Payroll and HR administration without the hassle

What our payroll and HR service covers

Payroll and HR is the part of running a company where mistakes show up immediately: an employee is underpaid, a contribution never reaches CNAS, or a contract breaks the Labour Code. We take over the whole cycle, from the employment contract signed on day one to the employee's last working day, and keep it in sync with your accounting.

Payroll calculation

• base salary, bonuses, overtime and work on days off;
• deductions: 12% income tax, the 9% CNAM health contribution, child support and other deductions under enforcement orders;
• the 24% CNAS contribution paid by the employer;
• personal and dependant exemptions, checked against the 360,000 lei annual cap;
• payslips for employees and a payment file for the bank.

Leave and benefits

• annual paid leave of at least 28 calendar days under the Labour Code, and holiday pay;
• sick leave, based on the medical leave certificate;
• maternity leave, childcare leave and unpaid leave;
• compensation for unused leave when a contract ends.

HR documents

• individual employment contracts and amendments;
• orders for hiring, transfers, leave and termination;
• internal work rules, job descriptions and the staffing table;
• personnel files and the register of individual employment contracts.

Reporting

• the IPC21 report, monthly, by the 25th;
• the annual IALS21 information statement on salaries and other payments to individuals;
• income certificates for banks, embassies and other institutions.

What a salary really costs

Below is a simplified example for a full-time employee with the personal exemption applied and no dependants. To run your own numbers, use the salary calculator.

Who it suits

• companies with anywhere from one employee to a few dozen and no in-house HR specialist;
• businesses with high staff turnover, such as retail and hospitality, where people join and leave every month;
• companies that keep their own books but want to outsource payroll only;
• clients of our accounting outsourcing service who prefer payroll and bookkeeping in the same hands.

For Moldova IT Park residents, payroll income tax and contributions are covered by the single tax, so the HR paperwork stays the same but the calculation looks different.

How we start and how a payroll month runs

During onboarding we ask for the employee list, contracts and amendments, orders, exemption requests, unused leave balances and the latest IPC21 reports. We check that the contracts contain the mandatory clauses and that accrued leave days match reality.

Each month works like this:

1. You send the timesheet and any changes: new hires, departures, leave, bonuses.
2. We prepare the required orders and calculate salaries, deductions and contributions.
3. We send the payroll sheet for your approval, then the payment file for the bank.
4. We file IPC21 and tell you the amounts to pay by the 25th.

Risks we help you avoid

• Wrongly applied exemptions. If an employee's annual income exceeds 360,000 lei, the personal exemption no longer applies. We track the cap all year so the employee isn't left with extra tax to pay at year end.
• Errors in IPC21. Report data feeds each employee's individual CNAS account. A mistake affects their contribution record, and with it their benefits and future pension.
• Leave not granted. The Labour Code prohibits failing to grant annual leave two years in a row. We track accrued days and remind you in advance.
• Dismissals without due process. A dismissal without the grounds and documents the Labour Code requires can end up in court. We prepare orders and notices in the right sequence.
• Undeclared work. Staff without a written contract and contributions expose the company to penalties during State Labour Inspectorate checks.

Book a conversation

If you want to see how outsourced payroll would work at your company, book a free consultation with the Momentum Consult team. We'll start from your headcount, contract types and the HR documents you already have.