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Moldova: Fixed social security and health insurance contributions for 2024

Law No. 419 and Law No. 420

January 8, 2024

Law No. 419 and Law No. 420—published on 28 December 2023—establish the social security and health insurance contributions for 2024. The approved yearly fixed taxes are as follows:

  • Social security contributions for individuals not included in the category of social security contributions payers are set at MDL 17,522.
  • Social security contributions for individuals who are landlords or tenants of agricultural land who work the land individually are set at MDL 4,463.
  • Health insurance contributions are calculated as a fixed amount of MDL 12,636.

Read a January 2024 report [PDF 242 KB] prepared by the KPMG member firm in Moldova

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