Social Insurance Contributions – Moldova
Moldova's mandatory social insurance system includes CNAS (National Office of Social Insurance) for pensions, unemployment, and social benefits, and CNAM (National Health Insurance Company) for healthcare. Contributions are split between employees and employers.
Social Insurance Contributions
Moldova's mandatory social insurance system includes CNAS (National Office of Social Insurance) for pensions, unemployment, and social benefits, and CNAM (National Health Insurance Company) for healthcare. Contributions are split between employees and employers.
Employee Contributions 2026
Covers pension insurance, unemployment, sickness, maternity benefits, and family allowances. Deducted from gross salary. Exact rate depends on employment type.
Mandatory health insurance contribution. Deducted from gross salary. Provides access to public healthcare system and medical benefits.
Combined CNAS and CNAM contributions approximately 15% of gross salary. Automatically withheld by employer monthly.
2026 minimum wage. Contributions calculated on at least this amount even if earning less (proportional for part-time work).
Employer Contributions 2026
Employer pays 18% to CNAS for standard permanent employees. Covers pensions, unemployment, maternity, work injury, and family allowances.
Public sector and budgetary institutions with special working conditions pay increased rates: 24% standard, up to 39% for certain positions.
No employer contribution to health insurance (CNAM). Only employee pays 9%. Unique compared to most European countries.
Total employer social contributions 18% for private sector, higher for public sector. No health insurance contribution from employer side.
Self-Employed & Special Regimes
Flat annual contribution for self-employed individuals. Covers social insurance, sickness, maternity, unemployment, and family allowances.
Reduced flat annual contribution for agricultural landowners. Much lower than standard self-employed rate to support farming sector.
IT Park residents pay unified 7% tax on turnover. This single payment replaces all social contributions, health insurance, income tax, and other taxes.
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