On 4 June 2026, the President of the Republic of Moldova promulgated Law No. 93/2026, ratifying the Agreement between the Republic of Moldova and the Slovak Republic on Social Security, signed at Bratislava on 26 March 2026. The law was published in the Official Monitor on 11 June 2026.1,2
WHY THIS MATTERS
The ratification of this bilateral agreement provides a coordinated framework for the social security rights of mobile workers between Moldova and Slovakia. For global mobility programs, it reduces the risk of double contributions, enables aggregation of insurance periods, and helps maintain the transferability of acquired social security rights, including pensions and disability benefits. Employers benefit from simplified compliance, while mobile employees gain protection and continuity of benefits when moving between these countries.
Key Highlights
Scope of application:
The agreement applies to persons who are or have been subject to the legislation of either or both states, including employees, self-employed persons, and posted workers.
Types of benefits covered:
- Old-age pensions.
- Disability pensions (general and work-related).
- Survivor pensions (including widow/widower and orphan benefits).
- Work injury and occupational disease benefits.
- Early retirement and additional pension types as provided under Slovak law (such as the 13th pension).
Core principles:
- Equality of treatment: All eligible persons are entitled to the same rights and obligations as nationals of the host state.
- Aggregation of periods: Social insurance periods completed in both countries are totalized to determine eligibility for benefits.
- Export of benefits: Acquired social security rights (such as pensions) are payable in the beneficiary’s country of residence, even if national law would not otherwise allow for such exportation.
- Proportionality: Each country pays a portion of the benefit in line with the insured periods completed under its system; benefits are calculated and paid separately according to national legislation.
Administrative and compliance aspects:
- The agreement requires no changes to existing national laws; each state applies its current legislation to its share of the benefit.
- Competent authorities, including social insurance and disability bodies, are responsible for implementation, communication, and resolving operational issues.
- The agreement does not impose additional financial burdens on state or local budgets beyond regular pension obligations; the agreement is expected to encourage formal employment and potentially increase social insurance contributions.
Procedural elements:
- Enters into force on the first day of the third month after the last notification of ratification is exchanged through diplomatic channels.
- Concluded for an indefinite period, with withdrawal possible by either party through six months’ written notice.
- In the event of termination, all rights acquired under the agreement are preserved.
- Any disputes between the states over interpretation or application are to be resolved by consultation or negotiation.
Socio-economic impact:
- The agreement supports social equity and economic reintegration for Moldovan nationals returning from Slovakia, as acquired pension rights are preserved and payable in Moldova.
- It also incentivizes formal employment and broadens the base of social security contributors.
- The arrangement strengthens bilateral relations and aligns Moldova’s social security framework with European coordination standards (notably Regulation (EC) No. 883/2004).
KPMG INSIGHTS
In light of the ratification, the organisations and entities might wish to consider:
- Organizations could review and update assignment, payroll, and HR policies for employees moving between Moldova and Slovakia to reflect the new agreement.
- HR and payroll teams could communicate the new rights and procedures to employees and check the aggregation and reporting of insurance periods.
- Mobile employees could document their insurance periods in both jurisdictions and seek guidance on benefit portability and eligibility.
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).
ENDNOTES:
1 Ministerul Justiției (in Romanian), “Cu privire la promulgarea Legii pentru ratificarea Acordului dintre Republica Moldova și Republica Slovacă în domeniul securității sociale,” published on 11 June 2026.
2 Government of the Republic of Moldova (in Romanian), “Cu privire la aprobarea proiectului de lege pentru ratificarea Acordului dintre Republica Moldova și Republica Slovacă în domeniul securității sociale, semnat la Bratislava la 26 martie 2026,” published on 20 May 2026.
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