A detailed AS LEGATT update explaining the practical impact for businesses in Serbia, with preparation steps, controls and management recommendations. This guide explains how to organise responsibilities, documentation and internal controls so that compliance supports, rather than interrupts, day-to-day operations.
Employee data and contracts
Personnel records must be complete, current and consistent with contracts and registrations.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
Registrations and changes
Employment starts, changes and terminations should be reported within the applicable deadlines.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
Payroll coordination
Attendance, leave, sick leave and variable compensation must reach payroll on time.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
Access and confidentiality
Sensitive employee data should be accessible only to authorised persons.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
Document retention
Keep signed decisions, confirmations and evidence in a structured archive.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
Periodic control
Regularly compare HR records, CROSO status and payroll data.
A practical procedure should specify who prepares the data, who reviews it, who authorises the final action and where evidence is stored. Internal deadlines should be earlier than statutory deadlines, and exceptions should be documented rather than handled informally.
- Assign a responsible person and a backup.
- Use a short control checklist before submission or payment.
- Reconcile records with an independent source.
- Keep proof of approval, submission and payment.
How AS LEGATT can help
AS LEGATT helps clients connect accounting, tax, administration and internal processes into one transparent system. Support is adapted to the company’s size, activity and existing way of working—from a review of a specific issue to implementation of procedures and recurring controls.