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Moldova

Payroll and Benefits Guide

Last updated:
Dec 8, 2022

Table of contents

Overview Contributions Minimum Wage Payroll Working Hours Leave Termination Common Benefits VISA VAT

Overview

Capital
Chișinău
Currency
Moldovan Leu (MDL)
Date Format
dd/mm/yyyy
Fiscal Year
1 January- 31 December
Payroll Frequency
Monthly
Employer Taxes
22.50% - 36.50%

Contributions

Employer

Employer Payroll Contributions

24.00% Public social security system (Casa Națională de Asigurări Sociale– CNAS) : Employers in the private sector, higher education, and medical institutions
32.00% Public social security system (Casa Națională de Asigurări Sociale– CNAS) : Employers for employees working in special conditions
18.00% Public social security system (Casa Națională de Asigurări Sociale– CNAS) : Employers in agriculture, 24%, with 18% paid by the employer and 6% by the state budget
4.50% Health Insurance
22.50% - 36.50% Total Employment Cost

Employee

Employee Payroll Contributions

4.50% Health Insurance
4.50% Total Employee Cost

Employee Income Tax

12.00% Flat Rate
Tax deduction allowances, include:  
Personal allowance 27,000 MDL
Major personal allowance 31,500 MDL
Spouse’s major allowance 19,800 MDL
Allowances for dependent 9,000 MDL

Minimum Wage

General

Moldova’s minimum wage is 1,900 MDL per month for private sector employees and 1,000 MDL per month for public sector employees.

 

Payroll

Payroll Cycle

The typical payroll cycle in Moldova is on a monthly basis, with employees paid on the 25th of each month. Penalties can be imposed on employers for late payments.

13th Salary

There is no statutory requirement to provide a 13th salary.  However, bonuses are common in Moldova as detailed in the employment contract.

 

Working Hours

General

The standard workweek in Moldova consists of 40 hours per week, and eight hours per day. Reductions in contracted working hours are depicted in the employment contract/collective bargaining agreement for employees working in hazardous workplaces.

Overtime

All work exceeding the standard working hours a week is to be paid as overtime and is limited to 120 hours per year, although this amount may be increased to 240 hours by a collective bargaining agreement in certain industries/job roles etc.

Employees under 18 years old, pregnant women, and employees whose doctors have indicated they are not fit to do so may not work overtime.

Employees who work 120 or more hours at night in a six-month period must be examined by a doctor at the employer’s expense and for certain employee’s night work is prohibited.

Working Week

Monday-Friday

 

Leave

Paid Time Off

Employees are generally entitled to 28 days of paid annual leave, as well as public holidays. The vacation may be taken in parts, but at least one part must be of at least 14 calendar days.

Pro-rata paid holiday for the first year of work is given to the employee after six months of continuous work.

Employees are generally entitled to a holiday allowance of an amount at least corresponding to the wages they would be paid for the duration of the leave. Payment is due to be paid to the employee at least three days before the leave.

Public Holidays

There are 13 National Holidays in 2022.

Sick Days

An employee is entitled to five days of 100% paid sickness absence per year, paid by the employer and supported by a medical certificate. From day six onwards, the State social insurance pays the sick leave payments.

Maternity Leave

Female employees are generally entitled to maternity leaves of 70 calendar days before birth and 56 calendar days after. Employees are also generally eligible for a partially paid holiday until the child reaches the age of three. The duration of the holiday is dependent on the employee’s seniority, job role, and insurance scheme. Both maternity leave and the partially paid holiday are paid for from the social insurance fund.

Maternity confirmation certificates must be provided before any maternity leave can commence.

Female employees with two or more children under the age of 14 are entitled to four additional days of paid annual leave and women can also be given additional unpaid holidays for child nursing, aged three to six years while also preserving their workplace position.

Paternity Leave

In Moldova, a father is entitled to share the female employee’s maternity benefit and leave, as stipulated in the employment contract/collective bargaining agreement. The Father is entitled to 14 days of paternity leave when his child is born. He may request the leave within 56 days of the birth and must provide a copy of the birth certificate.

Parental Leave

Other parental leave may be stipulated within the employment contract and collect bargaining agreement.

Other Leave

Employees are entitled to 3 days of bereavement leave for a direct relative, once they have completed six months of service.

 

Termination

Termination Process

Employers can terminate a fix term contract by giving the following reasons – business, personal, or employee misconduct. It requires notice and a written explanation for the termination.  Termination of employees is permissible with just cause and may be subject to the agreement of the trade union.

Notice Period

The notice period in Moldova is generally 30 days, the notice begins on the day immediately following the day on which the application is registered.

Severance Pay

An employee is entitled to severance pay (linked to the length of service) as long as they have worked continuously for at least one year with the employer.  The amount of severance pay is depicted within the employment contract/collective bargaining agreement and is generally a one-week regular salary rate for every year worked, with a minimum of one month’s salary should the reason for termination be due to economic reasons.

Probation Period

In Moldova, probationary periods are generally between three and six months but are not allowed to be extended/renewed and must not exceed six months.

 

VISA

VISA

To stay in Moldova for longer than 90 days, after entering the country on a long-stay visa, a residence permit from the Bureau for Migration and Asylum of the Ministry of Internal Affairs needs to be applied for. Additionally, foreign nationals who have lived in Moldova on a residence permit for a certain amount of time may be eligible for Moldova citizenship.

As a foreign-born national, Moldova citizenship can be through naturalization if one of the following conditions is met:

  • You have lived in Moldova with a residence permit for at least ten years
  • You have been married to a Moldovan citizen for at least three years
  • You have lived in Moldova with your Moldovan child or parent for at least three years
  • You have lived in Moldova with a residence permit for at least five years before the age of 18
  • You are a stateless citizen or recognized refugee who’s been living in Moldova (legally) for at least eight years

In addition, foreigners can obtain Moldova citizenship: by investment. In November of 2018, the Moldova government launched the Moldova Citizenship-by-Investment (MCBI) program Which allows wealthy individuals to obtain Moldovan citizenship by investing a substantial amount of money in Moldova’s Public Investment Fund.

 

VAT

General

The Standard rate of VAT in Moldova is 20%.

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