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Changes in employment registration beginning from 1 January 2019

1. Rate of working time shall be recorded in the employment register

  • Rate of working time shall be indicated for the last time in the tax return (form TSD) for December, which is to be submitted by 10 January 2019. No rate of working time shall be indicated any longer in the following tax returns.
    The rate of working time in the tax return (form TSD) which is different from 1 shall be automatically carried over from the November TSD to the entry concerning employment.
    If no rate of working time is indicated on form TSD, then the rate of working time shall be displayed by default as 1 at the entry concerning employment.
    Rate of working time may be indicated within the range between 0.01 and 1.00.

  • Rate of working time changed as a result of changing employment contract has to be indicated in the employment register no later than by the due date of submission of the income and social tax declaration (form TSD). The due date of the form TSD is the 10th day of the calendar month following the taxation period.
    Rate of working time changed in calendar month can be indicated in two ways:
    1. calculate the monthly average rate of working time or
    2. indicate the valid rate of working time as of the last day of the month.
    The rate of working time is the employee’s or official’s contractual rate of working time. It does not depend on the actual hours worked. Rate of working time is indicated according to the workload agreed in the employment contract: full-time work (1.0) and part-time work (e.g. 0.25; 0.5; 0.75).
     

2. New type of employment ‘Spouse of a sole proprietor with social tax liability’ (‘Sotsiaalmaksukohustusega FIE abikaasa’)


Beginning from 1 January 2019, a sole proprietor (FIE) shall make an entry in the employment register on his/her spouse participating in his/her business activity. If a sole proprietor terminates or suspends his/her activities, he/she shall have to terminate or suspend the entry concerning the employment of his/her spouse as well in the employment register. The entry in the employment register serves a basis for receiving the social insurance cover.

A sole proprietor’s spouse participating in the business activity is the spouse of the sole proprietor entered in the commercial register who participates in the business activity of the sole proprietor but who has not concluded with the sole proprietor an employment contract, a contract for services, an authorisation agreement or a contract for the provision of other services under the law of obligations.

Up to 31 December 2018, the sole proprietor shall submit an application to the Estonian Tax and Customs Board for the registration of his/her spouse participating in his/her business activity. Valid entries of the spouse of a sole proprietor shall be carried over to the employment register on 1 January 2019.


3. Indicating the official title and address of the workplace in the employment register shall be obligatory from 1 June 2019

  • Beginning from 1 June 2019, employment without the official title and address of the workplace may no longer be registered.

  • The existing entries concerning employment cannot be amended or terminated if no official title and the address of the workplace are indicated.

  • The official title and address of the workplace shall be added to the existing valid entries by 30 June 2019 at the latest.


The official title and address of the workplace shall be entered from the classification. The particulars of the address as free text and/or the official title shall be added, if the exact address or the fifth level of the official title cannot be found in the classification (the first four levels shall always be found in the classification).

Rate of working time, address of workplace and official title shall be indicated in the employment register in the case of such employment types only whereto there in the table below is indicated ‘yes’.

Code of employment type Type of employment Whether the indication of official title and address of workplace is obligatory Whether the indication of rate of working time is obligatory
1 Employment contract Yes Yes
2 Civil service Yes Yes
3 Higher State Servants Yes Yes
4 Elected or appointed member of the local government Yes Yes
15 Spouse’s remuneration No No
501 Employment without charge Yes Yes
504 Employment with income tax liability in Estonia, social tax in a foreign state Yes Yes
505 Member of a committee of the local government who is not a council member of the local government No No
506 Employment with income tax liability in Estonia, without social tax liability Yes Yes
507 On the basis of visa – employment contract Yes Yes
600 A contract under the Law of Obligations Act No No
601 A member of the management or controlling body No No
602 On the basis of visa – a contract under the Law of Obligations Act No No
603 On the basis of visa – remuneration of a member of the management or controlling body No No
6 Spouse of a sole proprietor with social tax liability No No

 

18.02.2019