Medical report on disability at work. Who pays and how much?

A hand holding a small watch, as a sign of the days being counted in the medical report.
Key points
  • The medical report is paid only for employees and does not require a minimum number of months of insurance, in accordance with Article 21 of Law No. 7703/1993.
  • The first 14 days are paid by the employer, at no less than 80% of the wage, in accordance with Article 130 of the Labor Code.
  • From the 15th day, social insurance pays 70% of the net daily average of the last six months, or 80% if you have more than ten years of coverage.
  • During hospitalization, when you have no one to care for you, the rate falls to 50%.
  • Payment can be extended for up to six months and may be further extended for an additional three months at KMCAP's discretion.
  • Reports are issued electronically through the e-Reports system and appear in your e-Albania account.
Updated October 11, 2026. Published May 30, 2024. Rates of 501 TP 3 T were added for hospital admission, a three-month extension, a 75-day period for seasonal workers, the childcare report, and the e-Reports system. Source: Articles 21 through 25 of Law No. 7703/1993. Special permits under the Labor Code

The medical report for temporary work disability entitles the employee to payment for the days they are absent. The first 14 days are paid by the employer; the remainder is covered by social insurance at 70% or 80% of the net daily average, and the total payment does not exceed six months, with a possible extension of three months.

The most common mistake on the payroll

The part that most often gets stuck isn't the payment; it's the benefits payroll. The employee brings in the report, the business pays—or doesn't pay—the 14-day period, and the form requesting the insurer's share is never sent. As a result, the employee is left without the state's portion and the business ends up with an expense it shouldn't have borne.

Read also: Payment of the medical report by the employer, How many days does the business pay, at what percentage, and how is it calculated, with an example.

Who benefits from the medical report?

Only employees—that is, persons who have an employment relationship and for whom contributions are paid—are entitled to benefits. Self-employed individuals do not receive sick pay under this branch of insurance.

Article 21 of Law No. 7703/1993 does not require a minimum number of months of insurance. It is sufficient for the medical report to certify temporary work disability not resulting from a workplace accident or occupational disease. The right is preserved for up to 30 days after mandatory insurance ends, that is, even shortly after leaving employment.

Work accidents and occupational diseases are covered by a separate insurance branch, with a term of up to 12 months, and are not addressed on this page. You can find the contributions deducted from your pay and the insurance branches at Social Security.

How much does the medical report cost?

The payment is split into two parts, and each has its own rule.

PeriodWho pays and how much?
Days 1 to 14The employer, not less than 80% of the wage, pursuant to Article 130 of the Labor Code.
From the 15th day, with up to 10 years of coverage.Social security, 70.1% of the net daily average over the last six months.
From the 15th day, with over 10 years of coverageSocial security, 80% of the net daily average over the last six months.
During hospitalization, without anyone in charge.Social security, 50% of the net daily average

The 50% rate during hospitalization is the part that businesses most often forget. It applies only when the beneficiary has no dependents. When there are children or other dependents, the rate remains 70% or 80%, depending on the years of coverage. The legal basis is Article 22 of Law No. 7703/1993.

How long does it take to pay for the medical report?

Payment from insurance begins on the 15th day and does not exceed six months from the date it starts, in accordance with Article 23. However, the law also recognizes three special cases that alter this period.

  • An extension of another three months, when KMCAP assesses that the person will recover within that time.
  • Up to three months when the person receives a partial disability pension.
  • Up to 75 days for seasonal and temporary employees who have worked at least three months in the past 12 months.

The 75-day period for seasonal employees is important for hotels, inns, and construction, where contracts last only a few months. If you hire seasonal staff, this changes your calculations. See also How to hire your first employee.

Calculated example

An employee with 12 years of service has a gross salary of 80,000 lekë per month. The average net daily rate of the assessed base for the last six months is 2,200 lekë. He submits a medical certificate for 30 calendar days.

  • Days 1 through 14 are paid by the employer, pursuant to Article 130 of the Labor Code, at no less than 80% of the wage.
  • Days 15 through 30, that is 16 days, are covered by social insurance. Since the employee has over 10 years of insurance, the rate is 80%.
  • The insurance payment is 2,200 x 80% x 16 days, so 28,160 lekë.

If the same employee had 8 years of insurance, the rate would be 70% and the payment would be 2,200 × 70% × 16, i.e., 24,640 lekë. The difference of 3,520 lekë comes solely from the years of coverage, so the proof of seniority is not a formal document; it is a document that changes the amount.

The above figures are rounded for example. The net daily average is calculated based on the last six months' valuation, not on the last month's gross pay.

Report on the care of the sick child

An employed parent is entitled to pay even when absent to care for a sick child, not only when the parent is personally ill. Article 25 of Law No. 7703/1993 explicitly states that the employer pays the first 14 days both for the employee's own illness and for caring for a sick child in their charge.

According to the medical reporting regulation, the child care report is issued up to 14 days within a three-month period for children up to 14 years old. When the child is treated abroad for serious diagnoses, the report may be issued for up to 30 days, even retroactively.

This is one of the benefits that is underutilized, because many parents don't know it exists as a separate leave and instead take regular leave or unpaid days off.

Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.

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e-Reports System and Electronic Report

Medical reports are no longer issued only on paper. They are generated electronically in the e-Raporte system and the employee views them in his account on the portal. e-Albania. This is why many online searches are done using the term "e-reports" rather than "medical report.".

Who issues the report depends on the type and the day.

Type of reportWho is releasing it and the deadline
General illness, days 1 to 14Family doctor
General illness, from the 14th dayMedical Commission, up to 6 months, with an extension of up to 3 months.
Work accident or occupational diseaseHospital institutions and the respective commissions, up to 12 months.
BirthdayThe obstetrician, from 35 days before delivery until 330 days afterward.
Change of workplace for health reasonsFamily physician, by decision of the Medical Commission, up to 3 months per year, maximum 50%

For a woman expecting more than one child, prenatal leave is 60 days instead of 35.

Documents and steps, from the employee to payment

The employee submits four documents to the employer.

  1. The medical report or reports.
  2. Photocopy of the identity card.
  3. The workbook or proof of length of service, because this document determines whether the rate is 70% or 80%.
  4. The form for the last six months' assessed base, which is completed by the business's finance department or obtained from e-Albania.

Then the business performs two actions. It calculates the payment and completes the standard Short-Term Benefits Payroll List form, and sends it to the local Social Security Agency where it operates. After verification, the agency transfers the payments directly into the employee's personal account.

Payroll calculation and processing are business duties even for the days covered by social security. This is the point where the process most often stalls. See also Submission of the payroll statement in e-Filing and the Wage and contributions according to the Labor Code.

Frequently asked questions

How is the medical report paid for, by the employer or by insurance?

Both, but in separate periods. For days 1 through 14, the employer pays at a rate of no less than 80% of the wage. From the 15th day onward, social insurance pays at 70% or 80% of the net daily average, depending on years of coverage. The business always handles the calculation and payroll.

How many days is the medical report paid in total?

Up to six months from the date insurance payments begin, excluding the employer's 14-day period. The period may be extended by an additional three months if KMCAP determines that the individual will recover within that time.

Does the self-employed person benefit from the medical report?

No. The temporary disability benefit for illness is only available to employees. Self-employed individuals pay contributions for retirement, but not for this benefit.

How much does the child care report cost?

The first 14 days are paid by the employer, the same as for the employee's own illness, according to Article 25. Leave is granted for up to 14 days during a three-month period for a child up to 14 years old, and up to 30 days when the child is treated abroad for serious diagnoses.

Where can I view my medical reports?

In your account on the e-Albania portal, reports are generated in the e-Raporte system by the physician or medical commission and appear there, so there's no need to request them in writing to view their status.

Do I lose my rights if I quit my job?

Not immediately. Article 21 preserves the right for up to 30 days after mandatory insurance ends, so even a short time after leaving employment.

Source: Law No. 7703 of May 11, 1993 on Social Security, Articles 21 to 25, and Article 130 of the Labor Code. Social Security Institute.

Calculating the report and the benefits payroll is a business task, even for the days paid by the government. We handle these along with payroll every month so that the employee receives what they're entitled to and the business doesn't pay what it isn't obligated to.

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About the author

Andi Haxhillari is an economist and the founder of AlProfit Consult, an accounting, tax advisory, and financial management firm in Tirana, established in 2015. He holds the professional title of Certified Accountant, certificate no. 359, issued by the Certification Authority of the Ministry of Finance on July 4, 2012. He graduated with a Master's degree in Accounting and as a General Economist from the Faculty of Economics at the University of Tirana. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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