This rate is already in effect in Moldova. Private-sector employers, as well as institutions of higher education and healthcare facilities, are required to remit contributions to the state social insurance fund in the amount of 24% of the payroll and other payments.
Currently, it applies to payments made to all employees working under individual employment contracts, contracts for the performance of work, or contracts for the provision of services. For employers in the agricultural sector, the rate is also set at 24%, but with a special payment schedule (monthly, 1/12 of the annual amount).
In addition, as Logos Press previously reported , enterprises with foreign capital may be required to pay social insurance contributions not only for local employees but also for foreign employees.
A proposal to revise the taxation of payments made by enterprises with foreign investment to non-residents is also included in the package of tax policy changes for 2027.
Along with this provision, a rule is proposed granting the right to social benefits to employees, including foreign employees, from enterprises registered in the Republic of Moldova, provided that such enterprises calculate and pay the required contributions.
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