Legal employment solutions for skilled professionals
Legalna rešenja za zapošljavanje stručnih profesionalaca
Our Services for Individuals
Naše usluge za pojedince
GSM offers a solution to skilled individuals that are seeking a legal option to receive payments from abroad via a legitimate employment agreement.
GSM nudi rešenje za stručne pojedince koji traže legalnu opciju za primanje uplata iz inostranstva putem legitimnog ugovora o radu.
This is an alternative to establishing an entrepreneurial business or operating as a freelancer in Serbia, which comes with many limitations. Primarily, we refer to the liability with all personal assets for any commercial, legal, or tax-related issues (entrepreneur). Additionally, there are restrictions regarding the criteria under which one can operate as a flat-rate entrepreneur, as well as limitations on the amount of annual revenue.
On top of that, the amount of monthly/quarterly taxes and contributions rises at a far more significant rate compared to inflation, all accompanied by a substantial amount of administration that can be quite frustrating.
Ovo je alternativa osnivanju preduzetnika ili statusu freelancera u Srbiji koji ima dosta ograničenja. Pre svega mislimo na odgovornost svom svojom imovinom za bilo koji problem komercijalne, pravne ili poreske prirode (preduzetnik). Potom, ograničenja u vezi sa kriterijumima pod kojima može funkcionisati kao preduzetnik paušalac kao i ograničenja u vezi sa visinom godišnjih prihoda.
Pri svemu tome visina mesečnih/kvartalnih poreza i doprinosa raste na daleko značajnijem nivou u odnosu na stopu inflacije a sve to praćeno solidnim obimom administracije koja ume biti prilično frustrirajuća.
Benefits of Working with GSM
Prednosti rada sa GSM-om
Legal Protection
Pravna zaštita
Full legal employment contract compliant with Serbian law
Protection from personal liability for business operations
Proper tax compliance and documentation
Potpuni ugovor o radu u skladu sa srpskim zakonom
Zaštita od lične odgovornosti za poslovne operacije
Pravilna poreska usklađenost i dokumentacija
Financial Benefits
Finansijske prednosti
No additional fees or levies (ex. eco tax)
Pension contributions based on the whole salary
Potential for additional benefits
Bonus payouts in accordance with the law
Nema dodatnih troškova ili naknada (npr. eko taksa)
Uplata doprinosa na celu platu
Potencijal za dodatne beneficije
Mogućnost isplate bonusa u skladu sa zakonom
Administrative Support
Administrativna podrška
Handling of all paperwork and documentation
Management of tax filings and payments
Assistance with personal banking and financial matters
Support for annual tax filings for individuals
Access to personalized dashboard and reports
Maskimalno rasterećenje od papirologije
Upravljanje poreskim prijavama i plaćanjima
Podrška u vezi sa ličnim bankarskim i investicionim pitanjima
Podrška za izradu i podnošenje prijava za godišnji porez na dohodak građana
Pristup ličnom dashboard-u i izveštajima
Salary Calculator
Kalkulator plate
Calculate Your Employment CostsIzračunajte troškove zaposlenja
Enter your target Net Salary (RSD) to see your full employment costs with GSM EoR.Unesite vašu željenu Neto platu (RSD) da biste videli ukupne troškove zaposlenja preko GSM EoR.
ResultsRezultati
Net Salary:Neto Plata:
€ | RSD
Gross I:Bruto I:
€ | RSD
Gross II:Bruto II:
€ | RSD
GSM EoR Fee:GSM Naknada:
€ | RSD
Total Cost:Ukupni Troškovi:
€ | RSD
GSM vs. Independent Contractor
GSM vs. Paušalni preduzetnik
Feature
Karakteristika
GSM Employment
GSM zaposlenje
Independent Contractor
Paušalac
Liability with own assets
Odgovornost sopstvenom imovinom
✓ No Risk
✓ Nema rizika
✗ High Risk
✗ Visok Rizik
Test for Independent Contractor
Test Samostalnosti
✓ No Risk
✓ Nema rizika
✗ High Risk
✗ Visok Rizik
Health Insurance
Zdravstveno osiguranje
✓ Administration is handled by GSM
✓ Administraciju vodi GSM
✗ Requires additional administration on behalf of the individual
✗ Neophodni dodatni administrativni koraci koje obavlja pojedinac
Pension Expectations
Očekivani iznos za penziju
✓ Full Salary benefits
✓ Realna - prema plati
✗ Restricted to the minimum
✗ Ograničena na visinu paušala (minimalac)
Administrative Burden
Administrativno opterećenje
✓ Does not exist. Handled by GSM
✓ Ne postoji. GSM preuzima
✗ High and demanding
✗ Visok i zahtevan
Tax Obligations
Poreske Obaveze
✓ Handled by GSM
✓ Rukovodi GSM
✗ Handled by individual
✗ Rukovodi pojedinac
Ongoing Management and other running costs
Tekuće upravljanje i troškovi poslovanja
✓ Handled by GSM
✓ Rukovodi GSM
✗ Self-managed
✗ Odgovornost pojedinca
Test for Independent Contractor
Test Samostalnosti
Procedure
Procedura
Answer the test with a positive or negative (green/red) and find out your risk level as a current or future independent contractor
Odgovori na test pozitivno ili negativno (zeleno/crveno) i saznaj nivo rizika u kom se nalaziš kao sadašnji ili budući preduzetnik–paušalac
Criteria
Kriterijum
Status
Status
First Criterion: The client or a related party DOES NOT determine: • The working hours of the entrepreneur or flat-rate entrepreneur, or • The vacation and absences of the entrepreneur or flat-rate entrepreneur, dependent on the decision of the client or a related party, and • The compensation of the entrepreneur or flat-rate entrepreneur is not reduced proportional to the time spent on vacation.
Prvi kriterijum: Nalogodavac ili povezano lice s nalogodavcem NE određuje: • Radno vreme preduzetniku ili preduzetniku – paušalcu ili • Odmor i odsustva preduzetnika ili preduzetnika – paušalca zavisni od odluke nalogodavca ili povezanog lica s nalogodavcem i • Naknada preduzetniku ili preduzetniku – paušalcu se ne umanjuje srazmerno vremenu provedenom na odmoru.
Second Criterion: The entrepreneur or flat-rate entrepreneur: • Typically does NOT use premises provided by, or • Performs tasks at a location NOT designated by the client or a related party for the purpose of carrying out the assigned tasks.
Drugi kriterijum: Preduzetnik ili preduzetnik–paušalac: • Uobičajeno NE koristi prostorije koje obezbedi ili • NE obavlja poslove u mestu koje odredi nalogodavac ili povezano lice s nalogodavcem za potrebe obavljanja poslova koji su mu povereni.
Third Criterion: The client or a related party does NOT conduct or organize professional training or development for the entrepreneur or flat-rate entrepreneur.
Treći kriterijum: Nalogodavac ili povezano lice s nalogodavcem NE vrši ili NE organizuje stručno osposobljavanje ili usavršavanje preduzetnika ili preduzetnika – paušalca.
Fourth Criterion: The client did NOT engage the entrepreneur or flat-rate entrepreneur: • Following an advertisement in the media due to the need to engage individuals, or • By involving a third party typically engaged in finding suitable individuals for work, whose service resulted in the engagement of the entrepreneur or flat-rate entrepreneur.
Četvrti kriterijum: Nalogodavac NIJE angažovao preduzetnika ili preduzetnika – paušalca: • Nakon oglašavanja u sredstvima informisanja zbog potrebe za angažovanjem fizičkih lica ili • Angažujući treće lice koje se uobičajeno bavi pronalaženjem lica podobnih za radno angažovanje, a čija je usluga rezultirala angažovanjem tog preduzetnika ili preduzetnika – paušalca.
Fifth Criterion: The client or a related party: • Does NOT provide their own basic tools, equipment, or other essential material or intangible assets needed for the regular work of the entrepreneur or flat-rate entrepreneur, or does NOT finance their acquisition, except for specialized tools, equipment, or other specialized material or intangible assets that may be necessary to perform a specific task or order, or • Typically does NOT manage the work process of the entrepreneur or flat-rate entrepreneur, except for management that involves providing basic instructions related to the ordered task, reasonable control of work results, or the client’s supervision, as a diligent business entity, over the performance of the ordered task.
Peti kriterijum: Nalogodavac ili povezano lice s nalogodavcem: • NE obezbeđuje sopstveni osnovni alat, opremu ili druga osnovna materjalna ili nematerijalna sredstva potrebna za redovan rad preduzetnika ili preduzetnika – paušalca ili NE finansira njihovu nabavku, osim specijalizovanih alata, opreme ili drugih specijalizovanih materijalnih ili nematerijalnih sredstava koji mogu biti neophodni u cilju izvršavanja specifičnog posla ili naloga, ili • Uobičajeno NE rukovodi procesom rada preduzetnika ili preduzetnika – paušalca, osim takvog rukovođenja koje podrazumeva davanje osnovnog naloga u vezi sa naručenim poslom i razumnu kontrolu rezultata rada ili nadzor nalogodavca, kao dobrog privrednika, nad obavljanjem posla koji je naručio.
Sixth Criterion: At least 70% of the total income of the entrepreneur or flat-rate entrepreneur in a 12-month period that begins or ends in the relevant tax year is NOT derived from a single client or a related party.
Šesti kriterijum: Najmanje 70% od ukupno ostvarenih prihoda preduzetnika ili preduzetnika – paušalca u periodu od 12 meseci koji počinje ili se završava u odnosnoj poreskoj godini NIJE ostvareno od jednog nalogodavca ili od povezanog lica s nalogodavcem.
Seventh Criterion: The entrepreneur or flat-rate entrepreneur does NOT perform tasks within the client’s or a related party’s business activities, and the engagement contract INCLUDES a clause whereby the entrepreneur or flat-rate entrepreneur bears the usual business risk for work delivered to the client’s or a related party’s customer, if such a customer exists.
Sedmi kriterijum: Preduzetnik ili preduzetnik – paušalac NE obavlja poslove iz delatnosti nalogodavca ili povezanog lica s nalogodavcem, a za tako obavljene poslove njegov ugovor o angažovanju SADRŽI klauzulu po kojoj preduzetnik ili preduzetnik – paušalac snosi uobičajeni poslovni rizik za posao isporučen klijentu nalogodavca ili povezanog lica s nalogodavcem, ukoliko takav klijent postoji.
Eighth Criterion: The engagement contract of the entrepreneur or flat-rate entrepreneur does NOT include a partial or complete prohibition on providing services under contracts with other clients, except for a partial prohibition covering services to a limited number of the client’s direct competitors.
Osmi kriterijum: Ugovor o angažovanju preduzetnika ili preduzetnika – paušalca NE sadrži delimičnu ili potpunu zabranu preduzetniku ili preduzetniku – paušalcu da pruža usluge po osnovu ugovora sa drugim nalogodavcima, izuzev delimične zabrane koja obuhvata pružanje usluga ograničenom broju direktnih konkurenata nalogodavcu.
Ninth Criterion: The entrepreneur or flat-rate entrepreneur does NOT perform activities for compensation for the same client or a related party, continuously or intermittently, for 130 or more working days in a 12-month period that begins or ends in the relevant tax year.
Deveti kriterijum: Preduzetnik ili preduzetnik – paušalac NE obavlja aktivnosti uz naknadu za istog nalogodavca ili povezano lice sa nalogodavcem, neprekidno ili sa prekidima 130 ili više radnih dana u periodu od 12 meseci koji počinje ili se završava u odnosnoj poreskoj godini.
Test Result
Rezultat Testa
Low RiskNizak RizikHigh RiskVisok Rizik
0/9 criteria met0/9 kriterijuma ispunjeno
Although you may have met the criteria of the independence test, the Tax Administration, based on the principle of substance over form, which is grounded in the ZPPA framework, may challenge the consultant treatment of your contract and consider that you are "simulating" an employment contract, thereby avoiding taxes and contributions.
Although the independence test was introduced in 2020, there has been no effective enforcement to date.
An inspection of flat-rate entrepreneurs is expected in the coming period and will follow the guidelines for implementing the independence testIako ste delimično zadovoljili kriterijume testa samostalnosti, Poreska uprava po načelu fakticiteta (substance over form) koji svoje utemeljenje ima u okviru ZPPA, može osporiti konsultantski tretman vašeg ugovora i smatrati da "simulirate" ugovor o radu time izbegavajući poreze i doprinose.
Iako je test samostalnosti donet 2020. godine, do sada nije bilo efektivne kontrole.
Contact us to discuss your specific situation, needs, and the services you provide to international clients. We will review and respond quickly after determining that we are compatible.
Kontaktirajte nas da razgovaramo o vašoj specifičnoj situaciji, potrebama i uslugama koje pružate međunarodnim klijentima. Mi ćemo razmotriti i ubrzo odgovoriti ukoliko smo kompatibilni.
2
Documentation
Dokumentacija
We'll guide you through the necessary documentation process, requiring minimal effort on your part.
Vodićemo vas kroz neophodan proces dokumentacije, zahtevajući minimalan napor sa vaše strane.
3
Employment Setup
Postavljanje zaposlenja
We establish a legal employment relationship, handling all the necessary registrations and paperwork.
Uspostavljamo legalni radni odnos, rukujući svim neophodnim registracijama i papirologijom.
4
Client Billing
Fakturisanje klijenata
Invoicing is handled by GSM. You have insights into your account for review and tracking purposes.
Fakturisanje radi GSM. Vi imate uvid u vaš nalog radi evidencije i provere.
5
Ongoing Support
Kontinuirana podrška
We handle all administrative tasks, tax filings, and provide regular updates and support.
Rukujemo svim administrativnim zadacima, poreskim prijavama i pružamo redovna ažuriranja i podršku.
Ready to simplify your professional life?
Spremni da pojednostavite svoj profesionalni život?
Contact us today to learn how we can help you establish a legal and secure employment relationship.
Kontaktirajte nas danas da saznate kako vam možemo pomoći da uspostavite legalan i siguran radni odnos.
