The pay slip is a legal requirement, not a voluntary practice. Article 118, paragraph 1(1), and Article 119 of the Labor Code require that the employee receive, before or immediately after payment, a record showing all elements of the pay, the allowances received, and any deductions made. Payments are made only through the banking system and are disbursed at the end of each month when calculated on a monthly basis.
This page shows what a pay stub must include, when wages must be paid, what the reporting deadlines are, and what happens if they are not met.
Read also: Payroll and Contributions: The Complete Guide
The code does not provide a ready-made format, but it provides the mandatory content in two articles that are read together.
| Element | Base | Article |
|---|---|---|
| Salary amount | Basic pay for the period | 119, point 1 |
| Calculation Basics | When the pay is variable, the hours or units | 119, point 1 |
| Derived additions | Overtime, night, week off, holiday | 118, item 1/1 |
| Held prohibitions | Taxes, contributions, and any other withholdings | 118, item 1/1 |
| All discounts | Shown separately, not as a single figure. | 119, point 1 |
The key word here is "separately." A pay slip that shows only the net amount does not satisfy the requirement of Article 119, because it does not allow either the gross amount or the deductions to be verified.
Read also: Payroll Deductions: What the Law Allows
Article 118, paragraph 1(c) specifies the time and manner. It is provided periodically, before or immediately after the payment of wages, by verifiable means.
Verifiable tools are those that set the standard. A payslip sent by email, signed on paper, or made available on a portal where the employee logs in with their credentials fulfills the requirement. A figure stated verbally does not.
Note: When wages have not been calculated on time, Article 119, paragraph 2, grants the employee the right to request the necessary information and, where appropriate, to consult the relevant books and documentation, either personally or through an expert. This is why an unclear pay slip often ends up as a formal request.
Article 116 divides it according to the method of calculating pay.
Article 118, paragraph 1, is categorical. Wages are paid only through the banking system and in the Albanian currency, unless the parties have agreed otherwise. If the bank fails to make the payment within 30 days of the disbursement date, the financial liability to the employee remains with the employer.
Article 120 sets the interest rate. For late payment, the annual interest rate is not less than 10 percent of the unpaid amount and in any event not less than 150 percent of the inflation during the period of delay.
These deadlines do not stem from the Labor Code but from tax and social security legislation. In practice, they run alongside the payroll.
| Action | Deadline |
|---|---|
| New Employee Declaration | At least one day before starting work. |
| Submission and payment of the payroll | By the 20th of the following month |
| Notice of Resignation | Using the appropriate form, according to the deadlines published by the tax administration. |
Declaration deadlines are checked against the official source before any changes, because the forms and procedures are periodically updated.
Read also: Proper reporting of employees and wages
This template was prepared by AlProfit Consult based on Articles 118 and 119. It contains only the legal minimum and nothing superfluous.
Invoice
Subject: company name, NUIS
Period: month and year
Employee: first name and last name
Position: job position
Work days in period: number
Days worked: number
A. Salary and allowances
Basic contract salary
Overtime hours, total hours, and amount
Overtime for night work, number of hours and amount
Supplement for weekly leave or public holiday
Other permanent additions
Total gross pay
B. Retentions
Social security contribution, the employee's share
Employee share of health insurance contribution
Payroll tax
Other authorized written retention
Total holdings
C. Net amount
Net pay to be paid
Payment date
The bank account to which the payment was made.
D. Employer costs, informational
Employer contribution on gross salary
Total period cost
Prepared by: name and function
Release date
Section D is not required by law, but it makes the invoice readable for business decision-making. Its figures are quickly calculated. Pay calculator.
Read also: Ready-made templates and forms for employment
Articles 116 and 119 are both on the list in Article 202, point 2. This means that irregular payment of wages and the failure to provide the employee with a calculation are punishable by a fine of up to 30 times the monthly minimum wage, that is, up to 1,500,000 LEK with a minimum wage of 50,000 LEK.
The fine is expressed as a multiple, so it automatically increases whenever it increases. Minimum wage. When a violation affects certain employees, the total does not exceed five times the maximum fine.
Read also: Documents required for a workplace inspection
Yes. Article 118, paragraph 1(1), and Article 119 of the Labor Code require it for every wage, in verifiable means.
The amount of the salary, the calculation bases when the salary is variable, the allowances received, and all deductions made, each separately.
At the end of each month when calculated on a monthly basis, and every two weeks when calculated on an hourly, daily, or weekly basis, in accordance with Article 116.
No. Article 118, paragraph 1, requires that wages be paid only through the banking system.
Interest shall accrue at a rate of not less than 10 percent per year on the unpaid amount and, in any event, not less than 150 percent of the period's inflation, pursuant to Article 120.
Yes, when it is verifiable and contains all the required elements. The law requires verifiable means, not necessarily paper.
At least one day before the start of work, according to the rules of the tax administration.
Yes. Article 119 is included in Article 202, point 2, so the fine goes up to 30 times the monthly minimum wage.
