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Income tax, social tax, unemployment insurance premiums and funded pension payments have to be declared (form TSD) anдекларации по подоходному и социальному налогам, платежам по обязательной накопительной пенсии и по страхованию от безработицы (форма TSD)

Wednesday, 10.10.2018

A withholding agent for income tax submits the form TSD with regard to employees employed on the basis of an employment contract or officials in a service relationship, whose employment has not been suspended according to the data in the employment register.

Form TSD is also submitted by a non-resident with a permanent establishment or operating as an employer in Estonia who makes taxable payments to a natural person or non-resident.