22. 01. 2026.
An increasing number of employed individuals are considering an additional source of income—whether through freelance work, consulting services, or running a small business. In such situations, the concept of supplementary entrepreneurial activity comes into play.
WHAT IS A SUPPLEMENTARY ENTREPRENEURIAL ACTIVITY?
A supplementary entrepreneurial activity exists when a person who is already employed simultaneously carries out a registered entrepreneurial activity.
This activity does not replace the primary employment but represents an additional, parallel source of income.
In practice, this means that the person:
ARE THERE ADDITIONAL OBLIGATIONS?
Yes. Although the person is already insured through their employment, performing a supplementary entrepreneurial activity entails a specific obligation to pay contributions for mandatory social insurance.
In other words, employment does not eliminate the obligations arising from the additional entrepreneurial activity.
HOW IS THE CONTRIBUTION BASE DETERMINED?
The amount of contributions does not depend directly on profit, but on the annual turnover generated through the supplementary activity. The contribution base is determined according to the following thresholds:
The base amounts to 60% of the average monthly salary in Montenegro
The base amounts to 100% of the average monthly salary
The base amounts to 150% of the average monthly salary
The entrepreneur may choose a higher base than the prescribed one, if desired.
WHO MOST OFTEN CHOOSES A SUPPLEMENTARY ACTIVITY?
This model is particularly common among:
A supplementary entrepreneurial activity enables additional income but also implies clearly defined fiscal obligations that are important to understand before starting the business.
