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Information Bulletin Regarding Exemption from Mandatory State Social Insurance Contributions

In the context of ongoing information dissemination and ensuring the correct application of relevant legislation, the National Office of Social Insurance (NOSI) reiterates that, pursuant to the provisions of Annex No. 1 to Law No. 489/1999 on the public social insurance system, certain categories of persons are exempt from paying mandatory state social insurance contributions.
Thus, in accordance with the provisions of points 1.6, 1.6¹, and 1.7 of the aforementioned Annex, the following categories of individuals:
• founders of sole proprietorships, including peasant (farmer) households; 
• persons engaged in self-employment in the retail trade (excluding goods subject to excise taxes); 
• persons engaged in the procurement of products from plant cultivation and/or horticulture and/or plant-based items; 
• freelancers in the legal sector; 
• holders of an entrepreneur’s license 
are not required to pay mandatory state social insurance contributions if they fall into one of the following categories:
• they are retirees; 
• they are persons with disabilities; 
• they simultaneously fall into other categories of payers specified in Annex No. 1 to Law No. 489/1999 and report insured income during the respective periods (for example: employees for whom contributions are paid by the employer, persons holding elected or appointed positions in executive authorities, judges, prosecutors, residents of IT parks, employers in agriculture, etc.). 
Consequently, persons who meet the specified conditions are exempt from the obligation to pay the fixed annual contribution, in accordance with the legislation in force.
Please note! Recipients of social allowances for the elderly (who are not considered pensioners), as well as individuals receiving a pension in other countries, are not eligible for exemption from paying mandatory state social insurance contributions.
NOSI recommends that payers verify their status before making payments to avoid the unjustified payment of contributions.
For additional information and to consult the relevant regulatory framework, visit the official website www.cnas.gov.md, under the “Legislation” → “Laws” → “Government Decisions” → “Internal Regulatory Acts” section.
NOSI remains committed to serving contribution payers and beneficiaries of the public system, providing up-to-date information, advisory support, and accessible electronic services.
 

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