Frequently asked questions

From the gross salary the employer withholds the 9 % AOAM health-insurance premium, then applies 12 % income tax to what remains after AOAM and the monthly personal allowance. Net pay is the gross minus those two — the AOAM premium and the income tax. Nothing else is deducted from the employee's pay.

No. The state social-insurance contribution (CAS/BASS) — 24 % in the private sector and 29 % in the budgetary sector — is borne entirely by the employer, on top of your gross. It is never deducted from the employee's net. The individual employee contribution was abolished on 1 January 2021, so there is no employee social line at all.

Two: the 9 % AOAM health-insurance premium and 12 % income tax on the base after AOAM and the personal allowance. Everything else you may hear about — the employer CAS contribution — is an employer cost, not an employee deduction.

The personal allowance (scutirea personală) reduces the taxable base before income tax is applied. The standard allowance is 2 475 lei a month (29 700 lei a year); an increased allowance of 2 885 lei a month (34 620 lei a year) applies to defined categories such as Chernobyl liquidators, combat veterans and people with a severe disability. Supplementary allowances can apply for a qualifying spouse and for dependants.

The standard personal allowance applies only while your annual taxable income stays under 360 000 lei — a cliff at 30 000 lei a month. At or above that level the personal allowance drops to zero, so the whole of your post-AOAM income becomes taxable base. It is a hard edge, not a gradual taper.

From 1 January 2026 the national minimum wage is 6 300 lei a month for a full working programme, which is 37,28 lei an hour on a 169-hour reference month. It replaced the previous 5 500 lei a month. The minimum is a gross figure, so the take-home net is lower after AOAM and income tax.

Employees of a company resident in a Moldova IT Park have no salary withholding: net pay equals gross pay. The company pays a single tax of 7 % of revenue (with a per-employee floor of 5 220 lei a month) that replaces income tax, AOAM and the employer CAS together. It is a separate, clearly hedged regime — not the ordinary path this calculator models.

On top of your gross, the employer pays the CAS/BASS contribution — 24 % of gross in the private sector, 29 % in the budgetary sector. So the total cost of employment is your gross plus that contribution. The calculator shows this employer cost as its own line, alongside your take-home net rather than mixed into it.

No. The rates and amounts are the ones in force, transcribed from named primary sources — the Tax Code, the contributions laws and the government decisions published on legis.md. Two things limit them: a very recent change may not have reached these pages yet, and none of them has been through this site's own review and sign-off. The result is an estimate either way: the calculator cannot know your own circumstances. For the amount that binds you, check with your employer or the State Tax Service.