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Taxes begin checks for underdeclaration of salaries in the construction sector

2026-01-17 14:26:41Biznes SHKRUAR NGA REDAKSIA VOX

The General Directorate of Taxes announces that starting January 16, they have begun field inspections for under-declaration of salaries.

The checks will only include those entities that have not respected the floor salaries set by taxes as of December 1, 2025. Due to the declaration of lower salaries than they actually are, taxes last month published the salary list for the construction sector, depending on each profession.

With the exception of sanitation workers who will have a minimum wage of 60,000 lek, all other employees must not declare a salary below 80,000 lek. With this list of taxes, the minimum wage in construction automatically increases the average salary in the sector from 68,000 lek to 85,000 lek. Any business that does not comply with this tax decision will be considered at risk of under-declaration and will be subject to audits.

 "We would like to inform you that any taxpayer who declares salaries below the indicative salary level, or who changes the profession of employees with the aim of avoiding the real declaration of salaries, thereby jeopardizing the payment of social contributions and pensions, will be considered at risk and as such will be subject to control by specialized structures of the Tax Administration," the latest announcement from the tax administration states.

Through a letter sent to businesses in this sector, the tax authorities inform them that failure to declare real salaries undermines the guarantee of social security and pensions, and therefore they may face in-depth investigations, and the focus of the controls will also be transactions with suspicious sources of income in cooperation with other law enforcement agencies.

This sector employs a total of 63 thousand people, a number that has increased by 20 thousand within a decade, but is classified as one of the areas of the economy with the lowest salaries in the country. Although for years there have been reports of salary increases by the builders themselves as they are also facing a shortage of workers, INSTAT figures show that the average salary in construction is 68 thousand 277 lekë, because they are under-declared. But tax investigations in this sector will also extend to the sale of apartments, including prepayments if accompanied by regular transaction invoices, to the accompaniment of goods with an invoice or the correct declaration of rental contracts for premises.


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