As previously reported, Albania published Decision no. 158 of 12 March 2022 in the Official Gazette on 13 March 2022, which increased the national minimum wage for ALL 30,000 to ALL 32,000 with effect from 1 April 2022. The minimum wage is used in determining the minimum and maximum basis for social and health insurance contributions. Considering the increase in the minimum wage, the minimum basis is increased from ALL 30,000 to ALL 32,000 while the maximum basis is increased from ALL 132,312 to ALL 141,132.

The minimum and maximum basis apply for social security contributions by employers (15%) and employees (9.5%). Health insurance contributions (1.7% for employers and employees), however, are only effectively subject to the minimum basis (i.e., based on gross income with no maximum).