In Albania a salary goes from gross to net through three deductions: social insurance at 9.5%, health insurance at 1.7% and personal income tax (TAP), which in 2026 is zero up to 50,000 lek gross. On top of the gross salary, the employer also pays 16.7% in contributions of its own. The rules come from Law 29/2023 on income tax, the Labour Code and Law 7703/1993 on social insurance.
The posts in this topic explain cases that change the month’s payroll list, such as annual leave and maternity leave. Each one has a worked example with 2026 figures, so you can compare it with your own payroll list, and the article of law the rule is based on.
Where to start
- How much is deducted from a salary in 2026: the gross-to-net table and how TAP is calculated.
- What an employee costs: the gross salary plus the employer contributions, per month and per year.
- Annual leave: at least 22 working days a year, how it is paid and what happens to the days left over.
- Maternity leave: how long it lasts, when it is paid at 80% and when at 50%, and how it is calculated.
For a quick calculation, use the salary calculator and the contributions calculator. In devBooks, the payroll list with bonuses, deductions and public holidays is calculated in the Human resources module and goes into the accounts automatically.