- Every employer is required to declare each employee's actual salary, not an artificially lowered figure, in accordance with Law No. 9136 of September 11, 2003. “For the collection of mandatory social security and health insurance contributions,” as amended.
- As of January 1, 2026, the minimum monthly wage in Albania is 50,000 lekë (for 174 working hours per month), according to Government Decree No. 776, dated December 19, 2025.
- The Risk Department at DPT compares the reported wages for each occupation with the actual average wage in the labor market and identifies businesses with wages significantly below the sector average.
- When the DPT notifies you as a high-risk taxpayer, voluntarily correcting your return saves you from a subsequent tax audit.
The Risk Directorate at the General Directorate of Taxation compares each year the wages declared by businesses, by employee profession, with the actual wage levels in the labor market. When a business reports wages significantly below the sector average, or very close to the minimum wage for professions that are normally better paid, it is placed on the list of high-risk entities.
From our daily work, we often see the same mistake. Many businesses tie the advertised salary solely to the legal minimum wage, believing that any amount above it is sufficient and risk-free. In fact, DPT doesn't compare your salary only to the legal minimum, but to the actual average salary of the relevant profession, and a large gap between the two draws attention even when the law is formally complied with.
Read also: Salaries and contributions.
Why does DPT compare the reported salary with the market salary?
Directorate of Risk and Analysis by Profession
The Risk Directorate at DPT maintains statistical data on average wage levels by profession and sector of activity. This database is used to build a risk map, where each business is compared not to a fixed figure but to its sector peers engaged in the same activity and employing similar professions.
When a declared salary attracts attention
The risk increases when the declared wage falls significantly below the sector average, when most of a business's employees are declared exactly at the minimum wage threshold regardless of profession, or when wage levels do not match the business's turnover and scale of operations.
Minimum wage and link to contributions
What is the official minimum wage today?
As of January 1, 2026, the minimum monthly wage in Albania is 50,000 lekë, for 174 hours of regular work per month, according to Council of Ministers Decision No. 776, dated 19.12.2025, which repealed the previous decision no. 113, dated March 1, 2023. The minimum hourly wage amounts to approximately 287.3 lek.
Why the declared wage should not be automatically equated with the minimum wage.
The minimum wage is the lowest limit allowed by law, not the reference point for all employees. A business that pays its entire staff exactly at this threshold, regardless of position or experience, creates the very risk profile that DPT is looking for.
The declared real salary directly determines certain employee benefits:
- old-age pension and early retirement pension
- financial benefit in case of illness or childbirth
- unemployment benefits when an employee loses their job
- the employee's creditworthiness with banks that require proof of salary
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhat happens if you are identified as a high-risk case?
Notification and the opportunity for self-correction
When the DPT identifies a business with payroll risk, the standard practice is to notify the taxpayer directly, inviting them to review and correct their payroll filings in subsequent periods before the matter goes to audit. This is the least costly time to resolve the situation.
Tax audit when there is no response
If the business fails to respond after notification and does not correct its wage declarations, the tax administration proceeds with the measures provided for by the applicable legislation, including an on-site inspection. This inspection may result in additional liabilities for prior periods, not only for the future.
Why it Matters
Consequences for the employee, not just for the business.
Declared underpayment not only harms the business's relationship with the DPT. The employee himself contributes less, which reduces his future pension and any other benefit calculated on the declared salary, even though he may receive a higher amount in hand.
How we handle this with our clients
Part of our ongoing work is the periodic comparison of a client's reported wage levels with the sector average, so that any such risk can be identified and addressed before a notice from the DPT arrives.
Frequently asked questions
What is the minimum wage in Albania currently?
50,000 lekë per month for 174 hours of regular work, effective January 1, 2026, pursuant to Government Decree No. 776 of December 19, 2025.
Is it legal to declare all employees at minimum wage?
Formally, yes, if the actual wage paid does not exceed that amount. The problem arises when the minimum wage is declared for professions that are typically paid more, or when the employee's actual earnings are in fact higher than those declared, which constitutes a violation.
How does DPT find out that a salary has been under-reported?
Primarily through the Risk Department's risk analysis, which compares reported salaries with the sector and profession averages, and through on-site inspections where documents, contracts, or employee self-declarations are verified.
What should I do if I receive a wage-risk notice?
Carefully review the declared wages against the actual wages paid and against the sector average, and correct the reporting for the upcoming periods before the matter goes to audit. In specific cases, verification is best done in advance.
The original DPT notice remains valid in principle, but the time figures should be read carefully. Official DPT Announcement. The minimum wage quoted then is no longer valid; the current rate is 50,000 lekë per month as of January 2026, according to Government Decree No. 776/2025.
