A proposal to revise the taxation of payments made by enterprises with foreign investment to nonresidents is included in the package of tax policy changes for 2027, which was developed and submitted for public consultation by the Ministry of Finance.
If the initiative is approved as drafted by its authors, the new version of Article 20 of the Law on Investment in Business Activities will stipulate that foreign-invested enterprises registered in Moldova are required to calculate and pay social insurance contributions to the state social insurance budget for all employees, including foreign nationals.
Along with this provision, a provision is proposed granting the right to social benefits to employees, including foreign nationals, from enterprises registered in the Republic of Moldova, provided that such enterprises calculate and pay the contributions.
Currently, this article stipulates that social insurance and social assistance are provided to employees of enterprises with foreign investment in accordance with Moldovan law.
However, an enterprise may transfer contributions to the social insurance fund only for those foreign employees who have expressed a desire to receive medical and social assistance in Moldova. A similar provision applies to foreign nationals with regard to the payment of contributions to the pension fund.
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