Country Payroll Guide Kosovo

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Key Facts

Capital
Pristina
Date format
dd/mm/yyyy
Currency
Euro (EUR)
VAT
the standard rate is 18%

Contributions

Employers

Pension Fund
Pension Fund - 5%
Total Employment Cost
Total Employment Cost - 5%

Employees

Pension Fund
Pension Fund - 5%
Total Employee Cost
Total Employee Cost - 5%

Minimum Wage

Minimum Wage
The minimum wage in Kosovo is 130 EUR per month.

Payroll

Payroll Cycle
Monthly
13th Salary

There are no provisions in the law.

Income Tax

Employee Income Tax (1)
Less than 960 EUR - 0%
Employee Income Tax (2)
906 - 3,000 EUR - 4%
Employee Income Tax (3)
3,000 - 5,400 EUR - 8%
Employee Income Tax (4)
Over 5,400 EUR - 10%

Working Hours

General Working Hours

40 hours per week.

Overtime

The employee must be paid at least 120% of their regular wages for overtime, unless overtime exceeds 40 hours per week, in this case the overtime rate will be increased to 130%.

Leave

Paid Time Off

Four weeks per year.

Public Holidays

10 public holidays.

Sick Days

20 days (paid) per year. Additional unpaid sick days can also be taken.

Maternity Leave

12 months of maternity leave. For the first six months the mother will receive 70% of her regular wage / salary. From months seven to nine the government will pay the mother 50% of the average national wage / salary.

Paternity Leave

Three days of paid paternity leave.

Parental Leave

If a child requires extra care, one of the parents may take time off work until the child turns two years of age to provide the necessary support.

Termination

Termination Process

An employer must provide a written notice 30-60 days in advance of the termination date.

Notice Period

If an employee wishes to terminate a contract, they must provide a written notice of 15 days for a fixed term contract and a minimum of 30 days for an indefinite contract.

Severance Pay

Severance is only required in the case of collective dismissals, where at least 20 employees, constituting 10% or more of all employees, are being terminated within six months. The required severance pay ranges between one and seven months of salary.

Probation Period

6 months.

Visa

Employment Visa

A work permit is required for non-residents who wish to work in Kosovo.