Social Contributions

Social Contributions

Social and health insurance contributions are compulsory payments to all economically active persons, including the self-employed. By paying social and health insurance dues, you are ensured to benefit from the Social Security Act and the Health Insurance Act.

What are the payment deadlines?

Social and health insurance contributions are paid quarterly within the first 20th of the month following the end of each calendar quarter. Caution, if donations are not paid on time, penalties apply.

Where and how can contributions be paid?

Can you pay the compulsory social and health insurance contributions to commercial banks or Albanian post office subsidiaries; After paying social and health insurance dues, you and the family members you work with will be provided with the Social Security Health Insurance Booklet.

Employed persons and their employers must pay sickness, maternity, and pension contributions depending on their total (gross) salary. The gift cannot be set below a minimum wage and above a monthly maximum.
Employers are required to pay contributions to:
– Accident at work
– occupational diseases and
– about unemployment.

Economically active persons are obliged to pay monthly contributions for maternity and pensions at the primary level.
Self-employed persons in agriculture are required to pay maternity and pension contributions. The Council of Ministers shall lay down measures and criteria. The state pays dues depending on the economic activity previously developed for the time the citizen performs compulsory military service and for all categories of persons designated by laws and decisions of the Council of Ministers.

MEASUREMENT OF CONTRIBUTIONS

The contribution paid for social security to sickness, maternity, and pension insurance funds will be:
a) for employers 13.8 percent of the gross payroll amount;
b) for the employed person 9.5 percent of their total (gross) payment;

The minimum contribution for the employed person, employer, and self-employed are equal, and the maximum contribution is five times the minimum contribution.

The Council of Ministers sets the actual amount of the minimum contribution. Self-employed persons in agriculture pay at the necessary level of participation paid by the self-employed on no less than two dates per year, according to the decision of the Council of Ministers.