Financial Aid Package No. 2 – Learn how to apply for financial aid according to DCM No. 305, dated 16.04.2020.

Based on Government Decree No. 305, dated April 16, 2020 “ For the determination of procedures, of the documentation and the amount of financial assistance for current employees and employees laid off as a result of COVID-19,” the application will be submitted by the entities, which will provide the data of their employees, beneficiaries according to the criteria of the aforementioned Government Decree.

1. Employees of entities with annual revenues exceeding 14,000,000 (fourteen million) lekë, closed pursuant to the MSHMS Order(s), who were employed as of the effective date of the MSHMS Order(s), receive financial assistance of 40,000 (forty thousand) lek.

Employees who have been laid off

2. Employees of entities authorized to operate, who have been laid off from work from the date the MSHMS Order(s) entered into force until the date April 10, 2020, They receive financial assistance of 40,000 (forty thousand) lek. The date of submitting the E-sig 027 form must not be later than April 10, 2020.

3. Employees of entities with annual revenue of up to 14,000,000 lekë, authorized to operate under the MSHMS Order(s), who have been employed as of the date the MSHMS Order(s) entered into force, receive financial assistance of 40,000 (forty thousand) lek. (Employees who are beneficiaries under point 2 are not included)

4. Employees of entities operating in the accommodation sector, as listed on those entities' payrolls as of the date of the MSHMS order(s), receive financial assistance of 40,000 (forty thousand) lek. If the entity operates multiple types of activities, only employees in the accommodation facility activity receive the benefit.

For him Submitted the form “Request for Financial Assistance Benefit 2,” taxpayers who meet the above criteria will be notified in their e-filing electronic filing account and will be given the opportunity to apply through that account starting on the date April 21 and so on. Form No. 2 will be completed with the required data only once. Caution:

Mandatory application rules

• The application for financial assistance will be made by the employing entity and the employee(s) who appear on more than one payroll, and they will receive financial assistance only. a payment.
• Bank account information is part of the mandatory data required to be completed on Financial Aid Application Form 2. It must be available to the beneficiary individuals and provided to the entity before submitting the application electronically through the electronic filing account..
• Entities that will complete the application must ensure they provide the accurate data of the beneficiary individuals, where the bank and International Bank Account Number Bank account information is very important. Inaccurate entry of this information blocks the process of transferring the payment to the beneficiaries' accounts.

Individuals, with status self-employed, beneficiary under the Government Decree 305, date April 16, 2020, when completing the Financial Aid Application Form, if they do not have a personal account, They may use the data of a bank account opened for business purposes. If they do not have a business account, they will need to go to one of the second-tier banks to open a personal or business bank account. Beneficial individuals (unpaid family members of the natural person trader; employees of natural person traders; employees of legal entities), who do not have an active bank account, must present themselves at one of the second-tier banks operating in our country to open a bank account. Self-employed individuals who may be subject to tax collection enforcement measures (bank account freezing) must open a personal bank account (which cannot be used for other purposes) in order to receive the financial assistance. They do not benefit from financial assistance according to Government Decree No. 305 of April 16, 2020:

Categories excluded from benefits

1. Employed individuals who, in 2019, earned gross wage income exceeding 2,000,000 (two million) lek.
2. Employees of state institutions as well as employees of companies with state capital.
3. Nonprofit organizations.
4. Individuals who are subjects with the following business activities: trade in food products, fruits, vegetables, and pharmaceutical activities. Also, individuals who are dual-employed, where one of their activities falls under this category of subjects, do not benefit.
5. Individuals of registered entities as natural persons, who carry out activities in professions such as: lawyer, notary, specialist doctor, pharmacist, nurse, veterinarian, architect, engineer, medical laboratory technician, designer, economist, agronomist, registered accounting expert, certified accountant, and real estate appraiser, who are permitted to carry out their activities under the order(s) of the MSHMS. Also, individuals who are dual employees, where one of their activities falls under this category of subjects, are not eligible.
6. Employees who benefit under Government Decree No. 254, dated March 27, 2020, “On the determination of procedures, of the documentation and the amount of the financial assistance benefit for employees in business entities with annual revenue of up to 14 million leks, economic assistance, and unemployment income payment during the natural disaster period declared as a result of COVID-19.”.

Source: General Directorate of Taxes. Download here (decision-2020-04-16-305 (1)Decision No. 305 of the Council of Ministers, dated April 16, 2020.