Working in Kosovo as a French National: Permit, Minimum Wage, Tax and Contributions

In Kosovo, a foreigner may work on the basis of a residence and employment permit or an employment notification certificate, unless the law provides otherwise. The permit is valid for the targeted position and for the employer with whom the employment relationship was established. Permits subject to the annual quota require an employment contract or proof of employment, evidence of training and qualifications and proof of the registration of the employer’s company in Kosovo; the qualification condition is waived for a foreigner who owns the company. A short-term work permit allows certain foreigners to work up to 90 days in 180 (law on granting work and employment permits to foreigners, Ministry of the Interior).

Work also requires regular residence: a temporary residence permit requires a reason for the stay, a valid travel document, means of subsistence, health insurance, a translated criminal record and housing. The visa-free stay of 90 days in 180 does not give the right to work. See the page living in Kosovo. The authorities competent to issue permits have changed: the split between the Ministry of the Interior, the Ministry of Labour and the employment agency should be confirmed before any application.

The 2024 law no. 08/L-142 on the minimum wage set a minimum of €350 a month in the private sector, approved by the government in October 2024; the Prime Minister presented this increase as a move from €170 to €350 for a household whose head receives the minimum. The amount in force should be confirmed on the government website.

CLEISS (the French centre for European and international social security liaison) indicates an average basic retirement pension of around €100 a month and an average disability pension of around €120 a month, and a Kosovar average wage, half of which serves as the basis for the public part of maternity leave. Salary levels vary by sector, position and region; statistics by sector can be consulted with the Kosovar institutions. The employment contract is governed by Kosovar law; an employee seconded by a French employer keeps the conditions of their original contract.

Law no. 08/L-142 amended article 6 of the law on personal income tax (no. 05/L-028), applying from August 2024. The annual scale is as follows: 0% on taxable income up to €3,000, 8% on the portion between €3,000 and €5,400, 10% above €5,400 with a fixed amount of €192 on the lower band. Monthly withholding on salary is 0% up to €250, 8% from €250.01 to €450 and 10% from €450.01; salaries paid by a second employer are taxed at 10%. The former four-rate scale (0%, 4%, 8% and 10%) applied until 31 July 2024 (Kosovo Tax Administration).

France and Kosovo apply the 1974 Franco-Yugoslav tax agreement, which the French tax administration indicates continues to have effect between the two states. For pensions, a private pension is taxable only in the beneficiary’s state of residence (impots.gouv.fr). An employee determines their tax residence under the law of each state before leaving.

The employee contributes 5% of gross salary to the defined-contribution supplementary pension savings scheme (KPST), the employer paying an equivalent amount. The basic pension scheme is financed by contributions, with no general rate published by CLEISS. The compulsory health insurance created by a 2014 law has not come into force: a bill approved by the government on 29 August 2024 provides for a fund, with contributions from employees and non-employees. There is no unemployment insurance; severance pay is provided in case of collective dismissal (at least 10% of the workforce and at least 20 people within six months), from one to seven months of salary depending on seniority.

• Seconded employee: possible retention in the French scheme with no additional contribution, with the certificate of liability SE 21-01; care is reimbursed on invoices with form S 3125c or by the Kosovar body with a copy of the SE 21-01 (CLEISS).
• Locally hired employee: subject to Kosovar legislation; they request form SE 21-02 (insurance periods) from their French fund, and their relatives with no French entitlement can be covered through their employment with form SE 21-08.
• Agreement: exchange of letters of 4 and 6 February 2013, in force since 6 February 2013, which applies to employees of French or Kosovar nationality, to all risks except unemployment (CLEISS).

See the glossary entry on the seconded employee and the guide seconded or expatriate.

The self-employed insure for the basic pension through a compulsory insurance financed by contributions; voluntary insurance also exists. In the absence of a public compulsory health insurance in force, private insurance is necessary to access care without advancing high costs. CLEISS specifies that people who do not join the future compulsory scheme will have to pay the full cost of care.

The official sources consulted describe no dedicated status for digital nomads: a remote worker employed by a French company settles their residence, work, social and tax situation before departure with the Kosovo embassy in Paris, the Urssaf (the French social contributions collector), CLEISS and the tax administration. See also digital nomad insurance.

The employee is entitled to 20 days of sick leave a year, paid at 100% by the employer, who may require a certificate beyond three days; no daily allowance is paid by a health insurance scheme. In case of an industrial accident, temporary incapacity is compensated by the employer at 70% of salary up to 90 days, after the first ten days, and the employer must immediately notify the labour inspectorate. Maternity leave, of nine months, is paid at 70% for six months by the employer then at 50% of the average wage for three months by the State (CLEISS).

Retirement is presented in the page retiring in Kosovo, and reimbursements in the page healthcare reimbursement in Kosovo.

The basic retirement scheme is compulsory for employees and the self-employed, with voluntary insurance possible. The age conditions are 60 for men and 55 for women with at least 20 years of contributions, 65 and 60 with 15 to 20 years of contributions, or with no age condition with 40 years (men) or 35 years (women) of contributions. The average basic pension is around €100 a month, which explains the importance of KPST supplementary savings. A State-financed minimum old-age benefit exists for permanent residents over 65 with no resources (CLEISS).

There is no unemployment insurance. A 2012 law requires severance pay in case of collective dismissal: one month of salary for 2 to 4 years of seniority, two months for 5 to 9 years, three months for 10 to 19 years, six months for 20 to 29 years and seven months from 30 years, for employees on permanent contracts.

The “Economic indicators” block above displays the indicators in real time. The official currency is the euro, which removes currency risk for an employee coming from France; small shops mostly accept cash (France Diplomatie). Life expectancy at birth exceeds 78 years (World Bank), which does not publish current health spending for Kosovo.

A candidate usefully compares the gross salary, the nature and length of the permit, private health cover and repatriation conditions before accepting an offer.