What to do when your employer skips social security payments
Social security contributions are a central part of formal employment in Serbia. They help finance pension and disability insurance, compulsory health insurance, and unemployment protection. When an employer withholds contributions, reports an incorrect salary, or leaves employment unregistered, the problem can affect your pension record, access to healthcare, eligibility for benefits, and ability to prove your work history.
A payslip or employment contract does not automatically prove that money reached the relevant public funds. Employers are generally responsible for calculating, reporting, and paying payroll taxes and contributions. Employees therefore need to distinguish between a contribution that was properly reported but not paid, an incorrect payroll calculation, and work that was never registered.
Acting early is important. Keep your documents, verify the information held by public institutions, and use written complaints wherever possible. A clear record can help labour inspectors, tax authorities, courts, and legal aid organizations understand what happened.
Check what your employer has reported
Begin by collecting your employment contract, annexes, payslips, bank statements, attendance records, messages about salary, and any written communication with the employer. Compare the salary shown in the contract and payroll calculation with the amounts actually paid. Note each month in which contributions appear to be missing or calculated on a lower base.
You can request information about your insurance record and reported employment periods from the Republic Fund for Pension and Disability Insurance and other competent authorities. The Central Register of Compulsory Social Insurance, commonly known as CROSO, may also help establish whether employment and insurance data were submitted. Ask what period the information covers and whether the reported contribution base matches your agreed salary.
Do not rely only on verbal assurances that the employer will “pay next month.” Send a written request asking for a contribution statement, payroll calculations, and clarification of any unpaid amounts. Keep proof that the request was delivered, such as an email record, registered letter receipt, or signed copy.
Understand the possible legal violations
Several different problems may be involved. An employer may have failed to register an employee, registered the employee for only part of the working time, reported a lower wage than the one actually agreed, or submitted calculations without transferring the money. These situations can trigger different procedures and may require contact with more than one authority.
The Labour Inspectorate supervises many employment-law obligations, including undeclared work, employment contracts, working hours, and wage-related documentation. The Tax Administration is relevant to tax and contribution reporting and collection. The pension and health insurance institutions can explain how missing records affect your insurance status, while a court may be needed to establish or recover particular monetary claims.
Employees should also review the rules that apply to their specific relationship. A standard employment contract, temporary and occasional work, agency work, and work performed without a contract can create different evidence and protection issues. NOMCENTAR’s explanation of worker rights can help employees identify related claims involving unpaid wages and employer refusal.
File a complaint with supporting evidence
A complaint to the Labour Inspectorate should identify the employer, workplace, dates of employment, nature of the suspected violation, and steps already taken. Attach copies rather than originals. Include the contract, payslips, bank records, messages, schedules, and any contribution or insurance information you have obtained.
Describe facts in chronological order. For example, state when employment began, what salary was agreed, which months were unpaid or underreported, and how the employer responded to your requests. Avoid unsupported accusations and mark clearly where you are relying on records and where information remains uncertain.
Depending on the issue, a report to the Tax Administration or a request for information from the pension and health insurance authorities may be appropriate as well. An inspection may establish violations or order corrective action, but it may not resolve every wage or damages claim. A separate civil proceeding can sometimes be necessary to recover money or obtain a formal ruling about an employment relationship.
| Problem | Useful first step | Possible authority or remedy |
|---|---|---|
| Employment was never registered | Gather proof of work and submit a written complaint | Labour Inspectorate; court recognition of employment |
| Contributions are missing from the insurance record | Request an insurance-history check | Pension or health insurance institution; employer correction |
| Salary was reported below the agreed amount | Compare contract, payroll calculations, and bank payments | Labour Inspectorate, Tax Administration, or court |
| Payroll calculation was issued but money was not paid | Preserve the calculation and payment records | Enforcement or court procedure, depending on the document |
| Workplace injury occurred during unregistered or underreported work | Obtain medical records and report the incident promptly | Labour Inspectorate, health authorities, and possible compensation claim |
Protect your position while you remain employed
Many employees hesitate to complain because they fear dismissal, reduced hours, harassment, or loss of income. Retaliation can create an additional labour dispute, so keep evidence of schedule changes, threats, disciplinary measures, exclusion from work, or pressure to sign inaccurate documents.
Do not sign a statement saying that all wages or contributions have been settled if that is untrue. If the employer offers a new contract or annex, read it carefully before signing, especially if it changes the salary, working time, job description, or insurance base. Ask for a copy of every document you sign.
If an injury has occurred, seek medical attention immediately and explain that it happened at work. Preserve photographs, witness details, medical reports, and accident-related messages. NOMCENTAR provides practical guidance on reporting workplace injuries, including why prompt documentation matters.
Choose the right enforcement route
A labour complaint can encourage an inspection and may help document illegal employment or inaccurate records. It is not always a substitute for legal action. If you are seeking unpaid salary, damages, or recognition of an employment relationship, consult a lawyer or free legal aid provider about the appropriate claim and evidence.
Payroll calculations are particularly important. Serbian employment law recognizes the importance of the employer’s calculation of earnings, and in some circumstances a properly issued calculation can support enforcement. Whether it is directly enforceable depends on its form and contents, so obtain advice before relying on it as the only route.
Time limits also matter. Claims arising from employment may be subject to limitation periods, commonly including a three-year period for certain monetary claims under the Labour Law. The exact deadline can differ according to the type of claim, the date it became due, and whether another law applies. A complaint to an authority does not necessarily preserve every court deadline, so do not postpone legal advice.
Practical steps to take now
Use a simple file, spreadsheet, or secure digital folder to record each month and each action. Keep copies outside the workplace if possible. If other employees face the same problem, their statements and records may help show a wider pattern, but each worker should protect personal information and obtain individual advice.
Free legal assistance may be available through local government services, bar associations, and nonprofit organizations. NOMCENTAR’s team of legal advisers works on access to justice and legal education, making it a possible starting point for understanding your options and preparing a referral.
Prioritize these actions:
- Collect your contract, annexes, payslips, bank statements, messages, schedules, and medical records.
- Request written confirmation of your employment and contribution history from the relevant institutions.
- Send the employer a factual written request and preserve proof of delivery.
- Report suspected undeclared work, underreported wages, or missing contributions to the appropriate authority.
- Obtain legal advice quickly if dismissal, workplace injury, insolvency, or a limitation deadline is involved.
Seek help before the record disappears
Missing social security contributions can remain invisible until you need healthcare, apply for unemployment support, calculate pension service, or claim compensation after an injury. A timely check of your records can reveal whether the problem concerns registration, reporting, payment, or all three.
Prepare your documents and contact a free legal aid provider, the competent inspection authority, or NOMCENTAR for guidance on the next step. A written record, accurate timeline, and early legal advice can significantly improve your ability to protect your employment rights and secure the social insurance record you earned.