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Salary and contributions

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Salary and 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.

✓ Minimum salary 50,000 LEK ✓ Ceiling 186,416 LEK ✓ Employer 16.7% ✓ Payroll up to 20

Employee cost, what do you find here?

Introduction
Minimum wage and contribution cap

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.

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Calculation
Contributions and payroll taxes

Employer and employee contributions, social security and health insurance, income tax brackets on wage income.

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Over the base salary
Mandatory add-ons

Overtime hours, night work, weekly rest, and public holidays. When the premium is paid in cash and when it is compensated with time off.

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Monthly obligations
Invoice and Deadlines

What a pay slip must contain, when wages are paid, and the deadlines for reporting the employee, termination, and the payroll.

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Borders
Payroll Deductions

What is required by law, what requires written consent, and why the damage caused is not directly deducted from the paycheck.

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2026 scheme
Compensation for contributions

16.7 percent compensation for businesses affected by the minimum wage increase, conditions, period, and application deadline.

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How much does an employee with a salary of 90,000 LEK cost a business? From gross to net and from gross to the employer's total cost, with contributions and taxes calculated.
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See also

Overtime and night Administrator Employee file Documents under inspection All job topics Official Tax Rates

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