Moldova Payroll
Asked about Moldova (Republic of Moldova) payroll processing for employed persons.
What this covers — Moldova, 2025
- Income Tax Withholding (flat 12%)
- Social & Health Contributions -- Employee Deductions
- Social Contributions -- Employer Contributions
- Minimum Wage and Reference Wages
- Personal and Dependent Exemptions
- Conservative Defaults
- Required Inputs + Refusal Catalogue
- Transaction / Payment Pattern Library
- Worked Examples
- Tier 1 Rules (deterministic — apply directly)
- Tier 2 Catalogue (reviewer judgement required)
- Excel Working Paper Template
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Moldova Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Moldova accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Moldova to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Moldova →Depends on
About
Use this skill whenever asked about Moldova (Republic of Moldova) payroll processing for employed persons. Trigger on phrases like "Moldova payroll", "Moldova PAYE", "impozit pe venit", "income tax withholding Moldova", "CNAS", "BASS", "social insurance Moldova", "CNAM", "FAOAM", "health insurance Moldova", "Form IPC21", "darea de seama IPC21", "scutire personala", "personal exemption Moldova", "net salary Moldova", "salariu net", "gross to net Moldova", "minimum wage Moldova", "salariul minim", "employer social contribution Moldova", "SFS Moldova", "Serviciul Fiscal de Stat", "MDL payroll", or any question about computing employee pay, withholding income tax, or social/health contributions for Moldova-based employees. This skill covers flat 12% income-tax withholding, employee social insurance (CNAS 6%), mandatory health insurance (CNAM 9%), the 24% employer social contribution, personal/dependent exemptions, minimum wage, the unified monthly IPC21 return, and filing obligations. ALWAYS read this skill before processing any Moldova payroll.
The full rule
The complete, step-by-step rules for Moldova Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Moldova tax skills
Other Moldova computations in the OpenAccountants library.