Employment in Moldova is governed by the Labour Code (Law No. 154/2003), enforced by the State Labour Inspectorate, with benefits such as maternity and sick pay run by the National Social Insurance House. Here is what employers need to know about leave, pay, tax and contributions.
The Labour Code guarantees paid annual leave, which cannot be transferred, waived or limited. Maternity, paternity, childcare and most sick pay are social insurance benefits paid by the National Social Insurance House (CNAS), with the employer covering the first days of sick leave.
Minimum 28 calendar days a year, not counting public holidays, for each 12 months from the start date. Longer leave applies to some groups, such as employees with disabilities.
Calendar days, paid by CNAS at 100% of average insured income. 140 days for complicated or twin births, and 182 days for three or more babies.
Calendar days within the child’s first 12 months, paid by CNAS at 100% of average insured income. Can be split into up to 3 parts of at least 5 days.
Partially paid leave to care for a child until the age of 3, with a monthly CNAS allowance.
| Option | Allowance |
|---|---|
| 12 months | 90% for 12 months |
| 24 months | 60% for the first 12 months, then 30% for the next 12 |
| Until the child is 3 | 30% for the whole period |
| Period | Benefit | Paid by |
|---|---|---|
| First 5 calendar days (max 15 days a year in total) | 75% of average salary | Employer |
| From day 6 – contribution record up to 5 years | 60% | CNAS |
| From day 6 – contribution record of 5 to 8 years | 70% | CNAS |
| From day 6 – contribution record over 8 years | 90% | CNAS |
Set up each Moldovan leave type in IceHrm with its own accrual, carry forward and approval rules, counting annual leave in calendar days and excluding public holidays. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
The national minimum wage is set each year by government decision after consultation with employers and trade unions in the National Commission for Consultations and Collective Bargaining.
Gross, for a full-time schedule, from 1 January 2026 (up from MDL 5,500 in 2025). It applies in both the public and private sectors.
Shorter weeks apply to employees under 18 and to employees with disabilities (30 hours).
At least 1.5 times the base rate for the first 2 overtime hours and at least double for further hours.
Overtime must be ordered in writing by the employer with reasons, and normally needs the employee’s written consent. Consent is not needed only in emergencies, such as preventing accidents or restoring essential utilities. Overtime hours must be recorded and paid.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so the first 2 overtime hours and later hours are paid at the right rates. Time & attendance →
Moldova taxes employment income at a flat rate. The tax year is the calendar year, and employers withhold tax from salaries each month.
| Item | 2026 |
|---|---|
| Tax rate on employment income (residents and non-residents) | 12% |
| Personal allowance (annual taxable income up to MDL 360,000) | MDL 29,700 a year |
| Major personal allowance (eligible categories) | MDL 34,620 a year |
| Allowance for each dependant | MDL 9,900 a year |
Employers report salaries, tax and contributions on a single monthly payroll return and pay them by the 25th of the following month. Employees’ mandatory health insurance contributions are deductible, and from 2026 individuals can also deduct up to MDL 20,000 of education and professional development costs. Where an individual must file, the annual return and any balance are due by 30 April of the following year.
Employers pay state social insurance contributions on top of gross salary, and withhold the employee’s mandatory health insurance contribution. The same rules apply to foreign employees on a Moldovan employment contract.
Of gross salary, meal tickets and other remuneration, for private sector employers. 32% for employees working in special conditions.
Deducted from the employee’s salary and paid to the Mandatory Health Insurance Fund.
The employer pays sick benefit for the first 5 days of each illness, up to 15 days a year.
Build Moldovan pay the way you already structure it, with your own salary components, deductions and formula columns, such as social insurance and health insurance columns. Want to know how well IceHrm handles payroll calculations for Moldova? Contact us or see Payroll →
Employment in Moldova is not "at will". Outside probation, an employer can only end an individual employment contract on the grounds listed in the Labour Code, following the required procedure.
On termination, the employer must pay all amounts due, including pay for unused annual leave, and give the employee a written breakdown of the final payment. Check the current Labour Code for the exact notice and severance amounts before dismissing for economic reasons.
Moldova’s non-working public holidays are set by the Labour Code. Easter holidays follow the Orthodox calendar, and the government sometimes moves working days to create longer breaks.
Work on public holidays is only allowed in continuous operations, public-facing services and urgent work. Employees under 18 cannot be asked to work, and some other groups only with their written consent.
Leave groups give each office its own holiday calendar, so you can load the Orthodox Easter dates and any government-moved rest days each year and have them applied automatically. Holiday calendars →
Employees must be hired on a written individual employment contract, followed by an employer’s hiring order. Working without a contract, including during a trial period, counts as undeclared work.
The employer must give the employee a copy of the signed contract.
Probation can last no more than 6 months, and no more than 30 calendar days for unskilled workers. It must be written into the contract, otherwise the employee is hired without probation. Sick leave and other justified absences don’t count towards it. Fixed-term contracts are allowed only in the cases listed in the Labour Code, and fixed-term employees are entitled to the same treatment as permanent staff.
Send employment contracts and hiring orders for e-signing, store them with permits on the employee’s record, and track onboarding with task lists so registrations are done on time. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Moldova, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Moldova? Talk to us.
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