{"id":54516,"date":"2026-08-03T13:06:20","date_gmt":"2026-08-03T13:06:20","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=54516"},"modified":"2026-08-03T21:48:11","modified_gmt":"2026-08-03T21:48:11","slug":"social-security-3","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/pagat-dhe-kontributet\/sigurimet-shoqerore\/","title":{"rendered":"How much is paid for social security and health insurance?"},"content":{"rendered":"

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Home Page<\/a><\/span> | Tax legislation<\/a><\/span> | Salaries and contributions<\/a><\/span> | How much is paid for social security and health insurance?<\/span><\/span><\/div>\n\n\n

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Two different contributions are paid on every salary. Social security has a general rate of 24.51% and health insurance has a rate of 3.41%. Together they amount to 27.91% of the gross wage, split between the employer, who pays 16.71%, and the employee, who pays 11.21%.<\/p>\n\n\n\n

This page explains the breakdown of rates, the branches of social security into which contributions are allocated, the minimum and maximum bases, contributions for the self-employed and partners, contracts under 87 hours, and cases involving agriculture. Payroll tax, which is withheld separately and calculated on the same gross wage, is covered on its own page.<\/p>\n\n\n\n

Read also: How much tax is withheld from the salary?<\/a>.<\/p>\n\n\n\n

Short answer<\/h2>\n\n\n\n

For a standard contract\u2014that is, over 87 working hours per month\u2014contributions are 27.91% of gross pay. The employer pays 16.71% as a business cost, and the employee pays 11.21%, which is deducted from the salary.<\/p>\n\n\n\n

Contribution<\/th>Employer<\/th>Employee<\/th>Total<\/th><\/tr>
Social security contributions<\/td>15.0%<\/td>9.5%<\/td>24.5%<\/td><\/tr>
Health insurance<\/td>1.7%<\/td>1.7%<\/td>3.4%<\/td><\/tr>
Total<\/td>16.7%<\/td>11.2%<\/td>27.9%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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Salary: 80,000 lek\u00eb per month. The employer pays 16.71%, i.e., 13,360 lek\u00eb, which is deducted from the salary. The employer pays 16.7%, i.e., 13,360 lek, as an additional contribution on top of the salary. A total of 22,320 lek goes into the insurance fund, representing 27.9% of the gross salary.<\/p>\n<\/blockquote>\n\n\n\n

Where do the 24.51 TP3T of social security go?<\/h2>\n\n\n\n

Social insurance is not a single fund. It is divided into five branches, each covering a specific risk. The last two branches are paid for solely by the employer.<\/p>\n\n\n\n

Dega<\/th>The<\/th>Who pays?<\/th><\/tr>
Pensions<\/td>21.6%<\/td>The employer and the employee<\/td><\/tr>
Birthday<\/td>1.4%<\/td>The employer and the employee<\/td><\/tr>
Illness<\/td>0.3%<\/td>The employer and the employee<\/td><\/tr>
Workplace accidents and occupational diseases<\/td>0.3%<\/td>Only the employer<\/td><\/tr>
Unemployment<\/td>0.9%<\/td>Only the employer<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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Salary: 80,000 lek\u00eb. Of the 19,600 lek\u00eb in social security contributions, 17,280 lek\u00eb go to pensions, 1,120 lek\u00eb to maternity, 240 lek\u00eb to sickness, 240 lek\u00eb to workplace accidents, and 720 lek\u00eb to unemployment. Health insurance takes another 2,720 lek\u00eb.<\/p>\n<\/blockquote>\n\n\n\n

The pension makes up the bulk of the contribution. That's why declaring the actual salary, rather than the minimum wage, has direct consequences for the employee in the future.<\/p>\n\n\n\n

Calculation base, minimum and maximum<\/h2>\n\n\n\n

Minimum base<\/h3>\n\n\n\n

Contributions are not calculated below the applicable minimum wage, which as of January 1, 2026 is 50,000 lek\u00eb per month. Even if the agreed salary is lower, the contribution base for a standard contract does not fall below this level.<\/p>\n\n\n\n

Read also: Minimum wage of 50,000 lek from January 1, 2026.<\/a>.<\/p>\n\n\n\n

Social Security cap<\/h3>\n\n\n\n

Social security is capped. As of January 1, 2026, the maximum monthly base is 186,416 lek\u00eb. The portion of the salary above this amount is not subject to social security contributions.<\/p>\n\n\n\n

Health insurance has no cap.<\/h3>\n\n\n\n

Health insurance of 3.41% is calculated on the entire gross salary, with no upper limit. Therefore, on amounts above 186,416 lek\u00eb the total contribution begins to fall as a percentage, but it does not stop.<\/p>\n\n\n\n

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Salary: 250,000 lek per month. Social insurance is calculated only on 186,416 lek, with the employer contributing 15.01% (27,962 lek) and the employee contributing 9.51% (17,710 lek). Health insurance is calculated on the full 250,000 lek, with each contributing 1.71% (4,250 lek). The employer pays 32,212 lek\u00eb, the employee 21,960 lek\u00eb. Without a cap, the employer would pay 37,500 lek\u00eb in social security contributions, i.e., 9,538 lek\u00eb more.<\/p>\n<\/blockquote>\n\n\n\n

Gross salary<\/th>Employee contribution<\/th>Employer contribution<\/th><\/tr>
50,000 lek<\/td>5,600 lek<\/td>8,350 lek<\/td><\/tr>
80,000 lek<\/td>8,960 lek<\/td>13,360 lek<\/td><\/tr>
120,000 lek<\/td>13,440 lek<\/td>Twenty thousand forty lek<\/td><\/tr>
186,416 lek<\/td>20,879 lek<\/td>31,131 lek<\/td><\/tr>
250,000 lek<\/td>21,960 lek<\/td>32,212 lek<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The ceiling is indexed together with the minimum wage. When the minimum wage changes by decision of the Council of Ministers, the maximum base also changes, so this figure is reviewed at the beginning of each year.<\/p>\n\n\n\n

Read also: Step-by-step calculation with gross, net, and cost tables.<\/a>.<\/a><\/p>\n\n\n\n

Contracts under 87 hours per month<\/h2>\n\n\n\n

When the contract provides for fewer than 87 working hours per month, social security rates are lower. Health insurance remains the same, at 1.71% for each party.<\/p>\n\n\n\n

Contribution<\/th>Employer<\/th>Employee<\/th>Total<\/th><\/tr>
Social security contributions<\/td>13.9%<\/td>9.4%<\/td>23.3%<\/td><\/tr>
Health insurance<\/td>1.7%<\/td>1.7%<\/td>3.4%<\/td><\/tr>
Total<\/td>15.6%<\/td>11.1%<\/td>26.7%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

For contracts lasting less than one week, social insurance is reduced only in the occupational accident branch, by 0.31% on the employer. Health insurance remains at 1.71% for each party.<\/p>\n\n\n\n

Read also: Short-term contracts, the managing partner, interns, and dual employment<\/a>.<\/p>\n\n\n\n

The self-employed person and the partner<\/h2>\n\n\n\n

The self-employed person does not have an employer who pays the contribution for them, so they pay it themselves. The base is not actual earnings, but a base set by law and by a decision of the Council of Ministers.<\/p>\n\n\n\n

\u2714 The Social Security contribution base for the self-employed starts at the minimum wage, i.e., 50,000 lek per month.
\u2714 The health insurance base for the self-employed is twice the minimum wage, i.e., 100,000 lek per month.
The same basis also applies to voluntary insurance.
\u2714 Self-employed farmers pay contributions on a quarterly basis.
\u2714 The partner who works in the company and the administrator have a duty to provide insurance, regardless of whether they receive a declared salary or not.<\/p>\n\n\n\n

The obligation of the managing partner is one of the most closely scrutinized aspects in practice, because the company operates, invoices are issued, but the payroll is empty.<\/p>\n\n\n\n

Read also: How the self-employed and liberal professions are taxed<\/a>.<\/p>\n\n\n\n

Technology workers in technology parks<\/h2>\n\n\n\n

For information technology employees in technology parks, contributions are calculated on the minimum wage, even when the agreed salary is higher. This is a special regime provided for in the Social Security Law and applies only within the conditions it specifies.<\/p>\n\n\n\n

When contributions are declared and paid<\/h2>\n\n\n\n

Contributions are reported together with payroll taxes on the same pay roll. Entities submit them by the 20th of the following month. Self-employed individuals and sole proprietors with employees submit them by the 20th after the end of each quarter.<\/p>\n\n\n\n

Payment is made within the same period. Delays incur daily late\u2010payment interest, and contributions are not covered by installment agreements, unlike other taxes.<\/p>\n\n\n\n

Read also: How is the payroll declared each month in e-Filing?<\/a>.<\/p>\n\n\n\n

The mistakes we see<\/h2>\n\n\n\n