Foreign nationals generally require the appropriate immigration status and authorisation to work in Moldova. Labour immigration is linked to the needs of the Moldovan labour market and, depending on the employee and role, a right of temporary stay for work purposes may be required. 

• Work Authorisation: Foreign employees generally require a valid employment contract and the appropriate temporary residence or work authorisation.
• Residence Permit: Applications for temporary residence for employment require documents including the employee's passport, employment contract stating the monthly salary, criminal record and proof of accommodation. 
• Priority Occupations: Simplified or specific procedures may apply to foreign nationals employed in occupations included on Moldova's priority occupation list.
• EU Citizens: EU citizens are subject to specific immigration procedures and documentation requirements when working in Moldova.

• Payroll Frequency: Payroll is generally processed monthly, with employers responsible for calculating and withholding applicable income tax, health insurance and social insurance obligations.
• Income Components: Salaries, overtime, bonuses, allowances, benefits in kind and other employment-related remuneration are generally included in taxable employment income. 
• Deductions: Mandatory health insurance contributions, applicable social security contributions and eligible personal allowances may reduce taxable income.
• Social Security Contributions:
  
  • Employer: 24%
  • Employee: No separate employee SSC; the employer remits the statutory social security contribution
    Mandatory Health Insurance: 9% employee contribution 
• Minimum Wage: From 1 January 2026, the national minimum wage is MDL 6,300 per month, based on a full working schedule of 169 hours per month. 
• Payroll Reporting: Employers are responsible for reporting and paying applicable social security contributions, with employer SSC generally due by the 25th of the month following the reporting month.

• Contract Types: Employment contracts may be concluded for an indefinite or fixed term. The individual employment contract must contain key employment conditions, including remuneration, working time, annual leave, social insurance and medical insurance provisions. 
• Probation: A probationary period may generally be established for up to six months. For unskilled workers, the maximum is 30 calendar days. Fixed-term contracts have shorter probation limits depending on their duration.
• Working Hours: The standard working week is 40 hours.
• Overtime: Overtime is regulated by the Labour Code and must be compensated at statutory rates. Employers must maintain records of working time, including overtime.
• Minimum Wage: MDL 6,300 per month for a full-time employee in 2026. 
• Termination: Employment may end by agreement, resignation, expiry of a fixed-term contract or employer-initiated termination on legally recognised grounds. Statutory notice and other termination requirements depend on the circumstances.
• Severance: Statutory severance may apply in specified employer-initiated termination situations, including certain redundancy and organisational circumstances.

• Annual Leave: Employees are entitled to a minimum of 28 calendar days of paid annual leave, excluding non-working public holidays. Moldova plans to move to a 22-working-day calculation from 2027, subject to the completion and entry into force of the relevant reforms. 
• Sick Leave: Paid medical leave is available to employees based on a medical certificate, with benefits provided under Moldova's social insurance system. 
• Maternity Leave: Maternity leave consists of 70 calendar days before childbirth and 56 days after childbirth, with longer postnatal periods applying in cases of complicated or multiple births. A partially paid childcare leave is available until the child reaches three years of age. 
• Paternity Leave: Fathers are entitled to 14 calendar days of paternity leave, which must generally be taken within the first 56 days following the child's birth. The associated paternity benefit is paid from the state social insurance budget. 
• Childcare Leave: Partially paid childcare leave is available until the child reaches three years of age. Additional unpaid childcare leave may be available from age three to six. 
• Public Holidays: Moldova provides statutory non-working public holidays in addition to annual leave.

• Tax Residency: Moldova generally taxes residents on taxable income according to the Moldovan tax rules, while non-residents are generally taxed on Moldovan-source income. Employment income from work performed in Moldova is generally subject to Moldovan taxation.
• Residents: Employment income is generally subject to 12% personal income tax after applicable deductions and allowances.
• Non-Residents: Employment income, including benefits in kind, is generally subject to a 12% personal income tax rate where taxable in Moldova.
• Tax Year: January 1 – December 31.
• Personal Allowance: The standard annual personal allowance for 2026 is MDL 29,700, subject to the applicable eligibility conditions. A major personal allowance of MDL 34,620 and dependant allowances may also apply. 
• System: Moldova applies a 12% flat personal income tax rate to standard employment income rather than a progressive employment tax scale.