Moldova Social Contributions Guide 2026
Moldova's social security system is administered by the National Social Insurance House (Casei NaΘionale de AsigurΔri Sociale β CNAS). Contributions are mandatory for all employees: social insurance at 6% employee + 18% employer, and health insurance at 4.5% employee. Total employee contribution is 10.5% of gross salary. Total employer contribution is 18% of gross salary. Contributions are subject to an annual ceiling of MDL 445,500 for social insurance.
Overview β Social Security in Moldova
Moldova operates a contributory social security system that provides pensions, sickness benefits, maternity benefits, unemployment benefits, and health insurance coverage. The system is funded by mandatory contributions from employees and employers, plus state budget transfers. The National Social Insurance House (CNAS) administers social insurance, while the National Health Insurance Company (CNAM) administers health insurance. All employees registered in Moldova must be covered. The self-employed may contribute voluntarily.
Contribution Rates
The mandatory social contribution rates for 2026 are:
- Employee social insurance β 6% of gross salary
- Employee health insurance β 4.5% of gross salary
- Employer social insurance β 18% of gross salary
- Total employee contributions β 10.5%
- Total employer contributions β 18%
The annual contribution ceiling for social insurance is MDL 445,500 (approximately 5 times the average annual salary). Earnings above this ceiling are not subject to social insurance contributions. There is no ceiling for health insurance contributions. Contributions are deducted at source by employers and remitted to CNAS monthly by the 25th of the following month.
Benefits Covered
The social contributions fund the following benefits:
- State pension β old-age, disability, and survivor pensions
- Sickness benefit β paid from day 1 of illness (70-100% of salary depending on length of illness)
- Maternity benefit β 100% of average salary for 126 days (70 days before and 56 days after birth)
- Unemployment benefit β 30-50% of reference salary for up to 9 months
- Health insurance β free access to public healthcare, including primary care, specialist consultations, hospitalisation, and prescribed medicines
Self-Employed & Voluntary Contributions
Self-employed individuals may voluntarily register for social and health insurance. The voluntary contribution rates are based on a declared income not less than the minimum wage (MDL 5,000 per month in 2026). Self-employed persons who do not contribute are not entitled to state pension or health insurance coverage through the public system. Voluntary contributions can be made quarterly or annually.
FAQs
Can I opt out of social insurance if I have private coverage?
No, social insurance contributions are mandatory for all employees regardless of private arrangements. The only exception is for certain categories of freelancers and self-employed persons.
What happens if my employer does not remit contributions?
The employer is liable for unpaid contributions plus penalties. Employees should verify their contribution history through their CNAS personal account. Unpaid contributions may affect pension entitlement.
Are foreign workers covered?
Yes, foreign nationals working in Moldova under an employment contract are subject to the same social contribution rules as Moldovan citizens. Bilateral social security agreements may apply with certain countries.
Disclaimer
This guide provides general information about Moldovan social contributions for the 2026 tax year. Contribution rates and benefit rules may change. Always consult with CNAS or a qualified Moldovan financial advisor for advice specific to your situation. InvestmentKit does not provide tax or pension advice.