Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)Jan 1, 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)Jan 1, 2027LawNon-taxable minimum rises to €570 a monthJan 1, 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)Jan 1, 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)Jan 1, 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductionsNov 1, 2026DueAutumn Budget — income tax thresholds already frozen to April 2031Oct 28, 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a monthOct 7, 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,125Oct 6, 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a monthOct 1, 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)Sep 15, 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)Aug 1, 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,600Jul 1, 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)Jul 1, 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.63Jun 1, 2026LawMinimum wage (SMIC) raised to €12.31 an hourJun 1, 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%Mar 31, 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)Mar 1, 2026LawNew 2026 IRS withholding tables for the mainland, Azores and MadeiraJan 1, 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%Jan 1, 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)Jan 1, 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a yearJan 1, 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a yearJan 1, 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%Jan 1, 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amountJan 1, 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)Jan 1, 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%Jan 1, 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,300Jan 1, 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,000Jan 1, 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%Jan 1, 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%Jan 1, 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)Jan 1, 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)Jan 1, 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a monthJan 1, 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)Jan 1, 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,416Jan 1, 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%Jan 1, 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)Jan 1, 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)Jan 1, 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a yearJan 1, 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)Jul 1, 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)Oct 1, 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)Aug 23, 2024
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Salary CodexPay & tax intelligence

Methodology · Moldova

How we calculate Moldovan net pay

The calculator follows the Tax Code, Law 1593/2002 on mandatory health insurance premiums and Law 489/1999 on the public social insurance system, as an employer applies them to salaries. Rates and amounts come from the State Tax Service and National Social Insurance House tables on the government open data portal, the Ministry of Finance budget circular and Government documents — see data sources.

Health insurance premium

The employee pays 9% of gross pay as the mandatory health insurance premium, withheld by the employer. The premium is deducted from gross income before tax is worked out (Tax Code Art. 36(6)).

Exemptions

The personal exemption is MDL 29,700 a year, or MDL 2,475.00 a month; for certain groups (people with severe or childhood disabilities, Chornobyl victims, combat veterans and others) it is increased to MDL 34,620. It is given only to people whose annual taxable income is below MDL 360,000; above that the increased exemption is lost too. Each dependant (children, low-income retired parents) adds MDL 9,900 a year, or MDL 21,780 for a dependant with a severe or childhood disability, at any income level. Exemptions are applied monthly, one twelfth at a time, at one workplace only and only on the employee's application.

The MDL 360,000 limit

The State Tax Service explains that the MDL 360,000 limit is tested on annual income less the deductions and exemptions the taxpayer is entitled to. The calculator compares the limit with annual salary after the health premium and the dependants' exemptions, without subtracting the personal exemption itself, and assumes the same pay every month.

Income tax

Income tax is 12% of taxable income: gross pay less the health premium and the monthly exemptions. Amounts are rounded to the ban. With one employer and the right exemptions, the tax withheld each month is final.

Employer cost

On top of pay the employer pays mandatory state social insurance contributions of 24% in the private sector, universities and health institutions, and 29% in public authorities and budget institutions. Employees pay no social contributions, and employers pay no health premium for their staff.

Tests

TestScopeResult
State Tax Service table of income tax exemptions, 2025 and 2026Personal, increased and dependants' exemptions and the MDL 360,000 limitMatching
National Social Insurance House contribution tariffs, 2025 and 202624% in the private sector, 29% in budget institutions, no employee contributionMatching
Ministry of Finance circular and the 2026 health insurance fund lawThe 12% rate and the 9% premium paid by the employeeMatching
“Gross vs net salary” worked example (Monitorul Fiscal FISC.md)The method with that year's exemption amounts: MDL 10,000 gross, one child — taxable income 6,100, tax 732, net 8,368Identical
State Tax Service answers on the MDL 360,000 limitLoss of the personal and increased exemptions above the limit; dependants' exemptions keptTested

Not yet included

  • The spouse exemption and several employers.
  • Bonuses, holiday and sick pay, and pay that changes during the year.
  • IT park residents (7% single tax), agricultural employers and special working conditions.
  • The annual income tax return and year-end recalculation of exemptions.
  • Part-time work and part months.

Estimates only. Not tax, legal or financial advice.

Salary Codex