Draft
The project will be discussed at the meeting says "Century" provides the method for calculating the contributions for the employee. According to the plan and the accompanying report learned that compulsory contributions to the social security contributions of employees and employers shall be calculated based on the employee themselves determine the level of gross remuneration of employees and the permanent allowance arising from labour relations within a gross minimum wage determined by Council of Ministers , and the maximum is five times the minimum wage approved for the purposes of calculating social security contributions. Compulsory contributions for health insurance employer contributions of employees and employers shall be calculated according to the same level determine the employee's gross salary and allowances of permanent character arising from employment relations, which may not be less than the minimum wage established by the Council of Ministers for the purpose of calculating social security contributions and health.
Calculation of contributions
Change the calculation of contributions for the self-employed and unpaid family workers. Compulsory contributions to social insurance for self-employed persons, including cars and unpaid family workers ' employer, calculated according to the expected level as a percentage of the minimum wage approved for the purposes of the calculation of contributions to social security and health care, as defined by the Council of Ministers. Compulsory contributions for health insurance for the self-employed, including cars and unpaid family workers ' employer, calculated on the basis of the expected percentage level more than double the minimum wage approved for the purposes of the calculation of social security contributions and health. If economic activity is stopped for a period, the value of the contribution payable shall be reduced proportionately in accordance with the formula indicated in the instructions of the Minister of finance, issued under this Act.
Declaration
The new law establishes the obligation of the State. According to the plans of legal or natural persons obliged to pay contributions for a period, declare, in electronic format, the data of tax authorities total liabilities and contributions for each individual. Natural persons and legal persons are required to pay contributions in electronic form for state tax data contribution obligations under its Declaration, which, inter alia, declared for each person's name and surname, identification number, the amount of salary contributions for compulsory insurance the social health insurance and tax on income from employment. The form, content and disclosure rules, the tax authorities, the contributions and the variation in the number of employees, determined by instruction of the Minister of finance.
Payments
Health insurance will be calculated on the basis of gross salary, salary to be determined by the Council of Ministers. Debtor of the contributions is any person who is obliged to pay compulsory contributions, according to the law No. 7703, dated 5/11/1993, "On social insurance in the Republic of Albania", amended, and no. 10,383 24.02.2011, dated "on compulsory health care insurance in the Republic of Albania". While it is a self-employed a taxpayer registered in National Center for registration and tax authorities as a natural person. Self-employed persons can exercise economic activity with these States: "the only self-employed persons", "self-employed with employees", "self-employed with employees and unpaid family members", "self-employed without employees with unpaid family workers". In terms of this section, the term "self-employed person" does not include self-employed in agriculture. Contribution rates are the rates of social security and health care, established by law No. 7703, dated 5/11/1993, "On social insurance in the Republic of Albania", amended, and no. 10,383 24.02.2011, dated "on compulsory health care insurance in the Republic of Albania", as amended.
0 Komentar