An alien residing in Estonia on the basis of a residence permit or right of residence and an alien legally staying in Estonia with a temporary residence permit who is employed in Estonia is entitled to national health insurance if the employer has registered the employment in the employment register and withholds social tax from the employee’s wages. When registering an alien, you need to pay attention to which country the person’s social tax is paid.
If the person works in more than one EU Member State at the same time, they need to apply for an A1 form from the social security institution in their country of residence. If the country of insurance indicated on the form is not Estonia, social tax is paid to another Member State and the person is not entitled to Estonian health insurance. They can get health insurance from another country.
For more information on the health insurance of employees living abroad, see the website of the Health Insurance Fund.