At the beginning of December, the Law on the Exchange of Data, Documents and Notifications in Case of Occurrence of Temporary Incapacity for Work by Using the “e-Sick Leave–Employer” Software Solution (hereinafter: the “Law”) was adopted. The Law entered into force on 12th of December and will apply as of 1st January 2026, except for certain provisions that will apply as of 1st April 2026.

The Law introduces mandatory use of the “e-Sick Leave–Employer” software solution (hereinafter: “e-Sick Leave”) for most employers in the private and the public sector, and through it the electronic exchange of relevant documents (including confirmations on occurrence of temporary incapacity for work and reports on temporary incapacity for work issued by selected doctors) and data between employers, selected doctors and the Republic Fund of Health Insurance will be conducted. By this the state aims to establish secure and standardized realization of rights from mandatory health insurance in case of temporary incapacity for work, as well as to simplify communication among participants in this process.

To whom does the Law apply?

The Law applies to certain employers (including companies, other legal entities and entrepreneurs) who employ i.e. with whom the insured who is entitled to compensation of salary/pay in accordance with the Labor Law and the Health Insurance Law works, serves or performs tasks. The Law does not apply to natural persons employing household help staff, and the entrepreneurs who have no employees may but are not obliged to use the e-Sick Leave.

What are obligations of employers?

The employers to whom the Law applies are, firstly, obliged to register as users of electronic government services in accordance with the law governing electronic government, in order to access e-Sick Leave. These employers are obliged to register and access e-Sick Leave by 1st of January 2026, except for entrepreneurs who employ one or more people – they are obliged to do this by 1st of January 2027.

The entities who in the sense of the Law are considered employers are also obliged to use e-Sick Leave for:

  • receiving confirmations and reports on temporary incapacity for work;
  • submitting requests for calculation of salary compensation during temporary incapacity for work and receiving the calculation from the competent authority – starting from 1st April 2026;
  • submitting objections i.e. requests and receiving notifications containing data on the assessment of the first-instance i.e. second-instance doctoral commission upon the submitted objection or request – starting from 1st April 2026;
  • receiving notifications containing data on the assessment of the first-instance doctoral commission upon the proposal of the selected doctor.

What are the penalties?

The Law prescribes misdemeanor liability for non-accession and non-use of the e-Sick Leave for the purposes set out by the Law, and the monetary fine for this misdemeanor is prescribed in range from 50,000 to 200,000 RSD (for employer-legal entity, except for the Republic of Serbia, territorial autonomies, local self-government units and their bodies), i.e. in the range from 10,000 to 50,000 RSD (for entrepreneur who employs one or more people).

For this misdemeanor monetary fine is also prescribed for the person responsible within the employer i.e. for the employer’s representative, in the range from 5,000 to 25,000 RSD.

Which obligations of employees are being abolished?

On the date the Law becomes applicable i.e. on 1st January 2026, the following provisions will no longer apply to employees i.e. individuals working, serving or performing tasks for the entities who in the sense of the Law are considered employers:

  • the provisions of the Labor Law by which, inter alia, it is prescribed the obligation to deliver to the employer the confirmation of the doctor on the occurrence of the temporary incapacity for work of an employee in the sense of the health insurance regulations, as well as 
  • the provisions of the Health Insurance Law by which it is prescribed the obligation of the insured person to notify the employer on the assessment of the first-instance/second-instance doctoral commission on temporary incapacity for work.