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Salary Calculator
Calculate your net salary, taxes, and employer costs in Kosovo
Salary details
Gross salary
40,000.00 ALL
Net salary
30,902.40 ALL
Employer cost
46,680.00 ALL
Detailed breakdown
Personal income tax (PIT) (13%/23%)4,617.60 ALL
Social insurance (employee) (9.5%)3,800.00 ALL
Health insurance (employee) (1.7%)680.00 ALL
Social insurance (employer) (15%)6,000.00 ALL
Health insurance (employer) (1.7%)680.00 ALL
Tax breakdown
| Bracket | Base | Rate | Tax |
|---|---|---|---|
| 0.00 – 2,040,000.00 | 426,240.00 | 13% | 55,411.20 |
| >2,040,000.00 | 0.00 | 23% | 0.00 |
How these rates are applied
Employee social insurance – 9.5% calculated on the social insurance base, with a minimum salary of 40,000 ALL and capped at 176,416 ALL per month.
Employee health insurance – 1.7% of the gross salary with no floor or ceiling applied.
Employer social insurance – 15% on the same social insurance base (minimum 40,000 ALL, maximum 176,416 ALL).
Employer health insurance – 1.7% of the gross salary with no cap.
Personal income tax (PIT) – Applied to gross salary after employee contributions: 13% up to 2,040,000 ALL annually, then 23% above that threshold.