Detaje të shërbimit

What Does This Service Include?

Payroll includes gross and net salary calculations, payroll tax, pension contributions, payroll lists, employee filings and organized employment documentation. This service helps businesses maintain accurate salaries, regular filings, organized contracts and better control over monthly employee costs.

Pikat kryesore

Gross/net salary
Pension contributions
Payroll tax
EDI filings
Employment contracts

Qasja për këtë shërbim:The approach is related to the salary, contract, contributions and filing of the employees, so that the business has clear costs and regular documents.

How Do We Handle It in Practice?

01We get the list of employees, salaries and employment status.

02Calculation of gross/net, contributions, tax and employer cost.

03We prepare the payroll and related filings.

04We maintain the payroll file and documents related to employees.

Payroll

Accurate payroll for wages, contributions and filings

Wages should not be treated as just a monthly payment. Every employee, contract, gross/net salary, pension contribution, payroll tax, salary change, leave or work stoppage must be checked and documented correctly, so that the business avoids inconsistencies in filings, payments and evidence.

Gross/net salary calculation

Why Is It Needed?

The gross/net calculation shows the agreed salary, stoppages, tax, pension contributions and the amount the worker actually receives. This helps the business to know the exact salary cost.

For Which Cases?

Businesses with regular employees
Businesses with primary/secondary employment
Businesses with different monthly salaries
Businesses with bonuses, allowances or allowances
LLC, Individual Business and other organizations with staff

When Is It Needed?

When a new employee is hired
When salary changes
When there is a bonus or extra
Before the monthly filing
Before payment of wages

How Is It Done?

The gross or net salary is determined
Kontrollohet statusi i punësimit
Calculateen kontributet pensionale
Payroll tax is calculated
Net salary and employer cost are calculated
The payroll is prepared

FAQ

Is it better to agree on gross or net salary?
For more accurate cost control, the gross salary is more transparent. If net is agreed, the total cost to the business must be calculated correctly.

Kontributet pensionale

Why Is It Needed?

Pension contributions are part of the salary obligations and affect the employer's monthly cost and the worker's stops.

What Does It Include?

Kontributi i punëtorit
Employer contribution
Përqindja e kontributit
Totali i kontributeve
Filing through payroll

When Is It Needed?

Every month when there are salaries
When a new employee is hired
When salary changes
When the contribution percentage changes, as the case may be

Note

Percentages and treatment should be checked against current ATK and Pension Trust requirements. For special cases, such as foreign nationals, the treatment is verified before the filing.

FAQ

Is the pension contribution part of the employer's cost?
Yes, the employer's share is additional business cost, while the employee's share is withheld from gross pay.

Payroll tax

Why Is It Needed?

Payroll tax is tax withheld by the employer. Accurate calculation avoids misfilings and inconsistencies in ATK.

For Which Cases?

Monthly salary
Bonuse
Shtesa
Other employment-related payments
Salary changes during the month

When Is It Needed?

Every month when salary is paid
Before EDI filing
When there is a change in salary
When there is bonus or compensation

How Is It Done?

The taxable salary is determined
Contributions are calculated, when applied
The income tax rate applies
The payroll is prepared
Deklarohet tatimi përmes EDI

FAQ

Are all wages taxed the same?
No. Taxation depends on income level, employment status and payment treatment.

Deklarimi në EDI - WM/CM

Why Is It Needed?

Form WM/CM is used to declare withholding tax on wages and pension contributions. Electronic filing helps that obligations are recorded and paid regularly.

When Is It Needed?

Every month when there are salaries
Before the relevant filing/payment deadline
When there are active employees
When there are changes in the payroll

How Is It Done?

The payroll is prepared
The personal data of the employees are checked
Tax and contributions are calculated
Forms open at EDI
Plotësohet/deklarohet WM/CM
The obligation is generated and the customer is notified for payment

FAQ

Are wages declared in EDI?
Yes, the filing of tax on wages and pension contributions is made through EDI, according to the relevant forms.

Monthly payroll list

Why Is It Needed?

Payroll is the basic document that shows employees, wages, tax, contributions, withholdings and the net amount to be paid.

What Does It Include?

Name and surname of the worker
Personal Number
Position
Gross salary
Kontributi i punëtorit
Employer contribution
Payroll tax
Net salary
Kostoja totale e punëdhënësit
Date of payment
Notice of changes

When Is It Needed?

Çdo muaj
Before payment of wages
Before EDI filing
Before reporting business costs

FAQ

Should payroll be matched with bank payments?
Yes, bank payments must be matched with payroll and related filings.

Primary and secondary employment

Why Is It Needed?

Employment status can affect how a worker's pay, filing and documents are handled. Therefore it should be checked before declaring.

When Is It Needed?

When the employee has more than one employer
When employment status changes
When the employee moves from secondary to primary or vice versa
Before the monthly filing

FAQ

Why is primary/secondary status important?
Because it helps in the correct handling of the employee's data and avoids inconsistencies in the filing.

Employment contracts

Why Is It Needed?

The employment contract defines the relationship between the employer and the employee: position, salary, term, schedule, duties and main working conditions.

For Which Cases?

Punësim i ri
Salary change
Change of position
Fixed-term contract
Open-ended contract
Termination or continuation of the contract

FAQ

Is just paying the salary without a contract enough?
No. The employment relationship must be clearly documented with a contract and relevant evidence.

New employees and employment termination

Why Is It Needed?

Hiring and firing affect payroll, filings, costs and business documents.

When Is It Needed?

When a new employee is hired
When the employee leaves
When the contract ends
When the position changes
When the schedule or salary changes

FAQ

Should the change of worker be announced before the filing?
Yes, changes must be handled in time for payroll and filings to be accurate.

Bonuses, allowances and compensation

Why Is It Needed?

Additional payments may affect tax, contributions and the total cost of the salary. They must be documented and handled correctly.

For Which Cases?

Bonus mujor
Bonus performance
Shtesa për orar
Kompensime pune
Payments të njëhershme
Payments për ditë pune shtesë
Other compensation according to the contract or decision

FAQ

Should the bonus be declared?
Yes, employment-related payments must be addressed on the payroll and related filings, as appropriate.

Leave, absences and records

Why Is It Needed?

Vacations and absences affect payroll, compensation, and employees' comp documents. Clear evidence helps management and avoids inconsistencies.

What Does It Include?

Pushimi vjetor
Pushimi mjekësor
Mungesat
Ditët e papaguara
Working hours
Changes në orar
Compensation related to absences

FAQ

Does vacation affect salary?
It may affect, depending on the type of leave, the documents and terms of the contract.

Foreign employees

Why Is It Needed?

Foreign employees may request special treatment for residence documents, work permit, contract and filings.

When Is It Needed?

Before employment
Before starting work
When the foreign citizen needs a residence permit or work permit
When the residence status changes
When there is a contract extension

Note

The cases of foreign employees should be carefully verified, because they may also be related to the residence permit procedures and MPB documents.

FAQ

Is the foreign worker treated the same as the local worker?
Not always. For foreign employees, the residence documents, work permit and corresponding treatment in the filing must be checked.

Documents required every month

Why Is It Needed?

Monthly documents make payroll more accurate and help ensure that changes are not left to the last minute.

Note

The earlier the changes are sent, the easier it is to avoid errors in payroll and monthly filings.

FAQ

When should changes be submitted?
As early as possible in the month and always before preparing the payroll.

Common payroll mistakes

Why Is It Needed?

Payroll errors affect employees, costs, filings, contributions, tax and business documents.

For Which Cases?

The net salary is agreed without calculating the total cost
Nuk përditësohet ndryshimi i pagës
The new employee is not listed on time
Punëtori i larguar vazhdon të figurojë në listë
Bonuset nuk dokumentohen
The contract does not match the salary
Missing personal numbers or documents
Primary/Secondary Status nuk kontrollohet
The bank payment does not match the payroll
The filing is made without prior control

FAQ

What is the most dangerous mistake?
The discrepancy between the contract, the payroll, the filing and the bank payment is among the most problematic mistakes.

Notices të rëndësishme

Important announcements and changes for wages and employees

Some legal and administrative changes directly affect the way businesses treat employees, contracts, wages and monthly filings. These notices must be checked before employment, before payroll preparation and before reporting to EDI.

Note: The information is indicative and should be verified in official sources before applying or declaring. Deadlines, minimum wages and procedures may change according to the decisions and acts in force.

Employee registration with ATK before work startsEDI / ATK

Why Is It Needed?

The employer must inform ATK about the conclusion of the employment contract before the worker begins work. This helps the worker to be declared on time and avoid inconsistencies in the payroll and monthly filings.

When Is It Needed?

One day before the start of the employee's work.
Before the employee actually starts work.
Before preparing the payroll for that period.
When a new employment contract is concluded.

Which Businesses Need It?

Any business that employs employees.
Individual businesses with employees.
LLC and other commercial companies.
Organizations or entities that have an obligation to declare salaries and employees.

How Is It Done?

The employment contract or agreement is prepared.
Mblidhen të dhënat personale të punëtorit.
Hyni në sistemin EDI.
Plotësohet forma për lajmërimin/regjistrimin e punëtorit.
Confirmation or evidence of notification is kept.
The employee is included in the monthly payroll.

Burime

ATK - forma për lajmërimin e punëtorit Law No. 08/L-257 for the Administration of Tax Procedures EDI

FAQ

Can the worker be notified after starting work?
Not as a safe practice. The employer must inform ATK one day before the worker starts work.

Is this notice related to the monthly payroll?
Yes. The notified worker must also be treated in the monthly salary list and in the corresponding filings.

What happens if the worker is not declared on time?
Non-compliance and risk of measures/fines according to the law and control by the responsible institution may be created.

Minimum gross salary 2026MINIMUM WAGE

Why Is It Needed?

The minimum wage affects employment contracts, gross/net calculation, pension contributions, payroll tax, employer cost and monthly filings in EDI.

When Is It Needed?

Before preparing the January 2026 payroll.
Prior to the preparation of the July 2026 payroll.
When employment contracts are updated.
When negotiating the salary of new employees.
When checking whether the existing salary is in accordance with the minimum threshold.

What Is Checked?

Is the worker's salary below the applicable minimum wage?
A është punësim me orar të plotë apo të pjesshëm.
Should the contract be updated?
Should the payroll be updated?
A ndryshon kostoja mujore e punëdhënësit.
Does payroll tax or contributions change because of a change in salary?

Informacion orientues

From January 2026, the minimum gross salary is reported to be EUR 425.
From 1 July 2026, the minimum gross salary is reported to be EUR 500.
This information must be verified in the official decision before being used as a basis for contracts or filings.

How Is It Done?

Kontrollojmë listën e punëtorëve.
We compare existing wages with the minimum threshold.
We calculate the impact on gross/net, contributions and tax.
Ju njoftojmë për kontratat që mund të kërkojnë përditësim.
We prepare the salary list according to the relevant period.

Burime

Government / official decisions Official Gazette ATK Lajm referues për vendimin e pagës minimale

FAQ

Should every worker's salary be changed?
Not necessarily. Employees who are below the applicable minimum wage and their schedule status should be checked.

Is the minimum wage for part-time the same as full-time?
Treatment must be verified according to the case, schedule and official decision. A separate analysis is required for part-time.

Should the contract be changed?
If the agreed salary changes, employment documentation should usually be updated, as appropriate.

Monthly check before payroll filingMONTHLY CHECK

Why Is It Needed?

Changes in employees, wages, contracts, bonuses, holidays and work stoppages should be checked before the filing, not after the filing of the payroll.

What Is Checked?

A ka punëtorë të rinj.
A janë lajmëruar punëtorët e rinj në ATK.
A ka punëtorë të larguar.
Is there a salary change?
A ka bonus, shtesë ose kompensim.
A ka pushime ose mungesa.
A përputhet kontrata me pagën.
A përputhet lista e pagave me pagesat bankare.
Has the applicable minimum wage been respected?
Are the contributions and payroll tax correct?

How Is It Done?

Monthly changes are collected.
New and outgoing employees are checked.
Salaries and contracts are checked.
Gross/net, contributions and tax are calculated.
The payroll is prepared.
Deklarohet në EDI.
The client is notified of obligations and payments.

FAQ

When should the monthly changes be sent?
As early as possible in the month and always before preparing the wage filing.

Should the minimum wage be checked every month?
Yes, especially when there is a change in the minimum threshold or when new employees are hired.

FAQ

Frequently Asked Questions about Payroll

Is a Payroll List Needed Every Month?

Yes, when the business has active employees, the payroll must be prepared and declared according to the relevant obligations.

Can We Calculate Salary From Net to Gross?

Yes, the calculation can be made from net to gross and from gross to net, checking tax and contributions.

Does Payroll Also Include Contracts?

Yes, the service may include checking and organizing employment contracts and employee documents.

Are Foreign Employees Handled?

Yes, but their residence, work permit and status documents must be verified as appropriate.

Do You Inform Me About the Total Payroll Cost?

Yes, the report can include net salary, contributions, tax and total employer cost.

Must a New Employee Be Reported to ATK Before Starting Work?

Yes. The employer must inform ATK about the conclusion of the employment contract one day before the employee starts work, through the corresponding form in EDI.

How Does the Minimum Wage Affect the Payroll List?

The minimum wage affects gross wages, contributions, tax, employer costs and employment contracts. Before each filing, it should be checked whether the wages are in accordance with the applicable minimum threshold.

Should Employment Contracts Be Updated When the Minimum Wage Changes?

If the worker's salary changes due to the minimum wage or new agreement, employment documentation should be checked and updated as appropriate.

Professional guidance

Need accurate payroll?

Send us the list of employees, salaries, contracts and monthly changes. Our team guides you on the correct calculation, documents and filing.

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Official Resources

Official Resources për wages, contributions and filings

These sources are used for guidance and verification of official requests. For each specific case, deadlines, documents and procedures are checked according to the real status of the business and official sources.

ATK

Tax on wages and pension contributions

Official resource for dealing with payroll tax and pension contributions.

Open source

EDI

EDI - Electronic Declaration

The portal for the electronic filing of salaries, taxes and contributions through the relevant forms.

Open EDI

KALKULATOR

Salary calculator

Calculates gross/net salary, payroll tax, pension contributions and employer guidance cost through the Easy Accounting calculator.

The calculator is indicative; the final calculation is verified according to the documents and the status of the worker.

Open Calculator

LIGJ

Law on Personal Income Tax

Legal basis for personal income tax, including salary income.

View law

PUNË

Labor Law

The legal basis for the employment relationship, contracts, rights and obligations from employment.

View law

ATK / EDI

Employee notification to ATK

Information on notifying the worker and the employer's obligation to notify ATK before starting the worker's work.

View notice

LIGJ

Ligji Nr. 08/L-257

The legal basis for the administration of tax procedures, including the obligation to inform ATK about employment contracts.

View law

MINIMUM WAGE

Minimum wage 2026

Resources for verifying decisions and notices related to the minimum wage and its application to the payroll.

Before using in contracts or filings, the minimum wage must be verified in the official decision and institutional sources.

Verify source

Note: Links send to official sources. The information on this page is indicative and does not replace the official interpretation or decision of the competent institutions.

Note: The information on this page is indicative and based on official sources or professional practices. Requirements, documents, deadlines and procedures may vary according to the specific case, the status of the business and the responsible institution. Easy Accounting is not a public institution and does not replace the official decision or interpretation of the competent authorities.