Moldova Social Contributions

---
name: moldova-social-contributions
description: "Compute Moldova social contributions and compulsory medical insurance for 2026. Distinguish ordinary private and public employers, special aviation roles, agricultural relief, IT-park insured income, independent physicians and justice professions, fixed-contribution categories, patents, taxi transitions, day workers and independent service entrepreneurs. Apply the social minimum base and separate part-time contribution floor, and distinguish salary accrual from medical-premium payment timing. Use for CNAS, CNAM, IPC21, fixed social insurance, health premiums, payroll contribution reconciliation, status overlaps, payment deadlines and arrears. This source-cited draft has a bounded source-review record linked under Sources and does not claim comprehensive coverage or accountant attestation."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/moldova-social-contributions"
  jurisdiction: "MD"
  tax_year: "2026"
  last_updated: "2026-10-31"
---

# Moldova social contributions and medical insurance, 2026 v0.15

## Who this applies to

Determine the actual payer category, insured person, remuneration, work period and payment date before calculating Moldova's 2026 social contributions or mandatory medical insurance. These are different systems with different bases and timing. This source-cited draft replaces the earlier mixed-year summary. It has a bounded source-review record linked under Sources and is not accountant-attested; the country remains partial. [Law 489/1999 arts. 17–23][social]; [Law 1593/2002][health].

Social insurance covers the ordinary private and public employer categories, specified special-condition work, IT-park employment, independent family physicians, qualifying agriculture, individual/farm founders, independent retail and plant-product purchasing, justice professions, patents, day workers and the new independent service entrepreneurs. A sole trader, patent holder and independent service entrepreneur are not interchangeable categories. Obtain actual registration and overlapping employment/pension/disability records. Insured benefits also differ by category; payment of a fixed amount does not establish entitlement to every benefit. [Law 489 art. 17 and annex 1; CNAS instructions points 2–3, 10–20][instructions].

Mandatory health insurance separately distinguishes percentage payers in Law 1593 annex 1 and fixed-premium categories in annex 2. Current annex 1 identifies employees as percentage payers and includes the covered civil-contract remuneration route. Do not recreate an employer/employee percentage split from an older summary. For IT-park salary, use the special single-tax route; civil-contract payments remain a separate classification. State-insured status, concurrent categories, residence and the dates a status starts or ends matter. [Law 1593 arts. 4–6 and annexes 1–2][health]; [2026 medical budget art. 4][medicalbudget].

Foreign citizenship alone does not exempt a worker from social insurance. Law 489 art. 19(6) applies the charging rule to the stated national/foreign/stateless groups and contains a specific exception for foreigners meeting Law 200/2010 art. 43^17 conditions. Establish those conditions or the operative international agreement before claiming an exemption. Tax residence and social-insurance coverage require separate legal tests. [Law 489 art. 19(6)][social].

Use [payroll](moldova-payroll.md) for wage withholding and net pay and [individual income tax](moldova-income-tax.md) for annual residence, allowances, investment income and returns. Their remaining ordinary gaps stay explicit in the country README. Bank descriptions, the old Guide's “Tier 1/Tier 2” rule headings and a matching payment amount do not establish legal eligibility or review status.

## Rates, bands and thresholds

All amounts are MDL. Classify first; the same percentage does not make two categories equivalent. CNAS instructions below are the authority's 2026 operating instructions, Order 31-A of 18 February 2026, with their cited statutory provisions. The actual current annex-1 tariff DOCX has now been downloaded, retained and read; its benefit classes and category payment clocks are set out below.

| Category or measure | 2026 rate/amount and limits | Primary authority |
|---|---|---|
| Ordinary commercial private/state/municipal employers; specified higher-education and medical institutions | Employer social contribution 24% of the applicable base | [CNAS point 9.2; Law 489 annex 1, 1.1](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Specified budgetary/public authorities and institutions | Employer social contribution 29%; check the higher-education/medical exceptions | [CNAS point 9.1; annex 1, 1.1](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Listed civil-aviation special-condition roles | 39% in the specified public category; 32% in the specified private category. A general “hazardous” description does not establish either category | [CNAS points 10–10.2; annex 1, 1.2; Law 489 annex 2](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Independent family physician | 24% of the defined professional income; employees follow their own employer category | [CNAS point 11; annex 1, 1.3](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Qualifying agriculture | Total social tariff 24%: employer 18%, state-budget transfer 6%; qualifying CAEM 01.1–01.6 income must be at least 70% of operating income | [Law 489 art. 17(3^1)–(3^2)](https://www.legis.md/cautare/getResults?doc_id=156677&lang=ro); [CNAS points 13–13.4](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Employee social withholding in ordinary employment | The listed ordinary employer tariff is the employer's liability; do not deduct an additional old 6% employee social tariff | [CNAS points 9–10; annex 1, 1.1–1.2](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Ordinary employee/covered civil-contract health premium | 9% of covered salary/other remuneration; ordinary employee premium is withheld by the payer | [Medical budget art. 4(1)](https://www.legis.md/cautare/getResults?doc_id=156542&lang=ro); [Law 1593 arts. 4, 6, 12, 20 and annex 1](https://www.legis.md/cautare/getResults?doc_id=152955&lang=ro) |
| National minimum monthly wage used in the contribution floor | 6,300 from 1 January; contribution base at least the minimum proportionate to time worked; part-time/reduced-work social contribution at least 25% of the full-minimum contribution | [CNAS point 19.1](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf); [Law 489 art. 22(1), January version](https://www.legis.md/cautare/getResults?doc_id=151170&lang=ro) |
| Forecast monthly average salary | 17,400 | [CNAS point 12.1 citing Government Decision 773/2025](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| IT-park insured employment income | 68% of forecast average salary = 11,832 a month for the specified insured-income purpose; this is not the worker's actual cash salary | [CNAS point 12.1](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| IT-park single-tax allocation to social budget | 54.7% of the single tax; distinct from the new service entrepreneur's allocation | [CNAS point 12.2](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Specified founders, independent retailers, plant-product purchasers and patents | Annual fixed social amount 22,878; monthly amount 1,906.50, subject to the category/period/exemption rules | [Social budget art. 3(1)](https://www.legis.md/cautare/getResults?doc_id=156540&lang=ro); [CNAS points 15, 17](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Justice professions | Annual fixed social amount 30,966; monthly 2,580.50, subject to the category, overlap and suspension rules | [Social budget art. 3(2)](https://www.legis.md/cautare/getResults?doc_id=156540&lang=ro); [CNAS point 16](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Taxi-driver fixed social category | 1,906.50 monthly only January–June; from 1 July ordinary employer treatment and IPC21 replace this special category | [CNAS points 2.2, 18–18.3](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Covered day worker | Social 6% of daily remuneration; the stated 169-hour monthly norm gives 37.28 hourly and 298.24 for eight hours in the 2026 instruction | [CNAS point 19.1](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| New independent service entrepreneur | Single tax 15% up to annual income 1.2 million and 35% on excess; 53.3% of that tax allocated to social budget. Do not impose the ordinary employer tariff on the same single-tax receipt | [CNAS points 2.1, 20; Law 489 annex 1, 1.10](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Voluntary social contract | 22,878 annual; qualifying individually working agricultural landholder/tenant 5,827 annual; at least one twelfth monthly | [Social budget art. 3(3)](https://www.legis.md/cautare/getResults?doc_id=156540&lang=ro); [CNAS points 22–22.4](https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf) |
| Fixed annual health premium | 12,636 for covered fixed categories, subject to the category and entry-date rules | [Medical budget art. 4(2)](https://www.legis.md/cautare/getResults?doc_id=156542&lang=ro) |
| Eligible early-payment health amount | 2,527 for the stated annex-2 groups 1, 3 and 4 paid within the statutory deadline; exclude digital nomads and concurrent groups 2/2^1 | [Medical budget art. 4(3)](https://www.legis.md/cautare/getResults?doc_id=156542&lang=ro); [Law 1593 art. 22](https://www.legis.md/cautare/getResults?doc_id=152955&lang=ro) |
| Fixed health groups 2/2^1 and digital nomads | 12,636 under the separate statutory conditions; no automatic early-payment reduction | [Medical budget art. 4(4), (6)](https://www.legis.md/cautare/getResults?doc_id=156542&lang=ro) |

The medical-budget statute says **2,527**, whereas the Finance Ministry's January 2026 overview says 2,572. The statute controls. For the new service-entrepreneur top-up, Fiscal Code art. 69^26(2) refers to the annual fixed amount granted for timely payment to Law 1593 annex 2 point 1(b). The linked 2026 statutory benchmark is 2,527, not the overview's 2,572. Apply the separate allocation/difference method below; this reference does not reclassify the entrepreneur as an ordinary fixed-premium payer. [Fiscal Code art. 69^26(2)][code]. [Medical budget art. 4][medicalbudget]; [Finance Ministry overview][mfchanges].

## The base

### What the actual tariff annex covers

The current Law 489 annex 1 directly confirms each tariff category, its payment clock and insured-benefit population. Rows 1.1–1.5 cover the stated ordinary, special-condition, physician, IT-park and agricultural classes; their ordinary monthly deadline is the 25th of the following month. The agricultural 24% row splits into employer 18% and State 6%. Row 1.1 also includes the stated IT-park civil work/service contracts and internationally funded employment subject to its agreement exception; neither employer label alone proves exemption. [Actual annex 1 rows 1.1–1.5][socialtariff].

| Actual annex-1 category | Contribution/payment route | Insured-benefit class in the annex |
|---|---|---|
| 1.6: specified individual/farm founders, independent retailers and plant-product purchasers | Annual-budget fixed amount, one twelfth monthly by the following month's 25th; exclude pensioners, persons with disabilities and the stated 1.1–1.5 overlaps | Old-age pension and death grant |
| 1.6^1: justice professions | Separate annual-budget fixed amount, one twelfth monthly by the following month's 25th; exclude pensioners, persons with disabilities and the stated 1.1–1.6 overlaps | All State social-insurance benefit types |
| 1.7: patent holders | Annual-budget fixed amount, at least a monthly twelfth for the activity duration, paid when applying/extending; apply its pension/disability and 1.1–1.6^1 overlap exclusions | Old-age pension and death grant |
| 1.9: covered day workers | The beneficiary pays 6% of daily remuneration by the following month's 25th; apply Law 22 and the stated 1.1–1.7 overlap exclusions | Old-age pension and death grant |
| 1.10: independent service entrepreneurs under Code chapter 10^4 | Social component of the monthly single tax, due by the following month's 25th | All State social-insurance benefit types |

These are the annex's insured-benefit classes, not a finding that an individual already satisfies every benefit's qualifying-period, event and application conditions. The annex delegates the fixed amounts to the annual budget; use the separately sourced 2026 amounts above and the category/start/cessation rules below. Do not import the justice-profession benefit class into founder/patent/day-worker categories, or revive the former taxi fixed category after its sourced transition. [Actual annex 1 rows 1.6–1.10][socialtariff]; [2026 social budget art.3][socialbudget]; [CNAS category instructions][instructions].

### Ordinary social contribution and the minimum

1. Establish the statutory employer and worker category. Do not choose 24%, 29%, 32% or 39% from the bank reference or assume that all difficult/hazardous jobs are civil-aviation special-condition jobs. Annex 2 lists navigant, air-traffic and technical aviation roles; apply the actual category and documented conditions. The ordinary employer contribution is an employer cost, separate from the employee health deduction and PIT. [Law 489 arts. 17–18, annex 2][social]; [CNAS points 9–10][instructions].
2. Reconcile accrued gross salary and other covered remuneration for every employee to the payroll and nominal insured record. Social contributions follow accrual/calculation, not merely the date cash leaves the bank. A wage bank debit often represents net cash after withholding and does not identify the social base. [Law 489 art. 20(1), (5)][social]; [CNAS points 5–9][instructions].
3. Apply Law 489 art. 22(1)'s minimum: the employee's monthly base cannot be lower than the national minimum in proportion to time worked. For part-time or reduced work, the calculated social contribution cannot be below 25% of the contribution on the full national monthly minimum. Compare the actual contribution, the time-proportionate minimum contribution and that separate floor. Obtain the actual time/work-status record; do not impose an ordinary-salary calculation on an IT-park insured-income entry or a fixed-tax category. The minimum wording is present in both the January and current selected statute. [Art. 22][social]; [January art. 22][socialjan].
4. For amounts calculated now for other service periods, preserve both the calculation/reporting month and the actual insured service periods. CNAS points 7–8.3 apply the calculation-period tariff and current reporting method; their December/January holiday-pay and employer/state-funded sickness examples require distinct nominal categories. Do not shift every prior-year correction into a fictional current service period. Historical declaration corrections have their own rules below. [CNAS points 7–8.3, 33][instructions].
5. Test every excluded payment against Law 489 annex 3. Exclusion from PIT or a corporate deduction is not automatically exclusion from social insurance. Excluded remuneration also does not enter the insured-benefit calculation under art. 23(2). [Law 489 art. 23 and annex 3][social].

The following statutory exclusion groups preserve ordinary remuneration distinctions. Apply the exact facts and any cited Government procedure; the label alone is insufficient. Annex 3 covers Government-organised transport/food/training and student-trainee transport/food; duty-travel and specified injury compensation; statutory redundancy amounts; specified public/military service compensation; protection equipment, therapeutic food and the stated treatment/rest facilities; qualifying gifts and Fiscal Code art. 24(19^3)/(20) payments; scholarships and specified student work; duty-transfer travel/removal/housing; the stated young-specialist payments; temporary-incapacity benefits and public-budget social benefits; property-management income including dividends/interest; state-bond proceeds; qualifying grants; copyright and civil-agreement amounts **except work/service contracts**; inventions; qualifying union/employer-organisation material aid; specified injury/death compensation; sport/competition awards; survey participation rewards; damage compensation **except salary for forced absence**; patent activity receipts; specified state first-home/teacher payments; SARS-CoV-2 testing/vaccination; alternative childcare up to 2,500 monthly per employee's child under 3; and the stated electoral-worker indemnity. Public/medical staff commuting/housing and strategic-industry young-worker payments have their own exact conditions. This is a classification map, not a universal exemption for every payment with one of these names. [Law 489 annex 3 points 1–43][social].

Employee gifts/benefits tied to Fiscal Code art. 24(19^3)/(20) require the actual deductible-limit tests. In 2026 the rural-tourism/vacation-voucher and sports benefit route shares the 50%-of-forecast-salary cap; do not apply a second independent cap to the same combined route. Obtain provider activity, benefit type, period and per-employee records. See the [corporate draft](md-corporate-income-tax.md) for the underlying expense tests and its remaining Government-procedure gaps. [CNAS points 4.1–4.2][instructions]; [Fiscal Code art. 24][code].

### Agriculture, IT parks and other professional categories

For agriculture, compute qualifying CAEM 01.1–01.6 income divided by recorded operating income for the reporting period. Preserve the pre-1-January accounting-policy election and reconcile the actual annual ratio before the final monthly declaration. For the missing-policy correction route, CNAS point 13.3 expressly requires an actual annual ratio **above 70%**. Its application at exactly 70% is unconfirmed here. If 18% was used and the actual ratio fails, correct and settle the ordinary difference. The state 6% is not an employee deduction. [Law 489 art. 17(3^1)–(3^2)][social]; [CNAS points 13–13.4][instructions].

For IT-park employment, report the specified 11,832 monthly insured income for each employer independently. Multiple jobs within the same employer do not create multiple insured-income bases. Keep the 54.7% allocation of the park's single tax distinct from insured income and actual salary; covered civil work/service contracts remain under the ordinary social law. The previous Guide's 7%-of-turnover and 30%-of-average-salary minimum assertions require the full current park-tax eligibility/base and headcount rules, which this social draft does not certify. [Law 489 art. 19(7), 20(4)][social]; [CNAS points 12.1–12.3][instructions].

For an independent family physician, use the legally determined professional income base; employees are not converted into self-payers because their employer is a physician. For justice professions, distinguish lawyer, notary, bailiff, authorised administrator and mediator; check statutory overlapping categories, pension/disability and officially recorded professional suspension. Notify CNAS of a qualifying suspension. Sickness reporting distinguishes self-funded from social-budget periods rather than cancelling every month automatically. [Law 489 art. 22(4)][social]; [CNAS points 11, 16–16.6][instructions].

### Fixed contributions, patents, taxis, day work and voluntary insurance

For individual/farm founders, independent retailers and plant-product purchasers, the fixed contribution runs from state registration to deletion, subject to the actual exclusions. Pensioner/disability/insured-employment exemptions require the statutory evidence. An old-age social allowance without pension entitlement is not the pensioner exemption. Zero insured employment income, suspended contracts, the stated maternity/childcare/unpaid leave situations and sickness periods have different effects under the CNAS instructions. Do not extend an employment exemption to every month without insured pay. Founders who also retail/purchase plants and concurrent retail/plant purchasers follow the specified single-capacity assessment rules, avoiding duplicate identical fixed charges. [CNAS point 15 and subpoints][instructions].

For plant-product purchasers and independent retailers, CNAS makes the specified monthly assessment from its received registration data; this is not a demand that every person file CAS18-AN. Check the individual's CNAS account and category. [Law 489 art. 20(1^1)][social]; [CNAS points 2.3, 15.5–15.6, 25.2][instructions].

A patent holder pays for the patent period at application/renewal, with at least a full monthly twelfth for every touched month; do not prorate a partial month like a new taxi hire. A patent spanning year-end follows the CNAS tariff rule depending on whether the next budget was enacted when the application was made. [CNAS points 17.3–17.4][instructions].

Only January–June 2026 uses the taxi driver's fixed contribution. A new hire during a month has the stated remaining-calendar-days proration; termination during a month retains the full monthly charge, without automatic refund/reallocation. Other employment/functions are separately subject to ordinary contributions. From 1 July, use the general salary category and IPC21 rather than continuing the old fixed/TAXI18 method. [CNAS points 2.2, 18–18.3][instructions].

For covered day workers, establish eligibility under Law 22/2018, the remuneration and overlap exclusions before applying 6%. The 2026 instruction's daily wage illustration uses the specified minimum and hours; do not assume every day worker works an eight-hour day. [CNAS point 19.1][instructions].

For the new independent service entrepreneur, social contributions form 53.3% of the single tax, whose annual income bands are 15% up to 1.2 million and 35% above. SFS calculates the tax and issues the next-month notice; CNAS records the transmitted social component. Do not confuse this with independent retail, a justice profession or IT-park taxation. The fiscal period is the calendar year, with the stated registration-to-cessation/year-end or year-start-to-cessation periods. Article 69^26(3) taxes actual service income for a person starting or ceasing during the period. The registration/activity tests and monthly cumulative-band adjustments still need their implementing procedures; use the [individual-income draft](moldova-income-tax.md) for the separate regime and reclassification tests. [Fiscal Code arts. 69^20–69^26][code]. [CNAS points 2.1, 20.2][instructions]; [Law 489 art. 20(4^1)][social].

A qualifying voluntary contract covers at least one month; the general monthly amount is 1,906.50. For qualifying individually working agricultural landholders/tenants the CNAS 2026 schedule gives 485.59 for January–November and 485.51 for December, totalling 5,827. Retrospective coverage is available only for the stated periods from 1999, or 2009 for the stated agricultural group, at the applicable contract-date tariff. Payment in 2026 does not lock a tariff for a contract made later. Termination normally gives no refund; documented overlap with actual insured income has the specific request/refund route. [Social budget art. 3(3)][socialbudget]; [CNAS points 22–22.4][instructions].

A legally state-registered business suspension can suspend the specified categories' social calculation/reporting/payment duties. Obtain the actual registration and affected category; a quiet bank account is not a registered suspension. [CNAS point 21][instructions].

### Medical insurance is a separate computation

For percentage premiums, start with covered gross remuneration **before income tax or other deductions**. Withhold/remit the ordinary employee's premium as the law requires. Salary and covered civil contracts must be classified under annex 1; other receipts are not automatically wages. Law 1593's IT-park salary exception does not exempt every payment by an IT-park resident. [Law 1593 arts. 4–6, 12, 20 and annex 1][health].

For fixed-premium liability, establish the actual annex-2 category at 1 January and all later status changes. Categories include the statute's specified land/property/patent/independent-business groups, justice professions, independent medical practice, other non-employed non-state-insured persons and digital-nomad conditions. Do not charge every non-salaried resident 12,636 without testing State coverage, percentage status, residence and category overlap. The State-category, overlap and status rules are set out below; treaty-specific international cases remain open. [Law 1593 annex 2][health]; [medical budget art. 4][medicalbudget].

For eligible annex-2 groups 1, 3 and 4, timely payment under art. 22 gives the 2,527 amount only if the person is not a digital nomad and does not concurrently fall within groups 2/2^1. Groups 2/2^1 pay 12,636 under the annual law's stated rule. Digital nomads obtain insured status after paying the full amount. A Moldovan citizen outside the payer categories who establishes more than 183 calendar days abroad after the statutory deadline has the separate full-premium/status route; it is not a blanket exemption for every resident working abroad. [Medical budget art. 4(3)–(6)][medicalbudget].

For a person entering a fixed category after the annual deadline, Law 1593 art. 23 gives a 30-calendar-day payment deadline and its prescribed proportional calculation. The relevant uninsured days can include uninsured days before entry as well as the remaining year; do not assume liability starts only on registration. Refund/reallocation on overlapping salary premiums, newly acquired exempt status or other changes has the statute's own conditions, including the stated comparison with the full fixed amount. Late acquisition of insured status requires the applicable premium and late charge. Obtain CNAM's category/day record before calculating. [Law 1593 arts. 23–23^1][health].

### State-insured medical categories, priority and evidence

State coverage is a separate legal route. Law 1585 art. 4(4) applies to the listed **non-employed persons domiciled in Moldova and recorded by the competent institutions**, subject to its exception for persons legally required to insure individually. Neither a pension payment nor an old insured-status screenshot proves the complete current category/overlap test. The following categories are in the operative January and current 2026 texts; the comparison does not treat them as newly introduced in March. [Law 1585 art. 4(4),(9)–(9^1)][healthframework]; [January version][healthframeworkjan].

| Art. 4(4) | State-insured category and material boundary |
|---|---|
| (a) | Children under 18 |
| (b), (b^1) | Full-time pupils/students at Education Code levels 3–8, including study abroad; separately, initial-training candidates for judge/prosecutor positions |
| (h) | Pregnant, parturient and postpartum women, and mothers caring for children under 2, under the non-employment and other opening conditions |
| (i), (j) | Persons with severe, pronounced or moderate disabilities; pensioners, with the actual qualifying status/evidence |
| (k) | Registered unemployed persons **receiving unemployment benefit**, for its payment period; registration alone is not this category |
| (l) | Home carers of a person with severe disability needing permanent care/supervision |
| (m) | A parent, including adoptive, actually raising/educating at least 4 children while at least one child is under 18 |
| (n), (o) | Persons in disadvantaged families receiving the specified social assistance; international-protection beneficiaries included in an integration programme, during that programme |
| (p), (q), (r) | Living organ donors; war veterans; Chernobyl accident-consequence liquidation participants |

Use the actual reporting body and start/end evidence. Article 4(9) assigns the specified student records to education institutions, pregnancy/maternity records to participating primary-care providers, disability/pension/unemployment and specified under-18 severe-disability carer records to CNAS, the stated adult-carer/social-assistance records to social-assistance bodies, integration records to the migration authority, donor records to the Transplant Agency, and veteran/Chernobyl records to territorial military-administrative bodies. Article 6 also provides the National Institute of Justice's initial-training information route. [Law 1585 arts. 4(9), 6(3)][healthframework].

CNAM uses the population register for children. Under art. 4(9^1), the parent of at least four children and full-time students studying abroad use an application and supporting documents. A recipient of a foreign-state pension must have reached the standard pension age under national law and apply with supporting evidence; the word “pensioner” is not proof that CNAS automatically registers a foreign pension. Government Regulation 1246 points 18–18^2 require the foreign educational institution's confirmation for the overseas student and prescribe the four-child parent's birth certificates, marriage/divorce/death certificate as relevant, family-composition certificate and signed declaration about actual parental care/rights/adoption/institutional maintenance. The parent must report relevant changes. [Law 1585 art. 4(9^1)][healthframework]; [Regulation 1246 points 18–18^2][healthstatus].

**Priority is not a blanket exemption for a working pensioner.** Regulation 1246 point 9 gives employee-insured status priority over simultaneous State/individual categories. Point 10 ordinarily gives individual-insured status priority over State status, but has explicit exceptions: the stated agricultural-landowner category together with any art. 4(4) State category, and pension/disability categories together with the specified patent-holder category. These correspond to Law 1593 art. 23(4)–(5): the patent overlap for art. 4(4)(i),(j), and the agricultural-landowner exemption for concurrent State coverage or proven presence abroad exceeding 183 calendar days during the budget year. Do not extend these exceptions to every profession, every asset owner or every person who travelled abroad. Multiple fixed categories use the annual law's amount/conditions; multiple State categories use the longest valid status under Regulation points 11–12. [Law 1593 art. 23(4)–(5)][health]; [Regulation 1246 points 9–12][healthstatus].

**AUDIT FLASH POINT:** the lawyer overlap also has a binding court qualification. Constitutional Court judgment 8/2023, operative point 2, limits the fixed-payer word “lawyers” so it does not apply to lawyers with the stated severe/pronounced/moderate disabilities or lawyers raising at least four children. Apply that precise holding and establish the facts; do not turn it into a pensioner exemption or an exemption for all licensed professions. [HCC 8 of 6 April 2023, operative point 2][healthcourt].

### Insured status, changes and fixed-premium calculation

Law 1585 art. 6 and Regulation 1246 distinguish the contribution liability from the dates on which CNAM grants/suspends status. Verify status through CNAM's official AOAM service or EVO, and retain the category/day history. The regulation's scope excludes the calculation of **percentage** premiums and their late charges; do not use its fixed-premium method as a payroll method. [Law 1585 art. 6][healthframework]; [Regulation 1246 points 1–5][healthstatus].

For employees, CNAM uses the SFS employment-information route, including IRM19, and status follows the start/end or qualifying suspension of employment. Status remains active during payment of the statutory severance indemnity. Law 1585 art. 6(4)(i) preserves the specified suspension exceptions for circumstances outside the parties' will, medical-certificate leave to care for an ill family member up to two years, and partially paid childcare leave until age 3. Fixed-premium status ordinarily starts on payment of the required premium/associated late charge and is suspended on **31 January of the following year**, with the specified maternity/childcare exception. A fixed payer suspending activity for maternity or partially paid childcare leave until age 3 supplies an application, the activity-suspension decision and the medical/birth certificate under Regulation point 18^3. The two-year State-insured mother category and three-year leave exception are distinct rules. [Law 1585 art. 6(4)–(6)][healthframework]; [Regulation 1246 points 14, 18^3, 21, 34][healthstatus].

Regulation point 34 specifies State-category start/end dates. Children start at birth and leave that category at 18; domestic full-time students start at enrolment and use the specified 31 August graduation-year boundary for levels 3–5 or completion for levels 6–8; overseas students start on application and need renewal evidence for the next study year. Initial judicial/prosecutorial trainees follow their training status. Pregnancy/postpartum status follows the participating provider's registration and medical period; the non-employed mother's childcare route starts on her approach/application and ends when the child turns 2. Disability follows its established degree/term; Moldova pensions follow pension entitlement, foreign pensions the qualifying application; unemployment and social assistance follow the relevant benefit entitlement; integration follows programme inclusion/exclusion. Home-carer status follows the disability and parent/guardianship/curatorship rules, with distinct under-18/adult cases. Four-child parent status starts on request and is suspended on the specified age, rights/adoption, imprisonment or institutional-maintenance events. Donors have the stated indefinite route; veterans/Chernobyl participants follow the territorial registration/removal route, no earlier than 1 January 2021. Obtain the exact category-specific evidence rather than backdating every status to the start of the tax year. [Regulation 1246 points 13, 18–18^3, 34][healthstatus].

For a fixed-premium category arising after 31 March under the applicable Law 1593 art. 23(1)/Regulation point 27 route, the computation is **full annual fixed premium ÷ calendar days in that budget year × the confirmed uninsured days**, including the relevant remaining year. Regulation points 22–23 require the CNAM information-system/day analysis; do not prorate the discounted 2,527 amount, or assume that earlier uninsured days disappear. A person already required to pay by 31 March who misses it follows points 25–26's full-amount rule, even if subsequently insured for part of the year; the exclusion of insured days in that branch concerns the specified late charge, not a universal premium refund. For the later-entry branch, missed payment beyond 30 calendar days triggers point 28's prorated premium and its corresponding late charge from the following day, excluding insured days as specified. Reporting/currency rounding and unusual retrospective changes remain explicit below. [Law 1593 arts. 22–23^1][health]; [Regulation 1246 points 20–28][healthstatus].

The refund under Law 1593 art. 23(2),(2^1) requires the stated fixed payment by 31 March and the qualifying later salary/other-remuneration percentage premiums **exceeding the annual full fixed premium**, with evidence. CNAM refunds on application under its director's procedure in paragraph (2^2); neither a new job nor State status alone proves an automatic refund of all prior payments. The actual current CNAM refund form, conditions and procedural stages are supplied below. [Law 1593 art. 23(2)–(2^2)][health].

### Foreign persons and special medical financing

Law 1585 art. 9 governs foreign-person medical coverage separately from income-tax residence. Its January art. 9(1) cross-reference covered Law 274/2011 art. 2(1)(a)–(c); from **18 March 2026**, Law 200/2025 adds the art. 2(1)(e) cross-reference. Apply the exact employment/protection/permanent-residence conditions in art. 9(1), not a nationality-only exemption. Article 9(1^1) separately excludes the Law 200/2010 art. 43^17 employment class while its conditions hold; apply the cumulative-condition method below. Temporary family/study/humanitarian/voluntary/religious residents and digital nomads have the art. 9(2) individual-insurance route unless an applicable treaty provides otherwise. Status also follows the specified residence/protection withdrawal or cessation events in art. 9(3). [January art. 9][healthframeworkjan]; [18 March version, art. 9 and effective-date annotation][healthframeworkmar]; [current art. 9][healthframework].

### The specific article-43^17 foreign-worker route

Law 489 article **19(6)** and medical Law 1585 article **9(1^1)** exclude compulsory social and medical insurance for foreigners employed under Law 200/2010 article **43^17**, **only while its conditions hold**. A foreign passport, remote-work label, IDNP alone or a nonresident payroll code does not establish this route. First establish the article's initial-registration population: the foreigner was entered in the initial record with an **IDNP assigned without their presence in Moldova**, with or without issue of an identity document. Then establish **all four** continuing conditions below. [Law 489 art. 19(6)][social]; [Law 1585 art. 9(1^1)][healthframework]; [Law 200/2010 art. 43^17(1), operative 4 June 2026 text][foreignworker].

| Statutory condition | Evidence needed for the coverage decision | Source |
|---|---|---|
| IDNP **and electronic identity** under law | Actual initial-registration/IDNP record and the qualifying electronic-identity evidence; a payroll number is not proof of both | Art. 43^17(1)(a) |
| Physical presence does not exceed the lawful right of stay during the work | Actual entry/exit and applicable stay records. This is a continuing lawful-stay condition, not a universal zero-visit rule or a replacement 183-day allowance | Art. 43^17(1)(b) |
| The worker is **not a Moldova tax resident under the Fiscal Code** | The actual residence facts and Code classification for the relevant period; nationality and employer location alone do not decide tax residence | Art. 43^17(1)(c) |
| Work is under an **individual employment contract**, written and signed by hand, or an electronic document signed with the legally issued **qualified electronic signature** | The executed employment contract and applicable signature evidence. A contractor invoice or an ordinary unsigned electronic document does not meet this wording | Art. 43^17(1)(d) |

Source for all four conditions: [Law 200/2010 article 43^17(1)(a)–(d)][foreignworker]. If any condition is absent at the start **or ceases to hold during employment**, paragraph (2) denies the special route; the worker instead needs the general employment conditions under that chapter. Reassess the contribution classification for the affected facts/period rather than preserving an exemption merely because payroll previously used it. This insurance exclusion does not itself settle income-tax residence, source, withholding, treaty or filing treatment; use the separate [payroll](moldova-payroll.md) and [cross-border](md-cross-border.md) methods. [Law 200/2010 art. 43^17(2)][foreignworker]; [Law 489 art. 19(6)][social]; [Law 1585 art. 9(1^1)][healthframework].

The selected **1 January 2026** and current operative article-43^17 texts retain these same cumulative conditions; the January annotation records an amendment to paragraph (1) effective that day. The current Law 200/2010 article **2(2)(c)** also places EU/Schengen citizens and their family members outside that law's general scope, subject to the stated national-security/public-order exception. Establish the applicable legal population before using this article; no automatic EU/Schengen insurance exemption or blanket denial is inferred from citizenship alone. Their separate free-movement-law/insurance interaction and the actual initial-registration/electronic-identity application documents remain specific procedure/applicability checks. The register's **9 December 2026** amendment and **1 June 2027** repeal versions are not used as rules in force on 30 October. [Current Law 200/2010 arts. 2, 43^17][foreignworker]; [January article 43^17 and effective-date annotation][foreignworkerjan].

### IT-park and independent-service medical financing

Law 1585 art. 17(5^1) confirms the IT-park employee salary exception, financed from the park resident's single tax; it is not an exception for all civil-contract payments. Article 17(5^2), effective **1 January 2026** under Law 228/2025, separately excludes the independent service entrepreneur's income from ordinary percentage medical premiums and uses the Code single-tax allocation/additional-difference route below. The framework's general average-salary formula in art. 17(4) does not override the 2026 annual-law derogation fixing the premium at 12,636. [Law 1585 art. 17; January effective-date annotation][healthframeworkjan]; [medical budget art. 4(2)][medicalbudget].

### Independent service entrepreneur: annual medical difference

The single tax includes medical insurance. Article 69^25(4)(c) allocates **15.4% of the single tax**, not 15.4% of gross receipts, to the medical fund; the social allocation is separately 53.3%. Reconcile the actual annual medical allocation from the single tax against the **2,527** 2026 benchmark identified above. If the allocation is lower, the art. 69^26(2) additional medical amount is the positive difference; if it covers the benchmark, that paragraph does not create a negative top-up/refund. Keep the notice and allocation evidence, rather than charging the ordinary 9% payroll premium again on the same single-tax receipts. [Fiscal Code arts. 69^25(3)–(4), 69^26(2)][code]; [medical budget art. 4(3)][medicalbudget].

SFS sends the additional notice by **25 January following the reporting year**, and the difference is payable by **25 February of the year the notice is sent**. Thus the statutory dates for a 2026 annual difference are 25 January and 25 February 2027, before applying any separately verified non-working-day rule. Do not import the ordinary fixed-payer 31 March deadline or uninsured-day proration into this distinct Code mechanism. Partial-year calculation, status overlap, actual allocation/rounding and correction procedures beyond the stated statute remain explicit implementation gaps. [Fiscal Code art. 69^26(2)–(3)][code].

### Reconcile the bank and working paper

Keep separate schedules for employer social cost, employee health withholding, PIT, fixed social contributions and fixed health premiums. “CNAS”, “CASA NATIONALA DE ASIGURARI SOCIALE”, “ASIGURARI SOCIALE”, “CONTRIBUTII SOCIALE”, “BASS” and “CONTRIBUTIE SOCIALA FIXA” are search hints for social movements. “CNAM”, “COMPANIA NATIONALA DE ASIGURARI IN MEDICINA”, “ASIGURARE MEDICALA”, “ASIGURARI MEDICALE”, “PRIMA ASIGURARE MEDICALA” and “FAOAM” are health hints. “SFS”, “SERVICIUL FISCAL DE STAT”, “IMPOZIT PE VENIT”, “IPC21” and “IPC” require allocation to the actual liability; IPC21 is a declaration, not proof that a single bank payment settled every component. “SALARIU”, “SALARIZARE” and “AVANS” identify possible wage/advance movements; “PENSIE”, “CNAS PENSIE”, “INDEMNIZATIE” and “AJUTOR SOCIAL” can identify benefits. These are reconciliation cues, not statutory classification or VAT conclusions. A refund can be a credit; do not reject it because the old rule expected only debits.

For a bank-only file, collect matching debits and credits, reconcile each to its treasury account, period, notice, declaration and payment receipt, and ask for payroll/registration evidence before calculating. Do not reverse-engineer gross salary from a combined tax payment or average all payments to infer a legal rate. Keep transfers and refunds separate to avoid double counting. The old Maib/MICB/OTP/Victoriabank names are possible statement-source labels, not evidence of a payer's legal status.

The working paper records employer/person identity; tax year; each payer category and effective dates; registration/overlap evidence; hours and accrued gross; excluded remuneration with the precise legal basis; actual pay date and covered health base; social minimum-floor comparison; employer social cost; employee health; PIT as a separately verified input/output; payment/return deadlines; amounts assessed/paid/refunded; and unresolved questions. Preserve fixed and single-tax schedules separately. Report employer cost and cash to the worker only after all applicable payroll components have been established.

## Deadlines and filing

| Obligation | Method/deadline | Authority |
|---|---|---|
| Ordinary social calculation/payment and IPC21/IU17 where applicable | Generally by the 25th after the reporting month for the specified categories; distinguish the form, category and insured periods | [Law 489 arts. 20, 26][social]; [CNAS points 23–30, 40][instructions] |
| Non-working payment due date | Social contribution payment moves to the next working day under the instruction; do not silently apply this to every unrelated tax deadline | [CNAS point 41][instructions] |
| Ordinary percentage medical premium | Withhold/remit by the 25th after the month covered remuneration is actually paid; keep this separate from social accrual | [Law 1593 arts. 12, 20][health] |
| Medical percentage declaration/correction | Electronic monthly reporting under art. 26; reconcile payment timing and actual approved form | [Law 1593 art. 26][health] |
| Fixed medical status present at 1 January | Pay by 31 March for the statutory annual deadline and eligible reduced amount | [Law 1593 art. 22][health]; [medical budget art. 4][medicalbudget] |
| Fixed medical status arising later | 30 calendar days under the applicable art. 23 route; prescribed uninsured-day calculation | [Law 1593 art. 23][health] |
| Founder without employees | CAS18-AN under the specified category; generally by 15 January following the year. Founder with employees uses IPC21 for the relevant combined nominal reporting | [CNAS points 25, 29][instructions] |
| Independent retail/plant purchaser | CNAS monthly assessment under the stated route, rather than the person's own contribution declaration | [Law 489 art. 20(1^1)][social]; [CNAS point 25.2][instructions] |
| New service entrepreneur | SFS notice by the 10th of the next month; single tax paid by the 25th of that month. Annual medical-difference notice by following-year 25 January; payment by 25 February of that notice year | [Fiscal Code art. 69^26(2)][code]; [CNAS point 2.1][instructions] |
| Patent | On application/renewal for the covered period, with the minimum monthly rule | [CNAS points 17.3–17.4][instructions] |
| Taxi fixed route January–June only | TAXI18 and payment by the 25th of the preceding month, with the special late-hire rules; from July ordinary IPC21 route | [CNAS points 18–18.3, 30, 40][instructions] |
| Employment relationship changes | IRM19 within 10 working days for the prescribed start/change/termination events | [CNAS point 32][instructions] |
| Registration outside the general State-registration law | Register as a contribution payer with the territorial CNAS office within 10 working days of obtaining the right to the relevant activity | [Law 489 art. 26(1)][social] |

IT-park reporting uses IU17 for the single tax and IPC21 nominal insured-income information; ordinary civil-contract contributions remain separate. The specified employer, physician, agriculture and justice groups use IPC21 table 2. When no employee and no social contribution is calculated, the instruction gives the stated no-monthly-return exception; check whether any other liability/reporting duty remains. Submit electronically with the appropriate signature and retain SFS-to-CNAS reconciliation. [CNAS points 23–25.2, 31][instructions].

Liquidation IPC21/IU17 filing has the instruction's maximum 10 days after approval of the liquidation balance; CAS18-AN liquidation uses its separate 3-day period from initiating deletion. Pension-request and other termination cases have their own stated reporting timing. Historical corrections preserve the relevant form: IPC18 for January 2018–December 2020, earlier BASS/REV5 material to CNAS. Actual IPC21/IU17 and current CAS18-AN/IRM19 methods are supplied here or in the payroll/planning companions; other liquidation/reorganisation implementation remains open below. [CNAS points 28–29, 33][instructions].

### Actual CAS18-AN: annual fixed contributions and changes of employer status

Current Order 126 annexes **5,6,9**, including the **30 April 2026** Order 56 amendment, supply the actual CAS18-AN form, instructions and categories. The current instruction covers individual entrepreneurs, **including peasant-farm founders**, without employment-contract employees. CNAS point 25 confirms that population; with employees, IPC21 includes both employee and founder contributions. Apply the actual no-contribution/no-CAS exception in point 25.1. The current order's historical IPC18 title does not revive IPC18 for 2026 payroll. [Actual form][employ5]; [instructions 5–6][employ6]; [classifier][employ9]; [CNAS 25–25.1][instructions]; [Order 56 points 1,3](https://www.legis.md/cautare/getResults?doc_id=154136&lang=ro).

**Select the months first.** CAS18-AN is due by **15 January following the reporting year**. When employer status changes during the year, report periods **with employees through IPC21**, and periods **without employees through CAS18-AN**. Do not charge the same founder/month again merely because both forms occur that year. Instruction 6's opening sentence describes hiring but then reverses the direction of the status change; its final with/without-employee allocation is explicit and agrees with CNAS 25. For an insured risk, instruction 7 requires the affected person's months from year start to the risk date for determining the benefit right; a subsequent corrected annual return covers other founders when required by the stated 15 January date. This is not a grant of a benefit or a new general payment deadline. [Instructions 5–7][employ6]; [CNAS 25,29][instructions].

Use the registered name/fiscal code, CNAS payer code, SFS office, **four-character CUATM**, **four-digit activity code**, actual submission date, primary/corrected flag and **A/YYYY** annual period. The actual form has **nine columns**:

| CAS18-AN columns | Completion and reconciliation |
|---|---|
| 1; 2 | Person's serial number, repeated for that person's multiple entries; contribution month matching the dates in 6–7. It is not a new person for every monthly row. |
| 3; 4; 5 | Identity-document name; IDNP; CPAS. If IDNP is missing, instruction 6's completion rules say not to insert other characters. Do not import IRM19's zero exception into this field. |
| 6; 7 | Start/end of activity **within the reported month**, preserving actual contribution/status dates. |
| 8 | Applicable insured-category code. Annex 9 prints **127** for an individual-enterprise founder. Its **167** retail code is unused from 2024; **173** plant-purchaser code is unused from 2026. Do not reuse 173 for the farms now expressly included in the payer instruction; the current farm-specific category implementation remains a stated check. |
| 9;Total | Monthly fixed contribution under the **current year's** social budget; annual Total sums column 9. It is neither gross insured income nor a payroll percentage. |

Sources: [actual nine-column form][employ5]; [complete instructions, section II][employ6]; [current categories/notes][employ9]. Annex 9 still captions its tariff column “2021”, but its asterisk sends the amount to the annual budget. Use the 2026 category/eligibility/exemption and fixed-amount rules already supplied above, rather than deriving a 2026 amount from that old caption. A full-year eligible fixed payer at **1,906.50 per month** totals **22,878**; first establish the charged months and statutory exceptions. [2026 budget art.3][socialbudget]; [CNAS fixed-payer method][instructions]; [annex 9 footnote][employ9].

File CAS18-AN electronically under Code 187; corrections follow Code 188 and replace the prior version, including nonmonetary category/function/activity-period corrections. For a tax-audit adjustment, mark **“După controlul fiscal”** and change only the months whose liability changed. Pre-2018 late/corrective returns keep their historical forms and administering body. Retain the source return, accepted receipt, monthly liability/payment schedules and audit/correction evidence. Actual fields do not prove electronic acceptance or a refund. [Instructions 2–4 and section II][employ6].

IRM19's event fields, all current employment/termination/risk classifiers, 10-working-day clock and missing-IDNP additional CNAM paper route are supplied in the [payroll Guide](moldova-payroll.md). Those event records do not replace monetary payroll/social reporting or establish every benefit entitlement.

Payment is considered made when received into the Ministry of Finance Treasury account, not merely when a bank instruction is prepared. Part payments allocate to insured accounts under the statutory proportional rule. Match the actual account, liability period, receipt and payment allocation; incorrect/overpaid social payments require the separate CNAS request/correction/refund procedure. [Law 489 art. 20(6)–(7), 24][social]; [CNAS point 45][instructions].

### CNAS refund application and settlement

Use the **current official CNAS refund regulation and its actual annex 1 application**, read in full on 31 October 2026. CNAS's 30 October announcement links this updated eight-page consolidation, which contains **Order 192-A of 30 October 2026** annotations. The method below describes that currently published procedure; the standalone amendment's commencement clause and retrospective use for earlier 2026 applications have not been independently established. Do not use the older April 2026 PDF as though it contains the October changes. [Current regulation, all 26 points and annexes][cnasrefund]; [CNAS 30 October update](https://cnas.gov.md/ro/node/739).

**Establish the credit and the route.** Regulation point 5 lists liquidation/suspension, IT-park registration, specified exemptions under Law 489 annex 1 including the stated insured-contract population, and incorrect payment/bank transfer. An account credit alone is not an automatic bank refund. Without an application, point 6 keeps the excess for future obligations. Points 7/9 require arrears at **all BASS revenue classifications** to be cleared and legally required returns to be supplied first. For the named retail/plant-purchaser/patent/insurance-contract persons who have no return duty, current point 9 instead uses the system data and competent-authority information; do not demand a nonexistent return. [Regulation 5–9][cnasrefund]; [Law 489 art.24][social].

**Prepare annex 1 and the evidence for the actual case.** Record the payer's outgoing application number/date; legal name or person's name; CNAS code and fiscal code/IDNO/IDNP; contact and legal address; established total credit in figures/words; amount requested to the bank; amount reserved for a future obligation and its revenue classification; the checked legal reason; supporting-document names/page counts; responsible person's name/signature and the form's consent text. Split the amount once. For an assumed established credit of **10,000**, a request for **6,000** to the bank and **4,000** retained for the identified future liability totals 10,000; it does not establish CNAS approval or executed payment. [Actual annex 1][cnasrefund].

| Refund case | Documents specified by current regulation 11–15 |
|---|---|
| Liquidation/suspension | Competent-body initiation evidence and/or relevant official-gazette notice; fiscal-control findings where the stated SFS liquidation control was performed, with the express exception for self-employed persons without employees; bank-issued beneficiary details; identity copy for natural-person refunds; death/inheritance evidence where relevant; for multiple founders, their agreement and authorisation of the founder receiving the refund personally. Point 11(g) is deleted; do not restore its old requirement. |
| IT-park registration | Bank-issued beneficiary account details under current point 12. Registration does not itself prove the requested surplus or dispense with the general arrears/return checks. |
| Specified self-employed exemption | Pension/disability certificate or the specified State-insurance evidence; identity copy; bank-issued beneficiary details. Establish the actual statutory exemption first. |
| Incorrect payment or bank transfer | Payer/bank explanatory note substantiating the error, and bank-issued beneficiary details. A financial institution that made the error can submit the free-form request specified in point 8. |
| Voluntary insurance-contract fixed payment | Identity copy and bank-issued beneficiary details. Current 17.1(d) separately checks the personal insured account, or Treasury payment where contract conditions were not met. |

Sources: [Regulation 8,11–15,17.1][cnasrefund]. Submit the prescribed request through **“e-Cerere Restituirea sumelor din BASS”** via the administrator-appointed representative under the specified signature/account access; or use the signed-paper/email channels in point 8. This section describes the route and does not authorise sending a client application. A request to correct a revenue classification is a different operation; do not treat a refund request as a substitute for the separate correction procedure. [Point 8][cnasrefund].

**Resolve the insured-account record before final settlement.** CNAS checks liability/payment records and supporting evidence. Point 17.1 distinguishes persons without return duties, those whose reported records require correction, other non-liquidated payers and the insurance-contract population. Required corrections and the “no arrears” check apply before concluding an available refund. Missing requirements lead to written refusal or a reasonable period to cure; an uncured request is not examined. Point 18.1 gives **30 days for examining the request**, counted from registration or, where applicable, curing the deficiencies. Point 18.2 permits challenge under the Administrative Code. This is not a promise that the bank receives cash in 30 days. [Points 17–18.2][cnasrefund].

Keep the application, registration/cure evidence, CNAS decision, future-liability allocation, Treasury execution and bank receipt as separate records. Annex 2 is **CNAS's decision**, identifying requested, future-obligation and approved-refund amounts; annex 3 is its **institutional register**, with decision/payer/amount/Treasury-batch fields. These are not additional taxpayer applications to manufacture or sign. Approval, electronic Treasury submission, actual execution and the updated insured/payer account are distinct stages under points 19–25. A medical-premium refund from **CNAM**, and tax refunds administered by **SFS**, require their own procedures. [Points 19–26 and annexes 2–3][cnasrefund].

### CNAM fixed-medical-premium refund: conditions, application and stages

This is a **CNAM medical-insurance** application, separate from the CNAS social refund above. Use current Order 12-A regulation as amended by **Order 300-A**, published and effective **10 October 2025**, and its actual replaced application. The current body and enacted amendment were read in full; the original annex DOC and its one rendered page were also read. The amendment replaces point 3, repeals 4 and deletes the old first paragraph of 18. The old 2024 employee **proportional-day refund** is therefore not the current 2026 method. [Current regulation][cnamrefund]; [actual enacted 300][cnamrefund300]; [current application][cnamrefundform].

| Route | Current conditions and amount |
|---|---|
| Law 1593 art. 23(2)/(2^1) employee/other-remuneration route | Establish individual insurance **by 31 March**, entry into the specified annex 1 point 2 and/or 4 payer population during the year, and **percentage premiums actually paid**, in an amount **strictly greater than** that year's full fixed premium. Current regulation 3(4) also addresses fixed-premium/late-charge arrears, with a narrow prior-year other-remuneration-premium exception. Keep year-by-year proof; this is not a general cancellation of every prior debt. |
| Amount for that qualifying route | Current point 18 refunds the fixed premium **actually paid by 31 March**. It does not replace a discounted payment with the full annual benchmark, and does not calculate a new employee-day proportion. |
| Actual excess or payment without a legal obligation | Point 5 requires an evidenced overpayment or fixed premium/late charge paid without the legal obligation, and the stated no-arrears condition. Point 18 refunds the relevant excess or undue payment. Mere change of employment/status is not proof of this separate route. |

Sources: [Current 3,5,18][cnamrefund]; [Law 1593 art. 23(2)–(2^2)][health]. For 2026, the full benchmark is **12,636**, while an eligible person can have actually paid the distinct **2,527** reduced amount. Percentage premiums of exactly 12,636 do **not** meet “exceeds”; an evidenced amount above 12,636 meets that comparison only. Where all remaining legal conditions hold and actual timely fixed payment was 2,527, current point 18 identifies 2,527 as the fixed payment being requested, before applicable account reconciliation. Do not claim 12,636 merely because that is the comparison benchmark. Ordinary percentage premiums on salary continue despite a prior fixed payment; this application is a separate recovery procedure. [2026 medical budget art.4][medicalbudget]; [Law 1593 arts.12,20,23][health]; [regulation 3,18][cnamrefund].

**Complete the current form.** Identify the applicant/representative by name, IDNP, address, telephone and email. Select the fixed-premium refund **and year**, or the **overpaid amount in figures and words**, as applicable; record the payment channel, receiving bank account, filing date, applicant/representative name and signature. Attach **bank details/IBAN** and, where represented, the **authority document**. Do not use the old 2023 application or invent employer/CNAS fields that the actual form does not contain. Retain identity/status/payment evidence supporting the chosen statutory route; the territorial agency can request additional documents. [Actual amended annex][cnamrefundform]; [regulation 6–11][cnamrefund].

File personally or through the representative with the **territorial CNAM agency for the applicant's domicile**. An electronic application must satisfy the legal requirements for an electronic document; an ordinary unsigned email is not certified by point 8. This describes the filing route and does not authorise sending a client application. [Regulation 6–9][cnamrefund].

| Procedural stage | Current working-day period and trigger |
|---|---|
| Defective application | Point 10 requires defects to be cured in the stated **3-working-day** period; an uncured request is not examined. Keep the notice, its receipt and actual communicated cure deadline. Do not invent an initial-filing trigger that the paragraph does not specify. |
| Territorial identity/payment check | **5 working days from receipt** of the application; additional documents can be requested. |
| Rejection for failure to meet conditions | Applicant informed within **7 working days from receipt**. |
| Qualifying application sent to central CNAM | **2 working days** for forwarding under point 14; this is not the central examination period. |
| Central examination | **15 working days from central receipt** from the territorial agency. A justified extension is at most **10 additional working days**, with written notice. |
| Accepted request | Refund-order schedule goes to State Treasury for execution. The preceding periods do not establish an all-in deadline for cash to reach the bank. |

Sources: [Regulation 10–17][cnamrefund]. Point 12 directs a refundable sum to identified fixed-premium/late-charge arrears in the insurance information system. Keep the point 3(4) prior-year exception evidence and the actual account/setoff decision separately; neither condition nor a filing receipt proves debts were cancelled or cash approved. Refund goes to the bank account in the application under point 19. If the applicant dies,point 20 requires the successor's inheritance certificate. Retain the request, territorial and central correspondence, evidence/cure notices, recognised refundable sum, setoff, Treasury execution and bank receipt. Other CNAM corporate/inter-account corrections, authenticated electronic-document acceptance and unusual prior-year/status cases remain separate checks. [Regulation 3(4),12,19–20][cnamrefund].

### CNAS payment corrections and recording dates

Use current CNAS Regulation 247-A/2022 as amended by 117-A/2025 and its actual **annex 1 correction application**, read in full on 31 October 2026. This is a payment-redirection/identity procedure, distinct from a cash refund and from correcting the underlying contribution declaration. The official current regulations list links the six-page version used here. It covers transfer between payment types, unidentified fiscal codes, transfer of payments between fiscal codes and transfer of balances between fiscal codes. [Regulation 1–6 and annex 1][cnascorrection].

**Choose the request section and keep source and destination separate.**

| Actual application | Fields and use |
|---|---|
| Header | Outgoing number/date; payer name; CNAS/fiscal code; telephone; legal address/domicile and email. |
| Part (a), fiscal-code correction | Wrong fiscal code, correct fiscal code, original payment date, economic code, locality code and amount. |
| Part (b), transfer between payment types | Original payment date, **source BASS economic code/locality/amount**, and **destination economic code/locality/amount**. The actual destination heading expressly permits codes of all components of the national public budget; do not restrict it to a BASS-to-BASS movement or invent the applicable code. |
| Combined correction | Complete both (a) and (b) where both fiscal-code and payment-type correction are requested. |
| Evidence and signature | List supporting-document type/name/number/date/page count. Point 13 permits payment copies or other proof; it does not make every listed document universally mandatory. The legal person's management representative, or the individual payer, signs as specified in 7(i). |

Sources: [Regulation 7–14 and actual annex 1][cnascorrection]. Keep the payment/Treasury evidence and actual payer account when selecting codes and amounts. The authority checks the account and sums received. Transfers are limited to amounts recorded in the payer account under point 16; where money did not reach BASS or the credit is smaller than requested, point 19 requires written information about the examination result. Do not create a completed partial transfer merely by taking the smaller of two numbers. For an assumed established credit of 12,000 and a supported request moving 9,000, the source balance after an actually executed transfer is 3,000 and the target movement is 9,000; total 12,000 is conserved. A 15,000 request exceeds that assumed credit and requires the authority's response, not an invented 15,000 posting. [Points 15–19][cnascorrection].

**File through the correction channel.** Point 6 permits the signed electronic **“e-Cerere Corectarea plaților la BASS”** service through the responsible/authorised representative, signed paper or the stated CNAS email route. This is not the separately named refund service. Keep the outgoing request and incoming-registration evidence under point 14; this description does not authorise sending a client application. [Points 5–6,14][cnascorrection].

**Apply the date for the actual operation.** Under point 17, CNAS prepares the relevant payment documents and sends them electronically to State Treasury, with the required signatures/batch, within **10 working days from receipt of the application**. This is a dispatch requirement, not a promise of completed bank payment or immediate retrospective settlement. Under point 18, a payment-type correction is recorded using the **Treasury execution date**. For an unidentified fiscal code, points 20–22 put payments under system code **999** until identification and use the **date the correction is recorded in the system**. For a payment transferred between fiscal codes, point 27 also uses the system-recording date. Do not substitute the original payment date for all three events; preserve the original date as evidence separately. [Points 17–22,27][cnascorrection].

**Correct the payer identity on its own evidence.** Points 23–27 cover code changes, creditor-paid liabilities, enforcement, reorganisation and other legally provided cases. A payment made by a creditor can initially be recorded under the payment document's payer code; the intended debtor in its narrative alone does not prove the debtor's account was credited. CNAS identifies the specified enforcement/assignment cases from system data; other cases require the request. Balance transfers under points 28–29 concern a withdrawn/replaced fiscal code or reorganisation: CNAS uses the automated ASP information, with a fiscal-code correction request for the other cases. Keep successor/identity and payment/balance trails, without reporting the same money under both codes as two payments. [Points 20–29][cnascorrection].

Point 31 places payment-type corrections in the period in which they occur in the named aggregate contribution report. It does not rename that report IPC21 or establish that a payment correction has amended the underlying insured-income liability. Correct reporting errors through the separately applicable return procedure. The statutory late-charge treatment for documented inter-account transfers also needs its own Law 489 article 28 test; these booking dates alone do not create or waive an interest liability. Keep the accepted request, account check, Treasury/system execution evidence and reconciled before/after accounts. Authenticated portal acceptance and case-specific economic-code/penalty treatment remain untested. [Regulation 30–31][cnascorrection]; [Law 489 art.28][social].

### CNAM correction application: fields and evidence

The actual legal-representative application linked on CNAM’s current forms page was read in full on 31 October 2026. Its annex heading concerns erroneous/excess payments of **fixed medical premiums and/or contraventional sanctions**. Keep this field method separate from the statutory fixed-premium refund above and percentage-payroll adjustments. The complete Order 322-A regulation and its operative compatibility remain unverified; this blank form alone does not establish entitlement, the filing channel or a processing deadline. [Official forms list][cnamforms]; [actual application][cnamcorporateform].

| Request component | Actual fields and evidence |
|---|---|
| Applicant and represented payer | Applicant name/IDNP; actual representative or administrator capacity; represented person/entity name and IDNP/IDNO; telephone, email and address. |
| Payment being corrected | Amount in figures and words, actual payment date and economic classification. The form prints 122200/143140; confirm the applicable current account rather than treating these printed codes as a current Treasury instruction. |
| Wrong identifier | Separate wrong IDNP/IDNO, correct IDNP/IDNO and amount. |
| Transfer between payment types | Source payment date/ECO/amount in lei, separately from destination IBAN/Treasury account and amount. Do not replace the destination account with the source economic code. |
| Refund bank details | Beneficiary name/IDNP, IBAN and bank. The printed footnote says completion is not mandatory **if bank details are attached**; retain that attachment instead of requiring duplicate entries. |
| Supporting record | Document name, number, date and page count; printed responsibility and personal-data declarations; application date/signature and stamp field. A printed stamp box alone does not establish a universal legal stamp obligation. |

All field mappings: [actual annex 1 application][cnamcorporateform]. Reconcile the requested operation to payment and account evidence; selecting a refund field is not evidence that a refund has been approved or paid. The form’s footer still cites Law 133/2011. That historical footer is preserved as source evidence and is not certified here as current 2026 privacy law. Current correction/refund entitlement, institutional stages and compatible operative forms remain explicit gaps.

The old annual CET18/PIT deadlines are not interchangeable with these social and medical returns. Annual individual filing and foreign-citizen departure cases require the individual Guide's own current-law check. Do not certify that an IPC21 alone discharges every person's annual income-tax obligation.

## Penalties and interest

**Calendar-2026 ordinary tax late charge.** Code art. 228(3) and the BNM decision of 6 November 2025, point 1, supply the calculation: the retained **6.00%** short-term policy rate, rounded up to a whole percent, plus **5 percentage points**, divided by **365 days**, gives **0.0301% per delayed day** after rounding the daily percentage to four decimal places. The decimal multiplier is **0.000301**. Apply it to the established outstanding principal for each chargeable day; split changes in principal and calendar year. This calculation concerns debts governed by art. 228 and does not replace a separate statutory regime's rate or establish case-specific relief. [Code art. 228(2)–(3)](https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro); [BNM decision, point 1](https://bnm.md/en/node/69226).

**Medical and social rates remain separate.** Medical Law 1593 art. 30(1)–(1^1) applies the Code method from **1 January 2026**, as recorded in the January text and Law 146/2025 commencement annotations, so the above 2026 medical daily rate is **0.0301%**. Preserve art. 30(2)'s documented inter-account-transfer examination exception. Social-contribution late charges retain the separate **0.1%** annual-budget rate; do not use it for ordinary tax or medical premiums. [Current Law 1593 art. 30](https://www.legis.md/cautare/getResults?doc_id=152955&lang=ro); [January art. 30 and commencement](https://www.legis.md/cautare/getResults?doc_id=149273&lang=ro); [Law 320/2025 art. 4](https://www.legis.md/cautare/getResults?doc_id=156540&lang=ro).

For late social contributions, the 2026 annual budget sets 0.1% of outstanding contribution debt per delayed day through actual payment inclusive. Apply the debt movements and statutory non-accrual cases; do not compound by adding accrued late charges to the contribution principal. CNAS normally calculates monthly without a special decision, while amounts arising from fiscal control have the stated SFS route. [Law 489 art. 28(1)–(4)][social]; [social budget art. 4][socialbudget]; [CNAS point 34][instructions].

Article 28(1^1) excludes the specified periods for inter-account transfer documents, VAT/excise-refund set-off requests, specially recorded discharged obligations and the stated transfers from another budget. Each exclusion has its own start date and amount limit. Qualifying agricultural employers' current-year social-contribution arrears begin the specified late-charge treatment from 1 November; distinguish opening arrears and the actual covered obligation. The due date itself is not erased. [Law 489 art. 28(1^1)–(1^2)][social]; [CNAS points 35–36][instructions].

A payer with no outstanding principal contributions/fines can request a budget-year late-charge instalment agreement while paying current obligations fully and on time. Obtain the actual CNAS agreement; this is not automatic forgiveness. [Law 489 art. 28(5)–(6)][social]; [CNAS points 37–39][instructions].

For medical premiums, the retained current Law 1593 art. 30 refers to the Fiscal Code art. 228 calculation. Do not apply the social 0.1% to medical premiums or repeat the old assertion that all arrears compound. The January text records Law 146/2025's amendment of art. 30(1) and addition of art. 30(1^1) effective 1 January 2026, confirming the medical late-charge switch to the Code method for 2026. Use the verified calculation above with the actual CNAM/SFS assessment and applicable statutory periods. [January Law 1593 art. 30 and commencement annotations][healthchargingjan]. [Law 1593 art. 30][health]; [Fiscal Code art. 228][code].

For fixed medical premiums, Regulation 1246 points 25–28 use the art. 228(3) daily-rate method with the branch-specific starting dates and insured-day exclusions above. Points 38–39 provide judicial collection under civil procedure and enforcement of the judgment; do not describe this as automatic SFS payroll collection. This regulation expressly excludes the percentage-premium/late-charge calculation mechanism from its scope. [Regulation 1246 points 2, 25–28, 38–39][healthstatus].

False/missing returns and under-calculation can have sanctions distinct from daily late charges. Fiscal Code arts. 260–261 contain category-dependent filing fines and 20%–30% understatement/80%–100% evasion provisions, with the self-correction exception and other statutory conditions. This draft does not certify every administrative/offence or individual-payer category penalty; identify the actual notice and legal provision. [Fiscal Code arts. 232, 260–261][code].

## Cross-border points

Apply the governing social-insurance legislation and actual treaty before using a foreign-coverage exception. Foreign nationality, a foreign payer, travel, a residence certificate for income tax or a foreign insurance card alone does not establish the Moldovan contribution result. Obtain the employment/posting contract, work locations and dates, applicable social-security agreement, coverage certificate and competent-authority decision. Law 489 recognises international-agreement administration; exact partner-country allocation, certificate periods and aggregation rules remain unconfirmed here. [Law 489 art. 19][social]; [art. 49(1)(m), January version][socialjan].

For technical-assistance receipts, annex 3 point 6 requires an international agreement that actually exempts the specified contributions; “foreign-funded” alone is insufficient. For current foreign workers, separately test the narrow Law 200 art. 43^17 route referenced by Law 489 art. 19(6). For non-salaried health coverage and the more-than-183-days-abroad case, apply the medical-budget category/status rule above, not an income-tax residence shortcut. [Law 489 annex 3 point 6 and art. 19][social]; [medical budget art. 4(5)–(6)][medicalbudget].

## Two worked examples that recompute

### 1. Ordinary private employer: social cost and separate medical withholding

Assume an ordinary private employer and a fully worked month. An employee has covered accrued and paid salary plus bonus totalling 12,000, no excluded benefits, no special regime, and no minimum-base adjustment. Employer social contribution is 12,000 × 24% = 2,880. Employee medical premium is 12,000 × 9% = 1,080. Employer salary-plus-social cost is 14,880; remuneration after medical withholding but **before separately computed PIT or other deductions** is 10,920. It is not certified net pay. Both salary accrual and actual payment occur in the same month in this example. [CNAS point 9.2][instructions]; [medical budget art. 4(1)][medicalbudget]; [Law 1593 arts. 6, 20][health].

```oa-check
name: Moldova 2026 ordinary employer social and employee medical components
inputs:
  covered_gross_accrued_and_paid: 12000
  employer_social_rate: 0.24
  employee_medical_rate: 0.09
steps:
  employer_social: covered_gross_accrued_and_paid * employer_social_rate
  employee_medical: covered_gross_accrued_and_paid * employee_medical_rate
  employer_cost: covered_gross_accrued_and_paid + employer_social
  amount_before_pit_and_other_deductions: covered_gross_accrued_and_paid - employee_medical
expected:
  employer_social: 2880
  employee_medical: 1080
  employer_cost: 14880
  amount_before_pit_and_other_deductions: 10920
```

### 2. Part-time employee: the separate social minimum is not a health base

Assume the same ordinary 24% employer category, a complete month with a documented 10% working-time arrangement, accrued and paid remuneration 630 and no excluded benefits or special regime. The time-proportionate minimum is 6,300 × 10% = 630. Social on the actual/time-proportionate base is 151.20, but art. 22's separate floor is 25% × 6,300 × 24% = 378; employer social is therefore 378. Medical is 9% of actual covered remuneration, 56.70, with no assumed importation of the social floor. Employer cost is 1,008 and remuneration after medical but before PIT/other deductions is 573.30. If salary is paid in a later month, the percentage-medical payment timing changes; the social accrual record is preserved. [Law 489 art. 22][social]; [CNAS point 19.1, minimum-wage input][instructions]; [Law 1593 arts. 6, 20][health]; [medical budget art. 4(1)][medicalbudget].

```oa-check
name: Moldova 2026 part-time social floor and actual-remuneration medical base
inputs:
  national_minimum: 6300
  documented_work_fraction: 0.10
  actual_covered_remuneration: 630
  employer_social_rate: 0.24
  employee_medical_rate: 0.09
  minimum_contribution_fraction: 0.25
steps:
  time_proportionate_minimum: national_minimum * documented_work_fraction
  social_base_before_separate_floor: max(actual_covered_remuneration, time_proportionate_minimum)
  social_before_separate_floor: social_base_before_separate_floor * employer_social_rate
  separate_minimum_contribution: national_minimum * employer_social_rate * minimum_contribution_fraction
  employer_social: max(social_before_separate_floor, separate_minimum_contribution)
  employee_medical: actual_covered_remuneration * employee_medical_rate
  employer_cost: actual_covered_remuneration + employer_social
  amount_before_pit_and_other_deductions: actual_covered_remuneration - employee_medical
expected:
  time_proportionate_minimum: 630
  social_before_separate_floor: 151.20
  separate_minimum_contribution: 378
  employer_social: 378
  employee_medical: 56.70
  employer_cost: 1008
  amount_before_pit_and_other_deductions: 573.30
```

## Ask the client first

- Which payer/person category applies, with registration, activity, pension/disability, overlapping jobs and actual start/suspension/deletion dates? Supply the supporting records.
- What are the accrued gross, remuneration components, worked hours/fraction and actual payment dates? Supply contracts, payroll, nominal insured records, benefits and any statutory exclusion evidence.
- Does agriculture, special aviation, IT-park, taxi, day-work, patent, independent physician/justice practice or independent service activity apply, and for which months?
- For fixed health coverage, what annex-2 and State-insurance statuses apply, on which dates, with what salary-premium overlap, days uninsured/abroad and previous payments?
- Supply filed declarations, current CNAS/CNAM/SFS account statements, payment notices/receipts, corrections, refunds and arrears movements. A bank-only file does not establish the legal liability.
- For work across countries, supply exact locations/dates, the applicable agreement and competent-authority coverage certificate. PIT allowances, residence and net pay require their own verified facts.

## Sources

**Bounded source review, 31 October 2026.** The [independent review record](../../evidence/ledgers/md-country-evidence/independent-review/FINAL-REVIEW.md) covers the stated source/claim scope. Ordinary gaps below remain unresolved. This Guide remains a source-cited draft, without accountant attestation or comprehensive coverage.

Primary-source reads on 30–31 October 2026, with individual dates below. The bounded source-review record is linked below; no accountant attestation or comprehensive country coverage is claimed. Platform metadata and CTA are preserved.

| Primary source | Read scope and limit | Read on |
|---|---|---|
| [BNM monetary-policy decision, 6 November 2025, point 1](https://bnm.md/en/node/69226) | Fetched 6.00% short-term base input; calendar-2026 daily percentage derived with Code 228(3), rather than copied from an old rate. | 2026-10-30 |
| [Law 489/1999, 2 October 2026 consolidation][social] | Selected charging/base/arrears provisions and annexes 2–3 read; actual annex 1 is now retained/read separately below. CNAS 2026 instructions supply the operating method | 2026-10-30 |
| [Law 489, January version][socialjan] | Art. 22 minimum wording checked against the current selected text | 2026-10-30 |
| [Actual Law 489 tariff annex 1][socialtariff] | Complete three-page attachment read and visually inspected; category/base/rate/payment clock and insured-benefit classes confirmed directly, with annual-budget amounts kept separate | 2026-10-31 |
| [CNAS Order 31-A/2026 instructions][instructions] | Complete 2026 instruction PDF retained and read; 67 initial rule groups, with operating categories, deadlines and transitions | 2026-10-30 |
| [Law 320/2025 current social budget][socialbudget] and [January version][socialbudgetjan] | Arts. 3–4 are identical after whitespace normalization in the January and 24 September versions; fixed contributions/daily social late charge confirmed for those versions | 2026-10-30 |
| [Law 1593/2002, 1 July 2026 consolidation][health] | Premium framework, bases, categories, deadlines/status and penalty reference; complete 2026 version comparison remains open | 2026-10-30 |
| [Law 321/2025, medical budget, September consolidation][medicalbudget] | Art. 4 percentage/fixed/reduced amounts and category conditions read and retained; other annual-law interactions remain open | 2026-10-30 |
| [Current Fiscal Code][code] | Selected expense-benefit/enforcement provisions and independent-service period, single-tax allocation and medical-difference rules in arts. 69^23–69^26; no complete tax-code or payroll audit claimed | 2026-10-30 |
| [Law 200/2010 operative 4 June 2026 arts. 2, 43^17][foreignworker]; [January comparison][foreignworkerjan] | Actual initial-record population, all four cumulative conditions and loss of the special employment route; selected current population exclusion and January annotation. Initial-registration/electronic-identity application procedure and separate EU/Schengen interaction remain open | 2026-10-30 |
| [Medical framework Law 1585/1998][healthframework], [January][healthframeworkjan] and [18 March][healthframeworkmar] | Selected arts. 4–6, 9 and 17: State categories, evidence, overlaps/status and foreign-person/single-tax rules, with selected intra-year comparisons; not every historical interaction | 2026-10-30 |
| [January medical charging law][healthchargingjan] | Art. 23 overlap/refund rules and art. 30's 1 January 2026 Code-method commencement annotations; current charging law retained separately | 2026-10-30 |
| [Government Regulation 1246/2018, 2026 consolidation][healthstatus] | Status priority, documentation/dates, fixed-premium calculation and late-payment branches; percentage-premium computation excluded from its scope | 2026-10-30 |
| [HCC 8/2023][healthcourt] | Operative point 2's specific lawyer disability/four-child-parent qualification; no general all-professions exemption | 2026-10-30 |
| [Finance Ministry 2026 overview][mfchanges] | Corroboration only; the 2,572 medical figure conflicts with the 2,527 statute and is not adopted | 2026-10-30 |

| [Order 126 actual CAS18-AN form][employ5], [full instructions][employ6] and [category list][employ9] | All original files/full 5 rendered pages read. Annual/month/person/amount method, status-period split, corrections and current 2026 payer/code changes mapped; farm-specific category, source wording and authenticated implementation limits explicit | 2026-10-31 |

| [Current CNAS refund regulation and actual application/decision/register][cnasrefund] | Full original official eight-page PDF/text read and visually inspected; current 192-Aannotations, case documents, no-arrears/return checks, 30-day examination/cure and Treasury/receipt stages supplied. Separate 192-Acommencement, CNAMrefund and authenticated implementation remain explicit | 2026-10-31 |

| [Current CNAM refund regulation][cnamrefund], [enacted 300-A][cnamrefund300] and [actual amended application][cnamrefundform] | Current body/enacted amendment fully read; actual original DOC/onepage text-read and visually inspected.10 October 2025 changeover, strict paid-premium benchmark, actualpaidfixed refund, form and distinct procedural stages mapped; portal/prior-year/setoff limits explicit | 2026-10-31 |

| [Current CNAS payment-correction regulation/actual annex 1][cnascorrection] | Full original PDF/all 6 pages text-read and visually inspected; request parts, source/destination limits, Treasury dispatch versus distinct recording dates, unidentified 999 and code/reorganisation balance methods supplied. Portal/economic-code/penalty cases remain explicit | 2026-10-31 |

| Source | Read scope | Read on |
|---|---|---|
| [CNAM actual legal-representative correction/refund application][cnamcorporateform] | Full original DOC text and all 3 rendered pages read; actual fields and optional bank-detail attachment mapped. Underlying regulation/current entitlement and deadlines remain unverified | 2026-10-31 |

Not yet confirmed: full 2026 amendment/effective-date comparison beyond the current directly retained annex-1 tariff and selected statutory comparisons; all Government benefit/travel/food/training and special-condition implementing procedures; CAS18-AN farm-specific category mapping, other liquidation/reorganisation implementation and authenticated current return/correction acceptance; the actual IPC21/IU17/IRM19/CAS18-AN forms and classifiers are now mapped here or in companion Guides;  CNAS standalone 192-Acommencement/earlier 2026 application ; current CNAS inter-classification/fiscal-code/balance correction is now mapped below;  full CNAM corporate/inter-account correction regulation, entitlement and institutional deadlines beyond the now-read actual application fields and case-specific prior-year/setoff implementation beyond the current fixed-premium refund method; actual initial-registration/electronic-identity application documents and the separate EU/Schengen free-movement/insurance interaction beyond the sourced art. 43^17 cumulative-condition method, and unusual retrospective salary/fixed overlap or refund cases beyond the sourced category/status rules; any taxpayer-specific pre-2026 penalty transition and arrears-account allocation; new service-entrepreneur eligibility/registration, monthly cumulative-band adjustments and medical-allocation rounding, partial-year/status-overlap and correction implementation beyond the sourced annual-difference method; remaining IT-park registration/verification/fees and historical entry/exit implementation beyond the planning/payroll/TP companion methods;  bilateral social-security agreements/certificates; full benefit-entitlement and labour-law computation. The old 2025 social amount 20,518 and monthly 1,709.84, minimum 5,500, average salary 16,100, net-pay test fixtures, personal allowance 29,700/2,475 and 360,000 gate, major 34,620, spouse/disability-dependent 21,780 and ordinary-dependent 9,900 figures, annual CET18/30-April and three-day foreign-citizen departure-return claims, and other-tax context (corporate/entrepreneur 12%, statutory farming 7%, SME 4%, VAT 20%/8%/6%, old VAT-registration 1.2/1.5/1.7-million thresholds and their asserted dates, and withholding) are not covered here pending their own period/source reconciliation or companion Guide. They are not certified current rules here. The earlier defaults of assuming 24%, applying percentage rates to every self-payer, treating every ambiguous bank debit as a settled contribution, and compounding all arrears are replaced by explicit classification, evidence and debt-movement checks. All ordinary gaps keep the domain partial.

[social]: https://www.legis.md/cautare/getResults?doc_id=156677&lang=ro
[socialjan]: https://www.legis.md/cautare/getResults?doc_id=151170&lang=ro
[instructions]: https://cnas.gov.md/sites/default/files/2026-10/Particularitati2026.pdf
[socialbudget]: https://www.legis.md/cautare/getResults?doc_id=156540&lang=ro
[socialbudgetjan]: https://www.legis.md/cautare/getResults?doc_id=152321&lang=ro
[health]: https://www.legis.md/cautare/getResults?doc_id=152955&lang=ro
[medicalbudget]: https://www.legis.md/cautare/getResults?doc_id=156542&lang=ro
[code]: https://www.legis.md/cautare/getResults?doc_id=157050&lang=ro
[mfchanges]: https://mf.gov.md/ro/content/modific%C4%83rile-efectuate-%C3%AEn-codul-fiscal-pentru-anul-2026-privind-impozitul-pe-venit-tva

[healthchargingjan]: https://www.legis.md/cautare/getResults?doc_id=149273&lang=ro
[foreignworker]: https://www.legis.md/cautare/getResults?doc_id=154717&lang=ro
[foreignworkerjan]: https://www.legis.md/cautare/getResults?doc_id=148704&lang=ro
[healthframework]: https://www.legis.md/cautare/getResults?doc_id=155334&lang=ro
[healthframeworkjan]: https://www.legis.md/cautare/getResults?doc_id=149500&lang=ro
[healthframeworkmar]: https://www.legis.md/cautare/getResults?doc_id=151186&lang=ro
[healthstatus]: https://www.legis.md/cautare/getResults?doc_id=151859&lang=ro
[healthcourt]: https://constcourt.md/ccdocview.php?docid=825&l=ro&tip=hotariri

[socialtariff]: https://www.legis.md/UserFiles/Image/RO/2025/mo659-661ro/an_1_489md.docx

[employ5]: https://www.legis.md/UserFiles/Image/RO/2020/mo199-204md/anexa%20nr_5_126.doc

[employ6]: https://www.legis.md/UserFiles/Image/RO/2026/mo186-189ro/an_6_126md.docx

[employ9]: https://www.legis.md/UserFiles/Image/RO/2026/mo186-189ro/an_9_126md.docx

[cnasrefund]: https://cnas.gov.md/sites/default/files/2026-10/Restituire%C3%A2dinBASSRegulament.pdf

[cnamrefund]: https://www.legis.md/cautare/getResults?doc_id=151178&lang=ro

[cnamrefund300]: https://www.legis.md/cautare/getResults?doc_id=151157&lang=ro

[cnamrefundform]: https://www.legis.md/UserFiles/Image/RO/2025/mo%20526-528%20ro/anexa_300md.doc

[cnascorrection]: https://cnas.gov.md/sites/default/files/2026-04/publicpublications7203459mdregulamentcor.pdf

[cnamforms]: https://cnam.md/beneficiari/formulare/
[cnamcorporateform]: https://cnam.md/?wpdocs_dl=7594&wpdocs_nonce=9f81a95c7a

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `moldova-social-contributions` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/moldova-social-contributions. If neither is available, confirm every figure against the official source pages cited above before relying on it.