As initially announced in Notice 4, Decision no.305, dated 16.04.2020 of the Albanian Government provides guidance for the procedures to obtain the financial aid of 40,000 ALL (322 Euro). This aid is designed for the employees that has lost their job due to Covid-19 or their companies have interrupted their activities. The financial aid covers the period April-June and is payable only once as a single amount.
This decision enters into force starting from 18.04.2020 and extends its effects during the pandemic situation from COVID-19, but for no longer than 3 months.
The following categories of the employees will benefit from the financial aid:
- Employees in entities with annual turnover over ALL 14 million (122,500 Euro), that have closed the activity as a result of Covid – 19 restriction orders of the Albanian Government;
- Former employees in entities who have been permitted to carry forward their activity, who have been laid off during the period of restriction orders until 10.04.2020;
- Employees in accommodation facilities and businesses
- Employees in entities with annual turnover up to ALL 14 million (122,500 Euro), that have been permitted to carry forward their economic activity and have been working in the date of entrance into force of the restriction orders, except for:
- Individuals that benefit the financial assistance as former employees from previous financial aids
- Employees of the following entities that are permitted to carry forward their activity:
- Trade of food products, fruits and vegetables as well as pharmacy; as well as
- Advocate, notary, specialist physician, pharmacist, nurse, veterinarian, archtect, engineer, physician-laboratory technician, designer, economist, agronomist, registered accounting expert, certified accountant and property appraiser
Are exempt from benefiting the financial assistance based on this Decision:
- Employed individuals, who during 2019 have generated gross income from salary over ALL 2 million (16,066 Euro);
- Individuals that are employed in more than one entity, if at least one of the activities where the individual is employed is listed in point 4).ii.above;
- Employees in businesses with annual turnover up to ALL 14 million, that have closed their activity due to the restriction orders of the Albanian Government, and have obtained financial assistance to the amount of ALL 26,000 from the previous financial aids.
- Employees of state institutions as well as employees in entities with state capital;
- Employees of non-for-profit organizations.
Procedure and documentation for benefiting the financial assistance:
Entities that meet the criteria above must submit to the General Tax Directorate through the e-filing portal the form “Request for benefit of financial assistance 2”, with the data of the beneficiaries:
- Data of taxpayer entity;
- Identifying data of the beneficiaries;
- Bank and bank account number of the beneficiaries.
Within 10 working days, these data are verified by the relevant Regional Tax Directorates through the risk analysis and based on the data available for each taxpayer in the e-tax system.