Employer of record in Albania: costs and rules

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An Albanian employer pays 16.7% on top of gross salary, 15.0% for social insurance (mostly pension) and 1.7% for health insurance, according to the Social Insurance Institute (ISSH), and the 15% stops at a monthly maximum base; providers bill their own fee on top, listed at $199 (Payoneer Workforce Management, formerly Skuad) through $699 (Oyster) per month in October 2026. The ceiling is the detail most quotes get wrong: the tax authority's own employer page still shows an old ALL 132,312 maximum, while the ceiling moves with the minimum wage, so a well-paid hire's real rate is below 16.7% and depends on the 2026 figure.

An employer of record in Albania is a company registered in Albania that employs your hire, declares and pays social and health contributions through the tax administration, and runs payroll in lek, while your team directs the work.

Currency
ALL
On this page

How Albanian contributions are built

Albania collects two compulsory contributions, each split between employer and employee. The rates come from the ISSH and Council of Ministers Decision (VKM) 77 of 2015 as amended through VKM 702 of November 13, 2024.

  • Social insurance, 24.5% in total: 15.0% from the employer and 9.5% from the employee. It funds pension (21.6% of the total), unemployment (0.9%), maternity (1.4%), sickness (0.3%) and work accidents (0.3%).
  • Health insurance, 3.4% in total: 1.7% each from employer and employee.
  • Short-hours contracts: for 87 hours a month or less, social insurance is 23.3%, of which 13.9% is the employer's and 9.4% the employee's.

The contribution base can never be lower than the national minimum wage, which ISSH gives as ALL 50,000 a month. The social insurance base also has a maximum, set by Council of Ministers decision and moved in line with the minimum wage. We have not confirmed a ceiling for the health contribution.

Three things are still missing from our Albanian data: the 2026 maximum base, the date the ALL 50,000 minimum took effect, and every Labor Code term on leave, holidays, trial periods, dismissal and hours. Have the EOR name its figures, then compare them with ISSH and tatime.gov.al.

Employment costs and rules in Albania

Employing someone in Albania: the rules and costs
ItemAlbania
Employer social contributions16.7% (social insurance 15.0%, health 1.7%) up to the monthly maximum base
What the employer paysSocial insurance employer share 15.0% of the 24.5% total (pension 21.6%, unemployment 0.9%, maternity 1.4%, sickness 0.3%, work accident 0.3% in total for both sides); health insurance employer share 1.7% of the 3.4% total; for contracts of 87 hours a month or less social insurance is 23.3% (13.9% employer, 9.4% employee)
Caps and ceilingsMinimum monthly base equals the national minimum wage (ISSH page: currently ALL 50,000). Social insurance has a maximum monthly base set by Council of Ministers decision that moves with the minimum wage; the 2026 amount was not read today (tatime.gov.al news 'Nga 1 janari 2026 rritet paga minimale dhe maksimale' failed to load; the tatime employer page still shows the old ALL 132,312). Health insurance base: not lower than the minimum wage; no ceiling confirmed
Employee contributions11.2% (social insurance 9.5%, health 1.7%) plus income tax
Minimum wageALL 50,000 a month (stated by ISSH as the current minimum monthly wage for contributions, which equals the national minimum wage; effective date and VKM not confirmed today)

Checked October 17, 2026. Source type: official. Sources are listed at the end of this page.

What an EOR charges to employ someone in Albania

What EOR providers charge (published list prices)
ProviderEOR fee per employee per monthDepositEntity model (provider claim)
Payoneer Workforce Managementfrom $199None listedClaims owned entities across APAC, MEA, Europe and the Americas
Pebl$399Not listedAbout 90% of employees on Pebl-owned entities
Playrollfrom $399One month's salary per employee, refundableNo clear owned-entity claim
Rivermate$319 to $639Not statedClaims 38 owned entities
Multiplier$459 (annual) or $499 (monthly)Sized from costs, fees and notice period (method published, no fixed amount)Claims owned entities in 160+ countries
Rippling EORQuote only (third-party reference: $499)Not listedClaims Rippling entities; no partner mention
Deel$599Not stated by DeelClaims owned entities in 130+ countries
Remotefrom $599Waived for startups; otherwise not statedClaims 100% owned entities in 90+ countries
Atlasfrom $599Not publishedClaims owned entities in 160+ countries
Papaya Globalfrom $650Refundable deposit, amount not statedUses in-country partners
Oyster$699At least one month of total service cost, refundable (per its terms)Owned entities and partners
Globalization Partners (G-P)Quote onlyNot statedInformation page claims 100+ wholly owned entities

Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.

What we can price for an Albanian hire

We have no official lek exchange rate on file and no confirmed 2026 ceiling, so we cannot yet price a USD 40,000 salary. Here is what is certain: below the ceiling the employer pays 16.7%, and at the ALL 50,000 minimum wage that is ALL 8,350 a month (ALL 7,500 social plus ALL 850 health).

For pay above the ceiling, the employer's share works like this: 15% x the ceiling, plus 1.7% x full monthly pay, divided by monthly pay. The higher the salary, the further the effective rate falls below 16.7%. Use the 2026 ceiling your EOR quotes and check it against the ISSH.

Provider fees are billed in dollars. A $599 plan (Deel, Remote) is $7,188 a year, a $399 plan (Pebl, Playroll) $4,788, Oyster's $699 plan $8,388. Under its terms, Oyster also holds a deposit of no less than a month's total service cost; Playroll holds a month's salary. The employee loses 11.2% of gross (ALL 5,600 at the minimum wage) plus income tax. More countries with full data are in the international cost calculator and the EOR cost index.

Picking an EOR for Albania

On our 100-point scale Multiplier sits first with 79; Oyster (64), Remote (62), Playroll (60), Pebl (57) and Deel (54) trail (how the scores work). An Albanian price list is not public at any of them. Ask which ceiling the quote uses, whether the provider has its own Albanian entity or a partner, and how it converts your dollars to lek. Compare the EOR ranking and our Remote, Deel and Oyster reviews.

Contractors in Albania

An Albanian contractor sending invoices costs neither the 16.7% nor a provider fee. The exposure comes if that person is in practice a full-time member of your team, which can be recast as employment with contributions owed retroactively. Compare contractor management software or a contractor of record.

An Albanian company instead of an EOR

On a $599 plan, every Albanian hire costs $7,188 a year in fees. Your own entity brings tax registration, contribution declarations and local payroll. See EOR versus your own entity and the EOR fee comparison.

Frequently asked questions

How much does an Albanian employer contribute?
16.7% of gross pay: 15.0% social insurance and 1.7% health insurance, according to the Social Insurance Institute (ISSH). The employee pays 9.5% social and 1.7% health, 11.2% in total, plus income tax.
Is there a cap on Albanian social insurance?
Yes. Social insurance has a maximum monthly base set by Council of Ministers decision that moves with the minimum wage. We have not yet confirmed the 2026 amount; the tax administration's employer page still shows an older ALL 132,312.
What is the minimum wage in Albania?
The ISSH states the current minimum monthly wage for contributions, equal to the national minimum wage, as ALL 50,000. Contributions are never calculated on less than that.
Do part-time employees in Albania pay different contributions?
Yes. For contracts of 87 hours a month or less, social insurance is 23.3% instead of 24.5%: 13.9% from the employer and 9.4% from the employee, under VKM 77 of 2015 as amended.
What do EOR providers charge for Albania?
Between $199 (Payoneer Workforce Management, formerly Skuad) and $699 (Oyster) a month at October 2026 list prices, in addition to salary and the 16.7% employer share.
Sources (11)
  1. Pebl: Pebl EOR pricing (checked Oct 16, 2026)
  2. Playroll: Playroll pricing (checked Oct 16, 2026)
  3. Multiplier: Multiplier pricing (checked Oct 16, 2026)
  4. Deel: Deel pricing (checked Oct 16, 2026)
  5. Remote: Remote pricing (checked Oct 16, 2026)
  6. Oyster: Oyster pricing (checked Oct 16, 2026)
  7. Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
  8. Oyster: Oyster terms of service (EOR deposit) (checked Oct 16, 2026)
  9. issh.gov.al/sigurimi-i-detyruar (checked October 17, 2026)
  10. issh.gov.al/wp-content/uploads/2026/08/VENDIM-NR.-77-DATE-28.1.2015... (checked October 17, 2026)
  11. tatime.gov.al/c/5/78/89/punedhenesi-sigurimet-shoqerore-dhe-shendet... (checked October 17, 2026)

This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.

Checked Oct 17See Multiplier pricing on Multiplier’s site