Free · No sign-up · 2026
Contributions calculator 2026: how much is insurance per month and per year?
Social and health insurance contributions for an employee (with the employer's share), for the self-employed and for voluntary insurance, at the 2026 rates in Albania. For example, a self-employed person on the minimum base pays 14,900 lek a month.
Calculator
Calculate the contributions
Who pays
At least the minimum wage, 50,000 ALL. Social insurance stops at 186,416 ALL.
| Contribution | Rate | Base | Per month |
|---|---|---|---|
| Social insurance (employee) | 9.5% | 92,150 ALL | 8,754 ALL |
| Health insurance (employee) | 1.7% | 92,150 ALL | 1,567 ALL |
| Social insurance (employer) | 15% | 92,150 ALL | 13,822 ALL |
| Health insurance (employer) | 1.7% | 92,150 ALL | 1,567 ALL |
Total per month
Total per year
The employee pays 10,321 ALL a month; the employer adds 15,389 ALL on top of the gross salary.
Rates (sources in Albanian): Social Insurance Institute (ISSH), compulsory insurance, ISSH, voluntary insurance and General Directorate of Taxes (DPT), insurance contributions. The result is indicative; for the net salary and personal income tax (TAP) use the gross to net salary calculator.
Questions
Questions about contributions
-
How much does a year of contributions cost a self-employed person in 2026?
With the minimum base, 14,900 lek a month, so 178,800 lek a year: 23% social insurance on the minimum wage of 50,000 lek and 3.4% health insurance on twice that amount. With the maximum base of 186,416 lek, the amount becomes 46,276 lek a month. The rules are published by the Social Insurance Institute: ISSH, compulsory insurance (in Albanian).
-
How much does a year of voluntary insurance cost in 2026?
The monthly contribution on the minimum base is 10,800 lek (21.6% of the minimum wage), so 129,600 lek a year. The base can be chosen up to the maximum wage, and for prepayments the Social Insurance Institute (ISSH) applies discounts depending on when you pay: see ISSH, voluntary insurance (in Albanian). Voluntary insurance covers pensions only.
-
How do contributions relate to the net salary?
The employee's contributions (9.5% + 1.7%) are deducted from the gross salary together with personal income tax (TAP); the employer's (15% + 1.7%) are added on top of the gross salary. The gross to net salary calculator gives the net salary and the full cost; the rates, the deadlines and the minimum wage compensation are in the article social and health contributions 2026.
Contributions and the payroll list, automatically
The devBooks payroll module calculates the contributions and personal income tax for every employee and posts the payroll list (the monthly payroll declaration) to the accounts by itself.
or call or write to