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Forgiveness of fines for unpaid contributions until 2014 by farmers / ISSH clarifies the benefits

2026-02-18 19:15:00, Ekonomi CNA

Forgiveness of fines for unpaid contributions until 2014 by farmers / ISSH

The Social Security Institute has clarified the benefits that farmers will have with the implementation of the law "On the cancellation of unpaid tax, customs and local government obligations", which also includes the cancellation of fines and late payment interest for unpaid social and health insurance contributions until December 31, 2024, for the self-employed in agriculture.

According to the SSSI, it is estimated that self-employed people in agriculture, not including fines and interest on arrears, are required to pay social security and health insurance contributions worth 38,400 lek per year for plain areas and 29,400 lek per year for mountainous areas.

The law also provides for the cancellation of fines and late payment interest for the periods from January 1, 2015 to December 31, 2024, on the condition that 100% of the contribution is paid by 31.12.2026.

"The Parliament of Albania approved on 12.12.2025, Law 86/2025 "On the cancellation, cancellation and payment of tax liabilities to the central and local tax administration and of duties payable to customs", where in Articles 5 and 6, the cancellation of arrears interest for the category of self-employed in agriculture is also specified.

Point 3 of Article 5. Cancellation of unpaid tax liabilities, of this law, provides:

"Administrative penalties (fines and late fees) for social and health insurance, pertaining to tax periods up to December 31, 2014, that result in being calculated or recorded in the taxpayer's account, including self-employed persons in agriculture, but excluding contributions, are hereby abolished."

Point 5 of Article 6. Partial remission of tax liabilities, subject to payment of the tax/fee/fee/contribution, provides:

"Administrative penalties (fines and late fees) for social and health insurance, pertaining to the tax periods from January 1, 2015 to December 31, 2024, that result calculated or recorded in the taxpayer's account, including the self-employed in agriculture, are hereby abolished, provided that 100% of the contribution is paid by December 31, 2026."

These articles provide that social security contributions for self-employed persons in agriculture, from the entry into force of Law No. 7703/1993, as amended, from 01.10.1993 to 31.12.2024, are paid without interest on arrears, at the rate determined in Council of Ministers No. 653, dated 22.07.2015, for lowland areas – 38,400 lek per year, mountainous areas – 29,400 lek per year", the announcement of the Social Insurance Institute explains. /Monitor