Social security contribution - Employers

    Generic part

    Social security contribution (Employers)
    Sotsiaalmaks, tööandja töötuskindlustusmakse
    EE - Estonia
    EUR
    Date
    Year
    1992/01/01
    2018/01/01
    2018/02/07 11:36:34
    One single general rate applicable on all income sources
    Different rates per income source

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    EE - Estonia
    No Yes

    Taxpayers

    Who is liable for Social Security Contributions for employees ?

    • Employer
    • Employee
    • Other:

    Coverage

    Employers pay social security contributions for:

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    As a general rule, the employer's income subject to Social Security Contributions includes:

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind
    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation
    • Income from pension
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special savings accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is:

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Bases and rates of social security contributions paid on the income of employees and manual workers

    • Rates are identical
    • Bases are identical

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Pension

    Rate/amount for Social Security Contributions paid by employer :

    20 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Health care

    Rate/amount for Social Security Contributions paid by employer :

    13 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Unemployment

    Rate/amount for Social Security Contributions paid by employer :

    0.8 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Child care

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Work-related illnesses and/or accidents :

    Education leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Maternity leave :

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Others

    Rate/amount for Social Security Contributions paid by employer :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d6111 + d6112
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    2,305.9
    10.6348 %
    31.7106 %
    2015
    2,171.1
    10.5128 %
    31.6307 %
    2014
    2,044.8
    10.1928 %
    31.7659 %
    2013
    1,949.3
    10.2962 %
    32.5518 %
    2012
    1,844.9
    10.2866 %
    32.4835 %
    2011
    1,789.1
    10.734 %
    34.0632 %
    2010
    1,742.3
    11.8391 %
    35.6044 %
    2009
    1,719.7
    12.1569 %
    34.816 %
    2008
    1,836
    11.1156 %
    35.3675 %
    2007
    1,634.7
    10.0619 %
    32.1684 %
    2006
    1,314.5
    9.7214 %
    31.8281 %
    2005
    1,102.5
    9.7893 %
    32.6638 %
    2004
    962.9
    9.9189 %
    31.7841 %
    2003
    887.1
    10.1861 %
    32.9679 %
    2002
    819.1
    10.5367 %
    33.7968 %
    2001
    733.3
    10.5112 %
    34.6125 %
    2000
    661.8
    10.7247 %
    34.4939 %
    1999
    584.3
    10.8632 %
    33.3848 %
    1998
    554.8
    11.0591 %
    32.5625 %
    1997
    500.1
    11.1734 %
    32.7312 %
    1996
    416.3
    11.1352 %
    32.6484 %
    1995
    334.3
    11.5185 %
    31.966 %

    Footnotes