The new provision has been included in the final version of the Law on the Approval of Budget, Tax and Customs Policy for 2027, which was adopted by Parliament at the end of last week. The amendment is introduced into Article 20 of the Law on Investment in Business Activities.
Currently, an enterprise may only make social insurance contributions for foreign workers if they themselves have expressed a wish to receive medical and social assistance in Moldova.
At the same time, the right of workers (including foreign workers) to social benefits is enshrined, provided that the company has calculated and paid these contributions into the social insurance fund. A similar provision applies to foreign nationals with regard to the payment of contributions to the pension fund.
The amendments also provide for an exception to the new rule. If social security agreements to which Moldova is a party contain provisions that differ from those set out in the Law on Investment in Business Activities, the provisions of those agreements shall apply.
This story was translated with the assistance of artificial intelligence.The translation was also reviewed by the Logos Press editorial team.
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