Payroll and Benefits Guide Moldova
Last updated: Mar 02, 2025
Contribution
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Employer Payroll Contributions
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24.00%
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Public Social Security System (Casa Națională de Asigurări Sociale– CNAS) : Employers in the private sector, higher education, and medical institutions. Includes coverage towards Pension and Sick leave.
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32.00%
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Public Social Security System (Casa Națională de Asigurări Sociale– CNAS) : Employers for employees working in special conditions.
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18.00%
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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.
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18.00% – 32.00%
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Total Employment Cost
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Employee Payroll Contributions
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9.00%
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Health Insurance
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9.00%
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Total Employee Cost
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Employee Income Tax
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12.00%
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Flat Rate
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Tax deduction allowances:
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Annual – granted to Moldovan resident taxpayers whose annual taxable income does not exceed 360,000 MDL. |
| Personal allowance | 29,700 MDL |
| Major personal allowance | 34,620 MDL |
| Spouse’s major allowance | 21,780 MDL |
| Allowances for dependent | 9,900 MDL |
| Allowances for disabled dependents | 21,780 MDL |
Employer taxes
Employee taxes
Minimum Wage
General
Moldova’s minimum wage is 5,500 MDL per month.
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
The typical payroll cycle in Moldova is a monthly basis, with employees paid on or around the 25th of each month. Penalties can be imposed to 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, 8 hours per day, with one hour for lunch.
Reductions in contracted working hours are depicted in the employment contract/collective bargaining agreement for employees working in hazardous workplaces.
Overtime
| Aspect | Regulation Details |
| Maximum Ordinary Hours | 40 hours per week (typically 8 hours per day). Any work beyond this is considered overtime (munca suplimentară). |
| Daily Overtime Cap | The maximum duration of daily work, including overtime, generally cannot exceed 12 hours. |
| Annual Overtime Cap | Overtime is strictly limited to 120 hours per calendar year per employee. |
| Increased Annual Cap | In exceptional cases, the annual overtime limit can be increased to 240 hours with the written consent of the employee representatives (e.g., trade unions) or through a Collective Bargaining Agreement (CBA). |
| Consent | Overtime generally requires the employee’s written consent, except in specific emergency situations defined by law (e.g., related to national defense or emergencies). |
| Prohibitions | Overtime work is prohibited for employees under 18 years old, pregnant women, and employees deemed medically unfit for it. |
Mandatory Overtime Pay Rates (Tiered System)
Overtime compensation is mandatory and is calculated using a tiered minimum premium rate, which increases after the first two hours.
| Day/Condition | Hours Worked (Beyond 40/week) | Minimum Premium Rate (Statutory) | Total Pay Rate | Notes |
| Normal Overtime (Tier 1) | First 2 hours of overtime. | 1.5 times the standard hourly rate. | 150% | Applies to the first two hours of daily overtime. |
| Normal Overtime (Tier 2) | Subsequent hours of overtime. | 2 times the standard hourly rate. | 200% | Applies to the third hour and all subsequent overtime hours. |
| Weekly Rest Day & Public Holidays | All hours worked on rest day/holiday. | 2 times the standard hourly rate. | 200% | This double-time rate is the minimum required compensation for all hours worked on a designated rest day or official holiday. |
Compensation Method
| Compensation Method | Statutory Requirement | Notes |
| Monetary Pay | Mandatory payment at the applicable premium rate (150% or 200%). | The double-pay rate for rest days/holidays is applied in addition to the employee’s ordinary daily wage for that day. |
| Time Off in Lieu (TOIL) | Equivalent paid rest time. | It is possible to give time off instead of paying the monetary premium, provided this is agreed upon in the employment contract or CBA. Time off in lieu should be provided within 3 days from the overtime working. |
Leave
Annual Leave (vacation)
Employees are generally entitled to 28 calendar days of paid annual leave, as well as the public holidays. The vacation may be taken in parts, but at least one part must be of at least 14 consecutive 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 3 days before the leave.
PTO carryover
Public Holidays
The Government decides each year if public holidays falling on Sundays are moved to a weekday in lieu.
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 7 January 2026 | Wednesday | Orthodox Christmas Day | Standard holiday |
| 8 January 2026 | Thursday | Orthodox Christmas Holiday | Standard holiday |
| 8 March 2026 | Sunday | International Women’s Day | Standard holiday |
| 12 April 2026 | Sunday | Orthodox Easter Sunday | Standard holiday |
| 13 April 2026 | Monday | Orthodox Easter Monday | Standard holiday |
| 20 April 2026 | Monday | Easter of Blajini (Parents’ Day) | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 9 May 2026 | Saturday | Victory Day and Europe Day | Standard holiday |
| 1 June 2026 | Monday | International Children’s Day | Standard holiday |
| 27 August 2026 | Thursday | Independence Day | Standard holiday |
| 31 August 2026 | Monday | National Language Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day (New Style) | Standard holiday |
Sick Days
Sick leave can be issued for up to 180 calendar days per year, extendable at the doctor’s discretion.
The first 5 calendar days of sickness absence is paid by the Employer at 75% salary.
From the 6th day onwards the State National Insurance House (CNAS) covers payment for the remaining sick leave based on the average salary over the last 12 months prior to the illness as follows:
- Up to 5 years of service → 60% of the calculation base
• 5 to 8 years of service → 70% of the calculation base
• More than 8 years of service → 90% of the calculation base
The employer must be informed on the first day of leave. A medical certificate must also be provided by a doctor as proof of illness as soon as possible.
Employers are only required to cover a maximum of 15 days of sick leave per year, Following which the CNAS covers the sick leave from the first day.
Maternity Leave
Female employees are entitled to paid maternity leave of 126 calendar days split between pre-natal leave of 70 calendar days before the birth and post-natal leave of 56 calendar days after the birth. Leave is paid by the State Social Insurance.
If complications occur during childbirth or the mother gives birth to two or more children, the post-natal period is extended to 70 days, totaling 140 calendar days maternity leave.
A woman who is expecting one or two children starts her maternity leave at the 30th week of pregnancy. Where she is expecting three or more children, maternity leave starts at the 24th week of
pregnancy.
The rate of maternity pay depends on the insured status and the average salary for the 12 months prior to maternity leave but cannot exceed five times the projected average salary in the economy. A woman who is insured will receive a maternity allowance equivalent to 100% of the average monthly insured income for the last 12 months before the start of maternity leave. Payment is made directly to the employee by National Social Insurance House (CNAS).
A medical certificate confirming the pregnancy must be provided for leave to be granted.
Paternity Leave
Fathers are entitled to take 15 calendar days of paid paternity leave. Leave can be divided into no more than three parts within the first 12 months after the child’s birth and each part must be at least five calendar days.
A copy of the birth certificate must be provided for leave to be granted.
Fathers are entitled to share the female employee’s maternity benefit and leave, as stipulated in the employment contract/Collective Bargaining Agreement.
Parental Leave
Partially Paid Childcare leave can be applied for following the completion of the maternity or paternity leave, until the child reaches the age of 3. This leave is paid by the State Social insurance at a rate between 30-90% salary depending on the length of the leave. Both parents can use this leave alternatively and in parts, without overlap, within 30 days of the request.
Additional Paid Vacation of 4 days is available to be taken each year by the mother or the father who have two or more children under the age of 14.
Unpaid Vacation of 14 calendar days per year can be used by 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.
Other Leave
Bereavement Leave – Employees are entitled to 3 days leave upon the death of an immediate relative (parent, child), and 1 day leave upon the death of a non immediate relative. To be eligible for this leave, an employee must have completed at least six months of service.
Care Leave – Upon written request, employees can take 5 working days per year of unpaid leave to care for a person living in the same dwelling. To access this leave, workers must provide (1) a copy of the identification card of the person for whose care leave is requested, (2) a statement by the employee that the person for whose care leave is requested resides in the same dwelling, (3) a medical certificate issued by a healthcare institution for the person for whose care leave is requested.
Military Leave – Individuals who are called for mandatory military service or conscription are entitled to leave during the duration of their service. The employer doesn’t need to pay salary while employee is in military leave but the worker cannot be dismissed or penalized for being called to military service and employees have the right to return to their previous position after completing military service. If the position is no longer available, the employer must provide a similar job with equivalent pay.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
There are set grounds under which a termination can occur, including an unsatisfactory trial period, company liquidation, termination of the employer’s activity (individual), staff reduction and repeated violations of work obligations over a year, particularly if the employee has previously faced disciplinary sanctions.
Before service notice, there should be sufficient prior evaluation, written warning and a reasonable period for the employee to improve their performance.
For dismissals involving union members, the employer must seek the advisory opinion of the trade union body in the company in advance, duly notifying them beforehand.
It is prohibited to terminate workers whilst they are on leave.
It is common to terminate using a Mutual Termination Agreement.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| The employer must pay wages “in full within the deadlines established by this Code, the collective labour agreement, and the individual employment contract.” | On termination, wages and any other sums due must be paid as per the conditions of the employment contract and Labour Code. | Wage payments must be in the national currency (Leu) and in money form. Payment by bank transfer is permitted if the parties agree, but the wage code does not mandate exclusively bank-account payment in all cases. |
Notice Period
In case of termination, the following notice periods are needed:
- 2 months notice for company-wide downsizing or liquidation.
- 1 month notice due to poor performance.
- No mandatory notice when dismissal follows infringements of the employee’s work responsibilities.
- No mandatory notice during Probation period.
- 14 calendar days written notice when an employee resigns.
Severance Pay
- Severance will be calculated as 1 week’s salary for each year of service, with a minimum of 1 month’s salary paid out to employees who lose their jobs due to economic reasons.
- In most cases, a 2-week pay period is owed to terminated employees for a reasonable cause. This applies to all other reasons for termination based on the following method of calculations:
- For the first month, the payment of a severance allowance equals the sum of an average weekly salary for each full year worked at the unit in question, but no more than six monthly average salaries and not less than an average monthly salary.
- In the second month, the payment of a severance allowance equals the amount of the average monthly salary if the dismissed person is not placed in the field of work.
- In the third month, the payment of a severance allowance equals the amount of the average monthly salary if the dismissed person was not placed in the labor field.
- Upon liquidation of the unit, by written agreement of the parties, full payment of the sums related to the dismissal of the employee for all 3 months, at the date of dismissal.
Probation Period
For Indefinite Term contracts, the probation period is generally set between 3-6 months and must not exceed 6 months. Only one trial period is permitted to be set and extension of one is not permitted.
For Fixed Term contracts set between three to six months a maximum of 15 calendar days probation can be set. For a Fixed Term contract exceeding six months a maximum of 30 calendar days probation can be set.
Immigration
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 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 on Moldova’s Public Investment Fund.
VAT
General
The Standard rate of VAT in Moldova is 20%
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Payroll and Benefits Guide
in Moldova
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 7 January 2026 | Wednesday | Orthodox Christmas Day | Standard holiday |
| 8 January 2026 | Thursday | Orthodox Christmas Holiday | Standard holiday |
| 8 March 2026 | Sunday | International Women’s Day | Standard holiday |
| 12 April 2026 | Sunday | Orthodox Easter Sunday | Standard holiday |
| 13 April 2026 | Monday | Orthodox Easter Monday | Standard holiday |
| 20 April 2026 | Monday | Easter of Blajini (Parents’ Day) | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 9 May 2026 | Saturday | Victory Day and Europe Day | Standard holiday |
| 1 June 2026 | Monday | International Children’s Day | Standard holiday |
| 27 August 2026 | Thursday | Independence Day | Standard holiday |
| 31 August 2026 | Monday | National Language Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day (New Style) | Standard holiday |
Questions & Answers