Employment · CNAS, CNAM, PIT
Hiring in Moldova, the full cost.
Gross salary is only the start. Add 28% in employer social and medical contributions, withhold 18% from the employee, and check the MITP floor if you are an IT Park resident.
Total annual employer cost
MDL 0
~€0
Net to employee
MDL 0
per month, after PIT and employee CNAS
MITP floor
Per-month breakdown
Gross salaryMDL 0
Employer CNAS (24%)MDL 0
Employer CNAM (4%)MDL 0
Total employer cost / monthMDL 0
Employee PIT (12%)MDL 0
Employee CNAS (6%)MDL 0
Net to employeeMDL 0
Methodology and assumptions
- Employer CNAS: 24% of gross salary, per Law on the state social insurance budget. Verify the current-year rate with SFS.
- Employer CNAM: 4% medical insurance contribution.
- Employee PIT: 12% flat under Codul Fiscal art. 15 lit. (a).
- Employee CNAS: 6% individual contribution.
- MITP floor (2026): MDL 5,220 / month per FTE, equal to 30% of the forecast average monthly salary. Applies to anyone employed for at least one day in the period.
- MITP turnover tax: 7% of gross turnover under Law 77/2016. The greater of (turnover × 7%) and (FTEs × floor × 12) is payable.
- FX: indicative MDL/EUR ≈ 19.5. Use BNM rate of the day for filings.
- Excluded: personal allowances, sector-specific exemptions, employee mealtime vouchers, voluntary insurance contributions.
What this does not do
Numbers are illustrative. Confirm specific figures with your Moldovan adviser before relying on them. The tool ignores personal allowances, dependants, voluntary contributions, and sector-specific exemptions.
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