2 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
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.
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.