Short answer
Kostoja e një punonjësi në vitin 2026 është paga bruto plus 16.7% kontribute të punëdhënësit, ndërsa punëmarrësit i mbahen 11.2%. Paga minimale është 50,000 lekë në muaj dhe paga maksimale për sigurimet shoqërore 186,416 lekë, sipas VKM nr. 776, datë 19.12.2025.
Verified on from Andi Haxhillari, Kontabilist i Miratuar. Krahasuar me VKM nr. 776, datë 19.12.2025, me VKM nr. 77/2015 për normat e kontributeve, me nenin 65 të ligjit nr. 29/2023 dhe me vendimin e Këshillit të Ministrave të 6 marsit 2026 për kompensimin e kontributeve.
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.
