The Normative Act No. 1, dated 25/01/2017 “On some amendments to the Law No. 9136, dated 11/09/2003 “On the collection of mandatory social security contributions and health care in the Republic of Albania”, as amended, has been published in the Official Journal on January 27th, 2017.
Some of the main amendments deriving from this Normative Act are:
The obligations of the persons paying the contributions
The self-employed person is responsible to also pay the contributions for the unpaid family person.”
The registration of employees at the Tax Authority:
- The legal or natural persons,within two working days upon registration at the National Business Centre or Tax Administration, shall declare at the Tax Authority the list of employees, the respective salary, including the natural person and unpaid family worker above 16 years old whom he works with or legally co-lives.
- The self-employed natural persons without employees and unpaid family workers above 16 years old, whom he works with and legally co-lives, upon registration at the National Business Centre or Tax Administration, shall declare their self-employment at the tax body at least 3 days before the deadlines of submitting the declaration(that is by 20th of the first month upon termination of each calendar year trimester)
The calculation of the obligation related to the contributions to social securities and health care is effective from the date of registration at the National Business Centre or Tax Administration.
Calculation of contributions for the self-employed person and unpaid family worker
- Regarding the self-employed person including the self-employed employer, the mandatory contributions to social securities for the self-employed person shall be calculated as a percentage on the gross salary, not lower than the minimum salary at national level and not higher than the maximum salary approved by Decision of the Council of Ministers.
- The mandatory contributions to social securities for the unpaid family worker shall be calculated on the minimum salary at national level, approved by Decision of the Council of Ministers.
- The mandatory contributions to health care insurance for the self-employed, including the self-employed employer and unpaid family worker shall be calculated according to the envisaged level as a percentage of the double minimum salary at national level as approved by the Council of Ministers.
- When the economic activity of a taxpayer begins, is interrupted, terminates or passes to the passive register during a month, the calculation of the contributions to the social securities and health care insurances is done based on the salary for the working days within that month.
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