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Salaries and contributions

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Salaries and Contributions

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.

✓ Minimum wage: 50,000 lek ✓ Contributions: 27.91 TP3T in total ✓ Employer: 16.7% ✓ Employee: 11.2% ✓ Payroll: 20th
What do you find here?
From the salary
Payroll tax

When the obligation begins, the retention bands, deductions for children and education, dual employment, and in-kind benefits.

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Contributions
Social and Health Insurance Contributions

Rates and distribution between parties, minimum wage and ceiling, the self-employed, the managing partner, and agriculture.

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Every month
Payroll and reporting

The May 20 deadline, e-Filing steps, the new employee and departure, and the corrections and fines that arise.

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Vehicle
Pay calculator

From gross to net and the total cost to the employer, with the breakdown of taxes and contributions.

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Non-standard contract
Special cases

Contracts under 87 hours per month, employment for a few days, the unpaid managing partner, interns, and the employee with two employers.

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Employees on the payroll or collaboration with the self-employed? Compare the costs, obligations, and risk of recharacterization by the tax administration, with calculated examples.
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See also
Profit Tax Self-employed Individual DIVA declaration Calendar All taxes

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