Moldova's government has approved revisions in the social security and health insurance contribution requirements with effect from 1 January 2021. With respect to social security, this includes that the contributions are shifted entirely to the employer with a rate of 29%, as opposed to the current 23% rate for employers and 6% rate for employees. For agricultural companies, a 24% rate would apply, up from 22%. With respect to health insurance, contributions are also shifted entirely to the e…