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. Social insurance (24%) is paid entirely by the employer, while the 9% health insurance is withheld from the employee.
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. Social insurance (24%) is paid entirely by the employer, while the 9% health insurance is withheld from the employee.
Employee Contributions 2026
Employees no longer pay a CNAS social insurance contribution: the former 6% employee share was abolished and the employer covers the full 24%. Pension, sickness, maternity and family benefit rights are still accrued.
Mandatory health insurance contribution. Deducted from gross salary and deductible from the 12% income tax base. Provides access to public healthcare system and medical benefits.
The only employee contribution is the 9% CNAM health insurance. 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 24% to CNAS for standard permanent employees. Covers pensions, unemployment, maternity, work injury, and family allowances.
Employers of staff in special (harmful or hazardous) working conditions pay an increased CNAS rate on top of the standard 24%.
No employer contribution to health insurance (CNAM). Only employee pays 9%. Unique compared to most European countries.
Total employer social contributions 24% for standard employment, higher for special working conditions. 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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Personal Income Tax 2026
Moldova maintains one of Europe's simplest tax systems: flat 12% rate on all personal income. Tax residents pay on worldwide income, non-residents only on Moldova-source income. Personal allowances reduce taxable base.
03Business Taxation
Moldova offers competitive corporate tax rates and special regimes for IT sector and small businesses. Standard 12% corporate rate, with unique 7% IT Park regime and 4% simplified regime for qualifying SMEs.