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Dual-employed people pay 22 million euros in additional taxes on their salaries in 2025, through DIVA

2026-04-01 07:24:48, Ekonomi CNA

Dual-employed people pay 22 million euros in additional taxes on their salaries

Evisi is dual-employed, in two private companies, as an administrator and a consultant. During 2024, in the job where he was an administrator, he received 150 thousand lek per month and in the other, as a consultant, 100 thousand lek per month.

During the year, each of the companies had withheld tax on the salary, excluding the first 30 thousand lekës, and the difference was taxed at 13%.

At the beginning of 2025, when he filed his personal income tax return, it turned out that he had to pay about 107 thousand lek in additional tax, because his two salaries were combined and the tax was recalculated on a single salary, which caused the salary to exceed the limit of 200 thousand lek/month, on which the tax is 23%.

Individuals with two jobs paid a total of an additional tax of about 2.2 billion lek, or 22 million euros in 2025, on the income they earned from employment during 2024, in addition to the tax that was withheld directly from their salary during 2024. Compared to 2000, the additional tax paid by both employees, including the foreigner, has quadrupled.

The data was announced by the General Directorate of Taxes, which has collected 2.197 billion lek from the tax on the annual individual income declaration (DIVA), with an increase of 23% compared to the previous year.

The amount collected came mainly from individuals with two or more jobs, who continue to be the main contributors to DIVA declarations, due to the additional tax they pay from the recalculation of payroll tax at the end of the year.

During the year, dual employees declare their salaries separately to each company they work for. In this specific case, in 2025, when the DIVA declaration was made for the previous year, the two salaries received during 2024 were added together and taxed as one.

This increases the fiscal burden for two reasons. First, because during the year, the individual was individually deducted from each job, the unearned income up to 30 thousand lek. For example, if an individual had two salaries of 100 thousand lek each, he was exempt from tax up to 30 thousand lek for both salaries and then 13% was taxed from 30-100 thousand lek.

When the income declaration is made, at the beginning of the following year, the salaries are collected and he is only exempt for the first 30 thousand lekë.

Secondly, if the salaries collected exceed the limit of 200 thousand lek per month, the supplement is taxed at 23%. For example, if an individual has two salaries of 100 thousand lek and 140 thousand lek per month, the difference of 40 thousand lek will be taxed at 23%.

This means that individuals with two jobs always pay additional income tax at the end of the year. The higher the income, the greater the additional tax.

In 2025, after a legal change in the income tax law, two or more employees must choose the entity where the employee decides to apply the non-taxable salary limit of up to 30 thousand lek. While the other company will withhold tax on all income, without deducting the untaxed income up to 30 thousand lek. (Now when you are dual-employed, only one of the employers has clicked the box to make the tax deduction, the system does not allow the other entity).

Now this tax (13% of 30 thousand lek) will be withheld during the year by one of the employers and when he files his personal income declaration by March 31 of the following year, he will no longer have to pay it.

As a result, when the 2025 income declaration is made (the deadline for which was yesterday), the dual employee will only pay additional tax if his salary exceeds 200 thousand lek per month, or 2.4 million lek per year, and as a result, the addition after 200 thousand lek is taxed at 23%. /Monitor





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