From April, the maximum salary for the purpose of calculating social security will be 141,133 ALL, from 132,312 ALL previously, according to the Ministry of Finance.
The maximum wage has increased by 6.7% with the same percentage that the minimum wage increased, since April 1 is 32 thousand ALL, from 30 thousand ALL that was before.
Rritja e pagës maksimale çon në pagesa më të larta të sigurimeve, si nga punëdhënësi, ashtu dhe nga punëmarrësi. Për pagat që janë mbi 140 mijë lekë në muaj, shuma shtesë që do të paguhet është 2,161 lekë në muaj, nga e cila 1,323 lekë nga punëdhënësi dhe 838 lekë nga punëmarrësi. Në total, sigurimet shoqërore për pagat 141 mijë lekë e më lart do të jenë 34.6 mijë lekë, me një rritje prej 6.7% (shiko tabelën: Si ndryshon pagesa e sigurimeve shoqërore pas rritjes së pagës maksimale)
Njëkohësisht nga 1 prilli ka hyrë në fuqi dhe skema e re e tatimit mbi të ardhurat personale nga punësimi. Në bazë të këtyre ndryshimeve, tatimi maksimal prej 23% do të zbatohet për pagat mbi 200 mijë lekë, nga 150 mijë lekë që ishte kufiri deri tani.
As an example, for salaries that are 200 thousand ALL gross per month, the income tax to be paid is 22,100 ALL, or 5 thousand ALL less (-18.5%).
For salaries that are 250 thousand ALL gross per month, the income tax to be paid is 33,600 ALL, or 5 thousand ALL less (-13%) - See table. How does the payment of personal income tax change?
As a result, the net benefit from the increase of the TAP limit that is taxed at 23% is about ALL 2,800 for salaries up to ALL 250,000.
Minimum wage
Earlier, the tax announced that starting from the period April 2022, the basic monthly minimum wage, nationwide for employees, mandatory to be applied by any legal or natural person, local or foreign, is 32,000 ALL. (DCM no. 158, dated 12.03.2022).
Gross monthly salary, for the purpose of calculating social security contributions, for employed persons; for self-employed persons; as well as for the unpaid family employees with whom the self-employed person works and cohabits legally, will be not less than the minimum monthly salary, equal to 32,000 (thirty two thousand) ALL.
The gross monthly salary, for the purpose of calculating the compulsory health insurance contributions, will be:
- Not less than the minimum monthly salary in the country, of 32,000 (thirty two thousand) ALL and up to the amount of gross salary, according to the payroll statement, for employed persons;
- As much as twice the national minimum wage, of 64,000 (sixty four thousand) ALL, for self-employed persons and unpaid family employees with whom the self-employed person works and cohabits.
Wage tax
According to the official tax notice, pursuant to law no. 113/2021 dated 25.11.2021, for an amendment to the law No. 8438, dated 28.12.1998, "On Income Tax", as amended that the monthly tax rate for personal income tax from employment has changed, with effect from date 01.04.2022 according to the reference table:
