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

Historic post, May 8, 2020. This post pertains to wages, contributions, or tax procedures as they were in 2020. Current figures and rules change every year, so for today's effective values see our page of resources for wages and contributions.
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:

Declaration of choice in the request for assistance

  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.".
Regardless of having selected the “I do not agree” option on the Application for Financial Assistance, if the taxpayer is able to pay Social Security and Health Insurance Contributions and TAP, proceed with the declaration and payment based on the April 2020 data (in this case, the “No activity” box on the payroll statement should not be checked). We would like to remind taxpayers that the deadline for filing the Payroll Return and paying Social Security and Health Insurance Contributions and TAP for the April 2020 period is May 20, 2020. Source: General Directorate of Taxes. Learn More
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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