Albania Payroll — E-SIG 025 & PIT Withholding

Gather the basic facts for each employee: employment status (employee vs self-employed), gross monthly salary in ALL, contract type, and the payroll period (month/year). Confirm whether any salary falls below the minimum base (ALL 50,000 in 2026; ALL 40,000 in 2025) or above the social-insurance ceiling (ALL 186,416 in 2026; ALL 176,416 in 2025), and flag the disputed 2026 ceiling for high earners before any computation begins.

Calculate employee and employer social and health insurance contributions for each employee using the period's rate set (employee: 9.5% social + 1.7% health = 11.2%; employer: 15% social + 1.7% health = 16.7%). Apply the minimum base floor and social-insurance ceiling as required. Separately compute cumulative monthly PIT withholding under Law 29/2023 (13% bracket up to ALL 2,040,000 annual; 23% on the excess). Derive net pay for each employee.

Populate the monthly payroll declaration (Listepagesa / E-SIG 025) on the e-Albania / e-Filing portal for each employee: name, NIPT/ID, gross salary, withheld employee social and health contributions, withheld PIT, and employer social and health contributions. Review the totals against the computation worksheet before submission.

Submit the E-SIG 025 declaration electronically via the e-Albania portal and make the combined payment to the DPT (Drejtoria e Pergjithshme e Tatimeve / tatime.gov.al) covering: withheld PIT, employee social and health contributions, and employer social and health contributions. Payment must reach the DPT by the 20th day of the month following the payroll month. Retain the bank remittance confirmation and e-Albania submission receipt.

Distribute payslips to each employee showing gross pay, deductions (employee social 9.5%, employee health 1.7%, PIT), and net pay. File the E-SIG 025, payroll worksheet, and bank remittance confirmation. Note the DIVA (annual individual income declaration) obligation for employees above the annual filing threshold — employers should advise employees that their annual PIT reconciliation (DIVA) is due by 31 March of the following year.