Monthly gross-to-net computation for Moldova-based employees: calculates employer CNAS (24%/32%), employee CNAM (9%), and flat 12% PIT withholding; produces a signed payslip and the monthly IPC21 declaration, with annual reconciliation via CET18.
Confirm each employee's status (employed vs self-employed/individually insured), working conditions (standard 24% CNAS vs special/hazardous 32%), and whether the employer is a Moldova IT Park (MITP) resident — MITP triggers the 7% single-tax regime which replaces all standard payroll obligations. Also verify the tax year and applicable rates (2025 vs 2026 thresholds).
Collect the gross monthly remuneration for each employee in MDL, verify it is at or above the statutory minimum wage (5,500 MDL in 2025; 6,300 MDL from 1 January 2026), and determine the personal and dependent allowances each employee is entitled to claim. Confirm whether annual taxable income will exceed 360,000 MDL — above this threshold the standard 29,700 MDL annual personal allowance cannot be applied.
Run the statutory payroll formula for each employee: deduct employee CNAM (9% of gross), subtract the monthly personal allowance from the remaining base, apply 12% PIT, and derive net pay. Separately compute the employer CNAS at 24% (or 32% for special conditions) on the gross. Produce a payslip working paper for each employee.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Moldova accountant for review.
Moldova Social Contributions, Health Insurance & Personal Income Tax
Use this skill whenever asked about Moldova payroll social contributions, health insurance
Moldova Payroll
Use this skill whenever asked about Moldova (Republic of Moldova) payroll processing for e
Aggregate the monthly payroll data across all employees into Form IPC21 — the combined employer return for withheld PIT, employee CNAM, and employer CNAS — and file it with the State Tax Service (SFS) by the 25th of the month following the reporting month. Payment of all three components is also due by that date.
At year-end, reconcile cumulative PIT withheld and contributions remitted across all 12 IPC21 declarations. Support each employee in preparing Form CET18 (annual individual income tax return) due by 30 April of the following year, ensuring that total annual allowances, actual taxable income, and withheld PIT are correctly stated. Flag any underpayment or overpayment for correction.