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Measure Name
Date when measure came into force
Lowering employees rate from 2.8% to 2.0% 2013/01/01
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Generic Tax Name Social security contribution (Employees)
Tax name in the national language Töötajate töötuskindlustusmakse
Tax name in English Employees unemployment insurance payment
Member State EE-Estonia
Tax in force since 2001/06/13
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Unemployment Insurance Act, passed 13.06.2001 (State Gazette I, 2001, 59, 359), entered into force 1.01.2001. Last amended 19.06.2014 (State Gazette I, 29.06.2014, 109), entered into force 01.07.2014.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Estonia

 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments
 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments


Comments
 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments
 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions

Health care

Unemployment
1.60 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments
 
Tax due date
 
Tax collector
 
Special features

On 01/01/2015 (approved 26/09/2014) came into effect the lowering of unemployment insurance payment rate from 2.0% to 1.6%. Estimated effect in 2015 ca -25 mil €, 2016 ca -26 mil, 2017 ca -28 mil, 2018 ca -30 mil. Low unemployment rate and sufficient reserves allow lowering the rate and decrease tax burden of labour.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d6112

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 137.10 EUR 0.76
2011 126.80 EUR 0.76
2010 116.40 EUR 0.79
2009 75.10 EUR 0.53
2008 31.20 EUR 0.19
2007 27.70 EUR 0.17
2006 22.10 EUR 0.16
2005 30.70 EUR 0.27
2004 26.80 EUR 0.28
2003 24.00 EUR 0.28
2002 22.70 EUR 0.29

Comments