ETCB starts checking seasonal work providers again

04.06.2026 | 10:55

The peak season for casual and seasonal work is underway. The Estonian Tax and Customs Board (ETCB) reminds workers that there is no such thing as an unpaid trial day, and seasonal workers must also be registered.

The ETCB wants to make sure that all seasonal workers are registered in the employment register and receive fair wages. To achieve this, the ETCB checks providers of seasonal work all over Estonia during the summer, for example, at open-air events, food festivals and, above all, in sectors where seasonal work is most often offered.

Aune Maria Marjapuu, lead specialist in the ETCB's Income Tax Department, reminds providers of seasonal work that all employees deserve a fair salary on which labour taxes have been paid. “Registering every employee and ensuring correct accounting for tax purposes shows that the employer cares about its employees. This guarantees workers’ rights and security for the future. Paying so-called envelope wages in full or in part, whether in cash or in a bank account, deprives employees of the rights and benefits that every worker deserves. Cases of envelope wages and problems of undeclared work are once again a key focus for the ETCB this summer, mainly for the protection of the employees themselves,” Marjapuu said.

Sometimes, at the beginning of seasonal work, the opportunity is offered to first try the job on an unpaid trial day. Such an offer is neither acceptable from the employer nor beneficial to the employee.

“As soon as you start working for someone – for example, serving customers or stocking shelves – that is the work you need to get paid for,” emphasised Aune Maria Marjapuu, lead specialist at the ETCB.

Each worker can make sure that their employment has been registered in the employment register from the first working day at the latest. This can be easily checked in the e-services environment of the ETCB by selecting “My employments”. On the page that opens, users can see valid employment entries. By clicking on a specific entry number, you can view all employment-related details, including the start date, employment type, working time rate, occupational title, address of the workplace, and more. It is important to make sure that the displayed information is accurate. If this is not the case, the ETCB recommends that you first contact your employer, who can correct the data. If your employer does not amend the data, contact the Tax and Customs Board or seek advice from the Labour Inspectorate at [email protected].

The results of last year’s seasonal work inspections showed that most employers acted in an exemplary manner. However, according to Marju Vahing-Mõttus, Head of the Tax Audit Department at the ETCB, one in six employers inspected at the time had failed to register at least one employee. There were also cases of payment of so-called envelope wages.

“This year, too, we will be checking seasonal work providers primarily based on risk analysis, but also through random sampling. Among other things, we will be investigating tips received via the email address [email protected],” noted Vahing-Mõttus.

Read more about reasons to refuse envelope wages on the website of the ETCB (in Estonian).

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