\u00cbsht\u00eb e r\u00ebnd\u00ebsishme t\u00eb dini se kur regjistroni si nj\u00eb sip\u00ebrmarrje, n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb do t\u00eb duhet edhe t\u00eb vet\u00ebpun\u00ebsoheni, t\u00eb pun\u00ebsoni apo t\u00eb kontaktoni dik\u00eb q\u00eb do t\u00eb ndihmoj\u00eb n\u00eb zhvillimin e aktivitetit tuaj. N\u00ebse e b\u00ebni k\u00ebt\u00eb, do t\u00eb lind\u00eb marr\u00ebdh\u00ebnia pun\u00ebdh\u00ebn\u00ebs-pun\u00ebmarr\u00ebs, sipas termave t\u00eb p\u00ebrcaktuara n\u00eb Ligjin Nr. 9136, dat\u00eb 11.09.2003, “P\u00ebr mbledhjen e kontributeve t\u00eb detyrueshme t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb”, i ndryshuar si dhe n\u00eb Kodin e Pun\u00ebs. Pun\u00ebdh\u00ebn\u00ebsit n\u00ebp\u00ebrmjet kontratave t\u00eb pun\u00ebs me pun\u00ebmarr\u00ebsin p\u00ebrcaktojn\u00eb t\u00eb drejtat dhe detyrimet si dhe pag\u00ebn p\u00ebr pun\u00ebn e kryer. N\u00eb baz\u00eb t\u00eb kontratave t\u00eb pun\u00ebs, pun\u00ebdh\u00ebn\u00ebsit duhet t\u00eb garantojn\u00eb deklarimin e pun\u00ebmarr\u00ebsit, llogaritjen, mbajtjen dhe pages\u00ebn n\u00eb organet tatimore t\u00eb kontributeve p\u00ebr sigurimet shoq\u00ebrore dhe sh\u00ebndet\u00ebsore, si dhe t\u00eb tatimit mbi pag\u00ebn.<\/p>\n
Shkurtimisht si te orientohemi lidhur me detyrimet p\u00ebr kontributet shoq\u00ebrore dhe sh\u00ebndet\u00ebsore, etj.<\/p>\n
The responsible body for collecting contributions is the Tax Administration, on behalf of the Social Insurance Institute (ISSH) and the \"Mandatory Health Care Insurance Fund\" (FSDKSH).<\/p>\n
Nj\u00eb i vet\u00ebpun\u00ebsuar \u00ebsht\u00eb nj\u00eb tatimpagues i regjistruar n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit dhe n\u00eb organet tatimore si\u201cperson fizik\u201d.<\/p>\n
The self-employed person may exercise their economic activity under the following statuses:<\/strong><\/p>\n Termi \u201ci vet\u00ebpun\u00ebsuar\u201d nuk p\u00ebrfshin personin e vet\u00ebpun\u00ebsuar n\u00eb bujq\u00ebsi. Personi i vet\u00ebpun\u00ebsuar \u00ebsht\u00eb p\u00ebrgjegj\u00ebs p\u00ebr pages\u00ebn e kontributit dhe p\u00ebr punonj\u00ebsit e papaguar t\u00eb familjes. Pensionist\u00ebt e vet\u00ebpun\u00ebsuar, t\u00eb cil\u00ebt marrin pension dhe q\u00eb ushtrojn\u00eb, t\u00eb vet\u00ebm, veprimtari ekonomike profesionale, nuk kan\u00eb detyrimin p\u00ebr t\u00eb paguar kontribute p\u00ebr sigurime shoq\u00ebrore dhe kujdesit sh\u00ebndet\u00ebsor.<\/p>\n Si n\u00eb rastin e t\u00eb vet\u00ebpun\u00ebsuar\u00ebve dhe p\u00ebr t\u00eb gjith\u00eb sip\u00ebrmarrjet e tjera. Pun\u00ebdh\u00ebn\u00ebsi \u00ebsht\u00eb p\u00ebrgjegj\u00ebs p\u00ebr mbajtjen e kontributeve t\u00eb pun\u00ebmarr\u00ebsit dhe p\u00ebr pages\u00ebn n\u00eb organet tatimore, s\u00eb bashku me detyrimin e pun\u00ebdh\u00ebn\u00ebsit p\u00ebr kontributet si m\u00eb posht\u00eb:<\/strong> Kontribute t\u00eb detyrueshme t\u00eb sigurimeve shoq\u00ebrore – jan\u00eb kontributet q\u00eb paguhen n\u00eb mb\u00ebshtetje t\u00eb neneve 9 dhe 13, t\u00eb Ligjit Nr. 7703, dat\u00eb 11.5.1993, \u201cP\u00ebr sigurimet shoq\u00ebrore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar.<\/p>\n Mandatory social insurance contributions of the employer for the employee and the employee\u2019s own contributions are calculated on the employee's gross salary and other permanent bonuses arising from the employment relationship, within a minimum gross wage and a maximum wage level for the purpose of calculating social insurance contributions.<\/p>\n Mandatory health insurance contributions of the employer for the employee and the employee\u2019s own contributions are calculated according to the established level on the employee\u2019s gross salary and other permanent bonuses arising from the employment relationship, which cannot be lower than the minimum wage set by the Council of Ministers.<\/p>\n Kontributet e detyrueshme t\u00eb sigurimeve shoq\u00ebrore p\u00ebr personin e vet\u00ebpun\u00ebsuar, p\u00ebrfshir\u00eb pun\u00ebdh\u00ebn\u00ebsin e vet\u00ebpun\u00ebsuar dhe punonj\u00ebsin e papaguar t\u00eb familjes, llogariten sipas nivelit t\u00eb parashikuar si p\u00ebrqindje mbi pag\u00ebn minimale t\u00eb miratuar p\u00ebr efekt t\u00eb llogaritjes s\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore, t\u00eb p\u00ebrcaktuar nga K\u00ebshilli i Ministrave. Kontributet e detyrueshme t\u00eb sigurimit sh\u00ebndet\u00ebsor p\u00ebr personin e vet\u00ebpun\u00ebsuar, p\u00ebrfshir\u00eb pun\u00ebdh\u00ebn\u00ebsin e vet\u00ebpun\u00ebsuar dhe punonj\u00ebsin e papaguar t\u00eb familjes, llogariten sipas nivelit t\u00eb parashikuar si p\u00ebrqindje mbi dyfishin e pag\u00ebs minimale t\u00eb miratuar p\u00ebr efekt t\u00eb llogaritjes s\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore.<\/p>\n Declarations and payments of contributions are made according to the deadlines set by law.<\/p>\n When acting as an employer in an employer-employee relationship, you pay the employees' salaries, contributions, and obligations according to the declarations submitted periodically:<\/p>\n You must submit periodic tax declarations as shown in the table below:<\/p>\n In this case, the declaration shall include self-employed persons, unpaid family workers, as well as employees.<\/p>\n\n
\nKontribute t\u00eb detyrueshme t\u00eb sigurimeve sh\u00ebndet\u00ebsore – jan\u00eb kontributet q\u00eb paguhen n\u00eb mb\u00ebshtetje t\u00eb nenit 5, t\u00eb Ligjit Nr. 10 383, dat\u00eb 24.2.2011, \u201cP\u00ebr sigurimin e detyruesh\u00ebm t\u00eb kujdesit sh\u00ebndet\u00ebsor n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar.<\/p>\n\n
\n\n
\n Type of Declaration<\/td>\n Declaration Deadline<\/td>\n Payment Deadline<\/td>\n Llogaritja e ndalesave mbi pag\u00ebn<\/td>\n<\/tr>\n \n Monthly Declaration of Personal Income Tax (Payroll Tax \/ TAP)<\/td>\n No later than the 20th day of the month following the tax period for taxpayers registered under Corporate Income Tax; for taxpayers registered under Simplified Corporate Income Tax, it is performed within the 20th day of the first month following the end of each calendar quarter.<\/td>\n No later than the 20th day of the month following the tax period for taxpayers registered under Corporate Income Tax; for taxpayers registered under Simplified Corporate Income Tax, it is performed within the 20th day of the first month following the end of each calendar quarter.<\/td>\n \u00a0TAP 0 \u00f7 30,000: 0TAP 30,001\u00f7130,000: 0.13TAP 130,001+: 0.23Kontribute sh\u00ebndet\u00ebsore pun\u00ebmarr\u00ebsi: 0.017Kontribute shoq\u00ebrore pun\u00ebmarr\u00ebsi: 0.095Kontribute sh\u00ebndet\u00ebsore pun\u00ebdh\u00ebn\u00ebsi : 0.017Kontribute shoq\u00ebrore pun\u00ebdh\u00ebn\u00ebsi : 0.15<\/td>\n<\/tr>\n \n Monthly Declaration of Social and Health Insurance Contributions<\/td>\n No later than the 20th day of the month following the tax period for taxpayers registered under Corporate Income Tax; for taxpayers registered under Simplified Corporate Income Tax, it is performed within the 20th day of the first month following the end of each calendar quarter.<\/td>\n No later than the 20th day of the month following the tax period for taxpayers registered under Corporate Income Tax; for taxpayers registered under Simplified Corporate Income Tax, it is performed within the 20th day of the first month following the end of each calendar quarter.<\/td>\n<\/tr>\n \n Withholding Tax Declaration<\/td>\n No later than the 20th day of the following month.<\/td>\n No later than the 20th day of the following month.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n