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DEADLINE APPROACHING: CHECK IF YOUR BUSINESS IS COMPLIANT WITH OCCUPATIONAL SAFETY AND HEALTH REGULATIONS

The Law on Occupational Safety and Health (“Official Gazette of RS”, No. 35/2023), as well as the bylaws adopted based on the law, are already in force. However, full implementation of these regulations has been postponed until January 1, 2026, to give employers enough time to prepare for a stricter business regime. As this deadline approaches, we remind you of the most important obligations that must be fulfilled by then.

Risk Assessment Procedure Plan and Amendments to the Risk Assessment Act

The first step in the risk assessment procedure is the employer’s decision to initiate the risk assessment process, by which the employer appoints one or more experts to carry out the procedure. These experts then prepare a Risk Assessment Procedure Plan, which the employer approves. For detailed steps of the risk assessment procedure, we wrote more in the overview of changes to the bylaws, which you can find at the following link: News - TCLaw. After the risk assessment is conducted, employers are required to amend the existing or adopt a new Risk Assessment Act if changes are found compared to the risks identified in the previous Risk Assessment Act.

Organization of Occupational Safety and Health Tasks

Employers were previously required to appoint a professional for occupational safety and health, but the new bylaws more precisely regulate the conditions that this person must meet, the procedure for taking the professional exam and obtaining a license, the obligation of continuous professional development, and deadlines for competency checks, which are prerequisites for license renewal. According to the new conditions, employers must appoint a safety and health advisor or associate, or conclude a contract with a legal entity or entrepreneur who holds the appropriate license. The choice between advisor or associate, as well as the conditions for appointment and job description, depends on the employer’s activity and number of employees. More about these criteria can be read at the above link.

Inspection of Work Equipment and Testing of Work Environment Conditions

In accordance with the instructions prescribed by the new bylaws, employers are required to inspect and test work equipment, electrical and lightning protection installations, as well as work environment conditions. These inspections and tests are carried out by a licensed legal entity, which will henceforth conduct periodic inspections in accordance with prescribed deadlines and standards, as defined by the Rulebook on the Procedure for Inspection and Testing of Work Equipment, Electrical and Lightning Protection Installations, and Work Environment Conditions. Employers are required to maintain prescribed records of completed inspections. More information about the prescribed records can be found at the link: News - TCLaw. The date of testing the work environment conditions and equipment functionality is considered the starting point for calculating the deadlines for future periodic inspections.

Employee Training Program for Safe and Healthy Work

According to the obligations prescribed by the new bylaws, employers must adopt a Training Program for Employees for Safe and Healthy Work and, in accordance with the risk assessment, conduct periodic checks and training (especially when changing workplace, technology, or equipment). Also, records must be kept on employee training and evidence of completed training must be preserved. More on these topics can be read at the above links. The date of the completed training and verification of employee competence for safe and healthy work is considered the starting point for calculating the deadlines for future periodic checks defined in the Risk Assessment Act.

Employee Medical Examinations

Although employers were already required to provide medical examinations for employees, by January 1, 2026, medical examinations must be provided for employees working in high-risk positions, in accordance with the assessed risk. After that, periodic examinations will be conducted within the deadlines prescribed by the Risk Assessment Act, and employers are required to provide extraordinary medical examinations upon employee request and maintain prescribed records. The date of the current medical examination will be considered the starting point for calculating the deadlines for future periodic examinations.

Occupational Safety and Health Rulebook

If you have not yet aligned your Occupational Safety and Health Rulebook and internal procedures with the new law and accompanying bylaws, it is necessary to do so by January 1 of the following year. We also note that - for employers with 10 or fewer employees - the new regulations allow the rights, obligations, and responsibilities related to occupational safety and health to be regulated by an employment contract or another contract in accordance with the Labor Law.

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Finally, we remind you of the mandatory employee insurance obligation that has been in force since May 7, 2025, under which employers are required to insure employees and people who, on any basis, work or are trained to work for the employer - against work-related injuries and occupational diseases. This obligation applies to all employers, regardless of the type of activity they perform, and the premium amount depends on the level of risk, the activity performed by the employer, and whether the work involves increased or regular risk1.

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Do not wait until the deadline - due to the scope and seriousness of obligations and sanctions, ensure timely compliance: conduct risk assessments, prepare acts and training programs, and carry out prescribed medical examinations. Timely compliance not only reduces the risk of penalties but also protects employees’ health and ensures business stability.

Disclaimer: The text is informative and does not provide legal advice

Footnotes

  1. According to the interpretation of the Directorate for Occupational Safety and Health, the contractual terms and procedures for insuring employees against work-related injuries and occupational diseases - for the purpose of compensating damage caused by such injury or illness - shall, until the adoption of a specific regulation, be governed by the provisions of the Insurance Act (“Official Gazette of RS”, Nos. 139/2014 and 44/2021). This obligation may be fulfilled by contracting one of the following types of insurance: 1) Non-life accident insurance, including insurance against work-related injuries and occupational diseases - which covers: a contracted monetary compensation in case of an accident; reimbursement of agreed expenses in case of an accident; combined payment (compensation + expenses); payment due to consequences of injury or health impairment, or death of the insured person and 2) Group insurance of employees against work-related injuries and occupational diseases - which includes: insurance against consequences of accidents, including death due to an accident and permanent disability resulting from an accident; insurance against occupational diseases, in terms of diagnosed occupational illness and physical or organic impairment caused by such illness. It is useful to know that premiums for group non-life accident insurance, including coverage for work-related injuries and occupational diseases, do not constitute income under Article 14b of the Personal Income Tax Act, and are therefore not subject to personal income tax. Additionally, no tax is paid on insurance premiums arising from the conclusion and execution of contracts for group non-life insurance services, in accordance with Article 6 of Statute on Tax on Non-Life Insurance Premiums.