienic safety of facilities and persons in accordance with the Law on Protection of Population from Infectious Diseases.

For employees and engaged contractors who are in direct contact with clients or share a work space with multiple persons, it is necessary to provide sufficient quantities of protective equipment in accordance with special regulations.

KPMG specialists are at your disposal for any clarification or support. Slobodno nas kontaktirajte na


KPMG Tax & Legal Department

KPMG d.o.o. Beograd
Kraljice Natalije 11
11 000 Belgrade, Serbia
T: +381 11 20 50 500
F: +381 11 20 50 550

© 2024 KPMG d.o.o. Beograd, a Serbian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit

Connect with us