Law on Occupational Safety and Health – Applicable as of January 1, 2026

Amendments to the Law on Occupational Safety and Health (hereinafter: the Law), which entered into force on May 7, 2023, introduced a series of new obligations for employers — from adopting a risk assessment act in line with new rulebooks to mandatory employee insurance against workplace injuries and occupational diseases.

Although the initial compliance deadline was May 7, 2025, at the request of employers’ associations, the implementation of four key rulebooks has been postponed to January 1, 2026, giving employers additional time for organizational and financial preparation.

Implementation of the New Law on Occupational Safety and Health

The new Law on Occupational Safety and Health came into force on May 7, 2023, with a two-year transition period for compliance. Before the deadline took effect, and at the request of businesses—particularly SMEs—the Ministry of Labour, Employment, Veteran and Social Affairs decided to postpone the application of four rulebooks that define how the new legal obligations are to be implemented.

The following rulebooks have been postponed:

• Rulebook on Preventive Measures for Safe and Healthy Work at Height,
• Rulebook on Procedures for the Inspection and Testing of Work Equipment, Electrical and Lightning Protection Installations, and Working Environment Conditions,
• Rulebook on the Method and Procedure of Risk Assessment in the Workplace and Work Environment,
• Rulebook on Record-Keeping and Retention Periods in the Field of Occupational Safety and Health.

These rulebooks will fully apply as of January 1, 2026.
It’s important to note that the Law on Occupational Safety and Health is already in force, and employers can and should comply with it now. From January 1, 2026, compliance will be subject to inspection.

Risk Assessment Act — An Obligation for Every Employer

Article 16 of the Law stipulates that employers must prepare a written Risk Assessment Act for all workplaces in the work environment and define the methods, measures, and deadlines for eliminating or minimizing risks.

The Risk Assessment Act is the cornerstone document of occupational safety because it contains:

• analysis of all risks that may endanger employee safety and health,
• specific measures to prevent those risks,
• designated persons responsible for implementation, and
• deadlines for execution.

The method and procedure for risk assessment are defined in the Rulebook on the Method and Procedure of Risk Assessment in the Workplace and Work Environment, which will be fully applicable from January 1, 2026.

In practice, this means that employers must prepare and align their risk assessment acts with the new rules by that date to avoid substantial fines for non-compliance.

Specifically, failure to prepare a written risk assessment act for all workplaces and define measures and deadlines for minimizing risks may result in the following penalties:

• legal entities: RSD 1,500,000 to 2,000,000,
• entrepreneurs: RSD 400,000 to 500,000,
• responsible persons: RSD 50,000 to 150,000,
• natural persons engaging workers: RSD 50,000 to 150,000.

Mandatory Employee Insurance

One of the most significant novelties is contained in Article 67, which states:

“The employer shall insure employees against workplace injuries and occupational diseases to ensure compensation for damages. The financial cost of insurance shall be borne by the employer.”

However, the Law stipulates that the conditions and procedures for employee insurance will be regulated by a separate law. This law has not yet been adopted, creating a legal gap currently interpreted in three ways:

1. First interpretation: Article 67 is not applicable until the new law is adopted → no obligation to insure employees yet.
2. Second interpretation: In the absence of a new law, the existing Law on Obligations and the Law on Insurance apply → insurance is voluntary.
3. Third interpretation: Article 101 clearly provides for fines for employers who fail to insure employees → the obligation already exists.

This third interpretation strongly supports the view that the obligation is in force even without the additional law.

How Employers Are Responding

Responses vary. Some employers choose to insure their employees in anticipation of the forthcoming law, while others opt to postpone, accepting the risk of non-compliance with an ambiguous provision.

Employers should note that Article 101 provides for the following fines:

• legal entities: RSD 1,000,000 to 2,000,000,
• responsible persons: RSD 50,000 to 150,000,
• entrepreneurs: RSD 400,000 to 500,000.

Given these substantial penalties, it is advisable for employers to seriously consider taking out insurance policies, as this represents both prevention and proof of responsible business practice.

Who Is Considered an Employer under the Law?

Employers under the Law are:

• legal entities employing or engaging workers,
• entrepreneurs employing or engaging workers,
• natural persons employing or engaging workers (except domestic staff and family farms).

Self-employed entrepreneurs without employees (e.g., flat-rate taxpayers, entrepreneurs with personal salary or taxable profit) are not considered employers under the Law.
They are not required to adopt a Risk Assessment Act or provide insurance but must still comply with occupational safety rules to protect themselves and others.

What Is Expected from Employers?

1.Organizational preparation

Compliance requires serious organizational work, especially for SMEs that lack formal occupational safety systems. Employers are advised to engage certified OSH professionals or authorized agencies.

2.Financial planning

Although employee insurance policies are relatively affordable, the cost must be included in the budget before the new year. Insurance is an important protection tool against potential damage claims.

3.Documentation alignment

The Risk Assessment Act must be prepared and stored in line with the new rulebooks, along with records of all implemented safety measures. Non-compliance may trigger inspections and fines.

Conclusion

Although some provisions of the Law have been formally postponed, the core obligation of employers to ensure a safe working environment and legal protection for themselves and their employees remains in effect.

• The deadline for full alignment with the new rulebooks is January 1, 2026.
• The obligation to insure employees has not been explicitly postponed.
• Penalties for non-compliance are significant.

Timely preparation reduces legal and especially financial risk.

Law Firm Petrović Mojsić & Partners