This page provides an updated and easy-to-read overview of the main contributions, fixed payments and penalties established by the legislation of the Republic of Moldova for state social insurance and mandatory health insurance.
All values are grouped by year (2021–2025), allowing taxpayers, employers and accountants to quickly identify legislative changes.
1. Social Insurance Indicators
1.1. Employer Contributions (General Regime)
Applicable to the following categories:
- employees hired under an individual employment contract
- persons in service relations
- civil contracts for services or works
- persons holding elective positions or serving in executive authorities
- judges, prosecutors, Ombudspersons
- Moldovan citizens working in international projects (unless exempt under international agreements)
| Year |
Public employers (state institutions) |
Private employers, universities, medical institutions |
| 2021 | 29% | 24% |
| 2022 | 29% | 24% |
| 2023 | 29% | 24% |
| 2024 | 29% | 24% |
| 2025 | 29% | 24% |
1.2. Contributions for Special Working Conditions (Appendix No. 2)
| Year |
Public sector |
Private sector |
| 2021 | 39% | 32% |
| 2022 | 39% | 32% |
| 2023 | 39% | 32% |
| 2024 | 39% | 32% |
| 2025 | 39% | 32% |
1.3. Family Doctors — Independent Professional Activity
| Years |
Contribution Rate |
| 2021–2025 | 24% of income determined according to legislation |
1.4. IT Park Residents
Contributions are calculated according to Law No. 77/2016 on Information Technology Parks, applicable for 2021–2025.
1.5. Agricultural Employers (≥95% CAEM activities 01.1–01.6)
| Years |
Applicable Rate |
| 2021–2025 | 24% on salaries and compensations |
Contribution Structure (payment sources):
| Years |
Paid by employer |
Paid from state budget |
| 2021–2025 | 18% | 6% |
1.6. Individuals — Fixed Contribution (Special Categories)
Examples of categories:
- founders of individual enterprises
- persons conducting independent trade (excluding excisable goods)
- purchasers of agricultural products
(according to exclusions effective from 01.01.2021)
| Year |
Annual Fixed Contribution |
| 2021 | 11 331 MDL |
| 2022 | 12 838 MDL |
| 2023 | 14 700 MDL |
| 2024 | 17 522 MDL |
| 2025 | 20 518 MDL |
1.6¹. Liberal Professions in the Justice Sector (Non-employed)
| Years |
Annual Amount |
| 2021–2022 | 24 255 MDL |
| 2023–2025 | 27 772 MDL |
1.7. Patent Holders
| Year |
Annual Contribution |
| 2021 | 11 331 MDL |
| 2022 | 12 838 MDL |
| 2023 | 14 700 MDL |
| 2024 | 17 522 MDL |
| 2025 | 20 518 MDL |
Paid proportionally to the number of active months.
1.8. Employers in Passenger Transport (Taxi)
| Year |
Annual Contribution |
| 2021 | 11 331 MDL |
| 2022 | 12 838 MDL |
| 2023 | 14 700 MDL |
| 2024 | 17 522 MDL |
| 2025 | 20 518 MDL |
1.9. Day Workers (Zilieri) — Law No. 22/2018
| Year |
Contribution |
| 2021 | 2 886 MDL/year |
| 2022–2025 | 6% of daily remuneration |
Landowners/Tenants Working Agricultural Land Independently
| Year |
Annual Contribution |
| 2021 | 2 886 MDL |
| 2022 | 3 270 MDL |
| 2023 | 3 744 MDL |
| 2024 | 4 463 MDL |
| 2025 | 5 226 MDL |
Penalties for Non-Compliance with Social Insurance Obligations
| Violation |
Penalty |
| Late payment | 0.1% penalty per day |
| Underreporting of fixed contributions | Fine equal to the underreported amount |
| Concealment of payroll | Penalties according to Art. 261 of the Fiscal Code |
| False data in tax declarations | Penalties under Title V of the Fiscal Code |
2. Mandatory Health Insurance Indicators (MHI / AOAM)
2.1. Percentage-Based Contributions from Salary
| Category |
2021–2025 |
| Employees (hired workers) |
9% |
2.2. Non-employed Individuals (Special Categories)
- owners of agricultural land
- founders of individual enterprises
- patent holders
- lessors of property
- purchasers of agricultural products
- specific legal professions, independent family doctors
- other non-employed persons not insured by the state
| Year |
Annual Fixed Premium |
| 2021 | 4 056 MDL |
| 2022 | 4 056 MDL |
| 2023 | 12 636 MDL |
| 2024 | 12 636 MDL |
| 2025 | 12 636 MDL |
Penalties for Non-Compliance with MHI (AOAM) Obligations
| Violation |
Penalty |
| Late payment |
0.1% penalty for each day of delay |
| Underreporting of percentage-based premiums |
Fine of 20%–30% of the underreported amount |
| Evasion of calculation/payment |
Fine of 80%–100% of the premium amount |
