Hiring in Kosovo is straightforward when you sequence immigration, employer registrations, and payroll correctly. Get the order right, permit + residence (if foreign), “day-before” employee notification, pension enrollment, and monthly payroll filings, and your first hire is productive in week one. Below is a practical roadmap for founders and HR leads building a team in Prishtina or across the regions.
Visa D & Residence for Employees (and the work permit in Kosovo)
If your employee is a foreign national, immigration and employment run together:
Entry & long stay. Many nationalities enter visa-free for short stays, but for assignments over 90 days, the employee needs a residence permit. For non-visa-exempt nationalities or when a long stay is planned from day one apply for Visa D first, then complete the residence-permit steps in Kosovo.
Purpose of stay = employment. The residence permit is issued on the basis of employment/self-employment with your Kosovo entity. Your HR pack should include: a signed employment contract (or offer), company registration extract, tax numbers, and proof of accommodation/insurance for the assignee.
Work authorization & biometrics. Expect in-person steps for biometrics and document checks. Keep spellings identical across passports, contracts and translations to avoid re-filings.
What this means in practice: align the work permit Kosovo process with your start date. File early enough so immigration approval arrives before the “day-before” notification (see below).
Employer Registrations in Kosovo
Company & tax registrations. Your entity should be live with the Kosovo Business Registration Agency and registered for tax.
Pension fund account. Employers must enroll with a licensed pension fund so both employer and employee contributions can be remitted.
Day-before employee notification. Before the employee’s first working day, file the hiring notice with the Tax Administration (TAK) (electronic or at the local office). This is a strict rule, do it the day before work starts.
Employee file. Keep an HR file with the contract in Albanian (plus English if you wish), IDs, residence/permit (when applicable), job description, and policy acknowledgments.
What this means in practice: your onboarding calendar should show permit → notification → start in that order. Missing the “day-before” step can lead to fines.
Payroll & Contributions in Kosovo
Monthly payroll in Kosovo typically includes:
Gross salary per contract.
Employee income tax withheld at source (progressive schedule; confirm current brackets each year).
Pensions Kosovo (mandatory): 5% + 5%. Employee contributes 5% of gross; employer contributes 5% of gross. Additional voluntary contributions are possible within legal caps.
Other deductions/benefits as agreed (transport, meal, health top-ups, bonuses).
Monthly filings & payment in the following month to tax and pension accounts (check the latest calendar for exact due days and e-filing windows).
Net-to-gross clarity: Offer letters should state gross salary (with a sample net illustration), the employee 5% pension, and employer on-top costs (5% pension + any benefits), so finance can forecast fully-loaded headcount cost.
Model Contracts : What to include so files don’t bounce
Language & form. Contracts should be prepared in Albanian; many companies add an English column/version for clarity.
Term & probation. Set the employment type (indefinite or fixed-term) and a reasonable probation period in line with the Labor Law.
Job description & place of work. Match the title and duties used in immigration filings (if foreign).
Working time & overtime. Define weekly hours, overtime rules, and time-tracking method.
Leave. State annual leave entitlement and public-holiday policy; reference parental/medical leave according to law.
Confidentiality & IP. Add confidentiality, IP assignment, and return-of-property clauses; use targeted non-solicit/non-compete where enforceable.
Termination mechanics. Notice periods, serious-breach wording, garden leave (where appropriate), and settlement template for mutual terminations.
We always recommend to consult with a Lawyer before drafting any contracts!
What this means in practice: your model contract becomes the backbone for “day-before” notifications, immigration, and payroll. Keep titles consistent everywhere to avoid KYC or permit questions.
Common Mistakes
Late notification. Forgetting the “day-before” employee notice.
Mismatched names. Spelling differences between passport, permit, and contract cause immigration or bank queries.
Wrong contract language. Using English-only contracts can slow inspections or tribunal responses—keep an Albanian version on file.
Under-communicating total cost. Finance budgets net salary only and forgets employer pension and benefits—always model the fully-loaded figure.
Payroll without pension setup. Running payroll before employer/employee are linked to the pension fund leads to re-work and penalty risk.
Quick Policy Notes:
Minimum wage & allowances update periodically—confirm current amounts each year.
Health and safety policies must exist in writing; keep induction records.
Record-keeping. Maintain contracts, annexes, payslips, time/leave records, and filing receipts for statutory retention periods.
Immigration, Work Authorization & Stay Length in Kosovo
- Stays over 90 days require a temporary residence permit.
Confirmed by U.S. State Department/Embassy guidance (“For work, study, or visits over 90 days in six months, you must apply for a temporary residence permit once in Kosovo.”). Visa D as the long-stay entry for non-exempt nationals / long stays.
The 2024–25 framework and commentaries describe D-type as the visa for stays >90 days and entry to pursue residence. (Draft/summary of updates to the Foreigners Law.).
Verdict: Your “Visa-D then residence” sequencing (for non-exempt) and “enter then apply in-country” (for exempt) are accurate. No change needed.
Scaling a team and hiring in Kosovo is fast when you run immigration, registrations, and payroll in the right order. Align the work permit Kosovo steps with HR, file the day-before notice, and set pensions at 5% + 5% from month one. With a clean model contract and a monthly payroll calendar, your Kosovo hires are compliant and productive immediately.
Disclaimer: Every article is for information only and is not legal advice. For professional assistance with company registration in Kosovo, art@ruleandlaw.com
