The Albanian government has approved additional changes in the law for compulsory social security contributions affecting people who have reached retirement age but continue to work registered as self-employed.

The Law provides for a number of violations and the relevant penalties and sanctions.

The Albanian Government approved the decision no.37 dated 21/01/2016 for the minimum salary for self-employed professionals. Such a salary is used for payment of social and health contributions.

Through an ultimate update of the decision no.158 "On Determining the National Minimum Wage", on 12.03.2022, of the Council of Ministers, it was decided to increase the minimum monthly salary

Only a few months after the government's decision to increase the minimum wage in Albania, the Council of Ministers has decided on a further increase.

To keep you up-to-date with the latest economic and financial developments, this bulletin prepared by our Tax Team provides information that may affect the operation of your business in Albania.

A new law on Income Tax was recently approved in Albania aiming to reduce fiscal burden for all employees and provide a fairer and universally accepted tax system.

Another change in the minimum wage which will be applied to all employed and self-employed citizens within the country, was recently decided in Albania. The new minimum salary...

The most common problems currently facing employers in Albania relate to termination of individual employment contracts entered into for an unlimited duration.

New minimum wage levels have been announced for 2021

Embarking on a shared journey of social security solidarity, the recent accord between Albania and Croatia transcends borders to weave a safety net for citizens.

The political document for Health and Safety at Work and its implementation action plan (2016-2020) (the "Political Document and Action Plan") was recently approved by Council of Ministers.

Deloitte Kosovo legal experts Luljeta Plakolli-Kasumi, Manager and Vjosa Misini, Senior Legal Associate, answered all questions and queries on employment and labour law issues Kosovo at the newest publication...

All details on employment and labour law explored at the latest Deloitte Albania contribution to the International Comparative Legal Guides.

This article provides an overview of recent changes to Albanian labor law, specifically Law nr. 91/2024, which amends the "Labour Code of the Republic of Albania" (Law No.7961 dated 12.07.1995)...

A significant development took place on November 6, 2023, with the introduction of a new legislation, Law No. 76, receiving parliamentary approval in Albania on September 21 of the same year.

Abrogation by the Constitutional Court of the decision on base salary for the purpose of calculation of social and health contributions for freelance professionals - a legal perspective.

Albania continues to implement reforms aimed at formalizing its economy and improving the quality of life for its citizens.

Abrogation by the Constitutional Court of the decision on base salary for the purpose of calculation of social and health contributions for freelance professionals - a tax perspective.

In a groundbreaking development, the Albanian government is set to usher in a new era of taxation with Law No. 29/2023, bidding farewell to the long-standing Income Tax Law No. 8438...