Social and health insurance

Two contributions, two parties

Alongside the income tax, two social contributions come off every Albanian payslip: social insurance (sigurimet shoqërore, which funds pensions, sickness and maternity) and health insurance (sigurimet shëndetësore). Each is split between the two parties to the employment. The employee pays 9,5% for social insurance and 1,7% for health — 11,2% of gross in total. The employer pays a further 15% social and 1,7% health, but that is the employer’s own cost on top of gross. Only the employee share reduces your net pay; the employer share shows up in this calculator as part of the total cost of employment, never as a cut from what you take home.

Charged on gross, in parallel with the tax

Both contributions are calculated on the gross salary, and they run in parallel with the TAP rather than one after the other. Your employer withholds the employee share at source and remits it — together with its own share — to the authorities each month, so you never pay it in yourself.

The floor and the ceiling

The base the contributions are charged on is bounded at both ends. At the bottom there is a minimum contributory base equal to the national minimum wage (50 000 L): contributions are not levied on a base smaller than that. At the top, social insurance has a ceiling — the maximum base is 186 416 L, and no social contribution is charged on the part of a salary above it. Health insurance is the exception: it has no ceiling at all, so the 1,7% is charged on the full gross however high the salary goes. That asymmetry — capped social, uncapped health — is the detail people most often get wrong.

Below 50 000 L of gross, this calculator assumes full-time employment and applies the floor as if you earned the minimum wage. Real part-time bases are proportional to hours worked, which the standard monthly calculator does not model — so treat any below-minimum figure as a full-time assumption, not a part-time result.

Legal basis

The contribution rates and the contributory base sit under Ligji nr. 7703/1993 “Për sigurimet shoqërore” (as amended), with the minimum and maximum bases set annually. The rates and the 186 416 L ceiling shown here are the ones in force for 2026, taken directly from the law text, cited above.

This page is not legal or tax advice — the official authority’s own decision governs.