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Italy-Albania social security agreement

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Consultation on Impatriated Tax Regime (Employees Only)

With the entry into force, on 1 July 2025, of the Agreement between the Italian Republic and the Republic of Albania on social security, signed in Rome on 6 February 2024 and ratified by Law No. 29 of 11 March 2025, a new phase opens in the social security relations between the two countries. The agreement aims to ensure effective coordination between their respective social security systems, serving as a key instrument to guarantee: 

  • equal treatment, as established by Articles 3 and 4 of the Agreement; 
  • social security protection
  • continuity of contributions for workers moving between Italy and Albania. 

At the implementation level, the legal framework is given initial administrative structure through: 

  • INPS Circular No. 106 of 1 July 2025, which provides general instructions on the scope of application of the Agreement, the forms to be used, and the procedures for issuing certificates relating to the applicable legislation, thereby constituting the technical basis for the correct implementation of the Agreement from the moment it enters into force; and 
  • INPS Message No. 2602/2025, which provides a comprehensive overview of the procedures to be followed for the contributory classification of workers involved in Italy–Albania employment movements. 

Essential contents of the Agreement 

The bilateral agreement focuses on the main sectors of social security. 

 With regard to Italy, the material scope includes: 

  • the mandatory general insurance for invalidity, old age and survivors (IVS) for employees, the special schemes for the self-employed (craftsmen, traders, farmers), and the separate scheme; 
  • health insurance (including tuberculosis) and maternity insurance; 
  • unemployment insurance
  • special substitute or exclusive schemes, i.e., members of the Public Administration pension scheme. 

With regard to Albania, the Agreement applies to: 

  • insurance for invalidity, old age and survivors; 
  • health and maternity insurance; 
  • unemployment insurance. 

Scope of application 

The Agreement applies to all persons who, regardless of their nationality, are or have been subject to the legislation of one or both contracting States, as well as to their family members and survivors. The same protection is extended to refugees and stateless persons, together with their family members and survivors. 

Furthermore, Article 4 of the Agreement establishes the principle of equal treatment between Italian and Albanian nationals present in the territory of the other State, as well as the totalization of insurance periods accrued in the two jurisdictions, a fundamental mechanism for granting entitlement to benefits when the contributions paid in either country alone are insufficient. 

Temporary postings and implementation of the Agreement

Operationally, one of the most sensitive issues concerns the management of temporary postings, which are common in cross-border employment. The Agreement provides that an employee posted from Italy to Albania for a period not exceeding 24 months shall continue to be subject to Italian social security legislation, thus avoiding double contributions. The same principle applies, in reverse, to Albanian workers posted temporarily to Italy. 

INPS Message No. 2602/2025: instructions for employers

The Message is addressed to employers and intermediaries, introducing the instructions necessary for the correct management of contributory obligations in the context of postings. It therefore provides a full overview of the procedures to follow for the contributory classification of workers involved in Italy–Albania employment flows. 

INPS clarifies, first of all, that Italian workers posted to Albania must be assigned a specific authorization code indicating the application of Italian social security legislation under the Agreement. 

Conversely, for Albanian workers posted to Italy, the Institute introduces a new “Contribution type” code indicating that the worker remains insured in Albania for IVS (invalidity, old age and survivors), unemployment, sickness, and maternity. 

Transitional period 

Since the Agreement entered into force on 1 July 2025, while Message No. 2602 was published only on 5 September 2025, INPS acknowledges that many companies may have already submitted contribution statements without the new codes. For this reason, the Institute authorizes a regularization procedure that will allow employers to correct declarations for previous months without incurring penalties. This highlights INPS’s intention to support companies through a gradual, non-punitive adjustment process. 

Operational impact and systemic significance of the Agreement 

The implementation of the Italy–Albania agreement represents an important step in the evolution of the international legal framework on social security. For workers, the Agreement ensures continuity and certainty of social security rights, reducing the risks typically associated with careers fragmented across multiple legal systems. For companies, the establishment of clear rules on postings helps create a more stable and predictable environment, reducing administrative burdens and the risk of double contributions. 

The possibility of totalizing contribution periods, the clarity of the rules applicable to postings, and the introduction of dedicated codes within the Uniemens system constitute decisive steps toward a more transparent and coordinated management of international mobility between Italy and Albania. 

Regulatory Framework

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