How to Calculate Salary in Moldova in 2025: Gross, Net, Tax Rates and Examples
Calculating salary in the Republic of Moldova means understanding two key things: how much an employee takes home (net salary) and what the total employment cost is for the company. In 2025, updated personal allowances, income tax rates and CNAS/CNAM contributions apply. This guide walks you through the main concepts, provides step-by-step examples and answers common questions from both employees and employers.
The article is useful for employees, business owners and companies that cooperate with providers of accounting services, request tax consulting and use audit services to keep their payroll and compliance under control.
What Is Gross Salary and Net Salary – Simple Explanation
Gross salary is the amount stated in the employment contract, before deducting social contributions and income tax.
Net salary is the amount actually received by the employee, after all mandatory deductions.
In 2025, the following are normally deducted from gross salary in Moldova:
- contribution to CNAM (mandatory health insurance) – 9% of gross;
- contribution to CNAS (social insurance) – approximately 6% of gross for the employee;
- personal income tax – 12% applied to the taxable base after personal allowances.
Gross vs Net – Quick Comparison
| Indicator | Gross salary | Net salary |
|---|---|---|
| Shown in the employment contract | Usually yes | Sometimes |
| Includes taxes and contributions | No | Yes |
| Represents the actual amount received by the employee | No | Yes |
What Taxes and Contributions Are Withheld from Salary in Moldova in 2025
CNAM Contribution – 9%
This is the mandatory health insurance contribution. It is calculated as a percentage of gross salary and withheld by the employer.
CNAS Contribution – approx. 6%
This is the social insurance contribution paid by the employee. It is also calculated from gross salary.
Personal Income Tax – 12%
Personal income tax (PIT) is applied to the taxable base, calculated as follows:
Taxable base = Gross salary − CNAM contribution − personal allowance − other allowable deductions.
Important: contribution rates and allowance amounts may change following legislative updates. Always verify current figures on official sources before performing precise calculations.
Personal Allowances in 2025
| Type of allowance | Annual amount, MDL | Monthly amount, MDL |
|---|---|---|
| Standard personal allowance | 29,700 | 2,475 |
| Increased personal allowance | 34,620 | 2,885 |
| Allowance for spouse | 21,780 | 1,815 |
| Allowance per dependent | 9,900 | 825 |
Formula for Calculating Net Salary in 2025
A simplified formula for estimating net salary looks like this:
Net = Gross − (Gross × 0.09) − (Gross × 0.06) − ((Gross − Allowance − Gross × 0.09) × 0.12)
Note: this formula provides an indicative result. In practice, the calculation should be adjusted for the employee’s exact allowance type, specific status and any special regimes.
Step-by-Step Example: Gross Salary of 10,000 MDL
Initial data:
- Gross salary: 10,000 MDL;
- Standard personal allowance: 2,475 MDL per month;
- Rates: CNAM 9%, CNAS 6%, PIT 12%.
- Calculate CNAM (9%): 10,000 × 9% = 900 MDL;
- Calculate CNAS (6%): 10,000 × 6% = 600 MDL;
- Determine the taxable base: 10,000 − 900 − 2,475 = 6,625 MDL;
- Calculate PIT (12%): 6,625 × 12% = 795 MDL;
- Determine net salary: 10,000 − (900 + 600 + 795) = 7,705 MDL;
- Calculate the total cost of the employee for the employer: employer’s CNAS contribution ≈ 10,000 × 18% = 1,800 MDL, so the total cost is ≈ 11,800 MDL.
Calculation Table
| Step | Amount, MDL |
|---|---|
| Gross salary | 10,000 |
| CNAM 9% | −900 |
| CNAS 6% | −600 |
| Taxable base | 6,625 |
| PIT 12% | −795 |
| Net salary | 7,705 |
| Total employment cost (≈ +18%) | 11,800 |
Additional Salary Calculation Scenarios
1. Employee with no additional allowances
If the employee only uses the standard personal allowance, with a gross salary of 10,000 MDL, the approximate net salary will be around 7,700 MDL.
2. Married, with two children
Allowances:
- standard personal allowance: 2,475 MDL;
- allowances for two dependents: 825 × 2 = 1,650 MDL.
Total allowances: 4,125 MDL. In this case, for the same gross salary of 10,000 MDL, the net salary will be higher – roughly 8,300–8,500 MDL, depending on the exact treatment of allowances.
3. Employee of an IT Park resident company
IT Park residents benefit from a special tax regime with a unified 7% tax on turnover. Part of the overall tax burden is covered by this unified tax, so net salaries may be significantly higher compared to the general regime. The exact result depends on company policies and how remuneration is structured.
4. Part-time employee (0.5 FTE)
If the employee works half-time, for example with a gross salary of 5,000 MDL, contributions and PIT are calculated proportionally. In practice, net salary will be around 4,000 MDL, depending on applicable allowances.
Common Specifics and Practical Situations
Meal vouchers
Meal vouchers are typically part of the remuneration package. If the face value of a voucher is up to 70 MDL, it may be exempt from certain contributions and taxes; above this threshold, the difference can become taxable. Exact rules should be checked in the legislation or with a specialist in tax consulting.
When an employee has two jobs
- the personal allowance can only be applied with one employer;
- CNAM and PIT are withheld separately for each salary;
- any necessary adjustment is made via the annual CET-18 tax return.
Freelancers and service contracts
Income from service contracts can be taxed at source or via self-declaration. If the payer does not withhold the tax, the freelancer must declare the income via CET-18 and pay 12% PIT on the taxable base.
Refunding overpaid income tax (CET-18)
If, during the year, more tax was withheld than actually due, the individual can request a refund by filing the CET-18 return by 30 April of the following year. The refund is made to the bank account or in cash, according to tax authority procedures.
Frequent Errors in Salary Calculation and How to Avoid Them
- confusing gross and net salary when negotiating job offers;
- incorrect application of personal and dependent allowances;
- failure to include bonuses and premiums in the tax base;
- underestimating the total employment cost of an employee;
- errors in calculating paid leave and sick-leave compensation.
When It Makes Sense to Outsource Payroll to Specialists
As a company grows and its workforce structure becomes more complex (different contract types, tax regimes, allowances), the risk of payroll errors increases. In these conditions, many businesses choose to work with firms that provide professional accounting services, tax consulting and audit services to review payroll calculations and reporting.
Outsourcing or getting specialised assistance helps reduce tax risks, saves management time and ensures compliance with current Moldovan legislation.
FAQ
1. How do I calculate net salary in Moldova?
Start from gross salary, deduct CNAM and CNAS contributions, then calculate 12% PIT on the taxable base (gross minus CNAM minus allowances). The remaining amount is net salary.
2. What percentage is withheld from salary?
In general: 9% for CNAM, around 6% for CNAS and 12% PIT on the taxable base. The effective burden depends on personal allowances.
3. What is the difference between gross and net salary?
Gross salary is the contractual amount before tax. Net salary is what the employee actually receives after contributions and tax.
4. What allowances apply in 2025?
The standard personal allowance is 2,475 MDL per month, the increased allowance is 2,885 MDL and each dependent allowance is 825 MDL per month. The final set depends on the family situation.
5. How is salary calculated if I have two jobs?
The personal allowance is claimed with only one employer. Contributions and PIT are withheld from both salaries, and any correction may be made via the annual tax return.
6. How does IT Park affect salary taxation?
IT Park residents pay a unified 7% tax on turnover, which may reduce the overall tax burden and make net salaries more attractive compared to the general system. The exact impact depends on the company’s revenue and cost structure.
7. How are bonuses and premiums taxed?
Unless special rules apply, bonuses and premiums are treated as salary income and are subject to CNAM, CNAS and PIT under the same rules as base salary.
8. How can I recover overpaid income tax (CET-18)?
By filing the CET-18 return by 30 April, stating actual income, allowances and tax already withheld. If a positive balance in favour of the taxpayer arises, the tax authority can refund it to the declared bank account or in cash.
Important: the figures and rates above are indicative and refer to 2025. For concrete decisions, always check the latest legislation and consult an accounting or tax professional.