In 2018, Moldovan employers were fined in the amount of 42 million lei for using undeclared labor and paying salaries in envelopes.
These data were presented by representatives of the State Tax Service at a meeting of the working group of the Economic Council under the Prime Minister entitled “Reduction of informal employment and the phenomenon of payment of salaries in envelopes”. The representative of the State Tax Service Nicoleta Nimerenco noted that last year there were 193 cases of using the “black” labor force and paying salaries in envelopes. Employers were fined in the amount of 42.5 million lei, of which about 37% were received by the budget. According to Nimerenco, after the launch of tax reform, many enterprises began to move to work "in white". So, if for 9 months in 2018, employers declared a monthly wage fund of 3.9 billion lei, then in October-December it amounted to 4.4 billion lei. These data point to a positive trend in the payroll actually paid to employees. It was also noted that the salary paid by economic agents today is different from last year: 5.9 thousand versus 5.3 thousand lei on average per month in 2018. In I quarter of 2019, tax reform led to an increase in the state social insurance budget (by 6% compared with the same period of 2018) and the compulsory health insurance fund (by 20%). According to the State Tax Service, work without employment and payment of wages in envelopes are most often practiced in three areas: HORECA (hotels, restaurants, cafes), the transport and construction industries. STS warned about the conduct of inspections of economic agents in these areas in the period from March to September. Companies that fail to comply with tax compliance will be penalized. Recall that in Moldova, on October 1, a package of measures on tax reform came into force, providing, among other things, the introduction of a uniform income tax rate of 12%. Until that time, the taxation of individuals in the country was based on a progressive system, and a tax of 7% was collected on income of up to 33 thousand lei and 18% on income exceeding this amount. At the same time, the tax reform measures taken by the authorities provide for the introduction of a single income tax rate of 12% and the abolition of the earlier rates of 7% and 18%. In addition, was reduced by 5 percentage points the employer's contribution to the state social insurance budget - from 23% to 18%; VAT on HoReCa industry services (hotels, restaurants, cafes) decreased from 20% to 10%; a single monthly income tax of 500 lei was introduced for taxi drivers who have income up to 10 thousand lei per month with the obligatory payment of contributions to the medical insurance and social insurance funds.// 15.04.2019 — InfoMarket.