To calculate the salary and taxes in Kosovo please click here.
What are the minimum wage requirements?
The minimum wage is EUR 200 per month.
Contributions & Taxes
How much are the contributions & taxes?
The individual income tax ranges from 0% to 10%. Income tax is calculated according to progressive rates.
The employer cost is generally estimated at 5% of the employee salary.
Pension Fund – 5%.
What is the payroll cycle?
The payroll cycle in Kosovo is generally a monthly cycle, with wages usually paid by the 5th of the next month.
Is there 13th salary in Kosovo?
There is no statutory requirement to pay the 13th or the 14th month’s salary in Kosovo.
What are the main Labor Rules?
Probation period rules
The employer can set a probationary period in the employment contract of up to 6 months. A notice period of 7 days must be provided if an employee is terminated during the probationary period.
Compliant terminations include:
- Voluntarily by the employee
- By mutual agreement
- Unilaterally by the employer based on:
- Economic hardship
- The employee is no longer able to perform the job
- Disciplinary dismissal
- Performance for the job is unsatisfactory after a written warning
- By the expiration of the contract
Employers that don’t renew a fixed-term contract must inform the employee at least 30 days before the end of the agreement. If not, the employer will have to pay additional severance.
Notice will depend on the length of service and the type of employment:
- Fixed-term: 30 days
- 30 days for up to 2 years of employment
- 45 days for up to 10 years of employment
- 60 days for over 10 years of employment
Leave and Benefits
Leave and Benefits rules
Employees are entitled to 20 working days per year of sick leave paid by the employer. During this period employees will receive 100% of their average salary.
Maternity leave & Paternity leave
Pregnant employees are entitled to 270 days of paid leave. 45 days must be taken before the child’s birth.
For the first six months, the employee will receive 70% of their average salary paid by the employer, and for the following three months the government will pay 50% of their average salary.
The employee can extend leave an additional 90 days unpaid.
Employees are entitled to 10 days of paid paternity leave that must be taken after the child’s birth.
The employee will receive 100% of their average salary during this period, and the employer will be responsible for this pay.
The employee can extend leave an additional 14 days unpaid at any time before the child reaches the age of three.
What are the minimum vacation days?
Employees in Kosovo are entitled to 20 days of paid sick leave every year with the full salary paid by the employer.
Health Security & Private Insurance
Kosovo has compulsory public health insurance.
* Native Teams can support you in finding the best private insurance in the country. Contact us and we will send a comparison of insurance packages and prices*
Relocation and Work Permits
Native Teams will act as your Employer of Record and apply for your work permit in the country. You will be able to upload all the needed documents in our app. Native Teams will support you by giving you regular updates on the progress until you get your work and residence permit.
How long is the Visa / Work Permit process?
2 to 4 weeks depending on the authorities and provided documents.
Which documents do you need?