Issue Nr.

01 / 07 /2011

I nderuar lexues;
UHY Elite dshironte tiu informoje ne lidhje me disa ndryshime te rndsishm n legjislacionin fiskal: 1. N pritje te botimit ne fletoren zyrtare t Vendimit t Kshillit t Ministrave pr disa ndryshime n Sigurime Shoqrore dhe Shndetsore efektet financiare t t cilit shtrihen q prej dats 01/07/2011: Paga minimale mujore, pr efekt t llogaritjes s kontributeve t sigurimeve, shoqrore e shndetsore, nga 16,820 (gjashtmbdhjet mij e tetqind e njzet) Lek bhet jo m pak se 17,540(1) (shtatmbdhjet mij e pesqind e dyzet) Lek, ndrsa paga maksimale mujore nga 84,100 (tetdhjet e katr mij e njqind) bhet 87,700 (tetdhjet e shtat mije e shtateqind) Lek. 2. Po me vendim t veant t Kshillit t Ministrave pr Prcaktimin e pags minimale, n shkall vendi efektet financiare t t cilit shtrihen q prej dats 01.07.2011, paga minimale n shkall vendi q sht e detyrueshme t zbatohet nga do person, juridik a fizik, vendas ose i huaj nga 19.000 (nntmbdhjet mij) bhet 20.000(2) (njezete mij) Lek. Kjo page minimale do t zbatohet, pavarsisht se disa nga pagat referuese t prcaktuara n Vendimin e Kshillit t Ministrave Nr.285, dat 4.5.2007 jan m t ulta nga 20,000 Lek.

Dear reader;
UHY Elite would like to inform regarding some changes in the current tax regulations. 1. Awaiting to be published in the official gazette of the Council of Ministers' decision for some changes in Social and health insurance, effective as of July 01, 2011 the following changes have taken place: The minimum salary for the purpose of social insurance calculation, will elevate from 16,820 (sixteen thousands eight hundred and twenty) Lek to not less than 17,540(1) (seventeen thousands five hundred and forty) Lek and the maximum insurable salary will elevate from 84,100 (eighty-four thousands and one hundred) Lek into not less than 87,700 (eighty-seven thousands and seven hundred) Lek. 2. Pursuant to another decision of Council of Ministers, for the determination of the minimum salary in Albania effective as of July 01, 2011, the minimum salary in Albania for all business organization for local and foreign employees will elevate from 19,000 (nineteen thousands) Lek into 20,000(2) (twenty thousands) Lek. This minimum salary prevails against some other reference-salaries which according to the previous Council of Ministers decision Nr. 285 date 04.05.2007, may be lower than 20,000 Lek.

(1) Paga minimale 17,540 Lek sht e vlefshme pr te vetpunsuarit si persona fizik, ndersa pr te gjithe te punesuarite tjere dhe personat juridik, paga minimale mujore pr efekt t llogaritjes s detyrime t kontributeve shoqerore dhe shndetsore sht 20,000 Lek. The minimum salary of 1,7540 Lek is applicable only for the self-employed personnel in sole proprietorships (person fizik), whereas for all other employed personnel regardless of business organization form, the minimum salary for the purpose of social security calculation is 20,000 Lek (2) Shiko shnimin nr. (1); Please refer to note 1;

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