Albania Social Contributions

Albania Social Security & Health Insurance Contributions Skill v0.1

Section 1 -- Quick reference

Quick reference table

Field	Value
Country	Albania (Republic of Albania)
Currency	ALL (Albanian lek) -- only
Primary Legislation	Law No. 7703 dated 11.05.1993 "On Social Insurance in the Republic of Albania" (as amended)
Supporting Legislation	Law No. 10383 dated 24.02.2011 "On Compulsory Health Care Insurance"; Law No. 29/2023 "On Income Tax" (PIT, effective 1 Jan 2024); DCM (VKM) No. 776 dated 19.12.2025 (minimum wage from 1 Jan 2026)
Tax Authority (collection)	General Directorate of Taxation -- Drejtoria e Pergjithshme e Tatimeve (DPT), tatime.gov.al
Benefits administrator	Social Insurance Institute -- Instituti i Sigurimeve Shoqerore (ISSH)
Filing portal	e-Filing / e-Albania
Employee social insurance rate	9.5% of gross salary (bounded by min/max base) [PwC, reviewed Feb 2026]
Employer social insurance rate	15% of gross salary (bounded by min/max base) [PwC]
Employee health insurance rate	1.7% of gross salary (no ceiling; floored at min base) [PwC]
Employer health insurance rate	1.7% of gross salary (no ceiling; floored at min base) [PwC]
Employee total	11.2% of gross salary [PwC]
Employer total	16.7% of gross salary [PwC]
Combined employer + employee	27.9% of gross salary [PwC]
Minimum contribution base (2025)	ALL 40,000/month [HLB Albania]
Maximum social-insurance base (2025)	ALL 176,416/month [HLB Albania]
Minimum contribution base (2026)	ALL 50,000/month from 1 Jan 2026 [PwC significant developments]
Maximum social-insurance base (2026)	ALL 186,416/month from 1 Jan 2026 [PwC + HLB] -- DISPUTED, see caveats
Self-employed social insurance	23% on a base >= minimum salary [PwC]
Self-employed health insurance	3.4% on a base >= double the minimum salary [PwC]
Declaration/payment deadline	Electronically by the 20th of the following month [PwC]
Validated by	Pending -- requires sign-off by an Albanian licensed accountant
Validation date	Pending

Rate overview (employment) ([PwC Albania -- Other taxes])

Component	Employee	Employer	Combined
Social insurance (pension/disability/maternity)	9.5%	15%	24.5%
Health insurance	1.7%	1.7%	3.4%
Total	11.2%	16.7%	27.9%

Arithmetic check: employee 9.5 + 1.7 = 11.2; employer 15 + 1.7 = 16.7; combined 24.5 + 3.4 = 27.9 = 11.2 + 16.7. All reconcile. Source: [PwC Albania -- Other taxes].

Conservative defaults

Ambiguity	Default
Period unknown but on/before 31 Dec 2025	Use 2025 bases (min ALL 40,000 / max ALL 176,416)
Period on/after 1 Jan 2026	Use 2026 bases (min ALL 50,000 / max ALL 186,416), flag for reviewer
2026 maximum base disputed	Use PwC/HLB ALL 186,416; flag for reviewer to confirm vs DCM No. 776
Salary below minimum base	Assess contributions on the minimum base, NOT the lower actual salary
Salary above social ceiling	Cap the 9.5%/15% social components at the ceiling; health (1.7%/1.7%) has NO ceiling
Unknown employment status	Ask -- do not assume employee vs self-employed
Unknown form code (Listepagesa / E-SIG 025)	Use E-SIG 025 payroll list; flag to confirm with e-Filing portal

Section 2 -- Required inputs and refusal catalogue

Required inputs

• Minimum viable inputs — Employment status (employee vs self-employed) and gross monthly salary (or self-employed base reference). Without employment status, STOP.
• Recommended inputs — The period/month being computed (to select 2025 vs 2026 bases), and whether the salary is below the minimum base or above the social ceiling.
• Ideal inputs — The monthly payroll declaration (Listepagesa / E-SIG 025), bank statements showing DPT contribution remittances, and the DPT/e-Albania account confirming the applicable contribution bases.

Refusal catalogue

• R-AL-SSC-1 -- Employment status unknown — Trigger: not stated whether the person is an employee or self-employed. Message: "Employment status is mandatory. Employees pay 11.2% (employee) with the employer paying 16.7%; the self-employed pay 23% social on the minimum base plus 3.4% health on double the minimum base. Cannot proceed without this."
• R-AL-SSC-2 -- 2026 maximum base relied upon for a high earner — Trigger: salary above ALL 186,416/month in a 2026 period AND the result is being relied upon for filing. Message: "The 2026 maximum social-insurance base is DISPUTED across sources (PwC/HLB say ALL 186,416; one firm summary of DCM No. 776 says ALL 220,520). Do not file a high-earner 2026 computation without confirming the ceiling against the published DCM No. 776 / Official Gazette. Escalate to an Albanian licensed accountant."
• R-AL-SSC-3 -- Penalty / late-payment quantification — Trigger: client asks for the exact late-filing or late-payment penalty. Message: "Exact penalty amounts and interest rates under Law No. 9920/2008 (Tax Procedures) were not confirmed from an authoritative primary source in this skill [RESEARCH GAP -- reviewer to confirm]. Do not quantify penalties. Escalate to an Albanian licensed accountant."
• R-AL-SSC-4 -- Personal income tax (PIT) computation — Trigger: client asks for the PIT (income tax) due, not contributions. Message: "This skill covers social-security and health contributions only. Albanian PIT monthly bands conflict across sources (tax-free portion variously reported as ALL 30,000-50,000) [RESEARCH GAP]. Verify monthly PIT bands with the DPT before computing PIT; use a dedicated PIT skill."
• R-AL-SSC-5 -- Expat / posted-worker / A1-equivalent coverage — Trigger: cross-border posting, totalization, or treaty coverage question. Message: "Cross-border social-security coordination (posted workers, totalization agreements) is outside the scope of this skill. Escalate to an Albanian licensed accountant."

Section 3 -- Payment pattern library

This is the deterministic pre-classifier for Albanian bank-statement transactions related to contributions. When a transaction matches a pattern below, apply the treatment directly. Do not second-guess.

How to read this table. Match by case-insensitive substring on the counterparty/reference as it appears in the bank statement. Contribution remittances EXCLUDE from any VAT return or revenue classification -- they are statutory payroll/personal obligations, not business supplies. Employer contributions are a payroll cost; employee contributions and PIT are withheld from gross pay.

3.1 DPT / tax-authority contribution remittances

DPT / tax-authority contribution remittances pattern table

Pattern	Treatment	Notes
DPT, TATIME, DREJTORIA E PERGJITHSHME E TATIMEVE	EXCLUDE -- contribution/PIT remittance	Monthly payroll remittance to the tax authority
SIGURIME SHOQERORE	EXCLUDE -- social insurance contribution	"Social insurance" in Albanian
SIGURIME SHENDETESORE	EXCLUDE -- health insurance contribution	"Health insurance" in Albanian
KONTRIBUTE, KONTRIBUTI	EXCLUDE -- contributions	Generic "contributions" reference
LISTEPAGESA, E-SIG, E-SIG 025	EXCLUDE -- payroll declaration payment	Payment tied to the monthly payroll list
ISSH, SIGURIMET SHOQERORE	EXCLUDE -- social insurance	ISSH = benefits administrator reference

3.2 Contribution debits appearing on specific Albanian banks

Contribution debits by bank table

Bank	Typical debit description	Treatment
BKT (Banka Kombetare Tregtare)	"DPT" / "TATIME" / "SIGURIME SHOQERORE"	EXCLUDE -- contribution remittance
Raiffeisen Bank Albania	"DREJTORIA E TATIMEVE" / "KONTRIBUTE"	EXCLUDE -- contribution remittance
Credins Bank	"TATIME" / "SIGURIME"	EXCLUDE -- contribution remittance
Intesa Sanpaolo Bank Albania	"DPT KONTRIBUTE" / "SIGURIME SHENDETESORE"	EXCLUDE -- contribution remittance
Banka e Tiranes / Tirana Bank	"TATIME / SIGURIME"	EXCLUDE -- contribution remittance

3.3 PIT (income tax) remittances -- exclude, but NOT a contribution

PIT remittances pattern table

Pattern	Treatment	Notes
TATIMI MBI TE ARDHURAT, TAP	EXCLUDE -- personal income tax	PIT withheld from salary, not a social contribution
DIVA	EXCLUDE -- annual income declaration payment	Annual PIT reconciliation, not a contribution

3.4 Salary / payroll (exclude from contribution classification)

Salary/payroll pattern table

Pattern	Treatment	Notes
PAGA, PAGAT, RROGA (outgoing)	EXCLUDE -- payroll expense	Net salary paid to employee, not a contribution
PAGA (incoming)	EXCLUDE -- employment income received	Not a contribution payment

3.5 Benefits received (not contributions)

Benefits received pattern table

Pattern	Treatment	Notes
PENSION, PENSIONI (incoming)	EXCLUDE -- pension income received	ISSH benefit, not a contribution paid
RAPORT MJEKESOR, BARRELINDJE (incoming)	EXCLUDE -- sickness/maternity benefit received	Not a contribution paid

Section 4 -- Worked examples

Six bank-statement classifications and computations for a hypothetical Albanian small business and its staff. All figures in ALL. Rates: 2025 unless stated.

Example 1 -- Standard salary within bounds (2025)

Scenario: Employee on gross ALL 100,000/month (between the ALL 40,000 floor and ALL 176,416 ceiling).

Reasoning:

• Social base = 100,000 (within bounds). Employee social 9.5% = 9,500; employer social 15% = 15,000.
• Health base = 100,000 (no ceiling). Employee health 1.7% = 1,700; employer health 1.7% = 1,700.
• Employee total = 9,500 + 1,700 = 11,200 (= 11.2% of 100,000 ✓).
• Employer total = 15,000 + 1,700 = 16,700 (= 16.7% of 100,000 ✓).
• Combined = 11,200 + 16,700 = 27,900 (= 27.9% ✓).

Bank line: 20.02.2025 ; DPT KONTRIBUTE ; DEBIT ; SIGURIME 01/2025 ; -27,900 ; ALL Classification: EXCLUDE -- combined employer+employee contribution remittance (Section 3.1). Source: [PwC Albania -- Other taxes].

Example 2 -- High earner above the social ceiling (2025)

Scenario: Employee on gross ALL 250,000/month (above the ALL 176,416 social ceiling).

Reasoning:

• Social base CAPPED at 176,416. Employee social 9.5% = 176,416 x 0.095 = 16,759.52; employer social 15% = 176,416 x 0.15 = 26,462.40.
• Health has NO ceiling, so health base = full 250,000. Employee health 1.7% = 4,250; employer health 1.7% = 4,250.
• Employee total = 16,759.52 + 4,250 = 21,009.52.
• Employer total = 26,462.40 + 4,250 = 30,712.40.

Note: Because social is capped but health is not, the employee total (21,009.52) is LESS than 11.2% of 250,000 (= 28,000). The cap only bites the social component. Source: [PwC; HLB Albania for the ALL 176,416 ceiling].

Example 3 -- Salary below the minimum base (2025)

Scenario: Part-time/low-wage employee on gross ALL 30,000/month (below the ALL 40,000 floor).

Reasoning:

• Contributions are assessed on the MINIMUM base (40,000), not the lower actual 30,000 (conservative default; Tier 1 Rule 4).
• Social: employee 40,000 x 0.095 = 3,800; employer 40,000 x 0.15 = 6,000.
• Health: employee 40,000 x 0.017 = 680; employer 40,000 x 0.017 = 680.
• Employee total = 3,800 + 680 = 4,480; employer total = 6,000 + 680 = 6,680.

Classification note: Flag for reviewer -- confirm the employee is genuinely on a sub-minimum gross (e.g., legitimate part-time below the floor) versus an underdeclaration. Source: [HLB Albania for the ALL 40,000 floor].

Example 4 -- Self-employed individual (2025)

Scenario: Self-employed (private) individual, 2025.

Reasoning:

• Social insurance: 23% on a base of at least the minimum salary (ALL 40,000) = 40,000 x 0.23 = 9,200/month.
• Health insurance: 3.4% on a base of at least double the minimum salary (ALL 80,000) = 80,000 x 0.034 = 2,720/month.
• Total self-employed contribution = 9,200 + 2,720 = 11,920/month.

Bank line: 20.05.2025 ; TATIME ; DEBIT ; KONTRIBUTE I VETEPUNESUAR ; -11,920 ; ALL Classification: EXCLUDE -- self-employed contribution remittance (Section 3.1). Source: [PwC Albania -- Other taxes].

Example 5 -- High earner above the social ceiling (2026)

Scenario: Employee on gross ALL 250,000/month in a 2026 period (social ceiling ALL 186,416 per PwC/HLB).

Reasoning:

• Social base CAPPED at 186,416. Employee social 9.5% = 186,416 x 0.095 = 17,709.52; employer social 15% = 186,416 x 0.15 = 27,962.40.
• Health (no ceiling) on full 250,000: employee 4,250; employer 4,250.
• Employee total = 17,709.52 + 4,250 = 21,959.52; employer total = 27,962.40 + 4,250 = 32,212.40.

WARNING: The 2026 maximum base of ALL 186,416 is DISPUTED (one source states ALL 220,520). Do NOT file this high-earner 2026 computation without confirming the ceiling against the published DCM No. 776 / Official Gazette (Refusal R-AL-SSC-2). Source: [PwC significant developments; HLB Albania].

Example 6 -- Ambiguous DPT debit (contributions + PIT combined)

Input line: 20.03.2025 ; DREJTORIA E TATIMEVE ; DEBIT ; PAGESA 02/2025 ; -45,000 ; ALL

Reasoning: Matches "DREJTORIA E TATIMEVE" (Section 3.2, Raiffeisen). A single monthly remittance to the DPT can bundle (a) withheld employee PIT, (b) employee social + health contributions, and (c) employer social + health contributions. The amount cannot be split into PIT vs contributions from the bank line alone -- the payroll declaration (Listepagesa / E-SIG 025) is needed.

Classification: EXCLUDE from VAT. Flag for reviewer -- request the E-SIG 025 payroll list to split PIT from social/health contributions. Source: [PwC -- employer withholds and remits PIT + contributions together].

Section 5 -- Tier 1 rules

These rules apply when payroll data is clear and all required inputs are available. Apply exactly as written. All figures are sourced; any gap is marked.

Rule 1 -- Employment contribution formulae

• Employment contribution formulae — employee_social = clamp(gross, min_base, social_ceiling) x 9.5% employer_social = clamp(gross, min_base, social_ceiling) x 15% employee_health = max(gross, min_base) x 1.7% # NO ceiling employer_health = max(gross, min_base) x 1.7% # NO ceiling employee_total = employee_social + employee_health (= 11.2% within bounds) employer_total = employer_social + employer_health (= 16.7% within bounds) ([PwC Albania -- Other taxes])

Rule 2 -- Contribution bases (2025)

• Contribution bases (2025) — Minimum base = ALL 40,000/month; maximum social-insurance base = ALL 176,416/month. Apply for any period through 31 December 2025. ([HLB Albania])

Rule 3 -- Contribution bases (2026)

• Contribution bases (2026) — From 1 January 2026: minimum base = ALL 50,000/month; maximum social-insurance base = ALL 186,416/month. The 2026 maximum is DISPUTED -- one firm summary of DCM No. 776 states ALL 220,520; use ALL 186,416 and flag (Conservative default; Refusal R-AL-SSC-2). ([PwC significant developments; HLB Albania])

Rule 4 -- Salary below the minimum base is grossed up to the minimum base

• Sub-minimum gross treatment — Contributions are assessed on the minimum base, not the lower actual salary. A sub-minimum gross still attracts contributions on ALL 40,000 (2025) / ALL 50,000 (2026). ([conservative default, corroborated by min-base rule])

Rule 5 -- Health insurance has NO ceiling

• Health insurance ceiling rule — The 1.7% employee and 1.7% employer health contributions are assessed on full gross salary, floored at the minimum base only. The maximum (ceiling) applies ONLY to the 9.5%/15% social-insurance components. ([tax-checker / TPA; PwC])

Rule 6 -- Self-employed social insurance

• Self-employed social insurance rate — 23% on a base of at least the minimum salary (ALL 40,000 in 2025; ALL 50,000 in 2026) ([PwC])

Rule 7 -- Self-employed health insurance

• Self-employed health insurance rate — 3.4% on a base of at least double the minimum salary (ALL 80,000 in 2025; ALL 100,000 in 2026) ([PwC])

Rule 8 -- Withholding and remittance

• Withholding and remittance — The employer withholds employee PIT plus employee social + health contributions and remits them together with the employer social + health contributions each month. ([PwC])

Rule 9 -- Declaration and payment deadline

• Declaration and payment deadline — The monthly payroll declaration (Listepagesa / E-SIG 025), PIT, and social/health contributions must be filed and paid electronically by the 20th day of the following month. ([PwC])

Rule 10 -- PIT is separate from contributions

• PIT separation rule — Employment-income PIT is progressive (13% and 23% with a tax-free portion) under Law No. 29/2023, effective 1 Jan 2024. It is NOT a social contribution. The monthly PIT bands conflict across sources [RESEARCH GAP -- reviewer to confirm] -- do not compute PIT in this skill. ([PwC])

Section 6 -- Tier 2 catalogue

When payroll data is ambiguous or client circumstances are unclear, flag these for reviewer confirmation.

T2-1 -- 2026 high-earner maximum base

• T2-1 -- 2026 high-earner maximum base — Trigger: Salary above ALL 186,416/month in a 2026 period. Issue: The 2026 social-insurance ceiling is disputed (PwC/HLB ALL 186,416 vs ARS summary ALL 220,520). The two cannot both be correct. Action: Use ALL 186,416 and flag; do not file without confirming against DCM No. 776 / Official Gazette.

T2-2 -- Sub-minimum gross salary

• T2-2 -- Sub-minimum gross salary — Trigger: Stated gross is below the minimum contribution base. Issue: Contributions must be grossed up to the minimum base; a genuinely sub-minimum gross is unusual and may indicate part-time arrangements, underdeclaration, or a data error. Action: Confirm the actual gross and the basis (Rule 4) with the reviewer.

T2-3 -- Mixed employment and self-employment

• T2-3 -- Mixed employment and self-employment — Trigger: Individual is both employed and self-employed. Issue: Interaction of the employee (11.2%) and self-employed (23% / 3.4%) regimes, and whether minimum bases overlap, is not fully specified in this research. Action: Flag for reviewer; do not net the two regimes without confirmation. [RESEARCH GAP -- reviewer to confirm overlap rules.]

T2-4 -- Contribution arrears / late-payment penalties

• T2-4 -- Contribution arrears / late-payment penalties — Trigger: Unpaid contributions from prior months/years. Issue: Penalty and interest figures under Law No. 9920/2008 were not confirmed from an authoritative source [RESEARCH GAP]. Action: Do not quantify. Escalate to an Albanian licensed accountant (Refusal R-AL-SSC-3).

T2-5 -- Undeclared work / unregistered employees

• T2-5 -- Undeclared work / unregistered employees — Trigger: Workers not on the payroll declaration. Issue: Significant fines apply for undeclared work; the exact figure is not confirmed here [RESEARCH GAP]. Action: Flag for reviewer; do not estimate the fine.

T2-6 -- Bundled DPT remittance (PIT + contributions)

• T2-6 -- Bundled DPT remittance (PIT + contributions) — Trigger: A single DPT debit covers PIT and contributions together. Issue: The bank line cannot be split without the E-SIG 025 payroll list. Action: Request the payroll declaration; flag for reviewer (see Example 6).

Section 7 -- Excel working paper template

When producing an Albanian contribution computation, structure the working paper as follows:

ALBANIA CONTRIBUTIONS COMPUTATION -- WORKING PAPER
Client: [name]
Period (month/year): [____]   Base set: [2025 / 2026]
Prepared: [date]

INPUT DATA
  Employment status:             [Employee / Self-employed]
  Gross monthly salary (ALL):    [____]
  Minimum base (ALL):            [40,000 (2025) / 50,000 (2026)]
  Social ceiling (ALL):          [176,416 (2025) / 186,416 (2026) -- DISPUTED 2026]

EMPLOYEE COMPUTATION (if employee)
  Social base = clamp(gross, min, ceiling): ALL [____]
  Employee social  (x 9.5%):     ALL [____]
  Employer social  (x 15%):      ALL [____]
  Health base = max(gross, min) [NO ceiling]: ALL [____]
  Employee health  (x 1.7%):     ALL [____]
  Employer health  (x 1.7%):     ALL [____]
  Employee TOTAL  (= 11.2% in-bounds): ALL [____]
  Employer TOTAL  (= 16.7% in-bounds): ALL [____]
  Combined TOTAL  (= 27.9% in-bounds): ALL [____]

SELF-EMPLOYED COMPUTATION (if self-employed)
  Social base (>= min salary):   ALL [____]
  Social (x 23%):                ALL [____]
  Health base (>= 2 x min salary): ALL [____]
  Health (x 3.4%):               ALL [____]
  Self-employed TOTAL:           ALL [____]

REMITTANCE
  Declaration form: Listepagesa / E-SIG 025
  Deadline:         20th of following month
  PIT withheld (separate -- not in this skill): ALL [____]

REVIEWER FLAGS
  [List any Tier 2 flags here]

CONSERVATIVE DEFAULTS APPLIED
  [List any defaults applied and their impact]

Section 8 -- Bank statement reading guide

How contribution remittances appear on Albanian bank statements

BKT (Banka Kombetare Tregtare):

• Description: "DPT", "TATIME", "SIGURIME SHOQERORE"
• Timing: By the 20th of the month following the payroll month
• Amount: Combined employer + employee contributions (and often PIT bundled)

Raiffeisen Bank Albania:

• Description: "DREJTORIA E TATIMEVE", "KONTRIBUTE"
• Timing: Same monthly cycle

Credins Bank / Intesa Sanpaolo Bank Albania:

• Description: "TATIME", "SIGURIME", "DPT KONTRIBUTE", "SIGURIME SHENDETESORE"
• Timing: Same monthly cycle

Albanian-language terms to recognise:

• "Sigurime shoqerore" = social insurance contributions
• "Sigurime shendetesore" = health insurance contributions
• "Kontribute" = contributions
• "Listepagesa" = the monthly payroll list/declaration
• "Tatim mbi te ardhurat / TAP" = personal income tax (NOT a contribution)
• "Paga / rroga" = salary/wage
• "Pension / pensioni" = pension (benefit received, not a contribution)

Key identification tips:

1. Contribution remittances are always outgoing (DEBIT) to the DPT/tatime.
2. They recur monthly, due by the 20th of the following month.
3. A single DPT debit may bundle PIT + employee contributions + employer contributions -- request the E-SIG 025 list to split.
4. Do not confuse outbound DPT debits (contributions/PIT paid) with inbound pension/sickness/maternity credits (benefits received).
5. Within bounds, employee total = 11.2% and employer total = 16.7% of gross; above the social ceiling the social component caps but health does not.

Section 9 -- Onboarding fallback

If the client provides only a bank statement and no other information:

1. Scan for DPT/tatime debits -- identify all outgoing payments matching Section 3 patterns.
2. Group by month -- contributions are monthly, due by the 20th of the following month.
3. Estimate the gross from the contribution (within bounds, employer+employee combined = 27.9% of gross):
   • Implied gross ~= combined remittance / 0.279 (only valid if no PIT is bundled and salary is within bounds). Treat as a rough estimate only.
4. Flag the floor/ceiling:
   • If the combined remittance is small, the salary may be at/below the minimum base (ALL 40,000 in 2025 / ALL 50,000 in 2026).
   • If large, the social component may be capped at the ceiling (ALL 176,416 in 2025 / ALL 186,416 in 2026).
5. Flag for reviewer: "Contribution classification derived from bank-statement amounts only. Gross salary, period (2025 vs 2026 bases), and whether PIT is bundled have not been independently verified. Reviewer must confirm against the E-SIG 025 payroll list before filing."

Contribution rates (2025) -- with provenance

Contribution rates (2025) -- with provenance ([PwC Albania -- Other taxes]; [PwC])

Component	Employee	Employer	Source
Social insurance	9.5%	15%	[PwC Albania -- Other taxes]
Health insurance	1.7%	1.7%	[PwC Albania -- Other taxes]
Total	11.2%	16.7%	[PwC]
Combined	colspan -> 27.9%		[PwC]

Arithmetic check: 9.5 + 1.7 = 11.2; 15 + 1.7 = 16.7; 11.2 + 16.7 = 27.9. Reconciles.

Contribution bases -- with provenance

Contribution bases -- with provenance (2025: [HLB Albania]; 2026: [PwC significant developments])

Item	2025	2026	Source
Minimum monthly base	ALL 40,000	ALL 50,000	2025: [HLB Albania]; 2026: [PwC significant developments]
Maximum social-insurance base	ALL 176,416	ALL 186,416 (DISPUTED)	2025: [HLB Albania]; 2026: [PwC + HLB] -- one source says ALL 220,520 [ARS]
Health insurance ceiling	None	None	[tax-checker / TPA]
Minimum wage	ALL 40,000 (since 1 Apr 2023)	ALL 50,000 (DCM No. 776, 19.12.2025)	2025: [PwC]; 2026: [ARS / DCM No. 776]
Self-employed social base	>= ALL 40,000	>= ALL 50,000	[PwC]
Self-employed health base	>= ALL 80,000 (2x min)	>= ALL 100,000 (2x min)	[PwC]

Self-employed rates -- with provenance

Self-employed rates -- with provenance ([PwC])

Component	Rate	Base (2025)	Base (2026)	Source
Social insurance	23%	>= ALL 40,000	>= ALL 50,000	[PwC]
Health insurance	3.4%	>= ALL 80,000	>= ALL 100,000	[PwC]

Self-employed monthly check (2025): social 40,000 x 0.23 = 9,200; health 80,000 x 0.034 = 2,720; total 11,920. (2026): social 50,000 x 0.23 = 11,500; health 100,000 x 0.034 = 3,400; total 14,900.

Forms

Forms ([PwC]; [PwC -- Tax administration])

Form	Purpose	Deadline	Source
Monthly payroll declaration (Listepagesa / E-SIG 025)	Declare salaries, withheld PIT, employer + employee social/health contributions	Electronically by the 20th of the following month	[PwC]
Annual individual income declaration (DIVA)	Annual personal income reconciliation for individuals above the filing threshold	By 31 March of the following year (verify threshold) [RESEARCH GAP -- threshold]	[PwC -- Tax administration]

Personal income tax (context only -- NOT this skill's scope)

Employment-income PIT under Law No. 29/2023 (effective 1 Jan 2024) is progressive with a tax-free portion, then 13%, then 23% above ~ALL 200,000/month [PwC -- Taxes on personal income]. The monthly tax-free threshold is reported variously as ALL 30,000-50,000 depending on salary level and the post-Constitutional-Court 2024-25 changes [RESEARCH GAP -- reviewer to confirm monthly PIT bands]. Do not compute PIT here.

Penalties

Penalties ([PwC -- Tax administration]; [PwC])

Item	Detail	Source / status
Late declaration / late payment	Administrative penalties + late-payment interest under Law No. 9920/2008 (Tax Procedures); exact ALL/percentage figures not confirmed	[PwC -- Tax administration]; [RESEARCH GAP -- reviewer to confirm exact figures]
Undeclared work / failure to register employees	Significant fines apply; exact figure not confirmed	[PwC]; [RESEARCH GAP -- reviewer to confirm]

Test suite

Test 1: Employee, gross ALL 100,000/month, 2025. -> Employee social 9,500; employer social 15,000; employee health 1,700; employer health 1,700. Employee total = 11,200; employer total = 16,700; combined = 27,900.

Test 2: Employee, gross ALL 250,000/month, 2025 (above ceiling 176,416). -> Employee social = 176,416 x 0.095 = 16,759.52; employer social = 176,416 x 0.15 = 26,462.40; employee health = 250,000 x 0.017 = 4,250; employer health = 4,250. Employee total = 21,009.52; employer total = 30,712.40.

Test 3: Employee, gross ALL 30,000/month, 2025 (below floor 40,000). -> Assess on min base 40,000. Employee social = 3,800; employer social = 6,000; employee health = 680; employer health = 680. Employee total = 4,480; employer total = 6,680.

Test 4: Self-employed, 2025. -> Social = 40,000 x 0.23 = 9,200; health = 80,000 x 0.034 = 2,720; total = 11,920/month.

Test 5: Self-employed, 2026. -> Social = 50,000 x 0.23 = 11,500; health = 100,000 x 0.034 = 3,400; total = 14,900/month.

Test 6: Employee, gross ALL 250,000/month, 2026 (above ceiling 186,416, PwC/HLB). -> Employee social = 186,416 x 0.095 = 17,709.52; employer social = 186,416 x 0.15 = 27,962.40; employee health = 4,250; employer health = 4,250. Employee total = 21,959.52; employer total = 32,212.40. FLAG: 2026 ceiling disputed.

Test 7: Employee, gross ALL 50,000/month, 2026 (within bounds: floor 50,000, ceiling 186,416). -> Employee social = 4,750; employer social = 7,500; employee health = 850; employer health = 850. Employee total = 5,600 (= 11.2%); employer total = 8,350 (= 16.7%).

Test 8: Bundled DPT debit ALL 45,000, single line, no payroll list. -> Cannot split PIT from contributions. EXCLUDE from VAT; request E-SIG 025; flag for reviewer.

Prohibitions

• Prohibition - employment status — NEVER compute contributions without knowing employment status (employee vs self-employed). ([PwC])
• Prohibition - health ceiling — NEVER apply the social ceiling to the health components -- health (1.7%/1.7%) has NO ceiling. ([tax-checker / TPA])
• Prohibition - sub-minimum gross — NEVER assess contributions on a sub-minimum gross -- gross up to the minimum base. ([HLB Albania])
• Prohibition - 2026 maximum base reliance — NEVER rely on the 2026 maximum base (ALL 186,416) for a high earner without confirming against DCM No. 776 / Official Gazette -- it is disputed. ([ARS / DCM No. 776])
• Prohibition - penalty quantification — NEVER quantify late-payment or undeclared-work penalties -- the figures are unconfirmed [RESEARCH GAP]; escalate. ([PwC -- Tax administration])
• Prohibition - PIT computation — NEVER compute PIT in this skill -- the monthly bands conflict across sources; use a dedicated PIT skill. ([PwC -- Taxes on personal income])
• Prohibition - employer vs employee lines — NEVER treat employer contributions as the same line as withheld employee contributions -- they are distinct (16.7% vs 11.2%). ([PwC])
• Prohibition - inbound vs outbound confusion — NEVER confuse inbound benefits (pension, sickness, maternity) with outbound contributions.
• Prohibition - definitive presentation — NEVER present contribution figures as definitive -- label as estimated and direct the client to their E-SIG 025 payroll list and DPT/e-Albania account.
• Prohibition - secondary aggregator figures — NEVER use secondary aggregator base figures (e.g., ALL 22,000/95,130 or ALL 45,000/310,000) -- they conflict with PwC/HLB and appear erroneous.

References

References (n/a)

Tag	Title	Publisher	URL
[PwC -- Other taxes]	Albania - Individual - Other taxes	PwC (reviewed 19 Feb 2026)	https://taxsummaries.pwc.com/albania/individual/other-taxes
[PwC significant developments]	Albania - Individual - Significant developments	PwC	https://taxsummaries.pwc.com/albania/individual/significant-developments
[PwC -- Taxes on personal income]	Albania - Individual - Taxes on personal income	PwC	https://taxsummaries.pwc.com/albania/individual/taxes-on-personal-income
[PwC -- Tax administration]	Albania - Individual - Tax administration	PwC	https://taxsummaries.pwc.com/albania/individual/tax-administration
[HLB Albania]	Increase of the Minimum Wage in Albania from 1 January 2026	HLB Albania	https://www.hlb.al/increase-of-the-minimum-wage-in-albania-from-1-january-2026-what-changes-for-employers-and-employees/
[ARS / DCM No. 776]	Council of Ministers Decision No. 776 dated 19.12.2025 -- National Minimum Wage	ARS firm (summary of official DCM)	https://arsfirm.al/en/council-of-ministers-decision-no-776-dated-december-19-2025-on-the-determination-of-the-minimum-wage-at-the-national-level/
[tax-checker / TPA]	Social insurance in Albania	TPA Group / tax-checker (dated 2023)	https://www.tax-checker.com/tax-system-in-albania/social-insurance-in-albania/
[Eurofast]	Albania Payroll Guide 2025	Eurofast	https://eurofast.eu/wp-content/uploads/2025/02/Payroll-Guide-2025_Albania-1.pdf
[DPT]	Tax on personal income (official authority page)	General Directorate of Taxation (DPT)	https://www.tatime.gov.al/eng/c/4/96/108/tax-on-personal-income

Caveats (read before relying on 2026 figures): The 2026 MAXIMUM social-insurance base is DISPUTED. PwC (reviewed Feb 2026) and HLB Albania state ALL 186,416 (same absolute +ALL 10,000 increase as the minimum wage); one firm summary (ARS) of DCM No. 776 states ALL 220,520 (25% proportional indexation matching the 40,000->50,000 minimum-wage rise). These cannot both be correct -- confirm against the published DCM No. 776 / Official Gazette before relying on the 2026 maximum. The 2025 figures (min ALL 40,000 / max ALL 176,416) are well-corroborated (high confidence). Penalty amounts and interest rates under Law No. 9920/2008 are not confirmed (low confidence) [RESEARCH GAP]. PIT monthly bands conflict across sources and are out of scope here. Confirm exact form codes (Listepagesa / E-SIG 025) with the e-Filing / e-Albania portal. Overall confidence: medium.

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