Underthe Serbian Labour Law, the employee is entitled to the following compuslaryallowances:

• Meal allowance, unless the employer provided this right in some other way; - no minimal amount is prescribed. The tax aspect is same as for the salary.
• Holiday allowance - no minimal amount is prescribed. The tax aspect is same as for the salary.

 Theemployee is also entitled to refund of the following expenses:

1. For commuting to and from work, in the amount of the price of public transportation ticket, if the employer did not provide own transportation. Non-taxable amount is up to the cost of public transportation ticket, if the cost are documented. The non-taxabel cap per month is 5.398 RSD.
2. Per diems, accomodation and travel cost, for the business trip in the country. Per-diems are non-taxable 3.241 RSD for the full day. The accomodation and travel costs are fully non-taxable if the bills are provided.
3. Per diems, accomodation and travel cost for the business trip abroad. Per-diems are non-taxable 50 EUR for the full day. The accomodation and travel costs are fully non-taxable if the bills are provided.
4. For accommodation and food during field work, if the employer didn't provide to the employee the accommodation and food without compensation. Fully non-taxable if the bills are provided.