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Instructions on how to determine the place of work address

Employers must register in the Employment Register the place of work address of all their employees (§ 254 (1) 7 of the Taxation Act). The addresses must be recorded based on the Estonian Address Data System (ADS) of the Estonian Land Board. More information is available at the website of the Information Systems Authority: Address Data System (ADS) (in Estonian).
 

Definitions


Local unit is an enterprise or a part of the enterprise (workshop, plant, sales facility, office, mine or warehouse) where economic activities are carried out or from where these activities are managed and where one or more persons work for that enterprise.

Place of work is a place of working and its precincts in the site of the enterprise (on its territory or premises), or other places of working which the employees are likely to frequent in the course of their employment or where they work with the employer’s permission or under his/her orders.


Rules for determining the place of work address


In general, place of work address is the location of the employer’s local unit. An 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 place (e.g. maintenance, surveillance) or at home (in the form of teleworking), the permanent place of work address is determined based on the employer’s local unit where the employees’ work is managed from.

The place of work in the case of subcontracting (management of a school or staff canteen or restaurant, providing cleaning or security services, etc.) is recorded as follows.
If the subcontractor works at the client’s address and 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 place of work address is the client’s address.
If the service is provided at the client’s address during less than 2 years, the place of work address is the employer’s local unit address.
 

Exceptions and exclusions


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

Area of activity Employee’s place of work address
Public administration job in foreign countries The place of work address of the persons working in embassies, consulates, military bases and similar objects is on the territory of the country where the objects are located.
For a place of work in a foreign country, indicate only the name of the country; a detailed address if the place of work is in Estonia.
Construction

The place of work address is the address of a long-term construction site if it satisfies the following conditions:

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

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

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

The place of work address 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.

Electricity, gas, steam and air conditioning supply The place of work address for workers operating and maintaining distribution networks (high-voltage power lines, substations, pump rooms) 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 place of work address is the client’s address.

If the service is provided at the client’s address during less than 2 years, the place of work address is the employer’s local unit address.
Information services The employer’s local unit address where the employee works.

If the employee works at home or in a foreign country, the place of work is the employer’s local unit address where his/her work is organised from.
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 place of work address is the employer’s local unit address where the employee stays 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.
Persons working on fishing vessels, fishermen The place of work address for persons working on ships is the ship operator’s or owner’s address. 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 at least two years. In that case, mines and quarries are regarded as separate local units.

Mines and quarries where mining lasts less than two years are not recognised as local units and the place of work address 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 place of work address 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 The employees’ place of work address is the employer’s local unit address where the employee’s work is organised from.
Postal services 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 place of work address 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. lairages), the place of work address 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

The place of work address of the persons working on ships and aircraft is the ship or aircraft operator’s or owner’s address.

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

 

18.09.2018