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Bazuar ne Ligjin nr.10383 datë 24.02.2011 “Për Sigurimet Shoqërore ne Republikën e Shqipërisë” dhe Vendimin e Këshillit të Ministrave nr.776 datë 29.12.2025, Ju bëjmë me dije se duke filluar nga data 1 Janar 2026:
Paga minimale është 50.000 lekë
Paga maksimale është 186.416 lekë
| Actual calculation coefficients | ALL / % |
|---|---|
| Minimum gross salary for the calculation of social and health insurance | 50,000 ALL |
| Maximum salary that applies only to social security | 186,416 ALL |
| Health insurance contributions | 1.7% |
| Contributions for employee social security | 9.5% |
| Contributions to social security producer | 15% |
| Income from Salary ALL/month | Taxable income in ALL/month according to levels | |
|---|---|---|
| 0 - 50,000 | 0 - 50,000 | 0% |
| 50,001 - 60,000 | 0 - 35,000 | 0% |
| 35,001 - 60,000 | 13% of the amount above 35,000 ALL | |
| 60,001 - more | 0 - 30,000 | 0% |
| 30,001 - 200,000 | 13% of the amount above 30,000 ALL | |
| 200,001 | 22,100 + 23% of the amount above 200,000 ALL |