NEW MINIMUM NATIONAL WAGE
Upon decision dated 26 December 2018, the Council of Ministers
decided to increase the minimum national wage to Leke 26,000 (from
Leke 24,000), effective as of 1 January 2019.
As a result of this decision, the amount of social contributions
payable by both employee and employer will be increased. According
to the current rules, the minimum amount taken into consideration
for calculation of social contributions is equal to the minimum
wage, while the maximum amount shall be increased in proportion
with the increase of the minimum amount.
2019 FISCAL PACKAGE
On the 3 rd of December 2018, the Parliament
passed the so-called "2019 Fiscal Package".
Below you will find a summary of the most important amendments
introduced by the Fiscal Package to several tax laws.