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Hiring in Republic of Moldova

Hiring employees compliantly in Republic of Moldova means doing it yourself or using an Employer of Record like Global Expansion. You should be careful using independent contractor agreements in Republic of Moldova so that you don’t run afoul of employment laws. To hire an employee compliantly and offer them mandatory benefits and compliant agreements, you can:

(a) Establish your own new legal entity, banking, accounting and payroll service in Republic of Moldova; or

(b) use an Employer of Record like Global Expansion who can handle all of the details for you.

Need assistance hiring in Republic of Moldova? Contact us about our International EOR Service

Labor Laws in Republic of Moldova

Employment laws in Republic of Moldova are uniquely suited to the country’s way of life, and crucial to understand if you want to employ local talent in this country. Get the details on Republic of Moldova employment laws and Republic of Moldova policies here.

Employee Probation Period

  • Probationary periods of up to 3 months, and six months for officials, are allowed and may not be renewed.
  • Fixed-term contracts may also have probation periods, but they may not exceed 15 calendar days for a contract of between three and six months or 30 calendar days for a term of greater than six months.

Annual Leave in Republic of Moldova

  • 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.
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Holidays in Republic of Moldova

Here is the full list of public holidays in Republic of Moldova:

New Year’s Day
Orthodox Christmas Day
International Women's Day
Orthodox Easter Day
Orthodox Easter Monday 
Labor Day
Memorial Easter
Victory Day
International Children's Day
Independence Day
Romanian Language Day
Christmas Day

 

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Maternity Leave Republic of Moldova

  • 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.

Paternity Leave Republic of Moldova

  • Fathers are entitled to 14 days of paternity leave.

Sick Leave in Republic of Moldova

  • Employees are eligible for paid sick leave if they present a medical certificate.
  • As of 01 July 2019, there are applied new procedures for calculating and paying compensation for temporary incapacity for work.
  • According to them, the allowance for the first 5 days of medical leave in the case of common illnesses or accidents not related to work is calculated and paid by the employer, but not more than 15 cumulative days during a calendar year.
  • Starting with the 06th day of temporary incapacity for work, the establishment, calculation and payment of allowances are performed by CNAS from the account of the state social insurance budget (BASS).

Working Hours in Republic of Moldova

  • The maximum duration of daily work cannot exceed 10 hours within the limits of normal duration of 40 hours a week.

Overtime in Republic of Moldova

  • On demand of the employer the employees can perform overtime work not more than 120 hours within one calendar year.
  • In unusual cases the duration of overtime work can be increased with the consent of the representatives of employees till 240 hours within one calendar year.
  • Performance of overtime work cannot serve as a reason to increase the duration of daily work for more than 12 hours.
  • Overtime work shall be remunerated at a rate not less than 150% of the monthly wage rate for the first 2 hours and not less than 200% for subsequent hours.

Termination of Employment in Republic of Moldova

  • Termination of employees is permissible with just cause and may be subject to the agreement of the trade union.
  • Employees are generally entitled to one month’s notice of dismissal, or two months in the case of the business being liquidated or a redundancy.
  • Employees are also entitled to one day per week to seek new employment.
  • Employees are generally eligible for severance pay

Notice Period in Republic of Moldova

  • Notice period is as follows: -
    • 2 months minimum in case of dismissal based on economic grounds (enterprise liquidation or staff reduction.
    • 1 month minimum for dismissals based on the worker's capacity (health condition or insufficient qualifications)

Severance in Republic of Moldova

  • Severance pay is as follows: -
    • 1 month’s severance pay for 6 months to 4 years of employment
    • 2 month’s severance pay for greater than 4 years of employment
    • 2.5 month’s severance pay for greater than 5 years of employment
    • 5 month’s severance pay for greater than 10 years of employment
    • 10 month’s severance pay for greater than 20 years of employment
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Republic of Moldova Salary and Wages

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Income Tax in Republic of Moldova

  • Moldovan residents (both Moldovan citizens and foreigners) are subject to taxation for their income received during the fiscal period from any sources within the Republic of Moldova, as well as from sources outside the country for their work activity effectively performed in the Republic of Moldova (except income that is expressly tax exempt under the Moldovan law).
  • Moldovan citizens receiving investment and financial income from sources outside Moldova are also subject to tax on this income in Moldova
  • At the same time, individuals qualifying as non-residents for Moldovan PIT purposes are subject to Moldovan tax for the income derived from Moldovan sources (e.g. income received from property located in Moldova, remuneration for activity performed in Moldova, interest and royalties received from Moldovan legal entities).
  • The Tax Code provides the following PIT rates for 2023:

Type of income

Rate

For residents (standard taxation):

  

Income from employment, including benefits in kind and from professional or entrepreneurial activity

12%

Capital gains

Other taxable income

Individual entrepreneurs

Income for farming enterprises

7%

For residents (final taxation):

  

Dividends, except for 2008 to 2011 profit distribution

6%

Dividends related to 2008 to 2011 profit distribution

15%

Income from the withdrawn amount from the share equity related to previously increased share equity upon distribution of the net profit and/or other sources recorded in the owners’ equity between shareholders (associates) according the participation share in the equity for the fiscal period 2010/11.

15%

Gains from promotional campaigns

12% for the amount exceeding MDL 27,000 for each gain

Gambling revenues

18%

Winnings from lotteries and sport bets

18% for the amount exceeding 1% of the personal allowance (i.e. MDL 270) for each win

Royalty paid to individuals

12%

Income from performance of independent activities in retail sales (except excisable goods)

1% but not less than MDL 3000 per calendar year

Income from supply of phytotechnical, horticultural, and zootechnical products

6%

Money donated by legal entities to individuals who do not perform business activity

6%

For non-residents:

  

Income from employment, including benefits in kind

12%

Dividends, except for 2008 to 2011 profit distribution

6%

Dividends related to 2008 to 2011 profit distribution

15%

Income from the withdrawn amount from the share equity related to previously increased share equity upon distribution of the net profit and/or other sources recorded in the owners’ equity between shareholders (associates) according to the participation share in the equity for the fiscal period 2010/11.

15%

Other types of income

12%
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Social Security in  Republic of Moldova

  • Contributions to the Social Security Budget are mandatory for Moldovan citizens; however, unlike taxes, they have an exact destination and are available for refund to the taxpayer in the form of pensions, allowances, etc.
  • Starting 1 January 2023, only employers must pay SSC of 25% (with some exceptions) of their employees' gross salary, meal tickets, and other remunerations to the Social Security Fund.
  • The legislation provides an annual fixed social security contribution for other categories of taxpayers in an amount approved for each year (e.g. MDL 14,700 applicable in 2023).
  • Employers have to report social security contributions on a monthly basis (with certain exceptions) through the unique payroll tax return.
  • The social security contributions due by both employer and employee must be transferred by the employer to the budget no later than the 25th day of the month following the reporting one.
  • For foreign citizens and stateless people employed under labor agreements in Moldova, social security contributions are computed similarly as for Moldovan citizens (with some exceptions).
  • Starting 1 January 2021, the mandatory health insurance contribution, computed as a percentage of wages and other remuneration, is established at 9% and is fully borne by the employees.
  • The legislation also provides for an annual fixed amount of health insurance contribution paid by other categories of taxpayers in an amount approved for each year (e.g. MDL 12,636 applicable in 2023).
  • For foreign citizens and stateless people employed under labor agreements in Moldova, health insurance contributions are computed similarly as for Moldovan citizens.
  • In the absence of a local labor agreement, foreign citizens can opt for optional health insurance from a private provider.

Contribution

Group 1083

Rate (%)
Social Security Group 1083 25%
Health Insurance Group 1083 9%

Immigration Republic of Moldova

  • According to the provisions of the Law no. 200 of July 16, 2010 concerning the foreigner’s regime in the Republic of Moldova, visa is granted to foreigners by diplomatic and consular missions of the Republic of Moldova abroad and electronic visa (short stay type C) by Directorate for consular affairs of the Ministry of Foreign Affairs and European Integration of the Republic of Moldova.
  • Foreign citizens and stateless persons who want to engage in employment in the Republic of Moldova must obtain work permit from the National Agency for Employment of the Ministry of Economy.
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Type of Visa/Permit

Documentation

Validity

Eligibility

Long Stay Visa (Type D/AI)
  • Application Form 
  • Travel document (passport) issued in the past 10 years, valid for at least 3 months beyond the intended date of leaving the territory of the Republic of Moldova;
  • A recent mat, colour photo 35mm x 45mm;
  • Proof of accomplishing investments in the national economy and / or quality proof of the shareholder or the person in charge of managing and administering companies in the Republic of Moldova;
  • Travel medical insurance valid on the territory of the Republic of Moldova (minimum cover 30.000 euro);
  • Invitation issued by the Bureau for Migration and Asylum or, the resident’s permit or valid Visa issued by one member state of the European Union or of States Parties to the Schengen Agreement (except Transit Visa);
  • Judicial record, translated into Romanian or English, except minors under 16 years;
  • Consular fee – 80 euro.

90 days
  • This visa can be issued to third-country nationals who are investing into the national economy of the Republic of Moldova, whose who are or intend to become stockholders or shareholders, with management or administration powers in companies that are the Republic of Moldova legal entities.

Long Stay Visa (Type D/AM)
  • Application Form 
  • Travel document (passport) issued in the past 10 years, valid for at least 3 months beyond the intended date of leaving the territory of the Republic of Moldova;
  • A recent mat, colour photo 35mm x 45mm;
  • Acceptance of the National Agency for Employment of the Republic of Moldova;
  • Proof of the existence of means of support during the stay in Moldova, at least 30 EUR per day, but not less than 300 EUR, for a stay shorter than 10 days (cash, travel checks, credit card, etc.) or, if applicable, the commitment of maintenance and accommodation filled and signed by a person from the Republic of Moldova (download);
  • Travel medical insurance valid on the territory of the Republic of Moldova (minimum cover 30.000 euro);
  • Invitation issued by the Bureau for Migration and Asylum or, the resident’s permit or a valid Visa issued by a member state of the European Union or of States Parties to the Schengen Agreement (except Transit Visa);
  • Judicial record, translated into Romanian or English;
  • Consular fee – 80 euro.

90 days
  • The visa can be issued to the third-country nationals who are to be employed by an employer on the territory of the Republic of Moldova.

Work Permit
  • the demarche of the company / organization / institution to the National Agency for Employment;
  • the questionnaire-application of the immigrant worker;
  • the copy on favorable opinion issued by the National Agency for Employment;
  • copies of constituent documents of the company / organization / institution (certificate of registration of the company, a recent extract from the State Register of enterprises, the State Register of non-governmental organizations, or work authorization / license, if applicable); 
  • documents confirming the activity of the company (certificate from the Tax Inspectorate on the lack of arrears to the national public budget, a copy of the financial report for the last period of management under the law in force);  
  • the individual employment contract, in the original;
  • the national identity card of the foreign citizen or the identification card of the stateless person, with mentions relating to the crossing of the state border and its copy;
  • the copy of the study document or other document confirming the qualification of the specialist invited to work, translated in the Moldovan language, legalized or with apostil;
  • the standard medical certificate and the medical certificate confirming the absence of HIV / AIDS in the original;
  • the document confirming the provision with rental space for the period requested (the owner’s declaration / rental agreement / sale-purchase contract); 
  • a color photograph, 50 × 60 mm, on white background;
  • the criminal record from the country of origin, translated in the Moldovan language, legalized or with apostil.

1 years or more
  • Foreign citizens and stateless persons who want to engage in employment in the Republic of Moldova must obtain work permit from the National Agency for Employment of the Ministry of Economy.
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Value Added Tax (VAT) in Republic of Moldova

  • The standard VAT rate in Moldova is currently 20%.
  • It is generally applied to local supplies of goods and services as well as to goods subject to import and services subject to the reverse charge mechanism.
  • However, the VAT may be assessed at a lower rate of 8% for certain goods and services
  • Starting 1 January 2021, the VAT rate for accommodation services, food, and beverages supplied by entities that provide public accommodation and catering services has been decreased from 15% to 12%.

VAT

Standard Rate

Group 1083

20%

Reduced Rate

Group 1083

12%
Reduced Rate Group 1083 8%
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Mandatory Benefits in Republic of Moldova

  • These are mandatory benefits as postulated by law
  • These include probationary period, annual leave, public holidays, sick leave, maternity leave, overtime pay, notice period and severance pay
  • Mandatory benefits also include social security benefits.
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Mandatory Benefits overview

  • Probationary period

  • Annual Leave

  • Public Holidays

  • Maternity Leave

  • Sick Leave

  • Overtime Pay

  • Notice period

  • Severance Pay

  • Social Security Benefits

Payments And Invoicing

  • The taxable period for PIT purposes is considered the calendar year.
  • The annual PIT return has to be submitted by taxpayers (if the case) no later than 30 April of the year following the reporting one.
  • Foreign citizens obtaining income from Moldovan resident individuals are required to present the specific tax return no later than three days after ending their activity in Moldova.
  • The due date for settlement of PIT obligations by individuals is 30 April of the year following the reporting year.
  • The PIT payment is made in local currency. In addition, it is also possible to perform the PIT payment from abroad in a foreign currency if specific payment instructions are followed.
  • Upon the taxpayer's specific request, the overpaid tax may be either refunded or credited against future liabilities.
  • Resident taxpayers who do not have debts to the state budget have the possibility to direct to non-commercial organizations with the status of a public utility 2% from the PIT amount.
  • Interest for late payment of individual income tax currently stands at 0.0355% per day of delay, calculated on the total tax due.
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Why use Global Expansion to hire in Republic of Moldova

Establishing a branch office or subsidiary in Republic of Moldova can be time-consuming, expensive and complex. With such a robust labor market in place, one must pay great attention to detail when structuring employment because Republic of Moldova labor laws are complex.

The company also has a responsibility to comply with specific employment practices dictated by Republic of Moldova law to maintain its good standing as an equal opportunity employer.

Global Expansion makes it easy for you to expand into Republic of Moldova. We'll help you hire your candidate of choice, handle HR matters and payroll, and ensure that you comply with local laws without the burden of setting up a foreign branch office or subsidiary. In addition, you'll have complete control and direction over your employees.

We enable you to stay in control of everything. Our Republic of Moldova Global Professional Employer Organization (PEO) and Employer of Record (EOR) solution provides you with peace of mind to focus on running your company and the security to enter new markets.

 

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