Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed)
    Sotsiaalmaks ettevõtlustulult
    EE - Estonia
    EUR
    Date
    Year
    1991/01/01
    2018/01/01
    2018/02/07 11:26:07

    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

    A sole proprietor is a natural person that engages in economic and business activities. For this purpose, the sole proprietor must be registered at the Estonian Commercial Register before engaging in any business activities.
    Sole proprietor

    Coverage

    Self-employed 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

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    33 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    84,600
    • 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

    d613cs
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    20.22
    0.0933 %
    0.2781 %
    2015
    19.81
    0.0959 %
    0.2886 %
    2014
    19.7
    0.0982 %
    0.306 %
    2013
    18.9
    0.0998 %
    0.3156 %
    2012
    18.2
    0.1015 %
    0.3205 %
    2011
    18.9
    0.1134 %
    0.3598 %
    2010
    20.8
    0.1413 %
    0.4251 %
    2009
    24.5
    0.1732 %
    0.496 %
    2008
    23.8
    0.1441 %
    0.4585 %
    2007
    21
    0.1293 %
    0.4132 %
    2006
    17
    0.1257 %
    0.4116 %
    2005
    13.7
    0.1216 %
    0.4059 %
    2004
    12.7
    0.1308 %
    0.4192 %
    2003
    11.8
    0.1355 %
    0.4385 %
    2002
    11.8
    0.1518 %
    0.4869 %
    2001
    10.2
    0.1462 %
    0.4815 %
    2000
    11.8
    0.1912 %
    0.615 %
    1999
    9.1
    0.1692 %
    0.5199 %
    1998
    8.6
    0.1714 %
    0.5048 %
    1997
    8
    0.1787 %
    0.5236 %
    1996
    6.7
    0.1792 %
    0.5254 %
    1995
    5.7
    0.1964 %
    0.545 %

    Footnotes