The General Directorate of Taxation (“GDT”) has introduced indicative salary levels for various professions in the construction sector. According to the GDT, salaries reported in the payrolls of construction companies will be analysed and compared against these newly published benchmarks. This assessment aims to identify taxpayers who may be underreporting employee wages and, as a result, failing to pay the correct social security contributions.
The indicative salary levels range from a minimum of 60,000 ALL (approximately EUR 600) for lower-level positions, up to 140,000 ALL (approximately EUR 1,400) for administrators, directors, and managers, and reaching 160,000 ALL (approximately EUR 1,600) for crane operators, who represent the highest reference level. Engineers are also classified within the upper salary bracket, with expected monthly compensation ranging from 115,000 ALL (approximately EUR 1,150) to 150,000 ALL (approximately EUR 1,500), depending on their specific role and category.
The authorities have issued a clear warning to any taxpayer:
- whose declared salaries for the listed or similar professions fall below the indicative levels, or
- who changes the job title of an employee to classify them under a lower salary bracket,
will be considered high risk and subject to inspection by the Tax Administration, effectively establishing a de facto minimum wage for these categories.
The Tax Administration reiterates its call for construction-sector taxpayers to ensure the accurate declaration of employee wages, in order to avoid administrative measures and potential inspections.
The information in this document does not constitute legal advice on any particular matter and is provided for general informational purposes only.
