How gross becomes net under the rules in force since August 2024 — with a calculator that uses the same engine as Staffvelo's payroll.
1. Pension first. The employee pays 5% of gross into the Kosovo Pension Savings Trust (Trusti), and the employer adds another 5% on top. The employee's 5% comes off before tax.
2. Income tax on what's left, monthly and progressive for the main employer: 0% up to €250, 8% from €250 to €450 and 10% above €450 (Law No. 08/L-142 amending Law No. 05/L-028, in force since 23 August 2024). A second job is taxed at a flat 10% on all of it.
3. Net pay is gross minus the employee's pension and the tax. The employer's cost is gross plus the employer's 5%.
| Gross | Employee pension | Income tax | Net pay | Cost to employer |
|---|---|---|---|---|
| €500.00 | €25.00 | €18.50 | €456.50 | €525.00 |
| €800.00 | €40.00 | €47.00 | €713.00 | €840.00 |
| €1500.00 | €75.00 | €113.50 | €1311.50 | €1575.00 |
For €800: pension €40.00, so €760.00 is taxed — nothing on the first €250, 8% of the next €200 (€16) and 10% of the rest — €47.00 in all, leaving €713.00.
Pensioners and some non-residents are exempt; for them the tax is worked out on the full gross. Tick "Pays pension contributions" off in the calculator to see it.
Staffvelo's payroll does these steps for each person, shows the calculation on the payslip with the Albanian terms ATK uses, and produces the EDI file for ATK from the pay run. Leave and attendance feed the same record. HR software for Kosovo →
A summary of the rules as generally applied — not tax advice. Check the current law in the Official Gazette or with ATK for your situation.
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