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Instructions on how to determine the address of the workplace

The address of the workplace is indicated based on the Estonian Address Data System of the Estonian Land Board (more information available at the geoportal of the Estonian Land Board). Address can also be entered manually, in case the address cannot be found in ADS. In the e-MTA, a click on the link “Enter the address manually“ opens the view where you can enter the address by parts (county, municipality, etc.) and write the missing part of the address in the field “Address specification“.

Reporting of the address of the workplace is mandatory for the following employment types:

Code of
employment
type
Employment type
1 Employment contract
2 Civil service
3 Higher state servants
4 Elected or appointed member of the local government
501 Employment without charge
504 Employment with income tax liability in Estonia, social tax in a foreign state
506 Employment with income tax liability in Estonia, without social tax liability
507 On the basis of visa – employment contract

Reporting of the address of the workplace is not mandatory for persons specified in § 202 (2) and § 251 (4) 2), 3), 16) and 17) of the Taxation Act (the respective types of employment are listed on the web page of the Estonian Tax and Customs Board: “Changes in employment registration beginning from 1 January 2019“).
 

Definitions


A workplace of an employee is a place 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 (Occupational Health and Safety Act, § 4 (1)).

A local unit (place of business) is the place of permanent and continuous business or professional activities of the enterprise (Taxation Act, § 9 (2)).
 

Rules for determining the address of the workplace


In general, the address of the workplace is the location of the employer’s place of business (local unit). Employer may have one or several local units (e.g. chain stores, fuel sellers, bank branches, agriculture etc.) and an employee may work in more than one local unit.

If the employee is working in more than one local unit of the employer (e.g. a salesman working in several places), the address of the workplace is indicated as the place where the employee works most of the time. If the working time of the employee is divided equally between places, the employer decides which address to register as a workplace of this employee.

In case of working with a non-fixed working place where the change of the (physical) location is expected to be very frequent or even a continuous part of the job (excluding construction; instructions for construction are provided under exceptions below):

  • if the employee visits regularly the employer’s local unit, where there are work equipment or machinery (e.g. taxi, bus, boat), report this as the address of the workplace;
  • if the above clause cannot be used in the employer’s activity, report the employer’s local unit where the employee’s work is managed from as the address of the workplace.

In the case of teleworking at another address in Estonia that is not the employer’s local unit (including home address), the address of the workplace for the employee is the address of the employer’s local unit where the employee’s work is managed from.

The address of the workplace for the persons working permanently in a foreign country is the country where the employee is working. Name of the country is sufficient to indicate the address. If the employee is on assignment in a foreign country that is expected to last for three months or longer, or an unspecified period, it is a long-term assignment that requires amendment of the employment entry in the Employment Register and reporting of the foreign country as the address of the workplace. The assignments lasting less than three months are regarded as short-term and it is not compulsory to register them. The three months limit to differentiate between short-term and long-term assignment has been equalised with the place of stay address in the Population Register (Population Register Act § 96 (1)).

The workplace in the case of subcontracting (management of a school or staff canteen or restaurant, providing cleaning or security services, etc.) is indicated as follows:

  • if the subcontractor works at the client’s address, the service contract has been concluded for an unspecified term or for a fixed term of minimum 2 years and the client has allocated to the subcontractor for permanent use premises designated for such purposes, in that case the subcontractor’s address of the workplace is the client’s address.

  • if the service is provided at the client’s address during less than 2 years, the address of the workplace is the employer’s local unit address.
     

Exceptions of determining the address of the workplace


This table will help you determine the address of the workplace when the employee is working in more than one location or he/she does not have a fixed workplace.

Activity Employee’s address of the workplace
Public administration job in foreign countries The address of the workplace of persons working in embassies, consulates, military bases and similar objects is on the territory of the country where the object is located.
In the case of a workplace in a foreign country, indicate only the name of the country; in the case of Estonia, the exact address.
Construction

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

  • when the construction work starts, its intended duration is at least two years;

  • the enterprise provides work for more than 50 people at the construction site.

The address of the workplace of persons working on small-scale construction sites is the employer’s local unit address where the employee’s work is organised from.

The address of the workplace of the employees in road or bridge construction or pipeline construction is the employer’s local unit address where the employee’s work is organised from.

If the construction object is in a foreign country, follow the general rules for working abroad.

Electricity, gas, steam and air conditioning supply The address of the workplace for workers operating and maintaining distribution networks (high-voltage power lines, substations, pump stations) is the employer’s local unit address where the employee’s work is organised from.
Administrative and support service activities The employer’s local unit address where the employee’s work is organised from.

If the subcontractor is working at the client’s address, the service contract has been concluded for an unspecified term or for a fixed term of minimum 2 years and the client has allocated to the subcontractor for permanent use premises designated for such purposes, in that case the subcontractor’s business address is the client’s address.

If the service is provided at the client’s address during less than 2 years, the address of the workplace is the employer’s local unit address.
Information services

The employer’s local unit address where the employee is working.

If the employee is teleworking in Estonia, the workplace is the employer’s local unit address where his/her work is organised from.

If the employee is working in a foreign country, please follow the general rules of working abroad.

Persons working in retail trade

Shops located at the same address, which belong to the same retailer, are regarded as one local unit. Shops located at different addresses are regarded as separate local units.

If an employee rotates between several points of sale, the address of the workplace is the employer’s local unit address where the employee stayed most of the time.
Sales at a constantly changing location (merchants in marketplaces, mobile kiosks), mobile recreational establishments (e.g. circus) and mobile service activities (e.g. a hairdresser making home visits) The employer’s local unit address where the employee’s work is organised from, or the owner’s home address if it is the only local unit of the small business.
Persons working on fishing vessels, fishermen

If the employee visits regularly the employer’s local unit where there are work equipment or machines, report this as the address of the workplace.

If the above clause cannot be used in the employer’s activity, report the ship operator’s or owner’s address as the address of the workplace. Boats and ships are regarded as work equipment, not places of work.
Persons working in fish farms and hatcheries The employer’s local unit address where the employee’s work is organised from.
Mining and quarrying workers The address of the mine or quarry if mining or quarrying there lasts for at least two years. In that case, mines and quarries are regarded as separate local units.

Mines and quarries where mining lasts for less than two years are not recognised as local units and the address of the workplace of the persons working there is the employer’s local unit address where the employee’s work is organised from.
Insurance agents working outside the fixed premises The employer’s local unit address where the employee’s work is organised from.
Persons working in rental of real estate enterprises The employer’s local unit address where the employee’s work is organised from.

The address of a real estate object is the employee’s address of the workplace only in case the employee works there on permanent basis (e.g. a building caretaker, security guard etc.). In other cases, a real estate object is not a local unit.
Providers of road transport services

If the employee visits regularly the employer’s local unit where there are work equipment or machinery, report this as the address of the workplace.

If the above clause cannot be used in the employer’s activity, report the employer’s local unit where the employee’s work is managed from as the address of the workplace.
Postal service workers and couriers The employer’s local unit address where the employee’s work is organised from.

Post offices are generally independent local units and the address of the workplace of the employees of post offices is the address of the post office.
Agriculture and forestry workers The employer’s local unit address where the employee’s work is organised from (e.g. office, farm etc.).

If work is done in several local units (e.g. cowsheds), the address of the workplace is the local unit address where the employee stays most of the working hours.
Employees in freight rail transport (work in depots or shunting yards) The employer’s local unit address where the employee’s work is organised from.
Persons engaged with the maintenance of railway infrastructure on permanent basis The employer’s local unit address where the employee’s work is organised from.
Persons working in water and air transport

If the employee visits regularly the employer’s local unit, where there are work equipment or machinery, report this as the address of the workplace.

If the above clause cannot be used in the employer’s activity, report the boat or aircraft operator’s or owner’s address as the address of the workplace.

Boats and aircraft used in water and air transport are regarded as work equipment, not places of work.

 

30.09.2019