CROSO (the Central Register of Compulsory Social Insurance) is the central system for electronic submission of the unified compulsory social insurance registration in Serbia. For employers, the key point is to ensure that every registration, change or deregistration is supported by the appropriate legal basis and documentation and is submitted within the prescribed deadline.
What is CROSO and what is it used for?
The CROSO portal is used to register the start of insurance, changes during insurance and termination of insurance. The electronic filing does not replace employment documentation: the employment contract, annex, decision or other relevant document must be consistent with the data submitted to CROSO.
CROSO registration of an employee – what is the deadline?
An employee or another person engaged for work must be registered no later than before they start work. The registration should therefore not be left until after the person has already started working. Before filing, the employer should verify identification data, the insurance basis, the start date and other information arising from the underlying documentation.
- Prepare the relevant contract or other legal document before work starts.
- Verify the employee's identification data.
- Make sure the employment start date and CROSO data are consistent.
- Check the insurance basis, working time and other relevant fields.
- Retain the confirmation of the successfully completed registration.
Deregistration and changes during insurance
For termination of employment or work, termination of an activity, or a change during insurance, the unified registration is generally submitted within three working days of the relevant event. The effective date entered in CROSO should correspond to the document that created the change.
A change in working time, insurance basis or another registered item should not be treated as a purely technical entry. The supporting document should be checked first, together with any effect on payroll, contributions and HR records.
How is the unified registration submitted?
The unified registration is submitted electronically through the Central Register portal. The type of supporting evidence depends on the insurance basis. The person submitting the registration must have the appropriate access and authority, and the electronic confirmation should be retained after the filing is accepted.
M-A confirmation – why should it be retained?
After an accepted registration, CROSO issues the M-A confirmation. It is an important part of the employee file and should be kept together with the document on which the registration, change or deregistration was based. It provides a clear record of what was filed and when.
Common CROSO mistakes by employers
- Late employee registration – the person starts work before the registration is submitted.
- Incorrect effective date – CROSO data do not match the employment contract or termination document.
- Incorrect insurance basis – the selected basis does not correspond to the actual engagement.
- Change without supporting documentation – a technical change is not supported by an annex, decision or other relevant document.
- Deregistration without reconciliation – the termination date is not aligned with HR and payroll records.
- Confirmation not archived – the company cannot easily prove the completed registration, change or deregistration.
What if the deadline has been missed?
CROSO applies controls to statutory filing deadlines. If a registration, change or deregistration was not submitted on time, an arbitrary date should not be entered simply to make the system accept the filing. The facts and supporting documents should first be established and the appropriate correction or subsequent procedure followed for the specific case.
Checklist before submitting a CROSO filing
- Is there an appropriate contract, annex, decision or other legal basis?
- Are the personal and identification data correct?
- Is the start, change or termination date correct?
- Has the correct insurance basis been selected?
- Are working time and other relevant data consistent with the documentation?
- Is the filing being submitted within the applicable deadline?
- Will the M-A confirmation be retained in the employee records?
How AS LEGATT can help
AS LEGATT supports employers in coordinating CROSO filings with employment documentation, payroll and internal records, helping reduce discrepancies between HR documents, social insurance registrations and accounting data.