Short answer
Wages in Albania cannot be lower than the minimum wage, 50,000 lekë per month as of January 1, 2026, according to Government Decree No. 776, dated December 19, 2025. Contributions totaling 27.91% are paid on the gross wage, of which 16.71% is paid by the employer and 11.21% is withheld from the employee.
Verified on from Andi Haxhillari, Certified Accountant. Compared with Government Decree No. 776 of December 19, 2025 on minimum and maximum wages, with Government Decree No. 77/2015 on contribution rates, and with Articles 22, 24, and 65 of Law No. 29/2023.
An employee doesn't cost as much as the salary they receive in hand. Employer contributions are added to the gross pay, while taxes and the employee's own contributions are deducted from the employee's pay. The minimum wage is 50,000 lekë, and the payroll is reported by the 20th of the following month, even when the employee is the sole partner of the company.
When the obligation begins, the retention bands, deductions for children and education, dual employment, and in-kind benefits.
Read →Rates and distribution between parties, minimum wage and ceiling, the self-employed, the managing partner, and agriculture.
Read →The May 20 deadline, e-Filing steps, the new employee and departure, and the corrections and fines that arise.
Read →From gross to net and the total cost to the employer, with the breakdown of taxes and contributions.
Open the calculator →Contracts under 87 hours per month, employment for a few days, the unpaid managing partner, interns, and the employee with two employers.
Read →AlProfit Consult prepares payroll lists, the monthly e-Filing declaration, and calculates the actual cost for each employee as part of the monthly subscription.
