Social and Medical Insurance Budget Indicators (2022–2026)

This page provides, in an updated and user-friendly format, the main contributions, fixed amounts, and penalties established by the legislation of the Republic of Moldova regarding state social insurance and mandatory health insurance.

All values are grouped by year (2022–2026) to allow taxpayers, employers, and accountants to quickly identify the changes that have entered into force.

1. Social Insurance Indicators

1.1. Employer Contributions (General Regime)

Applicable to the following categories:

• employees hired under individual employment contracts
• persons in public service relationships
• civil law contracts for the performance of works/services
• persons holding elective positions or appointed to executive authorities
• judges, prosecutors, Ombudsmen
• citizens of the Republic of Moldova working in international projects (if agreements do NOT provide exemption)

1.2. Contributions for Work in Special Conditions (Annex No. 2)

1.3. Family Doctors — Independent Professional Activity

1.4. IT Park Residents

Contributions are calculated in accordance with Law No. 77/2016 on Information Technology Parks, applicable during 2022–2026.

1.5. Employers in Agriculture (≥95% CAEM activities 01.1–01.6)

Contribution structure (sources of payment):

1.6. Individuals — Individual Insurance (Special Categories)

Examples of categories:

• founders of individual enterprises (including founders of peasant/farming households)
• persons carrying out independent retail trade activities (excluding excisable goods)
• persons engaged in the procurement of crop/horticultural products and objects of the plant kingdom

(subject to the exceptions provided by law)

1.6¹. Legal Professions in the Justice Sector (Not Employed)

1.7. Business Patent Holders

Payment is made depending on the duration of activity under the patent: for each month — not less than 1/12 of the annual amount.

1.8. Employers in Passenger Road Transport (Taxi)

Note: starting from 01.07.2026, this regime will be abolished.

1.9. Day Laborers (Zilieri) — Law No. 22/2018

1.10. Independent Entrepreneurs (Chapter 104, Title II of the Tax Code)

For independent entrepreneurs covered by Chapter 104 of Title II of the Tax Code, a percentage-based contribution rate applies starting from 2026.

Owners/Lessee Farmers of Agricultural Land Cultivated Individually

The contribution is paid for the full year, but not less than 1/12 of the annual amount for each month (the period is included in the contributory record).

Penalties for Breaching Social Insurance Obligations

2. Mandatory Health Insurance Indicators (MHI / AOAM)

2.1. Percentage Contributions from Salary

2.2. Unemployed Individuals (Special Categories)

• owners of agricultural land (excluding gardens and vegetable plots), regardless of whether the land is leased/used under a contract (except pensioners and persons with disabilities)
• founders of individual enterprises
• persons leasing/using agricultural land under contract (excluding gardens and vegetable plots)
• business patent holders
• persons carrying out independent retail trade activities (excluding excisable goods)
• lessors of vehicles, premises, equipment, and other tangible assets (excluding agricultural land)
• persons engaged in the procurement of crop/horticultural products and objects of the plant kingdom
• certain legal professions (mediators, notaries, lawyers, enforcement officers, judicial experts, interpreters/translators, etc.), as well as independent family doctors
• other unemployed persons not insured by the government (with proof of presence in Moldova for at least 183 days)
• foreigners granted temporary stay (family reunification/studies/humanitarian or religious activities), if treaties do not provide otherwise

Penalties for Breaching MHI (AOAM) Obligations