Employment
Work permits for foreigners in Kosovo
How a business in Kosovo hires a foreign national: residence permits for work, documents, the employer's role, timelines and taxes after hiring.
Andi B. · · 3 min read
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For many years Kosovo exported workers. Now, with young people leaving for Western Europe, many businesses, especially in construction, hospitality, textiles and transport, have started hiring workers from abroad. That takes a procedure many employers are new to.
Who needs a permit
Every foreign national working in Kosovo needs a residence permit for employment or a work permit, except in cases exempted by law (for example some diplomatic categories or very short stays for specific tasks).
Kosovo citizens, even if they also hold another citizenship, don't need a permit.
Visas
Depending on nationality, the foreigner may need a visa to enter Kosovo before applying for the residence permit. The list of countries that need a visa is set by the government and changes. Check it before inviting the worker.
The usual steps
- Job offer and employment contract. Prepare the contract with pay, position and duration. See The employment contract.
- The employee's documents: a valid passport, diplomas or professional certificates (often legalised and translated), a criminal record certificate from the home country, photos, health insurance.
- The employer's documents: the ARBK registration certificate, proof that the business has no tax debts, sometimes proof of the need for the worker.
- The application to the authority responsible for migration and foreigners, at the Ministry of Internal Affairs.
- The decision and residence card. Once approved, the foreigner receives a time-limited permit, usually up to one year, renewable.
- Address registration in Kosovo under the rules.
After hiring
A foreign employee has the same rights and obligations as any other employee:
- pay not below the minimum wage;
- hours, leave and supplements under the Law on Labour (see Overtime pay);
- declaration in EDI with payroll tax and contributions. See Payroll tax and pension contributions.
Rules on pension contributions for foreigners can change; check with your accountant.
Renewing the permit
The permit has an expiry date. Apply to renew it before it expires, because employment on an expired permit is unlawful. Keep a calendar of expiry dates for every foreign employee.
Accommodation
Many employers provide accommodation for foreign workers. State in the contract whether it's provided, what it costs and whether it's deducted from pay. Accommodation in kind can have tax consequences as extra income for the employee.
Costly mistakes
- Working before the permit. The worker starts "until the permit arrives". That's unlawful work and risks a fine for the employer and removal for the worker.
- A permit for one employer, work for another. The permit is usually tied to the employer and position.
- Unlegalised documents. Diplomas without legalisation or translation get sent back.
- Unchecked intermediaries. Agencies promising workers from abroad should be registered. Check the agency on Kerko before paying. See How to verify a business.
If you're a foreigner yourself and want to open a business in Kosovo, see A foreign company in Kosovo.
Frequently asked questions
Can I hire a foreign national in Kosovo?
Yes, but the foreigner must have a residence permit for employment or a work permit under the Law on Foreigners before starting work.
Who applies for the permit, the employer or the employee?
Usually the foreigner applies, with the employer's support and documents, such as the employment contract and business documents. The employer is responsible for lawful employment.
How long does the procedure take?
Usually several weeks, depending on how complete the documents are and whether a visa is needed. Plan at least one to two months before the start date.
Does the foreign employee pay tax in Kosovo?
Yes. Pay for work in Kosovo is taxed in Kosovo and declared by the employer in EDI, like any other employee.
This article is for information only and is not legal advice. Procedures and documents are set by the Law on Foreigners and secondary legislation, and vary by the employee's nationality; check with the migration authorities before planning.
- Employment
- Foreign investment
