The Council of Ministers through some additions and changes determined by Normative Act No. 3, dated 15.03.2020 "For taking special administrative measures during the duration of the infection period caused by Covid-19", has decided that employers who do not apply for financial assistance for their employees will be fined an amount of 50,000 ALL .

Specifically, the normative act determines that:
"Failure to apply by the subject of the employee or former employee who meets the conditions to benefit from financial assistance, during the period of the natural disaster announced as a result of COVID-19, is punished with a fine in the amount of 50,000 (fifty thousand) lek".

"Subjects, which have treated employees or former employees with full salary, are not fined for not applying for the benefit of financial assistance."

Fined entities can exercise the right to appeal to the tax administration, submitting electronically, through the e-filing portal, the causes and/or reasons for not applying, no later than 30 (thirty) days from the date of communication of the fine , according to the Code of Administrative Procedures.