Write-off of receivables making in the National Employment Service

Reasons and process for the write-off of receivables

The Rulebook on the Write-off of Claims of the National Employment Service (“Official Gazette of RS”, No. 48/2018) (hereinafter: the Rulebook) regulates in more detail the conditions, method, and procedure for the write-off of claims of the National Employment Service (hereinafter: the National Service) against debtors.

A write-off of claims represents the termination of the debtor–creditor relationship, by which the National Service, as the creditor, writes off the claim against the debtor under the conditions and in the manner prescribed by the Rulebook.

Debtors may be natural persons receiving unemployment benefits and temporary allowances, natural and legal persons using funds under contracts concluded for the implementation of active employment policy measures and their legal successors, as well as natural and legal persons who, in accordance with the law, provide guarantees for the claims of the Service from contracts concluded for the implementation of active employment policy measures.

Claims, within the meaning of the Rulebook, refer to claims arising from the payment of unemployment benefits, temporary allowances, and from contracts concluded for the implementation of active employment policy measures, including statutory default interest and the costs of the debt collection procedure.

Reasons for the Write-off of Claims

The National Employment Service may write off claims against a debtor for the following reasons:

  • the death of a debtor who was a recipient of unemployment benefits or temporary allowances,
  • the death of a debtor who was a beneficiary of funds from the National Employment Service under active employment policy measures and who has no legal heirs, provided that the death occurred during the contractual obligation period,
  • severe illness of the debtor or a close family member of the debtor. Severe illnesses are considered to include: myocardial infarction, stroke, malignant tumour, Lyme disease, lupus, pulmonary embolism, HIV/AIDS, encephalitis, bacterial meningitis, hepatitis B, hepatitis C, epilepsy, renal failure (both kidneys), benign brain tumour, liver cirrhosis, pulmonary emphysema, tuberculosis, cerebral palsy, multiple sclerosis, Parkinson’s disease, Alzheimer’s disease, and diabetes mellitus. Claims may be written off only if the severe illness was diagnosed after the repeated procedure for recognition of unemployment benefit rights, after receipt of the notice to return the paid temporary allowance, and after the conclusion of contracts for the implementation of active employment policy measures. Close family members include the debtor’s spouse, children, and adopted children.
  • when, during enforcement proceedings, it is established that the debtor, apart from the flat or house in which they reside with their household members, does not own other real estate that could legally be subject to enforcement,
  • when, during enforcement proceedings, enforcement is carried out on the debtor’s movable property (furniture, electrical appliances, and other items not essential for normal and customary living), but such items cannot be sold through public auction or private settlement,
  • when, during enforcement proceedings, it is established that the debtor does not own property that may be subject to enforcement,
  • when, during enforcement proceedings, it is established that the claim cannot be collected because the debtor’s residence or address is unknown,
  • when, in bankruptcy proceedings, the court establishes that the bankrupt debtor has no assets to satisfy creditors, or when the National Employment Service’s claim is not settled in full during the bankruptcy procedure,
  • low-value claims, where the principal debt amount together with statutory default interest, at the time of submission of the write-off proposal, does not exceed the minimum wage in the Republic of Serbia, in accordance with the law, and
  • In other cases, in accordance with the law.

Procedure for the Write-off of Claims

The procedure for writing off claims is initiated based on a debtor’s request or at the proposal of an organisational unit of the National Employment Service.

The debtor submits a request for the write-off of claims to the organisational unit of the National Employment Service competent for the place where unemployment benefits, temporary allowances, or a contract under an active employment policy measure (from which the debt arose) were obtained, either directly through the office registry of the organisational unit or by post.

The proposal for the write-off of claims is submitted by the organisational unit of the National Employment Service to the organisational unit within the Directorate of the National Service responsible for normative and legal affairs.

If debt collection proceedings have been initiated against the debtor, the procedure for the write-off of claims is initiated based on the proposal of the organisational unit within the Directorate of the Service or its branch office responsible for conducting debt collection proceedings.

The request or proposal for the write-off of claims must be accompanied by documentation specified in Article 6 of the Rulebook.

The Management Board of the National Employment Service establishes a Commission to assess the validity of the request or proposal for the write-off of claims (hereinafter: the Commission).

Based on the Commission’s proposal, the Management Board of the National Employment Service issues a decision on the write-off of claims. Implementation of the decision in the Service’s business records is carried out by the organisational unit responsible for financial affairs within the Service.

Statutory default interest is not charged on claims against debtors where debt collection proceedings have not been initiated.

The Director of the National Employment Service, based on the proposal of the organisational unit responsible for financial affairs, issues a decision on the write-off of small balances, up to the amount of 5,000.00 dinars.

Last update: 1. 10. 2025.

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