Additional work (dopunski rad) in Montenegro 2026: who may do it, up to 20 hours a week, what the contract must say, when you need employer consent, tax and the annual return

An employee who works full time may conclude an additional work contract (ugovor o dopunskom radu) with the same or another employer, for up to half of full working time. Under the Labour Law full working time is 40 hours a week, so additional work then lasts at most 20 hours a week. The contract is concluded in writing, and the person who concludes it has the right to health and pension insurance. The Personal Income Tax Law treats income from additional work as personal earnings, so at every payment the payer withholds tax at rates of 0, 9 and 15%. If your total personal earnings from two or more employers exceed 700 euros gross a month, you file an annual tax return by the end of April. Since the 2026 amendments, a special law may regulate additional work in health institutions differently.

This guide explains who may do additional work, what the contract must contain, when you need your employer's consent, how additional work is taxed and when you file a return.

Who may do additional work?

• A collective agreement may set full working time shorter than 40 hours, and then the limit for additional work is shorter too.
• Someone working part time may, instead of additional work, conclude several part-time employment contracts with several employers and so reach full time within a 40-hour week.
• The 2026 amendments to the Labour Law add that, in the public interest, additional work by employees of health institutions may be regulated differently by a special law.

What must an additional work contract contain?

• the employer's name and registered seat;
• the name, surname and personal identification number (JMB) of the person doing the work;
• a description of the work, the place of work and how the work is done;
• the period of the contract and the working hours;
• the amount of pay and the deadlines for paying it;
• rights, obligations and responsibilities for health and safety at work;
• the reasons for terminating the contract and other rights and obligations from the work.

The contract ends when the agreed period expires or when either party terminates it, and the employer keeps a record of additional work contracts.

When do you need your employer's consent?

• In the employment contract the employer may set work you may not do in your own name or for someone else without its consent, which the law calls a non-compete clause.
• A non-compete clause may be agreed only if at the employer you gain especially important technological or other specific knowledge, a wide circle of business partners or important business information and secrets.
• If you breach a non-compete clause in your employment contract, the employer has the right to terminate your employment contract and to claim damages.
• So before additional work for another employer, read your employment contract, and if it contains a non-compete clause for such work, ask for written consent.

How is additional work taxed?

• The Personal Income Tax Law counts income under an additional work contract as personal earnings, just like a salary.
• The payer calculates, withholds and pays the tax at every payment, on the gross amount of that payment, at 0% up to 700 euros, 9% from 700.01 to 1,000 euros and 15% above 1,000 euros.
• By 31 January the payer gives you the data on the earnings paid and the tax withheld for the previous year.
• If your total personal earnings from two or more employers exceed 700 euros gross a month, you file an annual income tax return by the end of April for the previous year.
• The tax authority then sets the final liability by a decision, based on the return and official records, within 30 days of the return being filed.
• For example, with a main salary of 1,000 euros gross and additional work of 300 euros gross a month, your total is 1,300 euros, so you file an annual return.

How a service contract is taxed is explained in our guide to the service contract (ugovor o djelu), and tax and contributions on your main salary in our guide to salary tax. Deadlines and the form for the return are covered in our guide to the annual tax return, and extra work in your own name in our guide to becoming a sole trader.

Frequently asked questions

How many hours may I do additional work? Up to half of full working time, which with a 40-hour full working week means at most 20 hours a week.

May I do additional work for the same employer? Yes, the Labour Law allows an additional work contract with both the same and another employer.

Do I need my employer's consent for additional work? The law does not always require it, but if your employment contract contains a non-compete clause for that work, without consent you risk dismissal and a damages claim.

May I do additional work if I work half time? An additional work contract is concluded by a full-time employee, and someone working part time may conclude several part-time employment contracts instead.

How much tax is paid on additional work? The payer withholds tax at 0, 9 and 15%, as on a salary, and the tax authority sets the final liability with the annual return.

Do I have to file a tax return because of additional work? You do if your total personal earnings from two or more employers exceed 700 euros gross a month, by the end of April.

Sources

Additional work, the content of the contract and the right to insurance are set by the Labour Law (Arts. 61, 62, 161, 202 and 203), and the rule for health institutions by the amendments to the Labour Law in Official Gazette 51/2026 (Art. 59). Personal earnings, rates, withholding, the annual return and the tax decision are set by the Personal Income Tax Law (Arts. 10, 14, 43, 43a, 46 and 47), with the amendments in Official Gazette 160/2025 that apply from 1 January 2026. The information was checked on 28 September 2026. Fijaka is a classifieds platform; this text is not legal or tax advice.