Developments in the wage sector after the first quarantine show that the share of low-paid employees in the total of paid employees has increased. 

According to INSTAT data, persons with salaries up to ALL 30.000 accounted for 38.7 percent of total employees in the third quarter of 2020, from 37.1% in the second quarter. In contrast, high-wage groups have declined. The data show that the group of employees with a salary from ALL 40.000 to 50.000 constitutes 11.4% of the total number of employees from 11.7 percent of the total in the second quarter. 

Other high-wage groups also saw a decline in employment. Employees with a salary of ALL 50.000 to 60.000 marked a decrease in weight by 0.9 percentage points, those with a salary of 60.000 to 95.000 marked a decrease of 0.5 percentage points and those with salaries over ALL 120.000 occupied 4.5% of the total employees in the third quarter compared to 4.6% in the second quarter. Data on salaries show the model in which the Albanian economy is developing, where almost 40% of employees receive the lowest level of salary of about ALL 30.000 per month, while 26.8% of employees receive only the minimum salary of ALL 26.000 per month.

However, risk analysis in the General Directorate of Taxes has found high informality in the real declaration of salaries. Under-declaration of wages is still widespread in Albania, where some companies and especially the liberal professions report in taxes for the purpose of social insurance payments lower than reality. 

General Directorate of Taxes announced that in implementation of the Operational Plan 2020, has taken a number of important initiatives to achieve the set objectives. One of the initiatives taken is the action for informality at work. After performing the analysis of the data of June of the declared salaries, undeclared salaries were ascertained in several different professions such as: engineer, Economist, Pharmacist, Mechanic, Mason, Welder, Technician, etc., in the amount of ALL 26.000 (at the level of minimum wage). From the above-mentioned analyzed professions, a number of 5,359 taxpayers and 10,785 employees were identified with irregularities in the declaration of salaries. 

The General Directorate of Taxes has addressed personalized letters to both employers and identified employees. In these letters, both categories were asked to fulfill the legal obligation for the real declaration of the salary level by the employer, but also the same cooperation and awareness is required from the employees, who must request the real declaration of the salary from these employers.