The Government of the Republic of Moldova has approved the draft administrative arrangement for the implementation of the agreement on social security with the Government of Quebec (the “Administrative Arrangement”), authorized the initiation of negotiations, and approved the signing of this arrangement. This decision is formalized under Decision No. 309, dated 11 June 2026.1


      WHY THIS MATTERS

      For global mobility professionals, the implementation of a bilateral social security agreement between Moldova and Quebec could have significant implications for cross-border employees, employers, and human resources teams. Organizations with mobile employees or business operations spanning Moldova and Quebec may face changes in compliance requirements, payroll processing, and documentation procedures. Employees may benefit from greater clarity and security regarding their social security coverage during international assignments.


      Key Highlights

      • Approval of draft Administrative Arrangement: The government has endorsed the draft text outlining how the bilateral social security agreement is expected to be implemented.

      • Negotiation and signing authorization: Authorities are empowered to conduct negotiations and sign the arrangement with Quebec.

      • Effective date: The decision enters into force upon publication in Moldova’s Official Gazette.

      • Relevant authorities: The Prime Minister, Deputy Prime Minister and Minister of Foreign Affairs, and Minister of Labour and Social Protection have countersigned the decision.

      KPMG INSIGHTS

      In light of these developments, organizations might wish to consider:

      • Organizations could monitor the progress of negotiations and review the finalized Administrative Arrangement once published.

      • Employers could assess the potential impact on payroll processes, social security contributions, and documentation requirements for employees moving between Moldova and Quebec.

      • HR and mobility teams could evaluate whether current assignment policies and procedures require updates once implementation details are finalized.

      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).


      ENDNOTE:

      1  Monitorul Oficial al Republicii Moldova (in Romanian), “Monitorul Oficial Nr. 242-245,” published on 11 June 2026.

      Contacts

      Inga Tigai

      Partner, Head of Tax & Legal Technology, Romania, CEE

      KPMG in Romania

      Cristina Stoianoglo

      Tax Manager

      KPMG in Moldova

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      GMS Flash Alert reports on recent global mobility-themed developments from around the world to help you better understand what has changed and what that means for you.


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      The information contained in this newsletter was submitted by the KPMG International member firm in Moldova.

      GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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