Guide
Maternity leave and allowance
We prepare and submit all the paperwork for salary compensation during maternity leave and child-care leave and follow the procedure with the local self-government through to payment.
Maternity leave and child-care leave are the legal rights of an employed mother to be temporarily absent from work due to childbirth and caring for the child, with the right to salary compensation instead of pay. Although the compensation is ultimately paid by the state, the whole process starts with the employer, who enters the salary and contribution-base data and reports the leave. The application is filed with the competent local self-government unit (the municipality or city) according to the place of residence, which conducts the procedure and issues a decision on the right and the amount. Correctly and timely submitted documentation decides whether the mother receives the full compensation she is entitled to and whether the payment is delayed.
What you should know
- Maternity leave generally begins shortly before the expected date of childbirth and lasts up to three months from the date of childbirth, and child-care leave continues from it, so for the first and second child together they make a total of one year, while for the third and each subsequent child they last a total of two years.
- The salary compensation is not paid by the employer; it is paid by the competent ministry directly into the recipient's account in a net amount, while the employer's role is to enter the salary and contribution-base data and report the leave.
- The base for calculating the compensation is the sum of the monthly bases on which contributions were paid on income having the character of salary, for the last 18 months preceding the month the leave begins, so contributions paid regularly and accurately directly affect the amount of the compensation.
- The monthly base of the salary compensation cannot exceed three average monthly salaries in the Republic of Serbia according to the latest published data of the body responsible for statistics, which is the legal cap on the highest amount of the compensation.
- The compensation application is filed with the local self-government unit (municipality or city) according to the recipient's place of residence, which conducts the procedure and issues a decision; the calculation of obligations toward the state is still reported through the PPP-PD tax return.
- Exercising the right requires, among other things, the temporary incapacity report (medical certificate), the child's birth certificate extract, proof of salary and paid contributions, and forms completed by the employer, with the documentation generally obtained before and during the start of the maternity leave.
How we handle it
- 01 Checking eligibility and bases We review the salary and paid contributions for the last 18 months and estimate the amount of the compensation, so we can spot any gaps in the bases in time.
- 02 Preparing the documentation We prepare and complete the forms and certificates the employer submits, together with the medical certificate, the birth certificate extract, and proof of salary and contributions.
- 03 Reporting and filing the application We report the leave and file the complete application with the competent local self-government unit according to the place of residence, in the prescribed form and deadline.
- 04 Following the procedure and decision We follow the procedure with the municipality or city through to the decision on the right and amount of compensation and respond if additional documentation is needed.
- 05 Calculation and records We align the leave records in the payroll calculation and the PPP-PD tax return and monitor the regular payment of the compensation until the employee returns to work.
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