Country Payroll Guide Moldova

We deliver secure, compliant, accurate and touchless global payroll for Moldova.

Get in touch
Moldova image

Key Facts

Capital
Chișinău
Date format
dd/mm/yyyy
Currency
Moldovan Leu (MDL)
VAT
the standard rate is 20%

Contributions

Employers

Social Security Contributions
Social Security Contributions - 24%
Total Employment Cost
Total Employment Cost - 24%

Employees

Health Insurance
Health Insurance - 9%
Personal Income
Personal Income - 12%
Total Employee Cost
Total Employee Cost - 21%

Minimum Wage

Minimum Wage
The minimum wage in Moldova is 2775 LEU per month.

Payroll

Payroll Cycle
Monthly, Bi-Monthly
13th Salary

N/A

Income Tax

Employee Income Tax (1)
Flat Rate - 12%

Working Hours

General Working Hours

40 hours per week.

Overtime

Overtime is paid at 150% of the employee’s regular pay for the first two hours of overtime, and 200% for the remaining hours.

Leave

Paid Time Off

Employees are entitled to 28 days of paid leave annually.

Public Holidays

14 public holidays.

Sick Days

Employees are entitled to sick leave, for the first five days of an illness paid by the employer, and compensated by the social security agency for the remainder of the sick leave.

Maternity Leave

Employees are entitled to 18 weeks of paid maternity leave, starting 10 weeks before delivery and lasting until eight weeks post-delivery. For multiple births, this increases to 26 weeks of maternity leave, starting 16 weeks before delivery and lasting until 10 weeks after.

After the initial maternity leave entitlement, a new mother, her partner, or any relative caring for the newborn can request up to three years of partly paid childcare leave until the newborn turns three. Another year of unpaid leave can be exercised, available until the newborn turns four years of age.

Paternity Leave

Fathers are entitled to 14 days of paternity leave, paid at a rate of 100% of the father’s normal wages, within eight weeks of new birth.

Other Leave

Adoption: Adoptive parents claiming guardianship of a newborn are entitled to eight weeks of leave, starting the day the decision is finalized, or 10 weeks in case of multiple adoptions.

Termination

Termination Process

An employment contract may be terminated after it runs its course, if a just cause is established, or if the employer encounters financial challenges that make it impossible to follow through on the remainder of the contract’s term.

Notice Period

Employers must provide at least two months’ notice if they’re terminating an employee for financial reasons, or just a month’s notice if the decision is due to unsatisfactory performance on the employee’s part. Employees who’re being let go for misconduct are not entitled to prior notice of termination.

An employer must inform the union an employee belongs to before finalizing a decision to let an employee go.

Severance Pay

Employees are entitled to a severance package equivalent to a week’s wages for every year worked, and at least one month’s pay, if they’re being let go for financial reasons, i.e., bankruptcy, etc.

Probation Period

Probation periods in Moldova can last up to three months, or six, in the case of employees engaged to occupy official positions.

Visa

Employment Visa

The following visas are available for entry into Moldova in order to work:

  1. Moldova Airport Transit Visa (Type A): This visa allows foreign citizens to stay in the international portion of an airport in Moldova between flights.
  2. Moldova Transit Visa (Type B): A Type B visa is valid for up to five days, during which the holder can travel through Moldova to reach another destination outside the country’s borders.
  3. Moldova Tourist Visa (Type C or Short-Stay Visa): A Type B visa is valid for up to 90 days within a period of 180 days. This visa is issued for short-term stays in Moldova, such as business meetings, cultural visits, and tourist trips.
  4. Moldova Long-Stay Visa (Type D): A Type D visa allows foreign nationals to travel to Moldova to apply for a residence permit.