The Cabinet of Ministers clarified the procedure for the payment of social benefits for resident independent entrepreneurs, including temporary disability allowance; maternity allowance; payments for families with children; and paternity allowance.
Previously, the self-employed paid fixed contributions and were entitled only to retirement pension and death benefit.
The government decree establishing the procedure for calculating and paying benefits assumes a uniform application of the new social rights for independent entrepreneurs from January 1, 2026.
“With this measure, we are strengthening the fairness of the social insurance system and taking an important step towards a modern, flexible and inclusive labor market. According to our colleagues from the Ministry of Economic Development and Digitalization, since January 1, when the law was adopted, more than 500 people have already opted for the freelancers’ regime, and we hope that more and more of them will do so,” Labor and Social Protection Minister Natalia Plugaru said at the government meeting.
It should be reminded that since January 1, 2026, the category of “independent entrepreneur” has been officially introduced in Moldova. They are subject to a single tax rate: 15% on income up to 1.2 million lei per year (includes income tax, social contributions, compulsory health insurance and local taxes); income above this amount is taxed at a rate of 35% on the exceeding part.
