Moldova has adopted new tax reforms that each Employer shall be aware of. Check what changes COVID impact and 2021 have brought to Moldovian labour legislation.

For expatriates (non-residents) only:

Starting on 1 January 2021, health insurance premiums paid by non-resident persons will be permitted to be withheld when calculating the taxable income of individuals.

For ALL employees:

Payments for employee testing for COVID-19 made by the employer are not subject to payroll taxes. New regulations concerning social security and health insurance contributions will come into effect from 1 January 2021 onwards. Thus, the employer’s and employee’s compulsory social security payments have been merged into a single 24 percent rate (with certain exceptions) and are entirely borne by the employer. The employee is entirely responsible for health care contributions with a single donation of 9 percent.