Find your employer of record in Kosovo

Kosovo famous place - EOR World Wide
Kosovo - EOR World Wide

Kosovo

currency

Euro (EUR)

Currency

Payroll_Frequency

monthly

Payroll Frequency

Employer_Tax

0 to 4

Employer Tax

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Overview

Capital

Currency

Date Format

Fiscal Year

Reviews

Pristina

Euro (EUR)

DD/MM/YY

January 1st-December 31st

0 / 5 Star (0 Reviews)

Kosovo famous place - EOR World Wide

Find your employer of record in Kosovo

Kosovo

currency

Euro (EUR)

Currency

Payroll_Frequency

monthly

Payroll Frequency

Employer_Tax

0 to 4

Employer Tax

Overview

Capital

Currency

Date Format

Fiscal Year

Reviews

Pristina

Euro (EUR)

DD/MM/YY

January 1st-December 31st

0 / 5 Star (0 Reviews)

0

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Overview

Euro (EUR)

CURRENCY

Pristina

CAPITAL

monthly

PAYROLL FRECUENCY

7

PUBLIC HOLIDAYS

0 to 4

EMPLOYER TAXES

13TH / 14TH SALARY

The 13th Salary in this region is usual and typically given at the end of the year.

Employee and employeer taxation in Kosovo

Employer

Company Payroll Contributions

0% - 4%

Social Security



0% - 4%

Total Employment Cost

Employee

Worker Payroll Contributions

0%- 25%

Social SecuritySocial Security


0% - 25%

Total Employee Cost



Employee Income Tax in Kosovo

Worker Income Tax

0%

Up to €8,000

4%

Up to €8,000 €8,001 - €15,000

8%

€15,001 - €30,000

10%

€30,001 and above

Kosovo famous place - EOR World Wide
Kosovo famous place - EOR World Wide
Minimum Wage in Kosovo
General

The minimum wage in Kosovo is set by the government and is the lowest salary that employers of record in Kosovo are legally in obligation to pay their employees. Moreover, as of 2023, the minimum wage in Kosovo is €170 per month. The minimum wage applies to all employees, regardless of their industry or occupation.


The government of Kosovo sets the minimum wage based on several factors, including the cost of living, inflation, and economic growth. Furthermore, the minimum wage has changes periodically and is subject to change depending on these factors.


The minimum wage in Kosovo has a significant impact on both employers and employees. However, for employers, the minimum wage represents a minimum cost of labor, which can impact their profitability and competitiveness. Employers must ensure that they pay their employees at least the minimum wage to avoid legal and financial penalties.


For employees, the minimum wage represents a basic level of income that they can expect to earn for their work. Moreover, the minimum wage provides a measure of financial security and can help to reduce poverty and inequality.

$185 Minimum Wage per month

Kosovo famous place - EOR World Wide

Payroll Contributions in Kosovo

Payroll Cycle

The payroll cycle in Kosovo is typically monthly, with salaries paid at the end of each month.

13th Salary

In Kosovo, employees must receive a 13th salary, which is paid out as a bonus at the end of the year. The 13th salary is equal to one month's salary and is subject to income tax and social security contributions.


This is a common practice and its purpose is to provide employees with additional financial support during the holiday season. The 13th salary is an important factor for employers to consider when planning their payroll budget for the year. Moreover, employers must ensure that they include the 13th salary in their payroll calculations to avoid legal and financial penalties.

Employee Benefit in Kosovo

Employees in Kosovo must receive several benefits in addition to their salary. These benefits exist to provide employees with financial security and support during their employment and retirement. The common benefits of working in Kosovo include:


  • Health Insurance: Employers in Kosovo need to provide their employees with health insurance coverage. Health insurance contributions are split between the employer of record in Kosovo and the employee, with the employer contributing 4.0% and the employee contributing 2.5% of their gross salary.
  • Social Security: Employers in Kosovo need to contribute to the country's social security system. The social security contribution consists of two parts: the employer's contribution and the employee's contribution. The employer's contribution is 18.5% of the employee's gross salary, while the employee's contribution is 7.0% of their gross salary.
  • Retirement Benefits: Employees in Kosovo must receive retirement benefits, which exist through the country's pension system. Employers and employees need to contribute to the pension system, with the EOR contributing 7.0% and the employee contributing 5.0% of their gross salary.
  • Paid Time Off: Employees in Kosovo must receive several types of paid time off, including annual leave, sick leave, maternity leave, paternity leave, and bereavement leave.
  • Training and Development: Employers in Kosovo may provide their employees with training and development opportunities to enhance their skills and knowledge.


In conclusion, employees in Kosovo must receive several benefits in addition to their salary, including health insurance, social security, retirement benefits, paid time off, and training and development opportunities. These benefits have its purpose to provide employees with financial security and support during their employment and retirement.

Visa and work permit in Kosovo

Foreign nationals who wish to enter Kosovo must obtain a visa prior to their arrival, unless they are exempt from the visa requirement. Furthermore, the visa process in Kosovo is in hands of the country's Ministry of Foreign Affairs and requires applicants to meet specific requirements.


Moreover, to obtain a visa for Kosovo, foreign nationals must submit a visa application form, along with the required supporting documents, to the nearest Kosovo embassy or consulate. However, the supporting documents typically include a passport, two passport-sized photos, and proof of financial means to cover their stay in Kosovo.


The visa application fee must also be at the time of application. However, the fee varies depending on the type of visa and the length of stay.


Once the visa application is submitted, it is reviewed by the Ministry of Foreign Affairs. However, the processing time for a visa application varies depending on the type of visa and the volume of applications being processed.


If the visa application is approved, the applicant's passport will be stamped with the visa, and they will be allowed to enter Kosovo. However, if the visa application is denied, the applicant will be notified of the reason for the denial.


Foreign nationals who wish to stay in Kosovo for an extended period may also apply for a residence permit. However, the residence permit application process is separate from the visa application process and requires additional supporting documents.


The visa process in Kosovo requires foreign nationals to meet specific requirements, including submitting a visa application form and supporting documents, paying the visa application fee, and undergoing a review. 

VAT in Kosovo

Value Added Tax (VAT) in Kosovo is a consumption tax that is charged on the sale of most goods and services in the country. Moreover, the VAT in Kosovo is regulated by the country's tax laws and is collected by the Kosovo Tax Administration.


The standard VAT rate in Kosovo is 18%, which applies to most goods and services. However, certain goods and services are subject to reduced VAT rates, including:


  • Food products and non-alcoholic beverages: 8%.
  • Medicines and medical equipment: 8%.
  • Books and newspapers: 8%.
  • Accommodation services: 8%.
  • Passenger transport services: 8%.


In addition to the standard and reduced VAT rates, certain goods and services are exempt from VAT, including:


  • Healthcare and social services.
  • Education and training services.
  • Financial and insurance services.
  • Postal services.
  • Sale of land and buildings.


Businesses in Kosovo that has a registration for VAT need to charge VAT on their sales and to pay VAT on their purchases. They must also file VAT returns with the Kosovo Tax Administration on a monthly or quarterly basis, depending on their business size.


The VAT in Kosovo is an important source of revenue for the country's government and its purpose is to fund public services and infrastructure. However, it is important for businesses in Kosovo to comply with the VAT regulations to avoid legal and financial penalties. Moreover, businesses in Kosovo must comply with the VAT regulations and file VAT returns to avoid legal and financial penalties.


PEO (Professional Employer Organization) services provide an efficient solution for businesses to outsource HR and payroll functions. Payroll outsourcing services offered by PEOs can help organizations streamline their payroll processes, reduce administrative burden, and ensure compliance with regulations. By partnering with a reputable PEO service, businesses can benefit from expert HR and payroll support, allowing them to focus on their core operations and achieve their business goals. Overall, PEO services are a valuable option for businesses seeking to optimize their HR and payroll functions and improve their bottom line.

Working Hours in Kosovo
General

The standard working hours in Kosovo are 40 hours per week, with a maximum of 8 hours per day.

Overtime

Employees in Kosovo must receive overtime pay for any work beyond the standard working hours. Overtime is at a rate of 150% of the regular hourly rate.


Employers in Kosovo must ensure that they comply with the working hour regulations to avoid legal and financial penalties. Employees in Kosovo have the right to refuse to work overtime, except in certain circumstances, such as emergencies.


Employers must obtain prior approval from employees before requiring them to work overtime. Working hours’ regulations and overtime laws in Kosovo exist to protect the rights of employees and ensure fair treatment in the workplace. Employers of record in Kosovo must comply with these regulations to avoid legal and financial penalties, while employees have the right to refuse to work overtime in certain circumstances.

Working Week

Monday to Friday.

Employee Termination in Kosovo
Termination Process

The Termination of employment laws in Kosovo can occur with or without cause. Employers who terminate an employee without cause need to provide the employee with a notice period and severance pay.

Notice Period

The notice period in Kosovo is depending on employee's length of service, with longer-serving employees entitled to a longer notice period. The notice period ranges from 15 days to three months, depending on the length of service.

Severance Pay

Severance pay in Kosovo is equal to one month's salary for each year of service, up to a maximum of 12 months' salary. Employees who are terminated without cause are entitled to severance pay, which is intended to provide them with financial support during their job search.


Employers in Kosovo are also allowed to terminate an employee during their probation period without providing a notice period or severance pay.

Probation Period

The probation period in Kosovo is typically three to six months, depending on the industry and occupation.


Employees in Kosovo also have the right to terminate their professional employment organization with their employer of record in Kosovo. Employees who terminate their employment without cause are not entitled to a notice period or severance pay.


Employers in Kosovo must comply with the regulations regarding termination of employment and provide their employees with the appropriate notice period and severance pay. Failure to comply with these regulations can result in legal and financial penalties for employers.


In conclusion, the termination process in Kosovo includes a notice period, severance pay, and probation period. However, employers must comply with these regulations to avoid legal and financial penalties, while employees have the right to terminate their employment without cause.

Employee Leaves in Kosovo
Paid Time Offs

Paid time off (PTO) in Kosovo refers to the various types of leave that employees must receive. PTO in Kosovo includes annual leave, sick leave, maternity leave, paternity leave, and bereavement leave.

Kosovo famous place - find your EOR
Public Holidays

There are 7 national holidays throughout the year.

Vacation Holidays

There are vacation holidays throughout the year.

Sick Days

Employees in Kosovo must receive a paid sick leave for up to 12 months. Sick leave is at a rate of 70% of the employee's salary.

Paternity Leave

Male employees in Kosovo must receive five days of paid paternity leave. Paternity leave can be within 30 days of the birth of the child.

Paternal Leave

To be eligible for parental leave in Kosovo, employees must have worked for their employer of record in Kosovo for a minimum of six months before the birth or adoption of the child. Employees in Kosovo must also provide their employer of record in Kosovo with written notice of their intention to take parental leave and the expected start and end dates of their leave.


Employers in Kosovo must comply with the regulations regarding parental leave and ensure that their employees are provided with the appropriate amount of time off and paid leave. Failure to comply with these regulations can result in legal and financial penalties for employers.


In conclusion, parental leave in Kosovo includes maternity leave and paternity leave, which its purpose is to provide new parents with time off to bond with their child and to support their partner. Employers must comply with the regulations regarding parental leave to avoid legal and financial penalties.

Other Leave

Employees in Kosovo must receive at least twenty days of annual leave each year. The number of days of annual leave increases depending on the employee's length of service, up to a maximum of 26 days per year. Employees in Kosovo must receive up to three days of bereavement leave in the event of the death of an immediate family member.


Employers in Kosovo must comply with these types of leave regulations and ensure that their employees are provided with the appropriate amount of leave. Failure to comply with these regulations can result in legal and financial penalties for employers.

Maternity Leave in Kosovo

Female employees in Kosovo must receive 12 months of maternity leave. Maternity leave can be before and after the birth of the child.

There are 98 leave throughout the year.

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