One of the forms of social involvement is the material aid by which an entity offers a certain amount of money to its employees. In the context of the current reform in the Republic of Moldova, the author aims to provide more explanations on the main concepts of the notion of material aid under article 165 (1) of the Labor Code, in order to contribute to a clearer coherence within the entities. The research refers only to the material aid granted by the entity directly to the individual-employee of the entity. Given that the notion of material aid has a legal imprint, the author will only clarify how the entities treat this aspect from an economic, social, medical, fiscal and accounting point of view, presenting an overview of the material aid granted by the entity to employees. The theoretical-methodological and informational basis of the investigations are made up of the work of the researchers in the field and represented by the legislative and normative acts of the Republic of Moldova inherent to the research theme. The concerned study can be regarded as a relevant informational source for all those interested in.