Digital community proposes postponement of independence test until early June due to coronavirus

The Digital Community has sent an open letter to the Government of Serbia proposing a postponement of the implementation of the item of Article 85 of the Law on Personal Income Tax which implements the independence test for enterprises, as well as an extension of the deadline for the use of tax exemptions by employers for new employees, due to the global COVID 19 virus pandemic.

As said in the letter, the suggestion is for the implementation of the independence test to be moved to June 1, 2020, and for the exemptions pertaining to the employment of qualified new employees, proscribed in Article 17 of said law, to be available until:

September 30, 2020, for former entrepreneurs which are becoming employees, who can acquire the status of a qualified new employee in line with the law, and

March 30, 2021, for unemployed persons who belong to the category of qualified new employees and for whom the employer can use an exemption.

– We believe that, with the implementation of said regulations, the number of people who have to visit the Tax Administration, courts, the Business Registers Agency and the Pension and Disability Insurance Fund in order to regulate their employment rights status, has increased. Due to the high concentration of people, the possibility of the spreading of the virus has grown – the letter reads.

The entire letter (in Serbian) can be found on the Digital Community's website.

Vlada Republike Srbije

Digital Community

independence test

Law on Personal Income Tax

postponement of independence test

employment of qualified workers