The employer must register in the employment register of the Tax and Customs Board any employment of natural persons that gives rise to tax liability in Estonia, regardless of the form of the contract and its duration. All natural persons working under an employment contract or providing a service under another contract under the law of obligations (e.g. authorisation agreement, contract for services, agency contract, etc.) must be entered in the register.
The start of employment must be registered at the latest at the time when the person starts work.
The data contained in the employment register is the basis for determining social guarantees (health insurance, unemployment benefits, etc.) that accompany employment.
Who gets data from the employment register
The following institutions can use the data in the employment register for the performance of public functions:
- Labour Inspectorate
- Police and Border Guard Board
- Social Insurance Board
- Defence Resources Agency
- The Unemployment Insurance Fund
- Defence Forces
- Courts
- Prosecutor’s Office
- Enforcement agents
- Competition Authority
- The Sports Register managed by the Ministry of Culture
- Prisons
- Health Board
- Ministry of Social Affairs
- The Estonian Foreign Intelligence Service
- Estonian Internal Security Service
- Tax and Customs Board
Employees can view the data registered about them in e-MTA, the e-services environment of the Tax and Customs Board, by selecting ‘Registers and inquiries’ – ‘My inquiries’ – ‘My employments’ from the menu after logging in.
Both the start of an employment relationship and its suspension and termination are recorded in the register. The employer has 10 days to register the suspension or termination of employment in the employment register.
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