Based on Decision No. 399 dated 3 May 2017, the minimum salary at a national level shall be ALL 24,000 per month. This level of the minimum salary is taken into account for the purposes of social security contributions calculations.

Health insurance contributions will continue to be calculated on the monthly gross income of the employee. However, the health insurance contributions are not to be calculated for a salary below the minimum threshold of ALL 24,000 per month.

According to Law No. 7703 dated 11 March 1993 on Social Security Contributions in Albania, the maximum salary for the purposes of calculation of social security contributions is indexed at the same scale and time with the minimum national salary. Therefore, based on this Law, the new level of maximum salary is expected to be ALL 105,850. More guidance on the new level of the maximum salary is expected to be published in a decision of the Council of Ministers.

Previously, the minimum and maximum salary for the purposes of social security contributions calculations amounted respectively to ALL 22,000 and ALL 97,030 per month.

Decision No. 399 dated 3 May 2017 is published in the Official Gazette No. 98 dated 5 May 2017. The Decision entered into force after its publication in the Official Gazette.