The Law on Occupational Safety and Health, which entered into force in May 2023, introduced significant novelties and more demanding obligations for employers in Serbia. Although the original transition period for compliance was set to expire on May 7, 2025, the legal framework was recently amended, granting employers more time for organizational and financial preparation.

Under the adopted amendments, the implementation of four key bylaws (rulebooks) has been postponed to July 1, 2026. Below is an overview of the postponed obligations, as well as those that are already fully in force and whose non-compliance entails strict misdemeanor penalties.

Which rulebooks are postponed until July 2026?

The extension of the transition period applies exclusively to the technical implementation of the following acts:

1. Rulebook on the method and procedure of risk assessment at the workplace and in the working environment;
2. Rulebook on the procedure for inspecting and checking work equipment and testing installations;
3. Rulebook on preventive measures for safe and healthy work at heights;
4. Rulebook on the method of keeping and deadlines for storing records in the field of occupational safety and health.

It is important to note that postponing the application of these rulebooks does not mean the suspension of the Law itself. The Law on Occupational Safety and Health remains in force and is legally binding for all employers.

Risk Assessment Act – a fundamental legal obligation for every employer

According to Article 16 of the Law, the employer is obliged to adopt a Risk Assessment Act in written form for all workplaces in the working environment. This document represents the foundation of the protection system and must contain an analysis of all potential hazards, specific measures for their elimination, as well as deadlines and the persons responsible for implementing those measures.

The penal policy for failing to possess this act is extremely strict. If non-compliance is established, the prescribed fines for legal entities range from 1,500,000 to 2,000,000 RSD, and for entrepreneurs from 400,000 to 500,000 RSD. Furthermore, responsible persons within a legal entity, as well as natural persons who engage others for work, are subject to fines ranging from 50,000 to 150,000 RSD.

Mandatory employee insurance: Currently valid practice

Article 67 of the Law prescribes the employer's obligation to ensure their employees are protected against work-related injuries and occupational diseases to ensure damage compensation. The costs of the insurance premium fall exclusively on the employer.

Although a separate law (lex specialis) that would further regulate the conditions and procedures of this insurance has not yet been enacted, the Directorate for Occupational Safety and Health has taken the position that the insurance obligation already exists. According to their interpretation, until a specific law is passed, insurance must be implemented in accordance with the applicable Law on Insurance.

Employers who fail to comply with this provision face the risk of misdemeanor fines ranging from 1,000,000 to 2,000,000 RSD for legal entities. In addition to preventing inspection sanctions, having an insurance policy practically serves as a safeguard for the employer against potential civil claims in the event of a harmful incident.

The concept of an employer under the new Law – who is (not) considered an employer

Under the Law, an employer is considered to be any legal entity, entrepreneur, or natural person who employs or engages other persons for work (with the exception of domestic auxiliary staff and family agricultural holdings).

On the other hand, self-employed entrepreneurs (e.g., flat-rate taxpayers or entrepreneurs opting for personal wage payouts who do not have employees) are not considered employers within the meaning of this Law. Consequently, they are not obligated to adopt a Risk Assessment Act or secure an insurance policy. However, they are strictly required to know and comply with general safety rules to protect their own health and the health of others in the working environment.

Recommended practical steps for compliance

Although the formal deadline to comply with the new rulebooks has been moved to July 2026, it is highly recommended to begin organizational and financial preparations in a timely manner:

1. Organizational preparations: The systematic drafting or revision of the Risk Assessment Act and the harmonization of accompanying documentation require time. Therefore, the timely engagement of a licensed Occupational Safety and Health (OSH) Officer is strongly recommended.
2. Financial planning: It is advisable to incorporate the costs of employee insurance policies, as well as the potential procurement of new protective equipment, into business budgets well before the legal deadlines expire.

Timely preparation not only ensures a safe working environment for your employees but also serves as the primary mechanism for mitigating legal and financial risks in your business operations.