Types and codes of employment

The table shows which type of employment provides health insurance and which type of employment additionally needs the occupational title, address of workplace and working time rate to be added.

The table shows the types of employment in the employment register corresponding to the types of employment specified in the Taxation Act. In addition, information on the emergence of health insurance and the obligation to indicate the working time rate, workplace address and occupational title are indicated in separate columns.

When declaring payments on the declaration of income and social tax (form TSD), it is important to ensure that the employment type and payment code match. More information about the payment types of the annexes of form TSD. In order to obtain health insurance, the social tax declared on form TSD must be at least the monthly minimum rate of social tax liability, either from the TSD of one employer or summarised from the TSDs of several employers.

Employment type in the Taxation Act (subsection 4 of § 251) Employment type in the employment register Employment type code in the employment register Gives health insurance Mandatory to indicate working time rate, occupational title and address of workplace
Person employed under an employment contract Employment contract 1 Yes Yes
Person employed under an employment contract Employment with income tax payable in Estonia, social tax abroad 504 No Yes
Person employed under an employment contract Employment with income tax payable in Estonia without social tax obligation 506 No Yes
Additional information

Employment type “Employment with income tax payable in Estonia without social tax obligation” is for persons working in an open prison. This employment type must be selected in the event that income tax liability arises in Estonia during employment, but there is no social tax liability. Since the objects of unemployment insurance premiums and mandatory funded pension payment are also connected to the social tax object, these payments are not paid either.
Person employed under an employment contract On the basis of a visa – employment contract 507 Yes Yes
Additional information

A person legally staying and working in Estonia with a temporary residence permit, for whom social tax has been paid, has the right for health insurance. The health insurance package includes all health insurance benefits in Estonia, equally with all other health insured persons.
Person employed under an employment contract Contract of employment with crew member benefit 800 No Yes
Additional information

Employment type only for crew members working on ships eligible for state aid.
Person employed under an employment contract Seafarer's employment contract, managerial employee on a passenger ship 801 Yes Yes
Additional information

Employment type only for employment that meets the conditions of the support for international passenger shipping.
Person employed under an employment contract Seafarer's employment contract, employee on a passenger ship 802 Yes Yes
Additional information

Employment type only for employment that meets the conditions of the support for international passenger shipping.
Contract under the law of obligations Contract under the law of obligations 600 According to form TSD No
Contract under the law of obligations On the basis of a visa – contract under the law of obligations 602
Valid for registering new employment until 31 October 2025.		 According to form TSD No
Member of the management or controlling body of a legal person Member of management or controlling body 601 According to form TSD No
Member of the management or controlling body of a legal person On the basis of a visa – member of management or controlling body 603
Valid for registering new employment until 31 October 2025.		 According to form TSD No
Person employed in public service Public service 2 Yes Yes
Member of the Riigikogu Higher civil servants 3 Yes Yes
President of the Republic Higher civil servants 3 Yes Yes
Member of the Government of the Republic Higher civil servants 3 Yes Yes
Judge Higher civil servants 3 Yes Yes
Chancellor of Justice Higher civil servants 3 Yes Yes
Auditor General Higher civil servants 3 Yes Yes
Public Conciliator Higher civil servants 3 Yes Yes
Member of a local government council Elected or appointed member of local government 4 Yes Yes
Member of a rural municipality or city government Elected or appointed member of local government 4 Yes Yes
Rural municipality or city district elder Elected or appointed member of local government 4 Yes Yes
Member of a committee of a local government who is not a member of the council of the local government Member of a committee of a local government who is not a member of the council of the local government 505 No No
Additional information

For example, a member of an electoral committee.
Allowance for spouse or registered partner of an official or public servant Allowance for spouse or registered partner of an official or public servant 15 Yes No
Additional information

The following persons are entered in the employment register with the type “allowance for spouse or registered partner of an official or public servant”:

1) a non-working spouse accompanying an official on a long-term secondment abroad, or

2) a non-working spouse accompanying a foreign servant or an administrative official on a long-term assignment in a foreign mission of the Republic of Estonia.
Unpaid work Unpaid work / work without wages 501 No Yes
Additional information

Unpaid work is work in the economic interests of a company or a self-employed person without receiving payment.
Spouse or registered partner of self-employed person with the obligation of social tax Spouse or registered partner of self-employed person with the obligation of social tax 6 Yes No
business client

Last updated: 31.10.2025

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