The General Directorate of Taxation, in the framework of the measures plan for the progress of the tourist season, wishes to draw the attention of all taxpayers exercising activity in this sector, to respect the obligation to register all full time employees or partial.
All taxpayers who will hire new employees must declare them at least one calendar day prior to commencement of work pursuant to Article 119 of Law No. 9920, dated 19.05.2008 “On Tax Procedures in the Republic of Albania” changed.
The minimum wage for calculating social security and health insurance accounts is 24,000 ALL / month.
We underline that in no case is the legislation in force foreseeing employees in the trial period, which means that you have to declare all the persons who are engaged to offer their work even in time of evidence.
Also, the obligation to include in the social security scheme is for students who are employed in subjects that exercise economic activity in the tourism sector.
Careful! Students are treated the same as all employees with a work contract, which lasts less than 87 hours per month or more than 87 hours per month (as explained above).
If, from the verification and control exercised by the Tax Administration, it will result that the taxpayer has not declared any employee, except for the obligation to pay the amount of tax liabilities and social and health insurance contributions, then it will be subject to sanctions respective provisions provided in Law No. 9920, dated 19.05.2008 “On Tax Procedures in the Republic of Albania”. If it is a large business taxpayer, the fine is estimated at 200,000 (two hundred thousand) ALL and if it is a small business taxpayer then the penalty is 50,000 (fifty thousand) ALL.
The General Directorate of Taxation points out that the focus of its work is not punishment and enforcement of penalties, but the awareness of taxpayers to correctly apply the obligations arising from the implementation of the legislation in force.
News Source: DPT