Summary
The Moldovan social security system is comprehensive in nature, providing old age, disability, sickness and maternity benefits, as well as industrial injury and unemployment coverage. Benefits are low. The increasing range of social security agreements means many expatriates will be exempt from local contributions.
Details
Contributions
Social Security is payable on total employee compensation. The employer rate is 24% (uncapped) and, for employees, 9%. Different rates apply to employers/employees in specialist sectors such as agriculture.
In addition, healthcare contributions are paid at a rate of 9% of gross salary by employees, including foreign nationals working under a local Moldovan contract. Expatriates working under a foreign contract are exempt from this charge if they have private health insurance.
Treaties
Moldova has 18 social security agreements, 16 of which are with EC countries, including Germany, Belgium, Spain and Poland. Agreements have been signed with France and Switzerland but are not yet in force, and agreements with Slovakia and Canada are scheduled to be signed in 2026. It also has five agreements which deal specifically with pension benefit reciprocity, with Azerbaijan, Italy, Russia, Ukraine and Uzbekistan.
In the absence of a bilateral agreement, UK and US expatriates moving to Moldova are likely to be exposed to double social security contributions, at least for part of their assignment.
Exemptions
Few of the statutory exemptions from Moldovan social security are likely to be applicable to expatriates.
Administration
All social security and healthcare contributions to the Moldovan social security system are coordinated and the employer (or the Moldovan host company in the case of expatriates) collects all contributions through payroll withholding.
Benefits
The old age pension in Moldova is the second lowest in Europe. The minimum old-age pension for those with a full contribution history is approx. $190 a month, and the average old age pension $285. For a full minimum pension, 40 years of contributions are required. Other benefits include disability and survivors pensions, occupational injury benefits, maternity benefits and social assistance.
Other
Individual social and healthcare contributions are both deductible for Moldovan income tax purposes.
Social security insights are intended to provide quick and straightforward insights into social security regimes. Always seek professional advice based on actual circumstances before acting.
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