Document/ Taxes set salary floor in construction: No salary below 80 thousand lekë

The General Directorate of Taxes has set a salary floor in relation to the construction sector, where there will be no payments below 80 thousand new lek. The Tax Administration calls on entities to ensure correct declaration of salaries, to avoid in-depth controls and administrative measures provided for by law.
The appeal is addressed to all businessmen and builders in the sector, to make a complete and accurate declaration of salaries, taking into account informality and the declaration of monthly payments.
NOTICE:
Within the framework of the construction sector plan and to combat informality in employee salaries, the focus of the Tax Administration from December 2025 onwards will be construction, mainly in:
- Entities that declare salaries lower than the indicative salaries published by Taxes;
- Subjects when the change of profession is used to artificially lower the salary level.
In the indicative salary list for the construction sector, the lowest salary is that of a plumber, 600 thousand old lek, followed by painters and tilers, with 850 thousand and 900 thousand lek, while the highest salaries are for architects and managers.
To assess the risk of taxpayers avoiding the real payment of employee salaries, the analysis will have as a comparative element the indicative salaries of professions in the construction sector according to the table below.
In the context of the implementation of the sectoral construction plan and the increase in social security payments in order to increase pensions, the Tax Administration informs all taxpayers in this sector that the salaries of employees declared in the payrolls of this sector will be analyzed.
To assess the risk of taxpayers avoiding the real payment of employee salaries, the analysis will have as a comparative element the indicative salaries of professions in the construction sector according to the table attached to this announcement. Attention.
Any taxpayer whose declared employee salary, for the above-mentioned professions or similar ones, is below the indicative salary level, and who changes the profession in order to be categorized in the lower salary, will be considered at risk and will be subject to control by specialized structures of the Tax Administration.

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