Labor Code

Yes. According to Article 21, paragraph 2, the contract is considered formed when the employee agrees to perform work within the employer's organization and orders in exchange for payment. The absence of the document does not invalidate the relationship or deprive the employee of any rights. What the employer loses is proof. In justified cases, the contract must be put in writing within seven days of the date of employment.

Article 21, paragraph 3, requires 12 elements. The identity of the parties, the place of work, a general description of the work, the start date, the duration when the contract is for a fixed term, the duration of paid leave, the notice period for termination, the components of the salary and the date of its payment, the normal weekly working hours, reference to the collective bargaining agreement, the probationary period, as well as the types and procedures of disciplinary measures when there is no collective bargaining agreement.

No fewer than 22 working days per year of employment, pursuant to Article 92 as amended by Law No. 91/2024. The previous rule of no fewer than four calendar weeks no longer applies. Official holidays are not counted as part of the vacation and, if they fall during the vacation, the leave is extended. For an employee who has not completed one year of service, the days are calculated in proportion to the length of the employment relationship.

Overtime hours are paid at an increase of no less than 25 percent, or compensated by at least 25 percent more rest time within two months (Article 91). They do not exceed 200 hours per year and, over a period of up to four months, the average weekly hours do not exceed 48.

For work from 7:00 PM to 10:00 PM the surcharge is no less than 20 percent. For work from 10:00 PM to 6:00 AM the surcharge is no less than 50 percent, Article 81. This is the most common error in payrolls for restaurants, pharmacies, and manufacturing.

The national minimum wage is 50,000 LEK per month as of January 1, 2026, according to Government Decree No. 776, dated December 19, 2025. The maximum wage for contribution purposes is 186,416 LEK. The employer pays 16.7 percent contributions on the gross wage, and the employee pays 11.2 percent.

At least one calendar day before starting work, using the ESIG027 form in E-Filing, in accordance with Article 11 of Law No. 9136 of September 11, 2003. An employee found working without being declared is subject to a fine under Law No. 9920 of May 19, 2008.

Three steps. Written notice at least 72 hours before the meeting. The meeting where the employer explains the reasons and the employee is heard. Written decision within 48 hours up to one week after the meeting. Only then does the notice period begin according to seniority. Failure to follow the procedure results in compensation of up to two months' salary, which is added to any other compensation.

Up to six months of service: two weeks. From six months to two years: one month. From two to five years: two months. Over five years: three months. During the probationary period, the notice is five days. Notice periods may be changed by written agreement or by collective bargaining agreement.

Yes. Owners of legal entities who exercise management functions are required to be insured under Government Decree No. 77 of January 28, 2015. The contribution base cannot be lower than the minimum wage. A company with zero employees is a direct signal for the tax administration to conduct an audit.

When 80 percent or more of gross income comes from a single client, or when 90 percent or more comes from fewer than three clients. In these cases, payroll tax rates apply. As of March 2026, the Self-Employment Status Declaration has been added, by which the individual proves their independence even when exceeding the threshold. The basis is General Instruction No. 26, dated September 8, 2023, as amended.

Yes, according to Article 20 of Law No. 15/2019. The employer hires one person from the designated groups for the first 25 employees, and one additional person for every 50 subsequent employees. If the position remains unfilled, a contribution equal to the national minimum wage is paid each month into the Social Employment Fund.

This rule is under review. In August 2026, a draft law was put out for public consultation that raises the threshold to 125 employees. The page will be updated as soon as the text is approved.

The Labor Code requires an employees' register (Article 36), a leave register (Article 95), and payroll and contributions registers updated every month. In practice, the file contains the signed contract, the job description, the identity document, the ESIG027 declaration, pay slips, leave requests, medical reports, proof of safety training, and any disciplinary notices. Data are collected only as they relate to the job, in accordance with Article 33 and Law No. 124/2024.

As of May 13, 2025, Law No. 99/2024 on inspection will take effect. Authorization is issued through the e-Inspection system and delivered to the entity within 24 hours for unplanned inspections. The inspection report is electronically signed on site and issued within 48 hours. The entity may submit objections within 8 days, and the final decision is made within 30 days. In the first inspection, the primary measure is a warning with a deadline for correction.

For individual disputes, the route is the court, with a 180-day deadline from the termination of the contract. The State Labor Inspectorate monitors compliance with the law and imposes sanctions, but it does not replace the court. For collective disputes, the Code provides for mediation, state conciliation offices, and the arbitration court, Articles 188 to 194.