The procedure for correcting social insurance contributions initially reported by employers is governed by Article 188, paragraph (2) of the Tax Code, which provides that a taxpayer who discovers that a previously filed tax return contains an error or omission has the right to file a corrected tax return, in accordance with the form and filing procedures in effect for the tax return being corrected. With the exception of tax returns used to make corrections related to mandatory state social insurance contributions, the taxpayer is entitled to file the corrected tax return no later than 6 years from the deadline for filing the tax return being corrected.
Therefore, there are no restrictions on correcting social insurance contributions, as these corrections are made upon the employer’s discovery of errors. On the other hand, Article 56 of Law 489/1999 on the public social insurance system provides that amounts unduly paid in the form of social insurance benefits as a result of the submission, pursuant to Article 5(1)(c), of corrected returns shall be recovered from the employer. This provision establishes the responsibility of the employer who submitted the correction to reduce the social insurance contributions initially declared and paid to reimburse the amount of the benefit received by the employee. In the Official Gazette of the Republic of Moldova No. 190–192 of June 9, 2023, CNAS Order No. 96-A of May 25, 2023, was published, approving the Regulation on the recovery from the employer of amounts unduly paid in the form of social insurance benefits following the submission of corrected reports.
Therefore, if an employer submits corrections in Table No. 2 of the IPC 21 Declaration that include a reduction in the social insurance contributions initially declared and paid—which were used to calculate the social insurance benefits granted to the employee—the amount of the undue benefit received by the employee must be reimbursed by the employer. For each amount of overpayment determined, the National Office of Social Insurance (NOSI) issues a Decision regarding the recovery from the employer of the amount unduly paid in the form of social insurance benefits, which is communicated to the employer via an informational letter sent by mail (registered with return receipt).