The Labour and Social Protection Minister of Moldova, Natalia Plugaru, and the State Secretary of the Ministry of Labour, Social Affairs and Family of Slovakia, Marián Valentovič, signed a Social Security Agreement in Bratislava, establishing new entitlements to pensions and social benefits for Moldovan citizens who have worked officially in Slovakia.1
WHY THIS MATTERS
This agreement may be relevant for both employers and Moldovan employees engaged in cross-border work between Moldova and Slovakia. It includes provisions allowing Moldovan citizens who have worked legally in Slovakia to claim social security benefits, including old-age pensions, disability pensions, survivor’s pensions, and allowances related to work accidents or occupational diseases.
Mobile employees may have access to continuity of certain social security rights under the agreement, including in retirement or rights in the event of disability.
Key Highlights
- Moldovan citizens may be eligible for old-age pensions, disability pensions (general illness and work-related), survivor’s pensions, and allowances for work accidents or occupational diseases.
- Only individuals who have worked legally in Slovakia are covered under the agreement.
- Moldova continues to pursue social security agreements with other countries relating to the coordination of social protection for its citizens abroad.
KPMG INSIGHTS
Steps to consider
In light of the changes, organisations may review their global mobility policies and payroll and HR processes to align with the social security entitlements introduced under the agreement and consider communicating relevant coverage details to affected employees.
Assignees and/or their programme managers who have questions about the impact of these developments on their employment tax position may wish to consult with their qualified tax professional or a member of the GMS team with KPMG in Moldova (see the Contacts section).
ENDNOTE:
1 Republica Moldova, Moldpres website, “Agreement signed in Bratislava: Moldovan citizens who worked officially in Slovakia to be able to receive pensions, other social benefits,” published on 26 March 2026.
Contacts
Disclaimer
The information contained in this newsletter was submitted by the KPMG International member firm in Moldova.
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