Payroll and Benefits Guide - Moldova

Moldova
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Currency

Moldovan Leu (MDL)
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Capital

Chișinău
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Employer Taxes

22.50% – 36.50%

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Date Format

dd/mm/yyyy
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Fiscal Year

1 Jan – 31 Dec

Fun Facts

Moldova is a landlocked country in Eastern Europe, bordered by Romania to the west and Ukraine to the north, east, and south.

Moldova is famous for its wine production.

The capital city of Moldova is Chișinău, which is known for its green spaces, parks, and vibrant nightlife.

Moldova is home to the world’s largest wine glass, located in the town of Cojușna

The traditional Moldovan cuisine features dishes such as mămăligă

The country has an impressive collection of medieval fortresses, including Soroca Fortress, which is often referred to as the “Moldovan Jerusalem.”

Moldova

Contributions

Employee Payroll Tax

Contribution TypeRate
Health Insurance9.00%
Flat Rate12.00%

Employer Payroll Tax

Contribution TypeRate
Public social security system24.00%
Public social security system32.00%
Public social security system18.00%

Payroll

Payroll Cycle

The typical payroll cycle in Moldova is a monthly basis, with employees paid on the 25th of each month.

13th Salary

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

Work Hours and Week

The standard workweek in Moldova consists of 40 hours per week, eight hours per day.

Monday-Friday

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.

Moldova

Leave

Paid Time Off

Employees are generally entitled to 28 calendar days of paid annual leave, as well as the public holidays.

Public Holidays

There are 13 National Holidays in 2023.

Sick Days

An employee is entitled to five days 100% paid sickness absence per year, paid by the employer and supported by a medical certificate.

Maternity 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.

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.

Parental Leave

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

Termination

Termination Process

Employers can terminate a fix term contract by giving the following reasons – business, personal, or employees misconduct. It requires notice and a written explanation for the termination.

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 length of service) as long as they have worked continuously for at least one year with the employer.

Probation Period

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 Ministry of Internal Affairs needs to be applied for.

VAT

The Standard rate of VAT in Moldova is 20%.