Skip to main content

      Please note that as of 1 January 2026 “E-Sick Leave – Employer” starts to apply.

      The system was provided by the Law on the Exchange of Data, Documents, and Notifications in the Case of Temporary Incapacity for Work Using the Software Solution “E-Sick Leave – Employer” (hereinafter: “the Law”) published in the Official Gazette of the Republic of Serbia No. 109/25.

      Employers’ Obligations

      Employers are required to register – create an account with the E-Government portal no later than 1 January 2026.

      Employers can log in to the “E-Sick Leave – Employer” system and create an employer profile starting from 1 January 2026.

      Please find link to the website where you can find instructions for registration and login of legal entities, instructions for account administration and accessing the service, and instructions for the e-sick leave and employer service – link: eUprava.

      All instructions are available in Serbian language only.

      The Law prescribes a fine for employers (legal entities) who do not access and use the E-Sick Leave system from 50,000 to 200,000 dinars. Responsible person with the employer may be fined from 5,000 to 25,000 dinars.

      Postponed application of certain Law provisions

      The provisions of the Law that will start to apply as of 1 April 2026, include the following:

      • Submission of requests for the assessment of salary compensation during temporary incapacity for work and receipt of the assessment from the competent authority, and
      • Submission of objections, or requests and receipt of notifications containing data on the assessment of the first-instance or second-instance medical commission upon the submitted objection.
      Igor Lončarević

      Partner, Head of Tax & Legal

      KPMG in Serbia and in Montenegro

      Biljana Bujić

      Partner, Tax & Legal

      KPMG in Serbia and in Montenegro


      Download

      Start of application of “E-Sick Leave – Employer” system

      Download and save the PDF version of this Tax Alert

      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.

      Tax Alerts

      Our regular newsletter provides you with updates on the latest changes of tax and accounting regulations as soon as a new rule is being approved.

      Tax & Legal Department

      If you have any questions or concerns, contact specialists from our Tax & Legal Department.

      Employees analyzing price charts