Starting from period April 2022, the national minimum monthly basic wage for employees, mandatory for implementation by any legal or natural person, domestic or foreign, is 32,000 lek. (Government Decree No. 158, dated March 12, 2022)
Monthly gross salary, for the purpose of calculating social security contributions, For employed persons; for self-employed persons; and for unpaid family workers with whom the self-employed person works and legally co-resides, it shall be no less than the monthly minimum wage, equal to 32,000 (thirty thousand) lek.
Monthly gross salary, for the purpose of calculating mandatory health insurance contributions, will be:
1. Not less than the national monthly minimum wage, from 32.000 (thirty thousand) lekë and up to the amount of the gross salary, according to the payroll statement, for employed persons;
2. As twice the national minimum wage, from 64.000 (sixty thousand) lekë for self-employed persons and unpaid family workers with whom the self-employed person works and co-resides.
VKM 158 dated March 12, 2022
Source: General Directorate of Taxes.
