Short answer
The cost of an employee in 2026 is the gross salary plus 16.71% employer contributions, while the employee pays 11.21%. The minimum wage is 50,000 lek per month and the maximum wage for social security is 186,416 lek, according to Government Decree No. 776, dated December 19, 2025.
Verified on from Andi Haxhillari, Certified Accountant. Compared with Government Decree No. 776 of December 19, 2025, Government Decree No. 77/2015 on contribution rates, Article 65 of Law No. 29/2023, and the Council of Ministers' decision of March 6, 2026 on the compensation of contributions.
The cost of an employee doesn't end with the gross salary. Added to it are the employer's contributions of 16.7 percent, mandatory supplements for overtime and night work, and monthly reporting obligations. As of January 1, 2026, the minimum wage is 50,000 LEK and the contribution ceiling is 186,416 LEK, while employees are subject to a 11.2 percent contribution. The payroll is declared and paid by the 20th of the following month. Here you will find all the elements that make up an employee's cost, each with its own page.
The amount in effect, who is required to comply, how it changed as of January 1, 2026, and what the cap means for high salaries.
Read →Employer and employee contributions, social security and health insurance, income tax brackets on wage income.
Read →Overtime hours, night work, weekly rest, and public holidays. When the premium is paid in cash and when it is compensated with time off.
Read →What a pay slip must contain, when wages are paid, and the deadlines for reporting the employee, termination, and the payroll.
Read →What is required by law, what requires written consent, and why the damage caused is not directly deducted from the paycheck.
Read →16.7 percent compensation for businesses affected by the minimum wage increase, conditions, period, and application deadline.
Read →AlProfit Consult prepares the monthly payroll, calculates benefits and contributions, issues pay slips, and files returns on time as part of the monthly subscription.
