{"id":19579,"date":"2024-11-29T20:23:35","date_gmt":"2024-11-29T20:23:35","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=19579"},"modified":"2024-11-30T22:21:52","modified_gmt":"2024-11-30T22:21:52","slug":"income-from-employment","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individe\/te-ardhurat-e-tatueshme-2\/te-ardhurat-nga-punesimi\/","title":{"rendered":"Income from Employment"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Individual<\/a><\/span> | Taxable Income<\/a><\/span> | Income from Employment<\/span><\/span><\/div>\n\n\n

<\/p>\n\n\n\n

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12.1 What income from employment includes<\/h2>\n\n\n\n

Income from employment includes any benefit of the individual that is related to employment relationships, including salaries, rewards, bonuses, and compensations.<\/p>\n\n\n\n

12.2 Payments for future or past employment relationships<\/h2>\n\n\n\n

Payments made for future or past employment relationships are also considered income from employment and are taxed at the time of payroll declaration.<\/p>\n\n\n\n

12.3 Rewards for directors and board members<\/h2>\n\n\n\n

Rewards for directors and members of the board of directors are treated as income from employment and taxed as such.<\/p>\n\n\n\n

12.4 Payments from a different entity<\/h2>\n\n\n\n

If payments are received from an entity different from the employer, the paying entity withholds tax at 15%.<\/p>\n\n\n\n

12.5 Transfer or secondment of employees<\/h2>\n\n\n\n

Income from the transfer or secondment of employees is taxed as income from employment.<\/p>\n\n\n\n

12.6 Anti-avoidance clause for self-employment<\/h2>\n\n\n\n

If a self-employed person obtains more than 80% of their income from a single client, their income is taxed as employment income.<\/p>\n\n\n\n

12.7 Tax on payments upon job loss<\/h2>\n\n\n\n

Immediate payments given in cases of job termination are taxed at 15% if paid in a single lump sum.<\/p>\n\n\n\n

12.8 Tax on employment income for foreign employment agencies<\/h2>\n\n\n\n

Tax on employment income for foreign employment agencies is not less than 80% of the total fee paid by the Albanian entity to the foreign agency.<\/p>\n\n\n\n

12.9 Benefits exempt from tax on employment income<\/h2>\n\n\n\n

Benefits exempted from tax include meals and drinks in the workplace, work equipment, and travel and accommodation expenses for work purposes.<\/p>\n\n\n

Do you have a question?<\/h3>

Do not hesitate to contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

12.1 \u00c7far\u00eb p\u00ebrfshin t\u00eb ardhurat nga pun\u00ebsimi? T\u00eb ardhurat nga pun\u00ebsimi p\u00ebrfshijn\u00eb \u00e7do p\u00ebrfitim t\u00eb individit q\u00eb ka lidhje me marr\u00ebdh\u00ebniet e pun\u00ebsimit, p\u00ebrfshir\u00eb pagat, shp\u00ebrblimet, bonuset dhe kompensimet. 12.2 Pagesat p\u00ebr marr\u00ebdh\u00ebnie pun\u00ebsimi t\u00eb ardhshme ose t\u00eb kaluara Edhe pagesat q\u00eb b\u00ebhen p\u00ebr marr\u00ebdh\u00ebnie pun\u00ebsimi t\u00eb ardhshme ose t\u00eb kaluara konsiderohen t\u00eb ardhura nga […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":19570,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-19579","page","type-page","status-publish","hentry"],"yoast_head":"\nT\u00eb Ardhurat nga Pun\u00ebsimi - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/divide\/taxable-income-2\/income-from-employment\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00eb Ardhurat nga Pun\u00ebsimi - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"12.1 \u00c7far\u00eb p\u00ebrfshin t\u00eb ardhurat nga pun\u00ebsimi? 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