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      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.

      Igor Lončarević

      Partner, Head of Tax & Legal

      KPMG in Serbia and in Montenegro

      Biljana Bujić

      Partner, Tax & Legal

      KPMG in Serbia and in Montenegro


      The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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