Employer of Record (EOR) in
Moldova
Ready to hire in Moldova?
Hiring in Moldova opens the door to great talent, but only if you get compliance right. Learn the essentials of employment law, payroll taxes, termination rules, and more, and see how an Employer of Record (EOR) in Moldova can help you hire quickly without the legal risk.

Language(s)

Currency

Capital
Chișinău

Population
2.4 M

Public holidays
13

VAT
20%
Employment contract types in Moldova
Choosing the right employment contract in Moldova affects everything from probation periods to termination rights. Learn which contract types are available, when each one applies, and how an Employer of Record (EOR) in Moldova can make sure every agreement meets local requirements.
DEFAULT
Indefinite contract
The open-ended (indefinite-term) individual employment contract is the default and most common form of employment in Moldova, continuing until terminated by either party in accordance with the Labor Code.
REGULATED USE
Fixed-term contract
Fixed-term contracts may only be used for circumstances defined by the Labor Code (temporary replacement, seasonal work, a specific project, temporary increase in business volume, etc.) and cannot exceed 5 years total. If employment continues after expiry without a new contract, it automatically converts to indefinite.
Employment basics in Moldova
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Moldova to stay compliant from day one.
WORKING HOURS
40 hours/week
Standard working time is 8 hours/day, 5 days/week (40 hours/week). Overtime capped at 120 hours/year (240 with a CBA), paid at 150% for the first 2 hours and 200% thereafter on a working day.
PROBATION PERIOD
1-6 months
General probation may not exceed 6 months. Unskilled workers limited to 30 calendar days, seasonal workers to 2 weeks, fixed-term employees to 15-30 calendar days. Only one probation period may be set per contract.
13TH / 14TH SALARY

Not Required
Moldovan law does not require a 13th- or 14th-month salary. Discretionary year-end bonuses are common in the IT sector but are not a statutory entitlement.
JOB TITLE REGULATIONS

Regulated
Employment contracts must state a job title corresponding to an occupation code in the Classifier of Occupations of the Republic of Moldova (CORM). Certain professions require licensing/certification independent of the contract. No broad nationality-based job-title quota system.
Taxes & employment costs in Moldova
The true cost of hiring in Moldova goes well beyond salary. Learn how payroll taxes, employer social security contributions, and mandatory benefits add up.
Employers pay a single mandatory state social insurance contribution (CNAS) of 24% of gross salary for standard private-sector contracts (higher rates up to 32-39% for special/hazardous conditions). Employers pay 0% toward mandatory health insurance (CNAM) — shifted fully to employees.
Employees contribute 9% of gross salary to mandatory health insurance (CNAM/AOAM). Employees do not pay a separate CNAS percentage under standard contracts. Personal income tax (12% flat) is withheld separately.
Tax and social contribution rates are set annually by the State Social Insurance Budget Law and Mandatory Health Insurance Fund Law; figures reflect standard private-sector employment as of August 2026 and should be verified against current CNAS/CNAM/SFS publications.
Employer of Record cost calculator
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*This calculator provides reliable estimates based on up-to-date local data. While it's not a final EOR quote, it gives you a strong benchmark for planning.
Calculate your EOR costsLeave entitlements in Moldova
Here’s what you need to know about leave entitlements in Moldova, including annual leave, public holidays, sick leave, parental leave, and more. Many companies choose to work with an Employer of Record in Moldova to stay compliant from day one.
Type
Duration
Pay During Leave
Sick leave (days 1-3)
75% (employer)
75% (employer) days 4–5, then 60–90% (CNAS) by tenure from day 6
60/70/90% (CNAS, by tenure)
Bereavement leave (spouse, child or parent)
Bereavement leave (sibling or grandparent)
Child's school leave (1st/2nd grade start and end of school year)
When hiring in Moldova, employers must provide statutory benefits required my local laws. An Employer of Record in Moldova can help you stay compliant and offer a competitive package.
Statutory Benefits
In addition to statutory leave, employees are entitled to the following statutory benefits:
Moldova operates two separate mandatory schemes: state social insurance (CNAS) and mandatory health insurance (CNAM/AOAM).
- Employer — CNAS: 24% of gross salary for standard contracts (up to 32-39% for special/hazardous conditions); no employer CNAM contribution.
- Employee — CNAM/AOAM: 9% of gross salary.
- Personal income tax: flat 12%, withheld separately.
- Minimum contribution base is effectively the minimum wage (MDL 6,300 in 2026).
WORKPLACE INJURY PROTECTION
No separate workers' compensation premium — occupational accident/disease cover is bundled into the employer's 24% CNAS contribution.
- Employer pays full average salary for the first 20 calendar days of a work-related incapacity.
- From day 21, CNAS pays 100% of average salary for the same work-related illness/accident (vs. the seniority-tiered 60/70/90% for ordinary sickness).
Statutory severance under Article 186 of the Labor Code applies to dismissals due to liquidation or staff/structure reduction.
- Formula: one average weekly salary per full year worked, with a guaranteed minimum of one average monthly salary.
- Only complete years at that employer count. Amounts are non-taxable.
Moldova has no statutory requirement for a 13th- or 14th-month salary.
- Any year-end bonus is at the employer's discretion or set by CBA.
- Common in the IT/outsourcing sector as a retention tool but not legally mandated.
Termination & notice in Moldova
Ending an employment relationship in Moldova requires careful planning to avoid disputes and unexpected costs. Learn the rules for notice periods, valid grounds for dismissal, and more.
Unfair dismissal
A dismissal is unlawful where it lacks an exhaustive legal ground, mandatory procedure was not followed, it discriminates, or targets a specially protected employee. Employees have 1 month to challenge in court; remedies include reinstatement plus compensation for forced absence.
Objective / fair dismissal
Lawful grounds include liquidation/staff reduction (2 months' notice, Art. 186 severance), unsatisfactory performance (1 month's notice), certified health incapacity, and serious disciplinary violations.
During probation
No reason or notice required — written order citing the Labor Code article; no severance.
After probation
Termination must follow a defined lawful ground with its associated notice period (1 month standard, 2 months liquidation, 14 days resignation), with severance due only for the liquidation/staff-reduction ground.
Notice periods, dismissal grounds, and severance reflect the Labor Code of Moldova (No. 154-XV/2003, as amended) as the statutory floor; CBAs or contracts may set longer notice/severance.
Related compliance info about Moldova
Staying compliant in Moldova is an ongoing responsibility, not a one-time task. Learn the key requirements around work permits, employee data protection, record-keeping, worker classification, and see how an Employer of Record in Moldova can take on that responsibility so you can focus on growing your team.
Content last reviewed Nov 2026. Employment laws change fast, always verify critical hiring decisions, and talk to our team of international experts.