Employment registration

Commencement of the employment must be recorded latest by the moment when the employee starts the work. As an exception, the employment of a child aged between 7 and 14 must be registered ten working days before the child begins work.

Data that must be entered into the employment register:

  1. Employee's personal identification code
    in the absence of a personal identification code, the given name, surname and date of birth 
     
  2. Date of commencement of employment
        - date of commencement of work of a person employed under the employment contract;
        - in the case of a contract under the law of obligations, date of entry into force of the contract
        - date of taking up a post in the civil service
     
  3. Employment type 
    Employment types can be found in the table of employment types
     
  4. Rate of working time

  5. Job title

  6. Address of workplace

Under simplified procedure, it is possible to register employment by calling on 880 0812 or sending an SMS message to 1811.

Format of the SMS message is as follows: ”employer’s registry code/ID-code(space)employee’s ID-code(space)date of commencement of the employment“. Example: 12345(space)23456789012(space)01.07.2021

As the simplified registration covers only part of the required data, the employer must definitely supplement the registration with the type of employment within seven calendar days in order to complete the registration.

Only the employment of a person holding a personal identification code can be registered under the simplified procedure.

NB! Since the data of a person registered under the simplified procedure are not transferred to the Health Insurance Fund, the person does not have the right to health insurance. More information about health insurance principles is available on the website of the Health Insurance Fund.

Crew members working on board ship that meets state aid conditions are registered in the employment register under the employment type "Contract of employment with crew member benefit".

"Contract of employment with crew member benefit" is linked to a specific ship, which also serves as the employee's working address. Ship details (IMO number, ship name and flag state) are entered in the employment register based on the data of the Estonian Transport Administration.

If the employment register does not contain data on the ship, a registration entry "Contract of employment with crew member benefit” cannot be made. To make such an entry, the employer must first contact the Transport Administration and submit the required documentation that confirm the ship's eligibility for state aid.

If the ship no longer meets the conditions for state aid, the entry of the type "Contract of employment with crew member benefit“ will be terminated in the employment register. The employer must then make a new entry for the crew member of the type "Employment contract".

Registration of employment in the employment register

If the ship is covered by the state aid system:

  1. select the employment type "Contract of employment with crew member benefit" in the employment register;
  2. in the field "Working address", a selection of ships that have joined the state aid system is displayed;
  3. in order to find the right ship quickly, select the ship or enter the first three digits of the IMO number.

If the right ship does not appear in the list, please contact the Transport Administration.

In case of questions on state aid and special tax arrangements in shipping, please contact the Transport Administration by sending an e-mail to estonianflag@transpordiamet.ee or by calling +372 620 1200.

The employer has to register the employment of a child aged between 7 and 14 at least ten working days before the child begins work.

This principle differs significantly from the registration of an adult or an employee at the age of 15, who must be registered at the time of taking up employment.

When registering a child between 7 and 14 years of age, in addition to the personal identification number, the date of commencement of employment and the type of employment, the following information must be added in the field of comments:

  1. the consent of the legal representative of the minor;
  2. working conditions of the minor i.e. place of work and duties;
  3. data on compulsory school attendance;
  4. name, phone number and e-mail address of the employer's contact person.


Example:

OÜ X wishes to employ a 12-year-old minor as a distributor of advertising flyers in a catering company as from 17 July 2021. The future employer has the parent’s consent to the child's employment and the child’s personal identification code, working conditions have been negotiated with the child and it is known that the minor is studying at basic school and is going to the 7th grade in the autumn, i.e. is subject to compulsory school attendance.

OÜ X registers the child's employment in the employment register on 3 July 2021 and enters the following data:

  • the child's personal identification code
  • commencement date of the employment 17 July 2021
  • type of employment "person working under the contract of employment"
  • in the field of comments, the employer writes: "The parent (name) has given a consent to the employment of the child. The minor is taking up a job in the restaurant K at the address Restorani 10b, Tallinn, as a distributor of advertising flyers. The working time is from Monday to Friday 3 hours a day between 12:00 and 15:00 with a salary of 2.78 euros per hour. The child studies at basic school. The employer's contact person is the human resources specialist Kati Karu, phone 0000000, e-mail address kati.karu@restoran.ee“

The Estonian Tax and Customs Board that administers the employment register forwards the data concerning the registered minor to the Labour Inspectorate. Within ten working days, the labour inspector checks the employment in order to be sure that the work is not prohibited and the working conditions of the minor are in accordance with the requirements laid down by law. The inspector may contact the representative of the employer to obtain additional information. In case of doubt, the inspector has the right to ask the employer for:

  • the minor's contact details in order to verify the minor’s wish to take up work;
  • the contact details of the legal representative of the minor to verify the consent given;
  • the birth date and age of the minor and the information on compulsory school attendance;
  • explanations of working conditions, including data on the duration of the employment relationship, working hours, wages, workplace, work tasks, occupational risks and measures taken to protect the safety and health of the minor. In order to be convinced of safety at work, the inspector may ask the employer for risk analysis of the working environment and for safety instructions drawn up.

If, after ten working days, the inspector has not contacted the employer or notified the employer of the refusal decision, it can be assumed that the inspector has given the consent to the minor's employment and the child may be admitted to work. More information can be found on the website of the Labour Inspectorate.

The terms ‘unpaid work’ and ‘voluntary work’ are not synonymous and should be distinguished within the meaning of the Taxation Act.

Unpaid work

Unpaid work for the economic interests of a company or sole proprietor requires registration in the employment register, as far as remuneration is normally paid for such a work and such an employment has the characteristics of an employment contract or a contract under the law of obligations.

In the event of doubt as to whether an employment has to be entered in the employment register, it must first be analysed whether the activity may even be regarded as work. If a person does not work, there is nothing (i.e. employment) to register.

Unpaid work in the profit-oriented business sector can still be only exceptional, and it is not realistic for anyone to work for a longer period without being paid for it.

Only a company (general partnership, limited partnership, private limited company, public limited liability company and commercial association) or a sole proprietor can have economic interest from the viewpoint of the employment register.
 

Voluntary work

It is not required to enter merely voluntary activities (e.g. helping people who need help or acting for the benefit of society) which are not related to the principal activity of an enterprise and do not favour its economic interests in the employment register.

Volunteer work is done in the public interest and for society in the course of which volunteers dedicate their time, energy, skills as well as their free time and will to such a work and they are normally not paid for it.

Persons working on a voluntary basis for legal persons such as foundations and non-profit organisations need not be registered in the employment register, as non-profit organisations and foundations cannot, by their very nature, have economic interests.

As of 1 September 2020, a registered unemployed person is allowed to work for up to eight calendar days per month. A workbit does not have to be eight days of continuous work; it may also be working for one day at a time.

se registrisse kantakse töötamine nii, nagu tegelikult töölepingu järgi tööd tehakse. Kui tööampse tehakse ühe päeva kaupa,  mitte mitu päeva järjest, siis tuleb ka töötamise registrisse teha kaheksa ühepäevase töötamise kannet. Kui töötaja teeb neid ampse ühe tööandja juures kaheksa päeva järjest kuus, siis kantakse töötamise registrisse ühe kandena kaheksapäevane töötamine.

The employer still has to conclude a contract in the usual way, enter the person’s employment in the employment register, pay labour taxes, etc.

The task of the Unemployment Insurance Fund is to assess whether the employment relationship entered into between the unemployed person and the employer complies with the conditions of temporary employment allowed during the period of registration as an unemployed person provided for in §-s 42 of the Labour Market Services and Benefits Act.

More information about workbits can be found on the website of the Unemployment Insurance Fund.

  1. The spouse of a sole proprietor engaged in the activity of the enterprise of the sole proprietor has to be registered in the employment register under the type of employment "Employment contract". With regard to labour taxes paid on the spouse's wages, the spouse is entitled to health insurance, pension insurance and unemployment insurance.
  2. The spouse of a sole proprietor who works in the enterprise of the sole proprietor without remuneration has to be registered in the employment register under the type of employment "Unpaid work" - and there is neither health, pension nor unemployment insurance.
  3. The spouse of a sole proprietor, who participates in the activities of the enterprise of the sole proprietor and for whom the sole proprietor calculates, declares and pays social tax at the monthly rate, has to be registered in the employment register under the type of employment "Sole proprietor's spouse liable to social tax".
    If a sole proprietor terminates or suspends his or her activity, the entry of the spouse's employment has to be terminated or suspended as well. The entry in the employment register is the basis for receiving social security and health insurance.

The spouse engaged in the activities of a sole proprietor's enterprise is the spouse of the sole proprietor entered in the commercial register, who is engaged in the activities of the sole proprietor's enterprise and with whom no contract of employment or contract for services or authorisation agreement or any contracts for the supply of services under a contract under the law of obligations have been concluded.

For the calculation, declaration and payment of social tax, read the guide „Registration of the spouse of a sole proprietor and calculation, declaration and payment of social tax on behalf of the spouse".

In order to register employees, a sole proprietor has to log in to the online services environment of the Tax and Customs Board e-MTA  as a business client.

Then, on the page of the employment register "Register employment" from the drop-down menu "Select sole proprietor's business code".

Manuals

The rate of working time must only be recorded in the employment register for those types of employment for which ‘Yes’ is indicated in the table. Employment types can be found in the table of employment types.

  • The rate of working time changed as an amendment to the employment contract must be recorded in the employment register by the deadline for submitting the TSD (the social tax and income tax return) at the latest. The deadline for submitting the TSD is the 10th day of the calendar month following the taxable period.
  • The working time rate cannot be changed retroactively. If necessary, it is possible to write additional information on changes in the working time rate in the notes field.
  • There are two options for indicating the working time rate changed during the calendar month:
    1. calculating the monthly average working time rate: or
    2. indicating the working time rate valid on the last day of the month. The working time rate is a contractual rate of working time of the employee or official. This does not depend on the hours actually worked. The working time rate is marked according to the agreed workload of the employment contract: full-time (1,0) and part-time (e.g. 0,25); 0.5; 0.75).

The workplace address  is recorded in the employment register only for those types of employment for which ‘Yes’ is indicated in the table. Employment types can be found in the table of employment types.

The workplace address is marked by the use of Address data system of the Land Board.

There is also the possibility of entering addresses manually in case the desired address is not found from the address data system. In the e-MTA, clicking on the link “Entering the address manually” displays a view where the address can be entered in parts (county, local government, etc.) and the missing part of the address can be written in the field „Address specification".

Marking the address of workplace is not obligatory for persons specified in maksukorralduse seaduse § 202 lõikes 2 ega § 251 lõike 4 punktides 2, 3, 16 ja 17 nimetatud isikutel (vastavate töötamise liikide loetelu on toodud Maksu- ja Tolliameti veebilehel „Muudatused töötamise registreerimisel alates 1. jaanuarist 2019“).

Definitions

A workplace is a place of work and its surroundings on the premises of an enterprise of a sole proprietor or company, a state or local government agency, a non-profit association or a foundation (hereinafter enterprise) or any other places of work to which an employee has access in the course of his or her employment or where he or she works with the permission or on the order of the employer. (§ 4 (1) of Occupational Health and Safety Act).

A place of business is the place of the permanent and continuous business or professional activities of a person.(§ 9 (2) of Taxation Act).
 

Rules for marking workplace address

Workplace is generally the place where the employer carries out continuous business or professional activities. The employer may have one or more business places (e.g. chains of stores, fuel sellers, bank branches, agriculture, etc.) and the employee can work in several places.

If an employee fulfils his or her duties at several addresses of the employer’s place of business (e.g. a shop attendant who works at different chain stores), the address of the workplace should be the location where the employee works for most of the working time. If the employee’s working time is divided equally between different locations, he employer has to decide what the address to which the employee should be registered is.

The cases where the work cannot be linked to any address, as the work requires moving around (construction does not belong here, the instructions for this area are provided under exceptions):

  • if the employee regularly appears at the employer’s address where the means of employment (e.g. taxi, bus, ship) are located, indicate this as the address of the workplace;
  • if the first point cannot be applied to the employer’s field of activity, the address of the employer’s place of business from which the employee’s activities are managed should be indicated as the address of workplace.

If an employee works in the form of remote work at another address in Estonia that is not the address of the employer’s place of business (including home address), the employee's workplace address is the address of the employer’s place of business, from which the employee’s activities are managed. In exceptional cases, where remote work is carried out in Estonia but managed from abroad, in order to avoid being assigned to the wrong country, the address of remote work is the workplace address.

The workplace address of persons permanently employed abroad is the foreign country where they perform their duties. If you enter the address, the name of the country will suffice. If an employee is posted abroad and the intended duration of the posting is three months or longer or indefinite, it is a long-term posting, in which case the entry of employment must be changed in the employment register and the address of the workplace is abroad. Business trips lasting less than three months are considered short-term business trips and shall not be subject to registration. The three-month distinction as to long-term and short-term postings have been harmonized with the address of the place of stay of a person in the population register:(§ 96 (1) of Population Register Act).

Marking of the workplace address in the case of subcontracting (school or staff canteen or restaurant management, cleaning or security services, etc.) is carried out as follows:

  • if the subcontractor's work is performed at the address of the client, the contract for the provision of service is open-ended or concluded for at least 2 years and the client has allocated space for permanent use to the subcontractor, the workplace address is the address of the client;
  • if the duration of the provision of service at the client’s address is less than 2 years, the workplace address is the address of the employer’s place of business.


From this table, you can get help in determining the workplace address if the employee is working in more than one place or if he or she does not have a fixed address.

Field of activity Employee's workplace address
Workplaces of public sector in foreign countries

The workplace address of persons working in embassies, consulates, military bases and similar facilities is in the territory of the country where the objects are located.

In the case of a workplace abroad, only the name of the country has to be indicated; in the case of Estonia, the exact address needs to be given.
Construction

The workplace address is the address of the long-term construction site if it meets the following conditions:

  • the intended duration of the construction work on the site is at least two years;

  • the company employs more than 50 people on the construction site.

The workplace address of persons working on small-scale construction sites is the address of the employer’s place of business from which the employee’s activities are managed.

The workplace address of persons working at road or bridge constructions or the installation of pipelines is the employer’s place of business from which the employee’s activities are managed.

In the case of a construction site located abroad, it is necessary to follow the general rules for working abroad.
The workplace address of people working in the field of electricity, gas, steam and air conditioning supply and the operation and maintenance of distribution networks (high voltage power lines, substations, pump stations) is the address of the employer’s place of business, from which the employee’s activities are managed.
Administrative and support activities

Address of the employer’s place of business from which the employee’s activities are managed.

If a subcontractor's work is performed at the address of the client, the contract for the provision of service is open-ended or concluded for at least 2 years and the client has allocated space for permanent use to the subcontractor, the workplace address of the subcontractor is the address of the client;

If the duration of the provision of service at the client’s address is less than 2 years, the workplace address is the address of the employer’s place of business.
Information activities

Address of the employer’s place of business where the employee works.

If an employee works in the form of remote work in Estonia, the workplace address is the address of the employer’s place of business from which his or her activities are managed.

In the case of persons working abroad, it is necessary to follow the general rules for working abroad.
Employees working in retail business

Shops at the same address belonging to the same retailer are considered a single place of activity. Shops located at different addresses are considered separate places of activity.

If the employee’s work is carried out at more than one point of sale, the workplace address is the employer’s place of business where the employee works for most of the working time.
Sales activity at constantly changing locations (stall keepers in markets, mobile kiosks), mobile entertainment companies (e.g. circus) and mobile services (e.g. hairdresser who makes house calls). Employer’s business address, from which the employee’s activities are managed. The owner's home address, if it is a single place of activity for a small enterprise.
Employees working on fishing vessels and boats, fishermen

If the employee regularly appears at the employer’s business address where the work equipment is located, indicate this as the workplace address.

If the previous instruction cannot be applied to the employer’s field of activity, indicate the address of the operator or owner of the vessel as the workplace address. Boats and ships are considered work equipment, not workplace addresses.
Employees of fish farms and hatcheries The employer's place of business from which the employee’s activities are managed.
Employees in mining

The address of a mine where the mining activity is carried out for at least two years. In this case, the mine is considered a separate place of business.

A mine where the mining activity lasts for less than two years is not considered a separate place of business and the workplace address of the persons employed there is the address of the employer’s place of business from which the employee’s activities are managed.
Insurance agents working outside specified working premises The address of the employer’s place of business from which the employee’s activities are managed.
Employees of the real estate rental company

Address of the employer’s place of business from which the employee’s activities are managed.

The address of a real estate is the employee’s workplace address only if the employee works there permanently (e.g. as a janitor, security worker, etc.). Otherwise, a real estate is not regarded as a place of business.
Road transport service providersteenuse osutajad

If the employee regularly appears at the employer’s business address where the work equipment is located, indicate this as the workplace address.

If the previous instruction cannot be applied to the employer’s field of activity, the address of the employer’s place of business from which the employee’s activities are managed should be indicated as the address of workplace.
Postal service staff and couriers

Address of the employer’s place of business from which the employee’s activities are managed.

Post offices are usually independent places of activity and the workplace address of a post office employee is the address of a post office.
Agricultural and forestry workers

Address of the employer’s place of business from which the employee’s activities are managed (e.g. office, farm etc.).

If the work is carried out in several specific locations (e.g. in cowshed), the workplace address is the place where the worker spends most of the working time.
Staff involved in rail freight transport (work at outdoor cargo stations or marshalling yards). Employer’s business address from which the employee’s activities are managed.
Staff involved in continuous maintenance of railway infrastructure The employer's place of business from which the employee’s activities are managed.
Maritime and air transport workers

If the employee regularly appears at the employer’s business address where the work equipment is located, indicate this as the workplace address.

If the previous instruction cannot be applied to the employer’s field of activity, indicate the address of the operator or owner of the vessel as the workplace address.

Ships and aircraft used in maritime and air transport are considered work equipment, not workplaces.

A job title has to be recorded in the employment register only for those types of employment for which ‘Yes’ is indicated in the table. Employment types can be found in the table of employment types.

  • Job titles and workplace addresses have to be entered from the classification. Assistance in entering job titles and addresses can be asked from the Statistical Office: +372 625 9100, klienditugi@stat.ee.
  • The specification of the address and/or job title should be added as free text if the exact address or the fifth level match of the title (the first four must always be found in the classification) cannot be found in the classification.

 Useful links

Last updated: 11.11.2021

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