{"id":19447,"date":"2024-10-06T18:45:16","date_gmt":"2024-10-06T18:45:16","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=19447"},"modified":"2026-05-12T22:44:59","modified_gmt":"2026-05-12T22:44:59","slug":"sa-jane-kontributet-dhe-tatimi-qe-paguani-per-pagen-tuaj","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/sa-jane-kontributet-dhe-tatimi-qe-paguani-per-pagen-tuaj\/","title":{"rendered":"Quanto paghi in contributi e tasse sul tuo stipendio? (Aggiornato a gennaio 2026)"},"content":{"rendered":"

Paga \u00ebsht\u00eb burimi kryesor i t\u00eb ardhurave p\u00ebr shumic\u00ebn e individ\u00ebve n\u00eb Shqip\u00ebri. P\u00ebr pjes\u00ebn m\u00eb t\u00eb madhe t\u00eb familjeve, ajo p\u00ebrb\u00ebn mbi 60% t\u00eb t\u00eb ardhurave totale. Pjesa e mbetur vjen nga qiradh\u00ebnia, aktivitete t\u00eb vogla tregtare dhe rimesa nga jasht\u00eb.<\/p>\n\n\n\n

Nga janari 2026, paga minimale \u00ebsht\u00eb 50,000 lek\u00eb n\u00eb muaj, sipas VKM nr. 776, dat\u00eb 19.12.2025<\/a>. Ndryshimi ka efekt t\u00eb drejtp\u00ebrdrejt\u00eb mbi llogaritjen e kontributeve t\u00eb sigurimeve shoq\u00ebrore, sh\u00ebndet\u00ebsore dhe tatimit mbi t\u00eb ardhurat. Paga maksimale e sigurueshme \u00ebsht\u00eb 186,416 lek\u00eb. Shifrat e kontributeve p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit jan\u00eb rishikuar n\u00eb p\u00ebrputhje.<\/p>\n\n\n\n

Ky artikull shpjegon se si llogariten detyrimet p\u00ebr punonj\u00ebsin dhe pun\u00ebdh\u00ebn\u00ebsin, \u00e7far\u00eb paguajn\u00eb t\u00eb vet\u00ebpun\u00ebsuarit dhe \u00e7far\u00eb do t\u00eb thot\u00eb mosdeklarimi i pag\u00ebs reale p\u00ebr individin dhe biznesin.<\/p>\n\n\n\n

Leggi anche: Aumento del salario minimo in Albania \u2013 50.000 lek (gennaio 2026)<\/a><\/p>\n\n\n\n

Marr\u00ebdh\u00ebniet e Pun\u00ebs dhe Mbrojtja Ligjore<\/h2>\n\n\n\n

Punonj\u00ebsit n\u00eb Shqip\u00ebri jan\u00eb t\u00eb mbrojtur nga Codice del lavoro<\/a> dhe nj\u00eb s\u00ebr\u00eb ligjesh t\u00eb tjera q\u00eb garanton t\u00eb drejtat dhe sigurin\u00eb e tyre n\u00eb vendin e pun\u00ebs. N\u00eb praktik\u00eb, kjo p\u00ebrfshin t\u00eb drejtat p\u00ebr pushime, leje vjetore, trajtimin e barabart\u00eb dhe mbrojtjen nga largimi i padrejt\u00eb nga puna. Punonj\u00ebsit nuk mund t\u00eb largohen nga puna pa nj\u00eb arsye t\u00eb ligjshme t\u00eb p\u00ebrcaktuar n\u00eb kontrat\u00eb dhe pa nj\u00eb procedur\u00eb t\u00eb ndjekur sipas ligjit.<\/p>\n\n\n\n

Mungesa e fuqis\u00eb pun\u00ebtore dhe rritja e k\u00ebrkesave p\u00ebr pun\u00ebtor\u00eb t\u00eb kualifikuar i kan\u00eb detyruar shum\u00eb kompani t\u00eb ofrojn\u00eb kushte m\u00eb t\u00eb mira dhe trajtim dinjitoz p\u00ebr t\u00eb t\u00ebrhequr dhe mbajtur stafin. Shum\u00eb pun\u00ebdh\u00ebn\u00ebs kan\u00eb filluar t\u00eb investojn\u00eb n\u00eb kushte t\u00eb p\u00ebrmir\u00ebsuara t\u00eb pun\u00ebs, duke p\u00ebrfshir\u00eb paga m\u00eb t\u00eb larta dhe p\u00ebrfitime shtes\u00eb.<\/p>\n\n\n\n

Kontributet e Sigurimeve Shoq\u00ebrore p\u00ebr t\u00eb Pun\u00ebsuarit dhe t\u00eb Vet\u00ebpun\u00ebsuarit<\/h2>\n\n\n\n

P\u00ebr t\u00eb pun\u00ebsuarit, kontributet e sigurimeve shoq\u00ebrore ndahen n\u00eb dy pjes\u00eb. 9.5% e pag\u00ebs bruto mbahet nga paga e punonj\u00ebsit. 15% e pag\u00ebs bruto paguhet nga pun\u00ebdh\u00ebn\u00ebsi. T\u00eb dyja llogariten mbi pag\u00ebn bruto.<\/p>\n\n\n\n

Kur paga e punonj\u00ebsit tejkalon 186,416 lek\u00eb, kontributet llogariten vet\u00ebm mbi k\u00ebt\u00eb kufi maksimal. Edhe n\u00ebse punonj\u00ebsi fiton m\u00eb shum\u00eb, sigurimet shoq\u00ebrore nuk llogariten mbi shum\u00ebn q\u00eb kalon kufirin.<\/p>\n\n\n\n

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N\u00eb rastin e t\u00eb vet\u00ebpun\u00ebsuarve, pagesa e kontributeve t\u00eb sigurimeve shoq\u00ebrore \u00ebsht\u00eb e barabart\u00eb me 23% t\u00eb shum\u00ebs 50,000 lek\u00eb, ose 11,500 lek\u00eb n\u00eb muaj.<\/p>\n<\/blockquote>\n\n\n\n

Kontributet e Sigurimeve Sh\u00ebndet\u00ebsore<\/h2>\n\n\n\n

Sigurimet sh\u00ebndet\u00ebsore ndahen gjithashtu n\u00eb dy pjes\u00eb. 1.7% e pag\u00ebs bruto mbahet nga paga e punonj\u00ebsit dhe 1.7% e pag\u00ebs bruto paguhet nga pun\u00ebdh\u00ebn\u00ebsi.<\/p>\n\n\n\n

Ndryshe nga sigurimet shoq\u00ebrore, sigurimet sh\u00ebndet\u00ebsore nuk kan\u00eb pag\u00eb maksimale. Kontributet llogariten mbi pag\u00ebn bruto totale, pa kufizim.<\/p>\n\n\n\n

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P\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit, kontributet e sigurimeve sh\u00ebndet\u00ebsore llogariten mbi dyfishin e pag\u00ebs minimale, e cila \u00ebsht\u00eb 100,000 lek\u00eb n\u00eb vitin 2026. Kjo p\u00ebrkthehet n\u00eb nj\u00eb kontribut prej 3.4% mbi k\u00ebt\u00eb shum\u00eb, ose 3,400 lek\u00eb n\u00eb muaj.<\/p>\n<\/blockquote>\n\n\n\n

Tatimi mbi t\u00eb Ardhurat nga Pun\u00ebsimit (TAP)<\/h2>\n\n\n\n

Tatimi mbi t\u00eb ardhurat personale llogaritet sipas Nenit 24 t\u00eb ligjit nr. 29\/2023<\/a>, i cili ka hyr\u00eb plot\u00ebsisht n\u00eb fuqi nga 1 janari 2025. Mbi baz\u00ebn e tatueshme deri n\u00eb 2,040,000 lek\u00eb n\u00eb vit aplikohet norma 13%, nd\u00ebrsa mbi k\u00ebt\u00eb kufi aplikohet norma 23%. Baza e tatueshme llogaritet pasi zbriten shumat e parashikuara n\u00eb Nenin 22 t\u00eb t\u00eb nj\u00ebjtit ligj.<\/p>\n\n\n\n

Zbritja personale sipas Nenit 22 aplikohet nga pun\u00ebdh\u00ebn\u00ebsi n\u00eb list\u00ebpages\u00eb mujore, me kusht q\u00eb punonj\u00ebsi t\u00eb ket\u00eb n\u00ebnshkruar Deklarat\u00ebn mbi Statusin Personal<\/a>. Normat e Nenit 24 jan\u00eb n\u00eb fuqi nga 1 janari 2025.<\/p>\n\n\n\n

\"Kontributet<\/figure>\n\n\n\n

Shembuj t\u00eb TAP bazuar n\u00eb skem\u00ebn aktuale<\/h3>\n\n\n\n

Paga bruto 50,000 lek\u00eb: tatimi mbi t\u00eb ardhurat \u00ebsht\u00eb 0 lek\u00eb.
Paga bruto 100,000 lek\u00eb: tatimi llogaritet k\u00ebshtu: (100,000 \u2013 30,000) x 13% = 9,100 lek\u00eb.
Paga bruto 250,000 lek\u00eb: llogaritja b\u00ebhet: 22,100 + (250,000 \u2013 200,000) x 23% = 33,600 lek\u00eb.<\/p>\n\n\n\n

Shembujt e m\u00ebsip\u00ebrm jan\u00eb t\u00eb bazuar n\u00eb normat e kontributeve dhe TAP n\u00eb fuqi nga janari 2026. N\u00ebse d\u00ebshironi t\u00eb llogarisni shpejt pag\u00ebn neto dhe koston totale p\u00ebr \u00e7do nivel page, kemi p\u00ebrgatitur nj\u00eb skedar Excel t\u00eb gatsh\u00ebm p\u00ebr p\u00ebrdorim. Vendosni pag\u00ebn bruto dhe skedari llogarit automatikisht mbajtjet, pag\u00ebn neto dhe koston totale t\u00eb pun\u00ebdh\u00ebn\u00ebsit.<\/p>\n\n\n\n

Scarica: Kalkulator i pag\u00ebs 2026 (Excel)<\/a><\/p>\n\n\n\n

\n Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n

Puna n\u00eb distanc\u00eb dhe efekti n\u00eb Shqip\u00ebri<\/h2>\n\n\n\n

Puna n\u00eb distanc\u00eb \u00ebsht\u00eb b\u00ebr\u00eb gjithnj\u00eb e m\u00eb e zakonshme, sidomos pas pandemis\u00eb. Freelancer\u00ebt q\u00eb ofrojn\u00eb sh\u00ebrbime p\u00ebr klient\u00eb t\u00eb huaj mbeten subjekt i detyrimeve kontributive dhe tatimore shqiptare, pavar\u00ebsisht vendndodhjes s\u00eb klientit.<\/p>\n\n\n\n

Me pag\u00ebn minimale 50,000 lek\u00eb n\u00eb 2026, shpenzimet mujore obligative dhe administrative p\u00ebr nj\u00eb freelancer jan\u00eb si m\u00eb posht\u00eb. Kontributet e sigurimeve shoq\u00ebrore jan\u00eb 23% mbi 50,000 lek\u00eb, ose 11,500 lek\u00eb (rreth 115 euro). Kontributet e sigurimeve sh\u00ebndet\u00ebsore jan\u00eb 3.4% mbi 100,000 lek\u00eb, ose 3,400 lek\u00eb (rreth 34 euro). Shpenzimet administrative, duke p\u00ebrfshir\u00eb fiskalizimin, komisione bankare dhe ekonomistin, luhaten nd\u00ebrmjet 150 dhe 200 euro n\u00eb muaj.<\/p>\n\n\n\n

N\u00eb total, shpenzimet mujore p\u00ebr nj\u00eb freelancer q\u00eb fiton 1,500 euro n\u00eb muaj arrijn\u00eb n\u00eb rreth 300 deri n\u00eb 350 euro, duke p\u00ebrfshir\u00eb t\u00eb gjitha kontributet dhe shpenzimet operative.<\/p>\n\n\n\n

Leggi anche: Modifiche all'imposta sul reddito, marzo 2026: cosa cambia per i lavoratori autonomi, le aziende promotrici e i datori di lavoro<\/a><\/p>\n\n\n\n

Efekti i kursit t\u00eb k\u00ebmbimit p\u00ebr ata q\u00eb paguhen n\u00eb euro<\/h2>\n\n\n\n

Kursi i k\u00ebmbimit \u00ebsht\u00eb nj\u00eb faktor i r\u00ebnd\u00ebsish\u00ebm p\u00ebr ata q\u00eb paguhen n\u00eb valut\u00eb t\u00eb huaj. Gjat\u00eb viteve t\u00eb fundit, leku shqiptar \u00ebsht\u00eb forcuar ndaj euros. Kjo ka ndikuar negativisht fuqin\u00eb bler\u00ebse t\u00eb punonj\u00ebsve me t\u00eb ardhura n\u00eb euro, edhe kur shuma nominale mbetet e nj\u00ebjt\u00eb.<\/p>\n\n\n\n

Situata ka r\u00ebnd\u00ebsi t\u00eb ve\u00e7ant\u00eb p\u00ebr ata me kosto jetese n\u00eb lek\u00eb dhe t\u00eb ardhura n\u00eb euro. E nj\u00ebjta shum\u00eb n\u00eb euro konvertohet sot n\u00eb duksh\u00ebm m\u00eb pak lek\u00eb sesa disa vite m\u00eb par\u00eb. Ky boshll\u00ebk \u00ebsht\u00eb real dhe duhet t\u00eb merret parasysh n\u00eb \u00e7do negociat\u00eb page.<\/p>\n\n\n\n

Mosdeklarimi i pag\u00ebs reale dhe efektet e tij<\/h2>\n\n\n\n

Mosdeklarimi i pag\u00ebs reale mbetet nj\u00eb nga problemet m\u00eb t\u00eb zakonshme n\u00eb tregun shqiptar t\u00eb pun\u00ebs. Pasojat preken nga t\u00eb dyja pal\u00ebt.<\/p>\n\n\n\n

Punonj\u00ebsi q\u00eb paguhet 100,000 lek\u00eb por deklarohet vet\u00ebm p\u00ebr 50,000 lek\u00eb humbet gjysm\u00ebn e baz\u00ebs kontributive. Pensioni dhe p\u00ebrfitimet nga sigurimet shoq\u00ebrore do t\u00eb llogariten mbi shum\u00ebn e deklaruar, jo mbi at\u00eb reale. Ky boshll\u00ebk b\u00ebhet i duksh\u00ebm zakonisht n\u00eb momentin kur p\u00ebrfitimi nevojitet m\u00eb shum\u00eb.<\/p>\n\n\n\n

Mosdeklarimi d\u00ebmton edhe konkurrenc\u00ebn e ndershme midis bizneseve dhe zvog\u00eblon t\u00eb ardhurat e shtetit. Administrata Tatimore ka intensifikuar kontrollet dhe ka rritur sanksionet p\u00ebr shkeljet n\u00eb k\u00ebt\u00eb fush\u00eb.<\/p>\n\n\n\n

Paga minimale, mesatare dhe maksimale p\u00ebr profesione t\u00eb ndryshme n\u00eb Shqip\u00ebri<\/h2>\n\n\n\n

Pagat variojn\u00eb ndjesh\u00ebm sipas sektorit dhe nivelit t\u00eb kualifikimit. Paga minimale prej 50,000 lek\u00eb \u00ebsht\u00eb e detyrueshme p\u00ebr \u00e7do pun\u00ebdh\u00ebn\u00ebs, privat ose publik, sipas VKM nr. 776, dat\u00eb 19.12.2025<\/a>. Paga mesatare sipas t\u00eb dh\u00ebnave t\u00eb INSTAT p\u00ebr vitin 2025 \u00ebsht\u00eb rreth 83,000 lek\u00eb bruto n\u00eb muaj. P\u00ebr profesione t\u00eb specializuara dhe pozicione menaxheriale n\u00eb sektorin privat, pagat mund t\u00eb arrijn\u00eb mbi 300,000 lek\u00eb n\u00eb muaj.<\/p>\n\n\n\n

Pun\u00ebtor\u00ebt e nd\u00ebrtimit pa kualifikim marrin zakonisht 50,000 deri n\u00eb 55,000 lek\u00eb, nd\u00ebrsa ata me kualifikim mund t\u00eb fitojn\u00eb 70,000 deri n\u00eb 90,000 lek\u00eb. Infermier\u00ebt n\u00eb sektorin publik marrin rreth 55,000 deri n\u00eb 65,000 lek\u00eb, nd\u00ebrsa n\u00eb sektorin privat pagat shkojn\u00eb deri n\u00eb 80,000 lek\u00eb. M\u00ebsuesit fillestar\u00eb marrin rreth 55,000 lek\u00eb dhe ata me p\u00ebrvoj\u00eb rreth 75,000 deri n\u00eb 85,000 lek\u00eb. Inxhinier\u00ebt dhe profesionist\u00ebt e IT n\u00eb sektorin privat fillojn\u00eb nga 80,000 lek\u00eb dhe arrijn\u00eb shpesh mbi 200,000 lek\u00eb p\u00ebr rolet e specializuara. Menaxher\u00ebt e nivelit t\u00eb lart\u00eb n\u00eb sektorin bankar dhe t\u00eb sigurimeve marrin nga 200,000 deri n\u00eb 400,000 lek\u00eb ose m\u00eb shum\u00eb.<\/p>\n\n\n\n

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Ogni volta che si verifica un cambiamento fiscale o finanziario che riguarda la tua attivit\u00e0, ti avvisiamo immediatamente via e-mail fornendoti una spiegazione chiara.<\/p>\n \n Invia notifiche gratuitamente\n <\/a>\n<\/div>\n\n\n\n

Pse ka r\u00ebnd\u00ebsi t\u00eb kuptoni llogaritjet e pag\u00ebs<\/h2>\n\n\n\n

Kostoja reale e nj\u00eb punonj\u00ebsi me pag\u00eb bruto 100,000 lek\u00eb nuk \u00ebsht\u00eb 100,000 lek\u00eb. \u00cbsht\u00eb mbi 117,400 lek\u00eb, duke p\u00ebrfshir\u00eb kontributet e pun\u00ebdh\u00ebn\u00ebsit. Ky ndryshim prek planifikimin e buxhetit, negociimin e kontratave dhe \u00e7do raportim financiar.<\/p>\n\n\n\n

N\u00ebse d\u00ebshironi t\u00eb kuptoni se si ndikojn\u00eb k\u00ebto ndryshime n\u00eb koston e stafit ose n\u00eb situat\u00ebn tuaj si i vet\u00ebpun\u00ebsuar, ekipi yn\u00eb \u00ebsht\u00eb n\u00eb dispozicionin tuaj.<\/p>\n\n\n\n

Domande frequenti<\/h2>\n\n\n\n

Sa \u00ebsht\u00eb paga minimale n\u00eb Shqip\u00ebri n\u00eb 2026?<\/h3>\n\n\n\n

Paga minimale \u00ebsht\u00eb 50,000 lek\u00eb n\u00eb muaj, sipas VKM nr. 776, dat\u00eb 19.12.2025<\/a>. Ka hyr\u00eb n\u00eb fuqi nga 1 janari 2026.<\/p>\n\n\n\n

Sa merr punonj\u00ebsi n\u00eb dor\u00eb me pag\u00eb minimale?<\/h3>\n\n\n\n

Punonj\u00ebsi me pag\u00eb bruto 50,000 lek\u00eb merr rreth 44,400 lek\u00eb neto. Mbahen 4,750 lek\u00eb sigurime shoq\u00ebrore dhe 850 lek\u00eb sigurime sh\u00ebndet\u00ebsore. Tatimi mbi t\u00eb ardhurat p\u00ebr k\u00ebt\u00eb nivel page \u00ebsht\u00eb zero.<\/p>\n\n\n\n

Sa i kushton pun\u00ebdh\u00ebn\u00ebsit nj\u00eb punonj\u00ebs me pag\u00eb minimale?<\/h3>\n\n\n\n

Pun\u00ebdh\u00ebn\u00ebsi paguan 7,500 lek\u00eb sigurime shoq\u00ebrore dhe 850 lek\u00eb sigurime sh\u00ebndet\u00ebsore mbi pag\u00ebn bruto. Kostoja totale \u00ebsht\u00eb rreth 58,350 lek\u00eb n\u00eb muaj.<\/p>\n\n\n\n

\u00c7far\u00eb paguajn\u00eb t\u00eb vet\u00ebpun\u00ebsuarit p\u00ebr kontribute?<\/h3>\n\n\n\n

Kontributet e sigurimeve shoq\u00ebrore jan\u00eb 11,500 lek\u00eb n\u00eb muaj. Kontributet sh\u00ebndet\u00ebsore jan\u00eb 3,400 lek\u00eb. Totali \u00ebsht\u00eb 14,900 lek\u00eb n\u00eb muaj, plus shpenzimet administrative.<\/p>\n\n\n\n

A ka ndryshuar tatimi mbi pag\u00ebn (TAP) n\u00eb 2026?<\/h3>\n\n\n\n

Jo. Skema progresive mbetet e nj\u00ebjt\u00eb. Pagat deri n\u00eb 50,000 lek\u00eb nuk tatohen. Mbi k\u00ebt\u00eb nivel aplikohet norma 13%, nd\u00ebrsa mbi 200,000 lek\u00eb aplikohet norma 23%.<\/p>\n\n\n

<\/p>\n

Keni pyetje mbi kontributet dhe tatimin e pag\u00ebs?<\/p>\n

N\u00ebse d\u00ebshironi t\u00eb kuptoni se si llogariten kontributet dhe tatimi p\u00ebr situat\u00ebn specifike t\u00eb biznesit tuaj ose t\u00eb punonj\u00ebsve tuaj, ekipi yn\u00eb \u00ebsht\u00eb n\u00eb dispozicionin tuaj.<\/p>\n

Richiedi una consulenza gratuita<\/a><\/p>\n

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Oppure direttamente a: +355 69 323 2349<\/a>  \u00b7  info@alprofitconsult.al<\/a><\/p>\n

\n<\/div><\/div>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Paga \u00ebsht\u00eb burimi kryesor i t\u00eb ardhurave p\u00ebr shumic\u00ebn e individ\u00ebve n\u00eb Shqip\u00ebri. P\u00ebr pjes\u00ebn m\u00eb t\u00eb madhe t\u00eb familjeve, ajo p\u00ebrb\u00ebn mbi 60% t\u00eb t\u00eb ardhurave totale. Pjesa e mbetur vjen nga qiradh\u00ebnia, aktivitete t\u00eb vogla tregtare dhe rimesa nga jasht\u00eb. Nga janari 2026, paga minimale \u00ebsht\u00eb 50,000 lek\u00eb n\u00eb muaj, sipas VKM nr. […]<\/p>\n","protected":false},"author":1,"featured_media":22232,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[574,443,47,100],"tags":[547,524,546,525,321,320,300],"class_list":["post-19447","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kodi-i-punes","category-kryesore","category-news","category-tatime","tag-freelancer","tag-kodi-i-punes","tag-punedhenes","tag-punonjesit","tag-sigurime-shendetesore","tag-sigurime-shoqerore","tag-tap"],"yoast_head":"\nKontributet dhe tatimi i pag\u00ebs n\u00eb Shqip\u00ebri p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"M\u00ebsoni mbi kontributet dhe tatimi i pag\u00ebs n\u00eb Shqip\u00ebri. 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