Payroll & Employment Guide Moldova

Employment contracts in Moldova are regulated by the national Labour Code and are preferably concluded in written form. At a minimum, the contract must include full identification details of both parties, job title and responsibilities, employment starting date, and the duration of employment.

Notice periods: From 2 weeks to 2 months.

Termination of employment: Due to unsatisfactory performance during probation, business liquidation, staff reduction, health issues, insufficient qualifications, refusal to adapt to changes, or serious misconduct.

Employers in Moldova must provide mandatory employment benefits in line with the country’s labour law. Many of them also offer extra perks to stay competitive in the job market. Understanding both of them is essential to attracting and retaining talent.

• Mandatory benefits: Pension, health insurance, and unemployment benefits.
• Common perks: Meal vouchers, transport reimbursements.

Leave policies: Paid annual leave, sick leave, maternity leave, parental leave.

Moldova has a defined tax system, where employers are responsible for withholding personal income tax and mandatory social security and health insurance contributions from employees’ salaries. Additionally, they must comply with corporate tax obligations, VAT regulations, and rules related to royalties and other income types.

Personal income tax rate: 12%.

VAT: 20%

Tax allowances: Gifts in kind, meal tickets, medical services and health insurance.

Additional tax reliefs: Exempt income, property received as a donation or inheritance by Moldovan citizens, some types of capital gains, and types of employer contributions for childcare services.

Employers in Moldova must pay salaries according to the terms set in individual employment contracts or applicable collective agreements. Wages must not be lower than the national minimum wage, as established by the government.

Salary payment deadline: Defined by contract - typically before the 10th of the following month.

Taxes and contributions payment deadline: 21st of the following month.

Payroll declarations deadline: N/A

Payroll currency: MDL

Moldova’s labour relations are governed by the national Labour Code, which outlines key elements such as employment types, minimum wages, probation periods, working hours, salary payments, and employer responsibilities. Employers must understand and follow these laws to ensure legal compliance.

Total employment cost:

• Employer’s contributions: 7%

Minimum wage: 5,500 MDL gross per month.

Probation period: Up to 6 months.

EOR services in Moldova enable you to legally employ individuals in the country without opening legal entities. The EOR takes over all the legal responsibilities as an official employer, including:

• Legal employment and contracts
• Payroll processing
• Tax withholding
• Benefits administration
• Onboarding/offboarding employees

With PEO services in Moldova, you can access HR and administrative support while you remain the legal employer. PEO services are ideal for employers who already have legal entities in Moldova but need support to manage:

• HR and workforce administration
• Payroll and benefits management
• Compliance and local labour law guidance
• Employment contracts assistance

Native Teams provides a payroll calculator adapted to Moldova’s local labour laws. With our calculator, you can easily estimate net and gross salaries, employer and employee contributions, and other mandatory deductions in the country.