General managers

Last reviewed 21 Aug 2023

Civil law

Contract of employment, service contract, contract for services, agreement, statute etc.

Social insurance

Employees: income tax on wages and salaries including all payroll-related costs

Income tax

Employees: income tax on wages and salaries including all payroll-related costs

VAT

Employee: no VAT

Work permit

As a general rule foreign citizens working in Albania for a period longer than one month are required to obtain a work permit, unless exempt with law or international agreement. The appli- cation forms can be obtained at the Migrations Department in the Ministry of Labor and Social Affairs, in embassies and consulates abroad and in regional labor offices of the respective districts. The expatriate may perform only the work for which the work permit has been issued. Expatriates that reside 183 or more days in one 12 month period on the territory of Republic of Albania with or without interruptions will be considered as residents for tax purposes.

No work permit is needed for EU and Schengen citizens.

Residence permit / Settlement permit

Residence permit is needed if a general manager is staying more than 90 days for a period of 180 days from the date of entrance into the Albanian territory. The residence permit for an employed person is issued in accordance with the work permit.

After the issuance of the “residence permit for employed persons” the holder is obliged to notify the competent authorities about any change of conditions for which the permit is issued and request for its approval if the change is related to:

• name and address of employer, place of residence, and place of work
• valid employment contract

This does not apply to EU and Schengen citizens.

Liability

In case of gross negligence or fault

Minimum remuneration

N/A