According to the amendments of the Rulebook, published in Official Gazette of the Republic of Serbia, no. 123 of 28 December 2012, the obligation of submitting OS and OS-1 forms has been postponed.
The Rulebook on Changes and Additions to the Rulebook on Aggregate Tax Return on Calculated and Paid Social Security Insurance Contributions, published in Official Gazette of Republic of Serbia no. 15 of 2 March 2012, introduced the obligation that starting from January 2013 along with tax returns PP OD and PP OD-1, specifications on paid social security insurance contributions for each employee - insured person should be filed out on forms OS and OS-1.
Submission of OS and OS-1 forms will start from July 2013.
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