Tax Changes 2021
Moldova

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

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Employer of Record Services in 118 Countries

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