With the help of the service, the employer can check the health insurance data of their employees in the Health Insurance Fund.
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Social insurance tax
Employers pay social insurance tax amounting to 33% of the employee’s gross earnings.
In 2025, the monthly rate on which the minimum social tax liability is based is 820 euros, i.e. the minimum social tax liability for the employer is 270,60 euros per month.
Health insurance
Health insurance in Estonia is administered on the basis of solidarity: health care services do not depend on the amount of social tax paid for a specific person. The Health Insurance Fund pays health care institutions for the cost of health care services for insured persons.
In Estonia an employee working under an employment contract, recipient of employment or the service fees on the basis of a contract under the law of obligations, a member of the directing body and the controlling body of a legal person (employer), a self-employed person and their spouses participating in their business activities, and business income tax payers are entitled to health insurance cover.
An entrepreneur, including the owner of a one-person company, is entitled to social guarantees related to employment (including health insurance) if they receive remuneration under a contract of a member of the board or a contract under the Law of Obligations Act and social security contributions are paid for them per month at least to the extent of the monthly rate of social tax. They are also entitled to these guarantees if they conclude a contract of employment for more than one month or for an indefinite duration.
The person paying business income tax is also entitled to health insurance if they pay social security contributions on business income per month at least to the extent of the monthly rate of social tax. (To this end, a person needs to open a business account with a bank but has no obligation to register as an entrepreneur.)
Read more about the creation, suspension, and termination of health insurance on the homepage of the Estonian Health Insurance Fund.
The employer must register the working data of employees (beginning, suspension, and termination of the employment relationship) in the employment register of the Tax and Customs Board. Insurance information received from employers is sent from the employment register to the Health Insurance Fund once per day.
The service ‘Health insurance data of employees in the health insurance fund’ allows the employer to check the health insurance data of their employees in the Health Insurance Fund.
Income tax
Income tax is deducted from the employee’s gross wages each month.
In 2025, the amount of basic exemption is up to 654 euros per month and up to 7848 euros per year. If a person is of pensionable age or reaches pensionable age in 2025, his basic exemption is up to 776 euros per month and up to 9312 euros per year.
Unemployment insurance
Unemployment insurance is a compulsory form of insurance that provides the employee compensation in the event of unemployment, collective layoffs and insolvency of employer.
The employee’s unemployment insurance rate is 1.6% and the employer’s unemployment insurance rate is 0.8%.
Funded pension
The funded pension payment is a payment calculated from employees’ income, which is used for funding the second pillar pension. The funded pension contribution rate is 2%, 4% or 6%, depending on a person's application to the registrar. If a person has not made an application to use a higher rate, the default contribution rate is 2%.
When an employee starts work, you will have to verify his or her status in the Pension Centre by entering his or her personal identification code.
Minimum wages in 2025
- Minimum hourly wage 5,31 euros
- Minimum monthly wage 886 euros.
Related articles
References
- Health insurance for employee
- Mandatory funded pension
- Estonian pension system overview
- Unemployment insurance and health insurance
Services
- Adding data on the certificate of temporary incapacity for work
- Applications to the Social Insurance Board
- Health insurance data of employees in the Health Insurance Fund