Households

For tax purposes, the head of the household is considered a person who employs individuals as household workers.

The head of the household is required to register with the Regional Tax Directorate in whose jurisdiction the residence is located.

Registration documentation

The head of the household, who employs persons as household workers, submits for registration:

• Written request;
• Photocopies of the head of household's identity card or passport;
• Copies of the employment agreement signed between him and the employee, which, among other things, must necessarily include:
• the social security number of the employed person,
• start time,
• its duration “with or without a term,”,
• gross monthly salary.

Deregistration

Deregistration is carried out at the request of the head of household with the Regional Tax Directorate where the registration was made.

Payments due

Employees working full-time or part-time, including domestic workers in other people's households, are required to be insured for:

• pension branch and
• for health care provision.

For persons working as household workers, the head of the household must declare and pay a minimum monthly contribution of 3,948 lekë, of which:

• 3,200 lekë for social security;
• 748 lek for health care insurance.

Contribution payments are made quarterly, by the 20th of the first month following the end of each quarter of the calendar year, specifically according to the following schedule:

• April 20
• July 20
• October 20
• January 20

Social security and health care insurance contributions are paid by the head of the household at second-tier banks.

Source: General Directorate of Taxes.