The National Social Insurance Fund of Moldova reminds employers that the deadline for declaring and paying mandatory state social insurance contributions for August is September 25. Employers must submit the IPC21 declaration and transfer the calculated contributions; starting in August, employers in the passenger taxi transportation sector calculate, declare, and pay these contributions on the same basis as other employers. Residents of information technology parks must submit the IU17 unified tax return and the IPC21 form—which reflects the insured monthly income of employees working under individual employment contracts, as well as declare, on a general basis, contributions on the income of employees and other individuals performing work or providing services under civil law contracts. Founders of sole proprietorships and peasant farms, individuals engaged in self-employment, as well as persons engaged in the purchase of crop products, horticulture, or plant specimens, must pay 1,906.5 lei for August, which amounts to 1/12 of the fixed annual contribution. Freelance professionals working in the legal sector are required to submit Form IPC21 and pay 2,580.5 lei—1/12 of their established annual contribution. For day laborers who do not fall into any other categories of payers specified by law, the recipients of the work they have performed must declare and remit the contributions. A late payment penalty of 0.1% of the outstanding amount is charged for each day of delay, including the day the payment is made. // 24.09.2026 — InfoMarket.