A Decree and Law ratifying the new social security agreement between the Republic of Moldova and Ukraine have been published on 18 June 2026 in the Official Journal and the agreement has entered into force. The new agreement modernizes the social security framework for Moldovan citizens in Ukraine, replacing the 1995 agreement, which was based on territoriality.1
Please see the previous GMS Flash Alert 2026-099 highlighting the initiation of discussions.
This development is significant for Moldovan citizens working or residing in Ukraine, as well as for organizations and global mobility professionals managing cross-border employment. The new agreement introduces the totalization of insurance periods, export of social benefits, and proportionality, aligning with international standards. As a result, Moldovan employees in Ukraine, and vice versa, will be able to combine periods of insurance in both countries to qualify for pensions and other social benefits and receive payments regardless of country of residence.
For employers and mobile employees, the agreement reduces the risk of benefit gaps, enhances predictability in retirement and social security planning, and may simplify administrative procedures. It may also result in more efficient management of international assignments between Moldova and Ukraine.
Organizations may wish to review their assignment planning, payroll, and benefits administration processes for Moldovan and Ukrainian employees in light of the new agreement. Communicating the changes to affected employees and updating compliance procedures may be advisable.
If assignees and/or their programme managers have any questions or concerns about the scope of the update, its application and potential impacts, and appropriate next steps, they should consult with their qualified professional or a member of the GMS team with KPMG in Moldova (see the Contacts section).
1 Monitorul Oficial al Republicii Moldova (in Romanian), “Monitorul Oficial Nr. 250-253,” published on 18 June 2026.
The information contained in this newsletter was submitted by the KPMG International member firm in Moldova.
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