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The General Directorate of Taxes, in the framework of the plan of measures on the well progress of the touristic season, would like to remind to all taxpayers that operate in this sector, to comply with the obligation to register all employees engaged full time or part time.
All taxpayers that will employ new employees shall declare them at least one calendar day before starting work, pursuant to Article 119 of the Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”, as amended.
The minimum salary for purposes of calculating the social securities and health care insurances contributions shall be 24,000 ALL/month.
We would like to emphasize that, in no case is stipulated in the effective legislation the contracting of employees on probation period, which means that you must declare all the persons engaged to provide their work, whether in probation period or not.
Moreover, the obligation to be included in the scheme of social insurances shall be applied for students as well, that get employed in the entities that operate in the sector of tourism.
Caution! Students shall be treated the same as the other employees with an employment contract, that is less than 87 hours/month or more than 87 working hours per month (as clarified above).
If the verification and inspection that will be exercised by the Tax Administration will show that the taxpayer has not declared every employee, apart from the obligation to pay the amount of tax liabilities and contributions of social securities and health care insurances, he shall also be subject to the respective penalties, provided for in the Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”. If he is a large business taxpayer, the penalty will amount at ALL 200,000 (two hundred thousand) and in case he is a small business taxpayer, then the penalty shall be ALL 50,000 (fifty thousand).
The General Directorate of Taxes would like to remind you that its work is not focused on imposing penalties and enforcing them but raising the awareness of taxpayers to correctly implement the obligations that arise from the implementation of the effective legislation.