
The Ministry of Finance and Economy has approved some changes in the instruction "On the collection of mandatory social and health insurance contributions" published in the Official Gazette.
The instruction provides that for employees who are on maternity leave or medical report, who have not yet been separated from work, receive benefits from the social insurance scheme if they have not worked for 1 month and not after the 14th day as I foresee in the previous instruction.
"Category 31. Employed, who for the whole month has been on maternity leave report or medical report after the 14th day and receives benefits from the social insurance scheme, but has not severed (settled) the work relationship with the relevant subject". the previous instruction provided.
In the changes published in the Official Gazette, it is foreseen that for category 31, which are pregnant women, "Employed, who for the whole month has been on maternity leave and receives benefits from the social security scheme, but has not severed (resolved) the relations of work with the relevant entity."
Only employees benefit from sickness disability pay. Specifically, the first 14 days are paid by the entity where the beneficiary works. After the 14th day of the reports, which are issued by the Medical Commission (MK), the reports are paid by social insurance. But always the calculations are done by the subject. The medical report is paid for up to 6 months in total, including the payment of 14 days.
"In support of the Labor Code and law no. 7703, dated 11.5.1993 "On social insurance in the Republic of Albania", amended, for cases of illness and care of a sick dependent child, certified by a medical report, up to the first 14 days of the report are paid by the employer while after the 14th day, the medical reports are paid by the social security funds.
The income of the person as a result of the medical report up to the first 14 days, for the effect of the payments of social insurance contributions, health and income tax from employment are treated, the same as the income from the salary, regardless of the method of calculation daily reward. So, from the calculated amount of the employee's income, the contribution of social insurance, health insurance and the tax on income from employment are stopped according to legal provisions. Also, the employer pays the social and health insurance contributions, which is his obligation and which are calculated against the employee's income", it is quoted in the instruction that is in force.
After category 31, with the amended instruction, categories 32 and 33 are added, with content such as: "Category 32. Employed, who for the whole month has been with a medical report after the 14th day and receives benefits from the social insurance scheme, but has not severed (settled) the working relationship with the relevant subject.
Category 33. Employees with disabilities, including deaf people and work invalids assessed as partially able to work by the relevant commissions, for whom the obligation to pay contributions from the employer arises, according to the provisions of law no. 15/2019, "On encouraging employment."/ Monitor