Female employees are entitled to 12 months of maternity leave. The first six months are paid at 70% of salary by the employer. The following three months are paid by the government at 50% of the average salary in Kosovo. The final three months are optional and unpaid.

Citizens of many countries can enter Kosovo visa-free for up to 90 days within a 180-day period. Visa requirements depend on nationality and should be verified with official sources. Foreigners from other countries will need to obtain an entry visa from the nearest embassy or consulate of Kosovo.

Foreign nationals who require a visa should begin the visa application process at least three months before they intend to travel to Kosovo. The first step is to get in touch with the embassy or consulate of Kosovo in their country of residence. The diplomatic officials there will provide a comprehensive, updated list of the documents that are required to obtain the necessary permits.

The applicant should then gather all relevant documents and complete the application form. Once the documents are prepared, the applicant will need to visit the embassy or consulate in person to submit the application. The applicant should wait in their country of residence until their visa is issued, after which they can travel to Kosovo and obtain permits to live and work there.

Foreign employees who do not require an entry visa can travel to Kosovo and apply for a work permit and temporary residence permit with the appropriate officials there. 

The Kosovo law applies the principle of worldwide taxation. Resident individuals are taxed on all sources of income in and outside the territory of Kosovo, while the non-resident individuals are taxed on the income generated in the territory of Kosovo.

Foreign individuals coming into Kosovo under a local employment contract are required to pay income tax in the same manner as local employees. In this case, the tax is paid by the employer.

Alternatively, when foreign individuals work in Kosovo under a foreign contract, they are required to self-declare and pay personal income tax on all income generated in Kosovo and if the worldwide principle applies on all income, he /she earns. Foreign employees working in Kosovo, have the right to choose between the Kosovo Pension Contribution Scheme or the scheme in their home country.

An employer may terminate the employment contract of an employee with the prescribed period of notice of cancellation, when:

• Such termination is justified for economic, technical or organizational reasons,
• The employee is no longer able to perform the job,
• The employer may terminate the employment contract in the circumstances specified first two paragraphs
• if it is impracticable for the employer to transfer the employee to other employment or to train or qualify the employee to perform the job or other jobs.
• An employer may terminate the employment contract of an employee with providing the period of notice of termination required, in:
• serious cases of misconduct of the employee; and
• because of dissatisfactory performance

The employer may terminate the employment contract in these intervals of notification:

• from six (6) months to two (2) years of employment, thirty (30) calendar days;
• two (2) to ten (10) years of employment, forty-five (45) days;
• ten (10) years of employment, sixty (60) calendar days.

• Compensation following unfair dismissal

If the court finds that the employer’s termination of the employment contract is unlawful according to the provisions of Labour Law, the collective agreement or the employment contract, it shall order the employer to pay the employee compensation, in addition to any allowance and other amounts to which the employee may be entitled to, in such an amount that the court considers just and equitable, but which shall not be less than twice the value of any severance payment to which the employee was entitled at the time of dismissal.

• Severance pay applies primarily in cases of redundancy or economic dismissal.
• Other special costs to employers in case of collective dismissals:

The severance payment shall be paid to the employees with indefinite period contract on the date of termination at the following

scale:

– from two (2) to four (4) years of service, one monthly salary;

– from five (5) to nine (9) years of service, two monthly salaries;

– from ten (10) to nineteen (19) years of service, three monthly salaries;

– from twenty (20) to twenty-nine (29) years of service, six monthly salaries; and

– from thirty (30) years of service or more, seven monthly salaries.