moldova

Moldova

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Minimum wage

What are the minimum wage requirements?

Moldova’s Minimum Wage is the lowest amount a worker can be legally paid for his work. Most countries have a nation-wide minimum wage that all workers must be paid.

The Moldova minimum wage is 1900 Moldovan lei a month ($96) for private sector workers and $1000 lei per month ($50) for public sector workers.. Moldova’s minimum wage was last changed on 1-May-2015.

Contributions & Taxes

How much are the contributions & taxes?

Contributions to the Social Security Budget are mandatory; however, unlike taxes, they have an exact destination and are available for refund to the beneficiary individuals in the form of pensions, allowances, etc.

Starting 1 January 2021, only employers must pay SSC of 24% (with some exceptions) of their employees’ gross salary, meal tickets, and other remunerations to the Social Security Fund. The legislation provides an annual fixed SSC for other categories of taxpayers in an amount approved for each year (e.g. MDL 12,838 applicable in 2022).

Employer

There is no separate payroll tax, but employers are required to withhold income tax at 12% from an employee’s taxable income. Capital duty: There is no capital duty. Real property tax: Residents and nonresidents that own immovable property in Moldova must pay real property tax.

Corporate

The CIT rate is 12%. If the Moldovan Tax Authority (MTA), applying indirect methods, re-assesses the income amount compared to the declared gross income, a 15% CIT rate may be applied to the excess amount.


Employee

There is no separate payroll tax, but employers are required to withhold income tax at 12% from an employee’s taxable income. Capital duty: There is no capital duty. Real property tax: Residents and nonresidents that own immovable property in Moldova must pay real property tax.


Income Tax

As a general rule, the tax liability of an individual is determined according to their tax residence status, and also according to the source of the taxable income. The income tax in Moldova is determined by applying a flat income tax rate of 12 percent.

Payroll

What is the payroll cycle?

Employees can expect to be paid monthly on the 25th of each month.

Is there 13th salary in Moldova?

There is no legal requirement to provide a 13th salary in Moldova.

Labor Rules

What are the main Labor Rules?

Notice Period 

In other cases, the employer must provide two months of notice if terminating an employee because the business is being liquidated or reducing staff, and one month of notice if terminating an employee for performance reasons.

Probation Period

The Probationary period in Moldova is three months, and for officials, it can extend up to six months. For unqualified workers, an exception is fifteen(15) calendar days probation period. Incorporation of probation clauses in individual labor contracts is mandatory.

Severance for Employees 

Employees are generally eligible for severance pay equal to one week’s wages for every year worked, with a minimum of one month’s wages if they are terminated due to economic reasons. Employees dismissed for just cause are generally entitled to two weeks of pay.

Leave and Benefits

Leave and Benefits rules

Employees are generally entitled to 28 calendar days of paid annual leave, not to include public holidays. The vacation may be taken in parts, but at least one part must be of at least 14 calendar days.

Public holidays

Moldova celebrates 11 national holidays:

  • New Year’s Day
  • Orthodox Christmas
  • International Women’s Day
  • International Solidarity Day of Workers
  • Orthodox Easter Monday
  • Victory Day
  • Memorial/Parents’ Day
  • International Children’s Day
  • Independence Day
  • National Language Day
  • Western Christmas

Sick Leave

Employees are eligible for paid sick leave if they present a medical certificate. State social insurance pays for sick leave.

Maternity leave & Paternity leave

Female employees are generally entitled to maternity leaves of 70 calendar days before the 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, position, and insurance. Both maternity leave and the partially paid holiday are paid for out of the social insurance fund.

Female employees with two or more children under the age of 14 are entitled to four additional days of paid annual leave.

Female employees with two or more children under the age of 14, and single parents with at least one child under the age of 14, are eligible for an unpaid vacation of 14 calendar days which can be used in conjunction with the annual paid holiday or separately, and does not have to be taken all at once.  Unpaid holidays can be taken from the child’s age of three until the child reaches the age of six. The duration of the leave is dependent on the position of the employee and her seniority.

Fathers, grandparents, or other relatives who care for children are eligible for a partially paid holiday to take care of a child under the age of three.

Other leave (marriage, bereavement, exam leave)

Not specified by law.

Insurance

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Visa

Native Teams can support you in finding a Visa in Moldova. Contact us  and we will send a comparison of Visa packages and prices*.