Notice on minimum and maximum wages from April 2023.

Dear taxpayers!

We would like to inform you that, starting from the period April 2023 period, the national minimum monthly basic wage for employees, mandatory for implementation by any legal or natural person, domestic or foreign, is 40,000 ALL. (DCM No. 113, dated 01.03.2023)

For the purpose of calculating social security contributions, The gross monthly salary will be:

1. Not less than the monthly minimum wage, equal to 40,000 (twenty thousand) lek and up to 176,416 (one hundred seventy-six thousand four hundred sixteen) lek, for employed persons;
2. No less than the minimum wage, equal to 40,000 (twenty thousand) lek and, at the person's own discretion, up to 176,416 (one hundred seventy-six thousand four hundred sixteen) lek, for self-employed persons;
3. Equal to the monthly minimum wage of 40,000 (twenty thousand) lek, for the unpaid family members with whom the self-employed person works and legally co-resides.

Also, for the purpose of calculating mandatory health insurance contributions , the monthly salary will be:

1. Not less than the national monthly minimum wage, of 40,000 (twenty thousand) lekë and up to the amount of the gross salary, according to the payroll statement, for employed persons;
2. As a multiple of the national minimum wage, from 80,000 (eighty thousand) lek, for self-employed persons and unpaid family workers with whom the self-employed person works and co-resides.

Source: General Directorate of Taxes.