Employer of Record Guide in 
Moldova

Navigating the hiring landscape in Moldova can be complex, but with the right insights, you can streamline your process. Discover how to compliantly hire top talent and manage your workforce effectively in this emerging European market.

Capital City

Chișinău

Currency

Moldovan leu (L)

Languages

Romanian

Population size

2,749,076
OVERVIEW

Key stats and facts

Moldova's growing tech sector offers access to skilled professionals in software engineering, product management, and data analytics at competitive rates. With Chișinău as the primary economic hub and a 12% federal tax rate, the country presents compelling opportunities for global expansion.

Major economic hubs

Chișinău, Bălți, Tiraspol, Ungheni, Orhei

Skills in demand

Software Engineer, Product Manager, Customer Service Representative, Data Engineer, Marketing Specialist

Currency

Moldovan leu (L)

Language

Romanian

GDP per Capita

$6,622.38 USD per capita

Standard Tax Rate

12% federal

Your EOR guide in 
Moldova

Understanding Moldova's employment regulations is essential for compliant hiring and smooth operations. This comprehensive guide covers everything from payroll cycles and tax obligations to leave policies and onboarding requirements.

Minimum Wage

The national minimum wage in Moldova is 2,775 MDL per month (approximately 155 CAD), effective as of recent updates. This applies to all sectors and regions within the Republic of Moldova.

Note: Minimum wage rates are subject to annual adjustments based on economic indicators and government policy decisions.

Payroll Cycle

  • Monthly: Most common payment frequency (12 pay periods per year)
  • Bi-weekly: Less common but legally permitted
  • Semi-monthly: Allowed under certain circumstances

Note: Employers must adhere to Moldovan labour code requirements regarding pay frequency and timing.

Individual Income Tax

VERIFICATION REQUIRED: The following tax brackets require confirmation with current Moldovan tax authorities:

Income Bracket (MDL) Tax Rate
Up to 30,000 annually 7%
30,001 to 60,000 18%
Over 60,000 18%

Note: Tax rates and brackets are subject to change based on annual budget legislation.

Tax Residency Criteria

Individuals who reside in Moldova for 183 days or more in a calendar year are considered tax residents and must pay Moldovan income tax on their worldwide income. Employers must ensure proper tax treatment based on residency status.

Employer Payroll Contributions

VERIFICATION REQUIRED: The following contribution rates need confirmation with current Moldovan social security regulations:

Contribution Type Employer Rate Employee Rate
Social Security 24% 6%
Health Insurance 4.5% 4.5%
Unemployment Insurance 0.5% 0.5%
Total Employer Cost ~29% ~11%

Note: Rates may vary by industry and company size. Additional contributions may apply for certain sectors.

Working Hours

The standard work schedule in Moldova is 8 hours per day, 40 hours per week, Monday through Friday.

Certain categories of employees—such as senior managers and professionals with autonomous schedules—may be exempt from standard hour limits under specific conditions outlined in the Labour Code.

Overtime Pay

  • Overtime is paid at 1.5× the employee's regular hourly rate for hours worked beyond 40 hours per week
  • Daily Limit: Maximum 2 hours of overtime per day
  • Weekly Limit: Maximum 120 hours of overtime per year
  • Calculation: Overtime pay is calculated on the base wage and must be paid in the following month's salary

Bonus Payments

Bonuses are common in Moldova and may be contractually required or discretionary. If bonuses are regularly paid or contractually promised, they become part of the employee's expected compensation and must be considered in termination calculations.

Full-Time vs. Part-Time

  • Full-time: Employees working the standard 40 hours per week
  • Part-time: Employees working fewer than 40 hours per week with proportional benefits

Vacation Leave

  • Standard Entitlement: Minimum 28 calendar days of paid vacation per year
  • Additional Days: May increase based on working conditions or collective agreements
  • Vacation Pay: Paid at regular salary rate
  • Payout Rules: Must be paid out on termination if unused

Sick Leave

VERIFICATION REQUIRED: The following sick leave provisions need confirmation:

  • Duration: Up to 183 days per year with medical certification
  • Payment:
    • First 5 days: Employer responsibility (80% of salary)
    • Remaining days: Social security coverage
  • Medical Certification: Required from authorised healthcare providers

Maternity Leave

  • Length: 126 calendar days (70 days before birth, 56 days after)
  • Payment: Paid through social security system
  • Job Protection: Employers must guarantee the same position upon return
  • Additional Leave: May be extended in case of complications

Parental Leave

  • Duration: Up to 3 years per child
  • Payment: Partially paid through social security for first portion
  • Sharing: Can be taken by either parent
  • Job Protection: Position must be held or comparable role offered

Bereavement Leave

VERIFICATION REQUIRED: Specific bereavement leave provisions require confirmation with current labour code.

  • Duration: Typically 3-5 days for immediate family members
  • Payment: Usually paid by employer
  • Documentation: Death certificate required

Personal & Family Leave

VERIFICATION REQUIRED: Family responsibility leave provisions need confirmation:

  • Emergency Leave: Available for family emergencies
  • Duration: Varies based on circumstances
  • Payment: Generally unpaid unless specified in contract

Summary

Leave Type Duration Paid? Funding
Vacation 28 days/year Yes Employer
Sick Leave Up to 183 days Partially Employer/Social Security
Maternity Leave 126 days Yes Social Security
Parental Leave Up to 3 years Partially Social Security
Bereavement 3-5 days Yes Employer

Termination Types

Termination With Cause:

  • Requires serious misconduct or breach of contract
  • No notice or severance required
  • Must be documented and justified

Termination Without Cause:

  • Allowed under specific circumstances outlined in Labour Code
  • Requires proper notice and potential severance
  • Must follow procedural requirements

Notice Period Requirements

VERIFICATION REQUIRED: The following notice periods need confirmation with current labour legislation:

Length of Employment Minimum Notice Period
Less than 1 year 2 weeks
1-5 years 1 month
5-10 years 2 months
Over 10 years 3 months

Severance Pay

VERIFICATION REQUIRED: Severance requirements need confirmation:

  • May be required based on length of service and reason for termination
  • Calculated based on average monthly salary
  • Additional compensation may apply for certain categories of employees

Probationary Periods

  • Standard probation period: Up to 6 months for most positions
  • Management positions: May extend to 12 months
  • During probation, shorter notice periods may apply

Final Pay Requirements

Employers must issue final pay including all accrued benefits within the timeframe specified by labour law, typically within the final working day or shortly thereafter.

National Statutory Holidays

VERIFICATION REQUIRED: The following holiday calendar needs confirmation for current year:

Holiday Date
New Year's Day January 1-2
Orthodox Christmas January 7-8
International Women's Day March 8
Orthodox Easter Variable (April/May)
Labour Day May 1
Victory Day May 9
Independence Day August 27
National Language Day August 31

Holiday Pay Requirements

Employees are entitled to paid time off for statutory holidays. If required to work on a holiday, employees must receive:

  • Premium pay (typically double time), or
  • Compensatory time off

Regional Variations

Some regions may observe additional local holidays or cultural observances that should be considered in employment planning.

Required Documents for Employment

VERIFICATION REQUIRED: Document requirements need confirmation with current regulations:

  • Employment Contract: Must include all mandatory terms under Labour Code
  • Identity Documents: Passport or national ID card
  • Tax Registration: Individual tax number
  • Social Security Registration: Required for all employees
  • Work Permit: For foreign nationals (if applicable)
  • Medical Certificate: May be required for certain positions

Work Authorization for Foreign Nationals

Foreign employees typically require:

  • Work permit from Ministry of Labour
  • Residence permit for stays over 90 days
  • Proof of qualifications (may require apostille)

Background Checks & References

Background checks are permitted but must comply with data protection laws and be relevant to the position. Employee consent is required.

Data Protection & Privacy

Employers must comply with Moldovan data protection regulations when collecting, storing, and processing employee personal information.

IP Assignment & Confidentiality

Employment contracts should include clear intellectual property assignment and confidentiality clauses to protect business interests.

Onboarding Timeline

VERIFICATION REQUIRED: Typical onboarding timeline needs confirmation:

Step Timeline
Job offer accepted Day 0
Document collection Day 1-3
Contract signing Day 3-5
Registration with authorities Day 5-10
Payroll setup Day 7-10

Worker Classification: Employee vs Contractor

VERIFICATION REQUIRED: Classification criteria need confirmation with current labour code:

Proper classification is essential to avoid legal issues. The distinction typically involves:

  • Control: Level of supervision and direction
  • Integration: How integral the work is to the business
  • Economic Reality: Who bears financial risk

Collective Agreements & Unions

Some sectors in Moldova may be subject to collective bargaining agreements that override standard labour provisions. Employers should verify if their industry is affected.

Cultural Norms & Workplace Expectations

Moldovan workplace culture typically emphasises:

  • Formal communication styles
  • Respect for hierarchy
  • Work-life balance
  • Professional relationships

Remote Work Considerations

VERIFICATION REQUIRED: Remote work regulations need confirmation:

Remote work arrangements should address:

  • Equipment and workspace requirements
  • Working time monitoring
  • Health and safety obligations
  • Cross-border tax implications

Anti-Discrimination Laws

Moldova has anti-discrimination legislation protecting employees from discrimination based on various protected characteristics. Employers must ensure compliance in all employment decisions.

IMPORTANT NOTE: Due to research discrepancies identified, all information in this guide requires independent verification with current Moldovan labour law and qualified legal counsel before making employment decisions.

Built-in benefits packages for
Moldova

When the world is your competition, it pays to incentivize new hires and existing alike. Borderless AI benefits packages typically inlucde:

Medical Insurance

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Dental Insurance

United Healthcare
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Retirement Contribution

United Healthcare
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Life Insurance

United Healthcare
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Vision Insurance

United Healthcare
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