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

Note, September 2026. Ky njoftim i përket paketës së ndihmës financiare të vitit 2020, sipas VKM nr. 305, datë 16.04.2020, e miratuar për situatën e COVID-19. Skema ka përfunduar dhe aplikimet nuk pranohen më. Rregullat në fuqi sot për pagat, kontributet dhe detyrimet e punëdhënësit i mban faqja jonë për pagat dhe kontributet. Përmbajtja më poshtë ruhet për referencë historike.
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.
  1. 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.
  1. 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)
  1. 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:
  • 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.
  • Të dhënat e llogarisë bankare, bëjnë pjesë në të dhënat e detyrueshme për t’u plotësuar në Formularin e përfitimit të ndihmës financiare 2. Ato duhet të disponohen nga individët përfitues dhe duhet t’i vihen në dispozicion subjektit, përpara kryerjes së aplikimit elektronikisht në llogarinë e deklarimit elektronik.
  • 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, mund të përdorin të dhënat e llogarisë bankare të hapur për qellim të biznesit. Nëse nuk e disponojnë një llogari biznesi, do të duhet të paraqiten pranë një prej bankave të niveli të dytë, për të bërë të mundur hapjen e një llogarie bankare personale apo biznesi. Individët përfitues (punonjësit e papaguar të familjes të personit fizik tregtar; të punësuarit në personat fizikë tregtarë; të punësuarit në personat juridikë), të cilët nuk disponojnë një llogari bankare aktive, duhet të paraqiten pranë një prej bankave të nivelit të dytë që operojnë në vendin tonë, për të bërë të mundur hapjen e një llogarie bankare. Subjektet me status i vetëpunësur, të cilët mund të jenë nën masa të mbledhjes me forcë të detyrimeve tatimore (bllokim llogarie bankare), duhet të hapin një llogari personale bankare, (e cila nuk mund të përdoret për qëllime te tjera), për të bërë të mundur përfitimin e ndihmës financiare. Nuk përfitojnë ndihmë financiare sipas VKM nr. 305 datë 16.04.2020:
  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 of entities whose business activities are: trade in food products, fruits and vegetables, and pharmaceutical activities. Also, individuals who are dual-employed, where one of their activities falls under this category of entities, are not eligible.
  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.
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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