Bands × HORO — al-contributions

Band	Step	Description	%
WORK_ACCIDENT · work accident	base	work-accident insurance — small historical component	0.003
UNEMPLOYMENT · unemployment	share	unemployment insurance — 0.9% employee + 0.5% employer	0.014
HEALTH · health insurance	weave	health insurance — 1.7% employee + 1.7% employer = 3.4%	0.034
PENSION_E · pension (employee)	crest	the peak — pension 9.5% employee	0.095
INCOME_TAX · personal income tax	descent	personal income tax — 13% (progressive, typical rate)	0.13
PENSION_F · pension (employer)	round	pension 15% employer	0.15
TOTAL · total burden	unity	social contributions ~24.5% (9.5+15) + health 3.4% ≈ 27.5%; the ring closes	0.275

Sources (3)

• ATP — Albanian General Tax Directorate(2024-01-01)
• ISSH — Albanian Social Insurance Institute(2024-01-01)
• ISKSH — Albanian Compulsory Health Insurance Fund(2024-01-01)