In an effort to combat wage underreporting and strengthen the national pension system, Albania’s General Directorate of Taxes has announced tighter controls on businesses in the tourism sector that declare salaries below the indicative wage levels set for specific professions.
Through an official statement, the Tax Authority notified all taxpayers operating in tourism that, as part of its sectoral tourism plan and in support of increased social insurance contributions aimed at boosting pensions, it will begin an in-depth analysis of declared employee salaries.
The initiative comes in response to widespread underreporting of wages, which has stagnated the growth of the pension scheme. According to current data, the contributor-to-beneficiary ratio stands at just 1.17 to 1—meaning that for every pensioner, there are only 1.17 active contributors, putting long-term pressure on the system.
To identify high-risk taxpayers, the Tax Administration will compare declared salaries with the indicative wage benchmarks for tourism-related professions. These benchmarks have been made public and include suggested minimum wages for positions such as:
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Parking security guard: 55,000 ALL
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Cleaner or general worker: 60,000 ALL
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Waiter: 70,000–80,000 ALL
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Manager: 90,000–110,000 ALL
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Chef or head chef: 140,000 ALL
Any business declaring wages below these levels for relevant positions will be flagged as high-risk and will be subject to in-depth tax audits.
For instance, if a business in the tourism sector declares a waiter's salary as less than 70,000 ALL per month, it could face penalties or further investigation by tax authorities.
This move signals a broader effort by the Albanian government to formalize employment, improve workers’ long-term social security, and clamp down on tax evasion within one of the country’s most important and growing industries.
Here is the English translation of the content from the image:
| **No. | Profession Title | Indicative Salary in Leks per Sector and Tourism*** |
| 1 | Hotel Architect/Head of Department | 67,000 |
| 2 | Bartender | 80,000 |
| 3 | Room Service | 60,000 |
| 4 | Cook | 70,000 |
| 5 | Tourism Economist | 96,000 |
| 6 | Waiter | 70,000 |
| 7 | Restaurant Waiter | 70,000 |
| 8 | Banquet Waiter | 80,000 |
| 9 | Hotel Waiter | 70,000 |
| 10 | Gardener | 70,000 |
| 11 | Head Chef/Cook | 140,000 |
| 12 | Dishwasher | 60,000 |
| 13 | Laundry Worker | 60,000 |
| 14 | Storekeeper | 75,000 |
| 15 | Manager | 90,000 |
| 16 | Travel Agency Manager | 110,000 |
| 17 | Bar-Cafe Manager | 90,000 |
| 18 | Hotel Manager | 110,000 |
| 19 | Restaurant Manager | 100,000 |
| 20 | Hotel Cleaning Supervisor | 100,000 |
| 21 | Restaurant Cleaning Supervisor | 70,000 |
| 22 | Kitchen Assistant | 90,000 |
| 23 | Travel Agency Employee | 90,000 |
| 24 | Tour Operator | 70,000 |
| 25 | Pastry Chef | 70,000 |
| 26 | Hotel Housekeeper | 70,000 |
| 27 | Fish Cleaner | 70,000 |
| 28 | Beach Patrol | 84,000 |
| 29 | Bellhop | 100,000 |
| 30 | Wardrobe Worker | 60,000 |
| 31 | Hotel Worker | 60,000 |
| 32 | Hotel Cleaning Worker | 60,000 |
| 33 | Restaurant Cleaning Worker | 60,000 |
| 34 | Laundry Worker | 60,000 |
| 35 | Garden Worker | 60,000 |
| 36 | Fast-food Worker | 70,000 |
| 37 | Food Service Worker | 70,000 |
| 38 | Pool Cleaning Worker | 80,000 |
| 39 | Beach Cleaning Worker | 60,000 |
| 40 | Receptionist | 63,000 |
| 41 | Parking Guard | 55,000 |
| 42 | Beach Guard | 55,000 |
| 43 | Sanitation Worker | 60,000 |
| 44 | Master Pastry Chef | 130,000 |
*The salary figures are indicative and classify the taxpayer as subject to risk when declared.