The paper tackles the comparison of entrepreneurial intentions among students and employees in Serbia. A t-test was applied to compare individual entrepreneurial orientation dimensions, achievement dimension, and theory of planned behaviour dimensions (including entrepreneurship intention dimension). The analysis also encompassed gender as the subject's control variable. The main conclusions are 1. Risk-taking dimension, Proactiveness, and Achievement have statistically significantly higher average values for employees than for students. Students have statistically significantly higher average values of the following dimensions: Personal attitude, Subjective norm, and Entrepreneurial intention. Dimensions Innovativeness and Perceived behavioural control are equally present in both students and employees. 2. Results for female students and female employees show identical results as for the total sample. Results for male students and male employees differentiate in that the male employees' attitudes toward entrepreneurship remain high even though they have a job. 3. The highest values for Personal attitude and Entrepreneurial intention dimensions are achieved by male students, and thereafter by female students, male employees, and the lowest by female employees. 4. The minimum difference between entrepreneurial attitudes and intentions is among male students, whereas the maximum difference between entrepreneurial attitudes and intentions emerge with male employees.