Changes related to forms OS and OS1 | KPMG Serbia
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Changes Related to Forms OS and OS-1

Changes related to forms OS and OS1

The Rulebook on Changes and Additions to the Rulebook on Aggregate Tax Return on Calculated and Paid Social Security Insurance Contributions (hereinafter “Rulebook”) is published in Official Gazette of Republic of Serbia no. 15 of 2 March 2012.


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Changes stipulate that as of 1 January 2013 forms OS and OS-1 (specifications) should be submitted together with tax return on calculated and paid social security insurance contributions on salaries and salary compensations, forms PP OD and PP OD – 1. 

Data on tax base for calculation of social security insurance contributions and on calculated and paid contributions should be declared in specifi cations for each employee separately.

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