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 鈥淩ulebook鈥�) is published in Official Gazette of Republic of Serbia no. 15 of 2 March 2012.
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 鈥� 1.
Data on tax base for calculation of social security insurance contributions and on calculated and paid contributions should be declared in specifications for each employee separately.
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