Moldova Social Contributions, Health Insurance & Personal Income Tax
Asked about Moldova payroll social contributions, health insurance, or personal income tax for employees, employers, or self-employed individuals.
What this covers — Moldova, 2025
- Required inputs and refusal catalogue
- Payment pattern library
- Worked examples
- Tier 1 rules
- Tier 2 catalogue
- Excel working paper template
- Bank statement reading guide
- Onboarding fallback
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 Social Contributions, Health Insurance & Personal Income Tax 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 payroll social contributions, health insurance, or personal income tax for employees, employers, or self-employed individuals. Trigger on phrases like "Moldova payroll", "CNAS contribution", "CNAM health insurance", "how much social insurance in Moldova", "Moldova employer cost", "24% social contribution", "9% health insurance Moldova", "Moldova PIT 12%", "IPC21 declaration", "fixed social contribution self-employed Moldova", "Moldova minimum wage", "MDL salary calculation", "Moldova IT Park 7%", or any question about Moldovan State Social Insurance (CNAS), Mandatory Health Insurance (CNAM), or income tax withholding. Also trigger when classifying bank statement transactions that relate to CNAS, CNAM, SFS (Serviciul Fiscal de Stat), or payroll tax payments from Moldovan banks (Maib, MICB/Moldindconbank, OTP, Victoriabank). Also trigger when preparing a monthly IPC21 declaration or an annual CET18 individual return where contribution and PIT computations are relevant. This skill covers the 12% flat PIT, employer 24%/32% CNAS rates, employee 9% CNAM, fixed annual contributions for the self-employed, minimum wage and average-salary thresholds, payroll forms, penalties, the IT Park single-tax regime, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any Moldovan payroll or contribution work.
The full rule
The complete, step-by-step rules for Moldova Social Contributions, Health Insurance & Personal Income Tax — 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.