Employer of Record (EOR) in
Kosovo
Ready to employ talent in Kosovo?
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Kosovo to stay compliant from day one.

Language(s)

Currency

Capital
Pristina

Population
1.6 M

Public holidays
13

VAT
18%
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Kosovo to stay compliant from day one.
DEFAULT
Indefinite contract
The default and most common employment relationship in Kosovo; continues until terminated by either party with proper notice and lawful grounds, or by retirement, death, or other legal cause. Must be in writing and registered, and provides full statutory protections.
Fixed-term (definite-period) contracts may be used for specific projects, seasonal work, or temporary needs and can be renewed, but the cumulative total duration for the same employee/employer may not exceed 10 years - if it does, the contract is deemed indefinite by operation of law. If the employer intends not to renew, it must notify the employee at least 30 days before expiry; failure to give this notice automatically extends the contract by 30 days with full pay.
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Kosovo to stay compliant from day one.
Standard full-time hours are 40/week with a 30-minute daily break, minimum 12 hours' rest between shifts, and at least 24 continuous hours of weekly rest. Overtime is capped at 8 additional hours when required and is compensated at a premium: approx. 120% of normal pay for ordinary extra/day shifts, 130% for night work, and 150% for weekend and public-holiday work.
PROBATION PERIOD
6 months max
Employers may set a probationary period of up to six months. During probation, either party may terminate the contract with 7 days' notice, without the need for severance or the fuller cause-based justification required after probation ends.
13TH / 14TH SALARY

Not Required
Kosovo's Labour Law does not require a 13th or 14th month salary/bonus. Any such payment is a matter of individual employment contract, company policy, or collective agreement rather than a statutory obligation.
JOB TITLE REGULATIONS

Regulated
No broad general job-title licensing regime exists for private-sector roles, but certain regulated professions (e.g., law, medicine, engineering, accounting/audit) require membership in the relevant professional chamber/license in Kosovo. Non-Kosovo/non-EU foreign nationals generally require a work and residence permit before being legally employed.
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Kosovo to stay compliant from day one.
Mandatory employer pension contribution: 5% of gross salary paid into the Kosovo Pension Savings Trust (KPST). Employers may voluntarily contribute up to an additional 15% (total up to 20%) if agreed. No other compulsory employer social-insurance levy currently applies.
Mandatory employee pension contribution: 5% of gross salary withheld and paid into the KPST (deductible from taxable income). Employees may voluntarily contribute up to an additional 15%. Personal income tax is withheld separately on top of this.
Tax, social contribution, and payroll figures reflect Kosovo law and government decisions in effect as of August 2026. Rates, thresholds, and entitlements can change; this summary is general guidance only - confirm current figures with the Tax Administration of Kosovo (ATK), the Ministry of Economy, Labour and Employment, and/or qualified local counsel before making hiring or payroll decisions.
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Calculate your EOR costsHere's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Kosovo to stay compliant from day one.
Type
Duration
Pay During Leave
Maternity leave
70% (first 6 mo), then 50% (next 3 mo), then unpaid
Sick leave (days 1-3)
100% (employer)
100% (employer), 20 working days/yr statutory cap
Not clearly defined beyond 20 days/yr — confirm with local counsel
Bereavement leave (death of a family member)
N/A - no additional statutory special-leave category could be confirmed for Kosovo; do not publish without further legal verification.
N/A
N/A - only marriage and bereavement leave were reliably corroborated across sources.
N/A
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Kosovo to stay compliant from day one.
Statutory Benefits
In addition to statutory leave, employees are entitled to the following statutory benefits:
Kosovo's mandatory social security system currently consists solely of a defined-contribution pension scheme administered by the Kosovo Pension Savings Trust (KPST).
- Employer: 5% of gross salary to the KPST (mandatory)
- Employee: 5% of gross salary to the KPST (mandatory)
- Voluntary top-up: employer and/or employee may each contribute up to an additional 15% (30% combined) if agreed
- Personal Income Tax (progressive): 0% up to EUR 960/year, 4% on EUR 960-3,000, 8% on EUR 3,000-5,400, 10% above EUR 5,400
WORKPLACE INJURY PROTECTION
Kosovo does not operate a dedicated, separate state workers' compensation insurance fund.
- Employers are responsible for occupational health and safety compliance and can be held liable for workplace injuries
- Some sources report 70% of salary for up to 90 days after an initial 10-day period for occupational injury, not uniformly confirmed
- Employers commonly purchase private/commercial workplace accident insurance
Kosovo does not impose a general statutory severance requirement for ordinary individual dismissals.
- Statutory severance applies specifically in collective dismissal scenarios (10%+ of workforce and more than 20 employees)
- Where it applies, severance ranges from approximately 1 to 7 months' salary per affected employee, scaled by length of service
- Employees must generally have completed at least 2 years of continuous service to qualify
Kosovo's Labour Law does not mandate a 13th (or 14th) month salary or year-end bonus.
- Any 13th-month or holiday bonus payment is discretionary
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Kosovo to stay compliant from day one.
Unfair dismissal
A dismissal is unlawful/unfair where it is based on discriminatory grounds, retaliation against a whistleblower, or occurs during legally protected periods such as pregnancy or maternity leave. Dismissals made without following the required procedure can also be challenged as procedurally unfair. Remedies include reinstatement and compensation for lost salary and benefits.
Objective / fair dismissal
Valid grounds for dismissal include: economic, technical, or organizational reasons; the employee's inability to perform job duties; serious misconduct; unsatisfactory performance (with prior written warning); and legally defined circumstances such as death, expiry of fixed-term contract, retirement at 65, loss of required licenses, imprisonment exceeding 6 months, court order, or employer bankruptcy/liquidation.
During probation
7 days' notice (max 6-month probation); no cause-based justification, procedural formalities, or severance.
After probation
Once probation ends, termination requires a valid objective ground and the applicable statutory notice period, plus the procedural requirement to hold an explanation meeting with the employee. Severance is owed only in qualifying collective-dismissal scenarios.
Termination, notice, and severance rules summarized here reflect Kosovo's Labour Law (Law No. 03/L-212) and related regulations as understood as of August 2026. This is general guidance only, not legal advice - confirm with Kosovo labour counsel before executing any termination.
Content last reviewed Oct 2026. Employment laws change fast, always verify critical hiring decisions, and talk to our team of international experts.