Capital
Pristina
Population
1.9 million
Languages
Albanian, Serbian
Timezone
UTC +1
Work week
40 hours
Employer taxes
5%
Currency
Euro (EUR)
Payroll cycle
monthly
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Disclaimer
This country guide is for general informational purposes only and should not be construed as legal advice, nor as binding based on your relationship with Lano. When using Lano's solutions, the specifics may depend on your EOR and Payroll setup with our partners. Although we update this guide regularly, it may not reflect current legal developments. Lano Software GmbH disclaims any liability for any actions you take or refrain from taking based on the content contained in this country guide.
Despite being only a partially recognized state – until today, only 97 member states of the United Nations have officially recognized the Republic of Kosovo – Kosovo does not lack attractive attributes that make it popular with international employers.
Income tax, employer social security charges and wages are among the lowest in Europe, and the tax system is fairly simple. The country’s young population provides a considerable talent pool, and its close proximity to the European Union makes it the perfect base for businesses looking to extend their activities into the EU.
Employment contracts have to be in writing, and both parties are required to sign the contract. Unless specified otherwise, the employment is considered to be concluded for an indefinite period of time. An employee’s fixed-term contract turns into an open-ended contract if it is continually renewed over a period of 10 years. Any employment agreement must include at least the following information:
Identification of both parties
Date of commencement (and employment duration for fixed-term contracts)
Workplace
Job description, duties and responsibilities
Basic salary as well as other compensation or benefits
Working hours
Total number of holidays
The recommended contract language is Albanian or Serbian. Salaries and other financial compensation should be indicated in euros.
Probation periods should not be longer than 6 months.
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The standard work week in Kosovo comprises 40 hours and is usually split into 5 work days with 8 hours each. Employees must have a daily rest break of no less than 30 minutes.
The rest period between 2 consecutive work days must not be shorter than 12 hours. Each week, the employee must have an uninterrupted rest period of at least 24 hours.
Overtime is only permitted under extraordinary circumstances (e.g. momentary increase of work volume) and must not exceed 8 hours within one week. Overtime pay is 130% of the employee’s normal hourly wages. Night work also requires a 30% wage supplement, and for work on public holidays and weekends, the wage rate goes up to 150%.
Salaries must be paid at least once per month. The payment must be made in euros.
National minimum wages in Kosovo are proposed by the country’s Socio-Economic Council and approved by the government. Following a legal initiative in April 2022, the statutory minimum wage now stands at EUR 264 per month. Before, minimum pay for workers under 35 was EUR 130 per month and EUR 170 per month for workers over 35.
Employees who are unable to work because of illness can take fully paid sick leave. Paid sick leave is limited to 20 sick days per year, but unpaid sick leave can be requested for longer periods of sickness-related absence. For work-related injury or illness, sick leave is extended to up to 90 days and paid at rates of 70% of the employee’s normal wages – only after the first 10 days of leave are over.
It is the employee’s duty to inform the employer of their absence with the shortest possible delay. A medical certificate must be provided for any sickness-related absence of more than 3 days.
It is not required to provide a 13th month salary or any other form of annual bonus.
Employees and employers in Kosovo are subject to the following tax and social security contribution rates (last review February 2023):
Employers
10%
10% corporate tax rate
18% VAT (standard rate)
Employees
up to 10%
Up to EUR 960: 0%
EUR 960 – EUR 3,000: 4%
EUR 3,000 – EUR 5,400: 8%
Over EUR 5,400: 10%
Employers
5% *
5% of the employee’s salary must be paid as pension contribution (voluntary contribution of up to 15% possible)
Employees
5% *
5% of the employee’s salary must be paid as pension contribution (voluntary contribution of up to 15% possible)
* Read more
A public healthcare levy is expected to be introduced which will amount to 3.5% and be payable by both employee and employer.
Ce guide de pays est destiné à des fins d'information uniquement et ne doit pas être interprété comme un conseil juridique. Le contenu de ce guide contient des informations générales et malgré le fait que nous le mettions à jour régulièrement, il peut ne pas correspondre aux développements juridiques actuels. Lano Software GmbH décline toute responsabilité concernant les actions que vous entreprenez ou vous abstenez d'entreprendre sur la base du contenu de ce guide de pays.
The minimum annual leave requirement for employees in Kosovo is 4 weeks. The country further observes 11 public holidays on which employees are not required to work.
Female employees can take up to 12 months of maternity leave, of which 45 days can be taken before birth. The first 6 months of maternity leave are paid by the employer at a rate of 70% of her basic salary. The next 3 months are paid by the government at a rate of 50% of the national average salary.
After the first 9 months of maternity leave, the mother can take another 3 months of unpaid maternity leave. Upon her return to work, employees are further allowed to reduce their daily working time by 1 or 2 hours to breastfeed their child.
Fathers are allowed to take 3 days of paid leave at birth and 2 weeks of unpaid leave at any time between the birth and the child’s 3rd birthday. Furthermore, mothers can transfer unused maternity leave to the child’s father – except for the first 6 months of maternity leave which are not transferable.
There are no legal provisions for further parental leave.
Additional leave must be granted under the following circumstances:
Marriage: 5 days of leave
Death of a family member: 5 days of leave
Voluntary blood donation: 1 day of leave
Employees may be terminated due to one of the following reasons (non-exhaustive list):
Gross misconduct
Redundancy due to economic or organizational reasons
Loss of ability to perform their job
Lack of performance
Repeated breach of employment obligations
The employment may also be terminated through mutual agreement or through the employee’s resignation. It is mandatory to provide the employee with a written letter of termination.
Employers wishing to dismiss an employee must respect a notice period. For fixed-term contracts, the statutory notice period is 30 days. For employees with an indefinite contract, the length of the notice period varies depending on their seniority:
6 months to 2 years of service: 30 days
2 to 10 years of service: 45 days
More than 10 years of service: 60 days
Dismissed employees are entitled to any outstanding salary payments as well as monetary compensation for unused leave days. Severance pay is only required in case of collective dismissals, and only available to employees with an indefinite contract. The amount of severance pay varies in accordance with the employee’s years of service:
2 to 4 years of service: 1 month’s salary
5 to 9 years of service: 2 months’ salary
10 to 19 years of service: 3 months’ salary
20 to 29 years of service: 6 months’ salary
More than 30 years of service: 7 months’ salary
Pregnant women, employees on maternity and special childcare are protected from dismissal by law – except for collective dismissals.
Ce guide de pays est destiné à des fins d'information uniquement et ne doit pas être interprété comme un conseil juridique. Le contenu de ce guide contient des informations générales et malgré le fait que nous le mettions à jour régulièrement, il peut ne pas correspondre aux développements juridiques actuels. Lano Software GmbH décline toute responsabilité concernant les actions que vous entreprenez ou vous abstenez d'entreprendre sur la base du contenu de ce guide de pays.
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