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 informationEmployment 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 informationA 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 informationEmployment 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 informationEmployment 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 informationEmployment 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 informationFor 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 informationThe 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 informationUnpaid 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 |
Last updated: 15.06.2026
