Social security and health insurance payroll statement declaration for the period April 2020

The General Directorate of Taxation informs all taxpayers whose Request for Financial Aid Benefit has been approved, according to Government Decree No. 254, dated March 27, 2020, package 1, that for the completion of the Social and Health Insurance Contributions and TAP Statement for the period April 2020, they should consider:

  1. If during the completion of the Application for Financial Assistance Benefit, they have selected “Jam Okay” in the section “Declaration and payment of social and health insurance will be made by the taxpayer for this period”, then continue with the declaration and payment of Social and Health Insurance Contributions and TAP, according to the data for April 2020.
  2. If during the completion of the Application for Financial Assistance Benefit, they have selected “I am not Okay”In the section “Declaration and payment of social and health insurance will be made by the taxpayer for this period,” then they have the option, but not the obligation, to tick the box “No activity” on the payroll. In this way, for the period April 2020, without dismissing employees, they can submit the Payroll.".

Despite having selected the option “I do not agree” in the Request for Financial Aid Benefit, if the taxpayer has the ability to pay Social and Health Insurance Contributions and TAP, they can proceed with the declaration and payment according to the data for the April 2020 period (in this case, the “No activity” box should not be ticked in the payslip).”

Taxpayers are reminded that the deadline for declaring the Payroll and paying Social and Health Insurance Contributions and TAP, for the April 2020 period, is May 20, 2020.

Source: General Directorate of Taxes.

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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. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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