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Hiring guidelines in Albania
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Hiring guidelines in Albania

  • Pay & taxes
  • Leave policy
  • Termination
  • Time-off
  • Additional info
Minimum Wage Requirements

ALL 40,000 (Monthly)

Individual Income Tax

The individual income tax ranges from 0% to 23%. Income tax is calculated according to progressive rates.

Gross Annual Income (in ALL) Tax Rate (%)
0 - 30,000 0
30,000 - 150,000 13
Above 150,000 23
Payroll Cost

The employer cost is generally estimated at 16.7% of the employee salary. The maximum salary for the calculation of the social security contributions will be ALL 176,417.

  • Social security - 15.0%
  • Health Insurance Contribution - 1.7%
Overtime Pay & Maximum Hours

Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday. 

Overtime payment is mandatory. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 48 hours of overtime per week. Employees can work a maximum of 200 hours overtime per year.

For additional hours, employees are compensated with leave or salary at 125% of the regular salary. Overtime performed during the weekend or on public holidays is compensated at 150% of the regular salary.