Update, October 31, 2026 The payroll tax brackets on this page are those in effect today. The 2027 fiscal package bill proposes expanding the bracket….Read More

Key points: Contracts under 87 hours per month have an overall rate of 26.71%, i.e., 23.31% for social security and 3.41% for health insurance. The contribution base cannot….Read More

The calculation of social security and health insurance has some special cases that fall outside the general rule of monthly salary. Among them are the medical report, the contributions of the….Read More

Key points: This 2023 notice sets the minimum wage at 40,000 lek and the maximum wage for contributions at 176,416 lek. Both figures have been replaced by...Read More

Key points: Decision No. 113, dated March 1, 2023, set the minimum wage at 40,000 lekë per month. This decision has been replaced by Government Decree No. 776, dated December 19, 2025. Wage….Read More

Key points: As of September 2022, the minimum wage was 34,000 lekë, according to Government Decree No. 604, dated September 14, 2022. This figure is no longer valid and has been replaced twice….Read More

Key points: Decision No. 604, dated September 14, 2022, set the minimum wage at 34,000 lekë per month. The decision was replaced by Government Decree No. 113/2023 and then by….Read More

Key points: The new employee must be reported on the payroll at least one day before starting work. Contributions are calculated on no less than….Read More

Update, October 2026. The minimum wage of 32,000 lekë no longer applies. As of January 1, 2026, the minimum wage is 50,000 lekë per month, according to Government Decree No....Read More

Key points: As of April 2022, the minimum wage was 32,000 lekë, according to Government Decree No. 158, dated March 12, 2022. This figure has been replaced three times since then….Read More