INSTRUCTION
No. 32, date 22.11.2022
FOR A CHANGE AND ADDITION TO INSTRUCTION NO. 23, DATE 09.12.2014, “FOR THE COLLECTION OF MANDATORY SOCIAL AND HEALTH INSURANCE CONTRIBUTIONS”
In these places of article 102, point 4, of the Constitution of the Republic of Albania and in the rules of law no. 9136, date 11.9.2003, “On the collection of mandatory Social and Health Insurance contributions in the Republic of Albania”, others; of law no. 7703, date 11.5.1993, “On social insurance in the Republic”, others; of law no. 10 383, date 24.2.2011,
“For mandatory care insurance in the Republic of Albania”, other; of law no. 9920, date 19.5.2008, “On tax procedures in the Republic of Albania”, in the Ministry of Finance and Economy.
INSTRUCTS:
In instruction no. 23, date 9.12.2014, For the collection of mandatory social and health insurance contributions, point 10, paragraph 10.8, “Other”, additions and changes, as follows:
- Category 31 is reformulated with the content as follows:
“- Category 31. Employed, who for the whole month has been on maternity leave reports and received from the company’s insurance scheme, but has not resolved the work differences with the relevant entity.”.
- After category 31, categories 32 and 33 are added, with the content as follows:
“- Category 32. Employed, who for the whole month has been reported after 14 days and receives more from the life insurance scheme, but has not resolved the differences of work with their subject.
– Category 33. Employed with special abilities, includes the deaf and work disabled persons of some partially able to work by the relevant commissions, for whom they are related to their work to be contributed by the employer, according to the provisions of law no. 15/2019, “For the promotion of work.”.
This instruction is effective after publication in the Official Notebook.
MINISTER OF FINANCE AND ECONOMY
Delina Ibrahimaj